Abordări privind contabilitatea operațiunilor de livrare a mărfurilor supuse accizelor

Publication:
Abordări privind contabilitatea operațiunilor de livrare a mărfurilor supuse accizelor

cris.sourceId	oai:irek.ase.md:123456789/147
dc.creator	Graur, Anatol
dc.creator	Grumeza, Dumitru
dc.date	2016-06-01T16:30:24Z
dc.date	2016-06-01T16:30:24Z
dc.date	2016-03
dc.date.accessioned	2023-11-13T20:56:31Z
dc.date.available	2023-11-13T20:56:31Z
dc.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
dc.description	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.
dc.format	application/pdf
dc.identifier	1810-9136
dc.identifier	http://irek.ase.md:80/xmlui/handle/123456789/147
dc.identifier.uri	https://cris.ase.md/handle/123456789/5182
dc.language	en
dc.publisher	Editura ASEM
dc.subject	accize
dc.subject	încăpere de acciz
dc.subject	mărfuri supuse accizelor
dc.subject	certificat de acciz
dc.subject	mișcare internă
dc.title	Abordări privind contabilitatea operațiunilor de livrare a mărfurilor supuse accizelor
dc.type	Article
dspace.entity.type	Publication

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