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Faoliyati sohibkori va gayrisohibkori chist? (Savolu chavob)

Moddai 8. Faoliyati sohibkori va gayrisohibkori (Az Kodeksi Andozi Jumhurii Tojikiston)

1.Baroi maqsadhoi andozbandi hamchun faoliyati sohibkori faoliyati mustaqile donista meshavad, ki tahti tavakkali khudi shakhsone, ki muvofiqi tartibi muqarrarnamudai qonunguzori boyad  ba hamin sifat ba qaydi davlati girifta shavand, amali karda meshavad va baroi ba dast ovardani foidai (daromadi, jubroni) muntazam az istifodai molu mulk, furushi molho, ijroi korho yo khizmatrasoni ravona gardidaast.

malie-predpriyatiya

  1. Namudhoi zerini faoliyat ba sifati faoliyati sohibkori etirof karda nameshavand:

– faoliyati tamomi zinahoi maqomoti hokimiyati davlati, maqomoti khudidorakunii shahrak va dehot, ki mustaqiman bo amali namudani vakolathoi ba onho voguzorkardashudai davlati aloqamand meboshand;

– faoliyati ehsonkori;

– faoliyati dini;

– faoliyati tashkilothoi jamiyati;

– faoliyati muassisahoe, ki az hisobi muassis mablagguzori karda meshavand;

– az jonibi shakhsoni voqei ijro gardidani kori kiroya.

  1. Baroi maqsadhoi andozbandi amali namudani namudhoi zerini faoliyat az jonibi shakhsi voqei, muassisai az hisobi muassis mablagguzorishavanda va (yo) tashkiloti gayritijorati faoliyati sohibkori etirof nameshavad, ba sharte ki in faoliyat baroi shakhsi onro amalikunanda faoliyati asosi naboshad:

– joygir namudani mablaghoi puli dar tashkilothoi qarzi;

– ba ijora dodani molu mulki manqul va (yo) gayrimanqul;

– dodani molu mulk ba idorakunii boetimod;

-kharidan (furukhtan) yo ba digar shakhs dodani hissa dar sarmoyai oinnomavii shakhsi huquqi  yo  kogazhoi  qimatnoki  on;

– kharidan (furukhtan) yo ba digar shakhs dodani vombargho  yo  hama guna vekselhoi digar;

– kharidan (furukhtan) yo ba digar shakhs dodani hissa dar fondi sahomii sarmoyavi va (yo) huquqi muallifi va hama  guna huquqhoi  shabehi ba furushanda taalluqdoshta;

 – kori kiroyai dar asosi shartnomahoi (qarordodhoi) khususiyati grajdaniihuquqidoshta yo in ki be shartnomaho (qarordodho) amalishavanda.

  1. Dar on qisme, ki shakhsoni anjomdihandai faoliyati dar qismi 2 hamin moddapeshbinishuda faoliyati sohibkoriro amali menamoyand, faoliyati sohibkorii chunin shakhson boyad andozbandi gardad, doroiho va faoliyati onho, ki bevosita ba amali namudani faoliyati sohibkori aloqamandand, boyad alohida (alohida az faoliyati asosi) ba hisob girifta shavand.
  2. Faoliyati muassisahoi davlati, ki qismi mablaghoi makhsusashon dar hajm va bo tartibi muayyannamudai qonunguzori ba bujet sitonida meshavad, faoliyati sohibkori etirof nameshavad, agar qonunguzori tartibi digarero muqarrar nakarda boshad.
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