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Trecerea la sistemul de impozitare pe profit in cazul unei agentii de turism

valabil la 17 Ian 2025Conform legislatiei in vigoare!
Anca Bilas Raspuns oferit de
Anca Bilas

Expert contabil si Consultant fiscal

Intrebare: La 31.12.2024, cifra de afaceri este de 1.345.000.00 lei, profilul fiind agentie de turism.

Cu 1 ianuarie 2025 trec la impozit pe profit sau agentiile de turism au vreo exceptie? Daca trec, depun D700 pana la ce data?

Tip societate: S.R.L.
Numar de angajati: 1-10 angajati
Platitoare TVA: Da
Cod CAEN: 7911_activitalti ale agentiilor de turism

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 17 ian 2025.

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Intrebari similare din categoria Impozit pe profit

17Mar2025

Intreprinderi legate. Stabilire plafon microintreprindere.

de Elena Garofil valabil la 17 Mar 2025
Intrebare: Va rog sa ne oferiti opinia dumneavoastra privind aplicarea regimului de impozitare pentru microintreprindere in urmatoarea situatie. Unicul asociat AB detine 100% din partile sociale ale unei societati A, care in prezent plateste impozit pe profit, deoarece a depasit in anul 2024 pragul de 250.000 euro. Urmeaza sa infiinteze o noua societate B, in cursul anului 2025, care, in mod normal, ar ...
17Mar2025

Instiintare privind aplicarea scutirii de impozit pe profit conform Legii cooperatiei agricole

de Anca Bilas valabil la 17 Mar 2025
Intrebare: Pentru cooperativele agricole infiintate anul trecut, care este procedura de depunere a instiintarii privind aplicarea scutirii de la plata impozitului pe profit? Termenul este 31 martie 2025? Va rog frumos un model, daca aveti! Trebuie atasate si alte documente pe langa aceasta instiintare?
17Mar2025

Calcul impozit pe profit sucursala Germania

de Anca Bilas valabil la 17 Mar 2025
Intrebare: O firma din Romania isi deschide o sucursala in Germania, pentru care detaseaza salariati in Germania. Cum calculeaza impozitul pe profit Romania si Germania? Sucursala ia in calcul cheltuielile Firmei mama si invers?
17Mar2025

Calcul deductibilitate costuri excedentare ale indatorarii

de Costin Istrate valabil la 17 Mar 2025
Intrebare: Exemplu de calcul al deductibilitatii costurilor excedentare ale indatorariiLa 31.12.2024, o societate platitoare de impozit pe profit inregistreaza urmatoarele:Total venituri: 114.671.243 leiTotal cheltuieli: 90.413.417 leiCheltuieli cu impozit/profit: 968.921 leiAmortizare fiscala: 22.581.300 leiCheltuieli cu dobanzi parti afiliate (plafon de 500.000 EUR): 20.639.242 leiCheltuieli ...
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 ...
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 ...
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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
1959
1960
1961
1962
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2036
2037
2038
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2046
2047
2048
2049
2050
DLMMJVS
23
24
25
26
27
28
1
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11
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31
1
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5
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