Fiscal practice
Regimul fiscal al pierderilor în cazul vânzării mijloacelor fixe la valoarea mai mică decât cea reflectată în evidența contabilă
În cazul în care mijlocul fix este vândut la o valoare mai mică decât valoarea de bilanț al acestuia, în contabilitate se constată pierdere. În scopuri fiscale, determinarea rezultatului din vânzare se efectuează conform prevederilor art. 27 alin. (2) din Codul fiscal. Astfel, mijloacele obţinute de la înstrăinarea mijloacelor fixe, cu excepţia celor obţinute din înstrăinarea autoturismului care a fost inclus în categoria de proprietate cu valoarea stabilită la art. 26 alin. (9) lit. b), se ra...
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The date of publishing:
12 July /2018 08:02
Catalogul tematic
Administrare fiscală
Tags:
practica fiscala | Contabilitate | impozit | mijloace fixe | regim fiscal
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