{"id":5498,"date":"2025-12-20T15:23:31","date_gmt":"2025-12-20T10:23:31","guid":{"rendered":"https:\/\/invexi.org\/?p=5498"},"modified":"2025-12-22T15:49:59","modified_gmt":"2025-12-22T10:49:59","slug":"senate-approved-the-law-on-the-main-directions-of-fiscal-policy-for-2026","status":"publish","type":"post","link":"https:\/\/invexi.org\/uz\/press\/senate-approved-the-law-on-the-main-directions-of-fiscal-policy-for-2026\/","title":{"rendered":"Senat \u201c2026-yil uchun soliq-budjet siyosatining asosiy yo\u2018nalishlari to\u2018g\u2018risida\u201dgi Qonunni ma\u2019qulladi"},"content":{"rendered":"<p><\/p>\n<p><em><strong><span style=\"font-size: 14pt;\">O\u2018zbekiston Respublikasi Senatining o\u2018n ikkinchi yalpi majlisida \u201c2026-yil uchun soliq-budjet siyosatining asosiy yo\u2018nalishlari qabul qilinganligi munosabati bilan O\u2018zbekiston Respublikasining ayrim qonun hujjatlariga o\u2018zgartish va qo\u2018shimchalar kiritish to\u2018g\u2018risida\u201dgi Qonun muhokama qilindi.<\/span><\/strong><\/em><\/p>\n<p><span style=\"font-size: 14pt;\">Ta\u2019kidlanganidek, ayrim qonun hujjatlariga o\u2018zgartish va qo\u2018shimchalar kelgusi yil uchun soliq-budjet siyosatining asosiy yo\u2018nalishlarini amalga oshirishni ta\u2019minlash, shu jumladan amaldagi qonunchilikni Jahon savdo tashkiloti bitimlariga muvofiqlashtirish, shuningdek, Prezidentning tadbirkorlar bilan ochiq muloqoti davomida belgilangan vazifalarni bajarish maqsadida kiritilmoqda.<\/span><\/p>\n<p><strong><span style=\"font-size: 14pt;\">2026-yilda soliq siyosatida asosiy soliq stavkalari o\u2018zgarishsiz qoladi: <\/span><\/strong><\/p>\n<ul>\n<li><strong><span style=\"font-size: 14pt;\">qo\u2018shilgan qiymat solig\u2018i \u2013 12 foiz, <\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 14pt;\">foyda solig\u2018ining bazaviy stavkasi \u2013 15, <\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 14pt;\">jismoniy shaxslardan olinadigan daromad solig\u2018i \u2013 12 foiz, <\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 14pt;\">yuridik shaxslarning mol-mulk solig\u2018i stavkasi \u2013 1,5 foiz, <\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 14pt;\">qishloq xo\u2018jaligi ahamiyatiga ega bo\u2018lgan yerlar uchun yer solig\u2018i \u2013 0,95 foiz, <\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 14pt;\">ijtimoiy soliq \u2013 12 foiz (budjet tashkilotlari \u2013 25 foiz), <\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: 14pt;\">aylanmadan olinadigan soliq \u2013 4 foiz.<\/span><\/strong><\/li>\n<\/ul>\n<p><span style=\"font-size: 14pt;\">Bundan tashqari, Soliq kodeksida qo\u2018shilgan qiymat solig\u2018ining uzluksiz zanjirini yaratishni ta\u2019minlash, aholining sog\u2018lom turmush tarzini qo\u2018llab-quvvatlash va suv resurslaridan oqilona foydalanish nazarda tutilmoqda.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Shuningdek, ushbu Qonun mebel va zargarlik sanoatida faoliyat yuritayotgan tadbirkorlarni har tomonlama qo\u2018llab-quvvatlashni ta\u2019minlash, mahsulot eksportini kengaytirish, aholi daromadlarini oshirish va barqaror iqtisodiy o\u2018sishga qaratilgan.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Qayd etilganidek, Qonunning amalga oshirilishi natijasida soliq majburiyatlarini bajarish bo\u2018yicha tegishli huquqiy munosabatlarni tartibga solish nazarda tutilgan bo\u2018lib, bu tadbirkorlar uchun qulay shart-sharoitlar yaratish imkonini beradi.