{"id":9200,"date":"2019-12-03T11:57:09","date_gmt":"2019-12-03T07:57:09","guid":{"rendered":"http:\/\/hakimiyyet.info.az\/?p=9200"},"modified":"2019-12-03T11:57:09","modified_gmt":"2019-12-03T07:57:09","slug":"bakida-vergi-m%c9%99c%c9%99ll%c9%99sin%c9%99-d%c9%99yisiklikl%c9%99rl%c9%99-bagli-brifinq-kecirilib","status":"publish","type":"post","link":"https:\/\/hakimiyyet.info.az\/?p=9200","title":{"rendered":"Bak\u0131da Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259rl\u0259 ba\u011fl\u0131 brifinq ke\u00e7irilib"},"content":{"rendered":"

Dekabr\u0131n 3-d\u0259 Vergil\u0259r Nazirliyind\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259rin \u0259sas istiqam\u0259tl\u0259ri il\u0259 ba\u011fl\u0131 brifinq ke\u00e7irilib.<\/span><\/p>\n

\u201cAPA<\/a>-Economics\u201din m\u0259lumat\u0131na g\u00f6r\u0259, Vergil\u0259r Nazirliyinin Vergi siyas\u0259ti Ba\u015f \u0130dar\u0259sinin r\u0259isi Samir\u0259 Musayeva M\u0259c\u0259ll\u0259y\u0259 \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259rin \u0259sas m\u0259zmunu, ba\u015fl\u0131ca istiqam\u0259tl\u0259ri, iqtisadi h\u0259d\u0259fl\u0259ri v\u0259 al\u0259tl\u0259ri haqq\u0131nda k\u00fctl\u0259vi informasiya vasit\u0259l\u0259rinin n\u00fcmay\u0259nd\u0259l\u0259rin\u0259 \u0259trafl\u0131 m\u0259lumat verib: \u201cAz\u0259rbaycanda h\u0259yata ke\u00e7iril\u0259n sosial-iqtisadi siyas\u0259tin t\u0259rkib hiss\u0259si olan vergi siyas\u0259ti iqtisadiyyat\u0131n bug\u00fcnk\u00fc t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq t\u0259kmill\u0259\u015fdirilir. \u00d6lk\u0259d\u0259 sahibkarl\u0131\u011f\u0131n inki\u015faf\u0131, biznes m\u00fchitinin daha da yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 vergi qanunvericiliyin\u0259 d\u0259yi\u015fiklikl\u0259r layih\u0259si haz\u0131rlan\u0131b v\u0259 qanun layih\u0259si Milli M\u0259clis t\u0259r\u0259find\u0259n q\u0259bul edilib. Qanun \u00f6lk\u0259 Prezidenti t\u0259r\u0259find\u0259n imzaland\u0131qdan sonra q\u00fcvv\u0259y\u0259 min\u0259c\u0259k\u201d.<\/span><\/p>\n

Qeyd olunub ki, Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259ri iqtisadi h\u0259d\u0259fl\u0259r v\u0259 islahat\u0131n m\u0259qs\u0259dl\u0259ri bax\u0131m\u0131ndan 7 \u0259sas istiqam\u0259t \u00fczr\u0259 t\u0259snifl\u0259\u015fdirm\u0259k olar. Bunlar \u2013 b\u0259rab\u0259r v\u0259 \u015f\u0259ffaf fiskal m\u00fchitin t\u0259min edilm\u0259si; \u018fDV inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si; sahibkarlar\u0131n inzibat\u00e7\u0131l\u0131q y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tinin t\u0259\u015fviq edilm\u0259si; sosial xarakterli g\u00fcz\u0259\u015ftl\u0259r vasit\u0259sil\u0259 \u0259halinin maliyy\u0259 (vergi) y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131; sahibkarl\u0131q subyektl\u0259rinin vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131, vergitutma bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si; beyn\u0259lxalq vergitutma v\u0259 m\u0259lumat m\u00fcbadil\u0259si \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin yerin\u0259 yetirilm\u0259si kimi m\u0259qs\u0259dl\u0259ri \u0259hat\u0259 edir.<\/span><\/p>\n

