ТАТВАР ТӨЛӨГЧДИЙН АНХААРАЛД: 2019 оны  НӨАТ-ын 10 сарын тайланг 11 сарын 10-ны өдөр хүртэл хүлээн авна. Татвар төлөгч та хуулийн хугацаанд тайлангаа тушаана уу. / хуулийн хугацаандаа тайлангаа ирүүлээгүй иргэн хуулийн этгээдэд зөрчлийн тухай хуулийн дагуу хуулийн этгээд 1500 нэгж иргэн 150 нэгжтэй тэнцэх хэмжээний төгрөгөөр хариуцлага хүлээлгэнэ. 1 нэгж = 1000 төгрөг

ТӨРИЙН ЗАХИРГАА, ХУУЛЬ ЭРХ ЗҮЙН ТАСАГ

Ардын хувьсгалын 92 жилийн ойн баярыг тохиолдуулан Татварын ерөнхий газрын “Жуух бичиг”-ээр архив, бичиг хэрэг М. Зэсмаа, “Баяр бичиг”-ээр Татвар хураалтын тасгийн ТУБ Ц.Алтантуяа, Төрийн захиргаа хууль эрх зүйн тасгийн ТУБ, Хуулийн зөвлөх, хүний нөөцийн мэргэжилтэн Б.Мөнхдулам, аймгийн “Тэргүүний ажилтан цол тэмдэг”-ээр Хяналт шалгалтын тасгийн ТУБ Б.Энхтуяа, Орхон сумын ТУБ О.Наранчимэг, Хутаг-Өндөр сумын ТУБ Л.Оюунчимэг нар тус тус шагнагдсан байна.  Жил бүрийн 9 дүгээр сарын хоёр дахь 7 хоногт зохион байгууллагддаг “Татварын албаны ажилтны өдөр”-өөр Татвар хураалтын тасгийн ТУАБ Д.Оюунгэрэл, Татвар төлөгчдөд үйлчлэх тасгийн ТУАБ Ц.Батцэцэг нар “Санхүү банкны тэргүүний ажилтан” цол тэмдгээр шагнагдав.

2012 оны жилийн эцсийн ажлаараа “А” үнэлгээтэй дүгнэгдэж хамт олноо манлайлж эхний гурван байр эзэлсэн Хутаг-өндөр сумын ТУБ Л.Оюунчимэг, Тэшиг сумын ТУБ Д.Оюунчимэг, Хишиг-Өндөр сумын ТУБ А.Энхтуяа нарыг мөнгөн шагналаар шагнаж урамшуулсан байна.Бүрэгхангай, Орхон, Сэлэнгэ сумдын татварын улсын байцаагч нар 50 нас хүрсэнтэй холбогдуулан дурсгалын зүйл хадгалуулсан байна.  Мөн албан хаагчдыг Архангай аймгийн Хорго, Тэрхийн цагаан нуур, Тайхар чулуу, Завхан аймгийн дархан цаазат газар Отгонтэнгэр болон бусад байгалийн үзэсгэлэнт түүхийн  дурсгалт газруудаар аялууллаа.Түүнчлэн Засгийн газрын үйл ажиллагааны хөтөлбөрт  туссан “Эрүүл Монгол хүн”  зорилтыг хэрэгжүүлэх ажлыг үндэслэн орон даяар зохион байгуулагдсан  “ЯВГАН АЯЛАЛ”-д тус хэлтсийн албан хаагчид идэвхитэй оролцлоо.2012 онд аймгийн Засаг даргатай байгуулсан үр дүнгийн гэрээгээр хүлээсэн үүргээ хангалттай сайн биелүүлж орон нутгийн төсвийн орлогын төлөвлөгөөг 110.0 хувиар давуулан биелүүлсэний урамшуулалд ирсэн 20,0 сая төгрөгөөс хэлтсийн үйл ажиллагааг хэвийн явуулах үүднээс “Сонота-6” маркийн автомашиныг “Төрийн болон орон нутгийн өмчийн хөрөнгөөр бараа ажил үйлчилгээ худалдан авах тухай хууль”-ийн дагуу сонгон шалгаруулалт явуулан худалдан авч хэлтсийн үйл ажиллагааг хэвийн явуулаад байна.Б.ОюунмааАймгийн Засаг даргын 2013 оны 10 дугаар сарын 02-ны өдрийн А/148 тоот захирамжаар  батлагдсан “Архигүй Булганы төлөө бидний манлайлал” болзолт уралдааныг хэлтсийн хамт олны дунд зохион байгуулахаар Төрийн захиргаа хууль зүйн тасгаас хийх ажлын удирдамж төлөвлөгөөг боловсруулан батлуулж 10-р сарын 4 ны  хэлтсийн шуурхай дээр ажилтан, албан хаагчдад танилцуулж “Архи тамхи бидний сонголт биш” уриан дор зохион байгуулж, 1-р байр эзлэж өргөмжлөл үнэ бүхий зүйлээр шагнагдлаа.Гурванбулаг сумын Татварын улсын байцаагч-ийн ар гэрийнхэнд Татварын ерөнхий газрын даргын 2013 оны 11 дүгээр сарын 12-ны өдрийн 867 тоот тушаалаар 36 сарын цалинтай тэнцэх хэмжээний буюу 16840590 төгрөгийн буцалтгүй тусламжийг олгууллаа.2013 онд 474794.5  мянган төгрөгийн санхүүжилт авч батлагдсан зүйл заалтын дагуу зарцууллаа.

Төсвийн зарцуулалтыг зүйл заалтаар харуулбал:

/Өссөн дүнгээр/

Зардлын зүйл

Гїйцэтгэл /мян.төг/

1 Цалин

298130.6

2 Нийгмийн даатгалын шимтгэл

39598.3

3 Гэрэл цахилгаан

1770.7

4 Түлш халаалт

20158.9

5 Цэвэр бохир ус

3319.6

6 Тээвэр шатахуун

6221.5

7 Шуудан холбоо

5526.8

8 Албан томилолт

4765.5

9 Бичиг хэрэг

3058.3

10 Урсгал засвар

10129.0

11 Суваг ашиглах

5685.6

12 Шагнал урамшуулал

57090.6

13 Сургалт семинар

1300.0

 

 

 

 

 

 

Хууль эрх зүйн ажлын талаар

     24 татвар төлөгчийн 64517,2 мянган төгрөгийн өрийг барагдуулахаар шүүхэд нэхэмжилж  24 татвар төлөгчийн 64517,2 мянган төгрөгийн улсын болон орон нутгийн оруулахаар шийдвэрлэсэн.

17 татвар төлөгчийн 51730,4 мянган төгрөгийг төлүүлэхээр ШШГА-тай гэрээ байгуулан ажилласны үр дүнд 1 татвар төлөгчийн 2836,4 мянган төгрөгийн татварын өр барагдаагүй үлдсэн ба бусад шүүхийн шийдвэртэй татварын өрийг бүрэн барагдуулаад байна.

Хаяг байршилдаа байхгүй 10 аж ахуй нэгжийн захирлыг эрэн сурвалжлуулах шүүгчийн захирамж гаргуулан  Цагдаагийн газартай хамтран ажилласны үр дүнд 3 аж ахуй нэгжийн  захирлыг хаяг байршлыг тогтоож   өөрсдийнх нь хүсэлтээр 1 аж ахуй нэгжийг шилжүүлж, 1 аж ахуй нэгжийн татан буулгаж, 1 аж ахуй нэгж нь татварын тайлангаа хуулийн хугацаанд тайлагнаж байна.

ХЯНАЛТ ШАЛГАЛТЫН ТАСАГ

Тайлант хугацаанд графикт шалгалтаар 240 аж ахуйн нэгж байгууллага, иргэдийн үйл ажиллагаанд хяналт шалгалт хийх төлөвлөгөөтэйгээс 249 аж ахуйн нэгж, байгууллага, иргэний үйл ажиллагаанд татварын хууль тогтоомжийн хэрэгжилтийг шалгаж төлөвлөгөөг 103,8 хувьтай, Эрсдэлээс өгсөн төлөвлөгөө 185 аж ахуйн нэгж иргэдийг шалгахаас 177 аж ахуйн нэгжийг шалгаж төлөвлөгөөг 95,7 хувийг хяналт шалгалтанд хамрууллаа.Нийт 3,196,615,7 мянган төгрөгийн зөрчил илрүүлж 143,018,5 мянган төгрөгийн нөхөн татвар, хүү торгуулийг татварын улсын байцаагчийн актаар ногдуулсанаас НАӨТ-ын орлого дутуу тусгасан 18 татвар төлөгчийн 1,244,616.7 мянган төгрөгийн зөрчилд 13,517.8 мянган төгрөгийн нөхөн татвар торгууль алданги, аж ахуйн нэгжийн борлуулалтын орлого дутуу тусгасан 44 татвар төлөгчийн 410,462.1 мянган төгрөгийн зөрчилд 20,293.0 мянган төгрөгийн нөхөн татвар торгууль алдангийг татварын улсын байцаагчийн актаар ногдуулан улс , орон нутгийн төсөвт төвлөрүүллээ.Тайлант онд Дэлхийн зөн Булганхангай, Дэлхийн зөн ОНХХ, Долоонбар ХХК, ООБС ХХК. Үртсэн шахмал түлшний үйлдвэр ОНӨААТҮГ-ийн нийт 667575,4 мянган төгрөгийн зөрчил илрүүлж 64266,6 мянган төгрөгийн нөхөн татвар хүү торгуулийг маргаан таслах зөвлөл болон Захиргааны хэргийн давж заалдах шатны шүүхээр төлүүлэхээр шийдвэрлүүллээ.Тайлант хугацаанд Бүрэгхангай суманд үйл ажиллагаа явуулдаг уул уурхайн олборлолт явуулж буй ААН-үүдийн үйл ажиллагаанд хяналт шалгалтыг БОАЖГ-ын мэргэжилтэн Д.Нэмэхбаяр, Цагдаагийн хэлтсийн Эдийн засгийн албаны төлөөлөгч цагдаагийн ахлах дэслэгч Б.Эрдэнэбаяр, Мэргэжлийн хяналтын байгаль орчин, геологи, уул уурхайн хяналтын улсын байцаагч Т.Наранцацралт, Тагнуулийн ерөнхий газрын Булган аймаг дахь хэлтсийн ажилтан дэслэгч Д.Батгэрэл нарын бүрэлдэхүүнтэй Хос хас ХХК, Хамтын эх булаг ХХК, Хүслэмж ХХК, Төсөлч ХХК зэрэг уул уурхайн үйл ажиллагаа эрхэлдэг аж ахуйн нэгжүүдийн  албан татвар төлөлт болон төлбөр хураамжийг шалгаж, зөвшөөрөлгүй үйл ажиллагаа явуулж байсан Өгөөж баян хангай ХХК, ГБНБ ХХК, иргэн Сүхбат нарын  үйл ажиллагааг нь түр зогсоосон.Монгол Улсын Онцгой албан татварын тэмдэгийн тухай хуулийн хэрэгжилтийн шалгалтыг Булган аймгийн нутаг дэвсгэрт 6 удаа зохион байгууллаа. Шалгалтаар давхардсан тоогоор нийт 88  архи, согтууруулах ундаа худалдан борлуулах тусгай зөвшөөрөл бүхий дэлгүүр хамрагдлаа. Онцгой албан татварын тэмдэг хуурамч 215.5 мянган төгрөгийн 48 шил архийг хурааж улсын орлого болгов.          Түгээмэл тархацтай ашигт малтмалын нөөц ашигласны төлбөрийн шалгалтыг аймгийн хэмжээнд зохион байгуулан шалгаж 19 иргэн аж ахуйн нэгжийн  1464,0 мянган төгрөгийн нөхөн татварыг татварын улсын байцаагчийн актаар ногдуулан орон нутгийн төсөвт төвлөрүүллээ.

 

МЭДЭЭЛЭЛ БОЛОВСРУУЛАЛТ, СТАТИСТИК ЭРСДЭЛИЙН УДИРДЛАГЫН ТАСАГ

ЭУМБС-ийн тасаг  нь Төрийн сангийн хэлтсээс орлогын хуулгыг өдөр бүр авч орлогын программд оруулан, Санхүү төрийн сангийн хэлтэстэй орон нутгийн орлогын тулгалтыг сар, улирал, жилээр хийж, төсвийн орлогын төлөвлөгөөний биелэлтийн талаарх мэдээллээр удирдлагыг ханган ажиллаж байна.Татварын бүх төрлийн статистик мэдээ, мэдээллийг нэгтгэн боловсруулах, мэдээллийн үнэн зөв байдлыг хангуулах, түүнд хяналт тавих, татварын хэлтсийн удирдлага, холбогдох тасгуудыг статистик мэдээ, мэдээллээр хангах, татварын эрсдэлийг тодорхойлох, үнэлэх шалгуур үзүүлэлтүүдийг эрсдэл тооцох нэгж тус бүрээр бий болгож, боловсронгуй болгох чиглэлээр ажил үйлчилгээгээ явуулан ажиллаж байна.Эрсдэлийн шалгуураар сонгосон татвар төлөгчдийг татварын хяналт шалгалтанд хамруулж, татвар төлөхөөс зайлсхийж буй татвар төлөгчдийг эрсдэлийн мэдээллийн сангийн тусламжтайгаар илрүүлэн тэдгээрийг татварт хамруулсанаар өмнөх онтой харьцуулахад  Татварын хяналт шалгалтаар илрүүлсэн зөрчлийн дүн 260.54%, тайлант хугацаанд татварын хяналт шалгалтаар ногдуулсан татвар, түүнд тооцсон алданги, ногдуулсан торгуулийн  хэмжээ 197.03 хувиар тус тус  хувиар нэмэгдсэн байна.

