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Ст. 756 ҚР Салық кодексi 2017 жылғы 25 желтоқсандағы № 120-VІ ҚРЗ


Действующий с изменениями и дополнениями. Проверено 13.10.2021

ҚР Салық кодексi
756-бап. Үстеме пайда салығын есептеу мақсаттары үшін салық салынатын кіріс

1. Осы тараудың мақсаттарында салық салынатын кіріс осы Кодекстің 288-бабында көзделген кірістер мен шығыстар сомасына азайту ескеріле отырып, осы Кодекстің 757-бабына сәйкес айқындалған жер қойнауын пайдалануға арналған келісімшарт бойынша үстеме пайда салығын есептеу мақсаттары үшін жылдық жалпы кіріс пен осы Кодекстің 758-бабына сәйкес айқындалған үстеме пайда салығын есептеу мақсаттары үшін шегерімдер арасындағы айырма ретінде айқындалады. 

2. Үстеме пайда салығын есептеу мақсатында салықтық кезең үшін шегерімдердің жылдық жалпы кіріс сомасынан асып кетуі келесі салықтық кезеңдердің үстеме пайда салығын есептеу мақсатында салық салынатын кіріс есебінен өтеу үшін ауыстырылады.

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