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Reducerea venitului impozabil la creșterea numărului mediu scriptic al salariaților
Potrivit prevederilor art. 24 alin. (16) din Legea pentru punerea în aplicare a titlurilor I și II din Codul fiscal (CF), la calcularea impozitului pe venit, agenţii economici au dreptul la reducerea venitului impozabil cu o sumă calculată prin înmulţirea salariului mediu lunar pe ţară din anul precedent anului fiscal de gestiune la creşterea numărului mediu al salariaţilor în anul fiscal de gestiune faţă de anul precedent, dar nu mai mare de venitul impozabil. De facilitatea menționată pot beneficia toți agenții economici care întrunesc condițiile specific...
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The date of publishing:
13 February /2019 14:57
Domeniu:
Impozitul pe venit | Administrare fiscală | Dare de seamă fiscală | Legislație fiscală
Tags:
facilitati fiscale | venit impozabil | salariu | angajati | intreprindere
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