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  • 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

Calcul bonificatie dupa deducerile referitoare la sponsorizari si profit reinvestit

valabil la 23 Ian 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: Societate platitoare de impozit pe profit, la sfarsitul anului 2024, are impozit pe profit de recuperat. Conform OUG 153/03.09.2020, are dreptul de a reduce 11% din profitul datorat. In cazul de fata, avem dreptul sa calculam reducerea de 11%?

Exemplu:

Profit impozabil: 12.300.000 lei

Profit datorat (16%): 1.968.000 lei

Sponsorizare: 25.000 lei

Scutire profit reinvestit (OUG 16/2002): 2.300.000 lei

Impozit pe profit de recuperat: 357.000 lei

Reducere calculata conform OUG 153/03.09.2020: 11% (conform calculelor, -39.270 lei)

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 5510

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 23 ian 2025.

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Intrebari similare din categoria Impozit pe profit

14Mar2025

IMCA sau impozit pe profit

de Anca Bilas valabil la 14 Mar 2025
Intrebare: O societate comerciala cu cifra de afaceri mai mare de 50 milioane lei a calculat la 31.12.2024 impozitul pe profit si impozitul minim pe cifra de afaceri, rezultand urmatoarele:- Impozit minim pe cifra de afaceri de 4.440.914 lei,- Impozit pe profit de 5.040.203 lei inainte de aplicarea scutirilor: 46.280 RON art. 22, sponsorizari 754.905 lei, 593.462 lei OUG 153. Dupa scutirile mentionate ...
14Mar2025

Raportare piederi fiscale anterioare si curente

de Costin Istrate valabil la 14 Mar 2025
Intrebare: Sunt o unitate platitoare de impozit profit si am o pierdere fiscala inainte de raportarea pierderii pe anul 2024 = 10.000 lei. Pierderile fiscale pe anii precedenti sunt 2.000 lei. In declaratia 101 nu se mai cumuleaza aceste pierderi?
12Mar2025

Compensare impozit pe profit platit in plus cu IMCA

de Anca Bilas valabil la 12 Mar 2025
Intrebare: Am depus D101 aferenta anului 2024 si avem de recuperat 1.000.000 lei impozit pe profit (conform platilor anticipate aferente D100 din 2024, am platit mai mult decat impozitul pe profit final calculat). La finalul trimestrului 1 din 2025 vom inregistra pierdere si va trebui sa calculam si sa platim IMCA.Tinand cont ca am platit in plus 1.000.000 lei in 2024, putem scadea aceasta suma din ...
12Mar2025

Termen depunere D101 pentru 2024

de Ramona Balasu valabil la 12 Mar 2025
Intrebare: Conform OPANAF nr. 206 din 2025 si prevederilor OUG nr. 153/2020, termenul de depunere a declaratiei anuale de impozit pe profit (formularul 101) pentru anul 2024 este 25 martie 2025, pentru toate societatile care nu beneficiaza de facilitatile prevazute de OUG nr. 153/2020.
12Mar2025

Calcul ICAS. Distributie gaze naturale

de Nicolae Liviu valabil la 12 Mar 2025
Intrebare: O societate cu codul CAEN principal 3522 - distributie gaze naturale, reglementata si licentiata ANRE, nu desfasoara exclusiv activitati de distributie, avand intr-o pondere mica si alte activitati desfasurate.Pentru calculul ICAS, societatea va exclude veniturile aferente distributiei de gaze si va plati ICAS doar pe celelalte activitati diverse, potrivit art. 462 alin. (8)?
07Mar2025

Organizare competitie sportiva

de Anca Bilas valabil la 07 Mar 2025
Intrebare: O societate platitoare de TVA si impozit pe profit are un teren de fotbal si doreste sa organizeze un eveniment sportiv - Cupa Max Mayer la minifotbal. Echipele participante vor plati o taxa de inscriere de 700 lei/echipa, iar premiile totale pentru locurile 1-3 vor fi de 4.000 lei.Ce implicatii fiscale si contabile (TVA, impozit pe profit sau impozit retinut la sursa - 10%) sunt legate de ...
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martie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
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1961
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2046
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2049
2050
DLMMJVS
23
24
25
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28
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