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In ce categorii inregistram venitul/castigul net anual

07-Mar-2012
1640
In ceea ce priveste venitul net/castigul net anual si inregistrarea in contabilitate, exista mai multe reguli care obliga la inscrierea unor venituri in functie de activitatea desfasurata de persoanele in cauza. Va reamintim, asadar, care sunt acestea:

1. Venituri din activitati independente: activitati comerciale, profesii libere si drepturi de proprietate intelectuala.

a) Activitate desfasurata in mod individual

a.1) in cazul persoanelor care realizeaza venituri din activitati comerciale si/sau din exercitarea unei profesii libere determinate in sistem real. Se completeaza pe baza datelor din evidenta contabila.

rd. 1. Venit brut - se inscrie suma reprezentand veniturile totale in bani si/sau echivalentul in lei al veniturilor in natura incasate in anul de raportare, atat din activitatea de baza, cat si din activitati adiacente.
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rd. 2. Cheltuieli deductibile - se preia suma de la rd. 2.1.
rd. 2.1. Cheltuieli deductibile - se inscrie suma reprezentand cheltuielile efectuate in vederea realizarii venitului, cu conditia sa fie efectuate in interesul direct al activitatii, sa corespunda unor cheltuieli efective, sa fie justificate cu documente si sa fie cuprinse in cheltuielile exercitiului financiar al anului in cursul caruia au fost platite.
rd. 3. Venit net - se inscrie suma reprezentand diferenta dintre venitul brut si cheltuielile aferente deductibile, daca venitul brut este mai mare decat cheltuielile deductibile, respectiv se scade rd. 2 din rd. 1.
rd. 3.1. Venit net aferent activitatilor cu regim de r etinere la sursa - se inscrie partea din venitul net aferent activitatilor independente pentru care platile anticipate s-au realizat prin stopaj la sursa.
rd. 5. Pierdere fiscala/Pierdere neta anuala - se inscrie suma reprezentand diferenta dintre cheltuielile deductibile si venitul brut, daca venitul brut este mai mic decat cheltuielile deductibile, respectiv se scade rd. 1 din rd. 2.

Destinatia sumei reprezentand 2% din impozitul datorat pe venitul net anual impozabil/castigul net anual

Se completeaza de catre contribuabilii care opteaza pentru virarea unei sume reprezentand pana la 2% din impozitul datorat pe venitul net anual impozabil pentru sustinerea entitatilor non-profit care se infiinteaza si functioneaza in conditiile legii sau a unitatilor de cult. Contribuabilii care isi exprima aceasta optiune pot solicita directionarea acestei sume catre o singura entitate non -profit sau unitate de cult.

Suma - se completeaza cu suma solicitata de contribuabil a fi virata in contul entitatii nonprofit/unitatii de cult. in situatia in care contribuabilul nu cunoaste suma care poate fi virata, nu va completa rubrica "Suma", caz in care organul fiscal va calcula si va vira suma admisa, conform legii.

Denumire entitate nonprofit/unitate de cult - se inscrie de catre contribuabil denumirea completa a entitatii nonprofit/unitatii de cult. Cod de identificare fiscala al entitatii nonprofit/unitatii de cult - se inscrie de catre contribuabil codul de identificare fiscala al entitatii non -profit/unitatii de cult pentru care se solicita virarea sumei. Cont bancar (IBAN) - se completeaza codul IBAN al contului bancar al entitatii non-profit/unitatii de cult.

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