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HOTARARE Nr

HOTARARE   Nr. 804 din 30 noiembrie 1991

privind impozitul pe profit

ACT EMIS DE: GUVERNUL ROMANIEI

ACT PUBLICAT IN: MONITORUL OFICIAL  NR. 255 din 19 decembrie 1991


SmartCity3


    In temeiul Legii nr. 56/1991 privind autorizarea Guvernului de a stabili sau modifica taxe si impozite,

    Guvernul Romaniei hotaraste:

    Art. 1
    Regiile autonome, societatile comerciale, organizatiile cooperatiste, institutiile financiare si de credit, alti agenti economici organizati ca persoane juridice, inclusiv cele cu capital strain, precum si unitatile economice ale altor persoane juridice, romane sau straine, care realizeaza profituri din activitatea  desfasurata si persoanele juridice fara scop lucrativ pentru profitul realizat din activitati economice, denumite in continuare unitati platitoare de impozit, au obligatia de a plati, potrivit legii, la bugetul administratiei centrale de stat sau la bugetele locale, impozit pe profit.
    Art. 2
    Impozitul pe profit se calculeaza in cote proportionale astfel:
    - 30% pentru profitul impozabil de pana la 1.000.000 lei;
    - 45% pentru partea din profitul impozabil ce depaseste 1.000.000 lei.
    Profitul impozabil se determina ca diferenta intre veniturile incasate si cheltuielile prevazute in anexa nr. 1.
    Art. 3
    Impozitul pe profit se calculeaza si se regularizeaza lunar, in functie de profitul realizat, cumulat de la inceputul anului. In acest scop, varsamintele din impozitul pe profit se efectueaza lunar, se recalculeaza si se regularizeaza cu bugetul administratiei centrale de stat sau cu bugetele locale, dupa caz, cumulat de la inceputul anului, pe baza soldului creditor din contul "profit si pierderi", pana la 25 ale lunii urmatoare pentru perioada expirata in cursul anului si pana la 31 ianuarie pentru exercitiul financiar al anului expirat. In cazul in care ziua de plata este nelucratoare, varsamantul se efectueaza in ziua lucratoare imediat urmatoare acesteia.
    Art. 4
    Impozitul aferent sumelor cheltuite din profit pentru finantarea investitiilor avand drept scop dezvoltarea si modernizarea tehnologiilor de fabricatie pentru obtinerea de profituri suplimentare si pentru protejarea mediului inconjurator se reduce cu 50% urmand ca sumele echivalente reducerii sa fie folosite cu aceeasi destinatie.
    Calculul si regularizarea cu bugetul administratiei centrale de stat sau cu bugetele locale a sumelor aferente reducerii impozitului se fac pana la data de 31 ianuarie a anului urmator si se reflecta in bilantul anului de baza.
    Art. 5
    Unitatile platitoare de impozit sunt obligate sa depuna la directiile generale ale finantelor publice judetene si a municipiului Bucuresti declaratii de impunere, dupa cum urmeaza:
    a) pana la 15 aprilie a fiecarui an, pentru profitul realizat in anul expirat;
    b) pana la 15 august a fiecarui an, pentru profitul prevazut sa se realizeze in anul urmator.
    Lunar, unitatile platitoare de impozit vor prezenta la organul fiscal teritorial o declaratie de impunere a profitului realizat in luna pentru care se face plata impozitului si cumulat de la inceputul anului, dupa modelul din anexa nr. 2.
    Declaratia de impunere se va depune in termen de 5 zile lucratoare de la data la care se face plata impozitului pe profit, potrivit art. 3.
    Art. 6
    Neplata sumelor cuvenite bugetului administratiei centrale de stat sau bugetelor locale, la termenele legale, atrage dupa sine plata unei majorari de 0,1% asupra sumei datorate pentru fiecare zi de intarziere.
    Art. 7
    Prevederile prezentei hotarari se aplica de la 1 ianuarie 1992.
    Incepand cu aceeasi data, dispozitiile Legii nr. 12/1991 se inlocuiesc dupa cum urmeaza: prevederile art. 1 cu ale art. 1 din hotarare, art. 2 cu art. 2, art. 3 alin. 1 cu art. 3, art. 9 cu art. 4, art. 12 alin. 1 cu art. 5 alin. 1-3, art. 13 alin. 2 cu art. 6 si anexele nr. 1 si 2 cu anexele nr. 1 si 2 la hotarare.
    De asemenea, de la data prevazuta la alin. 1 nu se mai aplica urmatoarele prevederi:
    - art. 11 lit. h) art. 12 lit. e), art. 16-18 si art. 22 din Legea nr. 29/1978 privind formarea, planificarea, destinatia si varsarea beneficiilor;
    - Decretul nr. 179/1962 privind impozitul pe veniturile cooperativelor si ale celorlalte organizatii cooperatiste, de consum si mestesugaresti, precum si ale intreprinderilor si organizatiilor economice ale organizatiilor obstesti, republicat;
    - art. 1- 10 si 21 din Legea nr. 2/1977 privind impozitul agricol;
    - Hotararea Guvernului nr. 741/1990 privind impozitul pe beneficiu la unitatile economice de stat;
    - tabelul cotelor de impozit pentru impunerea beneficiilor intreprinderilor mici si a asociatiilor cu scop lucrativ, din anexa nr. 11 la Hotararea Guvernului nr. 201/1990 pentru aprobarea normelor de aplicare a Decretului-lege nr. 54/1990 privind organizarea si desfasurarea unor activitati economice pe baza liberei initiative;
    - art. 13 din Decretul nr. 425/1972 privind impozitul pe beneficiile societatilor mixte;
    - orice alte prevederi contrare.
    Art. 8
    Prevederile prezentei hotarari se aplica pana la aprobarea, de catre Parlament, a masurilor pe care le cuprinde, iar dupa aceasta, in functie de legea de aprobare.

