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Abordări privind contabilitatea operațiunilor de livrare a mărfurilor supuse accizelor

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dc.contributor.author Graur, Anatol
dc.contributor.author Grumeza, Dumitru
dc.date.accessioned 2016-06-01T16:30:24Z
dc.date.available 2016-06-01T16:30:24Z
dc.date.issued 2016-03
dc.identifier.issn 1810-9136
dc.identifier.uri http://irek.ase.md:8080/xmlui/handle/123456789/147
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 en_US
dc.description.abstract 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. en_US
dc.language.iso en en_US
dc.publisher Editura ASEM en_US
dc.subject accize en_US
dc.subject încăpere de acciz en_US
dc.subject mărfuri supuse accizelor en_US
dc.subject certificat de acciz en_US
dc.subject mișcare internă en_US
dc.title Abordări privind contabilitatea operațiunilor de livrare a mărfurilor supuse accizelor en_US
dc.type Article en_US


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