Soliq imtiyozlaridan xabardormisiz?

1. Quyidagi tadbirkorlik subʼektlari yuridik shaxslar uchun yer soligʻi va mol-mulk soligʻini toʻlashdan ozod qilindi:

✔️kichik tadbirkorlik subʼektlari;
✔️ bozorlar va savdo komplekslari;
✔️kinoteatrlar;
✔️umumiy ovqatlanish korxonalari;
✔️jamoat transporti korxonalari;
✔️ sport-sogʻlomlashtirish muassasalari;
✔️ yoʻlovchi tashish;
✔️maishiy xizmatlar koʻrsatish;
✔️binolarni, shu jumladan banketlar oʻtkazish uchun ijara berish faoliyati bilan shugʻullanuvchilar yuridik shaxslar.

Imtiyoz 2020 yil 1 sentyabrigacha boʻlgan davr uchun amal qiladi.

1. Turoperatorlar, turagentlar, joylashtirish vositalari uchun navbatdagi imtiyozlar:

2020 yil 1 iyundan 31 dekabrga qadar foyda soligʻi stavkasi belgilangan stavkaga nisbatan 50 foizga kamaytiriladi;

2020 va 2021 yil yakunlari boʻyicha zararlarni Soliq kodeksida nazarda tutilgan miqdor bilan cheklamagan tarzda oʻtkazish huquqi beriladi;

Alkogol mahsulotlari bilan chakana savdo qilish huquqi uchun mahalliy yigʻimni toʻlashni 2021 yil 1 yanvargacha boʻlgan muddatga davlat soliq xizmati organlarini xabardor qilish va keyinchalik ularni 12 oy mobaynida teng qismlarda toʻlash asosida foizsiz kechiktirish (boʻlib-boʻlib toʻlash) huquqi taqdim etiladi.

1. 2020 yil 1 iyundan quyidagi tovarlarga aktsiz soligʻi kiritiladi:

✔️import qilinadigan qizdiriladigan tamaki mahsulotlari;
✔️chekiladigan, chaynaladigan, hidlanadigan, shimiladigan tamaki (snyus);
✔️chilim uchun tamaki;
✔️nikotinli tamakisiz snyus;
✔️tarkibida nikotin mavjud suyuqliklarga.

Joriy yilning oxiriga qadar spirt, alkogol mahsulotlari, shu jumladan vino va pivo uchun aktsiz soligʻi, shuningdek, benzin, dizel yoqilgʻisi va gazni yakuniy isteʼmolchilarga realizatsiya qilishdagi aktsiz soligʻining amaldagi stavkalari saqlanib qolindi.

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