Reflectarea terenurilor ca active de capital  &icirc;n declaraţia cu privire la impozitul pe venit

Frecăuţeanu Alexandru; Diaconu Ana

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2022-11-30 11:42

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631.111:658.152 (1)

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FRECĂUŢEANU, Alexandru, DIACONU, Ana. Reflectarea terenurilor ca active de capital în declaraţia cu privire la impozitul pe venit. In: Contabilitate : Lucrări ştiinţifice, 27 septembrie 2013, Chișinău. Chişinău Republica Moldova: Universitatea Agrară de Stat din Moldova, 2013, Vol.32, pp. 78-80. ISBN 978-9975-64-244-6.

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Contabilitate
Vol.32, 2013

Simpozionul "Agricultura Modernă – Realizări şi Perspective"
Chișinău, Moldova, 27 septembrie 2013

Reflectarea terenurilor ca active de capital în declaraţia cu privire la impozitul pe venit

CZU: 631.111:658.152

Pag. 78-80

Frecăuţeanu Alexandru, Diaconu Ana

Universitatea Agrară de Stat din Moldova

Disponibil în IBN: 27 mai 2020

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Land along with several other accounting elements belong to the so - called capital assets. Losses on disposal of these assets are not recognized as ordinary and necessary expenses, and profits are taxed at a rate of 50%. A relevant example could be the annex 1.2D from the declaration on incometax. But this is a sophisticated architectural example which contains erroneous terms that have to be changed.

Cuvinte-cheie
capital assets, capital gain, capital loss, land, tax policy

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