APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE
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 regul...
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2016-03-01
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doaj-73234161d9c849ea9e75e92ebc0bd1f52020-11-25T01:58:00ZengAcademy of the Economic Studies of MoldovaEconomica1810-91361810-91362016-03-0119592100APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISEAnatol GRAUR0Dumitru GRUMEZA1ASEMASEMThis 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. http://irek.ase.md/xmlui/bitstream/handle/123456789/147/ec_2016_1_Graur_A-Grumeza_D.pdf?sequence=1&isAllowed=yExciseExcise premisesExcisable merchandiseExcise certificateInternal movement |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Anatol GRAUR Dumitru GRUMEZA |
spellingShingle |
Anatol GRAUR Dumitru GRUMEZA APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE Economica Excise Excise premises Excisable merchandise Excise certificate Internal movement |
author_facet |
Anatol GRAUR Dumitru GRUMEZA |
author_sort |
Anatol GRAUR |
title |
APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE |
title_short |
APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE |
title_full |
APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE |
title_fullStr |
APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE |
title_full_unstemmed |
APPROACHES REGARDING DELIVERY OPERATIONS ACCOUNTING BY THE MANUFACTURER OF EXCISABLE MERCHANDISE |
title_sort |
approaches regarding delivery operations accounting by the manufacturer of excisable merchandise |
publisher |
Academy of the Economic Studies of Moldova |
series |
Economica |
issn |
1810-9136 1810-9136 |
publishDate |
2016-03-01 |
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.
|
topic |
Excise Excise premises Excisable merchandise Excise certificate Internal movement |
url |
http://irek.ase.md/xmlui/bitstream/handle/123456789/147/ec_2016_1_Graur_A-Grumeza_D.pdf?sequence=1&isAllowed=y |
work_keys_str_mv |
AT anatolgraur approachesregardingdeliveryoperationsaccountingbythemanufacturerofexcisablemerchandise AT dumitrugrumeza approachesregardingdeliveryoperationsaccountingbythemanufacturerofexcisablemerchandise |
_version_ |
1724971155936247808 |