文章基本信息
- 标题：TAX AND ACCOUNTING TREATMENT CONCERNING THE VAT RELATED TO COMPENSATIONS RECEIVED FOR DETERIORATED OR PARTIALLY DAMAGED GOODS
- 本地全文：下载
- 作者：Ecobici Nicolae, Busan Gabriela
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：03
- 页码：1200-1204
- 出版社：University of Oradea
- 摘要：
The companies (registered as VAT payers) that receive compensations from insurance companies are faced with the dilemma whether to collect or not the value-added tax related to these amounts. In other words, we can put the problem this way: “to collect or not to collect?\". In the following pages we\'ll try to solve this problem, both from a tax and accounting point of view.
- 关键词：
compensation, value-added tax, accounting treatment, tax treatment
