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| Ultima descărcare din IBN: 2023-12-06 00:31 |
 SM ISO690:2012GRAUR, Anatol. Analytical and synthetic constructions regarding accounting and vat administration. In: Competitivitatea şi inovarea în economia cunoaşterii: Culegere de rezumate, Ed. Ediția 26, 23-24 septembrie 2022, Chişinău. Chişinău Republica Moldova: Departamentul Editorial-Poligrafic al ASEM, 2022, Ediţia a 26-a, p. 41. ISBN 978-9975-155-93-9. |
| EXPORT metadate: Google Scholar Crossref CERIF DataCite Dublin Core |
| Competitivitatea şi inovarea în economia cunoaşterii Ediţia a 26-a, 2022 |
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Conferința "Competitivitate şi inovare în economia cunoaşterii" Ediția 26, Chişinău, Moldova, 23-24 septembrie 2022 | ||||||
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This publication aims to examine and solve problems related to the analytical structuring of value added tax information in the accounting information system. A connection is made between the analytical VAT record, the structure of the accounting sub-accounts and the fiscal registers of purchases and sales. The author also made a correlation between the information detailed in the accounting and that in the administrative database of the State Fiscal Service. Some proposals are made regarding the organization of the analytical record of VAT in relation to the fiscal system. |
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