Орон нутагт үйл ажиллагаа явуулж байгаа төрийн болон төрийн бус , олон нийтийн байгууллагуудтай байнга хамтран ажиллаж, татвар төлөгчтэй холбоотой хөндлөнгийн мэдээллийг Нийгмийн даатгалын хэлтэс, Аймгийн төрийн сан , Хөдөөгийн ядуурлыг бууруулах , Худалдан авах ажиллаганы алба, ХХААЖДҮ-ийн газар ,  БОАЖГ, “ Дэлхийн Зөн ” ОУБ ,  Дэлхийн зөн булган хангай ОНХХ , Тогтвортой амьжиргаа төсөл-2 ,  Хөдөлмөрийн хэлтэс, Тариалан эрхлэлтийг дэмжих сан зэрэг газруудаас 203 татвар төлөгчийн 198 мэдээллийн 2354714.2 мянган төгрөгийн санхүүжилт болон ажил гүйцэтгэсэн талаарх мэдээллийг цуглуулан хөндлөнгийн мэдээллийн санг баяжуулан ажиллаа.

Татварын хэлтсийн техник хангамж, компьютер,  тоног төхөрөмж, гадаад дотоод сүлжээний сааталгүй, найдвартай ажиллагааг ханган ажиллаж, засвар үйлчилгээг хийж, харьяа сумдын техник хангамжийн найдвартай ажиллагааг хангахад чиглэсэн мэргэжил арга зүйн дэмжлэг үзүүлэн, Программ хангамжийн талаар хэрэглэгчийн гарын авлага болон технологийн сургалтыг холбогдох газар хэлтэстэй хамтран зохион байгуулах , боловсронгуй болгох чиглэлээр ажил үйлчилгээгээ явуулан ажиллаж байна.

БУЛГАН АЙМГИЙН 2013 ОНЫ ТӨСВИЙН ОРЛОГЫН МЭДЭЭ

Татварын төрөл

Өссөнөөр

Төлөвлөгөө

Гүйцэтгэл

Үүнээс

Хувь

Тайлангаар

ХШ-аар

СУМ, ДҮҮРГИЙНТӨСӨВ

1,159,414.7

1,277,691.9

1,256,254.9

21,436.9

110.2

Орлогыг нь тодорхойлох боломжгүй иргэдийн орлого /патент/

26,442.9

14,846.0

14,846.0

0.0

56.1

Аж ахуй эрхэлсний орлого

83,446.6

143,067.4

141,351.9

1,715.5

171.4

Мал бүхий иргэдийн орлого  

401.1

401.1

0.0

0.0

Жишгээр ногдуулсан татвар  

15,526.4

15,526.4

0.0

0.0

Үл хөдлөх эд хөрөнгө борлуулсаны албан татвар  

7,700.0

7,700.0

0.0

0.0

Суутгагчын хувь хүнд олгосон орлогоос суутгасан албан татвар

300,251.1

268,412.9

260,270.0

8,142.8

89.4

Бууны татвар

7,166.0

8,195.1

8,195.1

0.0

114.4

Улсын тэмдэгийн хураамж

90,960.8

112,560.7

112,560.7

0.0

123.7

Газрын төлбөр  

77.4

77.4

0.0

0.0

Ойгоос хэрэглээний мод, түлээ бэлтгэж ашигласны төлбөр

314,641.4

350,354.8

350,354.8

0.0

111.4

Агнуурын нөөц ашигласны төлбөр

4,010.0

4,117.0

4,117.0

0.0

102.7

Байгалийн ургамал ашигласны төлбөр

517.7

1,779.8

1,779.8

0.0

0.0

Ус, рашаан ашигласны төлбөр

99,096.8

94,926.2

94,926.2

0.0

95.8

Түгээмэл тархацтай ашигт малтмал ашигласны

21,400.6

34,310.9

34,310.9

0.0

0.0

Нэр зааснаас бусад төлбөр, хураамж  

5,839.5

5,839.5

0.0

0.0

Хог хаягдалын үйлчилгээний хураамж

46,703.1

40,227.0

40,227.0

0.0

86.1

Түрээсний орлого

8,250.0

9,081.7

9,081.7

0.0

110.1

Татварын хүү торгуулийн орлого

100,558.6

2,949.0

387.0

2,562.0

2.9

Татварын торгуулийн орлого  

5,995.9

17.5

5,978.4

0.0

Татварын алдангийн орлого  

3,978.6

940.4

3,038.2

0.0

Татварын бус хүү торгуулийн орлого  

117,821.6

117,821.6

0.0

0.0

Бусад орлого

12,297.1

595.0

595.0

0.0

4.8

Нэр заагдаж ангилагдаагүй бусад орлого

43,672.0

34,927.9

34,927.9

0.0

80.0

УЛСЫН ТӨСӨВ

512,944.0

545,143.4

466,068.8

79,074.6

106.3

Аж ахуйн нэгжийн орлогын албан татвар

135,000.0

148,026.1

119,349.3

28,676.8

109.6

Дотоодын бараа, үйлчилгээний НӨАТ

330,000.0

348,621.6

298,223.8

50,397.8

105.6

Дотоодын архины онцгой албан татвар

6,000.0

1,403.6

1,403.6

0.0

23.4

Дотоодын тамхины онцгой албан татвар  

2.0

2.0

0.0

0.0

Дотоодын спиртны онцгой албан татвар  

1,460.6

1,460.6

0.0

0.0

Ашигт малтмалын нөөц ашигласны төлбөр

18,000.0

26,481.2

26,481.2

0.0

147.1

Агаарын бохирдолын төлбөр -АТБӨЯХ эзэмшигч

23,944.0

19,148.3

19,148.3

0.0

80.0

ШШГАлбанд олгосон урамшууллын орлого        

0.0

АЙМАГ, НИЙСЛЭЛИЙН ТӨСӨВ

17,463,433.6

16,191,977.4

16,156,444.8

35,532.6

92.7

Цалин хөлс болон түүнтэй адилтгах орлого /суутган-1/

3,022,672.1

3,138,957.9

3,138,308.3

649.6

103.8

Үл хөдлөх эд хөрөнгө борлуулсаны албан татвар  

70,930.7

70,930.7

0.0

#DIV/0!

Үл хөдлөх хөрөнгийн татвар

133,931.1

115,775.5

113,720.3

2,055.2

86.4

Газрын үл хөдлөх хөрөнгийн албан татвар  

580.0

580.0

0.0

0.0

Улсын тэмдэгийн хураамж  

63.6

63.6

0.0

0.0

Ашигт малтмалын нөөц ашигласны төлбөр  

377,399.3

377,399.3

0.0

0.0

Газрын төлбөр

310,000.0

249,748.8

249,720.9

27.9

80.6

Ус, рашаан ашигласны төлбөр

12,902,005.4

11,578,413.7

11,572,871.3

5,542.4

89.7

Нэр зааснаас бусад төлбөр, хураамж

314,000.0

     

0.0

Хувьцааны ногдол ашиг

16,555.2

21,555.2

21,555.2

0.0

130.2

Түрээсний орлого

8,500.0

23,164.7

23,164.7

0.0

272.5

Татварын хүү торгуулийн орлого

158,800.0

3,648.1

3,207.4

440.7

2.3

Татварын торгуулийн орлого  

19,884.6

10.2

19,874.4

0.0

Татварын алдангийн орлого  

6,948.4

6.0

6,942.4

0.0

Татварын бус хүү торгуулийн орлого  

125,342.0

125,342.0

0.0

0.0

Нэр заагдаж ангилагдаагүй бусад орлого

361,469.8

235,118.2

235,118.2

0.0

0.0

Автотээвэр, өөрөө явагч хэрэгслийн татвар

235,500.0

224,446.7

224,446.7

0.0

95.3

ШШГАлбанд олгосон урамшууллын орлого        

0.0

НИЙТ ДҮН

19,135,792.3

18,014,812.7

17,878,768.5

136,044.1

94.1

Татвар төлөгчдөд үйлчлэх тасаг

Татвар төлөгчийн бааз суурь

Төрөл

Хариуцлагын хэлбэр

2013.01.31

Нэмэгдсэн

Хасагдсан

Бааз суурийн өсөлт 2013.12.31

 
 

ААН

ХК

6

   

6

 
ХХК

584

73

8

649

 
ББН

35

2

1

36

 
ЗБН

19

10

1

28

 
Хоршоо

97

19

2

114

 
Хадгаламж зээлийн хоршоо

3

   

3

 
ТӨҮГ

1

   

1

 
ОНӨҮГ

1

   

1

 
Салбар

127

27

16

138

 
Нийт

873

131

28

976

 

Төсөвт болон ТТБ

Төсөвт байгууллага

167

4

3

168

 
Төрийн бус байгууллага

23

14

2

35

 
Шашны байгууллага

8

 

2

6

 
Сан

1

1

 

2

 
Олон нийтийн байгууллага

13

6

2

17

 
Нийт

212

26

9

228

 
Иргэн Татвар төлгч иргэн

1085

156

37

1204

 
  Нийт

25503

829

16

26316

 

 

 

 

 

 

 

 

 

 

 

 

НӨАТ төлөгчийн өсөлт: 2013 онд Нэмэгдсэн өртгийн албан татварын тухай хуулийн 6.11-д заасны дагуу   15 аж ахуйн нэгж нэмэгдсэн өртгийн албан татвар төлөгчийн бүртгэлээс хасагдаж, 71 татвар төлөгч аж ахуйн нэгж, 2 иргэн нэмэгдсэн өртгийн албан татвар  төлөгчөөр шинээр бүртгэгдээд байна. 2013 оны 4 дугаар улирлын тайлангийн ирц 2014 оны 03-р сарын 05-ны байдлаар

     д/д ТАТВАРЫН ТӨРӨЛ

2014 ОНЫ 03-РСАРЫН 05

Ир,зохих тайлан

Ирүүлсэн тайлан

Хувь

1. ААНОАТ-н тайлан

8

789

97,5%

2. Суутган-1

883

874

98,9%

3. Жишиг татварын тайлан

411

411

100%

4. Суутгагч

310

307

99,0%

5. Газрын төлбөр

1234

1161

94,1%

6. АМНАТөлбөр

6

6

100%

7.  ҮХЭХБАТ

66

66

100 %

           
           

“Цахим гарын үсгийн тухай” хууль батлагдаж цахим тайлангийн хууль эрх зүйн орчин бүрдсэнтэй холбогдуулан татвар төлөгчдөд цахимаар тайлангаа өгөх нөхцлийг бүрдүүлснээр нийт ирүүлбэл зохих тайлангийн 98,9 хувийг цахимаар хүлээн авч байгаа ба  тайлан ирүүлбэл зохих 1204 аж ахуйн нэгж байгууллагаас 70  хувь нь тоон гарын үсгийн гэрээг байгуулаад байна.

Татвар төлөгчдөд үзүүлэх татварын цахим үйлчилгээг түргэн  шуурхай хүргэх татвар төлөгчдөд цахим орчинд ажиллах зааврыг газар дээр нь  танилцуулах  үүднээс хэлтсийн 1 давхарт “Татвар төлөгчдөд үйлчилгээ үзүүлэх өрөө”-г шинээр тохижуулан интэрнэтэд холбогдсон 3 компьютер болон бусад тоног төхөөрөмжийг суурилуулан ашиглалтанд орууллаа.Энэхүү өрөөг нээн ажиллуулсанаар татвар төлөгчид өөрсдөө тайлангаа интернэтэд шивэх нөхцөл бололцоо бүрэн бүрдэж улмаар цахимаар тайлангаа өгөх аж ахуйн нэгжийн тоо эрс нэмэгдсэн.Мөн татвар төлөгчдийг хүлээн авах дараалалын системийг суурьлуулаад байна.

ТАТВАР ХУРААЛТЫН ТАСАГ

2013 онд  Улсын төвлөрсөн төсөвт 6 нэр төрлийн албан татвараар 512944.0 мянган төгрөгийг төвлөрүүлэх орлогын төлөвлөгөөтэйгөөс 545117,3 мянган төгрөгийг төвлөрүүлж орлогын төлөвлөгөөг 106,3 хувиар, аймгийн орлогод 14 нэр төрлийн албан татвараар 17463433,6 мянган төгрөгийг оруулах орлогын төлөвлөгөөтэйгөөс 16192367,7 мянган төгрөгийг төвлөрүүлэн орлогын төлөвлөгөөг 92,7 хувиар, орон нутгийн орлогод 19 нэр төрлийн албан татвараар 1159414,7 мянган төгрөгийг оруулах төлөвлөгөөтэйгөөс 1277691,7 мянган төгрөгийг оруулан орлогын төлөвлөгөөг 110,2  хувиар тус тус биелүүлээд байна.

