QO‘SHILGAN QIYMAT SOLIG‘INI HISOBLASH VA HISOB-KITOBLARNI TAQDIM QILISH JARAYONI

Xolmirzayeva Gulrux; Usmonov Mamurjon

Authors

Xolmirzayeva Gulrux Samarqand iqtisodiyot va servis instituti “Investitsiya va innovatsiyalar” kafedrasi assistenti
Usmonov Mamurjon Samarqand iqtisodiyot va servis instituti talabasi

Keywords:

qo‘shilgan qiymat solig‘i, soliq bazasi, soliq krediti, hisob-faktura, soliq deklaratsiyasi, soliq ma’murchiligi.

Abstract

Mazkur maqolada qo‘shilgan qiymat solig‘ining (QQS) iqtisodiy mohiyati, uni hisoblash mexanizmlari hamda hisob-kitoblarni soliq organlariga taqdim etish tartibi tahlil qilingan. Shuningdek, QQSning fiskal ahamiyati, uning iqtisodiyotni tartibga solishdagi o‘rni, amaldagi tizimdagi muammolar va ularni bartaraf etish yo‘nalishlari yoritilgan. Tadqiqot natijalari QQS ma’murchiligini takomillashtirish va byudjet daromadlarini oshirishga xizmat qiladi.

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