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  • Subiectul saptamanii
  • Leasing financiar valuta
    Am rugamintea sa ma ajutati cu monografia contabila pentru leasingul in valuta tinand cont de scadentarul anexat si de primele 2 facturi emise: cea de avans si prima rata. As avea nevoie de inregistrarea imobilizarii si inregistrarea celor ...
    mai mult

Adaos comercial plafonat. Repartizare cheltuieli

valabil la 02 Nov 2023
Munteanu Corneliu Stefan Raspuns oferit de
Munteanu Corneliu Stefan

Economist

Intrebare: Va rog frumos sa ma ajutati cu un punct de vedere cu privire la aplicarea corecta a art. 3 alin. "c" din OUG 67/2023 privind adaosul impus. Noi desfasuram activitate de comert cu amanuntul. Am clasificat produsele din lista pe o categorie aparte, incat sa fie usor de identificat. Din textul legii am inteles ca practic pe nir adaosul ar putea fi mai mare de 20% pentru ca pretul de vanzare trebuie sa acopere si partea de cheltuieli directe si indirecte.

Am calculat in felul urmator:

1. Am identificat cheltuielile directe aferente magazinului: salarii directe, cam, energie, apa.

2. Am identificat cheltuielile indirecte aferente magazinului: salarii indirecte, cam, combustibil agent aprovizionare,

consumabile magazin (pungi, role etc.), materiale curatenie, uzufruct (terenul de sub magazin este proprietatea personala a actionarilor), telefonie, amortizare cladire magazin, amortizare vitrine reci, servicii.

3. Am totalizat pe primele 6 luni din an aceste cheltuieli de mai sus si am calculat si cifra de afaceri din vanzarea marfurilor tot pe primele 6 luni.

4. Valoarea de vanzare fara tva (cumulat pe primele 6 luni) a fiecarui produs din lista impusa am impartit-o la cifra de afaceri cumulata pe 6 luni pentru a vedea ponderea vanzarii fiecarui produs din lista in total ca.

5. Ponderea din ca (pentru fiecare produs din lista) am inmultit-o cu suma totala a cheltuielilor directe si indirecte pe 6 luni si a rezultat suma x pentru fiecare produs din lista.

6. (valoarea totala de vanzare fara tva pe 6 luni - suma x rezultata la punctul 5 - valoare de achizitie)/valoare de achizitie

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: 4711

Nota: Raspunsul la aceasta intrebare este disponibil doar pentru utilizatorii inregistrati. Fa-ti un CONT de TESTARE GRATUITA completand formularul de mai jos. (Poti vedea exemple de raspunsuri cu un Click AICI)

Atentie la data valabilitatii intrebarii!
Raspunsul oferit este in concordanta cu legislatia in vigoare la data de 02 nov 2023.

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Ramai la curent cu toate solutiile propuse de specialisti.
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Da, vreau informatii despre produsele Rentrop&Straton. Sunt de acord ca datele personale sa fie prelucrate conform Regulamentului UE 679/2016

Intrebari similare din categoria Scutiri impozit

24Apr2023

Cheltuieli cu sponsorizarea

de Anca Bilas valabil la 24 Apr 2023
Intrebare: Societatea noastra, platitoare de impozit pe profit, doreste sa faca o sponsorizare catre o entitate nonprofit in 24 aprilie 2023, cand beneficiaza de reducerea de 20% din impozitul pe profit la trim. 1 sau in trim. 2, intrucat plata sponsorizarii s-a efectuat in luna aprilie aferenta trim. 2 anul 2023
03Feb2023

Facilitati fiscale. Industria alimentara

de Anca Bilas valabil la 03 Feb 2023
Intrebare: O societate are ca principal obiect de activitate fabricarea painii, codul CAEN 1071. Productia obtinuta (aproximativ 70%) este vanduta catre clienti - persoane juridice pe baza de factura si inregistrata prin contul 7015 "Venituri din vanzarea produselor finite", iar diferenta transferata catre magazinele proprii si vanduta ca marfa (aproximativ 30%) inregistrata la venituri in contul 707 ...
06Dec2022

Pierdere valabilitate esalonare in forma simplificata. Decizie de mentinere a esalonarii. Completare deconturi de TVA

de Otilia-Mihaela Roman valabil la 06 Dec 2022
Intrebare: O societate comerciala cu obiect principal de activitate "Comert cu amanuntul de piese si accesorii pentru autovehicule" - codul CAEN 4532 este platitoare de TVA lunar. A beneficiat de esalonare simplificata pentru obligatiile fiscale principale si accesorii restante, vechimea acestora fiind mai mica de 12 luni. Decizia de esalonare a fost emisa in data de 25.07.2022. Deoarece nu a achitat ...
20Nov2021

Diurna pentru deplasari in UE

de Vera Constantin valabil la 20 Nov 2021
Intrebare: Un salariat lucreaza in UE. Care este perioada maxima pentru care se poate acorda diurna si cum se poate interpreta din punct de vedere fiscal? Potrivit Codului muncii, perioada maxima acordata pentru un salariat delegat este de 120 zile.
15Oct2021

Obligatii privind activitatea de creare de programe pentru calculator

de Diana Popescu valabil la 15 Oct 2021
Intrebare: O societate comerciala infiintata in 2021 cu obiect de activitate "Activitati de realizare a softului la comanda" beneficiaza de scutire de impozit pe salariu pentru salariatii sai in anul de infiintare si anul urmator conform Ordinului comun nr. 1168/2017/3024/2018/492/2018/3337/2017 din 14.12.2017. De asemenea, societatea are deja angajati care lucreaza pentru realizarea unor aplicatii, dar ...
29Sep2021

Componenta cifra de afaceri. Tamplarie PVC

de Vera Constantin valabil la 29 Sep 2021
Intrebare: Societate are cod CAEN 4332 - Lucrari de tamplarie si dulgherie. Activitatea desfasurata de aceasta consta in: agentii de vanzari merg pe teren si fac oferte pentru tamplarie PVC si montarea ei. Se face o oferta de pret clientului, in urma masuratorilor efectuate pe teren (geam, usi). Daca se inteleg cele doua parti, se incheie un contract in care se specifica cu exactitate ce produse se vor ...
x

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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1952
1953
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1955
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1958
1959
1960
1961
1962
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2036
2037
2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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11
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31
1
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5
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