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HOTARARE Nr

HOTARARE   Nr. 741 din  3 iulie 1990

privind impozitul pe beneficiu la unitatile economice de stat

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 86 din  7 mai 1992


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    Guvernul Romaniei hotaraste:

    Art. 1
    Unitatile economice de stat sunt obligate sa plateasca la bugetul statului o parte din acumularea realizata din activitatea totala, sub forma impozitului pe beneficiu, potrivit prezentei hotarari.
    Art. 2
    Impozitul pe beneficiu se datoreaza de catre unitati economice, precum si de catre centrale, companii, trusturi, societati comerciale, grupuri si alte unitati asimilate acestora*), pentru unitatile componente cu gestiune economica, fara personalitate juridica din: industrie, constructii, transporturi, telecomunicatii, aprovizionare tehnico-materiala, comert, turism, informatica, cercetare, proiectare contractari-achizitii, cultura si arta, agricultura de stat, silvicultura si prestari de servicii.
    Intreprinderile producatoare de energie electrica, carbune si minereuri nu
au obligatia calcularii si varsarii la buget a impozitului pe beneficiu.
---------------
    *) Denumite in continuare in prezenta hotarare "unitati platitoare".

    Art. 3
    Unitatile prevazute la art. 2 din prezenta hotarare nu mai efectueaza varsaminte din beneficiu la bugetul statului.
    Art. 4
    Impozitul pe beneficiu se calculeaza cu cote progresive, diferentiate in functie de nivelul rentabilitatii unitatii platitoare.
    Cotele de impozit sunt cele prevazute in anexa la prezenta hotarare si se aplica asupra beneficiului impozabil.
    Beneficiul impozabil reprezinta diferenta dintre veniturile din activitatea totala si cheltuielile aferente acestora, din care se scad sumele care, potrivit legii, se suporta direct din rezultatele financiare.
    Art. 5
    Rentabilitatea care se are in vedere la incadrarea unitatilor platitoare in cotele de impozit se determina ca raport intre beneficiul impozabil si cheltuielile totale de productie sau de circulatie.
    Art. 6
    Impozitul pe beneficiu se calculeaza lunar, in functie de beneficiul efectiv realizat si de rentabilitatea realizata, cumulat de la inceputul anului.
    Varsamintele din impozitul pe beneficiu se efectueaza lunar, se recalculeaza si regularizeaza cu bugetul statului cumulat de la inceputul anului pe baza realizarilor din Situatia principalilor indicatori economico-financiari si a bilanturilor contabile pe 20 ale lunii urmatoare in cursul anului si pe 25 ianuarie pentru bilantul la 31 decembrie. In cazul in care ziua de plata este nelucratoare, varsamantul se efectueaza in ziua lucratoare imediat urmatoare acesteia.
    Sumele varsate in plus la bugetul statului fata de cele efectiv datorate se compenseaza cu sumele datorate pentru perioada imediat urmatoare sau se restituie unitatilor platitoare in termen de 5 zile de la cererea acestora.
    Varsamantul se efectueaza la bugetul republican sau local in functie de subordonarea unitatii platitoare.
    Beneficiul ramas dupa plata impozitului pe beneficiu se utilizeaza de unitatile platitoare pentru constituirea fondurilor proprii, potrivit reglementarilor legale in vigoare.
    Art. 7
    In situatia in care, dupa plata impozitului pe beneficiu, unele unitati platitoare nu pot sa-si asigure constituirea fondurilor proprii, potrivit legii, Ministerul Finantelor poate acorda, in cazuri bine justificate, reduceri ale cotelor de impozit.
    Cererile pentru reducerea cotelor de impozit, precum si datele de fundamentare  a acestora, avizate de ministere sau alte organe centrale sau locale, dupa caz, vor fi depuse de unitatile platitoare la Ministerul Finantelor.
    Art. 8
    Unitatile platitoare care utilizeaza cel putin 80% din beneficiul ramas dupa plata impozitului pentru investitii in scop productiv beneficiaza de o reducere a cotei de impozit cu 20%, urmand ca sumele sa fie folosite cu aceeasi destinatie.
    Calculul si regularizarea cu bugetul statului a sumelor aferente reducerii cotei de impozit se face pana la data de 20 ianuarie a anului urmator si se reflecta in beneficiul unitatilor respective, al anului de baza.
    Art. 9
    Unitatile platitoare au obligatia de a depune la directiile financiare judetene si la directia generala financiara a municipiului Bucuresti, pana la data de 15 noiembrie a fiecarui an, declaratia de impunere pentru anul urmator, potrivit modelului stabilit de Ministerul Finantelor.
    Unitatile nou infiintate au obligatia de a depune declaratia de impunere in termen de 30 zile de la data inregistrarii acestora la organele in drept.
    Art. 10
    Obligatia calcularii si raspunderea pentru efectuarea platii in termen a impozitului pe beneficiu revine unitatilor platitoare.
    Neplata impozitului pe beneficiu datorat bugetului statului la termenele legale, atrage dupa sine plata unei majorari de 0,05% la suta asupra sumei datorate, pentru fiecare zi de intarziere.
    In cazuri justificate, Ministerul Finantelor poate aproba reducerea sau scutirea de plata a majorarilor de intarziere.
    Art. 11
    Verificarea corectei determinari a sumelor datorate bugetului statului ca impozit pe beneficiu, precum si a modului in care sunt respectate prevederile prezentei hotarari se face de catre organele financiare si bancare.
    Art. 12
    Ministerul Finantelor va lua masuri pentru a introduce modificarile corespunzatoare in indicatorii financiari pe anul 1990, pe baza datelor prezentate de organele tutelare ale unitatilor platitoare.
    Art. 13
    Prevederile prezentei hotarari se aplica experimental, incepand cu data de 1 ianuarie 1990, urmand ca, pe baza bilantului contabil la 30 iunie 1990, sa se efectueze recalcularea si regularizarea cu bugetul statului a varsamintelor.
    In functie de rezultatele obtinute in anul 1990, Ministerul Finantelor va prezenta, pana la data de 15 martie 1991, propuneri de imbunatatire a prevederilor referitoare la impozitul pe beneficiu.
    Art. 14
    Pe data prezentei hotarari, orice alte prevederi contrare se abroga.

