Vergi M\u0259c\u0259ll\u0259sinin 2.8-ci madd\u0259sin\u0259 g\u00f6r\u0259, n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259si \u00e7\u0259r\u00e7iv\u0259sind\u0259 vergi siyas\u0259ti, vergi inzibat\u00e7\u0131l\u0131\u011f\u0131 v\u0259 vergi d\u0259r\u0259c\u0259l\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131 M\u0259c\u0259ll\u0259y\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si z\u0259rur\u0259ti yarand\u0131qda h\u0259min qanun layih\u0259l\u0259ri cari ilin may ay\u0131n\u0131n 15-d\u0259n gec olmayaraq Milli M\u0259clisin\u0259 t\u0259qdim edilm\u0259lidir.<\/p>\n
Amma indi m\u0259lum olur ki, Vergi M\u0259c\u0259ll\u0259si il\u0259 ba\u011fl\u0131 d\u0259yi\u015fiklikl\u0259r Parlament\u0259 may ay\u0131nda yox, noyabr ay\u0131nda daxil olur. M\u0259s\u0259l\u0259nin t\u0259qvim m\u0259s\u0259l\u0259sini d\u0259 bir k\u0259nara qoyuram. M\u0259ntiqi olaraq da vergil\u0259rd\u0259 d\u0259yi\u015fiklik tam ayd\u0131n olduqdan sonra b\u00fcdc\u0259 paket hal\u0131nda m\u00fczakir\u0259y\u0259 \u00e7\u0131xar\u0131lmal\u0131d\u0131r.<\/p>\n
H\u0259l\u0259 ki, vergid\u0259 hans\u0131 d\u0259yi\u015fiklikl\u0259r olaca\u011f\u0131ndan yaln\u0131z h\u00f6kum\u0259t r\u0259smil\u0259ri x\u0259b\u0259rdard\u0131r. N\u0259 biznes t\u0259msil\u00e7il\u0259ri, n\u0259 m\u00fcst\u0259qil ekspert c\u0259miyy\u0259ti bu bar\u0259d\u0259 \u00e7ox m\u0259hdud bilgiy\u0259 malikdir. Bu bilgil\u0259r is\u0259 b\u00fcdc\u0259 z\u0259rfind\u0259 t\u0259qdim olunan t\u0259fsilats\u0131z informasiyalara v\u0259 r\u0259smi \u015f\u0259xsl\u0259rin mediaya p\u0259rak\u0259nd\u0259 a\u00e7\u0131qlamalar\u0131na s\u00f6yk\u0259nir.<\/p>\n
H\u00f6kum\u0259t qeyri-neft sektorunda vergi y\u0131\u011f\u0131mlar\u0131 art\u0131ra bilmir
\nAmma bu m\u0259lumatlardan \u00e7\u0131xan ilkin n\u0259tic\u0259 budur ki, Az\u0259rbaycan h\u00f6kum\u0259ti qeyri-neft sektorundan vergi y\u0131\u011f\u0131mlar\u0131n art\u0131ra bilmir. Y\u00fcks\u0259k \u0259lav\u0259 d\u0259y\u0259r yaratmaqla b\u00f6y\u00fck d\u00f6vriyy\u0259 formala\u015fd\u0131rma\u011fa nail ola bilm\u0259y\u0259n qeyri-neft sektorunun vergi y\u00fck\u00fcn\u00fc k\u0259skin \u015f\u0259kild\u0259 art\u0131rmaq hesab\u0131na vergi daxilolmalar\u0131n\u0131 geni\u015fl\u0259ndirm\u0259k plan\u0131 var. X\u00fcsusil\u0259 d\u0259 bunu ki\u00e7ik v\u0259 orta sahibkarl\u0131q subyektl\u0259rinin hesab\u0131na etm\u0259k ist\u0259yirl\u0259r. O subyektl\u0259r ki, onlar\u0131n \u00dcDM-d\u0259, ixracda, b\u00fcdc\u0259d\u0259 pay\u0131 2-3%-d\u0259n \u00e7ox deyil. \u018fksin\u0259 onlar\u0131 stumulla\u015fd\u0131rmaq, potensiallar\u0131n\u0131 g\u00fccl\u0259ndirm\u0259k, y\u00fcks\u0259k \u0259lav\u0259 d\u0259y\u0259r v\u0259 m\u00fcr\u0259kk\u0259b texnoloji m\u0259hsullar (xidm\u0259tl\u0259r) yaradan istehsal \u015f\u0259b\u0259k\u0259sin\u0259 qo\u015fmaq olmal\u0131d\u0131r \u0259sas h\u0259d\u0259f. Yeri g\u0259lmi\u015fk\u0259n, ki\u00e7ik-orta sahibkarl\u0131qla ba\u011fl\u0131 Yol X\u0259rit\u0259sind\u0259 h\u00f6kum\u0259t h\u0259d\u0259fl\u0259r d\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirib. H\u0259min h\u0259d\u0259fl\u0259r bel\u0259dir: ki\u00e7ik-orta sahibkarlar\u0131n pay\u0131n\u0131n \u00dcDM-d\u0259 5%-\u0259, m\u0259\u015f\u011fulluqda 20%-\u0259, qeyri-neft ixrac\u0131nda pay\u0131n\u0131n 10%-\u0259 \u00e7atd\u0131r\u0131lmas\u0131 v\u0259 s.<\/p>\n
