Questions and answers
Cum urmează a se determina creşterea sau pierderea de capital în cazul înstrăinării printr-o singură operaţie a două sau mai multor bunuri?
Bunurile, care sunt stabilite drept active de capital, sunt enumerate în alin. (2) art. 37 din Codul fiscal. Conform art. 37 alin. (5) din Codul fiscal, mărimea creşterii de capital, provenită din vînzare, schimb sau din altă formă de înstrăinare (scoatere din uz) a activelor de capital, este egală cu excedentul sumei încasate în raport cu baza valorică a acestor active. Baza valorică a activului de capital se determină în conformitate cu prevederile Codului fiscal şi a Regulamentului cu privire la determinarea obligaţiilor fiscale aferente impozitu...
Monitorul fiscal FISC.md Nr.16 2013
Instituții:
Serviciul Fiscal de Stat
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The date of publishing:
07 November /2013 13:52
Domeniu:
Impozitul pe venit | Creşterea de capital
Tags:
active de capital | creşterea de capital
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