文章基本信息

标题：THE ADJUSTMENT OF THE DEDUCTIBLE V.A.T.IN THE CASE OF CAPITAL ASSETS
本地全文：下载
作者：Mihai ANTONESCU ; Ligia ANTONESCU
期刊名称：Annals of the University of Craiova: Economic Sciences Series
印刷版ISSN：1223-365X
电子版ISSN：1843-3723
出版年度：2008
卷号：4
页码：1728-1734
语种：English
出版社：Universitaria Craiova
摘要：Tax payers have to adjust the tax deducted for detained capital assets,or for assets purchased,constructed,transformed or modernized beginning with the 1st of January,2007.Since the conditions existent at the date of exertion of the right to deduction is being modified from various reasons (change of the destination of the assets’ use,changes of the elements used at calculating the initially deducted tax,cessation of the asset’s existence and so on),the adjustment of the initially deducted tax has emerged as a necessity.Adjustment measures are applied to the deducted tax and to the operations exempted regarding the lease,the rental and the leasing of fixed assets,as well as to the delivery of a construction,of a part of the construction or to the land on which it is built,as well as to any other land.
关键词：capital assets;deductible tax;self-delivery;self-services.