{"id":4597,"date":"2025-04-07T10:42:24","date_gmt":"2025-04-07T07:42:24","guid":{"rendered":"https:\/\/weagro.ua\/blog\/impozitul-pe-profit-pentru-fermier-cum-sa-calculati-si-sa-platiti\/"},"modified":"2026-03-24T11:02:00","modified_gmt":"2026-03-24T09:02:00","slug":"impozitul-pe-profit-pentru-fermier-cum-sa-calculati-si-sa-platiti","status":"publish","type":"post","link":"https:\/\/weagro.ua\/ro\/blog\/impozitul-pe-profit-pentru-fermier-cum-sa-calculati-si-sa-platiti\/","title":{"rendered":"Impozitul pe profit pentru fermier: cum s\u0103 calcula\u021bi \u0219i s\u0103 pl\u0103ti\u021bi"},"content":{"rendered":"<p>Impozitul pe profit este o plat\u0103 obligatorie pe care o pl\u0103tesc persoanele juridice, inclusiv exploata\u021biile agricole, din venitul net din activitatea lor. \u00cen articol vom analiza cine trebuie s\u0103 pl\u0103teasc\u0103 aceast\u0103 tax\u0103 \u0219i c\u00e2nd, cum s\u0103 o calculeze corect, care sunt nuan\u021bele specifice pentru sectorul agricol. Informa\u021biile vor fi utile managerilor \u0219i contabililor din exploata\u021biile agricole.  <\/p>\n\n<h2 class=\"wp-block-heading\">Ce este impozitul pe profit<\/h2>\n\n<p>Impozitul pe profit al \u00eentreprinderilor este un impozit direct care se pl\u0103te\u0219te de c\u0103tre persoanele juridice din profitul ob\u021binut din v\u00e2nzarea produselor, lucr\u0103rilor, serviciilor, precum \u0219i din alte tipuri de activit\u0103\u021bi. M\u0103rimea se calculeaz\u0103 din profitul net dup\u0103 deducerea tuturor cheltuielilor \u0219i veniturilor. <\/p>\n\n<p>Aceast\u0103 form\u0103 de deduceri este una dintre principalele surse de alimentare a bugetului de stat al Ucrainei. Ponderea sa \u00een venituri \u00een ultimii ani oscileaz\u0103 \u00eentre 8-12%. \u00cen acela\u0219i timp, pentru afaceri, impozitul pe profit este una dintre cele mai importante forme de deduceri, deoarece afecteaz\u0103 direct rezultatul financiar al activit\u0103\u021bii lor. Prin urmare, procedura de calcul \u0219i plat\u0103 este important\u0103 at\u00e2t pentru stat, c\u00e2t \u0219i pentru afaceri.   <\/p>\n\n<p><em>Citi\u021bi de asemenea: <\/em><a href=\"https:\/\/weagro.ua\/blog\/biznes-plan-v-agrosektori-shho-cze-i-yak-sklasty\/\"><em>Planul de afaceri \u00een sectorul agricol: ce este \u0219i cum s\u0103 \u00eel \u00eentocmi\u021bi<\/em><\/a><\/p>\n\n<h2 class=\"wp-block-heading\">Pl\u0103titorii impozitului pe profit<\/h2>\n\n<p>\u00cen Ucraina, pl\u0103titorii impozitului pe profit sunt practic toate persoanele juridice, at\u00e2t reziden\u021bi, c\u00e2t \u0219i nereziden\u021bi, inclusiv:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>subiec\u021bii economici \u2014 persoane juridice care desf\u0103\u0219oar\u0103 activit\u0103\u021bi economice at\u00e2t pe teritoriul Ucrainei, c\u00e2t \u0219i \u00een afara acestuia;<\/li>\n\n\n\n<li>administra\u021bia c\u0103ilor ferate care ob\u021bine profit din activitatea principal\u0103 de transport feroviar;<\/li>\n\n\n\n<li>\u00eentreprinderile de transport feroviar \u0219i subdiviziunile lor structurale care ob\u021bin profit din activitatea neprincipal\u0103 de transport feroviar;<\/li>\n\n\n\n<li>institu\u021biile \u0219i organiza\u021biile nonprofit \u00een cazul ob\u021binerii de profit din activitatea neprincipal\u0103 \u0219i\/sau venituri care sunt supuse impozit\u0103rii;<\/li>\n\n\n\n<li>nereziden\u021bii care ob\u021bin venituri cu sursa de origine din Ucraina sau au o reprezentan\u021b\u0103 permanent\u0103 \u00een Ucraina.