Bu x\u0259rit\u0259d\u0259 bu sahibkarl\u0131q subyektl\u0259ri \u00fc\u00e7\u00fcn vergi y\u00fck\u00fcn\u00fcn optimalla\u015fd\u0131r\u0131lmas\u0131 haqda dan\u0131\u015f\u0131l\u0131r. <\/p>\n
Bel\u0259 g\u00f6r\u00fcn\u00fcr, h\u00f6kum\u0259tin yana\u015fmas\u0131nda optimalla\u015fma ki\u00e7ik v\u0259 orta sahibkarlar \u00fc\u00e7\u00fcn vergi y\u00fck\u00fcn\u00fc art\u0131rmaqlam\u0131 assosiasiya olunur? <\/p>\n
Vergi M\u0259c\u0259ll\u0259sin\u0259 bel\u0259 bir 218.5.10-cu madd\u0259 t\u0259klif edilir:<\/p>\n
\u201cVergi \u00f6d\u0259yicisi kimi vergi orqan\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259r\u0259 (\u0259haliy\u0259) g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259rd\u0259n ba\u015fqa, xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259sini h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r (bu M\u0259c\u0259ll\u0259nin 220.10-cu madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulan fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si istisna olmaqla) sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yici ola bilm\u0259z\u201d.<\/p>\n
Vergi y\u00fck\u00fc Bak\u0131da 5, regionlarda 10 d\u0259f\u0259 artacaq
\nBu madd\u0259nin mahiyy\u0259ti odur ki, f\u0259rdi sahibkarlarla v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 xidm\u0259t m\u00fcqavil\u0259si \u0259sas\u0131nda xidm\u0259t g\u00f6st\u0259r\u0259n b\u00fct\u00fcn f\u0259rdi sahibkarlar \u00f6z g\u0259lirl\u0259rinin 20%-i q\u0259d\u0259r g\u0259lir vergisi \u00f6d\u0259m\u0259li olacaqlar. Halbuki haz\u0131rda Bak\u0131 \u015f\u0259h\u0259rind\u0259 4%, regionlarda 2% sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259nir. Y\u0259ni s\u00f6hb\u0259t vergi y\u00fck\u00fcn\u00fcn Bak\u0131da 5, regionlarda 10 d\u0259f\u0259 art\u0131m\u0131ndan s\u00f6hb\u0259t gedir. Ayd\u0131n m\u0259s\u0259l\u0259dir ki, h\u00f6kum\u0259t bununla b\u0259zi \u015firk\u0259tl\u0259rin vergid\u0259n yay\u0131nmaq \u00fc\u00e7\u00fcn \u00f6z i\u015f\u00e7il\u0259ri il\u0259 \u0259m\u0259k m\u00fcqavil\u0259si il\u0259 yox, xidm\u0259t m\u00fcqavil\u0259si \u0259sas\u0131nda m\u00fcnasib\u0259t qurmas\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131 almaqd\u0131r. Amma bu halda h\u0259r hans\u0131 \u015firk\u0259t\u0259 ba\u011fl\u0131 olmayan, ger\u00e7\u0259kd\u0259n f\u0259rdi sahibkar kimi \u00e7al\u0131\u015fan minl\u0259rl\u0259 f\u0259rdi sahibkar\u0131n g\u00fcnah\u0131 n\u0259dir?<\/p>\n
