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DECRET Nr

DECRET   Nr. 425 din  2 noiembrie 1972

privind impozitul pe beneficiile societatilor mixte constituite in Republica Socialista Romania

ACT EMIS DE: CONSILIUL DE STAT AL REPUBLICII SOCIALISTE ROMANIA

ACT PUBLICAT IN:            BULETINUL OFICIAL  NR. 121 din  4 noiembrie 1972


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    Consiliul de Stat al Republicii Socialiste Romania decreteaza:

    Art. 1
    Beneficiile realizate de societatile mixte cu participare romana si straina, constituite in Republica Socialista Romania, se impun anual cu o cota de impozit de 30% .
    Art. 2
    Impozitul se calculeaza asupra beneficiului anual, inainte de repartizarea acestuia intre asociati.
    Beneficiul impozabil se stabileste ca diferenta intre suma totala a veniturilor incasate si suma cheltuielilor efectuate pentru realizarea acestor venituri, in conformitate cu normele legale si prevederile din contractul de societate si din statut. Pentru determinarea acestui beneficiu se va deduce din beneficiul anual fondul de rezerva care se constituie potrivit contractului de societate si statutului.
    Fondul de rezerva care se ia in considerare la determinarea beneficiului impozabil se admite la scadere in limita a 5% din beneficiul fiecarui an, pina in momentul in care fondul total de rezerva ajunge sa reprezinte 25% din capitalul investit.
    Art. 3
    Pentru impozitul stabilit potrivit prevederilor de la art. 1 Consiliul de Ministri va putea acorda scutire de impozit pe perioada pina la finele anului in care incepe realizarea venitului impozabil, iar pentru urmatorii 2 ani calendaristici, reducerea la jumatate a impozitului.
    In cazul cind societatea mixta incepe sa realizeze venituri in cursul semestrului II al anului, scutirea de impozit se poate acorda si pentru veniturile realizate in semestrul I al anului urmator.
    Art. 4
    Impozitul aferent partii din beneficiul ce se reinvesteste pe un termen de cel putin 5 ani, in aceeasi societate sau in alte societati mixte cu participatie romana, se reduce cu 20% .
    Nerespectarea conditiei in functie de care s-a acordat reducerea de impozit duce la anularea inlesnirii si la aplicarea majorarilor de intirziere prevazute la ultimul alineat al art. 9.
    Art. 5
    Impozitul pentru anul in curs se calculeaza de catre societatea mixta, in termen de 5 zile de la incheierea bilantului pe anul precedent, in mod provizoriu pe baza beneficiului prevazut in programul de activitate.
    Odata cu stabilirea impozitului provizoriu se stabileste si impozitul definitiv pe anul precedent.
    Art. 6
    Impozitul provizoriu pe anul in curs si impozitul definitiv pe anul precedent se comunica in termenul prevazut la art. 5, prin declaratie de impunere, administratiei financiare a comitetului executiv al consiliului popular judetean sau al municipiului Bucuresti in a carui raza teritoriala isi are sediul societatea mixta, impreuna cu un exemplar din bilantul contabil.
    Organele administratiei financiare verifica modul de calculare a impozitului stabilind eventualele diferente, pe care le comunica societatii mixte in termen de 15 zile de la primirea declaratiei de impunere si a bilantului.
    Art. 7
    Impozitul provizoriu pe anul in curs se varsa la buget in rate trimestriale egale, prin unitatea bancara la care societatea mixta isi are contul, pina la sfarsitul fiecarui trimestru.
    Diferentele de impozit stabilite pentru anul precedent se achita in termen de 10 zile de la data primirii comunicarii organelor financiare. Sumele platite in plus se trec in contul impozitului pe anul in curs sau se restituie la cerere.
    Art. 8
    Societatile mixte pot face contestatii, in termen de 20 de zile de la primirea comunicarii, cu privire la diferentele de impozit stabilite de administratiile financiare.
    Contestatiile se depun, in prima instanta, la administratia financiara care a stabilit diferentele, urmind ca aceasta sa comunice societatii mixte solutia in termen de 30 de zile.
    Impotriva solutiei date de administratia financiara, societatile mixte pot face apel la Ministerul Finantelor. Apelurile se rezolva de o comisie compusa din delegati ai Ministerului Finantelor si ai Camerei de Comert, prezidata de un judecator al Tribunalului Suprem.
    Art. 9
    Societatile mixte sint raspunzatoare de exactitatea datelor cu privire la calculul impozitului si pentru varsarea in termen a acestuia. Sustragerea sub orice forma de la impunere se sanctioneaza cu amenda de 25% asupra impozitului sustras.
    Pentru depasirea termenului de plata a impozitului se aplica, de fiecare zi de intirziere, o majorare de 0,05%, dar nu mai mult decit dublul impozitului scadent.
    Art. 10
    Ministerul Finantelor si administratiile financiare ale comitetelor executive ale consiliilor populare judetene sau al municipiului Bucuresti au dreptul sa dispuna unitatii bancare la care societatea mixta isi are contul, virarea la buget, din contul acesteia, a impozitului neachitat la termenele stabilite, a amenzilor si a majorarilor legale.
    Art. 11
    Controlul calcularii si varsarii in termen la buget a impozitului, precum si asupra modului cum sint tinute registrele, evidentele si actele justificative, constatarea abaterilor de la prevederile prezentului decret si aplicarea sanctiunilor administrative se fac de catre organele administratiilor financiare ale comitetelor executive ale consiliilor populare judetene sau al municipiului Bucuresti, precum si de organele Ministerului Finantelor.
    Art. 12
    Stabilirea impozitului ori a diferentelor de impozit se poate face pe cel mult 2 ani anteriori celui in care se constata neimpunerea ori se cere modificarea impunerii.
    Urmarirea impozitului de plata se prescrie prin implinirea unui termen de 5 ani socotiti de la ultimul act de urmarire cu data certa.
    Sumele incasate in plus cu titlul de impozit se restituie, daca acest lucru a fost cerut in termen de un an de la data platii.
    Art. 13
    Beneficiul ramas asociatilor dupa plata impozitului se impune, in cazul cind se transfera in strainatate, cu o cota de 10% .
    Impunerea veniturilor din salarii si din alte forme de remunerare a salariatilor si colaboratorilor societatilor mixte, precum si stabilirea si plata celorlalte impozite si taxe, se fac potrivit dispozitiilor legale in vigoare in Republica Socialista Romania.
    Art. 14
    Societatile mixte se inregistreaza la Ministerul Comertului Exterior si la Ministerul Finantelor pe baza contractului de societate si a statutului, aprobate in conditiile legii. Taxa de inregistrare este de 5.000 lei, platibila in valuta prevazuta in contractul de societate.