<\/li>\n<\/ul>\n\n<p>Exploata\u021biile agricole \u00eenregistrate ca persoane juridice sunt, de asemenea, pl\u0103titori ai impozitului pe profit.<\/p>\n\n<p><em>Citi\u021bi de asemenea: <\/em><a href=\"https:\/\/weagro.ua\/blog\/fermerske-gospodarstvo-shho-cze-vydy-yak-nazvaty-ta-zareyestruvaty\/\"><em>Gospod\u0103ria fermierului: ce este, tipuri, cum s\u0103 o numi\u021bi \u0219i s\u0103 o \u00eenregistra\u021bi<\/em><\/a><\/p>\n\n<h2 class=\"wp-block-heading\">Cum s\u0103 calcula\u021bi impozitul pe profit<\/h2>\n\n<p>M\u0103rimea impozitului pe profit depinde de m\u0103rimea profitului net al \u00eentreprinderii. Pentru a calcula suma, trebuie s\u0103 determina\u021bi baza de impozitare, aplic\u00e2nd cota corespunz\u0103toare. Exemplul pentru o \u00eentreprindere agricol\u0103 \u00eel vom examina mai jos.  <\/p>\n\n<h3 class=\"wp-block-heading\">Formula impozitului pe profit<\/h3>\n\n<p>Formula de calcul a impozitului pe profit arat\u0103 astfel:<\/p>\n\n<p>Impozitul pe profit = Baza de impozitare \u00d7 Cota de impozit.<\/p>\n\n<p>Baza de impozitare este expresia monetar\u0103 a profitului ca obiect de impozitare. Aceasta se calculeaz\u0103 conform formulei: <\/p>\n\n<p><strong><em>Baza de impozitare = Venit \u2013 Costul de produc\u021bie \u2013 Alte cheltuieli.<\/em><\/strong><\/p>\n\n<p>Venitul este suma total\u0103 a venitului pl\u0103titorului din toate tipurile de activit\u0103\u021bi. Costul de produc\u021bie \u0219i alte cheltuieli care se iau \u00een considerare la determinarea obiectului de impozitare se determin\u0103 conform Codului Fiscal. Re\u021bine\u021bi c\u0103 anumite tipuri de venituri \u0219i cheltuieli au o procedur\u0103 special\u0103 de determinare la calcularea bazei de impozitare.  <\/p>\n\n<h3 class=\"wp-block-heading\">Cota impozitului pe profit al \u00eentreprinderilor<\/h3>\n\n<p>Cota de baz\u0103 a impozitului pe profit \u00een Ucraina este de 18%. Aceasta se aplic\u0103 la baza de impozitare determinat\u0103 conform normelor Codului Fiscal. Pe l\u00e2ng\u0103 cota de baz\u0103, exist\u0103 altele pentru anumite tipuri de activit\u0103\u021bi. Pentru veniturile nereziden\u021bilor \u0219i persoanelor asimilate acestora cu sursa de origine din Ucraina:   <\/p>\n\n<ul class=\"wp-block-list\">\n<li>0% \u2014 pl\u0103\u021bi de asigurare pentru tipurile obligatorii de asigurare;<\/li>\n\n\n\n<li>4% \u2014 pl\u0103\u021bi de asigurare pentru contractele de asigurare a riscurilor \u00een afara Ucrainei;<\/li>\n\n\n\n<li>5% \u2014 din suma veniturilor sub form\u0103 de dob\u00e2nzi pentru \u00eemprumuturi sau credite financiare;<\/li>\n\n\n\n<li>6% \u2014 din suma navlului;<\/li>\n\n\n\n<li>12% \u2014 din pl\u0103\u021bile de asigurare (dac\u0103 nu se aplic\u0103 cotele de 0% \u0219i 4%);<\/li>\n\n\n\n<li>15% \u2014 din pl\u0103\u021bile sub form\u0103 de dob\u00e2nzi, dividende, redeven\u021be, venituri din inginerie, chirii etc.