{"id":193662,"date":"2023-12-30T10:30:06","date_gmt":"2023-12-30T06:30:06","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=193662","title":{"rendered":"Vergi g\u00fcz\u0259\u015ftl\u0259rind\u0259n sonra tibbi xidm\u0259tl\u0259rin qiym\u0259tind\u0259 azalma olacaq? –"},"content":{"rendered":"

S\u0259hiyy\u0259 sah\u0259si üzr\u0259 \u0259m\u0259liyyatlar\u0131n \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131 v\u0259 vergi yükünün optimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 tibb mü\u0259ssis\u0259l\u0259rin\u0259 v\u0259 öz\u0259l tibbi praktika il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 \u018fDV üzr\u0259 güz\u0259\u015ftl\u0259r verilib. Bu, biznesin vergi yükünün azald\u0131lmas\u0131 v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tinin t\u0259\u015fviqi istiqam\u0259tind\u0259 mühüm d\u0259yi\u015fiklikl\u0259rd\u0259n biri olub, tibb mü\u0259ssis\u0259l\u0259ri üzr\u0259 vergi güz\u0259\u015ftinin t\u0259tbiqi il\u0259 ba\u011fl\u0131d\u0131r. <\/strong><\/p>\n

S\u0259hiyy\u0259 mü\u0259ssis\u0259l\u0259rinin v\u0259 öz\u0259l tibbi praktika il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin hesabat dövrü \u0259rzind\u0259 \u0259haliy\u0259 göst\u0259ril\u0259n tibbi xidm\u0259tl\u0259r üzr\u0259 na\u011fds\u0131z qaydada POS-terminal vasit\u0259sil\u0259 apar\u0131lan öd\u0259m\u0259l\u0259r \u0259sas\u0131nda formala\u015fan dövriyy\u0259sinin 50 faizinin 2024-cü il yanvar\u0131n 1-d\u0259n 3 il müdd\u0259tin\u0259 vergi tutulan ümumi dövriyy\u0259d\u0259n ç\u0131x\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

Eyni zamanda, dövl\u0259t büdc\u0259sin\u0259 hesablanark\u0259n \u018fDV m\u0259bl\u0259\u011finin azald\u0131lmas\u0131ndan \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r g\u0259lir v\u0259 m\u0259nf\u0259\u0259t vergisind\u0259n azad olunub. Tibb mü\u0259ssis\u0259l\u0259ri üzr\u0259 \u0259h\u0259miyy\u0259tli vergi güz\u0259\u015ftini n\u0259z\u0259rd\u0259 tutan bu d\u0259yi\u015fiklik h\u0259min sektorda \u015f\u0259ffafla\u015fman\u0131n art\u0131r\u0131lmas\u0131na, el\u0259c\u0259 d\u0259 na\u011fds\u0131z öd\u0259ni\u015fl\u0259rin stimulla\u015fd\u0131r\u0131lmas\u0131na müsb\u0259t t\u0259sir ed\u0259c\u0259k.<\/p>\n

B\u0259s bu d\u0259yi\u015fiklik v\u0259t\u0259nda\u015flara n\u0259 ver\u0259c\u0259k? Tibb mü\u0259ssis\u0259l\u0259rind\u0259 qiym\u0259tl\u0259r\u0259 n\u0259 kimi t\u0259sir göst\u0259r\u0259c\u0259k?<\/strong><\/p>\n

M\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131 Oxu.Az-a aç\u0131qlama ver\u0259n Az\u0259rbaycan Qiym\u0259tl\u0259ndiricil\u0259r C\u0259miyy\u0259tinin (AQC) s\u0259dri, iqtisadç\u0131 Vüqar Oruc bildirib ki, bu, yerind\u0259 at\u0131lan add\u0131md\u0131r:<\/p>\n

“Söhb\u0259t tibb mü\u0259ssis\u0259l\u0259rinin sahibl\u0259rinin, sahibkarlar\u0131n g\u0259lirinin art\u0131r\u0131lmas\u0131ndan getmir. Bu \u0259ksin\u0259 v\u0259t\u0259nda\u015flar\u0131n daha güz\u0259\u015ftli tibbi xidm\u0259tl\u0259r, tibbi müayin\u0259l\u0259rd\u0259n yararlanmas\u0131ndan gedir. Hesab edir\u0259m ki, bu sah\u0259d\u0259 qiym\u0259tl\u0259r yet\u0259rinc\u0259 ucuzla\u015fd\u0131r\u0131lacaq. Çünki \u0259g\u0259r vergid\u0259n deyil\u0259n güz\u0259\u015ftl\u0259ri n\u0259z\u0259r\u0259 al\u0131narsa, t\u0259qrib\u0259n mövcud qiym\u0259tl\u0259rin 15-20 faiz aras\u0131nda a\u015fa\u011f\u0131 dü\u015fm\u0259si gözl\u0259nilir. Buna t\u0259bii ki n\u0259zar\u0259ti d\u0259 t\u0259min etm\u0259k laz\u0131md\u0131r. N\u0259zar\u0259t olduqca vacibdir ona gör\u0259 ki, bu sah\u0259d\u0259 çal\u0131\u015fan sahibkarlar m\u0259hz dövl\u0259tin güz\u0259\u015ftl\u0259rinin v\u0259t\u0259nda\u015flara yön\u0259lm\u0259sin\u0259 deyil, öz \u015f\u0259xsi m\u0259nf\u0259\u0259tl\u0259rinin daha da art\u0131r\u0131lmas\u0131na hesablanm\u0131\u015f add\u0131m kimi qiym\u0259tl\u0259ndir\u0259 bil\u0259rl\u0259r. Son n\u0259tic\u0259d\u0259 apar\u0131lan vergi islahatlar\u0131n\u0131n müsb\u0259t t\u0259sirini \u0259hali deyil, sahibkarlar öz büdc\u0259sind\u0259 hiss etmi\u015f olar.<\/p>\n

