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https://irek.ase.md:443/xmlui/handle/123456789/2229Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Cebotari, Ana | |
| dc.contributor.author | Graur, Anatol | |
| dc.date.accessioned | 2022-09-06T08:32:33Z | |
| dc.date.available | 2022-09-06T08:32:33Z | |
| dc.date.issued | 2022-03 | |
| dc.identifier.isbn | 978-9975-155-87-8 (PDF) | |
| dc.identifier.uri | https://irek.ase.md:443/xmlui/handle/123456789/2229 | |
| dc.description | CEBOTARI, Ana, GRAUR, Anatol. Accounting and fiscal policies regarding economic transactions for the processing of goods = Politici contabile și fiscale privind operațiile economice de perfecționare activă a bunurilor. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 160-167. ISBN 978-9975-155-87-8 (PDF). | en_US |
| dc.description.abstract | This article focuses on the accounting and tax provisions related to the inward processing customs procedure. The documentation and accounting of inward processing operations is presented. These operations are also called lohn operations which combine the classic import-export operations, purely commercial, with certain technological interdependencies. A separate place is intended for the analysis of the situation in which part of the processing (production) works are performed by a third party through a subcontract, indicating how to document and account for these transactions. CZU 657.421.1:339.543(478); JEL: M40, M41; DOI 10.5281/zenodo.6718020 | en_US |
| dc.language.iso | other | en_US |
| dc.publisher | ASEM | en_US |
| dc.subject | inward processing | en_US |
| dc.subject | customs | en_US |
| dc.subject | Value-Added Tax (VAT) | en_US |
| dc.subject | lohn processing | en_US |
| dc.subject | goods received for processing | en_US |
| dc.subject | customs code | en_US |
| dc.subject | non-resident | en_US |
| dc.title | Accounting and fiscal policies regarding economic transactions for the processing of goods | en_US |
| dc.title.alternative | Politici contabile și fiscale privind operațiile economice de perfecționare activă a bunurilor | en_US |
| dc.type | Article | en_US |
| Appears in Collections: | 2.Articole | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Ana CEBOTARI_Anatol Graur_ISSC_2022.pdf | 892.84 kB | Adobe PDF |  View/Open |
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