tag:blogger.com,1999:blog-41554420770631968872024-02-06T21:41:58.473-08:00VREAU SA AUD„Este suficient un suras al vietii pentru ca totul sa recapete sens.” Constantin NoicaBiancahttp://www.blogger.com/profile/08005469598355188428noreply@blogger.comBlogger2125tag:blogger.com,1999:blog-4155442077063196887.post-10045367240473140002015-07-13T03:04:00.004-07:002015-07-13T03:06:21.875-07:00Cateva curiozitati cu privire la auz<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background: white; font-size: 12pt; line-height: 115%;">Cand o persoana moare, vazul este primul simt care dispare, iar auzul
ultimul.</span><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background: white; font-size: 12pt; line-height: 115%;">Dupa o masa copioasa, auzul tau
scade</span>.<o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background: white; font-size: 12pt; line-height: 115%;">In ureche exista pana la 4.000 de
glande generatoare de ceara.</span><span style="background: white; font-size: 12pt; line-height: 115%;"><o:p></o:p></span></span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background: white; font-size: 12pt; line-height: 115%;">Urechile pot distinge pana la
300.000 de tonalitati.</span><o:p></o:p></span></div>
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<br /></div>
<div style="background: white; line-height: 115%; margin-bottom: .0001pt; margin: 0cm; text-align: justify;">
<span style="font-family: Arial, Helvetica, sans-serif;"><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;">Auzul începe să se
deteriorareze imediat după naştere.</span><br style="text-align: start;" />
<br style="text-align: start;" />
<span style="text-align: start;">Studii efectuate la Universitatea Yale au
demonstrat că fumătorii dependenţi percep mai greu sunetele comparativ cu
persoanele care nu fumează.</span> De data aceasta, problema nu se află la
nivelul urechii, ci la nivel cerebral, acolo unde ar trebui să se interpreteze
impulsurile nervoase transmise de ureche.<span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"> </span><span style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial;"><br />
<br style="text-align: start;" />
</span><span style="text-align: start;">Pisicile aud sunete de 4 ori mai bine decat
oamenii si in gama ultrasonica pe care noi nu o putem auzi.<o:p></o:p></span></span></div>
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<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;"><br />
<span style="background: white;">Suprafaţa timpanului este de aproximativ 5,5 mm<sup>2</sup>.</span><o:p></o:p></span></span></div>
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<br /></div>
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<span style="font-size: 12pt; line-height: 115%;"><span style="font-family: Arial, Helvetica, sans-serif;">Canalul auditiv extern are o lungime de
1,5 cm, iar melcul osos are 3 cm lungime.<o:p></o:p></span></span></div>
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<br /></div>
<span style="background: white; font-size: 12pt; line-height: 107%;"><span style="font-family: Arial, Helvetica, sans-serif;">Pentru învăţarea limbajului, un copil trebuie să aibă
funcţional şi aparatul auditiv. Un copil surd din naştere va rămâne mut,
nefiind capabil să înveţe limbajul. De asemenea, dacă un copil mai mic de 5 ani
îşi pierde auzul, el va pierde şi limbajul articulat.</span></span><span style="box-sizing: border-box;"></span></div>
Biancahttp://www.blogger.com/profile/08005469598355188428noreply@blogger.com0tag:blogger.com,1999:blog-4155442077063196887.post-87888522780676700682015-07-10T03:41:00.000-07:002015-07-10T03:50:09.507-07:00SPONSORIZARE – MIC GHID FISCAL SI CONTABIL<div align="center" class="Style5" style="line-height: 150%; mso-pagination: widow-orphan; text-align: center;">
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Companiile
(contribuabili persoane juridice platitoare de impozit pe profit) au
posibilitatea de a directiona / acorda <b>fara
costuri suplimentare</b> fonduri/bunuri/servicii prin actiuni de sponsorizare,
acte de mecenat precum şi pentru burse private. Apeland la o facilitate fiscala
prevazuta la art. 21 (4) lit. p) din Codul Fiscal, fondurile/bunurile
directionate/acordate <b>nu reprezinta o
cheltuiala suplimentara pentru companie</b>. Cheltuielile de sponsorizare
şi/sau actele de mecenat precum şi pentru acordarea de burse private (fonduri
financiare, bunuri sau servicii) <b>se scad
din impozitul pe profit datorat si achitat la stat</b>. Cu alte cuvinte,
fondurile suportate pentru astfel de actiuni diminueaza ulterior si direct
sumele ce trebuie achitate statului in contul impozitul pe profit. <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Conditiile cumulative pentru a accesa aceasta
facilitate fiscala sunt:</span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">compania trebuie sa fi platitor de impozit pe profit; <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">actiunile trebuie justificate prin acte juridice
(contracte) incheiate potrivit prevederilor legale; <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">fondurile directionate trebuie sa fie sub cea mai mica
dintre limitele precizate mai jos: <o:p></o:p></span></div>
<div class="Style5" style="line-height: 150%; margin-left: 74.55pt; mso-list: l1 level1 lfo3; mso-pagination: widow-orphan; text-align: justify; text-indent: -17.85pt;">
