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Культура Документы
Rate of exchange
ROL 1 EUR =39000 lei
A1 Exploitation Revenues:
A2 Services&transport income 704 135,814.94 3.31
Income from renting 50,632.85
Income from deliveries 14,879,845.44
A3 Fix assets not yet fulfil 722 4,012.74 0.10
A4 Other income from exploatation 758 40,132.24 0.98
A5 From provisions 781 0.00
A6 Subsidy 741.01 0.00
A7 other 0.00
A8 Total revenues(A2+…+A7) 15,110,438 368.55
A9 raw materials 601 0.00
A10 expendable materials 602: 246,528.90 6.01
A11 auxiliary materials 602.1 0.00
A12 gasoline 602.2 127,745.83 3.12
A13 packing materials 602.3 0.00
A14 spare parts 602.4 29,497.87 0.72
A15 other: toner, papers, stationary, output materials etc. 602.8 89,285.20 2.18
A16 Inventory objects expenses: 603 18,787.20 0.46
A17 Non stock materials expenses 604 29,965.62 0.73
A18 El.power, thermal energy expenses 605 35,994.84 0.88
Expenses related to deliveries 607 11,716,574.96 285.77
A19 Mantaince expence 611 24,812.61 0.61
A20 Rent expenses 612 31,642.56 0.77
A21 Insurance expenses 613 14,280.71 0.35
A22 Expense with studies 614 0.00
Expense with collaborators 4,038.13
A23 Commissions expenses 622 1,196,430.69 29.18
A24 Protocol products expenses 623 12,497.92 0.30
A25 Expenses with transport for materials and persons 624 500,699.23 12.21
A26 Expenses for the employees:(dailly allowance, transport) 625 8,568.14 0.21
A27 Expenses for phones and correspondences 626 18,634.77 0.45
A28 Expenses with banking services 627.1.1 42,584.43 1.04
A30 Expenses for other services rented 628 1,125,495.74 27.45
A31 Expenses with other taxes 635 76,677.86 1.87
A32 Expense with salaries 641 315,364.95 7.69
A33 Expenses with social contributions 645 101,641.65 2.48
Expense with bad clients 16,850.26 0.41
A34 Expense with penalties, lost of interest 658 236,938.45 5.78
A35 Expenses with depreciations 681 366,824.75 8.95
A36 Expensese with profit income 0.00
A37 Total expenses(A10+A11+A17+...+A36) 16,141,834 393.70
A38 Exploitation Profit(A8-A37) -1,031,396 -25.16
A39 Financial revenues 767,766,765 129,075 3.15
A40 Financial expenses 665,666 467,534 11.40
A41 Financial Profit(A39-A40) -338,459 -8.26
A42 TOTAL PROFIT (A38+A41) -1,369,855 -33.41
A43 Other non taxable revenues 0 0.00
A44 Non Deductible Expense: 0.00
A45 Penalties, lost of interest 658.1 180,870 4.41
A46 Protocol Expense 623 7,677 0.19
Sponsorship Expense 1,416 0.03
Expense related to bad clients 654 16,850 0.41
A57 Expenses for the employees:(dailly allowance, transport) 625.2 367 0.01
Expense for sold assets 30,248 0.74
A63 Expenses with income tax 691 0.00
A64 Total non deductible (A45+A46+A47) 237,428 5.79
A65 Expenses related to fluctuating stocks 0.00
A63 Loss carried forward - previous year ROL 0.00 0.00
A64 Profit(Loss) current year (A42-A43+A62+A63+A64) -1,132,427 -27.62
A65 Income tax (16%*A65) 0.00
A66 Income tax to be returned 0.00
A67 Income tax paid 0.00
A68 Income tax compensated with VAT
A69 Income to be paid for third quarter
Nota
Cheltuieli de protocol
profit impozabil -cheltuieli de protocol
Deductibilitate limitata 2% din profit impozabil
Cheltuieli de protocol nedeductibile
Income tax for third quarter
calcul. as at 30.09.2005
EUR
Rate of exchange
ROL 1 EUR =39000 lei
A1 Exploitation Revenues:
A2 Services&transport income 704 130,667 3.19
Income from renting 142,302
Income from deliveries 32,808,029
A3 Fix assets not yet fulfil 722 4,013 0.10
A4 Other income from exploatation 711 66,023 1.61
A5 From provisions 781 0.00
A6 Subsidy 741.01 0.00
A7 other 0.00
A8 Total revenues(A2+…+A7) 33,151,034 808.56
