Publication: Reflecţii şi recomandări privind clasificarea conturilor contabile privind decontările cu bugetul
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ASEM
Abstract
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GUŢAN, Viorica. Reflecţii şi recomandări privind clasificarea conturilor contabile privind decontările cu bugetul. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 376-379. ISBN 978-9975-127-67-7.
The recording of economic transactions relating to the calculation, transfer, payment and repayment of taxes and fees represents an important aspect in the activity of each entity. Research on the classification of accountancy accounts for the taxation of taxes and duties from different points of view is not sufficiently studied. In this article, the author analyzes the national accounts for the settlement of the settlement with the budget according to different classification criteria. CZU: 657.31(478) ; JEL: M 41.
The recording of economic transactions relating to the calculation, transfer, payment and repayment of taxes and fees represents an important aspect in the activity of each entity. Research on the classification of accountancy accounts for the taxation of taxes and duties from different points of view is not sufficiently studied. In this article, the author analyzes the national accounts for the settlement of the settlement with the budget according to different classification criteria. CZU: 657.31(478) ; JEL: M 41.
Keywords
conturi contabile de datorii faţă de buget, conturi contabile de creanţe faţă de buget, conturi contabile de rezultate privind impozite şi taxe