Revista Tinerilor Economiºti - Centru E-learning de Instruire al ...

Finances - Accountingrescue and resort taxes; transferring the mountain rescue and resort taxes to the localbudget.Recording in the day-book the amount of 13 lei, which represents the mountainrescue and resort taxes:5311 „Petty cash in lei” = 446 „Other taxes and similarliabilities”446.1 „ Other taxes and similarliabilities”. Mountain rescue446.2 „ Other taxes and similarliabilities”. Resort1367Paying the mountain rescue and resort taxes:446 „ Other taxes and similarliabilities”446.1 „ Other taxes andsimilar liabilities”. Mountainrescue446.2 „ Other taxes andsimilar liabilities”. Resort= 5311 „Petty cash in lei” 13675. CONCLUSIONSTourism involves several activities, namely: transport, accommodation,catering and other complementary activities that require different accountingtreatments. Besides the actual activity of travelling, tourism also includes the tourismindustry represented by all entities and endowments meant to produce tourism services,such as: accommodation means and services, catering units and services, transport,tourist information offices, travel agencies, vehicles and sports equipment rental, etc.In statistical terms, the activity of hotels and restaurants account for 1.6% of theGross Domestic Product, which represents a small share compared to the tourismpotential of Romania. This is why we believe this percentage should increasesignificantly through auditing measures taken by the government for the amountscashed in by the entities that provide accommodation services and complementaryservices.From an accounting perspective, the accommodation activity is reflecteddifferently when breakfast is included in the room rate or when it isn’t included. In casethe breakfast is included in the accommodation fee, we suggest that hotel units complywith Law 571/2003 regarding the Fiscal Code, meaning to collect VAT for breakfast ata rate of 24% and not 9% as it is done in practice.Also, complementary services are reflected differently in accounting,depending on the needs of tourists. Regarding the mountain rescue tax and the resorttax, they are reflected in accounting as an encashment, as well as a liability to the localbudget.For simplicity, we propose to the Romanian regulator a unitary VAT rate of 9%for all the services provided in the hotel industry, thus collecting more revenue to thestate budget (and the provisions of the Fiscal Code are not violated by using the 9% rateinstead of the 24% rate). Fiscal relief, particularly in the area of the value-added tax,lead only to positive medium and long-term effects, because part of the gray economy45