Практические и налоговые аспекты по учету и налогообложению деятельности резидентов информационно-технологических парков

Тодорова, Людмила

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dc.contributor.author	Тодорова, Людмила
dc.date.accessioned	2020-02-11T14:14:09Z
dc.date.available	2020-02-11T14:14:09Z
dc.date.issued	2019-04
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/74
dc.description	ТОДОРОВА, Людмила. Практические и налоговые аспекты по учету и налогообложению деятельности резидентов информационно-технологических парков. In: Contabilitatea şi educaţia contabilă în societatea digitală = Accounting andaccounting education in the digital society: conf. șt. intern., ed. a 8-a, 4-5 apr. 2019. Chişinău: S.n., 2019, pp. 361-367. ISBN 978-9975-127-67-7.	en_US
dc.description.abstract	As of 01.02.2019, more than 350 companies of the Republic of Moldova received the status of residents of the information technology park. Residents of IT parks have the right to enjoy benefits and guarantees received according to the status of a resident of the Park. The unified tax is paid by Park residents in the amount of 7 % of sales income, but not less than the minimum amount of the single tax, which is determined monthly for each employee and is 30% of the average monthly salary in the economy, projected for the tax period of the corresponding tax. This article discusses some of the features in the transition of the enterprise to this tax scheme. CZU: 657.4:061.68(478) ; JEL: M 41.	en_US
dc.language.iso	other	en_US
dc.publisher	ASEM	en_US
dc.subject	software	en_US
dc.subject	information technology park	en_US
dc.subject	single tax	en_US
dc.subject	sales revenues	en_US
dc.subject	number of employees	en_US
dc.subject	average wages in the economy	en_US
dc.title	Практические и налоговые аспекты по учету и налогообложению деятельности резидентов информационно-технологических парков	en_US
dc.type	Article	en_US