Articolul precedent |
Articolul urmator |
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Ultima descărcare din IBN: 2024-05-17 00:16 |
Căutarea după subiecte similare conform CZU |
336.225.674:334.012.46(478) (1) |
Venituri publice (484) |
Forme de organizare și cooperare în activitatea economică (996) |
SM ISO690:2012 CAUŞ, Lidia. Generalizări privind raportarea fiscală în organizațiile necomerciale. In: International scientific conference on accounting, ISCA 2022, Ed. XI Edition, 1-2 aprilie 2022, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2022, pp. 84-90. ISBN 978-9975-155-92-2. DOI: https://doi.org/10.5281/zenodo.7059877 |
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International scientific conference on accounting, ISCA 2022 2022 | ||||||
Conferința "International scientific conference on accounting" XI Edition, Chişinău, Moldova, 1-2 aprilie 2022 | ||||||
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DOI:https://doi.org/10.5281/zenodo.7059877 | ||||||
CZU: 336.225.674:334.012.46(478) | ||||||
Pag. 84-90 | ||||||
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Rezumat | ||||||
In the Republic of Moldova, the tax system of non-profit organizations is not separate from that of agents engaged in entrepreneurial activity, which leads to misinterpretations and many unresolved issues. The tax regime of non-profit organizations is deficient and does not meet their needs. Accurate financial statements can be obtained by correctly calculating and reporting taxes and fees. International practice with specific tax systems for non-profit organizations is welcome to use in our country. The tax issues of non-profit organizations refer to the calculation and declaration of income tax, value added tax, as well as tax obligations calculated as a result of concluding service contracts with residents and non-residents of the Republic of Moldova. |
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Cuvinte-cheie organizaţie necomercială, sistem de impozitare, rapoarte fiscale, mijloace cu destinaţie specială, impozit pe venit, Taxa pe Valoarea Adăugată, non-commercial organization, tax system, tax reports, special purpose resources, income tax, value added tax |
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