{"id":64401,"date":"2023-04-07T14:43:22","date_gmt":"2023-04-07T11:43:22","guid":{"rendered":"https:\/\/milliycha.uz\/?p=64401"},"modified":"2023-04-07T14:43:24","modified_gmt":"2023-04-07T11:43:24","slug":"soliq-yurisdiktsiyasi","status":"publish","type":"post","link":"https:\/\/milliycha.uz\/ru\/soliq-yurisdiktsiyasi\/","title":{"rendered":"SOLIQ YURISDIKTSIYASI"},"content":{"rendered":"\n<p>SOLIQ YURISDIKTSIYASI &#8212; davlat soliq organlarining huquqiy masalalarni va soliq huquqbuzarligi to&#8217;g&#8217;risidagi ishlarni hal qilish bo&#8217;yicha qonunga binoan (yoki boshqa me\u2019yoriy hujjatga ko&#8217;ra) belgilangan vakolatlari yig&#8217;indisi. Bu vakolatlar ikki me\u2019zon bo&#8217;yicha aniqlanadi: l) rezidentlik; 2) hududiylik. Bular, o&#8217;z navbatida soliqqa tortiladigan daromadlarning tarkibini aniqlab beradi. Barcha mamlakatlarda bu me\u2019zonlami qo&#8217;llashda yagonalik bo&#8217;lmaganligi uchun ikki marta soliqqa tortish muammosi vujudga keladi. Me\u2019zonlarni tanlash har bir mamlakatning milliy manfaatlari bilan bog&#8217;liqdir. Ayrim mamlakatlar amaliyotida bu me\u2019zonlarni turli variantlarda kombinatsiya qilib qo&#8217;llash keng tarqalgan. Masalan, AQSH va Buyuk Britaniyada asos sifatida rezidentlik me\u2019zoni olinsa-da, u mamlakatlarning aniq manfaatlariga bog&#8217;liq ravishda hududiylik mezoni bilan to&#8217;ldirilgan. Lotin Amerikasi mamlakatlarida esa soliq yurisdiktsiyasi ustuvorlik bilan hududiylik me\u2019zonini qo\u2018llash orqali amalga oshiriladi. Bu tartib Fransiya, Shveytsariya va boshqa mamlakatlarning soliq amaliyotida ham muhim ahamiyat kasb etgan.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>SOLIQ YURISDIKTSIYASI &#8212; davlat soliq organlarining huquqiy masalalarni va soliq huquqbuzarligi to&#8217;g&#8217;risidagi ishlarni hal qilish bo&#8217;yicha qonunga binoan (yoki boshqa me\u2019yoriy hujjatga ko&#8217;ra) belgilangan vakolatlari yig&#8217;indisi. Bu vakolatlar ikki me\u2019zon &hellip; <a href=\"https:\/\/milliycha.uz\/ru\/soliq-yurisdiktsiyasi\/\" class=\"more-link\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":56191,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[287],"tags":[],"class_list":["post-64401","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-s-harfiga-oid-iqtisodiy-ensiklopedik-atamalar","entry"],"translation":{"provider":"WPGlobus","version":"3.0.0","language":"ru","enabled_languages":["uz","kr","ru"],"languages":{"uz":{"title":true,"content":true,"excerpt":false},"kr":{"title":false,"content":false,"excerpt":false},"ru":{"title":false,"content":false,"excerpt":false}}},"_links":{"self":[{"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/posts\/64401","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/comments?post=64401"}],"version-history":[{"count":1,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/posts\/64401\/revisions"}],"predecessor-version":[{"id":64402,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/posts\/64401\/revisions\/64402"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/media\/56191"}],"wp:attachment":[{"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/media?parent=64401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/categories?post=64401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/milliycha.uz\/ru\/wp-json\/wp\/v2\/tags?post=64401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}