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  • Gospodăria ţărănească (de fermier): Ghid privind regimul fiscal
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SFS monitor

Gospodăria ţărănească (de fermier): Ghid privind regimul fiscal

Gospodăria ţărănească (de fermier) este o întreprindere individuală, bazată pe proprietate privată asupra terenurilor şi asupra altor bunuri, pe munca personală a membrilor unei familii (membri ai gospodăriei ţărăneşti), având ca scop obţinerea de produse agricole, prelucrarea lor primară, comercializarea cu preponderenţă a propriei producţii agricole. Gospodăria ţărănească (de fermier) se poate constitui şi dintr-o singură persoană fizică.

 

Serviciul Fiscal de Stat a elaborat Ghidul privind regimul fiscal aferent Gospodăriilor țărănești (de fermier), ce are drept scop explicarea modului de constituire și înregistrare a gospodăriilor țărănești (de fermier) și a aplicării legislației fiscale pentru impozitarea veniturilor gospodăriilor țărănești (de fermier).

 

Astfel, Ghidul oferă explicații privind:

  • Ce este gospodăria țărănească (de fermier)
  • Constituirea și înregistrarea gospodăriei țărănești (de fermier)
  • Obținerea semnăturii electronice
  • Trebuie sau nu GT să dețină echipament de casă și de control
  • Înregistrarea contractelor de arendă
  • Contabilitatea Gospodăriilor țărănești (de fermier)
  • Inventarierea patrimoniului
  • Impozitarea veniturilor
  • Înregistrarea în calitate de plătitor al TVA
  • Aplicarea taxelor locale

 

Ghidul elaborat de autoritatea fiscală poate fi consultat aici.

Sursa: https://sfs.md/ro

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„Acest articol aparține exclusiv P.P. „Monitorul fiscal FISC.md” și este protejat de Legea privind drepturile de autor.
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The date of publishing:

15 December /2023 07:28

Catalogul tematic

Noutăți | Gospodărie țărănească (GȚ)

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