\u018fvv\u0259ll\u0259r 1 000 manata g\u00f6r\u0259 20 manat vergi \u00f6d\u0259y\u0259n h\u0259min sahibkar\u0131n indi 200 manat vergi \u00f6d\u0259m\u0259si aras\u0131nda f\u0259rqi g\u00f6rm\u0259k, bunun i\u015fg\u00fczar f\u0259all\u0131q \u00fc\u00e7\u00fcn z\u0259rb\u0259sini indid\u0259n g\u00f6rm\u0259k do\u011frudanm\u0131 \u00e7\u0259tindir?<\/p>\n
H\u00f6kum\u0259t \u0259m\u0259k m\u00fcqavil\u0259si il\u0259 \u00e7al\u0131\u015fmal\u0131 olan \u015f\u0259xsl\u0259rin xidm\u0259t m\u00fcqavil\u0259sin\u0259 can atmas\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131 almaq ist\u0259yirs\u0259, bunun daha s\u0259m\u0259r\u0259li yollar\u0131 var. \u018fvv\u0259la, Rusiya t\u0259cr\u00fcb\u0259sind\u0259 oldu\u011fu kimi vergi tutulan d\u00f6vriyy\u0259nin h\u0259cmin\u0259 g\u00f6r\u0259, s\u0259rb\u0259st m\u0259\u015f\u011ful \u0259hali il\u0259 f\u0259rdi sahibkar\u0131 f\u0259rql\u0259ndirm\u0259y\u0259 ehtiyac var. Haz\u0131rda Rusiyada 2-ci oxunu\u015fdan ke\u00e7mi\u015f d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259, ayl\u0131q d\u00f6vriyy\u0259si 200 min rublu (t\u0259xmin\u0259n 5000 manat) \u00f6tm\u0259y\u0259n \u015f\u0259xsl\u0259r s\u0259rb\u0259st m\u0259\u015f\u011ful hesab edilir v\u0259 onlar\u0131n maksimum 6%-l\u0259 vergiy\u0259 c\u0259lbi t\u0259klif edilir.<\/p>\n
Bizim M\u0259c\u0259ll\u0259d\u0259 d\u0259 illik d\u00f6vriyy\u0259si 50 000 manat\u0131 (r\u00fcbl\u00fck 12 500 manat) \u00f6tm\u0259y\u0259n subyektl\u0259ri s\u0259rb\u0259st m\u0259\u015f\u011ful \u0259hali kimi q\u0259bul etm\u0259k m\u00fcmk\u00fcnd\u00fcr. Bu halda onlar\u0131n sad\u0259l\u0259\u015fdirilmi\u015f vergiy\u0259 c\u0259lb edilm\u0259sini saxlamaq, eyni zamanda kommersiya h\u00fcquqi \u015f\u0259xsl\u0259rinin \u0259m\u0259k m\u00fcqavil\u0259sind\u0259n yay\u0131nmas\u0131n\u0131n qar\u015f\u0131s\u0131n\u0131 almaq \u00fc\u00e7\u00fcn M\u0259c\u0259ll\u0259y\u0259 bel\u0259 bir d\u0259yi\u015fiklik edilir: ixtiyari \u015firk\u0259t eyni f\u0259aliyy\u0259t\u0259 (i\u015f\u0259 v\u0259 ya xidm\u0259t\u0259) g\u00f6r\u0259 yaln\u0131z bir f\u0259rdi sahibkarla m\u00fcqavil\u0259 ba\u011flaya bil\u0259r, ba\u011flanm\u0131\u015f xidm\u0259t m\u00fcqavil\u0259sinin m\u00fcdd\u0259ti r\u00fcb \u0259rzind\u0259 1 aydan, il \u0259rzind\u0259 4 aydan art\u0131q ola bilm\u0259z. Bu halda xidm\u0259t m\u00fcqavil\u0259sinin d\u0259y\u0259rin\u0259 d\u0259 m\u0259hdudiyy\u0259t t\u0259tbiqi m\u00fcmk\u00fcnd\u00fcr. M\u0259s\u0259l\u0259n, r\u00fcb \u0259rzind\u0259 eyni f\u0259aliyy\u0259t g\u00f6r\u0259 eyni \u015f\u0259xsl\u0259 ba\u011flanan xidm\u0259t m\u00fcqavil\u0259sinin d\u0259y\u0259ri 12500 manatdan \u00e7ox ola bilm\u0259z. Bu mexanizm i\u015fl\u0259y\u0259rs\u0259, il \u0259rzind\u0259 d\u0259y\u0259ri 50 000 manatdan \u00e7ox olduqda, h\u0259m\u00e7inin eyni f\u0259aliyy\u0259tin icras\u0131 \u00fc\u00e7\u00fcn 4 aydan art\u0131q vaxt t\u0259l\u0259b edildikd\u0259, bu f\u0259aliyy\u0259tin 1 deyil daha \u00e7ox f\u0259rdi sahibkardan t\u0259r\u0259find\u0259n