Улсын төвлөрсөн төсвийн орлогын төлөвлөгөө хэдийгээр нийт дүнгээр биелж байгаа хэдий ч татварын нэр төрлөөрөө онцгой албан татвар болон агаарын бохирдлын төлбөрийн орлогын төлөвлөгөө тасарч байна.Онцгой албан татварын орлогыг бүрдүүлдэг аймгийн хэмжээнд архи, согтууруулах ундаа үйлдвэрлэх тусгай зөвшөөрөл бүхий 3 аж ахуйн нэгж бүртгэлтэй байдаг ба “Шимбулаг” ХХК 2009 оны 06 сараас, “Булганспирт” ХХК 2012 оны 06 сараас, “Шинэтэнгис” ХХК 2012 оны 07 сараас хойш өнөөдрийг хүртэл архи үйлдвэрлэл эрхлээгүй, зогсонги байгаа, “Шимбулаг” ХХК-ийн архи үйлдвэрлэх тусгай зөвшөөрөл нь Засгийн газрын 2013 оны 140 тоот тогтоолоор хүчингүй болсон зэрэг нь орлогын тасалдалд нөлөөлсөн байна.Аймгийн төсвийн орлогын төлөвлөгөөний тасалдалд нөлөөлж буй орлого нь ус, рашааны нөөц ашигласны төлбөр, газрын төлбөр, автотээврийн болон өөрөө явагч хэрэгслийн албан татвар болно.Сангийн яамнаас “Эрдэнэт үйлдвэр” ХХК-ийн усны төлбөрөөр Монгол Улсын байгалийн нөөц ашигласны төлбөрийн тухай хуулийн дагуу 15914,5 сая төгрөгийн орлогыг оруулахаар төлөвлөж баталсан. Гэтэл 2013 онд “Эрдэнэт үйлдвэр” ХХК-тай хийсэн тооцооллоор 13498,6 сая төгрөгийг усны төлбөрийн орлогоор төвлөрүүлэхээр ус ашиглах гэрээ байгуулсан. Дээрх орлогын тасалдын талаар шалтгаан нөхцлийг дурьдсан Аймгийн Засаг даргын болон хэлтсийн даргын албан бичгийг удаа дараа Сангийн яам, Татварын ерөнхий газарт хүргүүлсний дүнд 2013 оны усны төлбөрийн орлогын төлөвлөгөөг үндэслэлгүйгээр илүү төлөвлөсөн 2,4 тэрбум төгрөгөөр хасч тодотгол хийсэн.

Гэтэл усны төлбөрийн хувь хэмжээг тогтоосон Засгийн газрын тогтоол 2013 оны 09 сарын 21-нд батлагдан гарснаар 4 дүгээр улиралд Эрдэнэт үйлдвэрээс төвлөрүүлэх усны төлбөрийн хэмжээ өмнө нь төлж байсан хэмжээнээс буурсан ба Эрдэнэт үйлдвэрээс Эрдэнэтийн дулааны станцын ашилгасан усны төлбөрийг төлөөгүй зэрэг шалтгаан нь орлогын тасалдалд нөлөөлсөн.Газрын төлбөрийн орлогын төлөвлөгөөнд газрын төлбөрийн дуудлага худалдааны орлогын төлөвлөгөө тасарсан нь нөлөөлж байна. Дээрх орлогын төлөвлөгөөний тасалдлын талаар арга хэмжээ авч хэрэгжүүлэх талаар аймгийн ГХБХБГ-т албан бичгийг хүргүүлсэн. Гэтэл 2013 онд зохион байгуулагдах газрын дуудлага худалдаа бүрэн зохион байгуулагдсан. Газрын дуудлага худалдааны орлогын төлөвлөгөөг аймгийн Санхүү төрийн сангийн хэлтсээс үндэслэлгүйгээр илүү төлөвлөснөөс орлогын төлөвлөгөө тасарч байна.

Тайлант хугацаанд татварын орлогын төлөвлөгөөг ханган биелүүлэх, татварын тайлангаар болон хяналт шалгалтын актаар ногдуулсан татварын өрийг хураан  барагдуулах үндсэн чиг үүргээс гадна татварын бааз суурийг нэмэгдүүлэх, татвар төлөгч бүрийг татварт хамруулах зорилгоор дараах ажлыг хийж гүйцэтгэлээ. Үүнд:

Татварын зарим төрлийн хувь хэмжээг Засгийн газраас баталсан хязгаарт багтаан Аймгийн ИТХ тогтооно гэж заасны дагуу аймгийн хэмжээнд мөрдөгдөх үл хөдлөх эд хөрөнгийн албан татварын хувь хэмжээг Аймгийн Иргэдийн төлөөлөгчдийн хурлын тэргүүлэгчдийн 2013 оны 01 сарын 09-ний өдрийн 04 тоот тогтоолоор шинэчлэн тогтоолоо.Татварын ерөнхий газраас ирүүлсэн нэмэгдсэн өртгийн падаан болон тайлан зөрүүлсэн аж ахуйн нэгжийн мэдээлэлд үндэслэн тухайн аж ахуйн нэгж байгууллагын тайлангийн ногдуулалтанд ногдуулалтын хяналтыг хийж ажилласнаар 65 аж ахуйн нэгжид ногдуулалтын хяналт хийхээс 25 аж ахуйн нэгж нь 2013 оны хяналт шалгалтын ажлын төлөвлөгөөнд шалгагдахаар тусгагдсан байна. Ногдуулалтын хяналт шалгалтаар 10 аж ахуйн нэгжийн 111272,2 мянган төгрөгийн худалдан авалтыг нэмэгдсэн өртгийн албан татварын тайланг засварлаагүй зөвхөн нэмэгдсэн өртгийн албан татварын худалдан авалтын падааныг засварлаж 20 татвар төлөгч падаан зөрчилгүй гарч 10 аж ахуйн нэгжийн 71454,7 мянган төгрөгийн зөрчилд 14290,9 мянган төгрөгийг нөхөн төлүүлэхээр нэмэгдсэн өртгийн болон аж ахуйн нэгжийн орлогын албан татварын тайланг засварлаж баталгаажууллаа.     Шинээр батлагдсан төсвийн хуулиар хог хаягдлын хураамжийн орлогыг татварын орлогын нэр төрөлд оруулан баталсан. Оны эхнээс хог хаягдлын хураамжийг бүрэн хурааж ажиллах зорилгоор ЭБЦТС ТӨХК, Булган сумын тохижилт үйлчилгээний ангитай гурвалсан гэрээг байгуулан ажиллаж байна. 10 сарын 01-ээс эхлэн ард иргэдийн цахилгааны төлбөрийг Төрийн банкинд төвлөрүүлэх төлүүлэх болсонтой холбоотойгоор аймгийн хэмжээнд хог хаягдлын хураамжийг төвлөрүүлэхээр Төрийн банктай гэрээ байгуулан ажиллаж байна.

7 сард Булган сумын нутаг дэвсгэрт жижиг дунд үйлдвэрлэл эрхэлдэг, байгалийн элс хайрга ашиглан блок, тоосго үйлдвэрлэдэг иргэдийг татварт хамруулах зорилгоор удирдамжийн дагуу шалгалтын ажлыг зохион байгуулсан. Шалгалтын явцад 21 татвар төлөгчөөс жишиг, түгээмэл тархацтай нөөцийн төлбөр, патент зэрэг татварын төрлөөр 628,0 мянган төгрөгийн нөхөн татварыг ногдуулан орон нутгийн орлогод бүрэн төвлөрүүллээ.

Аймгийн ИТХ-ийн тэргүүлэгчдийн хуралдаанаар Булган аймагт татвар төлөгч иргэнийг бүртгэх журам, Булган аймагт үл хөдлөх хөрөнгийг бүртгэх журмыг хэлэлцүүлэн батлуулсан. Дээрх журмын хэрэгжилтийг хангах, аймгийн хэмжээнд үл хөдлөх хөрөнгийн судалгааг шинэчлэх, нуугдмал, бүртгэлд хамрагдаагүй үл хөдлөх хөрөнгийг илрүүлж ногдох татварыг нөхөн төлүүлэх, үл хөдлөх хөрөнгийн татвар төлөгчийг татварт бүрэн хамруулах зорилгоор 10 сарын 28-аас эхлэн 1 сарын хугацаатайгаар Булган аймгийн хэмжээнд үл хөдлөх хөрөнгийн тооллогыг удирдамжийн зохион байгууллаа. Шалгалтын хугацаанд 88 үл хөдлөх хөрөнгийн үнэлгээг нэмэгдүүлж, 29 үл хөдлөх хөрөнгийг шинээр бүртгэлд хамруулан албан татварыг ногдуулан төлүүлээд байна.

Монгол улсын Автотээврийн тухай хуулийн 17` дугаар зүйлийн 171.1.-д “Монгол Улсад бүртгэлтэй аж ахуйн нэгж, байгууллага, хувь хүн тээврийн хэрэгсэл өмчилж авснаас хойш 72 цагийн дотор, ашиглалтаас хассанаас хойш нэг сарын дотор аймаг, нийслэл дэх автотээврийн асуудал эрхэлсэн төрийн захиргааны төв байгууллагын харьяа байгууллагад бүртгүүлнэ.” гэж заасны дагуу тээврийн хэрэгсэл эзэмшигчийн үндсэн хаягийн дагуу тээврийн хэрэгслийн улсын дугаарыг орон нутгийн дугаараар солих ажлыг зохион байгууллахыг холбогдох газруудад хүргүүлэн улсын дугаарыг солих ажлыг зохион байгуулж байна.

БАЯН-АГТ СУМНЫ ҮЙЛАЖИЛЛАГАА

Баян-агт сумын ТХ Г. Оюунтуяа нь 46 аж ахуйн нэгж, байгууллага, буу, авто, ҮХЭХ, газар, газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент,  зэрэг албан татвар  төлөгч  1710 иргэн, 4 нэмэгдсэн өртгийн албан татвар төлөгчийг тус тус хариуцан ажиллада  2013 онд улсын төвлөрсөн төсөвт 20,2 сая төгрөг, аймгийн төсөвт 84,1 сая төгрөг, орон нутгийн төсөвт 61,5 сая төгрөг оруулж орлогын төлөвлөгөөг 127,8 хувиар давуулан биелүүлсэн байна.

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

24

4688.2

34

19233.4

10

14545.2

НӨАТ

3

1036.7

4

1161.4

1

124.7

Агаарын бохирдол

186

710.1

189

783.7

3

73.6

Цалингийн ашиг

23

63530.1

31

73664.2

8

10134.1

Үл хөдлөх хөрөнгө

29

542.3

31

748.6

2

206.3

Газрын төлбөр

26

6594.7

31

3174.2

5

(3420.5)

АТБӨЯХ

241

8124.9

357

8369.7

116

244.8

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

35

890.0

2467.0

53

950.0

1120.5

18

60.0

(1346.5)

Суутгагч

13

3500.0

7890.0

17

23500.0

15758.2

4

20000.0

7868.2

ААЭрхэлсэн

94

1921.6

17166.1

97

3569.2

12590.3

3

1647.6

(4575.8)

Буу

175

650.0

735.5

180

650.0

764.2

5

28.7

УТХ

 

2600.0

2040.4

 

1293.5

1502.9

 

(1306.5)

(537.5)

Гоожин

 

17765.2

19544.6

 

13588.0

23115.7

 

(4177.2)

3571.1

Ан

 

150.0

150.0

 

150.0

150.0

 

Ус, рашаан

5

1320.0

1616.6

3

1419.1

1419.1

(2)

99.1

(197.8)

ТТархацтай

 

 

 

 

30.0

88.0

 

30.0

88.0

Хог хаягдал

 

 

 

 

940.0

1031.5

 

940.0

1031.5

Хануй, Цагаан голын рашааныг түшиглэн амрагчид, амралтын газар ажиллуулж байгаа иргэн, аж ахуйн нэгжтэй албан татварын гэрээ хийж рашаан усны хураамж, ХХОАТ, жишиг, ААЭО, газрын төлбөр, үл хөдлөх эд хөрөнгийн зэрэг албан татваруудын бааз суурийг нэмэгдүүлэн, орлогын төлөвлөгөөг биелүүлж ажилласан байна.

 БАЯННУУР СУМ

Баяннуур сумын ТУБ Э. Гантулга нь 36 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар, газрын үл хөдлөх хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент  зэрэг албан татвар  төлөгч 817 иргэн, 6 нэмэгдсэн өртгийн албан татвар төлөгчийг тус тус хариуцан ажилладаг.2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн татварын орлогоор 5,4 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжийн орлогоор  61,5 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар   28,2 сая төгрөг оруулж орон нутгийн орлогын төлөвлөгөөг 83,8 % -иар тасалсан байна. Ноосны урамшуулалын орлогыг 100 хувь төвлөрүүлэхээр сумдын ИТХ-аар орлогын төлөвлөгөөг нэмж тодотгосон боловч тус орлого бүрэн төвлөрөөгүйгээс  орон нутгийн орлогын төлөвлөгөө тасарсан байна.

