对在罗马尼亚公共机构进行的经济活动的税收影响

Rodica Ailoaiei
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引用次数: 0

摘要

根据关于公共财政的第500/2002号法律,公共机构是国家开展活动的实体。像任何其他经营实体一样,公共机构通过预算运作,预算由公共收入和支出组成。我将在本文中讨论的一个特殊案例是在公共机构中进行的经济活动以及这一活动领域的税收相关方面。我还将在这里介绍这一活动领域的收入和支出结构以及确定税收和关税的方式
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE TAX IMPLICATIONS ON THE ECONOMIC ACTIVITY CONDUCTED IN PUBLIC INSTITUTIONS IN ROMANIA
Public institutions are entities through which the State conducts its activity, as regulated by Law 500/2002 on public finances. Like any other operating entity, the public institution acts through a budget, comprised of public revenues and expenditures. A particular case that I will address in this paper is that of the economic activity conducted in public institutions and the taxation-related aspects of this area of activity. I will also include here a structure of the revenues and expenditures of this area of activity and the way taxes and duties are determined
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