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PRECIZARI Nr

PRECIZARI   Nr. 13295 din 18 iulie 1994

privind determinarea profitului impozabil pentru anul 1994

ACT EMIS DE: MINISTERUL FINANTELOR


SmartCity3

PUBLICATE IN: MONITORUL OFICIAL  NR. 194 din 28 iulie 1994

    In temeiul art. 21 din Legea nr. 12/1991 privind impozitul pe profit, se emit urmatoarele precizari:

    Pentru aplicarea prevederilor art. 2 din Legea nr. 12/1991 privind impozitul pe profit, modificat prin Hotararea Guvernului nr. 804/1991, avand in vedere aplicarea noului sistem contabil de la 1 ianuarie 1994, pana la aparitia unor noi reglementari in domeniul fiscal, pentru determinarea profitului impozabil, agentii economici vor proceda dupa cum urmeaza:
    1. Pentru profitul impozabil aferent veniturilor din exploatare:
    a) se determina coeficientul mediu al rentabilitatii aferente activitatii de exploatare, potrivit formulei:

             Profitul (pierderea) din activitatea
             de exploatare cumulat de la inceputul
             anului (rand 03, anexa nr. 2)
         K = -------------------------------------
             Venituri din exploatare, cumulate de
             la inceputul anului, evidentiate in
             soldul creditor al conturilor din
             grupele 70 - 75, inclusiv, inainte
             de inchiderea acestora (rand 01, anexa
             nr. 2)

    b) coeficientul K astfel determinat se inmulteste cu veniturile din exploatare, incasate, rezultand profitul impozabil din activitatea de exploatare, calculat astfel:
    Profitul impozabil din activitatea de exploatare = K  X  Veniturile incasate din exploatare
unde:

                      Veniturile din                     Veniturile facturilor
Veniturile incasate = exploatare     - Veniturile din -  emise si neincasate
 din exploatare       (grupele 70-75,   grupele          si anexa nr. 1
                       inclusiv)        71  si  72       (fara T.V.A. aferenta)

    2. In vederea calcularii profitului (pierderii), unitatile platitoare de impozit pe profit, astfel cum sunt mentionate in art. 1 din Hotararea Guvernului nr. 804/1991 privind impozitul pe profit, au obligatia evidentierii distincte a cheltuielilor si veniturilor, atat din activitatea de exploatare, cat si a celor din activitatea financiara si exceptionala, iar rezultatul (profit sau pierdere) sa se determine pentru fiecare din situatiile mentionate.
    3. Datele pentru stabilirea profitului impozabil aferent unei luni se iau cumulat de la inceputul anului (exclusiv cheltuieli cu impozitul pe profit).
    4. Situatia facturilor emise si neincasate se va intocmi conform modelului din anexa nr. 1.
    5. Profitul impozabil aferent unei luni este egal cu suma rezultatelor financiare obtinute din activitatea de exploatare, financiara si exceptionala, la care se adauga cheltuielile nedeductibile din punct de vedere fiscal si se scad cheltuielile deductibile (conform anexei nr. 2).
    6. Precizarile privind determinarea profitului impozabil incepand cu data de 1 ianuarie 1994, elaborate de Ministerul Finantelor sub nr. 9967/1994*), isi inceteaza aplicabilitatea.
--------------------
    *) Precizarile nr. 9967/1994 privind determinarea profitului impozabil incepand cu data de 1 ianuarie 1994 au fost publicate in Monitorul Oficial al Romaniei, Partea I, nr. 59 din 7 martie 1994.


                        Ministru de stat,
                        ministrul finantelor,
                        Florin Georgescu

    ANEXA 1

                        SITUATIA
facturilor emise si neincasate de la sfarsitul perioadei de raportare
------------------------------------------------------------------------------
Nr.    Factura       Valoarea facturilor    T.V.A.     Valoarea facturilor
crt.---------------  emise si neincasate    aferenta      fara T.V.A.
      nr.    data
------------------------------------------------------------------------------
 0        1                   2                3                4
-------------------------------------------------------------------------------

-------------------------------------------------------------------------------

    ANEXA 2

    SOCIETATEA COMERCIALA....................
    Sediul...................................
    Cod fiscal...............................

                           SITUATIA
              calculului impozitului pe profit la data de ............
------------------------------------------------------------------------------
                                                             Realizat
                                               Rand --------------------------
                                                        cumulat de la inceputul
                                                             anului
------------------------------------------------------------------------------
   A                           B                     1              2
------------------------------------------------------------------------------
   I. Venituri din exploatare ........................... 01
      Cheltuieli aferente veniturilor din exploatare .... 02
      Profit aferent veniturilor din activitatea de
      exploatare (rd. 01 - rd. 02) ...................... 03
      Pierdere aferenta veniturilor din activitatea de
      exploatare ........................................ 04
      (rd.02- rd.01)
      Valoarea facturilor neincasate anexa nr. 1 (exclusiv
      T.V.A. aferenta) .................................. 05
      Veniturile aferente grupelor 71 si 72 ............. 06
      Venituri din exploatare, incasate ................. 07
      (rd. 07 = rd. 01 - rd. 05 - rd. 06)
      Profit aferent veniturilor incasate din
      exploatare ........................................ 08
                               rd.03
      (rd.08 = rd.07 X K) (K =--------)
                               rd.01
      Pierderea aferenta veniturilor din exploatare ..... 09
                               rd.04
      (rd.09 = rd.07 X K) (K =-------)
                               rd.01