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

16

2412.5

22

2754.3

6

341.8

НӨАТ

2

1

2280.0

(1)

2280.0

Агаарын бохирдол

118

670.7

118

387.3

283.4

Цалингийн ашиг

26

44869.7

34

53178.7

8

8309.0

Үл хөдлөх хөрөнгө

18

88.3

17

202.3

(1)

114.0

Газрын төлбөр

38

818.9

51

2836.6

13

2017.7

АТБӨЯХ

135

4939.1

185

4475.9

49

(463.2)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

14

180.0

300.7

15

381.0

511.5

1

138

210.8

Суутгагч

7

10864.2

8197.0

7

18400.0

8597.8

7535.8

400.8

ААЭрхэлсэн

54

192.0

13893.3

54

600.0

5783.9

408.0

(8019.4)

Буу

35

100.0

88.0

38

120.0

130.0

3

20.0

42.0

УТХ

 

225.3

223.1

 

1200.0

1347.3

 

974.7

1124.2

Гоожин

 

 

 

 

 

 

 

 

 

Ан

 

 

 

 

 

 

 

 

 

Ус, рашаан

 

 

 

 

 

 

 

 

 

ТТархацтай

 

250.0

90.3

 

400.0

1167.5

 

150.0

1077.2

Хог хаягдал

 

 

 

 

1290.0

1085.7

 

1290.0

1085.7

 БУГАТ СУМ

Бугат сумын ТУБ Х. Халиунбат нь 42 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар , газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент албан татвар  төлөгч 1086 иргэн, 6 нэмэгдсэн өртгийн албан татвар төлөгчийг тус тус хариуцсан ажилладаг. Улсын төвлөрсөн төсөвт 3,3 сая төгрөг, аймгийн төсөвт 55,2 сая төгрөг, орон нутгийн төсөвт 84,8 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 126,0 хувиар давуулан биелүүлсэн байна Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

21

2582.7

25

2423.7

4

(159.0)

НӨАТ

3

946.8

5

444.3

2

(502.5)

Агаарын бохирдол

141

546.7

141

545.6

(1.1)

Цалингийн ашиг

29

41784.5

37

49889.0

8

8112.5

Үл хөдлөх хөрөнгө

9

324.3

81

1001.7

72

677.4

Газрын төлбөр

17

26749.7

25

2173.0

8

(24576.7)

АТБӨЯХ

183

5241.0

246

4353.6

63

(887.4)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

33

520.0

633.3

83

700.0

769.0

50

180.0

135.7

Суутгагч

8

3500.0

3678.2

8

6100.0

5364.9

2600.0

1686.7

ААЭрхэлсэн

55

1000.0

4832.9

55

1800.0

5179.6

800.0

346.7

Буу

49

300.0

325.1

54

350.0

368.0

5

50.0

42.9

УТХ

2

2460.0

2733.1

2

3880.0

4011.4

1420.0

1278.3

Гоожин

 

43909.0

53435.0

 

37460.0

50852.1

 

(644.9)

(2582.9)

Ан

 

 

1300.0

 

770.0

770.0

 

770.0

(530.0)

Ус, рашаан

 

 

 

 

653.3

653.3

 

653.3

653.3

ТТархацтай

 

 

 

 

1500.0

1526.0

 

1500.0

1526.0

Хог хаягдал

 

 

 

 

 

1013.6

 

 

1013.6

Татварын ерөнхий газараас цахим тайлангийн системийг нэвтрүүлэх зорилт тавьсаны хүрээнд аж ахуйн нэгж, байгууллагыг “цахим тайлангийн систем”-д хамруулах, мөн “тоон гарын їсэгт” шилжїїлэх ажлыг зохион байгуулснаар нийт тоон гарын үсэг хэрэглэвэл зохих аж ахуйн нэгжийн 92%-ийг  хамруулаад байна.

Монгол Улсын Засгийн газрын шийдвэрээр  “ТАТВАР ТӨЛӨГЧДИЙН ӨДРҮҮД” –ийг жил бүрийн 5-р сарын 2 дахь долоо хоногт уламжлал болгон зохион явуулдгийн дагуу Бугат суманд  Татварын хууль тогтоомжийг сурталчлах, санамж зөвлөмж тараах, асуулт хариулт явуулах,  уулзаж ярилцах,  найдвартай идэвхтэй тэргүүний татвар төлөгчдийг шалгаруулан урамшуулах, татвар төлөгчдийн санал бодлыг сонсон тэдэнд заавар зөвлөмж өгөн ажиллаа.

Мөн хувиараа мод бэлтгэн борлуулж байгаа иргэд болон ЖДҮ, СХСангаас зээл авч ажиллаж байгаа иргэдийг татварт хамруулан 1395,1 мянган төгрөгийн татварын тооцоо хийж татварын бааз, суурийг нэмэгдүүлсэн байна.

Татварын ерөнхий хуулийн дагуу татварын хууль тогтоомж зөрчсөн 2 аж ахуйн нэгж байгууллагын удирдлагыг 997,2 мянган төгрөгийн торгууль ногдуулсан ба хугацаандаа төлөгдөөгүй татварын өрөнд 559,5 мянган төгрөгийн алданги торгууль ногдуулан  орон нутгийн орлогод бүрэн төвлөрүүлсэн байна.

2012 онд гарсан “Хог хаягдлын тухай” хууль болон “ МУ-ын засаг захиргаа, нутаг дэвсгэрийн нэгж, түүний удирдлагын тухай хуул”-ийн заалт эрх хэмжээний дагуу Хог хаягдал ялгаруулсны төлбөр авах журмыг 2013 оны 4 дүгээр сард сумын ард иргэдээр хэлэлцүүлэн төлбөрийн хувь хэмжээг сумын ИТХ-аар батлуулж орон нутгийн төсвийн орлогын төлөвлөгөөг ханган ажиллаа.

Мөн сумын ИТХ-аар гадны харъяат айл өрхүүдээс “Бэлчээр, хадлан ашигласны төлбөр авах журам”-ыг хэлэлцүүлэн батлуулж сумын засаг дарга, багийн засаг дарга болон холбогдох албан тушаалтнуудтай хамтран ажиллаж төлбөрийг орон нутгийн төсөвт орууллаа.

Засаг даргын захирамжаар ажлын хэсэг байгуулан тухайн сумын нутаг дэвсгэрт  амьдарч буй гадны харъяат малчин өрх, мал бүхий этгээдээс бэлчээр ашигласны төлбөр 635,7  мянган төгрөгийг  хураан авч  орон нутгийн орлогод төвлөрүүллээ

Баяр наадмын өдрүүдэд сумын нутаг дэвсгэрт худалдаа, үйлчилгээ явуулсан гуанз ажиллуулсан иргэдийг татварт бүрэн хамруулж  490,0 мянган төгрөгийн татварыг орон нутгийн төсөвт орууллаа.Шинэ Булган хөтөлбөрт орсон холбогдох заалтыг хэрэгжүүлэн ажиллаж байна. Морин хуур, шатар хөтөлбөрүүдэд хамрагдан сум орон нутагт зохион байгуулагдаж буй тэмцээн, урлагын арга хэмжээнд хамрагдаж нийгмийн бусад арга хэмжээнд идэвхийлэн оролцон ажилласан байна.

БҮРЭГХАНГАЙ СУМ

Бүрэгхангай сумын ТУБ Ё.Болдхуяг нь 37 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газрын төлбөр, газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент  зэрэг албан татвар  төлөгч 1446 иргэн хариуцан ажилладаг.

2013 онд улсын төлвөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр  гэсэн 3 нэр төрлийн орлогоор   4,4 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар  879,1 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 66,9 сая төгрөг оруулж орон нутгийн орлогын төлөвлөгөөг 81,8 % -иар тус тус биелүүлсэн байна.

Ноосны урамшуулалын орлогыг 100 хувь төвлөрүүлэхээр сумдын ИТХ-аар орлогын төлөвлөгөөг нэмж тодотгосон боловч тус орлого бүрэн төвлөрөөгүйгээс  орон нутгийн орлогын төлөвлөгөө тасарсан байна.

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

18

4555.0

17

2414.7

(1)

(2140.3)

НӨАТ

3

755.7

5

1003.6

2

247.9

Агаарын бохирдол

247

1324.1

245

1053.3

(2)

(270.8)

Цалингийн ашиг

30

58463.8

26

69682.1

(4)

11218.3

Үл хөдлөх хөрөнгө

13

903.8

14

1393.1

1

489.3

Газрын төлбөр

17

46984.4

17

34562.4

(12422.0)

АТБӨЯХ

297

13449.0

377

10204.1

80

(3244.9)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

6

1770.0

2503.0

11

22.0

52.5

5

(1748.0)

(2450.5)

Суутгагч

7

18959.3

10889.8

8

4600.0

4872.9

1

(8069.5)

(6016.9)

ААЭрхэлсэн

59

1114.0

32904.7

63

25800.0

6263.3

4

24686.0

(26641.4)

Буу

54

180.0

271.6

55

300.0

310.0

1

120.0

38.4

УТХ

 

6900.0

7249.8

 

2248.0

2212.8

 

(4652.0)

(5037.0)

Гоожин

 

14668.8

16541.8

 

9578.0

9578.3

 

(5090.8)

(6963.5)

Ан

 

30.0

30.0

 

66.0

66.0

 

36.0

36.0

Ус, рашаан

11

101700.0

98911.3

9

12243.1

12169.1

(2)

(89456.9)

(86742.2)

ТТархацтай

 

630.0

224.3

 

2426.9

 

(630.0)

2202.6

Хог хаягдал

 

 

 

 

1329.8

1310.7

 

1329.8

1310.7

 ГУРВАНБУЛАГ СУМ

Гурванбулаг сумын ТХ Э. Энхчимэг нь 36 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар , газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар , жишиг, патент,  зэрэг албан татвар  төлөгч 1896 хувь хүн, 7 нэмэгдсэн өртгийн албан татвар төлөгчийг тус тус хариуцан ажилладаг. 2013 онд улсын төлвөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр  гэсэн 3 нэр төрлийн орлогоор 6,5 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар  90,2 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 40,3 сая төгрөг оруулж орон нутгийн орлогын төлөвлөгөөг 130,6 хувиар давуулан биелүүлсэн байна.

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

22

1974.9

27

4527.6

5

2552.7

НӨАТ

3

110.0

7

770.1

4

660.1

Агаарын бохирдол

235

891.2

235

1194.6

0

303.4

Цалингийн ашиг

28

66964.1

35

77000.1

7

10036.0

Үл хөдлөх хөрөнгө

20

539.7

22

1004.7

1

465.0

Газрын төлбөр

6

6050.4

9

552.4

3

(5498.0)

АТБӨЯХ

310

9794.6

469

10579.2

159

784.6

 Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

32

1000.0

824.0

43

1800.0

1332.4

11

800.0

508.4

Суутгагч

9

35577.7

9364.4

9

19300.0

14593.1

(16277.7)

5228.7

ААЭрхэлсэн

80

3750.0

60275.7

80

3100.0

18083.9

(650.0)

(42191.8)

Буу

103

300.0

222.0

112

320.0

518.0

9

20.0

296.0

УТХ

 

5000.0

5095.0

 

1500.0

1435.5

 

(3500.0)

(3658.5)

Гоожин

 

 

 

 

 

 

 

 

 

Ан

 

 

 

 

 

 

 

 

 

Ус, рашаан

1

32

32

 

 

 

(1)

(32.0)

(32.0)

ТТархацтай

 

 

 

 

0.0

624.8

 

 

624.8

Хог хаягдал

 

 

 

 

827.4

0.0

 

827.4

0.0

 Татварын өр авлагыг барагдуулахын тулд сумын ИТХ- тай хамтран хөдөөгийн алслагдсан 6 багийн 540 өрхөөр орж иргэдтэй уулзаж , мөн өрийг хураан барагдуулах ажлыг зохион байгуулж иргэдэд татварын хуулийг сурталчиллаа. Нохойны албан татвар болон, хог хаягдлын тухай хуулийг үндэслэн тухайн орон нутгийн онцлогт тохируулан айл өрх бүрээс авах хог хаягдлын хураамжийг сумын ИТХурлаар хэлэлцүүлэх ажлыг зохион байгуулж хувь хэмжээг тогтоосон тогтоолыг сумын ИТХурлаар батлуулан мөрдөн ажиллаж байна. Багийн иргэдийн нийтийн хуралд оролцож “Татвар төлөгчдийн өдрийг” сумын иргэд хөдөлмөрчдийн дунд зохион байгуулж, татварын холбогдох хуулийг сурталчилсан.

