{"id":16590,"date":"2026-06-01T20:12:06","date_gmt":"2026-06-01T15:12:06","guid":{"rendered":"https:\/\/invest-in-uzbekistan.org\/?p=16590"},"modified":"2026-06-01T20:12:06","modified_gmt":"2026-06-01T15:12:06","slug":"dlya-subektov-malogo-biznesa-nalogovyj-rezhim-stanet-bolee-blagopriyatnym","status":"publish","type":"post","link":"https:\/\/invest-in-uzbekistan.org\/uz\/novosti-uzbekistana\/dlya-subektov-malogo-biznesa-nalogovyj-rezhim-stanet-bolee-blagopriyatnym\/","title":{"rendered":"Kichik biznes subyektlari uchun soliq rejimi yanada qulaylashtiriladi"},"content":{"rendered":"<strong>\u201cKichik biznes subyektlarining o\u2018sishi uchun yanada qulay iqtisodiy va ma\u2019muriy shart-sharoitlar yaratish to\u2018g\u2018risida\u201dgi Prezident Farmoni (PF\u2013100-son, 26.05.2026-y.) qabul qilindi, deb <a href=\"https:\/\/t.me\/huquqiyaxborot_lotin\/11108\">xabar bermoqda<\/a> Adliya vazirligi matbuot xizmati.<\/strong><\/p>\n<p><a href=\"http:\/\/invest-in-uzbekistan.org\/wp-content\/uploads\/2ks4hh6ltu7fv11r0rdsidgrsq3xd3pg.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16591\" src=\"http:\/\/invest-in-uzbekistan.org\/wp-content\/uploads\/2ks4hh6ltu7fv11r0rdsidgrsq3xd3pg.jpg\" alt=\"\" width=\"1280\" height=\"739\" srcset=\"https:\/\/invest-in-uzbekistan.org\/wp-content\/uploads\/2ks4hh6ltu7fv11r0rdsidgrsq3xd3pg.jpg 1280w, https:\/\/invest-in-uzbekistan.org\/wp-content\/uploads\/2ks4hh6ltu7fv11r0rdsidgrsq3xd3pg-300x173.jpg 300w, https:\/\/invest-in-uzbekistan.org\/wp-content\/uploads\/2ks4hh6ltu7fv11r0rdsidgrsq3xd3pg-1024x591.jpg 1024w, https:\/\/invest-in-uzbekistan.org\/wp-content\/uploads\/2ks4hh6ltu7fv11r0rdsidgrsq3xd3pg-768x443.jpg 768w, https:\/\/invest-in-uzbekistan.org\/wp-content\/uploads\/2ks4hh6ltu7fv11r0rdsidgrsq3xd3pg-254x147.jpg 254w\" sizes=\"auto, (max-width: 1280px) 100vw, 1280px\" \/><\/a><\/p>\n<p>Farmonga ko\u2018ra, 2026-yil 1-iyundan soliq solishning umumbelgilangan tartibiga o\u2018tish uchun belgilangan chegaraviy miqdor BHMning 12 ming baravari etib belgilandi.<\/p>\n<p>2026-yil 1-iyundan:<\/p>\n<ul>\n<li>mehmonxona va umumiy ovqatlanish xizmatlarini ko\u2018rsatuvchi tadbirkorlar tomonidan:<br \/>\n&#8211; alkogol va tamaki mahsulotlarini sotishda naqd pul to\u2018lovlarini qabul qilishga ruxsat beriladi;<br \/>\n&#8211; alkogol mahsulotlari xarid qilinganda raqamli markirovka kodlari ushbu subyektlarda yakuniy iste\u2019molga realizatsiya qilingan deb e\u2019tirof etiladi;<\/li>\n<li>umumiy ovqatlanish xizmatlarini ko\u2018rsatuvchi tadbirkorlar uchun:<br \/>\n&#8211; ayrim toifadagi xodimlarni mehnat organlarining mobil ilovasi orqali soddalashtirilgan tarzda shu kunning o\u2018zida va muayyan muddatga rasmiylashtirish va ish haqini to\u2018lash tartibi joriy etiladi;<br \/>\n&#8211; to\u2018langan QQSning bir qismini qaytarish, tushumning naqd pulsiz shaklda tushgan ulushidan qat\u2019i nazar, to\u2018langan soliq summasining 40 foizi miqdorida amalga oshiriladi.<\/li>\n<\/ul>\n<p>Farmonga ko\u2018ra, 2027-yil 1-yanvardan:<\/p>\n<ul>\n<li>alkogol mahsulotlarini chakana sotish hamda umumiy ovqatlanish korxonalari tomonidan alkogol mahsulotlarini realizatsiya qilish huquqi uchun yig\u2018imlar birlashtiriladi va uning stavkasi BHMning 10 foizi miqdorida belgilanadi;<\/li>\n<li>jismoniy va yuridik shaxslar tomonidan tadbirkorlarga umumiy maydoni 1 000 metr kvadratdan ko\u2018p bo\u2018lgan mol-mulk ijaraga berilganda, soliq solish maqsadida ijara to\u2018lovining eng kam stavkalari qo\u2018llanmaydi, bundan Toshkent shahri mustasno;<\/li>\n<li>kichik biznes subyektlariga buxgalteriya hisobini yurituvchi tashkilotlar va soliq maslahatchilarini jalb qilish xarajatlarini 2 barobarga oshirgan holda chegirishga ruxsat beriladi.