<\/li>\n<\/ul>\n\n<p>Pentru activitatea de pariuri \u0219i jocuri de noroc:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>10% \u2014 din venitul din jocuri de noroc cu utilizarea aparatelor de joc;<\/li>\n\n\n\n<li>18% \u2014 din venitul din activitatea de pariuri \u0219i alte jocuri de noroc.<\/li>\n<\/ul>\n\n<p>Pentru activitatea de asigurare:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>3% \u2014 pentru contractele de asigurare;<\/li>\n\n\n\n<li>0% \u2014 pentru contractele de asigurare pe via\u021b\u0103 pe termen lung, asigurarea medical\u0103 voluntar\u0103 \u0219i asigurarea \u00een cadrul sistemului de pensii private;<\/li>\n\n\n\n<li>30% \u2014 pentru activitatea de emitere \u0219i organizare de loterii.<\/li>\n<\/ul>\n\n<p>De asemenea, merit\u0103 men\u021bionat c\u0103 pentru b\u0103nci s-a stabilit cota de baz\u0103 de 25%, iar \u00een 2023 a func\u021bionat o cot\u0103 temporar\u0103 de 50%.<\/p>\n\n<h3 class=\"wp-block-heading\">Cum s\u0103 calcula\u021bi impozitul pe profit: exemplu<\/h3>\n\n<p>S\u0103 examin\u0103m un exemplu condi\u021bional, care este impozitul pe profit pentru gospod\u0103ria agricol\u0103 \u201eKoloss&#8221;. Conform rezultatelor din 2024, gospod\u0103ria a avut urm\u0103torii indicatori: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>venit din v\u00e2nzarea produselor vegetale \u2014 18.000.000 lei;<\/li>\n\n\n\n<li>venit din v\u00e2nzarea produselor animale \u2014 5.000.000 lei;<\/li>\n\n\n\n<li>venit din prestarea serviciilor \u2014 800.000 lei;<\/li>\n\n\n\n<li>cheltuieli pentru semin\u021be, \u00eengr\u0103\u0219\u0103minte, mijloace de protec\u021bie \u2014 6.500.000 lei;<\/li>\n\n\n\n<li>cheltuieli pentru furaje \u0219i preparate veterinare \u2014 2.000.000 lei;<\/li>\n\n\n\n<li>cheltuieli pentru combustibil \u0219i energie electric\u0103 \u2014 2.300.000 lei;<\/li>\n\n\n\n<li>plata muncii lucr\u0103torilor \u0219i contribu\u021biile sociale \u2014 3.700.000 lei;<\/li>\n\n\n\n<li>amortizarea mijloacelor fixe \u2014 1.200.000 lei;<\/li>\n\n\n\n<li>alte cheltuieli \u2014 1.800.000 lei.<\/li>\n<\/ul>\n\n<p>Calcul\u0103m rezultatul financiar \u00eenainte de impozitare:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>venit \u2014 18.000.000 + 5.000.000 + 800.000 = 23.800.000 (lei);<\/li>\n\n\n\n<li>cheltuieli \u2014 6.500.000 + 2.000.000 + 2.300.000 + 3.700.000 + 1.200.000 + 1.800.000 = 17.500.000 (lei);<\/li>\n\n\n\n<li>rezultatul financiar \u2014 23.800.000 \u2013 17.500.000 = 6.300.000 (lei).<\/li>\n<\/ul>\n\n<p>Acum determin\u0103m diferen\u021bele fiscale conform Codului Fiscal (s\u0103 presupunem c\u0103 acestea m\u0103resc rezultatul financiar cu 300.000 lei) \u0219i calcul\u0103m obiectul de impozitare:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>obiectul de impozitare: 6.300.000 + 300.000 = 6.600.000 (lei);<\/li>\n\n\n\n<li>cota: 18%.<\/li>\n\n\n\n<li>6.600.000 \u00d7 18% = 1.188.000 (lei).<\/li>\n<\/ul>\n\n<p>Astfel, gospod\u0103ria agricol\u0103 \u201eKoloss&#8221; pentru anul 2024 trebuie s\u0103 pl\u0103teasc\u0103 1.188.000 de grivne.