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Problemele restituirii TVA şi tariful vamal în regimul vamal de perfecţionare activă

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cris.sourceIdoai:irek.ase.md:123456789/1799
dc.creatorCechina, Ecaterina
dc.creatorCușmăunsă, Rodica
dc.date2022-01-11T08:28:33Z
dc.date2022-01-11T08:28:33Z
dc.date2016-04
dc.date.accessioned2023-11-13T20:52:22Z
dc.date.available2023-11-13T20:52:22Z
dc.descriptionCECHINA, Ecaterina, CUŞMĂUNSĂ, Rodica. Problemele restituirii TVA şi tariful vamal în regimul vamal de perfecţionare activă. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 152-156. ISBN 978-9975-127-48-6.
dc.descriptionThis article analyzed the problem of VAT refund and customs tariff in customs regime (drawback system). The active improvement of foreign goods is characterized by the fact that they remain in the proprety of the entity that gives them for processing. Binding, the finished products must leave the country, a situation wich impose the guarantee of import/ export rights. Thus for the entities providing services the drawback system is difficult. The rights of the import paid will be returned only following the refund scheme.
dc.formatapplication/pdf
dc.identifier978-9975-127-48-6.
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/1799
dc.identifier.urihttps://cris.ase.md/handle/123456789/4578
dc.languageother
dc.publisherASEM
dc.subjectperfecţionare activă
dc.subjectimport
dc.subjectexport
dc.subjectdrawback
dc.subjecttranzacţii internaţionale
dc.subjectcomerţ exterior
dc.subjecttaxe vamale
dc.subjecttarif vamal
dc.subjecttaxa pe valoarea adăugată
dc.titleProblemele restituirii TVA şi tariful vamal în regimul vamal de perfecţionare activă
dc.typeArticle
dspace.entity.typePublication
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