M U N D A R I J A
I BOB. SOLIQQA TORTISH NAZARIYASI
1.1. Soliqlaming iqtisodiy mohiyati va obyektiv zam rlig i
6
1.2. Soliqlaming funksiyalari........................................................... 14
1.3. Soliq elem entlari........................................................................22
1.4. Soliqqa tortish tam oyillari........................................................44
II BOB. O'ZBEKISTON SOLIQ TIZIMI ASOSLARI
2.1. Soliqlar va soliqlarga tenglashtirilgan toTovlaiga
umumiy tavsifnom a...........................................................................52
2.2. Soliqlaming gum hlanishi......................................................... 57
III BOB. YURIDIK SHAXSLARNI SOLIQQA TORTISH
3.1. Yuridik shaxslardan olinadigan foyda s o l i g 'i ........................ 70
3.2. Soliq solishning soddalashtirilgan tartibi . .’ ............., . . . . 90
3.2.1. Yagona sohq to T o v i...............................................................90
3.2.2. Savdo va umumiy ovqatlanish korxonalarini soliqqa
to rtis h .................................................................................................104
3.2.3. Yagona yer soligT ................................................................. 109
3.2.4. Tadbirkorlik faoliyatining ayrim turlari bo'yicha qat’iy
belgilangan s o liq .............................................................................. 118
3.3. Qo'shilgan qiymat soligT ........................................................124
3.4. Aksiz soligT...............................................................................152
3.5. Yuridik shaxslardan olinadigan
mol-mulk so lig T
172
3.6. Yuridik shaxslardan undiriladigan yer soligT ......................185
3.7. Obodonlashtirish va ijtimoiy infratuzilmani rivojlantirish
uchun s o liq ....................................................................................... 199
3.9. Suv resurslaridan foydalanganlik uchun s o liq ...................... 203
3.10. Yer qa’ridan foydalanganlik uchun s o liq .......................... 211
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