{"id":44230,"date":"2017-02-28T17:03:37","date_gmt":"2017-02-28T13:03:37","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=44230","title":{"rendered":"Vergil\u0259r naziri: “B\u0259yannam\u0259 v\u0259 hesabat formalar\u0131 sad\u0259l\u0259\u015fdiril\u0259c\u0259k”- ki\u00e7ik v\u0259 orta sahibkarlar \u00fc\u00e7\u00fcn<\/b><\/font>"},"content":{"rendered":"

Vergil\u0259r naziri Fazil M\u0259mm\u0259dov vergi sistemind\u0259 beyn\u0259lxalq t\u0259crüb\u0259y\u0259 \u0259saslanan yeni yana\u015fmalardan gözl\u0259ntil\u0259rini aç\u0131qlay\u0131b. Ucnoqta.az Apa-ya istinad\u0259n x\u0259b\u0259r verir ki, F.M\u0259mm\u0259dovun Avropadaxili Vergi Administrasiyalar\u0131 T\u0259\u015fkilat\u0131n\u0131n (IOTA) sayt\u0131nda yerl\u0259\u015fdirilmi\u015f m\u0259qal\u0259sind\u0259 deyilir ki, vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n yeni strukturu, ilk növb\u0259d\u0259, iri vergi öd\u0259yicil\u0259ri üzr\u0259 i\u015fl\u0259rin daha keyfiyy\u0259tli t\u0259\u015fkilin\u0259, orta sahibkarlarla münasib\u0259tl\u0259rin \u0259sas\u0259n partnyorluq müst\u0259visind\u0259 qurulmas\u0131na, kiçik sahibkarlara münasib\u0259td\u0259 is\u0259 daha sad\u0259 v\u0259 s\u0259m\u0259r\u0259li vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n formala\u015fd\u0131r\u0131lmas\u0131na xidm\u0259t edir.<\/span>
\n"F\u0259rqli dövriyy\u0259y\u0259 malik v\u0259 f\u0259rqli sah\u0259l\u0259rd\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n vergi öd\u0259yicil\u0259rin\u0259 f\u0259rdi yana\u015fma prinsipinin t\u0259tbiqi bel\u0259 öd\u0259yicil\u0259r\u0259 daha s\u0259m\u0259r\u0259li xidm\u0259tl\u0259rin göst\u0259rilm\u0259sin\u0259, onlarda vergi n\u0259zar\u0259ti t\u0259dbirl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131na, h\u0259min öd\u0259yicil\u0259r\u0259 münasib\u0259td\u0259 vergil\u0259rl\u0259 ba\u011fl\u0131 bütün t\u0259dbirl\u0259rin vahid vergi orqan\u0131ndan, faktiki olaraq "bir p\u0259nc\u0259r\u0259" prinsipi üzr\u0259 h\u0259yata keçirilm\u0259sin\u0259 imkan verir. Vergil\u0259r Nazirliyi iri v\u0259 xüsusi rejimli mü\u0259ssis\u0259l\u0259rl\u0259 i\u015f prinsipind\u0259 geni\u015f analitik t\u0259hlil\u0259 v\u0259 riskl\u0259rin qiym\u0259tl\u0259ndirilm\u0259si sistemin\u0259 \u0259saslanan siyas\u0259t yürüd\u0259c\u0259k. Bu sah\u0259d\u0259 daha çox mövcud riskl\u0259rin qiym\u0259tl\u0259ndirilm\u0259si, elektron auditin t\u0259tbiqi siyas\u0259tin\u0259 üstünlük veril\u0259c\u0259k. Bel\u0259 öd\u0259yicil\u0259rd\u0259 vergid\u0259n yay\u0131nma riskl\u0259ri f\u0259rdi v\u0259 t\u0259f\u0259rrüatl\u0131 \u015f\u0259kild\u0259 apar\u0131lacaq, elmi \u0259sasl\u0131 iqtisadi t\u0259hlill\u0259r \u0259sas\u0131nda proqnozlar mü\u0259yy\u0259n edil\u0259c\u0259k, vergi n\u0259zar\u0259ti t\u0259dbirl\u0259ri, o cüml\u0259d\u0259n s\u0259yyar vergi yoxlamalar\u0131 daha müf\u0259ss\u0259l v\u0259 \u0259hat\u0259li keçiril\u0259c\u0259k. Orta g\u0259lirl\u0259r\u0259 malik