TAX TREATMENT OF COMMON COSTS

Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie

Teiuşan Sorin-Ciprian¹ 

[1] "1 DECEMBRIE 1918" UNIVERSITY OF ALBA IULIA;

关键词: taxation;    company tax;    profit tax;    specific tax;    deductible expenses;    common costs;   

DOI  :  

来源: DOAJ

【 摘 要 】

Accounting provides information on financial performance of an entity. For companies who ows profit tax, it isimportant to establish the right amount of deductible expenses. According to the current Romanian fiscal law, thetaxable profit of a company is calculated as a difference between revenues and expenses registered according to theapplicable accounting regulations, adjusted by deducting non-taxable revenues and tax deductions and by adding nondeductible expenses. Also, elements similar to revenues and expenses are taken into account when calculating thetaxable profit. The purpose of the paper is to analyze how the common costs can influence the profit tax amount acompany has to pay, and to describe the manner how this kind of costs is allocated in the tax calculation process.

【 授权许可】

Unknown