Publication: Problemele restituirii TVA şi tariful vamal în regimul vamal de perfecţionare activă
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ASEM
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CECHINA, 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.
This 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.
This 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.
Keywords
perfecţionare activă, import, export, drawback, tranzacţii internaţionale, comerţ exterior, taxe vamale, tarif vamal, taxa pe valoarea adăugată