文章基本信息

标题：Practical issues in relation to the tax base of VAT
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作者：Buziernescu, Radu ; Antonescu, Mihail
期刊名称：Finante - provocarile viitorului (Finance - Challenges of the Future)
印刷版ISSN：1583-3712
出版年度：2010
卷号：1
期号：12
页码：123-126
出版社：University of Craiova, Faculty of Economics and Business Administration
摘要：The accurate calculation of the collected value added tax can be achieved provided that the tax base is correctly determined. In practice, the inclusion in the tax base of subsidies or incidental expenses of a supply or service provision, as well as the reduction of the tax base with discounts, raises a number of difficulties, which we aim to present in this paper.
关键词：tax base VAT; subsidies; incidental expenses