  II. Venituri financiare ............................... 10
      Cheltuieli financiare ............................. 11
      Profit aferent, veniturilor financiare ............ 12
      (rd. 12 = rd. 10 - rd. 11)
      Pierderi aferente veniturilor financiare .......... 13
      (rd.13 = rd.11 - rd.10)

 III. Venituri exceptionale ............................. 14
      Cheltuieli exceptionale ........................... 15
      Profit aferent veniturilor exceptionale ........... 16
      (rd.16 = rd.14 - rd.15)
      Pierdere aferenta veniturilor exceptionale ........ 17
      (rd.17 = rd.15 - rd.14)

  IV. Profit aferent veniturilor totale ................. 18
      [rd.18 = rd.08(-09) + rd.12(-13) + rd.16(-17)]
      Pierdere aferenta veniturilor totale .............. 19
      [rd.19 = rd.09(-08) + rd.13(-12) + rd.17(-16)]

   V. Cheltuieli nedeductibile din punct de vedere fiscal -
      total ............................................. 20
      din care :
      - depasirea cheltuielilor de protocol, reclama si
        publicitate ..................................... 21
      - depasirea cheltuielilor de deplasare, detasare,
        transferare ..................................... 22
      - amenzi si penalitati neimputabile, suportate pe
        cheltuieli ...................................... 23
      - alte cheltuieli nedeductibile, ca urmare a depasirii
        plafoanelor admisibile (depasire cheltuieli actiuni
        sociale, sponsorizari, donatii, impozit suplimentar
        pentru plata salariilor peste fondul admisibil,
        lipsuri de gestiune neimputabile, perisabilitati
        peste limitele legale), precum si pierderi din
        creante (clienti, debitori etc.) ................ 24
      - T.V.A. colectata aferenta bunurilor si serviciilor
        folosite in scop personal sau predate cu titlu
        gratuit, cea aferenta lipsurilor peste normele
        legale, precum si cea aferenta bunurilor si
        serviciilor acordate salariatilor sub forma
        avantajelor
        in natura, inregistrate pe cheltuieli ........... 25
      - dobanzi aferente creditelor pentru investitii in
        cazul in care acestea au fost contabilizate pe
        cheltuieli si diferenta de curs valutar pentru
        credite pentru investitii ....................... 26
      - provizioane (cu exceptia garantiilor constituite
        pe baza clauzelor contractuale) ................. 27
      - alte cheltuieli nedeductibile prevazute de
        dispozitiile legale
        (ex. : valoarea marfurilor confiscate de organele
        in drept etc.) .................................. 28

    VI. Sume deductibile din punct de vedere fiscal,
        potrivit prevederilor legale - total ............ 29
        din care :
        - rezerve legale ................................ 30
        - pierderi din anii precedenti .................. 31
        - sumele incasate din vanzarea mijloacelor fixe,
          mai putin valoarea neamortizata a acestora precum
          si cheltuielile de valorificare a acestora .... 32
        - sume rezultate din valorificarea materialelor
        obtinute din dezmembrarea mijloacelor fixe scoase
        din functiune, mai putin cheltuielile efectuate,
        in limita valorii de intrare ramasa de
        amortizat ....................................... 33
        - sumele incasate din vanzarea activelor, mai putin
        impozitul aferent acestora, costul proiectelor de
        evaluare si cheltuielile ocazionate cu vanzarea
        acestora, precum si valoarea neamortizarii a
        acestora ........................................ 34
        - dobanzi incasate aferente disponibilitatilor
        pentru investitii ............................... 35
        - fond de dezvoltare la regii autonome .......... 36
        - provizioanele nedeductibile fiscal, trecute la
        venituri ........................................ 37
        - alte sume deductibile legal ................... 38

   VII. Profit impozabil ................................ 39
        (rd.18 + rd.20 - rd.29)
        sau
        (rd.20 - rd.29 - rd.19)

  VIII. Impozitul pe profit - total ..................... 40
        din care :
        - datorat ....................................... 41
        - varsat ........................................ 42
-------------------------------------------------------------------------------
    NOTA EXPLICATIVA:
    La randul 01 "Venituri din exploatare" se include si soldul contului 411 "Clienti" la 1 ianuarie 1994, diminuat cu valoarea I.C.M. si T.V.A. aferente.
    La randul 02 "Cheltuieli aferente veniturilor din activitatea de exploatare" se include si diferenta (+;  ) dintre soldul contului 411 "Clienti" la 1 ianuarie 1994 (minus I.C.M si T.V.A.) si profitul (pierderea) aferent facturilor neincasate la 1 ianuarie 1994.

                                      


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