Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan d\u0259yi\u015fiklikl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f verginin \u0259hat\u0259 dair\u0259sini \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 m\u0259hdudla\u015fd\u0131rma\u011f\u0131 h\u0259d\u0259fl\u0259yib. Bu bar\u0259d\u0259 iqtisad\u00e7\u0131 ekspert R\u00f6v\u015f\u0259n A\u011fayev bildirib.
\nOnun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, m\u0259c\u0259ll\u0259y\u0259 edil\u0259n t\u0259klif\u0259 g\u00f6r\u0259, ticar\u0259t sektorunda \u00e7al\u0131\u015fanlar d\u00f6vriyy\u0259sind\u0259n as\u0131l\u0131 olmayaraq sad\u0259l\u0259\u015fdirilmi\u015f vergid\u0259n k\u0259narda qal\u0131r. Bel\u0259 ki, illik d\u00f6vriyy\u0259si 200 000 manat\u0131 \u00f6tm\u0259y\u0259n p\u0259rak\u0259nd\u0259 ticar\u0259t\u00e7il\u0259rin mikrosahibkar statusu il\u0259 75%-lik g\u00fcz\u0259\u015ft edilm\u0259kl\u0259 20%-lik g\u0259lir vergisi rejimind\u0259 \u00e7al\u0131\u015fmas\u0131 t\u0259klif olunur. 200 min manatdan yuxar\u0131 p\u0259rak\u0259nd\u0259 ticar\u0259t\u00e7il\u0259r \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyat rejimind\u0259 \u00e7al\u0131\u015facaqlar.<\/p>\n
Topdansat\u0131\u015f ticar\u0259t\u00e7il\u0259r\u0259 \u00fcmumiyy\u0259tl\u0259 d\u00f6vriyy\u0259d\u0259n as\u0131l\u0131 olmayaraq sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yici olmaq h\u00fcququ verilmir.
\n\u0130\u015f\u00e7i say\u0131 5 n\u0259f\u0259rd\u0259n \u00e7ox olan istehsal m\u00fc\u0259ssis\u0259l\u0259rinin sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yici ola bilm\u0259m\u0259si m\u0259qs\u0259d\u0259uy\u011fun say\u0131l\u0131r. Bu m\u00fc\u0259ssil\u0259r d\u0259 d\u00f6vriyy\u0259 h\u0259cmin\u0259 g\u00f6r\u0259 mikro m\u00fc\u0259ssis\u0259 statusuna malik olduqda, 75%-lik g\u00fcz\u0259\u015ft edilm\u0259kl\u0259 20%-lik g\u0259lir vergisi rejimind\u0259 \u00e7al\u0131\u015facaqlar. 200 min manatdan yuxar\u0131 p\u0259rak\u0259nd\u0259 ticar\u0259t\u00e7il\u0259r \u018fDV m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyat rejimind\u0259 \u00e7al\u0131\u015facaqlar.<\/p>\n
N\u0259hay\u0259t, \u0259hali istisna olmaqla iqtisadiyyat\u0131n yerd\u0259 qalan b\u00fct\u00fcn institusional vahidl\u0259ri \u00fc\u00e7\u00fcn (h\u00fcquqi \u015f\u0259xsl\u0259r v\u0259 f\u0259rdi sahibkarlar, d\u00f6vl\u0259t m\u00fc\u0259ssisl\u0259ri) xidm\u0259t g\u00f6st\u0259r\u0259n, i\u015f g\u00f6r\u0259n sahibkarlar da sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yici ola bilm\u0259y\u0259c\u0259k. Onlar da mikrom\u00fc\u0259ssis\u0259 statusu qazand\u0131qda, yuxar\u0131da g\u00f6st\u0259ril\u0259n qaydada g\u00fcz\u0259\u015ftli g\u0259lir vergisi \u015f\u0259raitind\u0259 \u00e7al\u0131\u015fa bil\u0259c\u0259kl\u0259r.<\/p>\n
Eyni zamanda, lisenziya t\u0259l\u0259b olunan f\u0259aliyy\u0259tl\u0259r, x\u0259z-d\u0259ri m\u0259mulatlar\u0131n\u0131n sat\u0131\u015f\u0131, q\u0131z\u0131l v\u0259 q\u0131z\u0131l m\u0259mulatlar\u0131n\u0131n sat\u0131\u015f\u0131 sad\u0259l\u0259\u015fdirilmi\u015f vergid\u0259n k\u0259anrda qalacaq.
