Kalit so‘zlar
соддалаштирилган режим
айланмадан солиқ
фойда солиғи
меъзон
ставка
Qanday qilib iqtibos keltirish mumkin
Abstrak
Ушбу мақолада кичик бизнес субъектларини (КБС) сорлиққа тортиш бораситидаги илмий-амалий ёндашувлар таҳлил қилинган. Таҳлиллар натижасида асосида Ўзбекистонлда КБСларини солиққа тортиш тизимини оптималлаштириш йўллари ишлаб чиқилган. Таҳлиллар Ўзбекистонда КБСларни соддалштирилган тартибда айланмадан солиққа тортишдан воз кечиб ўрнига хориж мамлакатларидан кенг қўлланилиб келинаётган пасайтирилган чтавкадаги қойда солиғини жорий этиш, КБСлар мақомини аниқлашда йиллик товар айланмасига қўшимча равишда ишчилар сони ва капитал миқдори чегараларини белгилаш, ҳамда КБСлар фойда солиғи ставкасини 12 фоизга қадар камайтириш зарурлиги эконометрик таҳлил натижалари асосида асосланди
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