{"id":192535,"date":"2023-12-14T13:07:42","date_gmt":"2023-12-14T09:07:42","guid":{"rendered":""},"modified":"-0001-11-30T00:00:00","modified_gmt":"-0001-11-29T20:00:00","slug":"","status":"publish","type":"post","link":"https:\/\/ucnoqta.az\/?p=192535","title":{"rendered":"Ki\u00e7ik sahibkarl\u0131\u011fa vergi g\u00fcz\u0259\u015fti niy\u0259 l\u0259\u011fv edildi? –"},"content":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n son d\u0259yi\u015fiklikl\u0259 yanvar\u0131n 1-d\u0259n etibar\u0259n 3-d\u0259n az i\u015fçisi olan, el\u0259c\u0259 d\u0259 t\u0259kba\u015f\u0131na f\u0259aliyy\u0259t göst\u0259r\u0259n mikrosahibkarlar üçün güz\u0259\u015ftli vergi d\u0259r\u0259c\u0259si (5%) l\u0259\u011fv edil\u0259r\u0259k 20%-\u0259 qald\u0131r\u0131l\u0131r. Ekspertl\u0259r bunu kiçik ticar\u0259t\u0259 ciddi z\u0259rb\u0259 kimi d\u0259y\u0259rl\u0259ndirir. \u0130qtisadç\u0131 Röv\u015f\u0259n A\u011fayev sözüged\u0259n d\u0259yi\u015fikliyi m\u0259nfi qiym\u0259tl\u0259ndirib: “Müqayis\u0259 üçün deyim ki, az\u0259rbaycanl\u0131 h\u0259mkarlar\u0131ndan daha çox vergi toplayan Gürcüstan vergi orqan\u0131 illik dövriyy\u0259si 165 min AB\u015e dollar\u0131 (270 min manata yax\u0131n) olan x\u0131rda sahibkarl\u0131q subyektl\u0259rinin g\u0259lirl\u0259rini 1% d\u0259r\u0259c\u0259 il\u0259 vergiy\u0259 c\u0259lb edir”, – R.A\u011fayev bildirib.<\/strong><\/p>\n

Hökum\u0259t t\u0259msilçil\u0259ri is\u0259 deyir ki, bu güz\u0259\u015ftl\u0259rd\u0259n bir çox sahibkarlar sui-istifad\u0259 edib v\u0259 onun l\u0259\u011fvi bu s\u0259b\u0259bd\u0259n ba\u015f verib. Reall\u0131qlar – obyektiv v\u0259 subyektiv s\u0259b\u0259bl\u0259r n\u0259d\u0259n ibar\u0259tdir? Daha t\u0259kmil v\u0259 sui-istifad\u0259y\u0259 yol açmayacaq güz\u0259\u015ftl\u0259r t\u0259tbiq etm\u0259k mümkün deyilmi? <\/p>\n

Qeyd ed\u0259k ki, öt\u0259n ilin m\u0259lumat\u0131na gör\u0259, Az\u0259rbaycanda sahibkarlar\u0131n t\u0259qrib\u0259n 99,6 faizini kiçik v\u0259 orta sahibkarl\u0131q (KOB) t\u0259\u015fkil edib. Eyni zamanda onlar\u0131n 93,3 faizini mikrosahibkarl\u0131q subyektl\u0259ri t\u0259\u015fkil edib.<\/p>\n

Ümumiyy\u0259tl\u0259 is\u0259 pandemiyan\u0131n ölk\u0259d\u0259 orta v\u0259 kiçik sahibkarl\u0131\u011fa ciddi z\u0259rb\u0259 vurdu\u011fu m\u0259lumdur. Bu dövrd\u0259 kiçik sahibkarlar\u0131n borclar\u0131 il\u0259 ba\u011fl\u0131 daha çox naraz\u0131l\u0131qlar\u0131 yaranm\u0131\u015fd\u0131. Sahibkarlar bildirirdil\u0259r ki, banklarla ciddi probleml\u0259ri var, kredit borclar\u0131n\u0131 öd\u0259y\u0259 bilmirl\u0259r, h\u0259r hans\u0131 d\u0259st\u0259k alm\u0131rlar. Qeyd edilirdi ki, kiçik sahibkarlara güz\u0259\u015ftli kreditl\u0259r \u015famil edilmir. <\/p>\n

