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    <title>O‘RQ-1014. 24.12.2024. Soliq va budjet siyosatining 2025-yilga moʻljallangan asosiy yoʻnalishlari qabul qilinganligi munosabati bilan Oʻzbekiston Respublikasining ayrim qonun hujjatlariga qoʻshimcha va oʻzgartirishlar kiritish toʻgʻrisida</title>
    
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                                            <div class="lx_lp_title">Soliq va budjet siyosatining 2025-yilga moʻljallangan asosiy yoʻnalishlari qabul qilinganligi munosabati bilan Oʻzbekiston Respublikasining ayrim qonun hujjatlariga qoʻshimcha va oʻzgartirishlar kiritish toʻgʻrisida</div>

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                                            <div class="lx_lp_subtitle">Oʻzbekiston Respublikasining Qonuni, 24.12.2024 yildagi O‘RQ-1014-son</div>
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                                            <p data-pm-slice="1 1 []" style="text-align: justify;">Unga ko‘ra,<strong> Soliq kodeksiga</strong> qishloq xo‘jaligiga mo‘ljallanmagan bo‘sh turgan yer uchastkalarini realizatsiya qilish bo‘yicha aylanmaning <strong>QQSdan ozod etilishini</strong>, shaharlar va shaharchalarning maʼmuriy chegaralarida joylashgan qishloq xo‘jaligiga mo‘ljallangan yer uchastkalari bo‘yicha yer solig‘ini <strong>ikki baravar miqdorida</strong> hisoblash tartibi bekor qilinishini, <strong>YATT xodimlari </strong>tomonidan to‘lanadigan ijtimoiy soliq summasi kamaytirilishini, shuningdek soliq to‘lovchilar bojxona chegarasini kesib o‘tganligini tasdiqlovchi <strong>belgi</strong> qo‘yilgan tovarning kuzatuv hujjatlarini soliq organlariga taqdim etish majburiyatidan <strong>ozod etilishini</strong> nazarda tutuvchi<strong> o‘zgartirishlar</strong> kiritilmoqda.</p>

<p style="text-align: justify;">Shuningdek, mobil aloqa xizmatlarining aksiz solig‘ini solishdan<strong> ozod etilishi</strong>, noshirlik-matbaa faoliyati, axborot texnologiyalari, taʼlim muassasalarining o‘quvchilarini tadbirkorlarga ishga joylashtirish, yoshlarni avtomobil yo‘llaridagi ko‘chma savdo obyektlari orqali tovarlarni realizatsiya qilishga jalb etish, tadbirkorlik subyektlari tomonidan kam taʼminlangan oila aʼzolarini ishga qabul qilish orqali ularni qo‘llab-quvvatlash sohasida vaqtinchalik<strong> soliq imtiyozlari </strong>joriy etilishi, shuningdek qayta tiklanuvchi energiya manbalarining qurilmalarini o‘rnatgan jismoniy va yuridik shaxslar uchun <strong>soliq imtiyozlari</strong> berilishi ham nazarda tutilmoqda.</p>

<p style="text-align: justify;">Bundan tashqari tamaki va alkogol mahsulotlari, neft mahsulotlari hamda aksiz to‘lanadigan boshqa tovarlar uchun<strong> soliq stavkalari</strong>, mol-mulk solig‘i, yer solig‘i, suv resurslaridan foydalanganlik uchun soliq, yer qaʼridan foydalanganlik uchun soliq, aylanmadan olinadigan soliq bo‘yicha<strong> soliq stavkalari</strong> o‘zgartirilmoqda.</p>

<p style="text-align: justify;">Shuningdek tovarlarni (xizmatlarni) eksportga <strong>realizatsiya qilishdan olingan daromadlarni </strong>qo‘llab-quvvatlash uchun beriladigan<strong> foyda solig‘i</strong> va aylanmadan olinadigan soliq bo‘yicha <strong>soliq imtiyozlari</strong> bekor qilinmoqda, aylanmadan olinadigan soliqning qatʼiy belgilangan stavkalari, soliq stavkasi bo‘yicha soliqni qatʼiy belgilangan summada to‘lashning o‘ziga xos xususiyatlari to‘g‘risidagi normalar <strong>bekor qilinmoqda</strong>.</p>

<p style="text-align: justify;"><strong>Byudjet kodeksiga</strong> byudjet tizimi byudjetlari daromadlarining kamayishini, soliq va <strong>bojxona imtiyozlari</strong> berilishini yoki bekor qilinishini, shuningdek soliq bo‘lmagan tushumlardan <strong>byudjet tizimi</strong> byudjetlariga ajratmalarning kamayishini yoki ko‘payishini nazarda tutuvchi qonunchilik normalari keyingi moliya yilining <strong>1 yanvaridan</strong> eʼtiboran amalga kiritilishi to‘g‘risidagi qoidani belgilovchi o‘zgartirish kiritilmoqda.</p>

<p style="text-align: justify;">Bundan tashqari <strong>“Qayta tiklanuvchi energiya manbalaridan foydalanish to‘g‘risida”</strong>gi Qonunga qayta tiklanuvchi energiya manbalaridan foydalanish sohasida <strong>soliq imtiyozlari </strong>belgilanishini nazarda tutuvchi o‘zgartirish kiritilmoqda.</p>

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