PROCEDUREFORCALCULATINGPROFITTAXANDSUBMITTINGTAXREPORTSINUZBEKISTAN

ThisarticleexaminestheprocedureforcalculatingcorporateprofittaxandsubmittingtaxreportsintheRepublicofUzbekistanbasedonthecurrentTaxCodeandregulatoryframework.Thestudyanalyzesthemethodologyfordeterminingthetaxbase,allowabledeductions,taxrates,andreportingrequirements.Theresearchhighlightstheroleoftaxadministrationreformsanddigitalreportingsystemsinimprovingtransparencyandefficiencyinthetaxationprocess本文基于乌兹别克斯坦共和国现行税法及监管框架，探讨该国企业利润税的核算流程与纳税申报规范。本研究分析了税基确定、可税前扣除项目、适用税率及申报要求的相关方法论。研究着重阐明了税务管理改革与数字化申报系统在提升税收征管透明度与运行效率方面的重要作用。