lokal mü\u0259ssis\u0259l\u0259rl\u0259 v\u0259 intizaml\u0131 vergi öd\u0259yicil\u0259ri il\u0259 i\u015f prinsipi is\u0259 \u015f\u0259ffaf partnyorluq münasib\u0259tl\u0259ri \u0259sas\u0131nda qurulacaq. Bel\u0259 öd\u0259yicil\u0259r\u0259 münasib\u0259td\u0259 vergid\u0259n yay\u0131nma hallar\u0131 f\u0259aliyy\u0259t sah\u0259sinin xüsusiyy\u0259tl\u0259ri n\u0259z\u0259r\u0259 al\u0131nmaqla mü\u0259yy\u0259n edil\u0259c\u0259k, vergi n\u0259zar\u0259ti üzr\u0259 optimal t\u0259dbirl\u0259r seçil\u0259c\u0259k", – dey\u0259 nazir qeyd edib.<\/span>
\nNazir qeyd edib ki, kiçik sahibkarlara münasib\u0259td\u0259 tamamil\u0259 yeni yana\u015fmalar t\u0259tbiq olunacaq: "Kiçik v\u0259 orta sahibkarl\u0131q s\u0259viyy\u0259sind\u0259 istehlak mallar\u0131n\u0131n istehsal\u0131na dair Strateji Yol X\u0259rit\u0259si"nd\u0259 mü\u0259yy\u0259n edildiyi kimi, Az\u0259rbaycanda biznes mühitinin yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 apar\u0131lan vergi islahatlar\u0131nda \u0259sas diqq\u0259t kiçik v\u0259 orta sahibkarl\u0131q subyektl\u0259rin\u0259 (KOS) yön\u0259ldil\u0259c\u0259k. Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n vergi d\u0259r\u0259c\u0259l\u0259rinin optimal s\u0259viyy\u0259sinin mü\u0259yy\u0259nl\u0259\u015fdirilm\u0259si v\u0259 KOS-un dinamik inki\u015faf\u0131 m\u0259qs\u0259dil\u0259 biznes assosiasiyalar\u0131, ictimai t\u0259\u015fkilatlar c\u0259lb edilm\u0259kl\u0259 m\u0259sl\u0259h\u0259tl\u0259\u015fm\u0259l\u0259r apar\u0131lacaq, vergi siyas\u0259tind\u0259 \u0259sas diqq\u0259t \u0259m\u0259k haqlar\u0131na, habel\u0259 KOS subyektl\u0259rinin öz dövriyy\u0259l\u0259rini leqalla\u015fd\u0131rma\u011fa t\u0259\u015fviq edilm\u0259sin\u0259 yön\u0259ldil\u0259c\u0259k. Kiçik sahibkarlara münasib\u0259td\u0259 \u0259ks-\u0259laq\u0259 prinsipi t\u0259tbiq olunacaq. M\u0259qs\u0259d daha çox m\u0259lumatlar\u0131n ötürülm\u0259si, uçotun d\u0259qiql\u0259\u015fdirilm\u0259si, xidm\u0259t çe\u015fidl\u0259rinin art\u0131r\u0131lmas\u0131, bu kateqoriya sahibkarl\u0131q subyektl\u0259rinin vergi v\u0259 inzibati yükünün azald\u0131lmas\u0131 il\u0259 könüllü \u0259m\u0259letm\u0259 s\u0259viyy\u0259sini yüks\u0259ltm\u0259kdir".<\/span>
\nVergil\u0259r Nazirliyi hesabatl\u0131l\u0131\u011f\u0131n v\u0259 b\u0259yannam\u0259l\u0259rin t\u0259qdim olunmas\u0131 sistemind\u0259 d\u0259 d\u0259yi\u015fiklikl\u0259r ed\u0259c\u0259k: "Kiçik v\u0259 orta sahibkarl\u0131q subyektl\u0259ri üçün b\u0259yannam\u0259 v\u0259 hesabat formalar\u0131 sad\u0259l\u0259\u015fdiril\u0259c\u0259k. Müasir dövrd\u0259 vergi orqanlar\u0131 qar\u015f\u0131s\u0131nda duran ba\u015fl\u0131ca v\u0259zif\u0259l\u0259rd\u0259n biri a\u015fa\u011f\u0131 risk qrupuna daxil olan vergi öd\u0259yicil\u0259rin\u0259 h\u0259rt\u0259r\u0259fli d\u0259st\u0259yin verilm\u0259si, partnyorluq sazi\u015fl\u0259ri \u0259sas\u0131nda vergi riskl\u0259rinin minimalla\u015fd\u0131r\u0131lmas\u0131d\u0131r. \u0130ri v\u0259 