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Ma\u2019muriy javobgarlik to\u2018g\u2018risidagi kodeksda mikrofirmalar va kichik korxonalarga soliq hisobotini o\u2018z vaqtida taqdim etmaganlik uchun jarimalar miqdori pasaytirilmoqda va so\u2018nggi uch oy davomida soliq hisobotini o\u2018z vaqtida topshirgan soliq to\u2018lovchilarga, navbatdagi hisobotni 5 ish kunigacha kechiktirgan taqdirda, ma\u2019muriy jarima qo\u2018llanilmasligi belgilanmoqda.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Bundan tashqari, bir taqvim oyi davomida bir necha turdagi soliqlar bo\u2018yicha hisobotlar o\u2018z vaqtida taqdim etilmagan taqdirda, barcha hisobotlar uchun bitta jarima qo\u2018llash mexanizmi joriy etilmoqda.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Senat a\u2019zolari o\u2018z chiqishlarida qishloq xo\u2018jaligi, to\u2018qimachilik sanoati, mahalliy sanoat, oziq-ovqat sanoati, media va aloqa kabi iqtisodiyot sohalarida qator soliq va bojxona imtiyozlari berilayotganini ta\u2019kidladilar.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Shu bilan birga, ushbu Qonun xalq deputatlari mahalliy Kengashlariga qishloq xo\u2018jaligiga mo\u2018ljallangan yerlar uchun belgilangan stavkaga nisbatan 0,5 dan 1,2 gacha kamaytiruvchi va oshiruvchi koeffitsiyentlarni, lazerli tekislashni talab etadigan sug\u2018oriladigan yerlar lazerli nivelir yordamida tekislanmagan hollarda esa, ushbu yerlar uchun foydalaniladigan suv hajmi bo\u2018yicha soliq stavkalariga nisbatan 1,2 gacha oshiruvchi koeffitsiyentni qo\u2018llash vakolatini beradi.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Senatorlar mazkur Qonun tadbirkorlik faoliyati subyektlarini har tomonlama rag\u2018batlantirishi, teng va adolatli raqobat muhitini ta\u2019minlashi, ma\u2019muriy jarimalar yukini yengillashtirishi hamda yashirin iqtisodiyot ulushini qisqartirishga qaratilganligini qayd etdilar.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\">Muhokama yakunida senatorlar Qonunni ma\u2019qulladilar.<\/span><\/p>\n<p><span style=\"font-size: 14pt;\"><strong>Manba:<\/strong> <a href=\"https:\/\/senat.uz\/ru\/plenary-sessions\/post-4519\" target=\"_blank\" rel=\"noopener\"><strong>O\u2018zbekiston Respublikasi Oliy Majlisi Senati<\/strong><\/a><\/span><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>O\u2018zbekiston Respublikasi Senatining o\u2018n ikkinchi yalpi majlisida \u201c2026-yil uchun soliq-budjet siyosatining asosiy yo\u2018nalishlari qabul qilinganligi munosabati bilan O\u2018zbekiston Respublikasining ayrim qonun hujjatlariga o\u2018zgartish va qo\u2018shimchalar kiritish to\u2018g\u2018risida\u201dgi Qonun muhokama qilindi.<\/p>\n","protected":false},"author":1,"featured_media":5499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-5498","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-press"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/posts\/5498","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/comments?post=5498"}],"version-history":[{"count":2,"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/posts\/5498\/revisions"}],"predecessor-version":[{"id":5503,"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/posts\/5498\/revisions\/5503"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/media\/5499"}],"wp:attachment":[{"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/media?parent=5498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/categories?post=5498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/invexi.org\/uz\/wp-json\/wp\/v2\/tags?post=5498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}