Tulbur Tootsoo Mtuya New

¯íýò öààñíû òºëáºð òîîöîî, õàäãàëàìæèéí ¿éë àæèëëàãàà Ò.Ìºíõòóÿà /ÌÕÁ/ ¯íýò öààñíû õàäãàëàìæ ¯íýò öààñíû Òºëáºð òîîöîî

¯íýò öààñíû òºëáºð òîîöîî, õàäãàëàìæèéí ¿éë àæèëëàãàà ,[object Object]

Àãóóëãà ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

¯íýò öààñíû òºëáºð òîîöîî, õàäãàëàìæèéí ¿éë àæèëëàãàà ÿâàãäàõ ñõåì

1. “¯íýò öààñíû òºëáºð òîîöîî òºâëºðñºí õàäãàëàìæèéí òºâ” ÕÕÊ ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

1.1 Á¯ÒÝÖ ÇÎÕÈÎÍ ÁÀÉÃÓÓËÀËÒ Òºëººëºí Óäèðäàõ çºâëºë Ã¿éöýòãýõ çàõèðàë Äýä çàõèðàë Äîòîîä õÿíàëòûí àæèëòàí Òºëáºð òîîöîî-Ýðñäýëèéí óäèðäëàãûí àëáà Õàäãàëàìæ-ªì÷ëºõ ýðõèéí á¿ðòãýëèéí àëáà Çàõèðãàà ñàíõ¿¿ãèéí àëáà Òºðèéí ªì÷èéí Õîðîî

Ýõíèé àëõàì: Äàíñ íýýëãýõ ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

2.Òºëáºð òîîöîîíû ¿éë àæèëëàãàà ,[object Object],[object Object],[object Object],[object Object]

2.1 Ìºíãºí õºðºíãèéí ã¿éëãýý ,[object Object],[object Object],[object Object]

2.1 Ìºíãºí õºðºíãèéí ã¿éëãýý ,[object Object],[object Object],[object Object],[object Object]

2.2 ¯íýò öààñíû òºëáºð òîîöîî ,[object Object],[object Object],ÌÕÁ Ìýäýýëëèéí áààç Àðèëæààíû õýëöýë Àðèëæààíû ºäºð á¿ð

2.2 Àðèëæààíû òºëáºð òîîöîî ,[object Object],[object Object]

2.2 Àðèëæààíû òºëáºð òîîöîî ,[object Object],[object Object],[object Object],[object Object]

Òºëáºð òîîöîî õèéãäýõ õóãàöàà Ìîíãîëä ,[object Object],[object Object],[object Object],[object Object]

Төлбөр тооцооны шимтгэл хураамж ,[object Object],¯íýò öààñíû òºðºë ¯éë÷èëãýýíèé øèìòãýë Õî¸ðäîã÷ çàõ çýýë äýýð àðèëæèãäàæ áóé êîìïàíèéí á¿õ òºðëèéí õóâüöàà Õóäàëäñàí áîëîí õóäàëäàí àâñàí òàë òóñ á¿ðýýñ 0.24 õóâü Àíõäàã÷ çàõ çýýë äýýð àðèëæèãäàæ áóé êîìïàíèéí á¿õ òºðëèéí õóâüöàà Õóäàëäàí àâñàí òàëààñ 0.2 õóâü Òºðèéí ºì÷èéí õóâüöàà Õóäàëäñàí òàëààñ 0.3 õóâü, Õóäàëäàí àâñàí òàëààñ 0.24 õóâü Êîìïàíèéí ªðèéí áè÷èã /áîíä/ Õóäàëäñàí òàëààñ 0.0075 õóâü, Õóäàëäàí àâñàí òàëààñ 0.0075 õóâü Çàñãèéí Ãàçàð, àéìàã íèéñëýëèéí Çàñàã äàðãûí ºðèéí áè÷èã /áîíä/ Õóäàëäñàí òàëààñ 0.00175 õóâü, Õóäàëäàí àâñàí òàëààñ 0.00375 õóâü

3.¯íýò öààñíû Õàäãàëàìæ ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

3.1 Õàäãàëàëòàä ººð÷ëºëò îðóóëàõ ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

3.2 Õàäãàëàìæèéí ìýäýýëýë ñóäàëãàà ,[object Object],[object Object]

3.3 ¯íýò öààñíû õàäãàëàëò, õàìãààëàëò, íóóöëàëò ,[object Object]

