{"id":36365,"date":"2016-08-18T11:22:08","date_gmt":"2016-08-18T07:22:08","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=36365","title":{"rendered":"Vergil\u0259r Nazirliyi: “Prezidentin son s\u0259r\u0259ncam\u0131 qiym\u0259tl\u0259rin d\u00fc\u015fm\u0259sin\u0259 s\u0259b\u0259b olacaq”<\/b><\/font>"},"content":{"rendered":"

Az\u0259rbaycan Prezidentinin “2016-c\u0131 ild\u0259 vergi sah\u0259sind\u0259 apar\u0131lacaq islahatlar\u0131n istiqam\u0259tl\u0259ri”nin t\u0259sdiqi v\u0259 vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si haqq\u0131nda” 4 avqust 2016-c\u0131 il tarixli s\u0259r\u0259ncam\u0131 bu il vergi sah\u0259sind\u0259 apar\u0131lacaq \u0259sasl\u0131 islahatlara yol açacaq. “Report” x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 Vergil\u0259r Nazirliyinin yayd\u0131\u011f\u0131 m\u0259lumatda qeyd edilib.<\/span><\/p>\n

M\u0259lumatda deyilir ki, h\u0259yata keçirilm\u0259si n\u0259z\u0259rd\u0259 tutulan t\u0259dbirl\u0259r s\u0131ras\u0131nda \u0259lav\u0259 d\u0259y\u0259r vergisi il\u0259 ba\u011fl\u0131 m\u0259qamlar xüsusi diqq\u0259t ç\u0259kir: “M\u0259s\u0259l\u0259n, s\u0259r\u0259ncamda qeyd olunur ki, kiçik v\u0259 orta sahibkarl\u0131\u011f\u0131 stimulla\u015fd\u0131rmaq, p\u0259rak\u0259nd\u0259 ticar\u0259td\u0259 r\u0259qab\u0259t mühitini t\u0259min etm\u0259k v\u0259 vergi yükünü optimalla\u015fd\u0131rmaq m\u0259qs\u0259dil\u0259, p\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olanlardan \u018fDV ticar\u0259t \u0259lav\u0259sind\u0259n tutulacaq”.
\nQeyd ed\u0259k ki, k\u0259nd t\u0259s\u0259rrüfat\u0131 m\u0259hsullar\u0131n\u0131n istehsalç\u0131lar\u0131 1999-cu ild\u0259n torpaq vergisi istisna olmaqla, Vergi M\u0259c\u0259ll\u0259si il\u0259 mü\u0259yy\u0259n edilmi\u015f dig\u0259r vergil\u0259rin öd\u0259nilm\u0259sind\u0259n azad edilib. Haz\u0131rda p\u0259rak\u0259nd\u0259 sat\u0131\u015f\u0131 zaman\u0131 h\u0259min m\u0259hsullar\u0131n d\u0259y\u0259ri ümumi qaydada \u018fDV-y\u0259 c\u0259lb edilir. Bununla yana\u015f\u0131, \u018fDV öd\u0259yicisi olmayan \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallar da ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259ri t\u0259r\u0259find\u0259n 18% d\u0259r\u0259c\u0259si il\u0259 \u018fDV t\u0259tbiq edilm\u0259kl\u0259 sat\u0131l\u0131r: “Bunun n\u0259tic\u0259sind\u0259 k\u0259nd t\u0259s\u0259rrüfat\u0131 m\u0259hsullar\u0131n\u0131n qiym\u0259tl\u0259rind\u0259 süni art\u0131m\u0131n olmas\u0131 onlar\u0131n ticar\u0259t dövriyy\u0259sin\u0259 m\u0259nfi t\u0259sir göst\u0259rir”.
