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Portalul tau de contabilitate
...despre: Codul Fiscal 2013 actualizat zilnic,
Contabilitate primara,
Monografie Contabila,
Plan de conturi,
Legea Contabilitatii actualizata,
provizioane,
Bilant Contabil,
TVA,
Declaratie 010,
Inregistrari contabile,
Mijloace Fixe,
achizitii intracomunitare,
Impozitul pe profit.
Intrebare:
Conform noilor modificari legislative, in cazul meselor de protocol, se poate deduce TVA daca se demonstreaza faptul ca mesele de protocol sunt efectuate in scopul activitatii economice? Ce documente ar putea sa demonstreze efectuarea mesei de protocol in scopul activitatii economice?
citeste raspunsul aici
| Pentru calculul detaliat apasati aici |
Contabilitate Procente la Fondul de boli profesionale si accidenteIntrebare:
Care sunt procentele la fondul de boli profesionale si accidente pe care trebuie sa le plateasca firma? Codul CAEN al firmei noastre este 1513.
Raspuns: (dat in februarie 2005)
Conform H.G 2269 din 09.12.2004 privind aprobarea Normelor metodologice de calcul a contributiei de asigurare pentru accidente de munca si boli profesionale, anexa 4, procentul la fondul de accidente si boli profesionale corespunzator codului CAEN nr.1513 este de 1,145%.
Va atasam alaturat Anexa 4 din hotararea sus mentionata reprezentand TARIFUL DE RISC pe sectoare de activitate ale economiei nationale, pentru anul 2005:
______________________________________________________________________________
|Nr. | Sector de activitate |Diviziune|Clasa |Tarif |
|crt.| | CAEN |de risc|de risc|
| | | | |(% FS*)|
|____|_______________________________________________|_________|_______|_______|
| 1 | Agricultura, vanatoare si servicii anexe | 01 | 3,50 | 0,961 |
|____|_______________________________________________|_________|_______|_______|
| 2 | Silvicultura, exploatare forestiera s.a. | 02 | 4,25 | 1,099 |
|____|_______________________________________________|_________|_______|_______|
| 3 | Pescuit, piscicultura si servicii anexe | 05 | 2,25 | 0,730 |
|____|_______________________________________________|_________|_______|_______|
| 4 | Extractia si prepararea carbunelui | 10 | 14,75 | 3,033 |
|____|_______________________________________________|_________|_______|_______|
| 5 | Extractie hidrocarburi si serv. anexe | 11 | 7,25 | 1,651 |
|____|_______________________________________________|_________|_______|_______|
| 6 | Extractie - preparare minereuri radioactive | 12 | 11,00 | 2,342 |
|____|_______________________________________________|_________|_______|_______|
| 7 | Extractie - preparare minereuri metalifere | 13 | 13,00 | 2,711 |
|____|_______________________________________________|_________|_______|_______|
| 8 | Alte activitati extractive | 14 | 9,50 | 2,066 |
|____|_______________________________________________|_________|_______|_______|
| 9 | Industria alimentara si a bauturilor | 15 | 4,50 | 1,145 |
|____|_______________________________________________|_________|_______|_______|
| 10 | Fabricarea produselor din tutun | 16 | 5,50 | 1,329 |
|____|_______________________________________________|_________|_______|_______|
| 11 | Fabricarea produselor textile | 17 | 5,75 | 1,375 |
|____|_______________________________________________|_________|_______|_______|
| 12 | Fabricarea articolelor de imbracaminte s.a. | 18 | 3,00 | 0,868 |
|____|_______________________________________________|_________|_______|_______|
| 13 | Industria pielariei si a produselor din piele | 19 | 3,25 | 0,914 |
|____|_______________________________________________|_________|_______|_______|
| 14 | Fabricarea lemnului si a produselor din lemn | 20 | 7,00 | 1,605 |
|____|_______________________________________________|_________|_______|_______|
| 15 | Industria celulozei, hartiei s.a. | 21 | 7,75 | 1,743 |
|____|_______________________________________________|_________|_______|_______|
| 16 | Editare si tiparire publicatii | 22 | 4,00 | 1,053 |
|____|_______________________________________________|_________|_______|_______|
| 17 | Ind. de prel. a titeiului, cocsific. carbun. | | | |
| | s.a. | 23 | 6,50 | 1,513 |
|____|_______________________________________________|_________|_______|_______|
| 18 | Industria chimica si a fibrelor sintetice | 24 | 9,00 | 1.974 |
|____|_______________________________________________|_________|_______|_______|
| 19 | Fabric. produs. din cauciuc si mase plastice | 25 | 4,25 | 1,099 |
|____|_______________________________________________|_________|_______|_______|
| 20 | Fabric. altor produse din min. nemetalifere | 26 | 8,50 | 1,882 |
|____|_______________________________________________|_________|_______|_______|
| 21 | Industria metalurgica | 27 | 12,75 | 2,664 |
|____|_______________________________________________|_________|_______|_______|
| 22 | Ind. constr. metalice si a produselor din | | | |
| | metal | 28 | 7,50 | 1,697 |
|____|_______________________________________________|_________|_______|_______|
| 23 | Industria de masini si echipamente | 29 | 9,75 | 2,112 |
|____|_______________________________________________|_________|_______|_______|
