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

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.