ДАШИНЧИЛЭН СУМ

Дашинчилэн  сумын ТУБ Г. Гантуяа нь 53 аж ахуйн нэгж байгууллага, 1622 буу, авто, ҮХЭХ, газар , газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар , жишиг, патент,  зэрэг албан татвар  төлөгч  иргэн, 7 нэмэгдсэн өртгийн албан татвар төлөгчийг хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор   5,6 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар  98,9 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 35,6 сая төгрөг оруулж орон нутгийн орлогын төлөвлөгөөг 91,0 % -иар биелүүлсэн байна. Ноосны урамшуулалын орлогыг 100 хувь төвлөрүүлэхээр сумдын ИТХ-аар орлогын төлөвлөгөөг нэмж тодотгосон боловч тус орлого бүрэн төвлөрөөгүйгээс  орон нутгийн орлогын төлөвлөгөө тасарсан байна

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

30

1557.8

37

3609.0

7

2051.2

НӨАТ

3

1583.5

5

1015.7

2

(567.8)

Агаарын бохирдол

263

1017.9

265

1026.5

2

8.6

Цалингийн ашиг

33

68086.4

39

79071.2

6

10984.8

Үл хөдлөх хөрөнгө

26

604.4

26

1380.5

776.1

Газрын төлбөр

24

4584.0

29

6594.7

5

2010.7

АТБӨЯХ

299

12171.8

374

11789.4

75

(382.4)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

55

225.0

1332.9

74

300.0

1700.2

19

75

367.3

Суутгагч

8

18959.3

10889.8

9

8500.0

11918.1

1

(10459.3)

1028.3

ААЭрхэлсэн

92

1114.0

32904.7

92

18797.4

11898.0

17683.4

(21006.7)

Буу

48

180.0

271.6

52

200.0

246.0

4

20.0

(25.6)

УТХ

 

6900.0

7249.8

 

3000.0

3494.0

 

(3900.0)

(3755.8)

Гоожин

 

 

 

 

 

 

 

 

 

Ан

 

 

 

 

 

 

 

 

 

Ус, рашаан

 

 

 

 

 

 

 

 

 

ТТархацтай

 

630.0

224.3

 

700.0

1137.0

 

70.0

912.7

Хог хаягдал

 

 

 

 

1551.6

1780.1

 

1551.6

1780.1

Тус суманд “Татвар төлөгч гэж хэн бэ” гэсэн нэрийн дор татварын тухай ойлголтыг Ерөнхий боловсролын сургуулийн 11-а,б бүлгүүдэд сургалт хийж татварын талаар ойлголт өгч, харилцан яриа өрнүүлж, асуултын дагуу тухайн сурагчидад амьдралд ойрхоноор ойлгогдохоор жишээ татаж тайлбарлаж татварын хууль тогтоомжийг сурталчилсан байна. Мөн сурагчидад татвар төлөх үүрэг хариуцлага, үүргээ хүлээснээр буцаад эрхээ эдлэж татварын хөнгөлөлт, чөлөөлөлтөд хамрагддаг талаар болон хувь хүний орлогын албан татварын тухай хуулийн дагуу албан татварын хөнгөлөлт эдлэх талаар жишээ гарган тайлбарлалаа. Тус сургалтанд ЕБС-ийн нийт 67 сурагч хамрагдсан болно. Сумын тамгын газар нь “НҮҮДЛИЙН ТАМГЫН ГАЗАР” аян зохион байгуулж бүх ажилтан албан хаагчид Доргонт, Лах, Хараат, Төвийн багуудаар явж иргэдэд газар дээр нь түргэн шуурхай үйлчлэх иргэн бүрд хүрч үйлчлэх ажлын хүрээнд авто тээврийн албан татвар хураан авч гэрчилгээг баталгаажуулж ажилласан. 8 дугаар сард зохион байгуулагдсан малчидын зөвөлгөөнд нийт 233 малчид хамрагдсан ба тэдэнд таварын хууль тогтоомжийн талаар заавар зөвлөгөө өгч татварын хуулийн сургалт, суртчилгааг амжилттай зохион байгуулж өнгөрлөө.

МОГОД СУМ

Могод сумын ТУБ Соёлмаа нь 28 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар , газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар , жишиг, патент зэрэг албан татвар  төлөгч 1784 иргэн хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор   6,9 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар  99,4 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 45,2 сая төгрөг оруулж орон нутгийн орлогын төлөвлөгөөг 128,2 хувиар давуулан  биелүүлсэн байна.

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

16

1185.7

17

2996.2

1

1810.5

НӨАТ

3

990.5

7

3065.0

4

2074.5

Агаарын бохирдол

212

780.9

212

917.0

136.1

Цалингийн ашиг

23

56039.0

25

63951.3

2

7912.3

Үл хөдлөх хөрөнгө

18

804.8

19

1161.3

1

356.5

Газрын төлбөр

102

20114.2

96

23823.0

6

3708.8

АТБӨЯХ

255

10894.1

329

10620.3

74

(273.8)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

9

590.0

530.3

22

800.0

626.5

13

210.0

96.2

Суутгагч

6

14025.9

7808.9

7

18130.0

9421.3

1

4104.1

1612.4

ААЭрхэлсэн

70

24588.2

35197.2

71

0.0

19440.2

1

(24588.2)

(15757.0)

Буу

223

950.0

808.2

224

1000.0

1095.0

1

50.0

286.8

УТХ

 

4350.0

4075.6

 

1805.6

957.8

 

(2544.4)

(3117.8)

Гоожин

 

5571.6

4999.6

 

5198.6

5205.9

 

(373.0)

206.3

Ан

 

 

 

 

 

 

 

 

 

Ус, рашаан

 

150.0

202.6

 

1300.0

275.0

 

1150.0

72.4

ТТархацтай

 

 

52.9

 

 

1417.0

 

 

1364.1

Хог хаягдал

 

 

 

 

2856.0

2483.5

 

2856.0

2483.5

2013 онд 201 иргэнд биеэр, 130 иргэнд утсаар зөвлөгөө өгч, 359 ширхэг тараах материалыг татвар төлөгчдөд тарааж, татвар төлөгчдийн өдрүүдийг тэмдэглэн өнгөрүүлсэн ба сумын тэргүүний шилдэг татвар төлөгч иргэнээр 4-р багийн иргэн Д.Тангад, шилдэг татвар аж ахуйн нэгжээр “Тансаг могод” ХХК шалгарсан байна

ОРХОН СУМ

Орхон сумын ТУБ О. Наранчимэг  нь 43 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар , газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент зэрэг албан татвар  төлөгч 12120 иргэн хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор 6,9 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар 161,5 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 92,4 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 105,9 %-иар давуулан биелүүлсэн байна. Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

27

669.8

30

1627.2

3

957.4

НӨАТ

12

2458.9

6

4233.3

0

1774.6

Агаарын бохирдол

361

1706.7

364

1067.0

3

(639.7)

Цалингийн ашиг

29

69356.0

36

95918.2

7

26562.2

Үл хөдлөх хөрөнгө

24

1559.4

71

4082.8

47

2523.4

Газрын төлбөр

38

68379.4

56

48495.0

18

(19884.4)

АТБӨЯХ

356

10318.4

447

8362.1

91

(1956.3)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

32

490.0

1174.4

36

300

621.7

4

(190.0)

(552.7)

Суутгагч

12

4480.0

6619.1

12

13000.0

5380.8

8520.0

1238.3

ААЭрхэлсэн

74

140.0

16276.2

75

2210.0

10798.2

1

2070.0

(5478.0)

Буу

75

250.0

417.7

76

300.0

414.9

 

50.0

2.8

УТХ

 

1940.0

2496.4

 

4488.8

4488.8

 

2548.8

1992.4

Гоожин

 

34492.8

36863.2

 

37956.8

39036.6

 

3464.0

2173.4

Ан

 

200.0

185.0

 

500.0

155.0

 

300.0

(30.0)

Ус, рашаан

9

114.0

1384.7

9

1567.4

187.2

1453.4

(1197.5)

ТТархацтай

 

900.0

1146.8

 

7707.1

9859.6

 

6807.1

(8712.8)

Хог хаягдал

 

 

 

 

1234.8

1272.8

 

1234.8

1272.8

2013 онд  Хулсан шарга, Ихмээжхайрхан, Оросын булаг ХХК,  Орхон-Эсгий хоршоо зэрэг 4 аж ахуй нэгж нэмэгдсэн өртгийн албан татвар төлөгчөөр шинээр бүртгэгдэж татварын бааз суурийг нэмэгдүүллээ. Татварын тайланд цахим хэлбэрийг нэвтрүүлж ажилласны үр дүнд НӨАТ, ААНОАТ-ын  тайлан болон хувь хүний цалингийн орлогоос суутгасан татварын тайланг 100% цахим хэлбэрээр хүлээн авч хэвшээд байна. Ингэснээр татвар төлөгчдийн бизнесийн үргүй зардлыг багасгах, үйл ажиллагааг хөнгөвчлөх, цаг хугацааг хэмнэх, төрийн үйлчилгээг иргэдэд ойртуулах нэгэн шинэ алхам болсон. 2013 онд хувь хүний орлогын албан татварын хуулийн дагуу 25 иргэнтэй орон сууцны болон оюутны сургалтын төлбөрийн хөнгөлөлт, чөлөөлөлтийн тооцоо хийж, 5376,2 мянган төгрөгийг Санхүү төрийн сангийн хэлтсээр дамжуулан буцаан олгосон. Сумын ЗДТГ-ын мэргэжилтнүүд “Явуулын тамгийн газрын’’ үйлчилгээг сумын ард, иргэдэд үзүүлэх тусгай төлөвөлгөөний дагуу багийн иргэдэд АТБӨЯХ-ийн албан татварын хууль, бууны албан татварын хуулиар сургалт зохион байгуулан хуулийн сурталчилгаа хийж, санамж, гарын авлага тараасан. ‘’Татварын хуулийн тухай ойлголт‘’ сэдэвт хэлэлцүүлэгийг сумын “Иргэний  танхим”-д татвар төлөгчдийн дунд зохион байгуулж, саналын хуудасаар татварын хууль болон татварын албаны үйл ажиллагаатай холбогдолтой асуудлаар санал, асуулга авч ажилласан. ‘’Эх орны хөгжилд сурагч миний оролцоо’’сэдэвт зохион бичлэгийн уралдаанд ЕБС-ийн 3 сурагч оролцсонд  талархлын хуудас гардууллаа. Татварын тухай хуулийн сургалтыг 1 удаа зохион байгуулсан ба тус сургалтанд нийт 78 татвар төлөгч хамрагдсан байна. Сургалтын үеэр татвар төлөгчдөд зориулсан гарын авлага материал 88 ширхэгийг тараан, татвар төлөгчдөөс татварын хууль тогтоомжийн талаар болон татварын албаны үйл ажиллагаатай холбоотой саналыг саналын хуудсаар авч ажиллалаа. Тайлант хугацаанд утсаар болон биеэр 337 татвар төлөгчдөд зөвөлгөө өгсөн байна.

РАШААНТ СУМ

Рашаант  сумын ТУБ Э. Энэбиш нь 47 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар , газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар , жишиг, патент зэрэг албан татвар  төлөгч 1578 иргэн  хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор   6,7 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар  119,9 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 28,8 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 88,1 % -иар биелүүлсэн байна. Ноосны урамшуулалын орлогыг 100 хувь төвлөрүүлэхээр сумдын ИТХ-аар орлогын төлөвлөгөөг нэмж тодотгосон боловч тус орлого бүрэн төвлөрөөгүйгээс  орон нутгийн орлогын төлөвлөгөө тасарсан байна

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

29

2500.8

33

5207.7

4

2706.9

НӨАТ

7

855.2

11

797.7

4

(57.5)

Агаарын бохирдол

242

1008.5

242

711.8

(296.7)

Цалингийн ашиг

37

82851.8

44

96140.5

7

13288.7

Үл хөдлөх хөрөнгө

17

3439.4

18

5067.9

1

1630.3

Газрын төлбөр

51

62738.9

54

9102.0

3

(53636.9)

АТБӨЯХ

243

9658.8

319

8124.1

76

1534.7

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

91

2550.0

1613.2

93

1900.0

1622.5

2

(650.0)

286.8

Суутгагч

7

7000.0

4356.9

9

2100.0

3138.6

2

(4900.0)

(1218.3)

ААЭрхэлсэн

134

500.0

11391.0

134

1500.0

6280.6

1000.0

(6328.7)

Буу

49

210.0

190.0

50

250.0

272.0

1

40.0

82.0

УТХ

 

6800.0

8594.1

 

2100.0

3138.6

 

(4700.0)

(5410.5)

Гоожин

 

 

 

 

 

 

 

 

 

Ан

 

 

 

 

 

 

 

 

 

Ус, рашаан

2

1129.0

1051.0

2

5249.0

1247.5

4120.0

196.5

ТТархацтай

 

 

 

 

 

 

 

 

 

Хог хаягдал

 

 

 

 

798.0

1412.8

 

798.0

1412.8

 САЙХАН СУМ

Сайхан сумын ТУБ Г. Энхтуяа нь 36 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар , газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар , жишиг, патент зэрэг албан татвар  төлөгч 2378 иргэн хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр, ашигт малтмалын нөөц ашигласны төлбөр гэсэн 4 нэр төрлийн орлогоор  46,5 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар 130,0 сая төгрөг, орон нутгийн төсөвт 8  нэр төрлийн албан татвар, төлбөр, хураамжаар 39,5 сая төгрөг оруулж төлөвлөгөөг орон нутгийн төсвийн орлогын төлөвлөгөөг 126,7 %-иар  давуулан биелүүлсэн байна.