\"Fikr\u0259t<\/p>\n

Fikr\u0259t Yusifov: “Güz\u0259\u015ftl\u0259rin t\u0259tbiqi mexanizmi el\u0259 d\u0259qiq i\u015fl\u0259nm\u0259lidir ki, onlardan sui-istifad\u0259 hallar\u0131na yol verilm\u0259sin”<\/strong><\/p>\n

Sabiq maliyy\u0259 naziri, iqtisadç\u0131 alim Fikr\u0259t Yusifov mövzu il\u0259 ba\u011fl\u0131 Yeni Müsavat” a dedi ki, kiçik sahibkarl\u0131\u011fa 75% vergi güz\u0259\u015ftl\u0259ri koronavirus pandemiyas\u0131 s\u0259b\u0259bind\u0259n hökum\u0259tin sahibkarl\u0131\u011fa göst\u0259rdiyi d\u0259st\u0259k z\u0259rfin\u0259 daxil olan \u0259sas güz\u0259\u015ftl\u0259rd\u0259n biri idi:<\/strong> “Bu güz\u0259\u015ftin t\u0259tbiqin\u0259 2022-ci il yanvar ay\u0131n\u0131n 1-d\u0259n etibar\u0259n ba\u015flanm\u0131\u015fd\u0131. \u018fslind\u0259 hökum\u0259tin bu add\u0131m\u0131 pandemiya s\u0259b\u0259bind\u0259n f\u0259aliyy\u0259tind\u0259 probleml\u0259r yaranm\u0131\u015f sahibkarlara d\u0259st\u0259k verm\u0259k, onlar\u0131n ayaqda qala bilm\u0259si üçün at\u0131lm\u0131\u015fd\u0131. Hesab edir\u0259m ki, koronavirus pandemiyas\u0131n\u0131n ba\u015fa çatmas\u0131 il\u0259 bu güz\u0259\u015ftin l\u0259\u011fvi d\u0259 m\u0259ntiqlidir. Lakin bu deyil\u0259nl\u0259rl\u0259 yana\u015f\u0131, bu gün ölk\u0259d\u0259 sahibkarlar\u0131n 90%-d\u0259n çoxunu t\u0259\u015fkil ed\u0259n mikrosahibkarl\u0131\u011f\u0131n dövl\u0259tin bu s\u0131radan olan güz\u0259\u015ftl\u0259rin\u0259 ehtiyac\u0131 böyükdür. Bel\u0259 bir add\u0131m at\u0131larsa, bu, yax\u0131n bir neç\u0259 ild\u0259 ölk\u0259d\u0259 mikrobiznesin inki\u015faf\u0131na yet\u0259rli d\u0259st\u0259k olard\u0131. Lakin bu güz\u0259\u015ftl\u0259rin t\u0259tbiqi mexanizmi el\u0259 d\u0259qiq i\u015fl\u0259nm\u0259lidir ki, onlardan sui-istifad\u0259 hallar\u0131na yol verilm\u0259sin. <\/p>\n

Sahibkarlara t\u0259tbiq edil\u0259n 75% vergi güz\u0259\u015ftinin qüvv\u0259d\u0259 oldu\u011fu iki ilin t\u0259crüb\u0259si göst\u0259rdi ki, bu güz\u0259\u015ftin qüvv\u0259d\u0259 oldu\u011fu dövrd\u0259 v\u0259ziyy\u0259td\u0259n sui-istifad\u0259 hallar\u0131 da az olmay\u0131b. <\/strong><\/p>\n