\nQüvv\u0259d\u0259 olan qanunvericiliy\u0259 uy\u011fun olaraq, \u018fDV tutulan \u0259m\u0259liyyat\u0131n d\u0259y\u0259ri vergi öd\u0259yicisinin mü\u015ft\u0259rid\u0259n v\u0259 ya h\u0259r hans\u0131 dig\u0259r \u015f\u0259xsd\u0259n ald\u0131\u011f\u0131, yaxud alma\u011fa hüququ oldu\u011fu haqq\u0131n \u018fDV n\u0259z\u0259r\u0259 al\u0131nmadan m\u0259bl\u0259\u011fi \u0259sas\u0131nda mü\u0259yy\u0259n edilir. Qurum b\u0259yan edir ki, Vergi M\u0259c\u0259ll\u0259sind\u0259 \u018fDV tutulan \u0259m\u0259liyyat\u0131n d\u0259y\u0259rinin mü\u0259yy\u0259n edilm\u0259sinin ba\u015fqa qaydas\u0131 n\u0259z\u0259rd\u0259 tutulmad\u0131\u011f\u0131ndan ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259ri ümumi dövriyy\u0259d\u0259n \u018fDV hesablamal\u0131 olurlar ki, bu da p\u0259rak\u0259nd\u0259 sat\u0131\u015f qiym\u0259tind\u0259 bahala\u015fmaya s\u0259b\u0259b olur: “Yeni islahatlar is\u0259 bu sah\u0259ni \u0259halinin v\u0259 sahibkar\u0131n xeyrin\u0259 t\u0259nziml\u0259y\u0259c\u0259k”.
\nVergil\u0259r Nazirliyind\u0259n bildirilib ki, \u018fDV son istehlakç\u0131dan al\u0131nan istehlak vergisidir v\u0259 bu verginin ticar\u0259t \u0259lav\u0259sind\u0259n hesablanmas\u0131 qiym\u0259tl\u0259rin a\u015fa\u011f\u0131 dü\u015fm\u0259sil\u0259 n\u0259tic\u0259l\u0259nm\u0259lidir. Bu da sahibkar\u0131n dövriyy\u0259sinin, son n\u0259tic\u0259d\u0259 is\u0259 m\u0259nf\u0259\u0259tinin artmas\u0131na müsb\u0259t t\u0259sir göst\u0259r\u0259c\u0259k. Ona gör\u0259 d\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r \u018fDV-d\u0259n azad olunan mallar v\u0259 \u018fDV öd\u0259nilm\u0259kl\u0259 al\u0131nm\u0131\u015f mallar\u0131n h\u0259r birinin uçotunu ayr\u0131-ayr\u0131l\u0131qda aparmald\u0131r. \u018fg\u0259r uçotu apar\u0131lmazsa, \u018fDV ümumi dövriyy\u0259y\u0259 t\u0259tbiq olunacaq. Buna gör\u0259 \u018fDV-nin ticar\u0259t \u0259lav\u0259sind\u0259n hasablanmas\u0131 sosial xarakterlidir: “Bu istiqam\u0259td\u0259 s\u0259r\u0259ncamdan ir\u0259li g\u0259l\u0259n m\u0259s\u0259l\u0259l\u0259r p\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi öd\u0259yicil\u0259rinin dair\u0259sinin d\u0259qiq mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259sini z\u0259ruri edir. Haz\u0131rda topdansat\u0131\u015f f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n mallar\u0131n sat\u0131\u015f\u0131 zaman\u0131 \u0259ks\u0259r hallarda ciddi hesabat blanklar\u0131ndan istifad\u0259 edilmir. Bununla yana\u015f\u0131, h\u0259min obyektl\u0259rd\u0259n mallar\u0131n p\u0259rak\u0259nd\u0259 qaydada da sat\u0131\u015f\u0131 h\u0259yata keçirilir v\u0259 bu onlar\u0131n vergitutma obyektinin mü\u0259yy\u0259n edilm\u0259sind\u0259 ç\u0259tinlikl\u0259r yarad\u0131r. H\u0259min s\u0259b\u0259bd\u0259n topdan v\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan vergi öd\u0259yicil\u0259rini f\u0259rql\u0259ndir\u0259n meyarlar\u0131n mü\u0259yy\u0259n edilm\u0259sin\u0259 z\u0259rur\u0259t yaran\u0131r”.
