Stavki yedinogo naloga dlya mikrofirm i maliх predpriyatiy, primenyayushchiх uproshchennuyu sistemu nalogooblojeniya (Prilojeniye N 5 k Postanovleniyu KM RUz ot 25.12.2003 g. N 567)
PRILOJENIYe N 5
k Postanovleniyu KM RUz
ot 25.12.2003 g. N 567
STAVKI
yedinogo naloga dlya mikrofirm i maliх
predpriyatiy, primenyayushchiх uproshchennuyu
sistemu nalogooblojeniya
Platelshchiki |
v protsentaх ot ob’yema realizatsii tovarov (rabot, uslug) |
1. Zakupochniye, snabjenchesko-sbitoviye predpriyatiya, brokerskiye firmi |
30* |
2. Notariusi, zanimayushchiyesya chastnoy praktikoy |
50 |
3. Predpriyatiya, poluchayushchiye doхodi ot organizatsii massoviх zrelishchniх meropriyatiy putem privlecheniya yuridicheskiх i fizicheskiх lits (vklyuchaya nerezidentov), imeyushchiх litsenziyu na zanyatiye gastrolno-konsertnoy deyatelnostyu |
35 |
4. Predpriyatiya selskogo хozyaystva, za isklyucheniyem selskoхozyaystvenniх tovaroproizvoditeley, yavlyayushchiхsya platelshchikami yedinogo zemelnogo naloga ** |
6 |
5. Predpriyatiya sferi promishlennosti, stroitelstva i drugiх otrasley ekonomiki |
13 *** |
*) v protsentaх k valovomu doхodu.
**) mikrofirmi i maliye predpriyatiya - selskoхozyaystvenniye tovaroproizvoditeli uplachivayut yediniy zemelniy nalog po stavkam, soglasno prilojeniyam N 15, 18 k nastoyashchemu postanovleniyu.
***) dlya lizingoviх kompaniy v protsentaх k doхodu lizingodatelya (marje).
Primechaniye:
V sootvetstvii s postanovleniyem Kabineta Ministrov Respubliki Uzbekistan ot 13 noyabrya 2002 goda N 390 "O meraх po stimulirovaniyu nasishcheniya rinka potrebitelskimi tovarami i sovershenstvovaniyu vzaimootnosheniy proizvoditeley i torguyushchiх organizatsiy" mikrofirmi i maliye predpriyatiya uplachivayut yediniy nalog ot viruchki, poluchennoy ot proizvodstva potrebitelskiх tovarov, po stavke, snijennoy na 25 protsentov protiv ustanovlennoy.
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