Questions and answers
Evidenţa subvenţiei în scopuri fiscale
Întreprinderea a procurat mijlocul fix şi a înaintat actele pentru subventionarea procurării. Fiind acordată, subvenţia a acoperit 50% din costul mijlocului fix. În registru de calcul a mijloacelor fixe, în scopuri fiscale, la baza valorică va fi indicată suma totala de intrare a mijlocului fix sau scădem suma subvenției? Potrivit prevederilor art. 26 alin. (2) din Codul fiscal, proprietatea pe care se calculează amortizarea este proprietatea materială reflectată în bilanţul contribuabilului în conformitate cu legislaţia şi folosită în activitatea de întrep...
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The date of publishing:
04 April /2018 15:24
Domeniu:
Administrare fiscală | Noutăți
Tags:
subventie | evidenţa contabilă | evidenta fiscala
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