Odur ki, vergi güz\u0259\u015ftl\u0259rinin realla\u015fd\u0131r\u0131lmas\u0131 mexanizmi el\u0259 mük\u0259mm\u0259l i\u015fl\u0259nm\u0259lidir ki, onlardan sui-istifad\u0259  hallar\u0131na yol verilm\u0259sin v\u0259 ünvanl\u0131l\u0131q maksimum t\u0259min edilsin. \u018fn az\u0131ndan bel\u0259 güz\u0259\u015ftl\u0259rd\u0259n yanl\u0131\u015f istifad\u0259 etm\u0259k h\u0259v\u0259sin\u0259 dü\u015f\u0259nl\u0259r üçün s\u0259rt maliyy\u0259 sanksiyalar\u0131 n\u0259z\u0259rd\u0259 tutmaq laz\u0131md\u0131r. \u0130nki\u015faf etmi\u015f ölk\u0259l\u0259rd\u0259 bu sah\u0259d\u0259 qanunlar\u0131n s\u0259rtliyi s\u0259b\u0259bind\u0259n sahibkarlar riskl\u0259r\u0259 getm\u0259kd\u0259n ç\u0259kinirl\u0259r. Sahibkar ba\u015fa dü\u015für ki, vergid\u0259n yay\u0131nmaq istiqam\u0259tind\u0259 atd\u0131\u011f\u0131 h\u0259r hans\u0131 yanl\u0131\u015f bir add\u0131m n\u0259inki onun biznesd\u0259n m\u0259hrum olmas\u0131 il\u0259 n\u0259tic\u0259l\u0259n\u0259r, o h\u0259tta h\u0259bs oluna bil\u0259r. Bu m\u0259nada Qanunun s\u0259rtliyi avtomatik m\u0259suliyy\u0259ti art\u0131r\u0131r".<\/p>\n

\"Natiq<\/p>\n

Natiq C\u0259f\u0259rli: “\u018fslind\u0259 bu, h\u0259dd\u0259n art\u0131q z\u0259r\u0259rli bir q\u0259rard\u0131r, çünki…”<\/strong><\/p>\n

\u0130qtisadç\u0131-ekspert Natiq C\u0259f\u0259rli d\u0259 mövzu il\u0259 ba\u011fl\u0131 “Yeni Müsavat”a fikil\u0259rini aç\u0131qlad\u0131:<\/strong> “\u018fslind\u0259 bu h\u0259dd\u0259n art\u0131q z\u0259r\u0259rli bir q\u0259rard\u0131r. Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f bu d\u0259yi\u015fiklikl\u0259rd\u0259n büdc\u0259y\u0259 ciddi daxilolmalar olmayacaq. \u018fn yax\u015f\u0131 halda söhb\u0259t 30-40 milyon manata yax\u0131n v\u0259saitd\u0259n ged\u0259 bil\u0259r, bu da çox cüzi bir m\u0259bl\u0259\u011fdir. Amma burada minl\u0259rl\u0259 insan çal\u0131\u015f\u0131r. Dövl\u0259tin \u0259sas siyas\u0259ti n\u0259dir, i\u015f yerl\u0259rinin aç\u0131lmas\u0131, insanlar\u0131n özünü doland\u0131ra bilm\u0259si. Mikrosahibkarl\u0131q el\u0259 bir sah\u0259dir ki, dövl\u0259tin ora daha yum\u015faq yana\u015fmas\u0131na ehtiyac var. Dünyan\u0131n h\u0259r yerind\u0259 bel\u0259dir. Ona gör\u0259 bu d\u0259yi\u015fikliyin m\u0259ntiqini anlamaq ç\u0259tindir. Kiçik sahibkarl\u0131\u011fa qar\u015f\u0131 bel\u0259 bir q\u0259rar\u0131n verilm\u0259si ciddi bir büdc\u0259 daxilolmalar\u0131na s\u0259b\u0259b olmayacaq. Amma v\u0259t\u0259nda\u015flar, kiçik sahibkarlar üçün \u0259lav\u0259 probleml\u0259r yarad\u0131r. Burada da y\u0259qin \u0259sas m\u0259qs\u0259d "kim güz\u0259\u015ftd\u0259 qalmaq ist\u0259yirs\u0259, \u0259lav\u0259 iki i\u015fçi götürsün" m\u0259ntiqi da\u015f\u0131y\u0131r. Ölk\u0259d\u0259 i\u015f yerl\u0259rinin aç\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 probleml\u0259r var. Y\u0259qin ki, \u0130qtisadiyyat Nazirliyi d\u0259 bu yolla, heç olmasa formal da olsa, i\u015fçi say\u0131n\u0131n art\u0131r\u0131lmas\u0131n\u0131 r\u0259smil\u0259\u015fdirilmi\u015f \u015f\u0259kild\u0259 ist\u0259yir ki, sonradan yeni i\u015f yerl\u0259ri yarand\u0131 tezisini s\u0259sl\u0259ndir\u0259 bilsinl\u0259r. Y\u0259ni bu, s\u0131rf formal nöqteyi-n\u0259z\u0259rd\u0259n ba\u015f ver\u0259c\u0259ks\u0259, normal i\u015f yerl\u0259rinin yaranmas\u0131na heç bir t\u0259siri yoxdur. Ona gör\u0259 d\u0259 m\u0259n bunun m\u0259ntiqini anlam\u0131ram. N\u0259 dövl\u0259t büdc\u0259sin\u0259 xeyri olacaq, n\u0259 i\u015f yerl\u0259rinin yarad\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 ir\u0259lil\u0259yi\u015f olacaq, n\u0259 d\u0259 mikrosahibkarlara \u0259lav\u0259 yük g\u0259tirir. Bu da naraz\u0131l\u0131qlara s\u0259b\u0259b olur. Dövl\u0259tin \u0259sas qay\u0259si on minl\u0259rl\u0259 insan\u0131n pul qazanmas\u0131n\u0131 t\u0259\u015fviq etm\u0259kdir. \u018fsas m\u0259s\u0259l\u0259 odur ki, dövl\u0259td\u0259n as\u0131l\u0131 olmayan, özü pul qazana bil\u0259n sahibkarlar ordusu yarans\u0131n. Bu q\u0259rar kiçik sahibkarlar\u0131n f\u0259aliyy\u0259tin\u0259 mü\u0259yy\u0259n m\u0259hdudiyy\u0259tl\u0259r qoyub". <\/p>\n