h\u0259yata ke\u00e7irilm\u0259si qa\u00e7\u0131lmaz olduqda, 2 variant qal\u0131r: xidm\u0259ti (i\u015fi) t\u0259klif ed\u0259n \u015firk\u0259t ya bu i\u015fi \u0259m\u0259k m\u00fcqavil\u0259si \u0259sas\u0131nda h\u0259yata ke\u00e7irm\u0259lidir, ya da h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 sifari\u015f verm\u0259lidir. Bu halda s\u0259rb\u0259st m\u0259\u015f\u011ful \u0259halinin d\u00f6vriyy\u0259sini 4-5%-l\u0259 vergiy\u0259 c\u0259lb edil\u0259 bil\u0259r.<\/p>\n
Haz\u0131rda G\u00fcrc\u00fcstanda da illik d\u00f6vriyy\u0259si 100 000 larini (68 000) manat\u0131 \u00f6tm\u0259y\u0259n f\u0259rdi sahibkarlar 5%-l\u0259 vergiy\u0259 c\u0259lb edilir. Lakin \u0259g\u0259r g\u0259lirl\u0259rinin 60%-nin x\u0259rcl\u0259nm\u0259sini t\u0259sdiql\u0259y\u0259n s\u0259n\u0259dl\u0259r\u0259 malik olduqda 3%-l\u0259 c\u0259lb olunur.<\/p>\n
H\u00f6kum\u0259t bu add\u0131m\u0131 atmasa, ki\u00e7ik, x\u00fcsusil\u0259 d\u0259 mikro sahibkarl\u0131\u011fa \u00f6l\u00fcmc\u00fcl z\u0259rb\u0259 vuracaq. Bu h\u0259m d\u0259 vergid\u0259 \u0259dal\u0259tlilik v\u0259 b\u0259rab\u0259rlik prinsipinin pozulmas\u0131 olacaq. \u0130llik d\u00f6vriyy\u0259si h\u0259tta 1000-2000, 3000-5000 manat\u0131 \u00f6tm\u0259y\u0259n x\u0131rda sahibkar\u0131 20% vergi y\u00fck\u00fcn\u00fcn alt\u0131nda bo\u011fma\u011f\u0131n ad\u0131 n\u0259dirs\u0259, 100% \u0259dal\u0259t deyil.<\/p>\n
Bel\u0259 bir arqument s\u0259sl\u0259n\u0259 bil\u0259r ki, sad\u0259l\u0259\u015fdirilmi\u015f vergi b\u00fct\u00fcn d\u00f6vriyy\u0259d\u0259n tutulur, amma g\u0259lir vergisi x\u0259rcl\u0259r \u00e7\u0131x\u0131lmaqla. Amma, m\u0259s\u0259l\u0259n, bir s\u0131ra pe\u015f\u0259kar v\u0259 intellektual xidm\u0259tl\u0259r var ki, onlar\u0131 g\u00f6st\u0259r\u0259nl\u0259rin x\u0259rci yoxdur. Bir bilgisarlar\u0131 il\u0259 evd\u0259 oturaraq internet \u00fcz\u0259rind\u0259n \u00f6z i\u015fl\u0259rini g\u00f6r\u00fcrl\u0259r. Bel\u0259 halda onlar\u0131n d\u00f6vriyy\u0259l\u0259rinin tamam\u0131 100% g\u0259lird\u0259n ibar\u0259t olur. V\u0259 dem\u0259li sad\u0259l\u0259\u015fdirlmi\u015f vergid\u0259 oldu\u011fu kimi b\u00fct\u00fcn d\u00f6vriyy\u0259l\u0259ri 20% d\u0259r\u0259c\u0259 il\u0259 vergiy\u0259 c\u0259lb edilm\u0259lidir<\/p>\n
M\u00fc\u0259llif: R\u00f6v\u015f\u0259n A\u011fayev
\nEskpert<\/p>\n","protected":false},"excerpt":{"rendered":"
Vergi M\u0259c\u0259ll\u0259sinin 2.8-ci madd\u0259sin\u0259 g\u00f6r\u0259, n\u00f6vb\u0259ti ilin d\u00f6vl\u0259t b\u00fcdc\u0259si layih\u0259si \u00e7\u0259r\u00e7iv\u0259sind\u0259 vergi siyas\u0259ti, vergi inzibat\u00e7\u0131l\u0131\u011f\u0131 v\u0259 vergi d\u0259r\u0259c\u0259l\u0259rinin m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131…<\/p>\n","protected":false},"author":1,"featured_media":3276,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[64],"tags":[],"class_list":["post-3275","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadi"],"yoast_head":"\n