O‘ZBEKISTON VA XORIJDA QO‘SHILGAN QIYMAT SOLIG‘I STAVKALARINING TAQQOSLAMA TAHLILI.
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Abstract:
Maqolada qo‘shilgan qiymat solig‘ining O‘zbekistonda va xorijdagi amalda bo‘lgan stavkalari yoritib o‘tilgan. Qo‘shilgan qiymat solig‘ining ijtimoiy-iqtisodiy jihatdan muhimligi, adabiyotlarni o‘rganish va xalqaro tajribani tahlil qilish orqali yoritilgan. Yuqori hamda pasaytirilgan QQS stavkalar joriy etilgan mamlakatlar va ulardagi imtiyozli stavkalar haqida ma’lumotlar keltirilib, nisbatan QQSning imtiyozli (pasaytirilgan) stavkasini ma’lum sohalarga qo‘llash orqali ham turli xil sohalarni rivojlantirish mumkinligi qayd etilgan. Shundan kelib chiqib, O‘zbekistonda ma’lum bir tovar va xizmat turlariga QQSning imtiyozli stavkalarini belgilash va ma’lum birlaridan imtiyozlarni bekor qilish yuzasidan takliflar ishlab chiqilgan
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