Ekspert sui-istifad\u0259 hallar\u0131 il\u0259 ba\u011fl\u0131 deyil\u0259nl\u0259r\u0259 bel\u0259 fikir bildirib:<\/strong> “Sui-istifad\u0259 edib, n\u0259 edibl\u0259r? Vergid\u0259n yay\u0131n\u0131blarm\u0131, xeyr. 5 faiz vergini d\u0259 veribl\u0259r. \u018fg\u0259r vergini 5 faizl\u0259 verib, özün\u0259 çox pul qal\u0131bsa, bunun n\u0259yi pisdir ki. Dövl\u0259tin d\u0259 siyas\u0259ti odur ki, insanlar pul qazans\u0131n. Sahibkar\u0131n \u0259lind\u0259 daha çox pul qal\u0131rsa, öz istehsal\u0131n\u0131, xidm\u0259tini geni\u015fl\u0259ndirm\u0259y\u0259 s\u0259rf edir. Özün\u0259 avtomobil, m\u0259nzil al\u0131r, m\u0259i\u015f\u0259t \u0259\u015fyalar\u0131 al\u0131r, bu da iqtisadiyyata da xeyirdir d\u0259. Bizim hökum\u0259t bu bar\u0259d\u0259 çox dar dü\u015fünür. \u018fksin\u0259, n\u0259 q\u0259d\u0259r vergi öd\u0259y\u0259nd\u0259n sonra daha çox v\u0259sait qal\u0131rsa, onu da iqtisadiyyata yat\u0131r\u0131r. Bu, yanl\u0131\u015f yana\u015fmad\u0131r, sui-istifad\u0259 hallar\u0131 yoxdur”.\/\/\/musavat.com<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n son d\u0259yi\u015fiklikl\u0259 yanvar\u0131n 1-d\u0259n etibar\u0259n 3-d\u0259n az i\u015fçisi olan, el\u0259c\u0259 d\u0259 t\u0259kba\u015f\u0131na f\u0259aliyy\u0259t göst\u0259r\u0259n mikrosahibkarlar üçün güz\u0259\u015ftli vergi d\u0259r\u0259c\u0259si (5%) l\u0259\u011fv edil\u0259r\u0259k 20%-\u0259 qald\u0131r\u0131l\u0131r. Ekspertl\u0259r bunu kiçik…<\/p>\n","protected":false},"author":1,"featured_media":251278,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[101],"tags":[],"class_list":["post-192535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cemiyyet"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/192535","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=192535"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/192535\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/media\/251278"}],"wp:attachment":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=192535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=192535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=192535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}