Някои въпроси за облагането на печалбите на местните юридически лица с корпоративен данък по ЗКПО в резултат от разпореждане с дружествени дялове и акции
Some Issues Regarding the Taxation of the Profits of Local Legal Entities with Corporate Tax under Cita as a Result of the Disposal of Company Shares and Stocks

Author(s): Tyurker Mollahasan
Subject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Public Law, Economic policy, Public Finances, Fiscal Politics / Budgeting, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: corporate income tax; taxable profit; transactions with shares and stocks
Summary/Abstract: The report aims to analyze some issues regarding the taxation of the profits of local legal entities with corporate tax under CITA as a result of the disposal of company shares and stocks. After analyzing the essence of the corporate tax, some of the main elements of the tax are also analyzed - the object of taxation, the subject of the tax and the rules for determining the amount of the tax liability (tax base and tax rate). The report places a major emphasis on the concept of "profit" in the accounting and tax sense. The specific rules for the formation and taxation of the tax profit resulting from the disposal of certain financial instruments admitted to trading on a regulated market are also specified.

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