id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajbmeb-3080	L. Ergasheva	THEORETICAL FOUNDATIONS OF DIRECT TAXATION OF COMMERCIAL BANKS IN UZBEKISTAN	2025	6	.pdf	application/pdf	2241	128	67	Commercial bank income tax, property tax and land tax-the partner program should be applied by banks. When calculating income tax, it is necessary to determine the tax base in accordance with the established procedure, the tax base can be found by the formula: SSB=STF+TPZ+TMM+IHF+CHX-DF-I Here, SSB-tax base STF-profit before taxes; TPZ-at prices below the cost of goods (works, services), losses from sales and free distribution; TNK-taxpayer's acquired property, property rights, works and services free of charge from other persons; IHF-for the use of state-owned real estate is calculated based on the minimum rental rates, the amount of rent established by the lease American Journal of Business Management, Economics and Banking Volume 40 September- 2025 P a g e | 22 www.americanjournal.org agreement is an amount exceeding the amount; HH-expenses that are not deductible ( expenses included in the tax base); DF-dividends and interest received (to be received); I-benefits and reduced amounts.	cache/ajbmeb-3080.pdf	txt/ajbmeb-3080.txt