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REDUCERE DE PRETURI LA PRODUSE DE CALITATE

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MARȚI, 12 SEPTEMBRIE 2023


REDUCERILE DE PREȚ OBSERVATE



 

6.1. Reduceri de preț


REDUCERI DE PREȚ


Reducerile de preț observate sunt: discount, prag de rentabilitate, reducere,
reducere de lichidare.


Reducerea reprezintă reducerea aplicată în mod excepțional prețului de vânzare
convenit anterior între furnizor și client. Reducerea acoperă în general anumite
defecte de calitate ale bunurilor vândute, ținând cont de clauzele stabilite în
contract.


Amestecă este o reducere de preț care se aplică în mod excepțional, ținând cont
de volumul vânzărilor sau de importanța cumpărătorului. Extragerea reprezintă în
general un procent aplicat prețului de vânzare. Acest procent este stabilit în
ofertă sau rezultă dintr-o negociere între părți.


Reducerea reprezintă o reducere de preț calculată la toate tranzacțiile
efectuate cu același cumpărător într-o anumită perioadă.


Reducerea de numerar este un bonus pe care furnizorul îl acordă clientului
pentru plata anticipată a unei sume datorate. În acest caz, furnizorul
înregistrează cheltuielile, iar cumpărătorul înregistrează venituri. Ordinea în
care se aplică aceste reduceri de preț este următoarea: bonus, retragere,
rambursare și rambursare. Reducerea se calculează în cascadă. Procentul sau
valoarea absolută a fiecărei categorii de reduceri se aplică sumei rămase.


Exemplu:


Valoarea brută a unei facturi pentru vânzarea de mărfuri este de 15 milioane de
reale.

Reducerea pentru defecte de calitate este de 500.000 lei.


Reducerea (1) pentru vânzări de peste 1.000.000 de euro este de 5%.

Pragul de rentabilitate (2) al poziției preferate a cumpărătorului este de 10%.


Versiunea online a Cartei Verzi de Contabilitate 2023

Versiunea online a Cartei Verzi de Contabilitate 2023


Vezi detalii AICI

Examen de consilier fiscal 2023

Examen de consilier fiscal 2023


Vezi detalii AICI

Ghid SAF-T pentru corectarea rapoartelor

Ghid SAF-T pentru corectarea rapoartelor


Vezi detalii AICI


Reducerea de decontare pentru plata anticipată a scadentei este de 3%.

Procentul aplicat este de 19%.

Valoarea brută a activului = 15.000.000



Se reduce în ordinea:


să ramburseze 500.000


14.500.000


remiză (1)


14.500.000 x 5% 725.000


13.775.000


remiză (2)


13.775.000 x 10% 1.377.500


12.397.500


� reducere de lichidare


12.397.500 x 3% 371.925


12.025.575

-adăugat T.V.A.


12.025.575 x 19% 2.284.859


14.310.434


Valoarea de 14.310.434 lei reprezintă obligația de plată rămasă după aplicarea
reducerilor de preț de către furnizor.


PRUDENT!


Pentru ca aceste cheltuieli să fie deductibile, este important ca reducerile de
preț să nu contravină prevederilor Legii concurenței nr. 2. 21/1996, cu
modificările și completările ulterioare.


9. Cheltuieli determinate de diferențe nefavorabile de valoare a acțiunilor
persoanelor juridice investiții, precum și de diferențe nefavorabile de valoare
a valorilor mobiliare emise la timp, cu excepția celor determinate de transferul
transferul acestora;


10. Cheltuieli efectuate de întreprinderile agricole, stabilite în condițiile
legii, pentru dreptul de folosință a terenurilor agricole puse la dispoziție de
parteneri, precum și participarea la distribuirea producției obținute prin
folosirea acesteia, prevăzute în contracte. a unei companii sau asociații;


În practică, apar două situații:


� dreptul de folosință a terenului se evaluează și se înregistrează în capitalul
social, sub formă de acțiuni;


� se stabilește un arendare sau o taxă pentru dreptul de folosință a terenului.


În primul caz, asociații societății agricole primesc dividende proporționale cu
acțiunile


rețeaua socială înregistrată. Pentru dividendele primite, aceștia sunt plătitori
de dividende.


În al doilea caz, nu se plătește nicio taxă pe chiria sau taxele colectate.


Afacerea agricolă se înregistrează ca o cheltuială de exploatare cu redevențe
(închiriere), plătită în numerar sau în natură.


Dacă aceste cheltuieli sunt mai mari decat cele prevăzute în contract,
diferențele suplimentare notate nu sunt deductibile.


11) Cheltuieli de management, consultanță, asistență sau alte cheltuieli, a
căror necesitate nu poate fi justificată pentru desfășurarea activității sale și
pentru care nu au fost încheiate contracte.


IMPORTANT:


În baza acestor prevederi, este necesar ca serviciile sa fie efectiv prestate și
executate pe baza unui contract scris care sa contina respectiv date despre
furnizori, condițiile de execuție, indicarea serviciilor prestate precum și
taxele facturate. total. Valoarea contractului și cheltuielile de această natură
trebuie să fie repartizate pe toată durata contractului sau pe durata realizării
obiectului contractului. Verificarea necesității prestării serviciului se
realizează prin analiza documentelor justificative care atestă efectuarea
serviciilor, precum: procese verbale de construcție, procese verbale de
recepție, rapoarte de construcție, studii de fezabilitate, studii de piață sau
orice alt material justificativ.


Cheltuieli cu contribuțiile plătite peste limitele stabilite sau reglementate de
legile de reglementare.


Cheltuieli cu prime de asigurare plătite de angajator, în numele salariatului,
care nu sunt incluse în veniturile realizate;


14) Alte salarii și/sau cheltuieli similare, care nu sunt supuse impozitului pe
lucrători, fără a aduce atingere excepțiilor expres prevăzute pentru persoana
fizică;


15) Cheltuieli cu primele de asigurare care nu privesc bunurile societății,
precum și cele care nu sunt inerente activității, cu exceptia activelor care
reprezinta garantii bancare pentru creditele primite sau utilizate în cadrul
contractelor de închiriere;


16) Cheltuieli de sponsorizare și/sau mecenat efectuate în conformitate cu Legea
nr. 32/1994 privind sponsorizarea, cu modificările și completările ulterioare.


Sponsorizarea este actul juridic prin care două persoane convin asupra
transferului dreptului de proprietate asupra bunurilor materiale sau a
mijloacelor financiare, de către o persoană fizică sau juridică numită SPONSOR,
pentru a sprijini activități nonprofit desfășurate de cealaltă parte, denumită
SPONSOR. BENEFICIAR de sponsorizare.


NOUTĂȚI din Reglementările contabile



Ce cheltuieli sunt deductibile? Și ce cheltuieli NU sunt deductibile?



Vă rugăm să rețineți: se aplică noi reguli fiscale! Este bine să le cunoști și
să le integrezi rapid în afacerea ta, mai ales când vine vorba de
deductibilitatea cheltuielilor, o sursă utilă de recuperare a banilor pentru
bugetul tău, și mai ales acum, în plină criză economică!


De evitat acum:


-> erori în evidențele fiscale

-> multe salate

-> sanctiuni sau calcule in detrimentul buzunarului dumneavoastra din cauza
necunoasterii noilor cerinte legislative privind deductibilitatea cheltuielilor.



la septembrie 12, 2023
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