{"title":"it园区居民会计核算特点","authors":"Svetlana Enache","doi":"10.53486/issc2023.58","DOIUrl":null,"url":null,"abstract":"This article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development.","PeriodicalId":338840,"journal":{"name":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","volume":"198 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Features of accounting for IT-park residents\",\"authors\":\"Svetlana Enache\",\"doi\":\"10.53486/issc2023.58\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development.\",\"PeriodicalId\":338840,\"journal\":{\"name\":\"Provocările contabilității în viziunea tinerilor cercetători, editia VII\",\"volume\":\"198 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-06-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Provocările contabilității în viziunea tinerilor cercetători, editia VII\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.53486/issc2023.58\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Provocările contabilității în viziunea tinerilor cercetători, editia VII","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.53486/issc2023.58","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This article is devoted to the main features of accounting for IT Park residents in Moldova. It analyses the taxation of employees, presents the specifics of IT Park residents' single taxation, describes tax and other reporting, and discusses other obligations of IT Park residents. Preferential tax treatment allows IT Parks to be in good progress in the country's IT market. The study emphasizes the benefits of the preferential tax treatment and highlights the main challenge to IT park development.
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