出版社："Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences
摘要：When considering value added tax, economic activities can be taxable or tax exempt from the payment of value added taxes, with or without a deduction right. Our research has shown that these last types of operations are prone to creating confusion, among economic entities and fiscal authorities, with regard to their VAT. The problem becomes even more acute when considering adjusting and recovering VAT. We believe that an analytical paper, dealing with adjustments of value added tax, is necessary in light of the fact that the legislation on this matter is very fluid, often being the subject of change. The largest of these took place at the end of last year and it was followed up by a seemingly never ending series of modifications. The purpose of this paper is to analyze different aspects of VAT, to present the manner in which one should act when a value added tax adjustment is required and to differentiate between the situations when a company may or may not have the obligation to perform and adjustment. Over the course of the paper we will present a few examples which require a VAT adjustment, as well as the resolution used for them. Legally obtaining fiscal advantages presupposes an excellent knowledge of fiscal legislation. For this reason, in the first part of the paper, we will identify the most important characteristics of VAT and we will present a series of special VAT schemes. This will be followed up by the solution for a few problems in the area of VAT adjustment. This paper will also encompass certain accounting aspects relating to VAT adjustment, as seen through the relationship between accounting and fiscality.
关键词：deductible; deduction right; pro rata; VAT adjustment; capital goods; neutral relationships; integrated relationships
