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CONSTRUCTIVE DESCRIPTION OF LEATHER SHOE MOULDS
Jononova Shaxzoda Fozil qizi
Tashkent Institute of Textile and Light Industry
Abstract.
The textile industry is one of the most important strategic sectors of
our state. In order to develop the activities of textile enterprises, they need both legal
and financial support.
Keywords:
cluster model, benefits, value added tax, customs duties, property
tax.
Systematic work is being carried out to ensure high and stable growth rates in
the textile and garment and knitwear industry of the republic, attract and absorb
foreign direct investment, produce and export competitive products, create new
high-tech jobs through the implementation of strategically important modernization
projects, technical and technological upgrade of enterprises, and further deepen
structural reorganization aimed at introducing an advanced "cluster model". At the
same time, a comprehensive analysis of the development of the textile and garment
and knitwear industry, the changing conditions of the world market in the face of
increased competition require the development and implementation of mechanisms
for state support of the industry, as well as more stable and accelerated development.
In order to further deepen the reforms being implemented in the textile and
garment and knitwear industries, create favorable conditions for the rapid
development and diversification of the sector, increase the volume of investments in
deep processing of semi-finished products in textiles and the export of finished
products, in accordance with the Resolution No. PQ-4186 adopted by the Head of
our country on February 12, 2019, the following procedure was established from
April 1, 2019, according to which:
a)
In 2019-2024, the costs associated with paying interest on loans from
commercial banks to sewing and knitting enterprises that export at least 80% of
finished products produced are being covered from the funds of the State Fund for
Support of Entrepreneurship Development under the Cabinet of Ministers of the
Republic of Uzbekistan, including 25% of the interest rate established on loans
issued by commercial banks in national currency to replenish working capital
(purchase of yarn, knitted fabric, yarn, etc. for the production of finished textile
“JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN
UZBEKISTAN” JURNALI
VOLUME 3, ISSUE 04, 2025. APRIL
ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869
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products), but not higher than 5 percentage points; 50% of the interest rate
established on loans issued by commercial banks in foreign currency to modernize
production (purchase of buildings and equipment);
b)
refund of value added tax incurred as a result of applying a zero rate
The necessary documents will be promptly returned to the taxpayer within 7
business days from the date of complete submission. The procedure for submitting
information available to state tax authorities, including a reconciliation report on
taxes and other mandatory payments and value added tax calculations, has been
canceled;
c)
Bank guarantees, which were strictly required for the sale of cotton fiber
through stock exchange trades, were abolished. The procedure for ensuring the
fulfillment of obligations between the parties was established on a contractual basis.
The Ministry of Finance of the Republic of Uzbekistan has established a
procedure for allocating funds necessary to cover interest on loans granted by
commercial banks to sewing and knitting enterprises to the State Fund for Support
of Entrepreneurship Development under the Cabinet of Ministers of the Republic of
Uzbekistan for 2019-2024 in accordance with the established procedure.
Starting from the 2020 harvest, it has been determined that value added tax on
the sale of cotton fiber to republican organizations will be calculated based on the
current selling price of cotton fiber, regardless of prices formed on world markets.
Also, the Cabinet of Ministers of the Republic of Uzbekistan approved the
Concept of the accelerated development of the textile and garment and knitwear
industry in 2019-2025, based on an integrated approach, processing raw materials,
expanding and supporting production and export of finished products, including
industrial cooperation, researching domestic and foreign markets for the sale of
textile products, implementing measures to ensure the competitiveness of products
in domestic and foreign markets, creating a single chain of added value creation, and
increasing the volume of textile exports to 7 billion US dollars by 2025 due to the
processing of the entire volume of cotton yarn produced in the republic. The
following tax incentives were introduced from January 1, 2020:
-
Enterprises with an export share of at least 60% of their total gross revenue
from the export of finished garments and knitwear according to the results of the
reporting period were exempted from paying property tax until January 1, 2023;
“JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN
UZBEKISTAN” JURNALI
VOLUME 3, ISSUE 04, 2025. APRIL
ResearchBib Impact Factor: 9.654/2024 ISSN 2992-8869
221
-
The taxable base for profit tax of enterprises in the textile, sewing and knitting,
leather and footwear, and fur industries will be reduced by the amount of costs for
the construction of modern treatment and sewage facilities in equal shares over 7
years;
-
Foreign consultants of the "Uzto'chiklimsanoat" and "Uzcharmsanoat"
associations, as well as foreign specialists working in enterprises in the textile,
sewing and knitting, leather and footwear, and fur industries, pay personal income
tax based on their sources of income in Uzbekistan at 50% of its established rate.
In addition, the Uzbek-Korean Educational and Practical Textile Technopark at
the Tashkent Institute of Textile and Light Industry was provided with customs
privileges until January 1, 2024. It was also allocated land for the implementation of
investment projects for the production of textile and sewing and knitwear products
in the Angren Free Economic Zone.
All state programs adopted for the rapid development of the textile and garment
and knitwear industry, as well as tax and customs privileges provided, are aimed at
processing cotton raw materials, creating a single chain of added value creation, and
processing the entire volume of cotton yarn produced in the republic. As a result, it
is envisaged to ensure macroeconomic stability, create the necessary conditions for
healthy competition, and radically improve the business and investment climate.
References
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Norman, D.A. (2013). The Design of Everyday Things. MIT Press.
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