Romanian Tax Highlights 2016 2016年罗马尼亚税务重点.PDF

Romanian Tax Highlights 2016 2016年罗马尼亚税务 重点 KPMG Romania 毕马威罗马尼亚 Agenda 内容 Current tax environment 当前的税务环境 New Fiscal Code 新税法 New Fiscal Procedures Code 新税法流程 Tax “amnesty” 税收赦免 Current tax environment 当前的税务环境 Current tax environment 当前的税务环境 Reorganization of tax administration (ANAF), to increase collection efficiency: 重新组建的税务管理部门（税务局），以提高税收缴纳效率 More aggressive Increased number of approach of tax More focus on tax tax audits inspectors fraud 增加了税务审计人员 税务稽查加强了稽查力 重点关注税务欺诈 度 © 2015 KPMG International. KPMG International is a Swiss cooperative. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG international provides no services. 4 No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved. Fiscal Code (2016) 2016税法 Significant tax cuts, but also changes to tax bases (1) 主要税种的减税并改变课税基数 （1 ） Tax on VAT Excises Dividends 增值税 消费税 股息税 20% starting from 1 January „Super-excise” on fuel (0.07 2016 and 19% starting from €/l), eliminated starting from 1 Ja