                PRIM-MINISTRU
               THEODOR STOLOJAN

    ANEXA 1

                        CHELTUIELI
care se scad din veniturile incasate, in vederea determinarii profitului impozabil
    1. Cheltuielile aferente activitatii desfasurate corespunzator veniturilor incasate care, potrivit reglementarilor legale, se evidentiaza in costurile agentilor economici;
    2. Taxa pentru folosirea terenurilor;
    3. Taxa asupra mijloacelor de transport cu actiune mecanica si pe apa, inmatriculate potrivit legii;
    4. Cheltuieli cu pregatirea si perfectionarea profesionala;
    5. Sume platite pentru contractele de cercetare ce au ca obiect programele prioritare de interes national, fundamentarea strategiilor de dezvoltare, cresterea calitatii produselor si serviciilor si elaborarea  de produse noi, competitive neincluse in costurile de productie sau cheltuieli de circulatie, dupa caz, ale agentilor economici;
    6. Comisioanele platite agentilor economici cu activitate de comert exterior;
    7. Cheltuieli de protocol, reclama si publicitate, potrivit legii bugetare anuale;
    8. Alocatia pentru copii platita de agentii economici in cazul in care aceasta nu se suporta din bugetul public national;
    9. Prelevari la fondul de rezerva si alte fonduri speciale, constituite potrivit reglementarilor legale;
    10. Pierderile din anii precedenti in masura in care acestea nu au putut fi recuperate pana la determinarea profitului impozabil;
    11. Prelevarile si dotatiile facute in scopuri umanitare, precum si pentru sprijinirea activitatilor sociale, culturale, stiintifice si sportive, conform legii bugetare anuale;
    12. Alte cheltuieli prevazute de normele legale in vigoare.

    ANEXA 2

Judetul ________ Cod _____              Cod formular ___________
Sector ___________________              Nr. inreg. _____________
Suburbie _________________              Data inreg. ____________
Cod Sirues Firma _________              Nr. evidenta ___________

                            DECLARATIE
         privind impozitul pe profit pentru persoane juridice
             pe perioada de la __________ la ___________
         (in conditiile preturilor existente la data declararii)
                                                    - mii lei -
----------------------------------------------------------------
                                              REALIZAT
                                          ----------------------
                                    Nr.   Luna de    Cumulat
                                   rand   raportare  de la
                                                     inceputul
                                                     anului
----------------------------------------------------------------
VENITURI - TOTAL                    01
----------------------------------------------------------------
CHELTUIELI AFERENTE VENITURILOR
         - TOTAL -
din care:                           11
----------------------------------------------------------------
  - evidente in costuri             13
----------------------------------------------------------------
  - suportate direct din venituri   15
----------------------------------------------------------------
Impozit pe circulatia marfurilor    16
----------------------------------------------------------------
PROFIT IMPOZABIL                    28
----------------------------------------------------------------
Sporuri si adaosuri platite
peste limita de 20% prevazuta
de Hotararea Guvernului
nr. 127/1991
----------------------------------------------------------------
Impozit pe profit                   29
----------------------------------------------------------------
IMPOZIT DE VARSAT                   36         X
----------------------------------------------------------------
Regularizare potrivit art. 3
din lege
----------------------------------------------------------------
    Datele de mai sus corespund cu cele din contabilitatea proprie, fiind confirmate pe raspunderea conducerii unitatii.

                Director,

       Responsabilul compartimentului
           financiar contabil,


SmartCity5

COMENTARII la Hotărârea 804/1991

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ANONIM a comentat Legea 243 2021
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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
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    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
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