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Иргэдийн цалингийн 500.0 мянга хүртэлх орлого дүнгээс ХХОАТ-ыг 100 хувь хөнгөлнө

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​Татварын багц хуулийн төсөлд нийт 13,000 гаруй иргэн, аж ахуйн нэгжээс 176 мянга орчим санал авч, нийт саналын 52.4 хувийг тусгажээ. Татварын багц хуулийн шинэчлэлийн хүрээнд иргэдийн НӨАТ болон хувь хүний орлогын албан татварыг 2 их наяд төгрөгөөр, аж ахуйн нэгжүүдийн татварын ачааллыг 700 орчим тэрбум төгрөгөөр, нийтдээ 2.7 их наяд төгрөгийн татварын ачааллыг үе шаттай бууруулахаар тооцоолжээ.

Аж ахуйн нэгж, жижиг, бичил бизнес эрхлэгчдэд үүсдэг хүндрэл бэрхшээлийг арилгаж, үйл ажиллагаагаа өргөжүүлэх боломжийг нэмэгдүүлэх, татварын ачааллыг бууруулах зорилгоор дараах зохицуулалтыг тусгасан байна. Үүнд:

• Аж ахуйн нэгжүүдийн орлогын татварын шатлалыг өөрчилж, 6–10 тэрбум төгрөгийн татвар ногдуулах орлогод 15 хувь, 10 тэрбум төгрөгөөс дээш бол 25 хувийн татвар ногдуулах шатлалтай болгосон.
• Бичил, жижиг бизнесийг дэмжих, татварын суурийгтэлэх зорилгоор хялбаршуулсан горимоор тайлан гаргах, босгыг 400 сая төгрөг болгон нэмэгдүүлж, улирал тутам татвараа төлөх боломжийг бүрдүүлсэн.
• Жижиг, дунд аж ахуйн нэгжүүдийн орлогын татварын буцаалт 90 хувийн буцаалт эдлэх босго дүнг 2.5 тэрбум төгрөг болгон нэмэгдүүлсэн.
• Татвар төлөгчийн үйл ажиллагааг хэвийн явуулах нөхцөлийг бүрдүүлэх зорилгоор өртэй байгууллагын банк дахь дансны 20 хувийг битүүмжлэхгүй үлдээнэ.
• Гааль дээр НӨАТ авахгүй, 2 сар хүртэл хугацаагаар хойшлуулах боломжтой болно.
• Тайлан залруулах хугацааг 1 жил байсныг 2 жил болгон сунгасан.
• Хүний нөөцийг дэмжих, ажлын байрыг нэмэгдүүлэх зорилгоор ажилтныг сургах зардал болон ажилтанд зориулсан хангамжийн зардлыг хасагдах зардалд тооцох боломж бүрдүүлсэн. Гадаадад гаргасан үйлчилгээний зардалд И баримт шаардахгүй байхаар зохицуулсан.
• Бизнес эрхлэгч бэлэн бусаар төлбөр төлсөн тохиолдолд НӨАТ шингэсэн бараа, үйлчилгээ гэж үзэж, татвар ногдох орлогоос хасаж тооцно.
• Салбарын онцгой чөлөөлөлтийг цуцалсан.
• Орлого нь 400 сая төгрөгөөс бага татвар төлөгч хялбаршуулсан горимоор НӨАТ, ХХОАТ, ААНОАТ-ын тайлангаа гаргаж, 1 хувиар татвараа төлөх боломжтой.
• Хариуцлагатай татвар төлөгчдийг дэмжих, урамшуулах тогтолцоог бий болгож, гааль, татварын байгууллагаас зөвлөн туслах үйлчилгээ үзүүлнэ.

Иргэн, өрхийн орлогыг хамгаалах, хөдөлмөр эрхлэлтийг дэмжих, орон сууцжуулалтыг нэмэгдүүлэх чиглэлээр дараах бодлогыг хэрэгжүүлнэ. Үүнд:

• Иргэдийн сарын 500 мянган төгрөг хүртэлх худалдан авалтын НӨАТ-ыг 100 хувь, 500,000-1,000,000 төгрөгийн худалдан авалтын НӨАТ-ыг 50 хувь, 1 сая төгрөгөөс давсан хэсгийн НӨАТ-ыг 20 хувиар тус тус буцаан олгоно.
• Хөдөлмөр эрхэлж буй иргэдийн цалингийн орлогын 500,000 төгрөг хүртэлх дүнгээс хувь хүний орлогын албан татвар (ХХОАТ)–ыг 100 хувь хөнгөлнө
• Үйл ажиллагааны орлоготой иргэдэд зөвлөн туслах, эрсдэлээс урьдчилан сэргийлэх зорилгоор татварын алба татвар төлөгчийн тайлангийн төслийг бэлтгэн хүргүүлдэг болно.
• Улаанбаатар хотоос орон нутагт шилжин суух иргэдэд амьдрах таатай орчныг бүрдүүлэх, эрчим хүчний хэмнэлттэй, хүртээмжтэй ногоон барилгыг нэмэгдүүлэх зорилгоор 15 сая төгрөг хүртэлх татварын хөнгөлөлт үзүүлнэ.
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