3.4 Хадгаламжийн хөлс ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

4. ªì ÷ ëºõ ýðõèéí ã¿éëãýý ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]

4.1. Àðèëæàà áà ºì÷ëºõ ýðõ ,[object Object]

4.2 ªâ çàëãàìæëàë - ºì÷ëºõ ýðõ ,[object Object],[object Object]

4.3 Áýëýãëýë - ªì÷ëºõ ýðõ ,[object Object],[object Object]

4.4 ¯¿ðãèéí ã¿éöýòãýë áà ºì÷ëºõ ýðõ ,[object Object],[object Object],[object Object]

4.5 ¯ðãýëæëýë ,[object Object],[object Object]

4.6 Ýðõ á¿õèé ýòãýýä /ÒªÕ/-èéí øèéäâýð ,[object Object]

4.6 Ýðõ á¿õèé ýòãýýä /ÑÇÕ/-èéí øèéäâýð ,[object Object]

4.8 ªì÷ëºõ ýðõèéí ìàðãààí ,[object Object]

4.9 ªì÷ëºõ ýðõèéí ìýäýý ìýäýýëýë ,[object Object],[object Object],[object Object]

Àðèëæààíû áóñ ã¿éëãýýíèé шимтгэл ¯íýò öààñíû òºðºë ¯éë÷èëãýýíèé øèìòãýë Áýëýãëýë ÑÇÕ-íû 2007.02.02-íû 20 òîîò òîãòîîëûí äàãóó òîîöíî ªâ çàëãàìæëàë, ãýðýýñëýë /íýã ãýð á¿ëèéí ãèø¿¿äýä õàìààðàõã¿é/ ÕÎÝÁ – 350 òºãðºã ªâ çàëãàìæëàë áîëîí ãýðýýñëýëèéí ¿åä ¿íèéí ä¿íãèéí 3% Ø¿¿õèéí øèéäâýð, ãýðýý ä¿ãíýñýí àêò, ÑÇÕ-íû øèéäâýðýýð Íýõýìæëýã÷ òàëààñ èíòåðâàëààð /Æ: 50 ñàÿ õ¿ðòýë òºãðºã - 5%/ Çýýëèéí áàðüöààíä õóâüöàà òóñãààðëóóëñàí õîíîã òóòàìä Çýýëäýã÷ òàëààñ èíòåðâàëààð /Æ: 50 ñàÿ õ¿ðòýë òºãðºã – 0.001%/ ¯¿ðãèéí ã¿éöýòãýë ýñ õàíãàãäñàíû óëìààñ ¿¿ðýã ã¿éöýòã¿¿ëýã÷èéí äàíñàíä õóâüöàà øèëæ¿¿ëýõýä ¯¿ðýã ã¿éöýòã¿¿ëýã÷ýýñ èíòåðâàëààð /Æ: 50 ñàÿ õ¿ðòýë òºã– 0.001%/ Êîìïàíè øèíýýð áîëîí íýìæ ãàðãàñàí õóâüöààã íýð çààí ýçýìø¿¿ëñýí Ýçýìøñýí òàëààñ 0.1 õóâü ªì õóâü÷ëàëûí õ¿ðýýíä ÒªÕ-íû äóóäëàãà õóäàëäààãààð àðèëæèãäñàí õóâüöààíû ºì÷ëºõ ýðõèéã øèëæ¿¿ëýõäýý ¿íèéí ä¿íãýýñ Õóäàëäàí àâñàí òàëààñ 0.1 õóâü ªì÷ õóâü÷ëàëûí õ¿ðýýíä ÕÎÝÁ-ýýð áè÷èëò õèéãäñýí õóâüöààíû ¿íèéí ä¿íãýýñ ÒªÕ-íîîñ 0.3%

[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],5. Ìîíãîëûí ÕÇÇ-èéí òºëáºð òîîöîîíû îíöëîã

[object Object],[object Object],[object Object],[object Object],5. Ìîíãîëûí ÕÇÇ-èéí àðèëæàà òºëáºð òîîöîîíû äàâóó òàë

[object Object],[object Object],[object Object],[object Object],[object Object],Ìîíãîëûí ÕÇÇ-èéí àðèëæàà òºëáºð òîîöîîíû ñóë òàë

[object Object],[object Object],[object Object],A & X

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