<\/p>\n\n<p>Desigur, acesta este un exemplu foarte simplificat de cum s\u0103 calcula\u021bi impozitul pe profit. \u00cen realitate, va fi mai complex, \u021bin\u00e2nd cont de toate nuan\u021bele activit\u0103\u021bii economice \u0219i cerin\u021bele Codului Fiscal. Cu toate acestea, ofer\u0103 o \u00een\u021belegere general\u0103 a procedurii de calcul pentru agribusiness.  <\/p>\n\n<p><em>Serviciul online <\/em><a href=\"https:\/\/weagro.ua\/ro\/\"><em>WEAGRO<\/em><\/a><em> simplific\u0103 considerabil calculele \u00eentre contractan\u021bi \u0219i permite fermierilor s\u0103 ob\u021bin\u0103 am\u00e2narea pl\u0103\u021bii pentru achizi\u021bionarea mijloacelor de produc\u021bie agricol\u0103 f\u0103r\u0103 documente \u0219i garan\u021bii suplimentare. \u0218i, \u00een consecin\u021b\u0103, s\u0103 \u00ee\u0219i regleze veniturile \u0219i cheltuielile pentru optimizarea impozit\u0103rii.<\/em><\/p>\n<div class=\"banner banner--content\">\n    <div class=\"banner__inner\">\n                    <img decoding=\"async\" data-src=\"https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2024\/05\/banner-content.jpg.webp\"  class=\"banner__bg lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 780px; --smush-placeholder-aspect-ratio: 780\/222;\" \/>\n                <div class=\"banner__content\">\n            <div class=\"banner__text\">\n                <h4>Deveni\u021bi partener<\/h4>\n<h2>Credit agricol pentru agrobusiness<\/h2>            <\/div>\n                                                \t\t\t\t\t\t\t        <\/div>\n    <\/div>\n<\/div>\n<h2 class=\"wp-block-heading\">Termenele de plat\u0103 a impozitului pe profit<\/h2>\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" data-src=\"http:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/03\/23-stattya-4-1024x585.png.webp\" alt=\"Termenele de plat&#x103; a impozitului pe profit\" class=\"wp-image-2150 lazyload\" data-srcset=\"https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/03\/23-stattya-4-1024x585.png.webp 1024w, https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/03\/23-stattya-4-300x172.png.webp 300w, https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/03\/23-stattya-4-768x439.png.webp 768w, https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/03\/23-stattya-4-1536x878.png.webp 1536w, https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2025\/03\/23-stattya-4.png.webp 1861w\" data-sizes=\"(max-width: 1024px) 100vw, 1024px\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 1024px; --smush-placeholder-aspect-ratio: 1024\/585;\" \/><\/figure>\n\n<p>De\u0219i perioada fiscal\u0103 pentru aceast\u0103 tax\u0103 este anul calendaristic, termenul de plat\u0103 a impozitului pe profit este trimestrial, sub form\u0103 de pl\u0103\u021bi \u00een avans. Termenul limit\u0103 este \u00een termen de 10 zile calendaristice dup\u0103 ultima zi a trimestrului. <\/p>\n\n<p>Conform rezultatelor anului, p\u00e2n\u0103 la 1 iunie al anului urm\u0103tor celui de raportare, pl\u0103titorii trebuie s\u0103 depun\u0103 declara\u021bia fiscal\u0103 