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Articolul urmator |
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Ultima descărcare din IBN: 2024-04-06 18:39 |
SM ISO690:2012 TIRLEA, Mariana-Rodica, BÎRCA, Iulita. Specificul impozitării microîntreprinderilor. In: Creşterea economică în condiţiile globalizării: : competitivitate, inovativitate, sustenabilitate, Ed. 13, 11-12 octombrie 2018, Chișinău. Chisinau, Moldova: Complexul Editorial INCE, 2018, Ediția 13, Vol.2, pp. 145-151. ISBN 978-9975-3202-9-0. |
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Creşterea economică în condiţiile globalizării Ediția 13, Vol.2, 2018 |
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Conferința "Creşterea economică în condiţiile globalizării" 13, Chișinău, Moldova, 11-12 octombrie 2018 | ||||||
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JEL: P42, H20, H21, H29 | ||||||
Pag. 145-151 | ||||||
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Rezumat | ||||||
The tax on micro enterprises' incomes is a mandatory tax for Romanian legal persons, which, according to the legislation in force, fall into the category of micro-enterprises. Income tax for micro-enterprises is a sum of money, due to the state budget by micro-enterprises, being a definitive, mandatory and non-refundable contribution. This contribution shall be determined according to the legislation in force for legal persons who, under the conditions stipulated by the law, realize incomes as a result of the activities carried out and related to the conditions of the Article 48 of the Tax Code for compliance with the income level conditions. The tax on micro enterprises' incomes falls under the direct tax category and is paid to the state budget at the time stipulated by law. |
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Cuvinte-cheie micro-enterprise, income tax of microenterprises, basis of calculation, quota, due amount, tax, payment, payment deadline |
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