| 24 | Industria de mijloace ale tehnicii de calcul | | | |
| | s.a. | 30 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 25 | Industria de masini si aparate electrice | 31 | 5,25 | 1,283 |
|____|_______________________________________________|_________|_______|_______|
| 26 | Ind. de echipam. pt. radio, tv, | | | |
| | telecomunicatii | 32 | 2,50 | 0,776 |
|____|_______________________________________________|_________|_______|_______|
| 27 | Ind. de aparate si instrumente medicale etc. | 33 | 3,00 | 0,868 |
|____|_______________________________________________|_________|_______|_______|
| 28 | Industria mijloacelor de transport rutier | 34 | 8,25 | 1,836 |
|____|_______________________________________________|_________|_______|_______|
| 29 | Industria altor mijloace de transport | 35 | 8,00 | 1,789 |
|____|_______________________________________________|_________|_______|_______|
| 30 | Productia de mobila si alte activitati | 36 | 5,75 | 1,375 |
|____|_______________________________________________|_________|_______|_______|
| 31 | Recuperarea deseurilor etc. | 37 | 7,50 | 1,697 |
|____|_______________________________________________|_________|_______|_______|
| 32 | Prod. si furniz. energiei electrice, termice | | | |
| | s.a. | 40 | 7,00 | 1,605 |
|____|_______________________________________________|_________|_______|_______|
| 33 | Captarea, tratarea si distribuirea apei | 41 | 4,75 | 1,191 |
|____|_______________________________________________|_________|_______|_______|
| 34 | Constructii | 45 | 5,50 | 1,329 |
|____|_______________________________________________|_________|_______|_______|
| 35 | Vanzarea, intretinerea si reparare auto etc. | 50 | 3,00 | 0,868 |
|____|_______________________________________________|_________|_______|_______|
| 36 | Comertul cu ridicata s.a. | 51 | 2,50 | 0,776 |
|____|_______________________________________________|_________|_______|_______|
| 37 | Comertul cu amanuntul s.a. | 52 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 38 | Hoteluri si restaurante | 55 | 1,75 | 0,638 |
|____|_______________________________________________|_________|_______|_______|
| 39 | Transporturi terestre si prin conducte | 60 | 4,50 | 1,145 |
|____|_______________________________________________|_________|_______|_______|
| 40 | Transportul pe ape | 61 | 4,75 | 1,191 |
|____|_______________________________________________|_________|_______|_______|
| 41 | Transporturi aeriene | 62 | 6,00 | 1,421 |
|____|_______________________________________________|_________|_______|_______|
| 42 | Activitati auxiliare de transport s.a. | 63 | 9,00 | 1,974 |
|____|_______________________________________________|_________|_______|_______|
| 43 | Posta si telecomunicatii | 64 | 2,50 | 0,776 |
|____|_______________________________________________|_________|_______|_______|
| 44 | Intermedieri financiare | 65 | 1,50 | 0,592 |
|____|_______________________________________________|_________|_______|_______|
| 45 | Activitati de asigurari s.a. | 66 | 1,00 | 0,500 |
|____|_______________________________________________|_________|_______|_______|
| 46 | Activitati auxiliare intermedierilor | | | |
| | financiare | 67 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 47 | Tranzactii imobiliare | 70 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 48 | Inchirieri masini, echipamente s.a. | 71 | 1,75 | 0,638 |
|____|_______________________________________________|_________|_______|_______|
| 49 | Informatica si activ. conexe | 72 | 1,25 | 0,546 |
|____|_______________________________________________|_________|_______|_______|
| 50 | Cercetare, dezvoltare | 73 | 5,75 | 1,375 |
|____|_______________________________________________|_________|_______|_______|
| 51 | Alte activitati prestate intreprinderilor | 74 | 3,75 | 1,007 |
|____|_______________________________________________|_________|_______|_______|
| 52 | Administratie publica si aparare s.a. | 75 | 1,00 | 0,500 |
|____|_______________________________________________|_________|_______|_______|
| 53 | Invatamant | 80 | 1,00 | 0,500 |
|____|_______________________________________________|_________|_______|_______|
| 54 | Sanatate si asistenta sociala | 85 | 1,00 | 0,500 |
|____|_______________________________________________|_________|_______|_______|
| 55 | Eliminare deseuri si ape uzate s.a. | 90 | 5,00 | 1,237 |
|____|_______________________________________________|_________|_______|_______|
| 56 | Activitati asociative diverse | 91 | 3,25 | 0,914 |
|____|_______________________________________________|_________|_______|_______|
| 57 | Activitati recreative, culturale si sportive | 92 | 5,75 | 1,375 |
|____|_______________________________________________|_________|_______|_______|
| 58 | Alte activitati de servicii personale | 93 | 1,75 | 0,638 |
|____|_______________________________________________|_________|_______|_______|
* FS - fondul brut de salarii realizat
45000 de contabili citesc zilnic stirile si modificarile legislative din domeniul CONTABILITATII. Aboneaza-te GRATUIT si vei primi CADOU raportul special "Noul Cod fiscal valabil de la 1 februarie 2013. Toate modificarile incluse" .