    \n
  1. Musayeva \u0259dal\u0259tli r\u0259qab\u0259tin \u015f\u0259rti kimi b\u0259rab\u0259r v\u0259 \u015f\u0259ffaf fiskal m\u00fchitin t\u0259min edilm\u0259sinin \u0259sas m\u0259qs\u0259dl\u0259rd\u0259n biri oldu\u011funu v\u0259 bu h\u0259d\u0259f qrupu \u00fczr\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f d\u0259yi\u015fiklikl\u0259rin \u015f\u0259rti olaraq 3 istiqam\u0259ti \u0259hat\u0259 ed\u0259c\u0259yini diqq\u0259t\u0259 \u00e7atd\u0131r\u0131b. Bunlar \u2013 \u0259mt\u0259\u0259siz \u0259m\u0259liyyatlar aparan vergi \u00f6d\u0259yicil\u0259rin\u0259 qar\u015f\u0131 m\u00fcbariz\u0259nin apar\u0131lmas\u0131; riskli vergi \u00f6d\u0259yicil\u0259rin\u0259 n\u0259zar\u0259tin g\u00fccl\u0259ndirilm\u0259si v\u0259 vergid\u0259n yay\u0131nma hallar\u0131na qar\u015f\u0131 m\u00fcbariz\u0259nin geni\u015fl\u0259ndirilm\u0259sini \u0259hat\u0259 edir.<\/span><\/li>\n<\/ol>\n

    Bildirilib ki, qanunvericiliy\u0259 edilmi\u015f d\u0259yi\u015fiklikl\u0259r \u0259mt\u0259\u0259siz v\u0259 riskli \u0259m\u0259liyyatlar aparan vergi \u00f6d\u0259yicil\u0259rin\u0259 qar\u015f\u0131 m\u00fcbariz\u0259nin g\u00fccl\u0259ndirilm\u0259si, habel\u0259 bu c\u00fcr \u0259m\u0259liyyatlar\u0131n vergiy\u0259 c\u0259lb olunmas\u0131 il\u0259 ba\u011fl\u0131 kompleks t\u0259dbirl\u0259ri \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n bir s\u0131ra m\u00fcdd\u0259alar\u0131 n\u0259z\u0259rd\u0259 tutur. Qanunvericilik \u0259mt\u0259\u0259siz \u0259m\u0259liyyatlar \u00fczr\u0259 yaranan vergi \u00f6hd\u0259likl\u0259rinin benefisiar (faydalanan) \u015f\u0259xsin \u00fcz\u0259rin\u0259 qoyulmas\u0131, \u0259mt\u0259\u0259siz v\u0259 riskli \u0259m\u0259liyyatlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u0259ld\u0259 olunmu\u015f s\u0259n\u0259dl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lan x\u0259rcl\u0259ri t\u0259sdiq ed\u0259n s\u0259n\u0259d hesab edilm\u0259m\u0259si, \u0259mt\u0259\u0259siz v\u0259 riskli \u0259m\u0259liyyatlar \u00e7\u0259r\u00e7iv\u0259sind\u0259 apar\u0131lan \u0259m\u0259liyyatlar \u00fczr\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259m\u0259si il\u0259 ba\u011fl\u0131 d\u0259yi\u015fiklikl\u0259ri \u00f6z\u00fcnd\u0259 \u0259ks etdirir.<\/span><\/p>\n

