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dc.contributor.authorIsai, Violeta
dc.date.accessioned2015-11-16T12:14:05Z
dc.date.available2015-11-16T12:14:05Z
dc.date.issued2015
dc.identifier.issn1584-0409
dc.identifier.urihttp://10.11.10.50/xmlui/handle/123456789/3674
dc.descriptionAnnals of “Dunarea de Jos” University of Galati Fascicle I. Economics and Applied Informatics Years XXI – no1/2015en_US
dc.description.abstractThe activity of exploitation represents a main sector in the production process of the forest economy. This activity contains works of cropping, collection, transportation and processing of raw wood, by using production means, manuals and mechanized. The Romanian forest fund is managed by the National Department of Forests, by the forestry districts, public and private companies with legal personality, which draw up check balance, balance sheet and their own budget of incomes and expenses. The registering in accounting of the operations in the forest exploitation activity presents numerous features, given by the profile of this activity: specific documents, specific valuation and specific costs of processing. The Fiscal Code stipulates also special taxes for the forest exploitation activity, related to the fact that, there are exploited natural resources, and the activity has a major impact on the environment. In the other hand, the acquisitions and sellings of wood are placed under a special regime of taxation.en_US
dc.language.isoenen_US
dc.publisher“Dunarea de Jos” University of Galatien_US
dc.subjectForest funden_US
dc.subjectForest exploitationen_US
dc.subjectAuction of the raw wooden_US
dc.subjectTax on the income from the exploitation of naturalen_US
dc.titleAccounting and Taxation Issues Concerning the Activity of Forest Exploitation in Romaniaen_US
dc.typeArticleen_US


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