“ХХI АСРДА ИЛМ-ФАН ТАРАҚҚИЁТИНИНГ РИВОЖЛАНИШ ИСТИҚБОЛЛАРИ ВА УЛАРДА ИННОВАЦИЯЛАРНИНГ
ТУТГАН ЎРНИ” МАВЗУСИДАГИ РЕСПУБЛИКА ИЛМИЙ-ONLINE КОНФЕРЕНЦИЯСИ МАТЕРИАЛЛАРИ
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closed, and deductible - open. The following amendments were
made to the definition of individual
items
of deductible expenses:
- rules for limiting representation expenses are excluded. Previously, their
amount in
deductible expenses could not
exceed one percent of the proceeds from
the sale of products (works,
services), including value added tax and excise tax;
- daily spending restrictions are excluded;
- restrictions on the amounts of insurance premiums for voluntary insurance
paid in favor of
an individual are excluded.
Previously, the rate for determining deductible expenses was two
percent of the revenue from the sale of goods (work, services),
including value added tax and excise
tax;
- all payments for compensation for
work related injury, occupational disease,
or other
damage to health are now deductible expenses;
- from the deductible excluded the cost
of works on the improvement of cities and
towns.
These costs are converted into
non-deductible.
A charge for fully worn-out equipment in operation
has been excluded
from the list of deductible expenses.
Amendments and additions to the Tax
code
create the necessary legal conditions for
the implementation of the approved Concept
of budget
and tax policy for the planned 2019
year and forecast targets for 2020-2021 years,
serve to clarify
certain legislative norms for
their unambiguous application, as well as resolve certain issues in the
field of taxation.
BIBLIOGRAPHY:
1. The Decree of the President of the Republic of Uzbekistan dated November 29, 2017 “On the Establishment of the
Ministry of Innovative Development of the Republic of Uzbekistan” No. DP-5264. http://lex.uz/.
2. Annual Statistical Bulletin of the Republic of Uzbekistan for 2010-2016. Statistical collection. State Statistics
Committee of the Republic of Uzbekistan. –T.2017. – 284 p.
3. spot.uz
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