TASHQI SAVDO FAOLIYATINI SOLIQQA TORTISH MEXANIZMLARINI TAKOMILLASHTIRISH: FISKAL NEYTRALLIK, REPATRIATSIYA VA QQS MA’MURIYATCHILIGI
DOI:
https://doi.org/10.5281/zenodo.23387354Abstract
Maqolada O‘zbekistonda tashqi savdo faoliyatini soliqqa tortishni takomillashtirishga qaratilgan to‘rtta ilmiy-amaliy taklif tahlil qilinadi. Xususan, aktivlar 120 kun ichida to‘liq repatriatsiya qilinganda jarimaning 75 foizini qaytarish, chet el jismoniy tadbirkorlarini QQS to‘lovchisi sifatida e’tirof etish, eksport foydasiga 15 foizlik umumiy foyda solig‘i stavkasini qo‘llash hamda eksportda foydalanilgan tovar va xizmatlar bo‘yicha QQSni hisobga olish mexanizmini takomillashtirish masalalari yoritiladi. Ushbu choralar soliq qamrovi va fiskal neytrallikni mustahkamlash, hisob-kitob intizomini yaxshilash hamda eksportchilar likvidligini qo‘llabquvvatlashga xizmat qilishi asoslanadi.Keywords
tashqi savdo, soliqqa tortish, aktivlar repatriatsiyasi, QQS, foyda solig‘i, eksport, soliq neytralligi, soliq ma’muriyatchiligi, fiskal samaradorlikReferences
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2026-09-01
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Almuradov, N. A. (2026). TASHQI SAVDO FAOLIYATINI SOLIQQA TORTISH MEXANIZMLARINI TAKOMILLASHTIRISH: FISKAL NEYTRALLIK, REPATRIATSIYA VA QQS MA’MURIYATCHILIGI. GREEN ECONOMY AND DEVELOPMENT, 4(10), 147–155. https://doi.org/10.5281/zenodo.23387354
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