A9 raw materials 601 0.00
A10 expendable materials 602: 430,857 10.51
A11 auxiliary materials 602.1 0.00
A12 gasoline 602.2 235,145 5.74
A13 packing materials 602.3 0.00
A14 spare parts 602.4 37,009 0.90
A15 other: toner, papers, stationary, output materials etc. 602.8 158,703 3.87
A16 Inventory objects expenses: 603 28,910 0.71
A17 Non stock materials expenses 604 75,262 1.84
A18 El.power, thermal energy expenses 605 50,555 1.23
Expenses related to deliveries 607 26,346,052 642.59
A19 Mantaince expence 611 61,871 1.51
A20 Rent expenses 612 45,280 1.10
A21 Insurance expenses 613 36,394 0.89
A22 Expense with studies 614 0.00
Expense with collaborators 4,974
A23 Commissions expenses 622 2,025,157 49.39
A24 Protocol products expenses 623 21,078 0.51
A25 Expenses with transport for materials and persons 624 1,049,091 25.59
A26 Expenses for the employees:(dailly allowance, transport) 625 17,923 0.44
A27 Expenses for phones and correspondences 626 32,574 0.79
A28 Expenses with banking services 627.1.1 64,274 1.57
A30 Expenses for other services rented 628 2,418,919 59.00
A31 Expenses with other taxes 635 98,361 2.40
A32 Expense with salaries 641 454,925 11.10
A33 Expenses with social contributions 645 149,131 3.64
Expense with bad clients 69,205 1.69
A34 Expense with penalties, lost of interest 658 249,059 6.07
A35 Expenses with depreciations 681 774,628 18.89
A36 Expensese with profit income 0.00
A37 Total expenses(A10+A11+A17+...+A36) 34,504,480 841.57
A38 Exploitation Profit(A8-A37) -1,353,446 -33.01
A39 Financial revenues 767,766,765 263,185 6.42
A40 Financial expenses 665,666 1,727,457 42.13
A41 Financial Profit(A39-A40) -1,464,272 -35.71
A42 TOTAL PROFIT (A38+A41) -2,817,718 -68.72
A43 Other non taxable revenues 0 0.00
A44 Non Deductible Expense: 0.00
A45 Penalties, lost of interest 658.1 182,732 4.46
A46 Protocol Expense 623.1 15,419 0.38
Sponsorship Expense 623.2 1,416 0.03
Expense related to bad clients 654 69,205 1.69
A57 Expenses for the employees:(dailly allowance, transport) 625.2 1,132 0.03
Expense for sold assets 30,248 0.74
A63 Expenses with income tax 691 0.00
A64 Total non deductible (A45+A46+A47) 300,152 7.32
A65 Expenses related to fluctuating stocks 0.00
A63 Loss carried forward - previous year ROL 0.00 0.00
A64 Profit(Loss) current year (A42-A43+A62+A63+A64) -2,517,566 -61.40
A65 Income tax (16%*A65) -402,811 -9.82
A66 Income tax to be returned -105,687.60 -2.58
A67 Income tax paid 175,436.66 4.50
A68 Income tax compensated with VAT 82,232
A69 Income to be paid for third quarter -601,703
Nota
Cheltuieli de protocol 2,258,312
profit impozabil -cheltuieli de protocol
Deductibilitate limitata 2% din profit impozabil 45,166
Cheltuieli de protocol nedeductibile 3,048
Income tax for third quarter
calcul. as at 30.12.2005
DETALII PRIVIND CALCULUL IMPOZITULUI LA 31/12/2006
SEVERIN
VENITURI DIN EXPLOATARE:
VENITURI DIN VANZAREA PRODUSELOR (Cont 701) 1,857,266,395
VENITURI DIN LUCRARI EXCUTATE SI SERVICII PRESTATE (Cont 704) 28,617,264
VENITURI DIN VANZAREA MARFURILOR ( Cont 707) 58,040,008,980
VARIATIA STOCURILOR ( Cont 711)
ALTE VENITURI DIN EXPLOATARE ( Cont 758) 3,122,083,680
TOTAL VENITURI DIN EXPLOATARE 63,047,976,319
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VENITURI NEIMPOZABILE
CHELTUIELI NEDEDUCTIBILE:
ANEXA
CHELT.DE PROTOCOL
BAZA DE CALCUL PENTRU DE CHELT.DE PROTOCOL LIMITATA #VALUE!
Deductibilitate limitata 2% din profit impozabil #VALUE!
Cheltuieli de protocol nedeductibile
CHELTUIELI DE SPONSORIZARE
BAZA DE CALCUL PENTRU DE CHELT.DE SPONSORIZARE,0. 3% din CA
20% DIN IMPOZITUL PE PROFIT
4&[File]