Abordări conceptual-teoretice şi practice în relaţia contabilitate-fiscalitate (scutire impozit profit investit, leasing financiar, amortizare)

dr. Doru PLEŞEA

cadru didactic asociat Universitatea "Transilvania" din Braşov

ABSTRACT

We approached this study, without claiming to be exhaustive, from the perspective of complying with accounting and tax rules, focusing on tax optimization of the profit invested in the acquisition of tangible fixed assets and also with the presentation of possible errors in accounting and tax treatment of these operations. In our opinion, although the text of the law has an unambiguous interpretation, due to the imperfection of the fiscal procedural framework and other disturbing factors, it can cause the sanctioning of the entities.

Keywords: investment profit tax exemption, economic useful life, useful life, normal life of fixed assets, duration review, depreciation, preservation of fixed assets, right of use, financial leasing.

REZUMAT

Am abordat acest studiu,...