Publication: Abordări privind contabilitatea operațiunilor de livrare a mărfurilor supuse accizelor
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Editura ASEM
Abstract
Description
Publicat în: Economica : Revistă ştiinţifico-didactică / Academia de Studii Economice a Moldovei ; redactor şef: Grigore Belostecinic. - Chişinău : ASEM, 2016. № 1. - P. 92-100. - Bibliogr.: p. 100 - Categoria B ISSN 1810-9136
This article describes the calculation of delivery operations accounting of goods subject to the excise duty. The author examines tax cases of the internal movement of excisable goods, while presenting the timing of the development of tax liability. The material analyses the Tax Code regulations concerning the excise duties in specialized stores. The author describes how to apply excise taxes on goods sold but not yet shipped outside of the excise premises. JEL: I 23, M 41.
This article describes the calculation of delivery operations accounting of goods subject to the excise duty. The author examines tax cases of the internal movement of excisable goods, while presenting the timing of the development of tax liability. The material analyses the Tax Code regulations concerning the excise duties in specialized stores. The author describes how to apply excise taxes on goods sold but not yet shipped outside of the excise premises. JEL: I 23, M 41.
Keywords
accize, încăpere de acciz, mărfuri supuse accizelor, certificat de acciz, mișcare internă