    M\u0259c\u0259ll\u0259y\u0259 d\u0259yi\u015fiklikl\u0259rd\u0259 riskli vergi \u00f6d\u0259yicil\u0259rinin meyarlar\u0131n\u0131n m\u00fc\u0259yy\u0259n edilm\u0259si il\u0259 ba\u011fl\u0131 h\u00fcquqi bazan\u0131n yarad\u0131lmas\u0131 n\u0259z\u0259rd\u0259 tutulub. \u00dcmumiyy\u0259tl\u0259, riskli vergi \u00f6d\u0259yicil\u0259rin\u0259 m\u00fcnasib\u0259td\u0259 bir s\u0131ra kompleks m\u0259hdudla\u015fd\u0131rmalar t\u0259tbiq edil\u0259c\u0259k. Bel\u0259 ki, riskli vergi \u00f6d\u0259yicil\u0259ri bar\u0259d\u0259 m\u0259lumatlar kommersiya v\u0259 vergi sirri olmayan m\u0259lumat hesab edil\u0259c\u0259k, vergi \u00f6d\u0259yicisi riskli vergi \u00f6d\u0259yicisi meyar\u0131na uy\u011fun g\u0259ldiyi halda, bu hal onda n\u00f6vb\u0259d\u0259nk\u0259nar s\u0259yyar vergi yoxlamas\u0131n\u0131n v\u0259 operativ vergi n\u0259zar\u0259ti t\u0259dbirinin apar\u0131lmas\u0131na \u0259sas kimi m\u00fc\u0259yy\u0259n edil\u0259c\u0259k. Bununla yana\u015f\u0131, vergi \u00f6d\u0259yicisi riskli vergi \u00f6d\u0259yicisi oldu\u011fu halda, vergi orqan\u0131 vergini onun \u00f6d\u0259nildiyi tarix\u0259d\u0259k hesablamaq h\u00fcququna malik olacaq, bel\u0259 \u00f6d\u0259yicil\u0259r\u0259 m\u00fcnasib\u0259td\u0259 vergi \u00f6hd\u0259liyinin yerin\u0259 yetirilm\u0259si m\u00fcdd\u0259ti uzad\u0131lmayacaq, h\u0259m\u00e7inin h\u0259min \u00f6d\u0259yicil\u0259rin art\u0131q \u00f6d\u0259nilmi\u015f v\u0259saiti vergi \u00f6d\u0259yicisinin f\u0259aliyy\u0259ti \u00fczr\u0259 vergi n\u0259zar\u0259ti t\u0259dbirl\u0259ri tam ba\u015fa \u00e7atd\u0131qdan sonra qaytar\u0131lacaq v\u0259 riskli \u0259m\u0259liyyatlar\u0131n r\u0259smil\u0259\u015fdirildiyi s\u0259n\u0259dl\u0259r \u0259v\u0259zl\u0259\u015fdirilm\u0259y\u0259 \u0259sas ver\u0259n s\u0259n\u0259d hesab edilm\u0259y\u0259c\u0259k.<\/span><\/p>\n

    Vergid\u0259n yay\u0131nma hallar\u0131na qar\u015f\u0131 m\u00fcbariz\u0259nin g\u00fccl\u0259ndirilm\u0259si il\u0259 ba\u011fl\u0131 d\u0259yi\u015fiklikl\u0259r bel\u0259 hallara qar\u015f\u0131 vergi qanunvericiliyinin m\u00fcdd\u0259alar\u0131n\u0131n bir q\u0259d\u0259r d\u0259 s\u0259rtl\u0259\u015fdirilm\u0259sini ehtiva edir. D\u0259yi\u015fiklikl\u0259rd\u0259 POS-terminallar\u0131n qura\u015fd\u0131r\u0131lmas\u0131 m\u0259cburi olan obyektl\u0259rd\u0259 onlar\u0131n qura\u015fd\u0131r\u0131lmas\u0131ndan v\u0259 na\u011fds\u0131z \u00f6d\u0259ni\u015fl\u0259rin q\u0259bul olunmas\u0131ndan imtina hallar\u0131na g\u00f6r\u0259 maliyy\u0259 sanksiyalar\u0131n\u0131n t\u0259tbiqi yer al\u0131b. Bundan ba\u015fqa, \u018fDV \u00f6d\u0259yicil\u0259rinin bank hesablar\u0131 \u00fczr\u0259 apar\u0131lm\u0131\u015f \u0259m\u0259liyyatlar\u0131 bar\u0259d\u0259 m\u0259lumatlar\u0131n elektron formada banklar t\u0259r\u0259find\u0259n ayl\u0131q olaraq d\u00f6vl\u0259t vergi orqanlar\u0131na t\u0259qdim edilm\u0259si, vergil\u0259rin azald\u0131lmas\u0131na v\u0259 dig\u0259r vergi h\u00fcquqpozmalar\u0131na g\u00f6r\u0259 maliyy\u0259 sanksiyan\u0131n t\u0259tbiqi \u00fc\u00e7\u00fcn \u0259sas yaradan m\u00fcvafiq s\u0259n\u0259dl\u0259\u015fm\u0259 t\u0259l\u0259bl\u0259rinin d\u0259qiql\u0259\u015fdirilm\u0259si, bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259si il\u0259 ba\u011fl\u0131 vergiy\u0259 c\u0259lb olunan g\u0259lirl\u0259rin m\u00fc\u0259yy\u0259n edilm\u0259si mexanizminin ayd\u0131nla\u015fd\u0131r\u0131lmas\u0131 v\u0259 vergi n\u0259zar\u0259tinin t\u0259kmill\u0259\u015fdirilm\u0259si bu d\u0259yi\u015fiklikl\u0259r\u0259 aiddir.<\/span><\/p>\n

