1-mavzu: “Soliq nazariyasi” fanining predmeti, mazmuni va

Oila daromadidan olinadigan soliq miqdori. Bir va ikki kishi ishlaydigan oilalar tomonidan tulanadigan soliq miqdori 3-jadval Daromad shkalasi, Mln, ien Bir kishi ishlaydigan oila Ikki kishi ishlab,bir xil daromad oladigan oila Soliq summasi Soliq yuki darajasi,% Soliq summasi Soliq yuki darajasi,% 3 0 0 0 0 4 57500 1,4 57500 1,4 5 130500 2,6 130500 2,6 8 469000 5,9 384500 4,8 10 821000 8,2 560500 5,6 20 4282000 21,4 2836500 14,2 30 5577500 28,6 6182000 20,6 50 18077500 36,2 14177500 28,4 Yuridik va jismoniy shaxslar mol-mulk solig’i, meros va xadya soliqlari tug’risida. Yuridik va jismoniy shaxslar mol-mulk solig’ini mulk qiymatining 1,4% ni tashkil qiladigan yagona stavka buyicha tulaydilar. Yaponiyada mulkka egalik xuquqining bir shaxsdan ikkinchi shaxsga utish jarayonini soliqqa tortishga katta e’tibor beriladi. Mulkni boshqa shaxsga egalikka berish, meros, sovg’alar xamma vaqt soliqqa tortiluvchi ob’ektlar bulib kelgan. Topshiriladigan xususiy mulkni soliqqa tortishning ikki asosiy shakli mavjud: sovg’a va vasiyatnoma. Bunga mos ravishda meros solig’i va sovg’a solig’i mavjud. quyidagi chizmada merosdan soliq olish ketma-ketligi kursatilgan. Farzand, ota-ona, aka-uka yoki opa-singil bulmagan merosxurlar uchun meros solig’i stavkasi qushimcha 20 % ga oshadi, umumiy soliq stavkasi esa, ushbu qushimchalar qushilgan xolda merosxurning 75 % xaqiqiy ulushidan oshmasligi kerak.

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