Mәjilis pen Senat qarauynan ótken jana Salyq kodeksine jaqynda Preziydent qol qoymaq. Al jana Salyq kodeksinde ne ózgerdi? 

QQS (qosylghan qún salyghy) tóleushiler sany artady

Shuly bolghan qosylghan qún salyghy (QQS) aqyry engizildi. Endi búl salyqty tóleushiler qatary artady dep kýtilude. Búryn jyldyq ainalymy 20 myng AEK-ten (78,6 mln tenge) asatyn kәsipkerler ghana QQS tólese, endi 10 myng AEK-ke (39,3 mln tenge) jetetin tabysy barlar da osy sanatqa enedi. Ýkimet búl ózgeris arqyly budjet tapshylyghyn jabudy kózdep otyr.

Qosylghan qún salyghynyng (QQS) mólsherlemesi 12-den 16%-gha kóteriledi.

Jeke tabys salyghy (JTS) progressivti bolady: Kóp tabys - kóp salyq formaty engiziledi.

Jeke tabys salyghy (JTS) endi progressivti jýie boyynsha esepteledi. Yaghny tabysy artqan sayyn salyq kólemi de ósedi. Jylyna 33 mln tengege deyin tabys tabatyndar ýshin stavka 10% kýiinde qalady. Al búl mejeden asqandar ýshin salyq jogharylaydy.

Bankter men oiyn biznesine salyq kóbeyedi, auyl sharuashylyghyna azayady.

Korporativti tabys salyghynyng (KTS) jalpy mólsherlemesi 20% dengeyinde saqtalady. Alayda keybir salalar ýshin ózgeredi:

- Kazino, oiyn avtomattary zaly, totalizatorlar, bukmekerlik kenseler men bankter ýshin stavka 25% bolady.

- Auyl sharuashylyghy jәne balyq sharuashylyghy ónimderin óndirushiler ýshin KTS 10%-dan 3%-gha deyin tómendeydi.

- Auyl sharuashylyghy kooperativteri ýshin stavka 6% mólsherinde belgilenedi.

«Uproshenka» shekteuli bolady: Salyq rejimderi qysqarady.

Qazirgi tanda elde 7 týrli salyq rejiymi bar. Jana Salyq kodeksi qabyldansa, olardyng sany 3-euge deyin qysqarady:

- Ózin-ózi júmyspen qamtityndar aiyna 1,17 mln tengege (300 AEK) deyin tabys tabatyn bolsa, arnayy salyq rejiymin (ASR) paydalana alady. Búl rette JTS stavkasy – 0%, al arnayy tólemder boyynsha – 4%.

- Jenildetilgen deklarasiya negizindegi ASR-dy jyldyq tabysy 600 myng AEK (2,36 mlrd tenge) bolatyn kompaniyalar qoldana alady.

-Jenildetilgen deklarasiya negizindegi ASR-dy jyldyq tabysy 600 myng AEK (2,36 mlrd tenge) bolatyn kompaniyalar qoldanady.

Al myna salyq rejimderi joyylady:

• Bólshek salyq;
• Patent negizindegi ASR;
• Arnayy mobildi qosymsha arqyly ASR;
• Túraqty shegerimdi qoldanu arqyly ASR;
• Auyl sharuashylyghy tauaryn óndirushiler men kooperativterge arnalghan ASR.

Sәn-saltanat salyghy engiziledi.

Endi azamattar qymbat kólik, úshaq nemese keme satyp alghany ýshin ghana emes, el ishinde satqan jaghdayda da salyq tóleydi.

Qúny 75 mln tengeden asatyn kólik ýshin 10%-gha deyin salyq salynady. Baghasy 100 mln tengeden joghary yahta men jeke úshaqtargha da aksiz salyghy engiziledi. 450 mln tengeden joghary baghalanatyn jyljymaytyn mýlikke 2% mólsherinde mýlik salyghy tólenedi.

Ayym Almasqyzy

Abai.kz