    \u018fDV inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si istiqam\u0259tin\u0259 toxunan S. Musayeva qar\u015f\u0131dak\u0131 ild\u0259n etibar\u0259n \u018fDV-nin kassa metodu \u0259sas\u0131nda hesablanmas\u0131n\u0131n m\u00fct\u0259r\u0259qqi yenilik oldu\u011funu diqq\u0259t\u0259 \u00e7atd\u0131raraq qeyd edib ki, d\u0259yi\u015fikliy\u0259 q\u0259d\u0259r m\u00f6vcud olan qayda \u018fDV \u00f6d\u0259yicil\u0259rin\u0259 inzibat\u00e7\u0131l\u0131\u011f\u0131n qurulmas\u0131nda \u00e7\u0259tinliyin yaranmas\u0131na v\u0259 maliyy\u0259 y\u00fck\u00fc il\u0259 \u00fczl\u0259\u015fm\u0259sin\u0259 s\u0259b\u0259b olurdu. Bel\u0259 ki, \u018fDV tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131n\u0131n m\u00fc\u0259yy\u0259n edilm\u0259sinin qanunla m\u00fc\u0259yy\u0259n olunmu\u015f bir ne\u00e7\u0259 halla \u015f\u0259rtl\u0259ndirilm\u0259si \u018fDV inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131 m\u00fcr\u0259kk\u0259bl\u0259\u015fdirir v\u0259 vergi \u00f6d\u0259yicisin\u0259 \u018fDV tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131n\u0131n m\u00fc\u0259yy\u0259n edilm\u0259sind\u0259 \u00e7\u0259tinlikl\u0259r yarad\u0131rd\u0131. Eyni zamanda, bir \u00e7ox hallarda t\u0259qdim edilmi\u015f mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) tam d\u0259y\u0259ri al\u0131c\u0131 t\u0259r\u0259find\u0259n \u00f6d\u0259nilm\u0259diyi halda (v\u0259 yaxud 30 g\u00fcnd\u0259n sonra \u00f6d\u0259nildiyi hallarda), sat\u0131c\u0131 daxil olmayan pul v\u0259saitin\u0259 g\u00f6r\u0259 \u018fDV hesablama\u011fa v\u0259 \u00f6d\u0259m\u0259y\u0259 borclu idi ki, bu da vergi \u00f6d\u0259yicisinin maliyy\u0259 y\u00fck\u00fcn\u00fc art\u0131rm\u0131\u015f olurdu. Yeni d\u0259yi\u015fiklikl\u0259r is\u0259 \u018fDV \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n \u018fDV tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131n\u0131n m\u00fc\u0259yy\u0259n olunmas\u0131nda inzibat\u00e7\u0131l\u0131\u011f\u0131 \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 y\u00fcng\u00fcll\u0259\u015fdirm\u0259kl\u0259 yana\u015f\u0131, vergi \u00f6d\u0259yicisinin maliyy\u0259 v\u0259saitin\u0259 q\u0259na\u0259t etm\u0259sin\u0259 g\u0259tirib \u00e7\u0131xaracaq.<\/span><\/p>\n

    Bu istiqam\u0259t \u018fDV inzibat\u00e7\u0131l\u0131\u011f\u0131 il\u0259 ba\u011fl\u0131 bir ne\u00e7\u0259 d\u0259yi\u015fikliyi \u00f6z\u00fcnd\u0259 \u0259ks etdirir. Bunlar –\u00a0\u00a0\u018fDV tutulan \u0259m\u0259liyyat\u0131n vaxt\u0131n\u0131n t\u0259qdim edilmi\u015f mala (i\u015f\u0259, xidm\u0259t\u0259) g\u00f6r\u0259 pul v\u0259saitinin vergi \u00f6d\u0259yicisinin s\u0259r\u0259ncam\u0131na daxil oldu\u011fu vaxtla m\u00fc\u0259yy\u0259n edilm\u0259si; \u018fDV tutulan \u0259m\u0259liyyatlar \u00fczr\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259si hallar\u0131n\u0131n v\u0259 vaxt\u0131n\u0131n d\u0259qiql\u0259\u015fdirilm\u0259si v\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin elektron qaim\u0259-faktura \u0259sas\u0131nda \u0259v\u0259zl\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 yenilikl\u0259rdir.\u00a0<\/span><\/p>\n

