期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2010
期号：1
页码：195-204
语种：English
出版社：Academica Brâncuşi
摘要：Taxpayers can use the method of submission of tax declarations by electronic means of transmission at distance as alternative method of submission of fiscal declarations.For the submission of tax declarations by electronic means of transmission at distance,taxpayers should use the service “Depose on-line declarations” existing on A.N.A.F.portal.This method offers advantages for taxpayers and fiscal agents,in the same time.The taxpayers could use a comfortable system,at any moment of the day.On the other hand the effect of electronic system of transmission at distance is increase efficiency activities of employees from tax administrations.
其他摘要：Contribuabilii pot folosi metoda de depunere a declaraţiilor prin mijloace electronice de transmitere la distanţă ca metodă alternativă de depunere a declaraţiilor fiscale.Pentru depunerea prin mijloace electronice de transmitere la distanţă a declaraţiilor fiscale,contribuabilii trebuie să utilizeze serviciul “Depunere declaraţii on–line” existent pe portalul A.N.A.F.Această metodă oferă avantaje atât contribuabililor,cât şi organelor fiscale în acelaşi timp.Contribuabilii pot folosi un sistem confortabil,în orice moment al zilei.Pe de altă parte,sistemul electronic de transmitere la distanţă creşte eficienţa activităţii angajaţilor administraţiilor fiscale.
关键词：fiscal declarations;fiscal agents;electronic system
