Az\u0259rbaycan Prezidentinin 4 avqust tarixli "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 s\u0259r\u0259ncam\u0131nda mühüm istiqam\u0259tl\u0259rd\u0259n biri d\u0259 vergi yükünün azald\u0131lmas\u0131 v\u0259 inzibatç\u0131l\u0131\u011f\u0131n yüngüll\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131d\u0131r. Vergil\u0259r Nazirliyind\u0259n “Report”a bildiribl\u0259r ki, bu b\u0259nd vergi d\u0259r\u0259c\u0259l\u0259rinin optimalla\u015fd\u0131r\u0131lmas\u0131 bax\u0131mdan xüsusi \u0259h\u0259miyy\u0259t k\u0259sb edir.
\nNazirliyin aç\u0131qlamas\u0131nda deyilir ki, vergi idar\u0259çiliyi sistemind\u0259 inzibatç\u0131l\u0131\u011f\u0131n müasir standartlar ç\u0259rçiv\u0259sind\u0259 t\u0259\u015fkili h\u0259m vergi orqanlar\u0131n\u0131n f\u0259aliyy\u0259tinin s\u0259m\u0259r\u0259liliyin\u0259, h\u0259m d\u0259 vergi öd\u0259yicil\u0259rinin vergitutma sah\u0259sind\u0259 öhd\u0259likl\u0259rinin keyfiyy\u0259tl\u0259 yerin\u0259 yetirilm\u0259sin\u0259 t\u0259sir göst\u0259r\u0259n \u0259sas amill\u0259rd\u0259ndir: “Az\u0259rbaycan\u0131n vergi siyas\u0259tind\u0259 vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si mühüm yer tutur”.
\n“M\u0259lum oldu\u011fu kimi, Vergi M\u0259c\u0259ll\u0259sinin qüvv\u0259y\u0259 mindiyi 1 yanvar 2001-ci il tarixd\u0259n öt\u0259n dövr \u0259rzind\u0259 hüquqi \u015f\u0259xsl\u0259rin m\u0259nf\u0259\u0259t vergisinin d\u0259r\u0259c\u0259si 27%-d\u0259n 20%-\u0259 endirilib. Bu d\u0259yi\u015fiklik 1 yanvar 2010-cu ild\u0259n t\u0259tbiq edilir. Sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin illik g\u0259lirl\u0259rind\u0259n tutulan g\u0259lir vergisinin d\u0259r\u0259c\u0259si is\u0259 1 yanvar 2010-cu il tarixd\u0259n 20% h\u0259ddind\u0259 mü\u0259yy\u0259n edilm\u0259kl\u0259 hüquqi v\u0259 fiziki \u015f\u0259xsl\u0259rin m\u0259nf\u0259\u0259tin\u0259 (g\u0259lirin\u0259) t\u0259tbiq olunan verginin d\u0259r\u0259c\u0259si eynil\u0259\u015fdirilib. \u018fDV-nin d\u0259r\u0259c\u0259si Vergi M\u0259c\u0259ll\u0259si qüvv\u0259y\u0259 mindiyi tarixd\u0259n 18% d\u0259r\u0259c\u0259 il\u0259 mü\u0259yy\u0259nl\u0259\u015fdirilib”, – dey\u0259 aç\u0131qlamada qeyd edilir.
\nVergil\u0259r Nazirliyind\u0259n bildiribl\u0259r ki, haz\u0131rda Az\u0259rbaycanda vergi yükü göst\u0259ricisi \u0259ks\u0259r dövl\u0259tl\u0259rd\u0259n a\u015fa\u011f\u0131d\u0131r. Lakin apar\u0131lan iqtisadi islahatlar fonunda qeyri-neft sektorunda investisiyalar\u0131n t\u0259\u015fviqi, istehsal f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan sahibkarlar\u0131n maliyy\u0259 v\u0259saitl\u0259rin\u0259 q\u0259na\u0259t etm\u0259kl\u0259 istehsal\u0131n geni\u015fl\u0259ndirilm\u0259si v\u0259 m\u0259\u015f\u011fullu\u011fun t\u0259min edilm\u0259si m\u0259qs\u0259dil\u0259, vergi yükünün yenid\u0259n qiym\u0259tl\u0259ndirilm\u0259sini z\u0259ruri edir.
\nEkspertl\u0259rin fikrinc\u0259, bu proses bir s\u0131ra vergi d\u0259r\u0259c\u0259l\u0259rinin a\u015fa\u011f\u0131 sal\u0131nmas\u0131, b\u0259zi vergi növl\u0259rinin inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si, vergi n\u0259zar\u0259tinin sad\u0259l\u0259\u015fdirilm\u0259si v\u0259 elektron audit sisteminin geni\u015f t\u0259tbiqi formas\u0131nda öz \u0259ksini tapa bil\u0259r.
