Questions and answers
Cu privire la obiectul impunerii în cazul comercializării mărfurilor prin contractul de comision
Reamintim că, obiect al impunerii pentru agenţii economici – subiecţi ai sectorului întreprinderilor mici şi mijlocii este venitul din activitatea operaţională obţinut în perioada fiscală de declarare, în conformitate cu prevederile art. 542 din Codul fiscal. Totodată, venitul reprezintă fluxul global de avantaje economice în cursul perioadei de gestiune, rezultat în procesul activităţii ordinare a întreprinderii sub formă de majorare a activelor sau diminuare a datoriilor care conduc la creşterea capitalului propriu, cu excepţia sporurilor de la contribuţiile proprietari...
Monitorul fiscal FISC.md Nr.15 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
11 September /2013 12:54
Domeniu:
Impozitul pe venit | Persoană juridică
Tags:
marfuri | contractul de comision
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