Impozitul pe Profit

1. O socielatecorner€ialt oblincr,rnitt,Iidfl come e tttdryi i.t "{9 qe 1]!:000 |et$

;;; d" ;errd; *ui ri"t o. no6" so.omie ctretri*u nrsgtsratssrnl ln caall
;;;;il'; ;;-.ntui'ebloo u, ori ca,c lo.0ool€i rd btnitui{te
ti in 6az-
ii;J;.ooo;, ;;;lloo C r"a"a'r"uutc- set"lt ''edq*'dttl€
de lccsio dl"tuldl ltJcslstrcrd
d" aornrrlsretsh vdct' ds 't'$o lr'' sI so d'letlrtbt inperd 9e
;;ffai*;;il;
proft.

2. o sodltaie cod|.dsti frrl€girtt!€zllo contabkie la nirttul unuidl lrnfiui {'tde in

at*,iet rae. h sutrl de 50o'(m tei-Atrdzar€a-.fi8calt estc
;;;;-?mdd'td; Jc{G&ditilc $rti ia
ql srma dc 20OO0lei,
"rG"# "nrrul*'con$l6
*IJ-G eoSoo ttrcru do 'fo 00olci-
Ll- Dinanutrt eriorr togorhto picdctc"tctt*lite D€tcrmirlt(i
impozitdP€P(dt dedata.

€otncrdailta Fnwi!ffi |?ttiud rotabrt ?90000lei {ttl catecate. citrade afacslt

3. O socictEte hi din. to-mo tei
;;-i;Al-ooo td. dreud rcuc daras s"r dE 6qr-0d'
qrr$l atrai' 3o'oo4) bi t€Fezi'{e dp{uicli cn
;;td i;i;*hrl t ptm mtxi*.aln urui conttoltisctl'
tezuf,lteln utrru
;'on;i!aoJ, ft{ir';i iepraanr-ma;oretoc lnt|r'ior' de Gmetarlt trlizdc d€ un padcrtcr'
;:oliii6;pfu,{5 cor*riaoarea unor servili
iiii^, *t"-lt indeiat $ nu etio rtffctd mctt*r'lo lor' st !' tisterrnit€
imFozitul "ital
peprofit ".t*tg
devirat nrtului.

4. O rod€tsto$crrdett s tri|{! h ttr! |0[d h ddcaqi' 5 sdflitli' tirctrt-cffe 5 zih'

;t""#;;;d;; frldE ao r{}l/rilsdada.dhctrstle ql tr8{ts9ortuf 3|Jfltde 1500l€*']ar
iiiiilJ;'&t"tttlnJ ."t*.t *t* o" s'(xxt bi st so pr€dzea cere eds riwhd
atJiri*rot o,ii un*. glc8tee*e nivdd dreltd€sbrmd€dudSne-

5. un 8o€ntscfionic !flBzfn€c(ifrfn d!'Ghrffi biHtl' rfin*ott€s situa$e:

&Aidurl oouf A ncaprU aouhriU) filOl€':
caberm imil u nqarr ar u 21.000loi:
;ffi-iilffi;ltt;4""F rti ttrtr de t ao tl lncepddrodri.so otxtbi-
i"i ai fml*n nafa, rri rnti dt I al L s"'!ad srql|'100'(m b-
p" I i"ilk" rr4Qtnil & b o b{tc' h d6'3 & 20000-|d!' 2 s{' {u la
n ut "caO"nia o
'rail'ffi;tl'; -dbfr".s
"'6r*t:at [e isx iootroifind plffbet xruEl' ur lrpturuhl tembur$b{
iloitttii.-ra p" r ianuaio r dr*raa un frtpflr|xd{h la tln 8clioosIn t'rr|{ da s 00o|ci'
aoor,a rtinca. zoqoitttp"'-n'r s' |tditlh intGgral-la s€adq'$'i8r
;;H,;-;iGii; dG et6 sl se sta E€zo
fi#&'; pt*t"i" i d). Rtri d€ ttfiiit'{* € Bt\R cdc
deduct|dmde3 ctlotlrt||bf ql {toosdla

