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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 ...
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Calcul cifra de afaceri pentru aplicarea facilitatilor in constructii

valabil la 16 Mar 2025Conform legislatiei in vigoare!
Mariana Prejbeanu Raspuns oferit de
Mariana Prejbeanu

Expert contabil, Consultant fiscal, Auditor financiar

Intrebare: Avem codul CAEN 2511. In 2019 am aplicat facilitati in constructii, dar calculul cifrei de afaceri nu era reglementat atunci, normele venind mai tarziu. Va rog sa ma ajutati si sa-mi spuneti cand au fost reglementate normele si calculul acestei cifre de afaceri din constructii. Mentionez ca, in 2020, am aplicat facilitati pentru ca am avut in 2019, si aici va rog daca imi puteti oferi ordinul de atunci. In 2023 si 2024 am calculat conform legislatiei cu facilitati. Activitatea noastra de baza este producerea de containere, dar, pe langa acestea, mai producem si armaturi, profile si sipci necesare in activitatea de constructii. Fiscul doreste sa imi le elimine, cat de corect este acest lucru?

Tip societate: S.R.L.
Numar de angajati: peste 50 angajati
Platitoare TVA: Da
Cod CAEN: 2511

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 16 mar 2025.

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Intrebari similare din categoria Contabilitate si monografii

07Mar2025

Decontare transport salariati la si de la locul de munca

de Stan Cosmina valabil la 07 Mar 2025
Intrebare: Cum pot deconta cheltuielile de transport ale salariatilor catre locul de munca?Mentiune: Un salariat vine la serviciu cu masina proprietate personala si transporta inca 3-4 colegi. In acest caz, cum procedam? Cum calculam costul transportului lunar pentru cei 4 salariati care vin cu aceeasi masina? Soferul are nevoie de atestat pentru transport persoane?
06Mar2025

Facilitati fiscale in constructii. Prestari servicii catre firme de constructii

de Vera Constantin valabil la 06 Mar 2025
Intrebare: Codul CAEN 2511. Am avut CA peste 80% si am aplicat facilitati, dar mentionez ca in componenta CA nu au fost doar firme de constructii, au fost si alti clienti, de exemplu Rompetrol.Este vreo problema?
20Feb2025

Calcul deductibilitate dobanzi in cazul unei persoane ifiliate din Cipru

de Anca Bilas valabil la 20 Feb 2025
Intrebare: Cum se calculeaza gradul de indatorare avand in vedere ca firma are capitaluri proprii in valoare de 28.000.000 euro si datorii, imprumuturi de la societati afiliate de 25.000.000 euro? Care este limita deductibilitatii cheltuielilor cu dobanzile (dobanda pentru imprumut este de 1.087.000 euro/an si EBITDA 5.504.664 euro)? Se retine impozit pe dobanda, firma afiliata este din Cipru?
21Ian2025

Sistemul TVA la incasare. Mod de calcul plafon 4.500.000 lei

de Amelia Dumitras valabil la 21 Ian 2025
Intrebare: Va rog sa-mi spuneti care este modalitatea de calcul a cifrei de afaceri pentru incadrarea in plafonul de 4.500.000 lei la aplicarea sistemului TVA la incasare. Cifra de afaceri luata in calcul este valoarea cumulata a TVA colectata din decontul 300 pentru anul respectiv?
19Ian2025

Impozit suplimentar pe cifra de afaceri (ICAS)

de Vera Constantin valabil la 19 Ian 2025
Intrebare: O SRL are codul CAEN 4730 (comert cu combustibili) ca activitate principala. In acelasi timp desfasoara si activitati de prestari servicii (alt cod CAEN, cum ar fi spalatorii auto).La calculul ICAS (impozit specific) se iau in considerare toate veniturile, adica atat cele aferente codului CAEN 4730, cat si cele din prestarile de servicii? Sau acest impozit se calculeaza strict pe baza codului ...
16Ian2025

Calcul numar mediu de salariati

de Elena Garofil valabil la 16 Ian 2025
Intrebare: Avem o societate platitoare de impozit pe profit cu o cifra de afaceri sub 100 000 euro ce are 3 angajati, 2 dintre ei au norma de 2h/zi, iar cel de al 3 are norma de 4h/zi. Cum calculez numarul mediu de salariati?
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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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