\nEkspertl\u0259rin fikrinc\u0259, bu add\u0131m, topdan v\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259tl\u0259 m\u0259\u015f\u011ful olan vergi öd\u0259yicil\u0259ri üçün daha konkret meyar v\u0259 ya s\u0259rh\u0259dl\u0259rin mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259si v\u0259 f\u0259rqli vergi yükl\u0259rinin mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259sin\u0259 s\u0259b\u0259b olacaq. Ticar\u0259t növl\u0259ri üzr\u0259 f\u0259rqli vergi güz\u0259\u015ftl\u0259ri t\u0259tbiq edil\u0259 bil\u0259r ki, bu da öz növb\u0259sind\u0259 sa\u011flam r\u0259qab\u0259t mühitin\u0259 yol açacaq.
\n\u018fDV il\u0259 ba\u011fl\u0131 dig\u0259r m\u0259qam ondan ibar\u0259tdir ki, islahatlar\u0131n davam\u0131 olaraq, ölk\u0259d\u0259 apar\u0131lan sosial siyas\u0259t bir s\u0131ra istehlak mallar\u0131n\u0131n qiym\u0259tl\u0259rinin h\u0259min mallara 18% d\u0259r\u0259c\u0259si il\u0259 t\u0259tbiq edil\u0259n \u018fDV-nin differensialla\u015fd\u0131r\u0131lmas\u0131 yolu il\u0259 t\u0259nziml\u0259nm\u0259sini n\u0259z\u0259rd\u0259 tutur. Beyn\u0259lxalq t\u0259crüb\u0259d\u0259 bir s\u0131ra mallara, o cüml\u0259d\u0259n u\u015faq qidalar\u0131na, m\u0259kt\u0259bli l\u0259vazimatlar\u0131na, d\u0259rman vasit\u0259l\u0259rin\u0259, \u0259lill\u0259r üçün tibbi m\u0259hsullara v\u0259 avadanl\u0131qlara, kitablara v\u0259 bir s\u0131ra xidm\u0259t növl\u0259rin\u0259 \u018fDV-nin diffrensialla\u015fd\u0131r\u0131lm\u0131\u015f d\u0259r\u0259c\u0259si t\u0259tbiq edilir. Bu m\u0259qs\u0259dl\u0259, beyn\u0259lxalq t\u0259crüb\u0259 öyr\u0259nil\u0259r\u0259k Vergi M\u0259c\u0259ll\u0259sin\u0259 müvafiq d\u0259yi\u015fiklikl\u0259r olunacaq.
\nEkspertl\u0259rin q\u0259na\u0259tin\u0259 gör\u0259, \u018fDV-nin differensialla\u015fd\u0131r\u0131lmas\u0131 stimulla\u015fd\u0131r\u0131c\u0131 xarakter da\u015f\u0131y\u0131r. Differensial \u018fDV il\u0259 kiçik sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131na imkan yaran\u0131r, mü\u0259ssis\u0259 daha çox böyüm\u0259y\u0259 meylli olur. Eyni zamanda, bu add\u0131m sahibkarl\u0131q subyektl\u0259rinin say\u0131n\u0131n artm\u0131na g\u0259tirib ç\u0131xar\u0131r. Sahibkarl\u0131q subyektl\u0259rinin say\u0131 artd\u0131qca da vergi öd\u0259yicil\u0259rinin say\u0131 artm\u0131\u015f olur.
\nÜmumiyy\u0259tl\u0259, differensialla\u015fma iqtisadiyyat\u0131n optimalla\u015fmas\u0131na, prioritet sektorlar\u0131n inki\u015faf\u0131na v\u0259 bu da, n\u0259tic\u0259d\u0259, sahibarklara v\u0259 istehlakç\u0131lara faydal\u0131 olacaq.<\/p>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycan Prezidentinin “2016-c\u0131 ild\u0259 vergi sah\u0259sind\u0259 apar\u0131lacaq islahatlar\u0131n istiqam\u0259tl\u0259ri”nin t\u0259sdiqi v\u0259 vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si haqq\u0131nda” 4 avqust 2016-c\u0131 il tarixli s\u0259r\u0259ncam\u0131 bu il vergi sah\u0259sind\u0259 apar\u0131lacaq \u0259sasl\u0131 islahatlara yol açacaq.…<\/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-36365","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\/36365","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=36365"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/36365\/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=36365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=36365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=36365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}