(БҰРЫНҒЫ РЕДАКЦИЯ) ҚР САЛЫҚ КОДЕКСІ (2001 Ж. 12 МАУСЫМ № 209-II)

54-тарау

Салық ставкалары

Параграф 1

Ауыл шаруашылық мақсатындағы жерлерге

салынатын салық ставкалары

329-бап. Ауыл шаруашылық мақсатындағы жерлерге салынатын базалық салық ставкалары

1. Ауыл шаруашылық мақсатындағы жерлерге салынатын жер салығының базалық ставкалары 1 гектарға есептеліп белгіленеді және топырақтың сапасы бойынша сараланады.

2. Жазық аумақтардың далалық және қуаң далалық аймақтарының кәдімгі және оңтүстік қара топырақты, күңгірт-сарғылт және сарғылт топырақты, сондай-ақ тау бөктеріндегі аумақтардың күңгірт сұр (сұр-қоңыр), сарғылт (қоңыр) топырақты және тау бөктерінің қара топырақты жерлеріне бонитет балына барабар түрде төмендегідей жер салығының базалық салық ставкалары белгіленеді:

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Бонитет балы     Базалық салық         Бонитет балы        Базалық салық

                            ставкасы (теңге)                                      ставкасы (теңге)

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1                                    2                               3                                 4

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1                                  0,48                            51                              43,42

2                                  0,67                            52                              44,49

3                                  0,87                            53                              45,55

4                                  1,06                            54                              46,65

5                                  1,25                            55                              47,71

6                                  1,45                            56                              48,77

7                                  1,68                            57                              49,83

8                                  1,93                            58                               50,95

9                                  2,16                            59                               52,01

10                                2,41                            60                               53,07

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11                                2,89                            61                               57,90

12                                3,09                            62                               60,63

13                                3,28                            63                               63,26

14                                3,47                            64                               65,95

15                                3,67                            65                               68,61

16                                3,86                            66                               71,31

17                                4,09                            67                               73,96

18                                4,34                            68                               76,66

19                                4,57                            69                               79,32

20                                4,82                            70                               82,02

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21                                5,31                            71                               86,85

22                                5,79                            72                               89,55

23                                6,27                            73                               92,19

24                                6,75                            74                               94,89

25                                7,24                            75                               97,56

26                                7,72                            76                               100,26

27                                8,20                            77                               102,91

28                                8,68                            78                               105,61

29                                9,17                            79                               108,27

30                                9,65                            80                               110,97

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31                                14,47                          81                               115,80

32                                15,54                          82                               119,02

33                                16,59                          83                               122,21

34                                18,08                          84                               125,45

35                                18,76                          85                               128,67

36                                19,82                          86                               131,86

37                                20,88                          87                               135,10

38                                22,00                          88                               138,32

39                                23,06                          89                               141,51

40                                24,12                          90                               144,75

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41                                28,95                          91                               149,57

42                                30,01                          92                               154,40

43                                31,07                          93                               159,22

44                                32,17                          94                               164,05

45                                33,23                          95                               168,87

46                                34,29                          96                               173,70

47                                35,36                          97                                178,52

48                                36,48                          98                                183,35

49                                37,54                          99                                188,17

50                                38,60                          100                              193,00

100-ден жоғары         202,65

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3. Шөлейттi, шөлдi және тау бөктеріндегi шөлдi аумақтардың ашық-сарғылт, құба, сұр-құба, ашық және кәдiмгi сұр топырақты, сондай-ақ таулы аумақтардың таулы-далалық, таулы-шалғынды-далалық және таулы альпілiк және субальпiлiк топырақты жерлерiне бонитет балына барабар түрде жер салығының төмендегiдей базалық салық ставкалары белгiленедi:

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Бонитет балы         Базалық салық              Бонитет балы             Базалық салық

ставкасы (теңге)                                           ставкасы (теңге)

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1                                      2                                     3                                 4

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1                                    0,48                                 51                              19,78

2                                    0,54                                 52                              20,26

3                                    0,58                                 53                              20,75

4                                    0,62                                 54                              21,23

5                                    0,67                                 55                              21,71

6                                    0,73                                 56                              22,19