В соответствии с Налоговым кодексом

В соответствии с Налоговым кодексом Республики Узбекистан, субъектам малого бизнеса и частного предпринимательства, наряду с преференциями, гарантиями и правами осуществления предпринимательской деятельности, предоставлено право выбора упрощенного порядка налогообложения, либо уплату общеустановленных налогов. В соответствии со статьей 348 Налогового кодекса упрощенный порядок налогообложения предусматривает применение специальных правил исчисления и уплаты единого налогового платежа, единого земельного налога и фиксированного налога на отдельные виды предпринимательской деятельности, а также представления налоговой отчетности по этим налогам. Единый налоговый платеж и единый земельный налог уплачиваются взамен
совокупности общеустановленных налогов и других обязательных платежей, предусмотренных Налоговым кодексом. Также плательщики единого налогового платежа могут уплачивать налог на добавленную стоимость на добровольной основе в случае, если они осуществляют оборот, облагаемый налогом
на добавленную стоимость (табл.3).

Результаты (английский) 1:

In accordance with the tax code of the Republic of Uzbekistan, to small business and private entrepreneurship, along with preferences, guarantees and rights to conduct business, given the right choice of simplified procedures of taxation or the payment of taxes is a universal. In accordance with article 348 of the tax code simplified order of taxation provides for the application of special rules for the calculation and payment of the single tax payment, uniform land tax and flat tax on certain types of entrepreneurial activity, as well as tax reporting on these taxes. A single tax payment and a single land tax paid in returnaggregate common taxes and other obligatory payments stipulated by the tax code. The single tax payers also can pay value added tax on a voluntary basis if they carry out taxable turnovervalue added tax (table 3).

Результаты (английский) 2:

According to the Tax Code of the Republic of Uzbekistan, to small businesses and private entrepreneurship, along with preferences, guarantees and rights of the business, the right to choose the simplified taxation procedure, or payment of generally established taxes. In accordance with Article 348 of the Tax Code provides for a simplified procedure for the application of special tax rules for the calculation and payment of the single tax, single land tax and fixed tax on certain types of business activities, as well as the submission of tax returns for these taxes. The single tax payment and single land tax shall be paid in return for
the aggregate of generally established taxes and other mandatory payments stipulated by the Tax Code. Also, the single tax payers may pay VAT voluntarily if they carry out taxable turnover
value added (Table 3).

Результаты (английский) 3:

in accordance with the tax code of the republic of uzbekistan, to small business and entrepreneurship, along with preferences, the guarantees and rights of business activities, have the right to choose summary procedure of tax, or the payment of tax общеустановленных. in accordance with article 348 the tax code and the simplified tax involves the application of special rules of calculation and payment of single tax payment, a land tax and a flat tax on certain types of business activities, as well as the tax accounting for the tax. the single tax and land tax should be paid in return for a single paymentcombined общеустановленных taxes and other compulsory payments under the internal revenue code. as the single tax payers can pay the payment of value-added tax on a voluntary basis, if they carry out the taxable turnovervalue added tax (табл.3).