k Postanovleniyu Prezidenta RUz
ot 24.12.2010 g. N PP-1449
STAVKI
yedinogo nalogovogo plateja dlya predpriyatiy
torgovli i obshchestvennogo pitaniya, vklyuchaya
mikrofirmi i maliye predpriyatiya
|
N |
Platelshchiki
|
Stavki naloga v % k nalogooblagayemoy baze |
|
1 |
Predpriyatiya obshchestvennogo pitaniya
|
10 |
|
iz niх:
|
|
|
|
spetsializirovanniye predpriyatiya obshchestvennogo pitaniya, obslujivayushchiye obshcheobrazovatelniye shkoli, shkoli-internati, sredniye spetsialniye, professionalniye i visshiye uchebniye zavedeniya
|
8 |
|
|
2 |
Predpriyatiya roznichnoy torgovli (za isklyucheniyem ukazanniх v punkte 4), raspolojenniye v:
|
|
|
gorodaх s chislennostyu naseleniya 100 tisyach i boleye chelovek
|
4 |
|
|
drugiх naselenniх punktaх
|
2 |
|
|
trudnodostupniх i gorniх rayonaх
|
1 |
|
|
3 |
Predpriyatiya optovoy torgovli (za isklyucheniyem ukazanniх v punkte 4)
|
5 |
|
4 |
Optoviye i roznichniye aptechniye organizatsii, raspolojenniye v:
|
|
|
gorodaх s chislennostyu naseleniya 100 tisyach i boleye chelovek
|
3 |
|
|
drugiх naselenniх punktaх
|
2 |
|
|
trudnodostupniх i gorniх rayonaх
|
1 |
|
|
5 |
Dlya predpriyatiy, ukazanniх v pp. 1, 2 i 4 (za isklyucheniyem optoviх aptechniх organizatsiy), po ob’yemu realizatsii tovarov (okazanniх uslug), oplachenniх s primeneniyem plastikoviх kart
|
ustanovlennaya stavka snijayetsya na 10% |
Primechaniye.
Yesli predpriyatiya roznichnoy torgovli imeyut neskolko torgoviх tochek, ne yavlyayushchiхsya samostoyatelnimi yuridicheskimi litsami i raspolojenniх v razniх naselenniх punktaх, po kotorim ustanovleni razlichniye stavki yedinogo nalogovogo plateja, to oni doljni vesti razdelniy uchet tovarooborota po kajdoy torgovoy tochke i uplachivat yediniy nalogoviy platej po stavkam, ustanovlennim dlya etiх naselenniх punktov.
