Questions and answers
Înstrăinarea activelor la preț mai mic decât sinecostul
Întreprinderea înstrăinează activ de capital la preț mai mic decât sinecostul acestuia, căror impozite se va supune? La calcularea impozitului pe venit se va determina mărimea creşterii sau pierderii de capital provenite din vânzare, schimb sau din altă formă de înstrăinare a activelor de capital, care este egală cu diferenţa dintre suma încasată (venitul obţinut) şi baza valorică a acestor active. Suma creşterii de capital în perioada fiscală este egală cu 50% din suma excedentară a creşterii de capital recunoscute peste nivelul oricăror pierderi de capit...
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The date of publishing:
05 March /2018 15:58
Catalogul tematic
Impozitul pe venit | Administrare fiscală | Legislație fiscală | Noutăți fiscale
Tags:
Active | perioada fiscală | Cod fiscal | vanzari | înstrăinare
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