|
ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
Our journal is currently indexed in the following databases:
|
| |
Article from Volume 3, Number 1, Year 2015| THE MATERIAL SUPPORT - SOCIAL, MEDICAL AND FISCAL ASPECTS | 
Download | | Author(s): Rodica Cusmaunsa, Julia Rachier, Mihaela Antonciuc | | DOI: 10.4316/EJAFB.2015.315 | | Abstract: In condition which requires a 'modernization' of the field accounting in Moldova, the authors will try to analyze the material support in terms of new accounting rules, which will come into force without fail since 01.01.2015. We will also make a parallel, at the theoretical level, between Moldova and Romania, regarding the material support provided by managers to their employees. The purpose of this work is to determine what the material support is, how it is reflected in the accounts and how the health insurance and social assurance contributions are calculated. Also, another goal is to make difference between it and the salary, donations and facilities provided by the employer. | | Keywords: Material Support, Contributions For Health Insurance, Social Assurance, Income Tax, Donations, Facilities Provided By The Employer, Salary. | References:
1. Codul Fiscal Al Republicii Moldova, Nr. 1163-XIII Din 24.04.1997, Monitorul Oficial Al RM Nr. Ed. Spec. Din 25.03.2005 Sursa: Http://www.fisc.md
2. Codul Fiscal Al Romāniei, MonitorulOficial, Partea I Nr. 927 Din 23.12.2003
3. Codul Muncii Nr. 154-XV Din 28.03.2003, Monitorul Oficial Al RM Nr.159-162/648 Din 29.07.2003 Sursa: Http://www.contabilsef.md
4. Legea Cu Privire La M?rimea, Modul ?i Termenele De Achitare A Primelor De Asigurare Obligatorie De Asisten?a Medical? (nr. 1593 Din 26.12.2002), Anexa Nr. 3. Monitorul Oficial Al R.M. Nr.18-19/57 Din 08.02.2003
5. Legea Bugetului Asigur?rilor Sociale De Stat Pe Anul 2014, Nr. 329 Din 23.12.2013, Anexa Nr 5. Monitorul Oficial Al R. Moldova Nr.17-23/50 Din 24.01.2014
6. HOT?RĪRE Pentru Aprobarea Regulamentului Cu Privire La Re?inereaimpozitului Pe Venit Din Salariu ?i Din Alte Pl??i Efectuate De C?tre Patron īn Folosul Angajatului ?i Aformularelor Ce Atest? Re?inerea Impozitului Pe Venit La Sursa De Plat? Nr. 10 Din 19.01.2010, Monitorul Oficial R Moldova Nr.11-12/53 Din 26.01.2010
|
| | Back to journal ... |
|
|
| |
|
|
|