<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">0.3% din cifra de afaceri; <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">20% din impozitul pe profit datorat. <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Exemplu de calcul – determinarea facilitatii fiscale
maxime: <o:p></o:p></span></b></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Cifra de
afaceri (total venituri) = 300.000 lei <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Cheltuieli
totale = 250.000 lei, din care S lei cheltuieli de sponsorizare / mecenat /
burse <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Profitul
brut impozabil = 300.000 – 250.000 + S = 50.000 + xxx lei <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Impozit pe
profit = (50.000 + SSS) x 16% = 8.000 + S x 16% lei <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Limite maxime ale facilitatii fiscale: <o:p></o:p></span></b></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">1. 3 la mie
din cifra de afaceri = 3/1.000 x 300.000 = 900 lei <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">2. 20% din
impozitul pe profit datorat = 1.600 + 20% x S x 16% = 1.600 + SSS x 3,2% lei <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">In concluzie,
suma de la pct. 1 este cu certitudine mai mica decat suma de la pct. 2, rezulta
ca pentru ca compania sa nu suporte nicio cheltuiala suplimentara, suma maxima
care se poate directiona este 900 lei. <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Regim fiscal si contabil (pe datele din exemplu de calcul):</span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Cifra de
afaceri (total venituri) = 300.000 lei <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Cheltuieli
totale = 250.000 lei, din care 900 lei cheltuieli de sponsorizare/mecenat/burse
<o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Profitul
brut impozabil = 300.000 – 250.000 + 900 = 50.900 lei <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Impozit pe
profit = 50.900 lei x 16% = 8.144 lei <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Limite maxime ale facilitatii fiscale: <o:p></o:p></span></b></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">1. 3 la mie
din cifra de afaceri = 900 lei <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">2. 20% din
impozitul pe profit datorat = 1.628,8 lei <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Regimul fiscal comparat:</span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">1. Compania acorda o sponsorizare de 900 lei</span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">.<o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Cheltuielile
de sponsorizare (900 lei) se scad din impozitul pe profit datorat (8.144 lei),
rezultand un impozit pe profit de achitat de 7.244 lei. Efortul financiar total
este de 8.144 lei = 900 lei + 7.244 lei <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">2. Compania NU acorda o sponsorizare de 900 lei <o:p></o:p></span></b></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Cheltuieli
totale sunt de 249.100 lei, profitul brut impozabil este 50.900 lei = 300.000 –
249.100, astfel rezulta un impozit pe profit de achitat de 8.144 lei = 50.900
lei x 16%. Efortul financiar total este de 8.144 lei. <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">3. Concluzie:</span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Impactul
asupra chetuielilor totale (fiscale si de exploatare) este nul. <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Regimul contabil: <o:p></o:p></span></b></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">I. Actiuni
de sponsorizare/mecenat cu mijloace financiare (bani) <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">acordarea de numerar: 6582
Donatii acordate = 5311 <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">virament bancar: 6582
Donatii acordate = 5121 <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">II. <b>Actiuni de sponsorizare/mecenat sub forma
livrarilor de bunuri</b> <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">mijloace fixe - - descarcarea de gestiune pe baza
avizului de expeditie <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> % = 21xx valoarea de intrare <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> 28xx amortizarea cumulata <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> 6582 valoarea ramasa
neamortizata <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">bunurile materiale de natura stocurilor - - descarcarea
de gestiune pe baza avizului de expeditie <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> 6582 = 30xx, 345x, 371x la
costul de achizitie al stocurilor <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10.0pt; line-height: 150%; mso-bidi-font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: Symbol;">-<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">stornarea a adaosului comercial si TVA-ului, daca
bunurile de natura stocurilor sunt marfuri care sunt evidentiate la pretul cu
amanuntul <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> 371x
= % – in rosu <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> 378x
c/v adaos comercial – in rosu <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> 4428
TVA neexigibila – in rosu <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">IMPORTANT:</span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">1.
