Conspect la Metode si tehnici fiscale (Engleza) - Vostricov Denis

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Lecture 10. A General Overview of the Income Tax 1. A General Overview of the Income Tax 2. Coverage Scope of the Income Tax 3. Deductions Allowed for Taxation Purposes Lecture 11. Particular Aspects of Individual Income Taxation 1. Preferential Taxation Treatment for the Individial Income Tax 2. Calculation Methods of the Income Tax Subtracted from Salaries and Wages 3. Income Tax Deductions from Payments Other than Salaries and Wages 4. Submission of Individual Income Tax Self-assessments Lecture 12. Specific Characteristics of Income Taxes for Selected Categories of Juridical persons 1. Taxation of Separate Taxpayer Categories 2. Taxation of Associations and Investment Funds 3. Taxation of Qualified Non-governmental Pension Funds 4. Taxation of Economic Agents Non-Residents Lecture 13. The Determination of the Income Tax Amount for Entities Involved in Enterpreneurial Activity 1. The Determination of the Income Taxation Object 2. Norms and Regulations Used for Adjustable Expenditures 3. Income Tax Self-assessments of the Entities Involved in Enterpreneurial Activity Lecture 16. The Value Added Tax 1. The Economic Essence of the VAT 2. Deliveries Exempt from VAT 3. VAT Administration (the Registration of the Subject and the Declation of the VAT). Lecture 17. Excises 1. General Overview of Excises 2. Excises Calculation Procedure 3. Allowances on Excises Lecture 18. Customs Duties 1. General Overview of Customs Duties 2. Calculation Methods of the Customs Value of Goods 3. Calculation Procedures of the Customs Duties 4. Allowances on Customs Duties