The agricultural sector
Subvenții pentru procurarea tehnicii agricole: impozitarea și calcularea amortizării
Entitatea „X” a procurat un tractor al cărui cost de intrare, determinat în evidența contabilă, este de 680 000 lei. Ulterior, aceasta a primit o subvenție post-investițională pentru procurarea tehnicii agricole din sursele financiare ale Fondului național de dezvoltare a agriculturii și mediului rural în mărime de 204 000 lei. În acest caz, amortizarea în scopuri fiscale pentru tractorul respectiv urmează a fi calculată de la costul de intrare integral (680 000 lei) sau acesta urmează a ...
Monitorul fiscal FISC.md nr.2 (79) 2023
Instituții:
Publicaţia periodică "Monitorul Fiscal FISC.MD"
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The date of publishing:
13 February /2023 08:01
Domeniu:
Amortizarea
Tags:
amortizare | tehnica agricola | subventie
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