Articles

TIJORAT BANKLARINI SOLIQQA TORTISHNING O'ZIGA XUSUSIYATLARINI NAZARIYASOSLARI

Vol. 5 No. 1 Special Issue (2025): Republican scientific and practical conference with the participation of foreign scientists on the topic "Forming the Uzbekistan economy on the basis of innovation and financing startup projects" 582-585

DOI: 10.5281/zenodo.14900926 2024-12-28 Articles CC BY 4.0 Open Access

Authors

  • Hoshim Mahammatov Toshkent amali fanlar universiteti Bank va moliya kafedrasi ,katta o’qituvchi

Abstract

Ushbu mavzuni tijorat banklarini soliqqa tortishning o’ziga xususiyatlarini nazariy asoslari yoritishdan iborat. Soliq solinadigan daromad toifalari: Tijorat banklarini daromadidan soliqqa tortiladiganlari quyidagilar, tovarlar, ishlar, xizmatlar, foizlar, dividendlar, yalpi royalti, yalpi ijara haqi va kapital o‘sishidan tushgan daromadlarga soliq solinadi. Davlat nuqtai nazaridan ushbu manbalar bankning soliqqa tortiladigan daromadlar sirasiga kiradi. Agar Tijorat banki mahalliy kompaniya bo’lsa unda kompaniyalarning ishidan olingan dividendlar qisman soliqqa tortiladi

Keywords:

Bankning rentabelligi, foizlar, dividendlar, yalpi royalti, yalpi ijara haqi, obligatsiyalar, sof foyda.

References

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http://www.lex.uz – O‘zbekiston Respublikasi qonunlari bazasi sayti

https://www.imv.uz – Iqtisodiyot va moliya vazirligi sayti

http://www.soliq.uz – O‘zbekiston Respublikasi Davlat soliq qo‘mitasi sayti

http://www.stat.uz – O‘zbekiston Respublikasi Davlat statistika qo‘mitasi sayti

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    Published

    2024-12-28

    Issue

    Vol. 5 No. 1 Special Issue (2025): Republican scientific and practical conference with the participation of foreign scientists on the topic "Forming the Uzbekistan economy on the basis of innovation and financing startup projects"

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    Articles

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    This work is licensed under a Creative Commons Attribution 4.0 International License.

    How to Cite

    Mahammatov , H. . (2024). TIJORAT BANKLARINI SOLIQQA TORTISHNING O’ZIGA XUSUSIYATLARINI NAZARIYASOSLARI. Eurasian Journal of Academic Research, 5(1 Special Issue), 582-585. https://doi.org/10.5281/zenodo.14900926
    Innovative Academy RSC
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