Ayrim fermer xoʻjaliklaridagi ishchilarga toʻlangan daromad soligʻi qaytarib beriladi

Prezident qarori bilan davlat byudjetidan paxta yoki gʻalla yetishtirishga ixtisoslashgan fermer xoʻjaliklari ishchilarining daromad soligʻi qaytarib beriladi. Ushbu tartib 1 apreldan tajriba tariqasida joriy etiladi.

23 fevral kuni prezidentning «Qishloq xoʻjaligida aholi bandligini oshirish va yer uchastkalaridan samarali foydalanish chora-tadbirlari toʻgʻrisida»gi qarori qabul qilindi, deya xabar bermoqda Adliya vazirligi matbuot xizmati.

Qarorga koʻra, 1 apreldan 2024 yil 1 maygacha eksperiment tariqasida respublika byudjetidan paxta yoki gʻalla yetishtirishga ixtisoslashgan fermer xoʻjaliklariga ularning ishchilarining mehnatga haq toʻlash tarzidagi daromadlari boʻyicha toʻlangan jismoniy shaxslardan olinadigan daromad soligʻini qaytarib berish tartibi joriy etiladi.

Buning uchun ular quyidagi shartlarga rioya etishlari kerak:

• qishloq xoʻjaligiga moʻljallangan har bir gektar yer uchun oyiga kamida 1 nafar ishchining bandligi taʼminlanganda;
• har bir nafar ishchi uchun oyiga mehnatga haq toʻlash tarzidagi daromad mehnatga haq toʻlashning eng kam miqdorining 1 baravaridan kam boʻlmagan miqdorda belgilanganda;
• paxta yoki gʻalla yetishtirishga ixtisoslashgan fermer xoʻjaligi oʻtgan yil yakuni boʻyicha Soliq kodeksi talablariga javob berganda.

Shuningdek, 1 apreldan tadbirkorlar yangi qurilgan koʻp qavatli ishlab chiqarish binolari, shu jumladan, 2023 yil 1 yanvardan keyin foydalanishga topshirilgan binolar yuzasidan ularning mol-mulkiga hisoblangan summani bino foydalanishga topshirilgan oydan boshlab 3 yildan ortiq boʻlmagan muddatga toʻlaydi. Buning uchun ular quyidagi pasaytiruvchi koeffitsiyentni qoʻllashlari lozim boʻladi:

• 3 qavatli binoga — 0,9;
• 4 qavatli binoga — 0,8,;
• 5 qavatli binoga — 0,7;
• 6 qavatli binoga — 0,6;
• 7 va undan yuqori qavatli binoga — 0,5.

Xususan, ushbu bandda belgilangan pasaytiruvchi koeffitsiyent mahsulot ishlab chiqarish boʻyicha faoliyatni amalga oshirish uchun zarur boʻlgan yordamchi xonalar bilan birga, agar ularning maydoni yangi qurilgan koʻp qavatli ishlab chiqarish binosining umumiy maydonining 20 foizidan oshmagan boʻlsa joriy etiladi. Bundan tashqari, ishlab chiqarish maqsadlarida bino bir nechta xoʻjalik yurituvchi subʼektlar tomonidan birgalikda foydalanilayotgan boʻlsa, bunday binoning har bir mulkdori tomonidan qoʻllaniladi.

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