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Inițierea activității de întreprinzător. Regimul fiscal privind impozitul pe venit aplicabil întreprinderilor nou create – unele aspecte
Potrivit art. 5 pct. 16) din Codul fiscal, activitate de întreprinzător, afacere (business) este orice activitate conform legislaţiei, cu excepţia muncii efectuate în baza contractului (acordului) de muncă, desfăşurată de către o persoană, având drept scop obţinerea venitului sau în urma desfăşurării căreia, indiferent de scopul activităţii, se obţine venit. Activitatea de întreprinzător este reglementată de Legea nr. 845/1992 cu privire la antreprenoriat și întreprinderi, care stabileşte agenţii ...
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Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
28 September /2023 08:01
Domeniu:
Impozitul pe venit
Tags:
regim fiscal | intreprinderi noi | nou-înregistrat | Impozitul pe venit
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