期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：1
页码：88-91
语种：English
出版社：Academica Brâncuşi
摘要：In the context of the legislative changes at the end of 2012 regarding the value added tax,changes that came into force on January 1,2013,we will critically analyze the extent in which the new imposed system follows the VAT taxation principles and who will benefit from this system.In this case,it is the VAT cash accounting system which,under certain legally well-defined conditions,relate the VAT chargeability to the collection of value of the invoiced goods and services no later than 90 calendar days and VAT deduction is subject to the payment of the goods and services invoiced without specifying any deadline.
关键词：single tax group;chargeability;VAT;VAT cash accounting system;VAT deduction;VAT collection;VAT under settlement.