\n\u0130ndiki variantda, m\u0259s\u0259l\u0259n, ticar\u0259t \u00fc\u00e7\u00fcn bu varinat \u00e7ox s\u0259rf\u0259li g\u00f6r\u00fcn\u00fcr.
\nM\u0259s\u0259l\u0259n, 200 000 min manatl\u0131q illik d\u00f6vriyy\u0259sinin 150 000 manat\u0131 m\u0259hsulun maya d\u0259y\u0259ri olan ma\u011faza \u00fc\u00e7\u00fcn 5% g\u0259lir vergisi \u00f6d\u0259m\u0259k daha s\u0259rf\u0259lidir, n\u0259inki 200 000 manat \u00fc\u00e7\u00fcn 4% sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259m\u0259k.<\/p>\n
\u00abLakin indiki halda x\u0131rda sahibkarlar \u00fc\u00e7\u00fcn \u00e7ox d\u0259qiq v\u0259 pe\u015f\u0259kar m\u00fchasibat\u0131n k\u00f6m\u0259yi il\u0259 x\u0259rcl\u0259rin v\u0259 anbar\u0131n u\u00e7otunu t\u0259\u015fkil etm\u0259k, bir s\u00f6zl\u0259 yax\u015f\u0131 s\u0259n\u0259dl\u0259\u015fm\u0259 laz\u0131m g\u0259l\u0259c\u0259k. Bir d\u0259 \u0259vv\u0259lki d\u00f6vrl\u0259rd\u0259 oldu\u011fu kimi yen\u0259 d\u0259 vergid\u0259n yay\u0131nmaq \u00fc\u00e7\u00fcn x\u0259rcl\u0259ri \u015fi\u015firtm\u0259k \u00fc\u00e7\u00fcn min c\u00fcr sxeml\u0259r qurulacaq. N\u0259tic\u0259d\u0259 vergi sisteminin daima v\u0259 intensiv yoxlamalar\u0131 \u00fc\u00e7\u00fcn t\u0259l\u0259bat artacaq.
\nSad\u0259l\u0259\u015fdirilmi\u015f vergid\u0259 is\u0259 x\u0259rcl\u0259r \u0259h\u0259miyy\u0259tini itirdiyi \u00fc\u00e7\u00fcn bel\u0259 sxeml\u0259r\u0259 ehtiyac yox idi. Vergi inzibat\u00e7\u0131l\u0131\u011f\u0131 \u00fc\u00e7\u00fcn d\u00f6vriyy\u0259ni izl\u0259m\u0259k daha asand\u0131r, n\u0259inki x\u0259rcl\u0259ri…<\/p>\n
H\u0259r halda t\u0259klif olunan d\u0259yi\u015fiklik\u0131\u0259rin n\u0259 d\u0259r\u0259c\u0259d\u0259 effektiv oldu\u011funu g\u0259l\u0259n il bu zamanlar rahatl\u0131qla m\u00fczakir\u0259 etm\u0259k olacaq…\u00bb-dey\u0259 iqtisad\u00e7\u0131 bildirib.<\/p>\n
FED.az<\/p>","protected":false},"excerpt":{"rendered":"
Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan d\u0259yi\u015fiklikl\u0259r sad\u0259l\u0259\u015fdirilmi\u015f verginin \u0259hat\u0259 dair\u0259sini \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 m\u0259hdudla\u015fd\u0131rma\u011f\u0131 h\u0259d\u0259fl\u0259yib. Bu bar\u0259d\u0259 iqtisad\u00e7\u0131 ekspert R\u00f6v\u015f\u0259n A\u011fayev bildirib. Onun s\u00f6zl\u0259rin\u0259…<\/p>\n","protected":false},"author":1,"featured_media":3295,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-3294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi"],"yoast_head":"\n