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

22

4057.0

24

3667.7

2

(389.3)

НӨАТ

4

10328.7

8

16741.8

1

6413.1

Агаарын бохирдол

303

1432.1

306

1379.6

6

(32.5)

Цалингийн ашиг

32

68483.0

35

83427.0

3

14944.0

Үл хөдлөх хөрөнгө

18

701.2

36

954.5

18

253.3

Газрын төлбөр

38

6263.0

43

10111.6

5

3848.6

АТБӨЯХ

460

13201.0

538

15813.4

78

2612.4

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

36

490.0

572.0

38

350.0

612.4

2

140.0

(39.6)

Суутгагч

9

7760.0

7872.8

10

19200.0

10523.1

1

11440.0

2560.3

ААЭрхэлсэн

75

22036.6

75

300.0

16323.0

300.0

(5713.6)

Буу

242

900.0

1043.2

247

950.0

1045.7

5

50.0

2.5

УТХ

 

3600.0

3298.2

 

1580.0

1241.0

 

(2020.0)

(2057.2)

Гоожин

 

5009.6

3998.3

 

4630.0

8091.2

 

(379.6)

4092.8

Ан

 

 

 

 

 

 

 

 

 

Ус, рашаан

 

 

 

 

 

 

 

 

 

ТТархацтай

 

0.0

0.0

 

60.0

60.0

 

 

 

Хог хаягдал

 

 

 

 

1016.4

0.0

 

1016.4

0.0

 2013 онд сургалт сурталчилгаа хийх төлөвлөгөөг оны эхэнд боловсруулан Тамгын газрын даргаар батлуулан ажиллаа. Төлөвлөөний дагуу лекц яриаг 19 удаа 1270 хүнд, семинар зөвөлгөө 3 удаа 180-н хүнд, сургалт 5 удаа 270 хүнд зохион байгуулсан ба  санамж анхааруулга гарын авлага 1180 ширхэгийг тараан ажилласан байна. Утсаар болон биечлэн давхардсан тоогоор 2260 татвар төлөгчдөд зөвлөгөө өгсөн байна. Татвар төлөгчдийн өдрүүдийг сумандаа залуучуудын бага наадамтай хамтатган зохион байгуулсан ба сумын  6 багийн нийт 480 татвар төлөгч залуучууд оролцлоо. 2013 онд хувь хүний орлогын албан татварын тухай хуулийн дагуу орон сууцны  болон оюутны сургалтын төлбөрийн хөнгөлтөнд 33 иргэний материалыг хүлээн авч  3261,4 мянган төгрөгийн хөнгөлөлтийг эдлүүлсэн байна. Булган аймгийн Сайхан суманд “Татвар төлөгчдийн өдрүүд”-ээр “Татвар төлөгч-Танд баярлалаа” уриан дор зохион байгуулагдаж буй 14 дэх удаагийн “Татвар төлөгчдийн өдрүүд”-ийн хүрээнд тус суманд “Сайхан хамтын хөгжил” уриан дор залуучуудын бага наадам зохион байгууллаа.Уг арга хэмжээнд сумын 6 багийн 513 иргэн, татвар төлөгчид 18 төрлийн  урлаг,   спортын төрлөөр өрсөлдөж тэргүүний байр эзэлсэн татвар төлөгчдийг шагнаж урамшуулсан байна.

СЭЛЭНГЭ СУМ

Сэлэнгэ сумын ТУБ Г.Цогзолмаа нь 71 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар , газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент зэрэг албан татвар  төлөгч 1185 иргэн хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор 32,4 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар  112,2 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 97,7 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 112,7 % -иар биелүүлсэн байна

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

54

12504.8

56

9781.2

2

(2723.6)

НӨАТ

7

11158.7

12

22204.7

5

11046.0

Агаарын бохирдол

109

346.7

109

467.2

0

120.5

Цалингийн ашиг

57

77796.0

28

89782.2

(29)

11986.2

Үл хөдлөх хөрөнгө

16

2132.8

29

2355.7

13

222.9

Газрын төлбөр

10

12399.6

12

7151.1

2

(5248.5)

АТБӨЯХ

140

4961.1

217

5454.2

77

493.1

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

39

312.0

490.0

58

1606.0

1420.1

19

1294.0

929.2

Суутгагч

19

15888.0

12680.6

12

16500.0

15709.4

(7)

612.0

3028.8

ААЭрхэлсэн

108

1520.0

4890.1

108

1920.0

4577.4

400.0

(312.7)

Буу

43

200.0

210.6

54

240.0

234.0

11

40.0

23.4

УТХ

 

4350.0

4350.0

 

2746.1

2433.4

 

(1603.9)

(1916.6)

Гоожин

 

61546.4

39911.6

 

43080.0

50743.2

 

(18466.4)

10831.6

Ан

 

720.0

720.0

 

720.0

720.0

 

Ус, рашаан

3

7565.0

7565.0

3

8870.4

8620.0

1305.0

1055.0

ТТархацтай

 

 

300.0

 

 

2520.0

 

 

2220.0

Хог хаягдал

 

 

 

 

3395.1

2932.7

 

3395.1

2932.7

 ТЭШИГ

Тэшиг сумын ТУБ Д. Оюунчимэг нь 48 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар, газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент, зэрэг албан татвар  төлөгч 1920 иргэн хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор 8,3 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар 225,4 сая төгрөг, орон нутгийн төсөвт 10 нэр төрлийн албан татвар, төлбөр, хураамжаар 124,3 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 111,6 % -иар давуулан биелүүлсэн байна.

Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

35

9105.7

36

4218.5

1

(4887.2)

НӨАТ

7

4704.1

8

3050.7

1

(1653.4)

Агаарын бохирдол

306

995.1

306

1015.2

20.1

Цалингийн ашиг

38

160902.7

41

198462.1

3

37559.4

Үл хөдлөх хөрөнгө

26

492.4

49

2353.1

23

1860.7

Газрын төлбөр

32

11796.1

40

11461.3

8

(334.8)

АТБӨЯХ

438

12934.5

542

12640.1

104

(294.4)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

40

300.0

799.1

62

900.0

1356.0

22

600.0

556.9

Суутгагч

29

16340.0

15174.3

31

9850.0

18624.3

2

(6490.0)

3450.0

ААЭрхэлсэн

83

3250.0

7864.8

83

3800.0

4776.2

550.0

(3088.6)

Буу

147

680.0

730.0

164

750.0

848.0

17

70.0

118.0

УТХ

 

5850.0

6930.4

 

7640.0

3508.9

 

1790.0

(3421.5)

Гоожин

 

123138.0

122420.5

 

81890.0

80774.6

 

(41248.0)

(41645.9)

Ан

 

720.0

810.0

 

712.0

1330.0

 

8.0

520.0

Ус, рашаан

 

680.0

730.0

 

 

130.0

 

(680.0)

(600.0)

ТТархацтай

 

 

 

 

 

 

 

 

 

Хог хаягдал

 

 

 

 

1197.0

2561.6

 

1197.0

2561.6

 ХАНГАЛ СУМ

Хангал сумын ТУБ Г.Амаржаргал нь 39 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар, газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент зэрэг албан татвар  төлөгч 845 иргэн хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор 14,9 сая төгрөг, аймгийн төсөвт 9 нэр төрлийн албан татвар, төлбөр, хураамжаар  72,9 сая төгрөг, орон нутгийн төсөвт 12 нэр төрлийн албан татвар, төлбөр, хураамжаар 104,2 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 95,1 %-иар биелүүлсэн байна. Ноосны урамшуулалын орлогыг 100 хувь төвлөрүүлэхээр сумдын ИТХ-аар орлогын төлөвлөгөөг нэмж тодотгосон боловч тус орлого бүрэн төвлөрөөгүйгээс  орон нутгийн орлогын төлөвлөгөө тасарсан байна Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

18

7927,7

23

14245,0

5

6317,3

НӨАТ

2

256,3

4

267,1

2

1,8

Агаарын бохирдол

141

530,3

141

395,1

(135.2)

Цалингийн ашиг

17

43126,2

24

49765,3

7

6639.1

Үл хөдлөх хөрөнгө

136

882,8

24

2169,4

(112)

1286.6

Газрын төлбөр

8

13277.7

9

8029.8

1

(5247.9)

АТБӨЯХ

131

4167,0

188

3942,4

57

(224.6)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

10

490,0

263,4

12

600,0

109,0

2

110.0

(154.4)

Суутгагч

7

4950,0

7447,4

10

11917,1

10407,8

3

6967.1

2960.4

ААЭрхэлсэн

55

1390,0

4604,9

55

1500,0

2949,0

(150.0)

(1655.9)

Буу

25

160,0

182,0

28

200,0

188,0

3

40.0

6.0

УТХ

1

2400,0

2755,7

1

3638,8

3701,2

 

1238.8

945.5

Гоожин

3

23361,6

21712,2

3

16940,0

15948,4

 

(6421.6)

(5763.8)

Ан

 

190,0

190,0

 

446,0

280,0

 

(266.0)

90.0

Ус, рашаан

4

12304.0

6585.0

4

39197.3

39197.4

26893.3

32612.3

ТТархацтай

 

2400.0

100.0

 

7593.5

7570.0

 

5193.5

7470.0

Хог хаягдал

 

 

 

 

533.4

487.9

 

533.4

487.9

ХИШИГ-ӨНДӨР СУМ

Хишиг-Өндөр сумын ТУБ А.Энхтуяа нь 34 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар, газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент зэрэг албан татвар төлөгч 1835 иргэн, 4 нэмэгдсэн өртгийн албан татвар төлөгчийг хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор 6,2 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар 111,3 сая төгрөг, орон нутгийн төсөвт 10 нэр төрлийн албан татвар, төлбөр, хураамжаар 37,9 сая төгрөг оруулж төлөвлөгөөг орон нутгийн төсвийн орлогын төлөвлөгөөг 86,8 %-иар биелүүлсэн байна.Ноосны урамшуулалын орлогыг 100 хувь төвлөрүүлэхээр сумдын ИТХ-аар орлогын төлөвлөгөөг нэмж тодотгосон боловч тус орлого бүрэн төвлөрөөгүйгээс  орон нутгийн орлогын төлөвлөгөө тасарсан байна Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

22

4154.2

24

2326.7

2

(1827.5)

НӨАТ

1

2483.6

4

1472.0

3

(1011.6)

Агаарын бохирдол

340

1428.2

340

1020.7

(407.5)

Цалингийн ашиг

28

80367.9

32

97640.0

4

17272.1

Үл хөдлөх хөрөнгө

41

1481.7

27

2221.6

(14)

739.9

Газрын төлбөр

8

1759.1

8

1536.5

(222.6)

АТБӨЯХ

400

12401.4

487

9301.0

87

(3100.4)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

24

1750.0

1105.8

31

1800.0

1249.5

7

50.0

143.7

Суутгагч

11

8228.1

20838.8

11

13790.0

8236.0

5561.9

(12602.8)

ААЭрхэлсэн

98

1390.0

1640.8

99

1500.0

2262.2

1

110.0

621.4

Буу

73

390.0

378.0

76

420.0

384.0

3

30.0

6.0

УТХ

1

6700.0

5391.3

1

3060.0

2748.1

 

(3640.0)

(2643.2)

Гоожин

 

15000.0

15619.9

 

13225.0

15152.5

 

(1775.0)

(467.4)

Ан

 

 

60.0

 

 

0.0

 

 

(60.0)

Ус, рашаан

 

0.0

0.0

 

420.0

384.0

 

420.0

384.0

ТТархацтай

 

44.4

44.4

 

400.0

1014.6

 

355.6

970.2

Хог хаягдал

 

 

 

 

1764.0

702.0

 

1764.0

702.0

Улсын бїртгэлтэй 24 аж ахуйн нэгж, 6 тєсєвт  байгууллага, 2 банкны салбараас  улирал бїр  аж ахуйн нэгжийн орлогын албан татварын болон суутганы тайлангуудыг  цахим  хэлбэрээр гаргуулан тооцоо хийж цаасгїй орчинг бїрдїїлэн ажилласан байна. ТЕХ-ийн татвар тєлєгчийн эрх, їїрэг, хариуцлага, ХХОАТ-ын тухай хуулийн хєнгєлєлт, чєлєєлєлт, АТБЄЯХ-ийн болон бууны  албан татварын тухай  хууль зэрэг сэдвээр  давхардсан тоогоор 12 удаа 609 хїнд сурталчилгаа хийж, 185  хїнд хуулийн зєвлєгєєг биечлэн єгсөн байна. МУ-ын онцгой албан татварын тэмдгийн тухай хуулийн хэрэгжилтийн шалгалтыг 4 удаа 8 аж ахуйн нэгжийн архи, согтууруулах ундаа худалдан борлуулах тусгай зөвшөөрөл бүхий цэгт давхардсан тоогоор 15 нэр тєрлийн 133 шил архинд наагдсан онцгой албан татварын тэмдгийг шалгахад онцгой албан татварын тэмдгийн нууцлалын шаардлага хангасан байна.  Мєн татвар тєлєгчдийн єдрїїдээр сургуулийн сурагчдын дунд зохион бичлэгийн уралдаан, одон бємбєгийн хос тоглолтын тэмцээн зохиож  эхний 3 байр эзэлсэн сурагчид болон тамирчдад шагнаж урамшууллаа.  Тэргїїний татвар тєлєгч шалгаруулах болзлын дагуу  сумын тэргїїний татвар тєлєгчєєр 5 татвар тєлєгч иргэнийг шалгаруулж шагнаж урамшууллаа. Сумын ЗДТГ-ын байранд “ нэг цэгийн їйлчилгээний єрєє” тохижуулан нээж татвар, даатгал, халамж, улсын бїртгэл, газрын мэргэжилтнїїдийн хамт сууж тєрийн їйлчилгээг иргэдэд ил тод, хєнгєн шуурхай нэг цэгээс хїргэж байна. Далд эдийн засгийг бууруулж, татварын суурийг єргєтгєн тєсвийн орлогын эх їїсвэрийг нэмэгдїїлэх зорилгоор хувиараа аж ахуй эрхэлж байгаа 10 иргэнийг жижиг дунд їйлдвэрлэл эрхлэгчээр бїртгэн  гэрчилгээжїїлж  татварт хамрууллаа. Татварын хэлтсийн даргын баталсан удирдамжийн дагуу галт зэвсгийн болон їл хєдлєх эд хєрєнгийн тооллогыг явуулж бууны татвар тєлєгчєєр 1 иргэнийг, їл хєдлєх эд хєрєнгийн татвар тєлєгчєєр 8 иргэнийг, АТБЄЯХ-ийн татвар тєлєгчєєр 58 иргэнийг шинээр татвар төлөгчөөр бїртгэж татварын бааз суурийг нэмэгдүүллээ.

