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Portal actualizat la 4 Aprilie 2025
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  • Subiectul saptamanii
  • Recuperare pierdere fiscala
    O societate platitoare de impozit pe profit, in anul 2023 a obtinut pierdere fiscala de 3.000.000 lei, evidentiata la rd. 40 din D101/2023. In anul 2024 obtine un profit fiscal de 2.500.000 lei. Impozitul pe profit va fi calculat la 30%, a...
    mai mult

Procent de perisabilitati. Comercializare cartofi

valabil la 19 Mar 2025Conform legislatiei in vigoare!
Vera Constantin Raspuns oferit de
Vera Constantin

Expert contabil

Intrebare: Sunt o Intreprindere Individuala, cu 8 angajati, cod CAEN 0113 si cod CAEN 4631. Comercializez cartofi din productie proprie si achizitionez cartofi pe care ii ambalez si ii revand.

Ma confrunt cu mari pierderi la rulajul firmei si as dori sa ma ajutati cu un procent de depreciere, degradare deductibil, agreat de institutiile statului.

Tip societate: P.F.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 0113

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 19 mar 2025.

Informatii la zi oferite de expertii PortalContabilitate.ro -
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Aboneaza-te ACUM la Newsletterul portalcontabilitate.ro si primesti cadou Raportul special "Procedura de corectare a erorilor contabile"!

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 Stocuri

23Mar2025

Scoatere din evidenta chitantiere

de Gina Popescu valabil la 23 Mar 2025
Intrebare: O societate are in evidenta chitantiere pe care nu le mai utilizeaza. La momentul achizitiei, chitantierele au fost emise pe serii, in functie de judetele in care agentii de vanzari aveau activitate. Concret: Avem chitantiere achizitionate pe seria IZMS (judetul Mures) si IZSM (judetul Satu Mare). Pe aceste zone nu mai avem agenti de vanzari alocati. Ce variante ar fi pentru a scoate din ...
16Feb2025

Documente justificative in format electronic

de Olguta Crevelescu valabil la 16 Feb 2025
Intrebare: Va rugam sa ne ajutati cu explicatii referitoare la intrebarea daca, din punct de vedere legal, este permis ca bonul de consum sa se emita doar in format electronic, printr-un program intern (ERP) cu flux de aprobare (prin decizie interna), fara semnaturi in format olograf.
26Ian2025

Restaurante. Limite de perisabilitati

de Vera Constantin valabil la 26 Ian 2025
Intrebare: O firma platitoare de impozit pe profit care are obiect de activitate Restaurante poate sa aplice limitele maxime pentru perisabilitate prevazute de HG 831/2004 pentru materiile prime sau doar pentru marfa? Care sunt limitele maxime pentru perisabilitati? Aceste limite maxime sunt cheltuieli deductibile la calculul impozitului pe profit?
14Iun2024

Perisabilitati. Stocuri degradate calitativ

de Constanta Popa valabil la 14 Iun 2024
Intrebare: Am achizitionat la licitatie de pe Amazon un container cu marfa second hand. Pe factura primita marfa apare pe categorii de produse si nu pe numar de bucati. La deschiderea containerului am constatat ca peste jumatate din produse sunt defecte si nu mai pot fi folosite. Cum se procedeaza la inregistrarea in contabilitate a stocurilor? Exista posibilitatea de a casa bunurile defecte, de a face ...
08Nov2023

Vanzare pal ca lemn de foc

de Anca Bilas valabil la 08 Nov 2023
Intrebare: O SRL platitoare de TVA si impozit pe profit, producator de mobila, detine stocuri de materie prima din pal deteriorat sau care nu mai poate fi folosit, fiind foarte vechi. Doreste sa-l vanda catre diverse persoane fizice ca si material de foc. Ce documente vor trebui intocmite? Care vor fi implicatiile fiscale?
11Mai2023

Farmacie cu laborator propriu. Calcul perisabilitati pentru anumite creme, lotiuni

de Elena Garofil valabil la 11 Mai 2023
Intrebare: Suntem o farmacie cu laborator propriu, in care se produc pe langa retetele primite de la medici, anumite creme, lotiuni etc. S-a constatat acum ca unele dintre aceste produse si-au modificat consistenta si ar trebui retrase si aruncate. Va rog sa imi spuneti daca se pot da pe perisabilitati si ce documente ar trebui intocmite.
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aprilie
ianuarie
februarie
martie
aprilie
mai
iunie
iulie
august
septembrie
octombrie
noiembrie
decembrie
2025
1950
1951
1952
1953
1954
1955
1956
1957
1958
1959
1960
1961
1962
1963
1964
1965
1966
1967
1968
1969
1970
1971
1972
1973
1974
1975
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1977
1978
1979
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1981
1982
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1984
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1986
1987
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1991
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2000
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2002
2003
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2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030
2031
2032
2033
2034
2035
2036
2037
2038
2039
2040
2041
2042
2043
2044
2045
2046
2047
2048
2049
2050
DLMMJVS
30
31
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
1
2
3
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