Soliq imtiyozlari tadbirkorlik rivojiga xizmat qilmoqda

2020 yilning 20 iyul kuni Prezidentimizning “Koronavirus pandemiyasining salbiy taʼsirini kamaytirish uchun aholi, tadbirkorlik subʼektlari, umumiy ovqatlanish, savdo va xizmatlar sohasini qoʻllab-quvvatlashning qoʻshimcha chora-tadbirlari toʻgʻrisida”gi PF-6029-sonli Farmoni qabul qilindi.
Farmonga muvofiq, joriy yilning 1 iyulidan 31 dekabriga qadar viloyat boʻyicha 654 tadan ziyod umumiy ovqatlanish korxonalari aylanmadan olinadigan soliqni toʻlashdan ozod etildi. Ushbu soliq miqdori bir chorakda deyarli 1,3 mlrd. soʻmni tashkil etardi.
Binolarni ijaraga berishga ixtisoslashgan korxonalarga ham aylanmadan olinadigan soliq boʻyicha shunday imtiyoz berilmoqda:
– 2020 yil 1 iyuldan boshlab umumiy ovqatlanish korxonalari uchun belgilangan xodimlarning yillik oʻrtacha soni 25 nafardan 50 nafarga oshirildi, ularga kichik tadbirkorlik subʼektlariga tatbiq etilgan imtiyozlar va preferentsiyalar qoʻllanilishi belgilandi;
-2020 yil 1 apreldan 2020 yil 31 dekabrga qadar umumiy ovqatlanish korxonalari alkogol mahsulotlari bilan chakana savdo qilish huquqi uchun yigʻimni toʻlashdan ozod qilindi.
Mazkur imtiyozdan foydalanishi mumkin boʻlgan tadbirkorlik subʼektlar soni 554 tani tashkil etadi. Tadbirkorlar ixtiyorida bir oyda oʻrta hisobda 170 mln soʻm qoladi.
2021 yil 1 iyulga qadar karantin cheklovlarining bekor qilinishiga qarab tadbirkorlik subʼektlari avtodoʻkon, avtomagazin, avtotirkama, avtotsisterna va fudtraklar orqali savdo qilish mumkin.
“Mahalla”, “Saxovat va koʻmak” hamda “Oʻzbekiston mehr-shafqat va salomatlik” fondlariga begʻaraz yordam berish (begʻaraz yordam olish) qismida foyda soligʻi, qoʻshilgan qiymat soligʻi, aylanmadan olinadigan soliq va jismoniy shaxslardan olinadigan daromad soligʻi boʻyicha imtiyozlarning amal qilish muddati 2020 yil 31 dekabrga qadar uzaytirildi.
Soliq kodeksining 220-moddasiga muvofiq, soliq hisobotini soliq toʻgʻrisidagi qonun hujjatlarida belgilangan muddatlarda taqdim etmaslik, – bu soliq hisoboti asosida toʻlanishi (qoʻshimcha toʻlanishi) lozim boʻlgan soliq summasini belgilangan muddatda toʻlanmagan har bir kechiktirilgan kun uchun bir foiz miqdorida, lekin koʻrsatilgan summaning oʻn foizidan ortiq boʻlmagan miqdorida jarima solishga sabab boʻlar edi.
Endilikda, davlatimiz rahbarining yangi Farmoniga asosan, 2020 yilda Davlat soliq qoʻmitasi tomonidan belgilangan hollarda, soliq toʻlovchilarga soliq hisobotlarini taqdim etish muddatlarini besh kundan koʻp boʻlmagan muddatga kechiktirganlik uchun jarima solinmaydigan boʻldi.
Shuningdek, 14 yoshgacha bolalari boʻlgan oilalarga va ikki yoshga toʻlgunga qadar bola parvarishi boʻyicha onalarga beriladigan nafaqalar jismoniy shaxslardan olinadigan daromad soligʻini hisoblashda jami daromadga kiritilmaydigan boʻldi.
Bundan tashqari joriy yilning 1 iyulidan boshlab yil oxiriga qadar jismoniy shaxslar koʻchmas mulkni ijaraga berishdan olingan daromadlar boʻyicha daromad soligʻi toʻlashdan ozod etildi.
Mol-mulkini (binolar va avtomobil transporti) ijaraga beruvchi jismoniy shaxslarga soliq maqsadida ijara toʻlovlarining eng kam stavkalarini qoʻllash tartibi toʻxtatib turilgan holda, ijaraga beruvchilarga ijara toʻlovi miqdorini yil davomida pasaytirish tavsiya etildi.
Mamlakatimiz rahbarining 2020 yil 18  maydagi “Koronavirus pandemiyasi davrida aholi va tadbirkorlik subʼektlarini qoʻllab-quvvatlash boʻyicha navbatdagi chora-tadbirlar toʻgʻrisida”gi PF-5996-sonli Farmonida belgilangan bir qator soliq imtiyozlari va preferentsiyalari 2020 yil 31 dekabrga qadar uzaytirildi.
Jumladan:
– kichik tadbirkorlik subʼektlari, bozorlar va savdo komplekslari, kinoteatrlar, umumiy ovqatlanish korxonalari, jamoat transporti korxonalari, sport-sogʻlomlashtirish muassasalari, shuningdek, yoʻlovchi tashish, maishiy xizmatlar koʻrsatish, binolarni, shu jumladan, banketlar oʻtkazish uchun ijaraga berish faoliyati bilan shugʻullanuvchi yuridik shaxslar uchun mol-mulk soligʻi va yer soligʻini toʻlashdan ozod qilish boʻyicha berilgan imtiyozlar 2020 yilning 31 dekabriga qadar uzaytirildi. Ushbu soha boʻyicha joriy yilning 1 iyuliga qadar 1638 ta soliq toʻlovchiga 6,8 mlrd. soʻmlik soliq imtiyozlar taqdim etilgan edi;
– ijtimoiy soliq stavkasini 12 foizdan 1 foizga pasaytirish boʻyicha mikrofirma va kichik korxonalar uchun berilgan imtiyozlar. Aktsizosti mahsulotlar ishlab chiqaruvchilar, davlat korxonalari va ustav jamgʻarmasida (ustav kapitalida) davlat ulushi 50 foiz va undan yuqori boʻlgan yuridik shaxslardan tashqari korxonalarga ham berilgan imtiyozlar shu yilning 31 dekabriga qadar muddati uzaytiriladigan boʻldi. Bu sohalar boʻyicha joriy yilning 1 iyul holatiga qadar taqdim etilgan soliq imtiyoz 9,8 mlrd. soʻmni tashkil etardi.
Ishchilarining sonidan qatʼi nazar, umumiy ovqatlanish korxonalari uchun ijtimoiy soliqning pasaytirilgan stavkasi qoʻllaniladi.

Surxondaryo viloyati DSB Matbuot xizmati

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