                      PRIM-MINISTRU
                       PETRE ROMAN

    ANEXA 1

            COTELE DE IMPOZIT PE BENEFICIU
---------------------------------------------------
     Rentabilitatea          Cota de impozit
---------------------------------------------------
   pana la 5%                      54%
   de la 5,1% la 10%               55%
   de la 10,1% la 15%              56%
   de la 15,1% la 20%              57%
   de la 20,1% la 25%              58%
   peste 25%                se preia ca impozit
                            beneficiul aferent
                            rentabilitatii care
                              depaseste 10,5%
                                                   


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COMENTARII la Hotărârea 741/1990

Momentan nu exista niciun comentariu la Hotărârea 741 din 1990
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    It’s a privilege to share this to the world. You deserve all the praise that comes to you. DR Amber has been a blessing to me since our encounter on the internet. He alone knows it all. I love him so much for his kindness, care, honesty and his help in the life of everyone that has come in contact with him. If not for DR Amber how would I have been able to survive this hardship. His spell made me a LOTTO MAX winner of 60 Million Dollars making my whole life beautiful and amazing. The numbers he gave me to play the lottery was a life changing number from grass to grace and I want to say I’m forever grateful to him. Thank you sir for being a blessing to the helpless. Anyone reading this that needs help can communicate with DR Amber online for indeed he has no match. Website: amberlottotemple.com OR Email: amberlottotemple@yahoo.com
ANONIM a comentat Ordin 1471 2020
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ANONIM a comentat Decizia 2 2007
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