乌兹别克斯坦主要税赋和税率

乌兹别克斯坦主要税赋种类包括个人所得税、法人财产税、增值税、消费税等。2018年,为进一步降低税负,乌政府进行了大规模税费调整,其中,养老金缴费、教育和医疗机构物质技术基础发展基金缴费、共和国道路基金缴费被合并为国家信托基金缴费,企业缴费比例从之前的3.5%降至3.2%,企业法人所得税(7.5%)和社会基础设施发展税(15.5%)合并为大型组织所得税,税率降至14%。
序号                                         税种名称                                           税率(%)
1                                           个人所得税                                  0、7.5、16.5、22.5
2                                          大型组织所得税                                        14
3                                            银行所得税                                             22
4                                    国家信托基金强制扣款                                     3.2
5                                               增值税                                                  20
6                                           社会统一缴费                                        15—20
7                                               消费税                                             23—39
8                                                 石油                                                    20
9                                                   煤                                                      4
10                                          法人财产税                                            1.7-2.9
11                                            水资源税                                   约0.02美元/立方米
12                                           土地统一税                                             0.95
13                                          养老金保险费                                             8
14                                  个人养老金储蓄账户缴费                                     2
15                                       股息和利息所得税                                         10
16                 交通工具汽油、柴油、天然气使用税     每升约0.12美元(天然气每立方米约为150.1美元)
17                     小微企业统一税(不含贸易和餐饮企业)                            5
18                                     社会餐饮服务企业税                                        10
资料来源:乌兹别克斯坦财政部
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