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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

Anulare datorie asociat in cazul in care pana la 31.12.2022 s-a aplicat sistemul de impozitare pe venitul microintreprinderilor

valabil la 24 Feb 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Un asociat unic la o societate doreste sa inchida activitatea, avand o pierdere fiscala si creditare asociat unic (pierderea fiscala fiind putin mai mica decat creditarea).Societatea este neplatitoare de TVA si platitoare de impozit pe profit din anul 2023, inainte fiind microintreprindere de la infiintare pana la 31.12.2022. Creditarea nu poate fi returnata. Societatea nu dispune de suma necesara si nu poate plati impozitul pe profit la o suma atat de mare (500.000 lei).

Cum poate inchide societatea? Poate inregistra sume anulate reprezentand datorii fata de actionari/asociati, aferente exercitiilor financiare anterioare (1171)? 90% din creditare este inainte de cei 7 ani de la care se pot recupera 70% din pierderea fiscala.

Tip societate: S.R.L.
Numar de angajati: 0 angajati
Platitoare TVA: Nu
Cod CAEN: 9499

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!
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Intrebari similare din categoria Contabilitate si monografii

14Mar2025

Dobanda creditare societate

de Gina Popescu valabil la 14 Mar 2025
Intrebare: Asociat unic, crediteaza societatea si doreste sa primeasca dobanda pentru suma imprumutata societatii. Care este dobanda maxima care poate fi aplicata pe an pentru creditarea firmei si cat poate contribui contribuabilul sa deduca din dobanda intr-o perioada fiscala? Care este valoarea dobanzii pe care o pot deduce din cheltuieli anual si procentul de dobanda legala remuneratorie si penalizatoare ...
06Mar2025

Asociat unic. Aderare la fondul de pensii pilonul III

de Vera Constantin valabil la 06 Mar 2025
Intrebare: Unic actionar poate incheia act de aderare la Pilonul 3, fara a avea CIM pe societatea unde este administrator/ actionar unic? Va rog sa ma ajutati cu baza legala.
03Mar2025

Corectare erori

de Gabi Popescu valabil la 03 Mar 2025
Intrebare: O microintreprindere neplatitoare de TVA, platitoare de impozit pe venit, la data de 07.2023, a achizitionat o pensiune cu toate dotarile. Inregistrarile contabile efectuate: - 212 Cladire = 525.000 lei - 214 Mobilier, echipament, amenajari = 416.000lei- 211 Teren = 540.000 lei - 231 Cheltuieli notariale, intabulare = 24.000 lei Eroare: La inregistrarea in programul de imobilizari, ...
19Feb2025

Lichidare voluntara societate

de Vera Constantin valabil la 19 Feb 2025
Intrebare: SRL doreste sa isi inchida activitatea. As dori sa imi spuneti ce inregistrari trebuie sa fac pentru a ajunge la un sold zero, cat am de plata la stat in final si ce fac cu mijloacele fixe care nu sunt inca amortizate integral.Le pot vinde administratorului sau exista o alta varianta pentru a evita un venit impozabil? Se pot transfera? Salariata va pleca incepand cu 01.02.2025.
19Feb2025

SRL si PFA intreprinderi legate

de Gina Popescu valabil la 19 Feb 2025
Intrebare: SRL cu CAEN 7112, platitor de impozit pe venitul microintreprinderilor, are doi asociati, fiecare detinand cate 50%. Unul dintre acestia detine si o PFA cu acelasi cod CAEN 7112. 1. Cele doua entitati economice sunt considerate intreprinderi legate? 2. Daca da, ce plafon trebuie luat in considerare pentru stabilirea intreprinderilor legate in anul 2024? 3. In cazul PFA-ului, trebuie sa ...
19Feb2025

Subventii APIA. Tratament fiscal venituri si cheltuieli aferente subventiilor

de Ionut Jinga valabil la 19 Feb 2025
Intrebare: Societatea noastra are drept obiect principal de activitate distributia de echipamente si solutii HVAC, respectiv productia de calorifere decorative si de baie. Ca parte a activitatii noastre operationale, achizitionam diverse echipamente de la unul dintre furnizorii nostri, o societate comerciala din Italia (furnizor), echipamente pe care le comercializam ulterior pe piata din Romania. Ca ...
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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
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1960
1961
1962
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2036
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2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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5
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11
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31
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