文章基本信息

标题：SALARIES AND MEDICAL CERTIFICATES. RECOGNITION IN ACCOUNTING AND TAX EFFECTS
本地全文：下载
作者：Sorin-Constantin Deaconu
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2020
期号：4
页码：84-89
语种：English
出版社：Academica Brâncuşi
摘要：Salaries represent employees' monetary rights and expenses for employers. Through this article we aim to highlight the complex way of calculating wage entitlements (although at present it is conveyed by the political system that due to the single rate, the net salary and the related contributions are determined very easily). The complex calculation is also due to the medical certificates issued by family doctors, hospitals, etc. We want to make some proposals to simplify the calculation method and streamline the recovery from the Health House of the amounts paid in advance by the employer for the medical certificates.