Sponsorizarea trebuie sa fie inregistrata in contabilitate in anul pentru care
se face plata impozitului (anul anterior momentului platii efective a
impozitului) <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">2.
Companiile au dreptul sa acorde sponsorizari si peste limitele mentionate mai
sus, dar pentru suma ce depaseste limita indicata se plateste impozit pe
profit. <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">3. Daca se
incadreaza in limitele de mai sus, sponsorizarea/mecenatul nu este considerata
o livrare de bunuri, deci nu se colecteaza TVA aferenta. Daca pentru bunurile
respective s-a exercitat dreptul de deducere a TVA la data achizitiei si nu au
fost respectate cele doua conditii cumulative impuse de lege, livrarea
bunurilor acordate drept sponsorizare este incadrata la operatiuni asimilate
livrarilor de bunuri si suma care depaseste limita legala se considera baza de
impozitare a TVA. <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Potrivit
art. 137 alin. (1) lit. c) din Codul fiscal baza de impozitare a bunurilor
acordate drept sponsorizare peste limita legala este reprezentata de pretul de
cumparare al acelor bunuri. Pentru depasirea cheltuielilor cu sponsorizarea,
compania trebuie sa colecte TVA pe care o include la rubrica de regularizari
din decontul intocmit pentru perioada fiscala in care a depus situatiile
financiare anuale, dar nu mai tarziu de termenul legal de depunere a acestora.
Pentru suma care reprezinta depasirea cheltuielilor cu sponsorizarea se emite
autofactura. <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">4. Sumele
acordate ca donatii NU sunt cheltuieli deductibile fiscal, nu fac obiectul
acestei facilitati. <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Aspecte juridice (definitii):</span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">SPONSORIZAREA</span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;"> – reprezinta actul juridic prin
care doua persoane convin cu privire la transferul dreptului de proprietate
asupra unor bunuri materiale sau mijloace financiare pentru sustinerea unor
activitati fara scop lucrativ desfasurate de catre beneficiarul sponsorizarii. <o:p></o:p></span></div>
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<b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">DONATIA </span></b><span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">– este un contract prin care o
persoana, donator, transmite, de regula in mod gratuit si irevocabil, dreptul
de proprietate asupra unui bun catre o alta persoana, donatar, care il accepta
si nu implica existenta unor beneficii. Donatia este un act gratuit,
unilateral, iar beneficiarul unei donatii are obligatia sa foloseasca bunurile
exclusiv in scopul declarat. Contractul de donatie trebuie autenticat la notar,
sub sancţiunea nulităţii absolute. <o:p></o:p></span></div>
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<span style="font-size: 10.0pt; line-height: 150%; mso-bidi-font-size: 12.0pt;">Contribuabilii
care efectuează sponsorizări şi/sau acte de mecenat, potrivit Legii nr. 32/1994
privind sponsorizarea, cu modificările şi completările ulterioare, şi Legii
bibliotecilor nr. 334/2002, republicată, cu modificările şi completările
ulterioare şi/sau care acordă burse private, pe bază de contract, în condiţiile
Legii nr. 376/2004 privind bursele private, cu modificările ulterioare, scad
din impozitul pe profit datorat sumele aferente, dacă aceste cheltuieli
însumate îndeplinesc cumulativ condiţiile prevăzute de art. 21 alin. (4) lit.
p) din Legea nr. 571/2003 privind Codul fiscal, cu modificările şi completările
ulterioare.</span><span class="FontStyle23"><b><span style="font-family: "Bookman Old Style",serif; font-size: 8.0pt; line-height: 150%; mso-bidi-font-size: 10.0pt;"><o:p></o:p></span></b></span></div>
Biancahttp://www.blogger.com/profile/08005469598355188428noreply@blogger.com0