Pagini r
I2ca.univ. dr. lulia IIANU
 Impozitul pe Profit

de 560(P0 lei din cafe

6. O societEtecornercialtintegislreaz,tntf-t$ an vstfuii in sums dedlcsr€ ctreluielile
ib& iJi.illi"ti o" i",larea piviziturdor pe*ru catenr s-aaco{dd
inreaigrate sunl:
I'l,i'"iJilii J,l i.tt"l" pr€stae de tc4i loooo lei (e'dst' oonlra'*elncheiab' 3e Jrgt'ficd
n"-o-J,ra", ro, €i ;i Aocumente car€8i *este prodare-lor €fsclivt);
l ar"Lr",or* niicnr" primesi mderial€leconntFlb 259t0Pt!
(fingBstiune,neimputabile-soo lei:
- "ii"ii"ieii cusrocurieite nsiefialeconsiatdelipsg
salsitlor : zile'
ler-P€tttry.g $iindq
- cheltuieli cu indemnizrlisOt d.pu""," 18O d8 13
gcn"-tO"U
Ac Aduicli pintru instit4ils publiceesie
rf,iiii'nilrim: etAlit prntruEist
lei/zil
l-'"-ninuf"r * plata peFonslutuiO3-5OO ld' dh care 50 (X)Ob' este fotxtul de s3ladl gl
diferentacontibutiiafeGniobntutui de salarii:
] ir-"riiiiliiie"[-ttp-**ntend coflttwd;rea bil€tclor de ttdament acordategratuit
s€ladalilor 3@0l6i;
- cheltJiefi ds prottiol2,t0o lei;
- cheltuielitrl FrblirfiNtet1200lei; 4 o0o l€i
- ii.lit"iJi * ifito.x"t pe prffi lN€gidral ln cursulanuluian'
sg se catculezE p€
impoziitrl p{dt ddorst perdruinke$ll

s{'ntdelinu{€d€ AA
7. O socie{ateps EqkrnipgtitoarEde impozitpe profi, 9b cAlei aqiuni 3o%' reelizeazlln crirsul
i""-^rliii'i,Ji"ii rit'pt"ri"fb de 70% iii de BB (ietsoana fizict)
ihii to{elede 5ooo@ bi, din care wnilud reimpozabb de 20 mo
5r'Jffiriii t"""i"t'*i 30 mo lei care
r,i. ii'Joiirt" ltt"-i"i"t totalede 4(F.0ool€i, din carc 'ttltuieh nededudiule
incasaiB de fi€car€ dk te c€i dol
i,Li-l[r-Jii,i i. pt"lit der de sodstNte$ divii'eodcle
aclionari,tineodcor{ ca 60%dh r€ztlid cde rspefilat ecelnoE
'

mlo o societaiecofiercialii intwislrcazt un pld impozabil in $md

L La sfaGitulaflutui -pt"nirr societaea
i"'isii.o6-i* cornabil derq* arrrii'i 2o1o ests de 1gl00o lei'
1a/ l; ;#; r s-r[*it mr ounectpaner*lehflolosk inva*oates ce70qn bi'
'tL) !i##;ilzi h vdoar€ad€ 11000o t' daia de 15
l€i'
;;;;; 16 ir.i.-tio un ochipqrnenttehnobbb-valoa{Ea
;;ffi; )nio;Aip.r*ni unnotogi" ln de 90 tno l€i sl se celcul€ze
impozildPeProfitdat'orat.

(b 100000 |ei t3 sar9ild aMuj N-le€ru| e$e

9, SocietateaAlfedEltte un let€n in \6losre b vabatea
reevahd
lJ.ii,!f [-"ii*t*- rzl'rn tei.Lastlttrihil--ry ry'2 qY{5e
rledetuctibse m slu I..]z'
ld. Care este s.lrB chei'llefii
de 90.OOO

10.Societaiea Ata adrizi$onear,pe 6at'ade 5 madieanul!'l q dlgj-la qt+lde 2ilo000

cdabguld s6le 10 ani -r'rse
entbtea-inton$oneaise
tj. ;;J;;;ttzare'codomt osle[nia6' stei co' abilctt
iiir#i; ,-ti-raJii-t s-*i r*t"0. oo i'ltortiz're a ldilaItui utt4ll in lunaapr!fie
.iiriili f" piltiEo" N+2- mattbN+3'loci'letea nu fob'e$e
"pritic
il;;. ;octfi;-AlL'"tfxte ldibpl b preqll de 5o-0<xt bi sr se cahrieze-atrpttizatea
;;;ffi;;;; p!.5 raoara*nzldg b se diu4ia ta dstavenztri dinprnci
'mli:crr
de\rederqalimpozitultri P€prctfit

Pa8ini 2
Led.univ.dr. IuliarlANU