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Profit reinvestit echipamente nereceptionate

valabil la 16 Mar 2025Conform legislatiei in vigoare!
Elena Popescu Raspuns oferit de
Elena Popescu

Expert Contabil si Consultant Fiscal

Intrebare: In luna decembrie am achitat si am primit facturile fiscale pentru achizitie echipament de sera si panouri solare din China. Sera si panourile urmeaza sa ajunga in Romania luna aceasta.

Pot beneficia de profit reinvestit pentru aceste 2 achizitii la trimestrul 4 cand a avut loc achizitia? In trimestru 1 anul acesta nu o sa mai inregistram profit si nu am mai avea cum sa beneficiem de scutire.

Tip societate: S.R.L.
Numar de angajati: 11-50 angajati
Platitoare TVA: Da
Cod CAEN: 4120

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)

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Intrebari similare din categoria Profit reinvestit

31Mar2025

Profit reinvestit

de Gina Popescu valabil la 31 Mar 2025
Intrebare: Am urmatoarea problema legata de contul 1068:In august 2022, prin Hotarare AGA s-a hotarat repartizarea din rezultatul reportat a sumei de 2.000.000 lei, in vederea construirii unui nou sediu social.In perioada ianuarie 2022 - iunie 2024 s-au derulat lucrari de constructie ale acestui sediu.Pe derularea investitiei s-au inregistrat urmatoarele note contabile:- 6xx = 4xx 1.378.407 lei, ...
31Mar2025

Calcul valoare profit care poate beneficia de facilitatea privind profitul reinvestit

de Anca Bilas valabil la 31 Mar 2025
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01Apr2025

Calcul impozit pe profit 2024

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Intrebare: O societate platitoare de impozit pe profit la data de 31.12.2024 prezinta datele de mai jos. Pierderea fiscala de recuperat aferenta anului 2023 este de 60.958 ron. Profit reinvestit trim IV: 347.827 ron. Va rugam sa ne confirmati corectitudinea calculelor.Trim I (01.01.2024 - 31.03.2024)Venituri totale = 1.205.961,48 ronCheltuieli totale = 1.254.776,63 ronCheltuieli nedeductibile = ...
28Mar2025

Vanzare echipamente pentru care s-au aplicat facilitati fiscale la punerea in functiune

de Anca Bilas valabil la 28 Mar 2025
Intrebare: In luna februarie am vandut echipamente pentru care s-a aplicat scutirea de impozit pentru profitul investit, perioada in care eram obligati sa le pastram fiind depasita (5 ani). Cum fac cu rezerva de la profitul reinvestit? O trec la elemente de natura veniturilor si calculez impozit? Care sunt inregistrarile contabile?
24Mar2025

Profit reinvestit. Aplicarea scutirii de impozit

de Munteanu Corneliu Stefan valabil la 24 Mar 2025
Intrebare: Firma noastra a achizitionat in luna octombrie 2024 doua utilaje de productie, unul dintre ele a fost pus in functiune in decembrie 2024 si pentru care am calculat scutirea aferenta profitului reinvestit, insa unul dintre utilaje a fost pus in functiune abia in ianuarie 2025. La trimestrul I al anului 2025 doresc sa beneficiez de scutirea aferenta acestei investitii. Este corect? Specific ca ...
21Mar2025

Incadrare echipamente in nomenclatorul mijloacelor fixe. Profit reinvestit

de Andreea Paunoiu valabil la 21 Mar 2025
Intrebare: O societate care se ocupa cu intretinerea si repararea autovehiculelor achizitioneaza in decembrie 2024:- cric cutie viteza;- cric hidropneumatic;- carucior de atelier cu instrumente.In ce categorie din catalogul mijloacelor fixe se incadreaza si se poate scadea ca profit reinvestit?
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ianuarie
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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
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1973
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1975
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1979
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1981
1982
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1984
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1986
1987
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2003
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2005
2006
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2008
2009
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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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