ХУТАГ-ӨНДӨР СУМ

Хутаг-Өндөр сумын ТУБ Л.Оюунчимэг нь 112 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газрын төлбөр, газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент зэрэг албан татвар  төлөгч 2236 иргэн хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор 24,1 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар  211,2 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 106,1 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 118,5 %-иар давуулан биелүүлсэн байна Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

72

49408.4

88

20861.7

16

(28596.7)

НӨАТ

6

7724.1

11

2003.9

5

(5720.2)

Агаарын бохирдол

292

1291.7

291

1239.2

(1)

(52.5)

Цалингийн ашиг

55

164306.6

80

171228.8

25

6922.2

Үл хөдлөх хөрөнгө

31

4470.1

103

7277.3

72

2807.2

Газрын төлбөр

40

24864.9

42

16262.3

2

(14524.2)

АТБӨЯХ

317

13013.7

420

12737.8

103

(275.9)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

32

1400.0

1493.0

5

1200.0

1199.8

19

(200.0)

(293.2)

Суутгагч

17

15980.0

21000.7

17

21634.0

19343.1

5644.0

(657.6)

ААЭрхэлсэн

75

1480.0

13208.8

79

1980.0

7850.3

4

500.0

(5358.5)

Буу

90

400.0

494.4

96

416.0

478.0

6

16.0

(16.0)

УТХ

 

7700.0

9669.7

 

3460.0

3794.4

 

(4240.0)

(5875.3)

Гоожин

 

70468.1

89593.6

 

45800.0

50238.6

 

(24668.1)

(39355.0)

Ан

 

580.0

210.0

 

646.0

646.0

 

66.0

436.0

Ус, рашаан

5

224.3

323.5

5

4119.0

4119.0

3894.7

3795.5

ТТархацтай

 

 

226.4

 

850.0

1278.5

 

850.0

1052.1

Хог хаягдал

 

 

 

 

2499.0

2510.1

 

2499.0

2510.1

Татварын орлогын төлөвлөгөөг биелүүлэхийн тулд сумын байгаль орчны улсын байцаагч, газрын даамал, байгаль хамгаалагч, төрийн сангийн төлөөлөгч нартай ажил төрлийн холбоотой ажиллан сумын удирдлагыг улирал тутам орон нутгийн төсвийн орлогын мэдээгээр хангаж тэднээс туслалцаа авч ирлээ. Өссөн дүнгээр 1314 татвар төлөгч иргэнд утсаар, 676 иргэнд биечлэн татварын тайлан гаргах болон татварын хуулийн зөвлөгөө өгсөн. Зарим аж ахуйн нэгж байгууллагатай өдөр тутам утсаар ярьж байна.   “Нээлттэй хаалга”-ны өдрийг 10-р сарын 17-18-ны өдрүүдэд Уньт болон сумын төвийн багт зохион байгууллаа 10-р сарын 17-нд Уньт багийн Соёлын төвд сумын бүх төсвийн байгууллагын ажилтан албан хаагчид Төрийн бүх үйлчилгээг иргэдэд нээллттэй хүргэлээ. Тус багийн 70 гаруй иргэн төрийн үйлчилгээ авч оролцлоо. Энэ үеэр АТӨЯХ, бууны албан татвар хураан авч АТӨЯХ-ын улсын үзлэгт хамрагдаагүй иргэдийн татварыг хураан авлаа. Мөн заавар, зөвлөгөө, мэдээ мэдээлэл зэрэг гарын авлагыг иргэдэд тараан өглөө. Нийт 80 гаруй гарын авлага материалыг тараалаа. Багт ажилласан байгууллага, албан хаагчдаас Төрийн банк, Ойн анги, Газрын даамал, Татварын байцаагч зэргээс хамгийн их үйлчилгээг авсан байна10-р сарын 18-ны өдөр сумын төвд ЗДТГ-ын Иргэний танхимд Нээлттэй хаалганы өдрийг зохион байгуулж ажиллаа. Энэхүү арга хэмжээнд 100 гаруй иргэд хамрагдан өөрт хэрэгцээт үйлчилгээг авахаас гадна цаг үеийн болоод иргэдэд ашиг тустай мэдээ мэдээллийг агуулсан гарын авлагаар хангагдсан юм. Нээлттэй хаалганы өдөрт сумын сумын удилдлагууд болон төрийн албан хаагчид болон банкны салбар зэрэг байгууллагууд хамт олноороо зэрэг өргөн бүрэлдэхүүнтэй оролцлоо. Хэлтсийн даргын “ЗЭВСЭГ-2013” нэгдсэн арга хэмжээний ажлын удирдамжийн дагуу Сумын засаг даргын А/227 тоот захирамжаар Сумын Тамгын газрын даргаар ахлуулсан  Цагдаагийн Тасгийн дарга А.Мандах нарийн бичгийн даргатай ажлын хэсгийг  байгуулж, сумын хэмжээнд галт зэвсгийн тооллогыг зохион байгууллаа. Тооллогод нийт 100 галт зэвсэг хамрагдсан ба үүнээс албан татвар ногдох буу 98 байна. Тооллогын явцад 6 буу шинээр нэмж бүртгэсэн 5 бууны мэдээллийн сан зөрж засвар хийсэн ба тооллогын үеэр нийт 126,0 мянган төгрөгийн татвар хурааж 2 бууны 18,0 мянган төгрөгийг нөхөн төлүүлж ажиллаа. 2013 оны 11-р сарын 30-ны байдлаар сумын төсөвт оруулсан татварын орлогын байдал нэр төрөл тус бүрт судалгаа хийж үзээд төлөвлөгөө тасарч  болзошгүй усны болон хог хаягдлын төлөвлөгөөний биелэлтэнд онцгой анхаарал хандуулж сумын удирдлагуудад танилцуулан төлөвлөгөөг биелүүлэхийн тулд тамгын газрын ажилтан албан хаагч нэг бүрт айл өрх албан газруудыг хуваарилан 2013 оны 12-р сарын 1-ээс 2013 оны 12-р сарын 13-ныг өдрийг дуустлах хугацаанд татварын орлого бүрдүүлэх “Орлого бүрдүүлэх 14 хоногийн болзолт уралдаан“-ыг зарлаж тасарч байсан хог хаягдал, усны орлогын төлөвлөгөөг 100 хувь биелүүлж, төлөвлөгөөг биелүүлэхэд амжилт гаргасан баг хамт олныг сумын засаг даргын тамгын газраас 200,0 мянган төгрөгөөр шагнаж урамшуулсан байна.

ХЯЛГАНАТ СУМ

Хялганат сумын ТХ В.Амаржаргал нь 61 аж ахуйн нэгж байгууллага, буу, авто, ҮХЭХ, газар, газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар , жишиг, патент зэрэг албан татвар  төлөгч 1103 иргэн хариуцан ажилладаг. 2013 онд улсын төлвөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр гэсэн 3 нэр төрлийн орлогоор  30,2 сая төгрөг, аймгийн төсөвт 8 нэр төрлийн албан татвар, төлбөр, хураамжаар 188,1 сая төгрөг, орон нутгийн төсөвт 10  нэр төрлийн албан татвар, төлбөр, хураамжаар 20,5 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 74,5 %-иар биелүүлсэн байна. Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

45

5110.1

46

3396.5

1

(1713.6)

НӨАТ

4

6375.7

6

26090.7

2

19715.0

Агаарын бохирдол

175

747.0

180

748.1

5

1.1

Цалингийн ашиг

39

147767.7

49

169056.8

10

21289.1

Үл хөдлөх хөрөнгө

6

3662.8

28

4222.4

22

559.5

Газрын төлбөр

7

1359.8

9

4190.1

2

2830.3

АТБӨЯХ

199

8033.0

282

8001.6

83

(31.4)

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

Патент

43

3400.0

2616.1

55

3400.0

2102.3

12

(513.8)

Суутгагч

6

4700.0

7849.7

7

6030.0

6265.0

1

1330.0

(1584.7)

ААЭрхэлсэн

44

1550.0

23.8

46

1600.0

434.7

2

50.0

410.9

Буу

39

100.0

319.3

40

150.0

202.0

1

50.0

(117.3)

УТХ

 

2000.0

6580.1

 

2000.0

2188.8

 

(4391.3)

Гоожин

 

 

 

 

 

 

 

 

 

Ан

 

 

 

 

 

 

 

 

 

Ус, рашаан

 

 

 

 

 

 

 

 

 

ТТархацтай

 

3000.0

20.0

 

2220.0

949.0

 

(780.0)

929.0

Хог хаягдал

 

 

 

 

2646.0

1038.0

 

2646.0

1038.0

 БУЛГАН СУМ

Булган сумын ТУБ-чид нь 432 аж ахуйн нэгж байгууллага, 6 багийн буу, авто, ҮХЭХ, газар, газрын үл хөдлөх эд хөрөнгө, үйл ажиллагааны орлогын албан татвар, жишиг, патент зэрэг албан татвар  төлөгч 7604 иргэн хариуцан ажилладаг. 2013 онд улсын төвлөрсөн төсөвт аж ахуйн нэгжийн орлогын албан татвар, нэмэгдсэн өртгийн албан татвар, агаарын бохирдолын төлбөр, онцгой албан татвар зэрэг 7 нэр төрлийн орлогоор  314,0 сая төгрөг, аймгийн төсөвт 14 нэр төрлийн албан татвар, төлбөр, хураамжаар 2299,1 сая төгрөг, орон нутгийн төсөвт 17  нэр төрлийн албан татвар, төлбөр, хураамжаар 264,3 сая төгрөг оруулж орон нутгийн төсвийн орлогын төлөвлөгөөг 127,3 % -иар давуулан биелүүлсэн байна. Улсын төвлөрсөн төсөв болон аймгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлтийн хувь

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ТТ-ийн тоо

Оруулсан орлого

ААНОАТ

211

45833,0

287

43904,8

76

(1928.2)

НӨАТ

67

240520,0

78

261469,7

11

20949.7

Онцгой албан татвар

3

5250,2

2

2864,2

(1)

(2386.0)

Агаарын бохирдол

1056

4795,9

1055

5297,3

(1)

501.47

Цалингийн ашиг

258

1338644,1

291

1616208.3

33

277564.2

Үл хөдлөх хөрөнгө

152

39380.9

159

77840,4

7

38459.5

Газрын төлбөр

141

59462,2

654

58670,8

513

(791.4)

АТБӨЯХ

1130

48294,9

1591

59910,5

461

11615.6

Орон нутгийн орлого

Орлогын нэр төрөл

2012 он

2013 он

Өсөлт, бууралт

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

Гүйцэтгэл

ТТ-ийн тоо

Төлөвлөгөө

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Патент

451

11850,0

12739,9

568

9433,9

13979,6

117

(2416.1)

1239.7

Суутгагч

120

59947,5

114865,1

126

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95528,9

6

17352.5

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ААЭрхэлсэн

758

7550,0

3523,1

876

13500,0

7295,1

118

5950.0

3772.0

Буу

126

500,0

656,0

129

550,0

685,0

3

50.0

29.0

УТХ

5

80330,0

91048,6

5

45320,0

70356,0

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(20692.6)

Гоожин

5

738,0

3

3520,0

1150,5

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3520.0

412.5

Ус, рашаан

3

1380,9

2720,0

3

23844,2

26774,3

22463.3

24054.3

ТТархацтай

 

 

 

 

0

2672,0

 

 