anual\u0103, precum \u0219i raportarea financiar\u0103. Dac\u0103 conform rezultatelor anului \u00een care se pl\u0103te\u0219te impozitul pe profit, suma pl\u0103\u021bilor \u00een avans dep\u0103\u0219e\u0219te suma deducerilor anuale, excesul este supus return\u0103rii sau compens\u0103rii \u00een pl\u0103\u021bile viitoare. <\/p>\n\n<p>Exist\u0103 anumite categorii de pl\u0103titori care pot raporta \u0219i pl\u0103ti taxa doar o dat\u0103 pe an:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u00eentreprinderile care au venituri mai mici de 20 milioane lei;<\/li>\n\n\n\n<li>organiza\u021biile nonprofit;<\/li>\n\n\n\n<li>produc\u0103torii agricoli care nu au obliga\u021bii fiscale trimestriale;<\/li>\n\n\n\n<li>\u00eentreprinderile nou create \u00een primul an de activitate, dac\u0103 venitul lor anual nu dep\u0103\u0219e\u0219te 20 milioane lei.<\/li>\n<\/ul>\n\n<p>Din 1 ianuarie 2025 se introduc modific\u0103ri privind depunerea raport\u0103rilor pentru impozitul pe venit, taxa militar\u0103 \u0219i contribu\u021biile sociale \u2014 aceasta devine lunar\u0103 pentru agen\u021bii fiscali.<\/p>\n\n<p><em>Citi\u021bi \u0219i: <\/em><a href=\"https:\/\/weagro.ua\/blog\/ekologichnyj-podatok-v-ukrayini-shho-cze-i-hto-jogo-maye-platyty\/\"><em>Taxa de mediu \u00een Ucraina: ce este \u0219i cine trebuie s\u0103 o pl\u0103teasc\u0103<\/em><\/a><\/p>\n\n<h3 class=\"wp-block-heading\">Amenda pentru plata \u00eent\u00e2rziat\u0103 a impozitului pe profit<\/h3>\n\n<p>Lista sanc\u021biunilor \u00een func\u021bie de tip:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>plata \u00eent\u00e2rziat\u0103 a impozitului pe profit \u2014 amend\u0103 de 10% din suma nepl\u0103tit\u0103 \u00een cazul \u00eent\u00e2rzierii p\u00e2n\u0103 la 30 de zile, 20% \u2014 dac\u0103 peste 30 de zile, penalit\u0103\u021bi \u00een m\u0103rime de 120% din rata anual\u0103 de referin\u021b\u0103 a BNU pentru fiecare zi de \u00eent\u00e2rziere;<\/li>\n\n\n\n<li>subevaluarea obliga\u021biei fiscale \u00een declara\u021bie \u2014 amend\u0103 de 25% din suma subevalu\u0103rii, \u00eenc\u0103lcarea repetat\u0103 \u00een termen de 1095 zile \u2014 50%;<\/li>\n\n\n\n<li>nedepunerea sau depunerea \u00eent\u00e2rziat\u0103 a raport\u0103rilor \u2014 amend\u0103 de 340 lei, \u00eenc\u0103lcarea repetat\u0103 \u2014 1020 lei.<\/li>\n<\/ul>\n\n<p>Dup\u0103 cum vedem, amenzile pentru plata \u00eent\u00e2rziat\u0103 a impozitului pe profit sunt substan\u021biale, prin urmare nu trebuie s\u0103 neglija\u021bi plata la timp \u0219i depunerea raport\u0103rilor, chiar \u0219i \u00een ciuda dificult\u0103\u021bilor financiare temporare.<\/p>\n\n<h3 class=\"wp-block-heading\">Cum s\u0103 pl\u0103teasc\u0103 fermierii impozitul pe profit<\/h3>\n\n<p>Pe l\u00e2ng\u0103 c\u00e2nd s\u0103 pl\u0103teasc\u0103 impozitul pe profit, este important s\u0103 cunoa\u0219te\u021bi \u0219i algoritmul de ac\u021biuni. Pl\u0103\u021bile \u00een avans \u0219i suma final\u0103 conform rezultatelor anului trebuie pl\u0103tite la buget la locul \u00eenregistr\u0103rii pl\u0103titorului. Datele de contact pot fi aflate la inspectoratul fiscal local sau pe site-ul acestuia.  <\/p>\n\n<p>Pentru ca plata s\u0103 fie \u00eenregistrat\u0103 corect, este important s\u0103 completa\u021bi corect ordinul de plat\u0103, indic\u00e2nd \u00een acesta:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>num\u0103rul contului conform codului clasific\u0103rii bugetare;<\/li>\n\n\n\n<li>codul pl\u0103titorului conform \u0404\u0414\u0420\u041f\u041e\u0423;<\/li>\n\n\n\n<li>perioada de raportare pentru care se pl\u0103te\u0219te deducerea;<\/li>\n\n\n\n<li>suma.<\/li>\n<\/ul>\n\n<p>Impozitul pe profit pentru \u00eentreprinderi se \u00eenregistreaz\u0103 \u00een fondul general al bugetului de stat. Se recomand\u0103 p\u0103strarea chitan\u021bei de plat\u0103 \u00eempreun\u0103 cu raportarea fiscal\u0103. <\/p>\n\n<p><em>Citi\u021bi de asemenea: <\/em><a href=\"https:\/\/weagro.ua\/blog\/shho-take-rozstrochka-riznyczya-mizh-kredytom-i-rozstrochkoyu\/\"><em>Ce este plata \u00een rate: diferen\u021ba dintre credit \u0219i plata \u00een rate<\/em><\/a><\/p>\n\n<h2 class=\"wp-block-heading\">Impozitul pe profit pentru fermieri \u00een Ucraina<\/h2>\n\n<p>\u00cen Ucraina, exploata\u021biile agricole, ca \u0219i alte persoane juridice, sunt pl\u0103titori ai impozitului pe profit. Cota este de 18% din baza de impozitare. Legisla\u021bia fiscal\u0103 nu prevede facilit\u0103\u021bi speciale pentru fermieri privind aceast\u0103 cot\u0103.  <\/p>\n\n<p>Cu toate acestea, agricultorii au o alternativ\u0103 la sistemul general de impozitare. Ace\u0219tia pot alege sistemul simplificat, devenind pl\u0103titori ai impozitului unic din grupa 4. Acesta a fost creat pentru produc\u0103torii agricoli de tip familial. Pentru a trece, trebuie s\u0103 \u00eendeplini\u021bi anumite criterii:   <\/p>\n\n<ul class=\"wp-block-list\">\n<li>s\u0103 desf\u0103\u0219oare activitatea exclusiv \u00een cadrul gospod\u0103riei agricole, \u00eenregistrat\u0103 \u00een conformitate cu Legea Ucrainei \u201eDespre gospod\u0103ria agricol\u0103&#8221;;<\/li>\n\n\n\n<li>s\u0103 se ocupe exclusiv cu cultivarea, \u00eengr\u0103\u0219area produselor agricole, recoltarea, pescuitul, prelucrarea acestor produse cultivate sau \u00eengr\u0103\u0219ate proprii \u0219i v\u00e2nzarea lor;<\/li>\n\n\n\n<li>s\u0103 aib\u0103 o cot\u0103 de produc\u021bie agricol\u0103 pentru anul fiscal (de raportare) anterior de cel pu\u021bin 75%;<\/li>\n\n\n\n<li>s\u0103 nu utilizeze munca persoanelor angajate;<\/li>\n\n\n\n<li>membrii exploata\u021biei agricole trebuie s\u0103 fie doar membri de familie.<\/li>\n<\/ul>\n\n<p>Pl\u0103titorilor impozitului unic din grupa 4 li se stabilesc cote speciale per hectar de teren agricol \u0219i\/sau terenuri din fondul acvatic, care depind de tipul terenurilor \u0219i localizarea acestora. M\u0103rimea cotelor este determinat\u0103 \u00een procente din baza de impozitare \u2014 evaluarea monetar\u0103 normativ\u0103 a 1 ha de teren agricol \u021bin\u00e2nd cont de coeficientul de indexare. <\/p>\n\n<p>Fiind \u00een sistemul simplificat, exploata\u021bia agricol\u0103 este scutit\u0103 de plata impozitului pe profit \u00een Ucraina, pe proprietate \u00een partea impozitului funciar \u0219i a taxei de \u00eenchiriere pentru utilizarea special\u0103 a apei. O astfel de variant\u0103 este convenabil\u0103 dac\u0103 afacerea abia \u00eencepe s\u0103 se dezvolte. <\/p>\n\n<h2 class=\"wp-block-heading\">Concluzie<\/h2>\n\n<p>Impozitul pe profit este o plat\u0103 important\u0103 \u0219i obligatorie. Cu toate acestea, legisla\u021bia ucrainean\u0103 prevede condi\u021bii speciale de plat\u0103 pentru agricultori \u2014 cote reduse, dreptul de a alege sistemul de impozitare. Aceasta permite optimizarea sarcinii fiscale.  <\/p>\n\n<p><em>\u00cen acela\u0219i timp, pentru o munc\u0103 eficient\u0103, fermierii nu se pot descurca f\u0103r\u0103 parteneri de \u00eencredere pentru a asigura resursele materiale \u0219i tehnice. Serviciul <\/em><a href=\"https:\/\/weagro.ua\/ro\/\"><em>WEAGRO<\/em><\/a><em> vine \u00een ajutor, oferind plata \u00een rate pentru achizi\u021bionarea semin\u021belor, \u00eengr\u0103\u0219\u0103mintelor, mijloacelor de protec\u021bie f\u0103r\u0103 pl\u0103\u021bi suplimentare \u0219i riscuri. Aceasta permite utilizarea ra\u021bional\u0103 a fondurilor pentru a-\u0219i \u00eendeplini obliga\u021biile fiscale.<\/em><\/p>\n<div class=\"banner banner--content\">\n    <div class=\"banner__inner\">\n                    <img decoding=\"async\" data-src=\"https:\/\/weagro.ua\/wp-content\/webp-express\/webp-images\/uploads\/2024\/05\/banner-content.jpg.webp\"  class=\"banner__bg lazyload\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" style=\"--smush-placeholder-width: 780px; --smush-placeholder-aspect-ratio: 780\/222;\" \/>\n                <div class=\"banner__content\">\n            <div class=\"banner__text\">\n                <h4>Cump\u0103ra\u021bi acum, pl\u0103ti\u021bi mai t\u00e2rziu<\/h4>\n<h2>Plata \u00een rate agricole pentru produc\u0103torul agricol<\/h2>            <\/div>\n                                                \t\t\t\t\t\t\t        <\/div>\n    <\/div>\n<\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Impozitul pe profit este o plat\u0103 obligatorie pe care o pl\u0103tesc persoanele juridice, inclusiv exploata\u021biile agricole, din venitul net din activitatea lor. \u00cen articol vom analiza cine trebuie s\u0103 pl\u0103teasc\u0103 aceast\u0103 tax\u0103 \u0219i c\u00e2nd, cum s\u0103 o calculeze corect, care sunt nuan\u021bele specifice pentru sectorul agricol. Informa\u021biile vor fi utile managerilor \u0219i contabililor din exploata\u021biile [&hellip;]<\/p>","protected":false},"author":3,"featured_media":4598,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[88],"tags":[],"class_list":["post-4597","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agribusiness"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Impozitul pe profit pentru fermier: cum s\u0103 calcula\u021bi \u0219i s\u0103 pl\u0103ti\u021bi - WEAGRO<\/title>\n<meta name=\"description\" content=\"Impozitul pe profit pentru fermier este un impozit pe care fermierii \u00eel pl\u0103tesc din profitul net din activitatea lor dup\u0103 deducerea cheltuielilor. Formula \u0219i exemplul de calcul. 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