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  • Как определяется прирост или потери капитала при отчуждении двух или более активов посредством одной операции?
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Questions and answers

iconКак определяется прирост или потери капитала при отчуждении двух или более активов посредством одной операции?

Активы, которые считаются капитальными, перечислены в ч. (2) ст. 37 НК. В соответствии с положениями ч. (5) ст. 37 НК, величина прироста капитала от продажи, обмена капитальных активов или отчуждения (выбытия) их другим способом равна превышению полученной суммы над стоимостным базисом данных активов.

Iulia Cernicova

Iulia Cernicova

Monitorul fiscal FISC.md Nr.16 2013

Institutions:

Serviciul Fiscal de Stat

„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
Orice preluare a conținutului se face doar cu indicarea SURSEI și cu LINK ACTIV către pagina articolului”.

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The date of publishing:

07 November /2013 13:54

Catalogul tematic

Creşterea de capital | Impozitul pe venit

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прирост капитала | подоходный налог | физические лица

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