<\/li>\n<\/ul>\n<p>2026-yil 1-iyundan 2030-yil 1-yanvarga qadar asosiy faoliyat turi umumiy ovqatlanish, savdo yoki xizmat ko\u2018rsatish sohasi bo\u2018lgan tadbirkorlarga ixtiyoriy ravishda QQSni hisoblab chiqarish va to\u2018lashning soddalashtirilgan tartibini tanlash huquqi beriladi.<\/p>\n<p>QQSni hisoblab chiqarish va to\u2018lashning soddalashtirilgan tartibida:<\/p>\n<ul>\n<li>QQS stavkasi tovarlarni (xizmatlarni) realizatsiya qilish bo\u2018yicha barcha aylanmalarga nisbatan 6 foiz etib belgilanadi;<\/li>\n<li>foyda solig\u2018i stavkasi 0 foiz etib belgilanadi va soliq hisobotini taqdim etish majburiyati bekor qilinadi;<\/li>\n<li>sotib olingan tovarlar (xizmatlar) bo\u2018yicha to\u2018langan QQS summasini hisobga olish huquqi berilmaydi.<\/li>\n<\/ul>\n<p>Farmonga ko\u2018ra, QQS to\u2018lovchisi guvohnomasi faqat ushbu soliq to\u2018lovchilar hisobini yuritish maqsadida beriladi va ta\u2019sir choralarini belgilashga asos bo\u2018lib hisoblanmaydi.<\/p>\n<p>Quyidagilar bekor qilinadi:<\/p>\n<ul>\n<li>QQS to\u2018lovchisi guvohnomasini vaqtincha to\u2018xtatib turish tartibi;<\/li>\n<li>O\u2018zbekistonning bojxona chegarasi orqali tovarlarni olib kirishni (importni) amalga oshiruvchi yuridik shaxslar, YATTlar va o\u2018zini o\u2018zi band qilgan shaxslarni majburiy tartibda QQS to\u2018lovchisi deb e\u2019tirof etish.<\/li>\n<\/ul>\n<p>2027-yil 1-yanvardan soliq xavfi darajasi past bo\u2018lgan hollarda QQSning salbiy farq summasini qaytarishda (qoplashda) inson omili ishtirokidagi joriy amaliyotdan voz kechiladi.<\/p>\n<p>2028-yil 1-yanvarga qadar kichik biznes subyektlariga soliq organlarining \u201cSoliq xavfini aniqlash, tahlil qilish va baholash\u201d dasturi orqali aniqlanadigan soliqqa oid huquqbuzarlik alomatlarini mustaqil tuzatish imkoni berilib, quyidagi soliq tekshiruvlari o\u2018tkazilmaydi:<\/p>\n<ul>\n<li>soliq xavfi summasi 500 mln so\u2018mgacha bo\u2018lganda \u2013 soliq auditi;<\/li>\n<li>soliq xavfi summasi 100 mln so\u2018mgacha bo\u2018lganda \u2013 sayyor soliq tekshiruvi.<\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>\u201cKichik biznes subyektlarining o\u2018sishi uchun yanada qulay iqtisodiy va ma\u2019muriy shart-sharoitlar yaratish to\u2018g\u2018risida\u201dgi Prezident Farmoni (PF\u2013100-son, 26.05.2026-y.) qabul qilindi, deb xabar bermoqda Adliya vazirligi matbuot xizmati. Farmonga ko\u2018ra, 2026-yil 1-iyundan&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16591,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-16590","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-novosti-uzbekistana"],"acf":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/16590","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/comments?post=16590"}],"version-history":[{"count":1,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/16590\/revisions"}],"predecessor-version":[{"id":16592,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/posts\/16590\/revisions\/16592"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media\/16591"}],"wp:attachment":[{"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/media?parent=16590"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/categories?post=16590"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invest-in-uzbekistan.org\/uz\/wp-json\/wp\/v2\/tags?post=16590"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}