Hajm:
AAA
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Oddiy ko'rinish
Qidirish
Bizning manzil:
100000, Toshkent shahri, Mustaqillik shox ko'chasi, 59
Ishonch telefonlari:
1008 yoki
+ (998 71) 232-50-54

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“Davlat boji toʼgʼrisidagi” yangi qonun ahamiyati nimada?

“Davlat boji toʼgʼrisidagi” yangi qonun ahamiyati nimada?

Davlat boji - yuridik ahamiyatli harakatlarni amalga oshirganlik va (yoki) bunday harakatlar uchun vakolatli shaxslar tomonidan hujjatlar berganlik uchun undiriladigan majburiy toʼlovdir.

Ushbu Qonunning maqsadi davlat bojini belgilash, undirish, qaytarish va uni toʼlashdan ozod qilish sohasidagi munosabatlarni tartibga solishdan iborat.

Mazkur qonun davlat bojlarini undirishni tartibga soluvchi 38 ta normativ-huquqiy hujjatlarni oʼzida birlashtirgan.

Shu paytga qadar davlat bojlarini hisoblash Soliq kodeksi, boj stavkalari esa, Oʼzbekiston Respublikasi Prezidenti va hukumat qarorlari orqali tartibga solib kelingan.

Аytish kerakki, ushbu qonunni ishlab chiqishda xorijiy davlatlarning ilgʼor tajribasi chuqur oʼrganildi, ularning bu boradagi qonun hujjatlari tahlil qilindi.

Maʼlumki, davlat boji yuridik ahamiyatga molik harakatlarni amalga oshirgani va bunday harakatlar uchun vakolatli muassasalar hamda mansabdor shaxslar tomonidan hujjatlar berilgani uchun undiriladigan bir martalik majburiy toʼlov hisoblanadi. Shu bois davlat boji yangi tahrirdagi Soliq kodeksidan chiqarildi.

Qonunda Davlat boji turlari jumlasiga quyidagilar kiritilgan:

Oʼzbekiston Respublikasi konsullik muassasalari tomonidan konsullik harakatlarini amalga oshirganlik uchun toʼlanadigan konsullik yigʼimi; ixtirolarga, foydali modellarga, sanoat namunalariga, selektsiya yutuqlariga, tovar belgilariga, xizmat koʼrsatish belgilariga, tovar kelib chiqqan joy nomlariga, integral mikrosxemalar topologiyalariga huquqiy muhofaza berish bilan bogʼliq yuridik ahamiyatga molik harakatlarni amalga oshirganlik uchun toʼlanadigan patent boji.
Shuningdek, Davlatimiz rahbarining 2017 yil 2 sentyabrdagi “Valyuta siyosatini liberallashtirish boʼyicha birinchi navbatdagi chora-tadbirlar toʼgʼrisida”gi Farmonida Oʼzbekiston Respublikasi hududida davlat bojlari, yigʼimlari va boshqa majburiy toʼlovlar faqat milliy valyutada undirilishi belgilangan. Konsullik yigʼimlari esa bundan mustasno.


Qonunda fuqarolik ishlari boʼyicha sudlarda mulkdorlar – xususiy mulk huquqini amalga oshirish bilan bogʼliq boʼlgan huquqlari va qonuniy manfaatlari buzilganligi toʼgʼrisida davlat organlari va boshqa organlarning, fuqarolar oʼzini oʼzi boshqarish organlarining qarorlari, ular mansabdor shaxslarining harakatlari (harakatsizligi) ustidan sudga shikoyat qilish haqidagi ishlar yuzasidan murojaatlari davlat bojini toʼlashdan ozod qilinganlar roʼyxatidan oʼrin olgan.

Shuningdek, iqtisodiy sudlarda davlat bojini toʼlashdan ozod qilinuvchilar sirasiga Oʼzbekiston Respublikasi Prezidenti huzuridagi Tadbirkorlik subʼektlarining huquqlari va qonuniy manfaatlarini himoya qilish boʼyicha vakil – tadbirkorlik subʼektlari manfaatlarini koʼzlab beriladigan daʼvolar, arizalar va shikoyatlar yuzasidan murojaatlar ham kiritilgan.

Yangi qonunga koʼra toʼlanmagan ish haqqini, alimentlarni, mehnatda mayib boʼlgani uchun undiriladigan zararni, shuningdek jinoyat tufayli yetkazilgan zararni undirish uchun daʼvo arizalari beruvchilar – davlat bojidan ozod qilinadi.

Davlat boji undirish obʼektlari sifatida notarius harakatlari, sudlarga ariza berish, konsullik xizmatlari, ixtiro yoki tovar belgilari, sanoat namunalarini, yuridik shaxslar va yakka tartibdagi tadbirkorlarni roʼyxatdan oʼtkazish, ovga ruxsat berish, turli ruxsatnoma va litsenziyalar berish – ana shunday harakatlar turkumga kiritildi.

Qonunning ahamiyati shundaki, hukumatning alohida qarorlarini qabul qilish yoʼli bilan stavkalar miqdori asossiz oshirilishining oldi olinib, davlat bojining aniq miqdorlari qonun darajasida belgilanishi mamlakatning investitsiyaviy jozibadorligini oshiradi.

Mediateka
YANGILIKLARGA OBUNA BO'LING!