                               Presedintele,
                            Consiliului de Stat,
                             NICOLAE CEAUSESCU



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COMENTARII la Decretul 425/1972

Momentan nu exista niciun comentariu la Decretul 425 din 1972
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ANONIM a comentat Decretul 770 1966
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ANONIM a comentat Decretul 390 2018
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
ANONIM a comentat Rectificare 353 2008
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER. BACK I want to thank Dr Omokpo for saving my marriage. My husband treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: {dromokpo@gmail.com}that he will help me bring my husband back to being a good man. That this great man helped her too. Then I gave him a try. after 3 days of casting the spell my husband came back home and I forgive him and today we are living in joy and happiness If you are going through any relationship stress or broken marriage situation and you want your Ex lover, Ex boyfriend, Ex girlfriend or Divorced husband or wife back you reach him via: dromokpo@gmail.com
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ANONIM a comentat Decizia 2 2007
    I never use to believe in spell casting until i met Lord Zuma a powerful spell caster who helped me to be a happy person again. i reside in USA. After 4 years of Broken marriage, my husband left me with two kids. I felt like my life was about to end and i almost committed suicide, i was emotionally down for a very long time. Thanks to a Great spell caster called Lord Zuma which i met online on one faithful day when I was browsing through the internet, i came across a lot of testimonies about this particular Great spell caster how he has helped so many people. he has helped people to bring back their Ex lover, some testified that he restores womb, cure cancer and other sickness, and so on. I also came across a testimony, it was about a woman called Sandra, she testified about how his spell made her to be pregnant after so many years of bareness and at the end of her testimony she dropped Lord Zuma's email address. After reading all these, i decided to give it a try and i contacted him and explained my problem to him and he assured me that in less than 48 hours, my husband will call me and beg for forgiveness but i thought it will not work. When he had finished casting the spell, the next day my husband called me and he was begging for forgiveness just as Lord Zuma said. This is not brain washing and after the spell has been cast, i realized that my husband love me like never before and the spell caster opened him up to know how much i love him and how much love we need to share. We are even happier now than before. Lord Zuma is really a gifted man and i will not stop publishing him because he is a wonderful man. If you have a problem and you are looking for a real and a genuine spell caster to solve all your problems contact Lord Zuma now on spiritualherbalisthealing@gmail.com or just visit https://spiritualherbal.blogspot.com and see so many he has helped that are testifying about his good work. He will help you solve all your problems. Once again thank you Lord Zuma for your good deeds. His whatsapp number +1 506 800 1647
ANONIM a comentat Decretul 770 1966
    BEST WAYS TO GET YOUR EX LOVER BACK AND RESTORED YOUR BROKEN MARRIAGE OR RELATIONSHIP FROM SORROW TO HAPPINESS. Help me thank Dromokpo@gmail.com for helping me get my ex husband back to me and my family. This great powerful spiritual man restored my sorrow to happiness. My husband left me some years ago for another woman and they both planned to get married. I am so surprised he just came back to me one cool afternoon on Saturday June, begging and crying for me to take him back and to forgive him for breaking up our marriage home and forsaking me and the children. Dr Omokpo is a true spiritualist savior . He brought my husband back” if you have any worries or you have any problem in your marriages or relationships you can reach him via: dromokpo@gmail.com
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ANONIM a comentat Legea 166 2014
    HOW TO GET YOUR EX LOVER BACK & HOW I GOT MY EX LOVER BACK MY TRUE LIFE STORY HOW I GOT MY EX LOVER BACK.I  want to thank Dr Omokpo for saving my marriage. My husband  treated me badly and left home for almost 3 month this got me sick and confused. Then I told my friend about how my husband has changed towards me. Then he told me to contact: dromokpo@gmail.com that he will help me bring my husband back to being a good man.Then I gave him a try. after 3 days of casting the spell my husband came back home and i forgive him and today we are living in joy and happiness If you are going through any relationship stress or  broken marriage situation  and you want your Ex lover,  Ex boyfriend, Ex girlfriend or Divorced husband or wife you can reach him via: dromokpo@gmail.com 
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