xüsusi rejimli mü\u0259ssis\u0259l\u0259r üçün is\u0259 hesabatl\u0131l\u0131qda analitik t\u0259hlill\u0259rin apar\u0131lmas\u0131na imkan ver\u0259c\u0259k t\u0259kmill\u0259\u015fdirm\u0259l\u0259r apar\u0131lacaq. Bu yana\u015fma \u0259razi vergi orqanlar\u0131nda da t\u0259tbiq edilib. Yerli vergi orqanlar\u0131n\u0131n strukturunda kiçik sahibkarlarla i\u015fl\u0259y\u0259c\u0259k ayr\u0131ca idar\u0259l\u0259r v\u0259 vergi öd\u0259yicil\u0259rin\u0259 xidm\u0259t v\u0259 \u015f\u0259ffaf vergi partnyorlu\u011fu \u015föb\u0259l\u0259ri yarad\u0131l\u0131b. Sahibkarlar\u0131 narahat ed\u0259n \u0259sas m\u0259s\u0259l\u0259l\u0259r – vergi yoxlamalar\u0131, xüsusil\u0259 kameral yoxlamalar, operativ n\u0259zar\u0259t t\u0259dbirl\u0259ri sah\u0259l\u0259rind\u0259 mü\u015fahid\u0259 olunan probleml\u0259r, o cüml\u0259d\u0259n vergi \u0259m\u0259kda\u015flar\u0131 t\u0259r\u0259find\u0259n edil\u0259n arams\u0131z z\u0259ngl\u0259r, bank hesablar\u0131na tez-tez s\u0259r\u0259ncamlar\u0131n qoyulmas\u0131 v\u0259 s. kimi m\u0259s\u0259l\u0259l\u0259r aradan qald\u0131r\u0131l\u0131b. Mühüm m\u0259s\u0259l\u0259l\u0259rd\u0259n biri d\u0259 budur ki, yeni inzibati yana\u015fmada vergi orqanlar\u0131n\u0131n t\u0259hlil apar\u0131lmadan, onun z\u0259ruri \u0259sasland\u0131r\u0131lmas\u0131 olmadan yoxlama keçirm\u0259sinin mümkünsüzlüyü öz \u0259ksini tap\u0131b. Vergi öhd\u0259likl\u0259ri v\u0259 vergi potensial\u0131 risk modullar\u0131 üz\u0259rind\u0259n d\u0259y\u0259rl\u0259ndiril\u0259c\u0259k. Art\u0131q Vergil\u0259r Nazirliyind\u0259 riskl\u0259rin avtomatik emal edilm\u0259sin\u0259, t\u0259hlilin\u0259 v\u0259 vergi öd\u0259yicil\u0259rinin risk meyarlar\u0131 üzr\u0259 qrupla\u015fd\u0131r\u0131lmas\u0131na imkan ver\u0259n riskl\u0259rin qiym\u0259tl\u0259ndirilm\u0259si sistemi yarad\u0131l\u0131b. Yerli strukturlar, ümumiyy\u0259tl\u0259, öz q\u0259rarlar\u0131 \u0259sas\u0131nda vergi n\u0259zar\u0259ti t\u0259dbirl\u0259ri keçirm\u0259y\u0259c\u0259k. A\u015fa\u011f\u0131 risk qruplar\u0131 üçün vergi öd\u0259yicil\u0259rinin hesablar\u0131na s\u0259r\u0259ncam qoyulmas\u0131, ölk\u0259d\u0259n ç\u0131x\u0131\u015flar\u0131na m\u0259hdudiyy\u0259tl\u0259rin mü\u0259yy\u0259n edilm\u0259si m\u0259hdudla\u015fd\u0131r\u0131lacaq, KOS subyektl\u0259rind\u0259 yoxlamalar t\u0259kmill\u0259\u015fdiril\u0259c\u0259k. \u0130lk növb\u0259d\u0259, KOS subyektl\u0259rind\u0259 yoxlamalar\u0131n risk d\u0259r\u0259c\u0259si \u0259sas\u0131nda apar\u0131lmas\u0131 prinsipl\u0259rinin t\u0259tbiqi geni\u015fl\u0259ndiril\u0259c\u0259k, yoxlamalar\u0131n say\u0131 optimalla\u015fd\u0131r\u0131lacaq. KOS subyektl\u0259rind\u0259 s\u0259yyar yoxlamalar\u0131n say\u0131 m\u0259hdudla\u015fd\u0131r\u0131lacaq v\u0259 elektron yoxlama metodu t\u0259tbiq edil\u0259c\u0259k. Operativ vergi n\u0259zar\u0259ti prosesi t\u0259kmill\u0259\u015fdiril\u0259r\u0259k yeni qaydalara uy\u011fun, daha sivil formada apar\u0131lacaq. \u0130KT