\nS\u0259r\u0259ncamda diqq\u0259t ç\u0259k\u0259n m\u0259s\u0259l\u0259l\u0259rd\u0259n biri d\u0259 sabit verginin t\u0259tbiqidir. Sabit vergi, fiziki \u015f\u0259xsl\u0259rin \u0259ld\u0259 etdiyi g\u0259lirl\u0259rinin h\u0259cmind\u0259n as\u0131l\u0131 olmayaraq, ayl\u0131q vahid m\u0259bl\u0259\u011fd\u0259 mü\u0259yy\u0259n edil\u0259n vergidir. Sabit verginin t\u0259tbiqi praktikas\u0131 haz\u0131rda qüvv\u0259d\u0259 olan Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259 mövcuddur. Mülkiyy\u0259tind\u0259 v\u0259 ya istifad\u0259sind\u0259 olan avton\u0259qliyyat vasit\u0259l\u0259ri il\u0259 Az\u0259rbaycanda s\u0259rni\u015fin v\u0259 yük da\u015f\u0131malar\u0131n\u0131 h\u0259yata keçir\u0259n \u015f\u0259xsl\u0259r\u0259 münasib\u0259td\u0259 sabit vergi sistemi n\u0259z\u0259rd\u0259 tutulur. H\u0259min \u015f\u0259xsl\u0259r Vergi M\u0259c\u0259ll\u0259sinin 220-ci v\u0259 221-ci madd\u0259l\u0259ri il\u0259 mü\u0259yy\u0259n edilmi\u015f sad\u0259l\u0259\u015fdirilmi\u015f vergini sabit vergi \u015f\u0259klind\u0259 öd\u0259yir v\u0259 bu zaman ist\u0259kl\u0259rin\u0259 uy\u011fun olaraq növb\u0259ti ay, rüb, yar\u0131milllik v\u0259 ya il üçün "F\u0259rql\u0259nm\u0259 ni\u015fan\u0131" al\u0131rlar. Mövcud qanunvericiliy\u0259 gör\u0259, f\u0259rdi xidm\u0259tl\u0259r t\u0259qdim ed\u0259n v\u0259 bu tip kiçik sahibkarl\u0131q f\u0259aliyy\u0259ti göst\u0259r\u0259n \u015f\u0259xsl\u0259r d\u0259 dig\u0259r vergi öd\u0259yicil\u0259ri kimi qanunvericilikl\u0259 mü\u0259yy\u0259n edilmi\u015f vergil\u0259rin öd\u0259yicil\u0259ridir. F\u0259rdi sahibkarl\u0131qla m\u0259\u015f\u011ful olduqlar\u0131na gör\u0259, bu \u015f\u0259xsl\u0259r \u0259ld\u0259 etdikl\u0259ri g\u0259lird\u0259n, seçdikl\u0259ri vergitutma metodundan as\u0131l\u0131 olaraq, sad\u0259l\u0259\u015fdirilmi\u015f v\u0259 ya g\u0259lir vergisini hesablay\u0131b dövl\u0259t büdc\u0259sin\u0259 öd\u0259m\u0259lidirl\u0259r. Bunun üçün onlar ilk növb\u0259d\u0259 Vergi M\u0259c\u0259ll\u0259si il\u0259 mü\u0259yy\u0259n olunmu\u015f qaydada vergi orqanlar\u0131nda uçota al\u0131nmal\u0131d\u0131rlar. F\u0259rdi sahibkarl\u0131qla m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin vergi öhd\u0259likl\u0259rinin sad\u0259l\u0259\u015fdirilm\u0259si v\u0259 patent sisteminin t\u0259tbiqi il\u0259 ba\u011fl\u0131 vergi qanunvericiliyin\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si istiqam\u0259tind\u0259 t\u0259klifl\u0259r son zamanlar geni\u015f müzakir\u0259 mövzusu olub. S\u0259r\u0259ncamda bu m\u0259s\u0259l\u0259 öz h\u0259llini tap\u0131b.
\nVergil\u0259r Nazirliyind\u0259n bildiribl\u0259r ki, yenilikl\u0259rin t\u0259tbiqi f\u0259rdi qaydada sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rd\u0259 vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n yüngüll\u0259\u015fdirilm\u0259si, vergi öd\u0259m\u0259l\u0259rinin b\u0259yannam\u0259 t\u0259qdim edilm\u0259d\u0259n sad\u0259l\u0259\u015fdirilmi\u015f qaydada yerin\u0259 yetirilm\u0259si m\u0259qs\u0259dini da\u015f\u0131y\u0131r. Bu m\u0259qs\u0259dl\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikd\u0259 h\u0259min kateqoriyaya aid olan fiziki \u015f\u0259xsl\u0259rin siyah\u0131s\u0131n\u0131n v\u0259 ayl\u0131q sabit vergi m\u0259bl\u0259\u011fl\u0259rinin mü\u0259yy\u0259n edilm\u0259si n\u0259z\u0259r\u0259 tutulur: “Qeyd ed\u0259k ki, s\u0259r\u0259ncamdan ir\u0259li g\u0259l\u0259n m\u0259s\u0259l\u0259l\u0259rin h\u0259lli vergi öd\u0259yicil\u0259ri il\u0259 vergi orqanlar\u0131 aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 etimad\u0131n v\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n art\u0131r\u0131lmas\u0131na, real vergi potensial\u0131n\u0131n mü\u0259yy\u0259n edilm\u0259si üçün vergi sistemind\u0259 islahatlar\u0131n davam etdirilm\u0259sin\u0259 v\u0259 inzibatç\u0131l\u0131\u011f\u0131n daha da t\u0259kmill\u0259\u015fdirilm\u0259sin\u0259 \u0259h\u0259miyy\u0259tli töhf\u0259 ver\u0259c\u0259k”.<\/p>\n","protected":false},"excerpt":{"rendered":"
Az\u0259rbaycan Prezidentinin 4 avqust tarixli "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 s\u0259r\u0259ncam\u0131nda mühüm istiqam\u0259tl\u0259rd\u0259n biri d\u0259 vergi yükünün azald\u0131lmas\u0131 v\u0259 inzibatç\u0131l\u0131\u011f\u0131n yüngüll\u0259\u015fdirilm\u0259si il\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-36519","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/36519","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=36519"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/36519\/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=36519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=36519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=36519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}