QISHLOQ XO‘JALIGI KORXONALARINI SOLIQQA TORTISHNING O‘ZIGA XOS XUSUSIYATLARI

Xolmirzayeva Gulrux Akbarovna; Omonova Aziza Sadriddin qizi

Authors

Xolmirzayeva Gulrux Akbarovna
Omonova Aziza Sadriddin qizi

Keywords:

qishloq xo‘jaligi, soliq tizimi, yer solig‘i, yagona soliq, agrar siyosat, soliq imtiyozlari, fiskal siyosat.

Abstract

Mazkur maqolada qishloq xo‘jaligi korxonalarini soliqqa tortishning iqtisodiy va huquqiy asoslari, ularning o‘ziga xos xususiyatlari hamda amaldagi soliq mexanizmlari tahlil qilinadi. Shuningdek, agrar sohada soliq yukining taqsimlanishi, imtiyozlar tizimi, mavjud muammolar va ularni bartaraf etish yo‘nalishlari yoritilgan. Tadqiqot natijasida qishloq xo‘jaligi korxonalarining soliq tizimini takomillashtirish bo‘yicha ilmiy asoslangan takliflar ishlab chiqilgan.

References

1. O‘zbekiston Respublikasi Soliq kodeksi. – Toshkent, 2020.

2. Mirziyoyev Sh.M. Yangi O‘zbekiston taraqqiyot strategiyasi. – Toshkent: O‘zbekiston, 2022.

3. Shayxova H. Milliy qadriyatlar va ijtimoiy tafakkur. – Toshkent: Fan, 2012.

4. Abdumannonovna, T. D. (2024, June). INTERNAL AUDIT SERVICE IN JOINT STOCK COMPANIES IMPROVEMENT. In INTERNATIONAL CONFERENCE ON ADVANCE SCIENCE AND TECHNOLOGY (Vol. 1, No. 6, pp. 17-20).

5. Xo’jabekovich, X. O. K., & Sardor, O. R. (2025, April). DIRECTIONS OF DEVELOPMENT OF MODERN EDUCATION. In International Conference on Adaptive Learning Technologies (Vol. 16, pp. 105-110).

6. Obidova F., Shirinov K. INVESTITSION LOYIHALARNI MOLIYALASHTIRISH //Russian-Uzbekistan Conference. – 2024. – С. 102-104.

7. Abdumannonovna, T. D., & Asadbek, R. (2024, October). Financial Analysis Based on Accounting Statements. In International Conference of Economics, Finance and Accounting Studies (Vol. 10, pp. 86-89).

8. Xo’jabekovich, X. O. K., & Tohir, Q. (2025, April). Digital Transformation of Small Businesses: Opportunities and Prospects. In International Conference of Economics, Finance and Accounting Studies (Vol. 16, pp. 89-93).

9. Yahyoyevna O. F. et al. SUSTAINABILITY AND MANAGEMENT: HOW COMPANIES CAN INTEGRATE SUSTAINABILITY INTO THEIR STRATEGY //INTERNATIONAL CONFERENCE ON INTERDISCIPLINARY SCIENCE. – 2024. – Т. 1. – №. 10. – С. 194-199.

10. Обидова Ф. Я. ОСНОВНЫЕ АСПЕКТЫ УПРАВЛЕНИЯ СИСТЕМОЙ КАЧЕСТВА НА ПРЕДПРИЯТИЯХ //Экономика и социум. – 2024. – №. 5-2 (120). – С. 1218-1221.

11. Abdumannonovna, T. D., & Sherzod, K. S. (2024). SIGNIFICANCE AND ROLE OF INTERNATIONAL AUDITING STANDARDS. JOURNAL OF EDUCATION, ETHICS AND VALUE, 3(1), 57-60.

12. Abdumannonovna, T. D., & Aralbekovna, X. G. (2025, February). Auditorlik Dalillarining Ahamiyati Va Tahlil Usullari. In International Conference of Economics, Finance and Accounting Studies (Vol. 14, pp. 149-152).

13. Obidova, F., & Shirinov, K. (2024, December). INVESTITSION LOYIHALARNI MOLIYALASHTIRISH. In Russian-Uzbekistan Conference (pp. 102-104).

14. Abdumannonovna, T. D., & Nurzod, T. (2025, April). O’zbekistonning 2030 Yilgacha Bo’lgan Rivojlanish Strategiyasida Auditorlik Faoliyatining Roli. In International Conference of Economics, Finance and Accounting Studies (Vol. 16, pp. 51-53).