Mövcud vergi güz\u0259\u015ftl\u0259ri t\u0259bii ki, tibb mü\u0259ssis\u0259l\u0259rinin x\u0259rcl\u0259rini, vergi öhd\u0259likl\u0259rini azaltm\u0131\u015f olacaq. Bununla da tibb mü\u0259ssis\u0259l\u0259ri bu gün\u0259 q\u0259d\u0259r müxt\u0259lif öd\u0259m\u0259l\u0259rd\u0259 \u0259lav\u0259 d\u0259y\u0259r vergisinin (\u018fDV), el\u0259c\u0259 d\u0259 dig\u0259r vergil\u0259rin v\u0259t\u0259nda\u015flardan al\u0131nmas\u0131n\u0131 n\u0259z\u0259r\u0259 almayacaq. Tibbi islahatlar\u0131n apar\u0131lmas\u0131, tibbi xidm\u0259tl\u0259rin bütün ölk\u0259 \u0259halisi üçün \u0259lçatanl\u0131\u011f\u0131n\u0131n t\u0259min olunmas\u0131 üçün at\u0131lan ön\u0259mli add\u0131mlardan biridir. Bu add\u0131m ölk\u0259mizin, hökum\u0259timizin sosial xarakterli oldu\u011funun göst\u0259ricisidir. Çünki bu sistem bir daha mövcud güz\u0259\u015ftl\u0259rin v\u0259t\u0259nda\u015flar\u0131 n\u0259z\u0259r\u0259 alaraq at\u0131ld\u0131\u011f\u0131n\u0131 göst\u0259rir”.<\/p>\n

V.Oruc onu da \u0259lav\u0259 edib ki, bu, h\u0259m d\u0259 v\u0259t\u0259nda\u015flar\u0131n daha çox xarici ölk\u0259l\u0259rd\u0259 deyil, ölk\u0259daxilind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n tibb mü\u0259ssis\u0259l\u0259rin\u0259 üz tutmas\u0131na t\u0259kan ver\u0259c\u0259k:<\/p>\n

“Tibb mü\u0259ssis\u0259l\u0259rind\u0259 qiym\u0259tl\u0259rin a\u015fa\u011f\u0131 dü\u015fm\u0259si v\u0259t\u0259nda\u015flar\u0131n rifah\u0131n\u0131n yax\u015f\u0131la\u015fmas\u0131na da xidm\u0259t ed\u0259c\u0259k. El\u0259c\u0259 d\u0259 bu, tibb sah\u0259sind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n biznes adamlar\u0131n\u0131n da f\u0259aliyy\u0259tini geni\u015fl\u0259ndirilm\u0259sin\u0259 d\u0259 ciddi \u015f\u0259rait yarada bil\u0259r. \u018flb\u0259tt\u0259 ki x\u0259rcl\u0259r azald\u0131qca biznes sektorunda da \u015fax\u0259l\u0259nm\u0259l\u0259r mü\u015fahid\u0259 edil\u0259c\u0259k. Hesab edir\u0259m ki, v\u0259t\u0259nda\u015flarla yana\u015f\u0131 sahibkarlar\u0131n da f\u0259aliyy\u0259tin\u0259 müsb\u0259t t\u0259siri olacaq. Bu add\u0131m\u0131 ümumilikd\u0259 t\u0259qdir\u0259layiq hesab edir\u0259m. El\u0259c\u0259 d\u0259 dü\u015fünür\u0259m ki, g\u0259l\u0259c\u0259kd\u0259 vergi islahatlar\u0131 xidm\u0259t sah\u0259l\u0259rini d\u0259 \u0259hat\u0259 ed\u0259r.<\/p>\n

Çünki müxt\u0259lif xidm\u0259t sah\u0259l\u0259ri var v\u0259 onlar da bu tip f\u0259rqli güz\u0259\u015ftl\u0259rd\u0259n yararlana bil\u0259c\u0259k. Xidm\u0259t sektorunda kiçik v\u0259 orta sahibkarl\u0131q ciddi dövl\u0259t d\u0259st\u0259yin\u0259 möhtacd\u0131r. Bu bax\u0131mdan hesab edir\u0259m ki, bu tip add\u0131mlar\u0131n at\u0131lmas\u0131 son n\u0259tic\u0259d\u0259 kiçik v\u0259 orta sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131na z\u0259min yarad\u0131r. Bu da ölk\u0259 ba\u015fç\u0131s\u0131 \u0130lham \u018fliyevin apard\u0131\u011f\u0131 yerind\u0259 v\u0259 düzgün sosial-siyasi q\u0259rarlar\u0131n\u0131n müsb\u0259t n\u0259tic\u0259sidir. Biz g\u0259l\u0259c\u0259kd\u0259 d\u0259 bu q\u0259rarlar\u0131n müsb\u0259t h\u0259ll\u0259rini görm\u0259y\u0259 davam ed\u0259c\u0259yik”.<\/p>\n","protected":false},"excerpt":{"rendered":"

S\u0259hiyy\u0259 sah\u0259si üzr\u0259 \u0259m\u0259liyyatlar\u0131n \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131 v\u0259 vergi yükünün optimalla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 tibb mü\u0259ssis\u0259l\u0259rin\u0259 v\u0259 öz\u0259l tibbi praktika il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 \u018fDV üzr\u0259 güz\u0259\u015ftl\u0259r verilib. Bu, biznesin vergi yükünün azald\u0131lmas\u0131 v\u0259…<\/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":[],"tags":[],"class_list":["post-193662","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/193662","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=193662"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/193662\/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=193662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=193662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=193662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}