Mundarija: Kirish I bob. Xalqaro turizm bozorini rivojlantirishning nazariy asoslari

ANNOTATION
OF THE BACHELOR’S GRADUATION QUALIFICATION THESIS OF THE STUDENT OF 3-1TUR-13 GROUP MAXMUDOVA NIGORA
Topic: The ways of development international tourism in Uzbekistan
An ever-increasing number of destinations worldwide have opened up to, and invested in tourism, turning it into a key driver of socio-economic progress through the creation of jobs and enterprises, export revenues, and infrastructure development.
Over the past six decades, tourism has experienced continued expansion and diversication to become one of the largest and fastest-growing economic sectors in the world. Many new destinations have emerged in addition to the traditional favourites of Europe and North America.
Tourism has boasted virtually uninterrupted growth over time, despite occasional shocks, demonstrating the sector’s strength and resilience. International tourist arrivals have increased from 25 million globally in 1950 to 278 million in 1980, 674 million in 2000, and 1186 million in 2015. Likewise, international tourism receipts earned by destinations worldwide have surged from US$ 2 billion in 1950 to US$ 104 billion in 1980, US$ 495 billion in 2000, and US$ 1260 billion in 2015.
Tourism is a major category of international trade in services. In addition to receipts earned in destinations, international tourism also generated US$ 211 billion in exports through international passenger transport services rendered to non-residents in 2015, bringing the total value of tourism exports up to US$ 1.5 trillion, or US$ 4 billion a day on average. International tourism now represents 7% of the world’s exports in goods and services, up from 6% in 2014, as tourism has grown faster than world trade over the past four years. As a worldwide export category, tourism ranks third after fuels and chemicals and ahead of food and automotive products. In many developing countries, tourism ranks as the export sector.
The main Targets and Priorities of the state policy in the sphere of tourism in mid-term are:

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  creation of favorable conditions for the activity of the tourism industry subjects;
  
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  simplification of visa and registration procedures, passport and customs control;
  
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  implementation of security measures on life and health of tourists in the arrangement of tourism services;
  
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  accelerated development of new potential forms of tourism;
  
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  enhancing cooperation with international and national organizations in the tourism sector, the introduction of advanced international standards of quality of tourism services;
  
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  accelerated development of modern facilities of tourism infrastructure in the regions of the Republic, as well as wide attraction of foreign investments for these purposes, etc.
  
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  Exempt from payment of customs fees (except for fees for customs clearance) for imported equipment, machinery, component parts, spare parts and materials not produced in the Republic of Uzbekistan, for the construction and reconstruction of hotels, according to the lists approved in accordance with the established procedures.
  
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  Exempt for a period of 5 years for legal entities from payment of corporate income tax, land tax and property tax, as well as a single tax payment of legal entities from the date they put into operation hotels of at least 4 stars certified in accordance with the established procedure.
  

Established, since June 1, 2017 tourism enterprises that provide hotel and tourism services are exempt from paying:

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  corporate income tax,
  
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  property tax,
  
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  tax on improvement and development of social infrastructure,
  
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  a single tax payment for microfirms and small enterprises,
  
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  as well as mandatory contributions to the Republican Road Fund.
  

The specified tax privileges are given at volume of direct private foreign investments:

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  from 300 thousand to 3 million US dollars – for a period of for
  3 years;
  
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  more than 3 million to 10 million US dollars – for a period of for 5 years;
  
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  more than 10 million US dollars – for a period of 7 years.
  

Development Concept of Tourism Industry Presidential Decree “On measures to implement the Concept of tourism development in the Republic of Uzbekistan in the mid-term period”.
- approval of the Development Concept of the tourism industry of the Republic of Uzbekistan in the mid-term period;
- approval of the Program of specific measures to implement
the Concept, which includes proposals for main problem solutions
in the industry;
- establishment of the Council for Tourism Development Coordination chaired by the Prime Minister of the Republic of Uzbekistan.
The Concept provides the following benefits:
- long-term loans to businesses for 15 to 20 years if they construct modern hotels and upgrading existing ones;
- an increase ATM numbers at the hotels and around tourism objects, which are compatible with international payment systems.
Until January 1, 2022 the following benefits are provided to hotels:
1) hotels are exempt from the state social tax for its foreign specialists working at managerial level;
2) foreign specialists of the hotel management are exempt from the tax on personal income.
Entrepreneurs, operating on the territory of tourism zone “Qadimiy Bukhara” are exempt from paying:
- land tax and property tax, corporate income tax, property tax, tax on mprovement and development of social infrastructure, a single tax payment for microfirms and small enterprises, as well as mandatory contributions to the Republican Road Fund.
- customs fees (except for fees for customs clearance) for imported equipment, machinery, component parts, spare parts and materials not produced in the Republic of Uzbekistan, for the construction and reconstruction of hotels.