2672.0

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21873,8

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21873.8

18867.2

                                             Сургалт  сурталчилгаа

Татварын ерөнхий газраас 2013 онд дэвшүүлсэн “Татварын суурийг өргөжүүлж, татварт хамрагдалтын түвшинг нэмэгдүүлэх жил” зорилт, үйл ажиллагааны үндсэн чиглэлийг баримтлан  2013 онд хийх сургалтын төлөвлөгөөг сар, улирал бүрээр гарган  хэлтсийн даргаар батлуулж мөрдөн ажиллалаа. Татвар төлөгчдөд хийсэн сургалт 2013 онд ХХОАТ-н хуулийн хөнгөлөлт, чөлөөлөлт сэдэвээр хийсэн  23 удаагийн сургалтанд 760 татвар төлөгчдөд НӨАТ төлөгч ААН, болон шинэ НӨАТ төлөгч иргэн ААН-дэд НАӨТ хууль, татварын буцаалт хөнгөлөлт,цахим тайлан гаргах заавар зөвлөлгөө сургалтанд 36 удаагийн сургалтанд 1580 татвар төлөгч,ОТБТБАҮХЭИОТ-н хуулиар хийсэн жишиг татвар, жишиг татварыг төлөх тайлагнах заавар сургалтыг аймгийн төвийн “Үсчин гоо сайханч”-дын холбоотой хамтарч үсчин гоо сайханы салоны үйлчилгээ явуулдаг 7 салоны 22 иргэнд ,хот доторх такси үйлчилгээ явуулдаг 3 ААН-тэй хамтарч  23 таксны жолоочид  ,”2010-2012 оны татварын хуулиудын өөрчлөлт ”сэдвээр 3 байгууллагын 32  албан хаагчдад ,”ААН хууль,цахим тайлан гаргах , тоон гарыг үсгийн хэрэглээ “ сэдэвт 17 сургалт анд 1018  татвар төлөгч , хамрагдсан байна. Нийт аймгийн хэмжээгээр  татварын хуулийн 76 удаагийн сургалтанд 4663 татвар төлөгч, ААН–н төлөөлөл оролцож  1230  татвар төлөгчдөд биеэр очиж, татварын хуулийн зөвлөлгөөг өгсөн байна. ТЕГ-ын ТТҮГ-ын байцаагч нар татвар төлөгч ААНБ-ын  удирдлагуудад болон сумдын төсөвт байгууллагын  нягтлангуудад “Татварын эрх зүй, татварын тайлан гаргах, тоон гарын үсгийн хэрэглээ, цахим татварын мэдээлийн систем” зэрэг сургалтыг тус бүр 11 удаа зохион байгууллаа. Аймгийн төвийн 6 баг, сумдын 19 багийн 1305  иргэдэд  баг тус бүрээр нь татварын хуулийг таниулах, иргэний төлөх татварын төрөл, тайлагнах хугацаа,  2012 онд хийсэн хэлтсийн үйл ажиллагааг тайлагнаж иргэдийн  санаа бодлыг сонсож хүлээн авлаа. “Татвар төлөгчдийн өдрүүд” арга хэмжээний үеэр аймгийн хэмжээнд ерөнхий боловсролын сургуулийн 1320 сурагчид, МСҮТ-н 105 оюутнуудад татварын тухай ерөнхий ойлголт, аймгийн төсвийн бүрдүүлэлт, зарцуулалтыг тусгасан хичээлийг харилцан яриа, асуулт хариулт хэлбэрээр зааж, цэцэрлэгийн ахлах, бэлтгэл бүлэг  ерөнхий боловсролын сургуулийн бага ангийн нийт 235 хүүхдүүдэд “Атом гариг” хүүхэлдэйн кино үзүүлж, “Татварын ач тус” сэдвээр бяцхан яриа өрнүүлэн ном тараасан байна. 2014 хэрэгжүүлэх зорилт 1.Татварын ногдуулалт, төлөлт, татвар хураах үйл ажиллагаанд тавих хяналтыг сайжруулах замаар 2014 онд улс, орон нутгийн төсөвт 19.6 тэрбум төгрөг төвлөрүүлэх ажлыг зохион байгуулна. 2.Ижил татвар ногдох зүйлтэй хувь болон хуулийн этгээд ижил татвар төлөх ёстой гэсэн “Шударга байх” зарчим баримтлан ажиллана. 3. Татвар төлөгчийг бүртгэх журмыг хэрэгжүүлэн, татвар ногдох орлого, эд хөрөнгө бүхий Булган аймгийн Татварын хэлтэст бүртгэлгүйгээр орон нутагт үйл ажиллагаа явуулж байгаа аж ахуйн нэгжүүдийг Салбар татвар төлөгчөөр бүртгүүлэх ажлын зохион байгуулна.4.Татварын ерөнхий хуульд заасан тооллого, үзлэг, ажлын зураг авалт явуулах, хөрөнгө битүүмжлэх, хөрөнгө барьцаалах, өрийг татвар төлөгчийн цалин хөлс, эд хөрөнгөөс гаргуулах зэрэг процесс ажиллагааг хэвшүүлэх ажлыг зохион байгуулна. 5.Татвар төлөгчид нь нягтлан бодох бүртгэл, анхан шатны баримт болон Нэмэгдсэн өртгийн албан татварын падаан бусад үнэт цаас, тооцоот маягт, хэвлэмэл хуудсыг хуурамчаар бичих явдлуудыг болон Нэмэгдсэн өртгийн албан татварын хий бичилттэй падааныг ашиглан аж ахуйн нэгжийн орлогын болон нэмэгдсэн өртгийн албан татвар төлөхөөс зайлсхийсэн татвар төлөгчдийг мөн хий падаан бичиж зардаг  татвар төлөгчдийг хяналт шалгалтад хамруулах энэхүү үйл ажиллагааг таслан зогсоох  ажлыг тусгай удирдамжаар зохион байгуулана. 6. Суутгагчийн хувь хүнд олгосон орлогоос суутгасан албан татварын тайлангийн ТТ-12(1), TT-12(2), TT-12(3)  мэдээллээр хөндлөнгийн мэдээллийн санг баяжуулан, хувь хүний орлогын албан татварын тайлан авахад ашиглана. 7.www.bulgan.mta.mn веб хуудсаар  татварын хэлтсийн үйл ажиллагаа,  сумдын татварын улсын байцаагч нарын ажлыг   олон нийтэд  нээлттэй хүргэж, холбогдох мэдээллийг байршуулж ил тод байдлыг ханган ажиллана. 8. Татварын хяналт шалгалт хийх явцад татвар төлөгчдөд татварын хууль тогтоомжийг хэрэгжүүлэх асуудлаар сурталчилгаа, зөвлөгөө өгч ажиллах, ямар шалтгааны улмаас татварын хяналт шалгалтад өртөх магадлалтай талаарх ойлголтыг өгөх ажлыг хэвшүүлнэ. 9.Татварын төлбөр тооцоог интернэт, мобайл банк, болон татварын цахим төлбөр тооцооны шинэ системээр хийх үйлчилгээ, Гар утасны MTA програмыг нийтэд сурталчилан таниулна. 10.Татвар төлөгчдөд үйлчилгээ үзүүлэх цахим татварын мэдээллийн системийг нэвтрүүлж, татвар төлөгчийн түүх, мэдээллийг нэгтгэн боловсруулах, татварын мэдээллийг нэг дороос авах, мэдээлэл хүргэх, зөвлөгөө авах нөхцлийг бүрдүүлэн  ажиллана. 11. “Цахим гарын үсгийн тухай хууль”-ийн дагуу цахим тайлангийн системд тоон гарын үсгийн хэрэглээг нэвтрүүлэн  ажиллана. 12. Төрийн болон төрийн бус байгууллагуудтай хамтран татвар төлөгчдийн хууль, эрх зүйн мэдлэг, чадавхийг дээшлүүлэх сургалтыг зохион байгуулана.

Сурагчдын бүтээлээс

“Эх орны хөгжил татвар төлөхөөс эхэлнэ” сэдэвт уралдааны бүтээлээс

Эх орны хөгжил татвар төлөхөөс эхэлнэ.

Өнөөгийн нийгмийн амьдралын зураглал бол хэн хөдөлмөрлөж байна, тэр хүн амьдралаа өөрийн гараар бүтээх зарчмаар явагдаж байгаа билээ. Миний бодлоор хөдөлмөрлөж олсон мөнгөө төрд “татвар” гэсэн нэрээр өгөх нь зарим хүнд их хохиролтой тусдаг байх. Бид татвараа төрдөө өглөө гэж бодож байтал гурван үсэгтэй газраас  /АТГ/ төрийн албан хаагчдийг шалгах явцад санаанд оромгүй их мөнгийг завшсан, үрэгдүүлсэн, хумсалсан болохыг тогтоосоор байгаа нь нийгмийг үнэхээр цочирдуулж байна. Энэ өнцгөөс харахад төр татвар өгөх асуудал шударга эсэх тал дээр нилээн эргэлзээ төрүүлэхүйц байна. Нөгөө талаас нь авч үзвэл “би” гэсэн ганц хүн хичнээн өөртөө баялаг хуримтлууллаа гээд өөрийгөө эмчлүүлэх эмнэлэг, эмч, аюулгүй байдлаа хамгаалуулах цагдаа, арми, хилийн цэрэг, хэрэг маргаанаа таслуулах шүүгч, прокурор, үр хүүхдээ сургаж, хүмүүжүүлэх багш, сургуулийг бий болгох, хэвийн үйл ажиллагааг нь хангаж чадахгүй, мөн бидний ирээдүй болсох хүүхэд багачууд чөлөөт  цагаа зөв боловсон өнгөрүүлэх байр савгүй учраас чөлөөт цагаа  өнгрүүлэж чадахгүй байна тийм боломж ч байхгүй юм. Нэг үгээр хэлбэл би, бид нийгмийг амьдрах хөрсийг бүрдүүлэгч үүргийг татвар нь ТӨР анх үүссэн үеэс эхлэн нуруундаа үүрсээр ирсэн. Төрийн эрх үүргийг хэрэгжүүлэх явцад алдаа дутагдал, зөрчил гарч болох ч үүгээр үндсэн чиг үүргийг нь үгүйсгэх шаардлагагүй юм. Монголчууд бид “Татвар буй дор төр оршмой. Төр оршихуй дор татвар буй” гэж татвар, төрийн уялдааг оновтой томъёолсон, үүнийг задалвал хүн байгаа цагт төр оршино, харин төр байгаа цагт иргэн нь татвараа зайлшгүй төлөх амьдралын тойрог дэлхийн таталцлын хууль шиг ямагт оршсоор байх буй за. Иймд татвар хураамжаа төлөх нь бидний нийгмийн болоод өөртөө оруулж буй хөрөнгө оруулалт төдийгүй Үндсэн хуулинд хуульчлагдсан иргэн бүрийн ёсчлон биелүүлэх үндсэн үүрэг мөн. Улс орны хөгжлийг зөв голдирлоор явуулах нь иргэн та биднээс ихээхэн шалтгаалах нь гарцаагүй боловч үүнд төр, төрийн түшээдийн үзэл бодол тэргүүлэх ач холбогдолтой. “Хууль гэдэг бол хүн төрөлхтний хамгийн өөдгүй ололтуудын нэг” гэж нэгэн эрдэмтэн хэлсэн шиг бидний байгаль ерөнтөнцөд өөрсдийн мөрөө гаргах урьдач нөхцөл нь татвар болохыг хүлээн зөвшөөрөхөөс өөр аргагүй. Нөгөө талаар одоогийн нөхцөлд төр татвараа авч  чадаж байна, харин зарцуулалтыг зөв зохистой хийх нь чухал болоод байна. Татварын хуримтлал нь дуусашгүй сан хөмрөг биш, хамаагүй цацвал “Науру” улсын гунигт түүх шиг болох аюултай. Гэтэл сүүлийн хэдэн жилийн төрийн бодлого бидний татварыг халамжийн бодлогын хүрээнд тарааж, үүнээс үлдсэн бодит бүтээн байгуулалт, хөрөнгө оруулалт үлдсэнгүй. Бодитой биш ч гэсэн миний төсөөллөөр–би төлсөн татвараа юунд зарцуулагдсныг тодорхой мэддэг, бүр өндөр настан А-д тэтгэвэр болж очсон, Булган аймгийн цэцэрлэгийн засварт зарцуулагдсан, иргэн Р-ийн оёдлын цехэд зээл болж хүрсэн, Цахилгаан станцын барилгын ажил болсон гэдгийг мэдмээр байна.  Хэрэв миний төлсөн татвар зориулалтын бус зүйлд зарцуулагдсан тохиолдолд иргэн бид үүнийг зөвшөөрөхгүй гомдол гаргаж шийдвэрлүүлж баймаар байна. Төртэй хамт мөнхөд орших татвараа оновтой оногдуулах, процессийг нь тунгалаг байлгах асуудалд иргэд бид дуу хоолойгоо чөлөөтэй хүргэж, төр ч үүний төлөө зүтгэж, татвар бүрдэх явцад хууль бусаар авдаг татвараас харин салах цаг бол

                                           1-р бүрэн дунд сургуулийн   10г ангийн сурагч  А.Эрдэнэтулга 2013 он

 

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