Finante-Banci
PFA sau microîntreprindere: ce e mai avantajos să ai în 2016?
Din 2016, crește povara fiscală a PFA, astfel că ele vor plăti obligatoriu și CAS (10,5% sau 26,3%, conform opțiunii acestora) calculat la venitul net obținut, pe lângă CASS de 5,5% și impozit pe venit de 16%. În acest context se pune problema dacă suspendarea sau încetarea activității ca PFA și înființarea unei microîntreprinderi reprezintă o soluție de luat în seamă.
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