Soʻnggi paytlarda ommaviy axborot vositalari va ijtimoiy tarmoqlarda eng koʻp muhokamalarga sabab boʻlayogan asosiy mavzulardan biri, “obnalchilar” muammosidir. Yaʼni faoliyati “shubhali” deb topilgan korxonalar bilan hamkorlik…
Soʻnggi paytlarda ommaviy axborot vositalari va ijtimoiy tarmoqlarda eng koʻp muhokamalarga sabab boʻlayogan asosiy mavzulardan biri, “obnalchilar” muammosidir. Yaʼni faoliyati “shubhali” deb topilgan korxonalar bilan hamkorlik qilgan aksariyat tadbirkorlik subʼektlarida qoʻshilgan qiymat soligʻi (QQS) asossiz tarzda hisobga olinganligi maʼlum boʻlmoqda.
Surxondaryo viloyati DSB Matbuot xizmati maʼlum qilishicha, tuzilgan maxsus ishchi guruh tomonidan “shubhali” korxonalar roʻyxatiga kirgan 574 ta subʼektlar bilan oʻzaro hamkorlik qilgan viloyatimizdagi 200 dan ortiq korxonalarda tushuntirish ishlari olib borilmoqda. Shu bilan birga, bevosita ularning ish joylariga tashrif buyurgan holda oʻquv darslari hamda seminar-treninglar oʻtkazilmoqda.
Navbatdagi ana shunday seminar-trening viloyat Davlat soliq boshqarmasida boʻlib oʻtdi. Unga “shubhali” korxonalar bilan iqtisodiy munosabatga kirishgan korxonalar rahbarlari va buxgalterlari taklif etildi.
Eng avvalo yangi tahrirdagi Soliq kodeksi bilan amaliyotga joriy etilgan bir qator yangiliklar, xususan soliq toʻlovchilarga ularning kontragentlarini tanlashda yuklatilgan majburiyatlar haqida batafsil maʼlumotlar berildi.
Jumladan, Soliq kodeksining 14-moddasiga muvofiq, agar bitimning yoki iqtisodiy munosabatlarning yuridik jihatdan rasmiylashtirilishi ularning haqiqatdagi iqtisodiy mazmuniga muvofiq boʻlmasa, soliq organlari soliq solish maqsadida bitimning yuridik tavsiflanishini, soliq toʻlovchining maqomini va (yoki) uning iqtisodiy faoliyati xususiyatini oʻzgartirishga haqliligi;
Soliq kodeksining 15-moddasiga binoan soliq munosabatlarida soliq toʻlovchilar kontragentlarni tanlash chogʻida ularning soliq organlarida soliq toʻlovchilar sifatida hisobga qoʻyilganligini, kontragentning ishbilarmonlik obroʻsini, ishlab chiqarish bazasi va xodimlari mavjudligini, moliyaviy holatini, bitim boʻyicha majburiyatlarni bajarish qobiliyatini tekshirib, lozim darajada ehtiyotkorlik qilishi shartliligi;
Soliq kodeksining 266-moddasi bilan qoʻshilgan qiymat soligʻi toʻlovchilar tovarlarni (xizmatlarni) sotib olishda toʻlangan QQS summasini hisobga olish huquqi tovarlarni (xizmatlarni) olish boʻyicha qalbaki yoki koʻzboʻyamachilik uchun tuzilgan bitim natijasida vujudga kelganligiga oid dalillar mavjud boʻlsa, soliq organlari hisobga olishni bekor qilishni yoki unga tuzatishni amalga oshirishga haqliligi belgilab qoʻyilgan.
Bir soʻz bilan aytganda, tadbirkorlik subʼektlari kontragentlarni tanlash va oʻzaro hamkorlik qilish jarayonida lozim darajada ehtiyokorlik choralarini koʻrish, soliq savodxonliklarini oshirishlari lozim. Zero, qonunni bilmaslik javobgarlikdan ozod etmaydi.
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