sah\u0259sind\u0259 yeni innovativ texnologiyalar\u0131n t\u0259tbiqi say\u0259sind\u0259 \u018fDV-nin qaytar\u0131lmas\u0131 prosesi sür\u0259tl\u0259ndiril\u0259c\u0259k. 2011-ci ild\u0259n t\u0259sdiql\u0259nmi\u015f Avropa standartlar\u0131 \u0259sas\u0131nda f\u0259aliyy\u0259t göst\u0259r\u0259n ("Austrian Standards plus" t\u0259r\u0259find\u0259n müvafiq sertifikat verilib) v\u0259 cavabland\u0131rd\u0131\u011f\u0131 sor\u011fular\u0131 hüquqi qüvv\u0259y\u0259 malik olan Vergil\u0259r Nazirliyinin Ça\u011fr\u0131 M\u0259rk\u0259zinin f\u0259aliyy\u0259ti daha da t\u0259kmill\u0259\u015fdiril\u0259c\u0259k".<\/span>
\nNazir \u0259lav\u0259 edib ki, bütün bu d\u0259yi\u015fiklikl\u0259r iqtisadiyyat\u0131n cari strukturla\u015fd\u0131r\u0131lmas\u0131na uy\u011fun olaraq yax\u0131n g\u0259l\u0259c\u0259k üçün \u0259sas fiskal yükün iri öd\u0259yicil\u0259r üz\u0259rind\u0259 c\u0259ml\u0259nm\u0259sin\u0259, kiçik v\u0259 orta sahibkarl\u0131\u011f\u0131n vergi v\u0259 inzibati yükünün azald\u0131lmas\u0131 yolu il\u0259 onlar\u0131n f\u0259aliyy\u0259tinin daha da geni\u015fl\u0259nm\u0259si h\u0259d\u0259fl\u0259rin\u0259 xidm\u0259t edir. "Vergi islahatlar\u0131n\u0131n davaml\u0131l\u0131\u011f\u0131 KOS subyektl\u0259rinin r\u0259qab\u0259t qabiliyy\u0259tini daha da art\u0131racaq, xüsusil\u0259 yeni yaranan mü\u0259ssis\u0259l\u0259rin dayan\u0131ql\u0131l\u0131\u011f\u0131na müsb\u0259t t\u0259sir göst\u0259r\u0259c\u0259k, ölk\u0259d\u0259 xarici \u015firk\u0259tl\u0259rin nümay\u0259nd\u0259likl\u0259rinin aç\u0131lmas\u0131n\u0131 t\u0259\u015fviq ed\u0259c\u0259k v\u0259 iqtisadiyyat\u0131n qeyri-neft sektoruna investisiyalar c\u0259lb edilm\u0259si üçün daha \u0259lveri\u015fli \u015f\u0259rait yaradacaq", – dey\u0259 o bildirib.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Vergil\u0259r naziri Fazil M\u0259mm\u0259dov vergi sistemind\u0259 beyn\u0259lxalq t\u0259crüb\u0259y\u0259 \u0259saslanan yeni yana\u015fmalardan gözl\u0259ntil\u0259rini aç\u0131qlay\u0131b. Ucnoqta.az Apa-ya istinad\u0259n x\u0259b\u0259r verir ki, F.M\u0259mm\u0259dovun Avropadaxili Vergi Administrasiyalar\u0131 T\u0259\u015fkilat\u0131n\u0131n (IOTA) sayt\u0131nda yerl\u0259\u015fdirilmi\u015f m\u0259qal\u0259sind\u0259 deyilir ki, vergi…<\/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":[88],"tags":[],"class_list":["post-44230","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomika"],"_links":{"self":[{"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/44230","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=44230"}],"version-history":[{"count":0,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=\/wp\/v2\/posts\/44230\/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=44230"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=44230"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ucnoqta.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=44230"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}