    Sahibkarlar\u0131n inzibat\u00e7\u0131l\u0131q y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tinin t\u0259\u015fviq edilm\u0259si istiqam\u0259ti \u00fczr\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 elektron vergi hesab-fakturas\u0131n\u0131n v\u0259 elektron qaim\u0259-fakturan\u0131n vahid s\u0259n\u0259dl\u0259, y\u0259ni elektron qaim\u0259-faktura il\u0259 \u0259v\u0259z edilm\u0259si, vergi orqan\u0131nda u\u00e7otda olmayan \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara g\u00f6r\u0259 t\u0259rtib edil\u0259n \u201cMallar\u0131n al\u0131\u015f akt\u0131\u201d ciddi hesabat blank\u0131n\u0131n elektronla\u015fd\u0131r\u0131lmas\u0131, agent qaydas\u0131nda apar\u0131lan \u0259m\u0259liyyatlar \u00fczr\u0259 s\u0259n\u0259dl\u0259\u015fm\u0259nin \u00e7evik t\u0259nziml\u0259nm\u0259si il\u0259 ba\u011fl\u0131 d\u0259yi\u015fiklikl\u0259r n\u0259z\u0259rd\u0259 tutulur.<\/span><\/p>\n

    Sosial xarakterli g\u00fcz\u0259\u015ftl\u0259r vasit\u0259sil\u0259 \u0259halinin maliyy\u0259 (vergi) y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 istiqam\u0259ti v\u0259t\u0259nda\u015flar\u0131n rifah hal\u0131n\u0131n yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259di da\u015f\u0131y\u0131r. Bel\u0259 ki, qu\u015f \u0259ti sat\u0131\u015f\u0131n\u0131n \u018fDV-d\u0259n azadolma m\u00fcdd\u0259tinin daha 4 il m\u00fcdd\u0259tin\u0259 uzad\u0131lmas\u0131, habel\u0259 heyvan \u0259tinin sat\u0131\u015f\u0131n\u0131n 4 il \u0259rzind\u0259 \u018fDV-d\u0259n azad edilm\u0259si, fiziki \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n vergid\u0259n azad olunmaqla t\u0259qdim edil\u0259n ya\u015fay\u0131\u015f sah\u0259sind\u0259 az\u0131 5 il \u0259rzind\u0259 ya\u015fay\u0131\u015f yeri \u00fczr\u0259 qeydiyyatda olma m\u00fcdd\u0259tinin 3 t\u0259qvim ilin\u0259 endirilm\u0259si, fiziki \u015f\u0259xsl\u0259rin x\u00fcsusi m\u00fclkiyy\u0259tind\u0259 olan ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259si zaman\u0131 ya\u015fay\u0131\u015f sah\u0259sinin 30 kvadratmetrinin istisnas\u0131z olaraq vergid\u0259n azad edilm\u0259si bu q\u0259bild\u0259n olan d\u0259yi\u015fiklikl\u0259rdir. Bundan ba\u015fqa, pe\u015f\u0259 t\u0259hsili m\u00fc\u0259ssis\u0259l\u0259ri \u00fc\u00e7\u00fcn d\u0259rslik komplektl\u0259rinin istehsal\u0131 il\u0259 ba\u011fl\u0131 redaksiya, n\u0259\u015friyyat v\u0259 poliqrafiya f\u0259aliyy\u0259tinin \u018fDV-d\u0259n azad edilm\u0259si, icbari tibbi s\u0131\u011forta fondunun v\u0259saiti hesab\u0131na tibbi s\u0131\u011forta xidm\u0259tl\u0259rinin g\u00f6st\u0259rilm\u0259sinin 1 il m\u00fcdd\u0259tin\u0259 \u018fDV-d\u0259n azad edilm\u0259si, fiziki \u015f\u0259xs olan istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n \u00f6lk\u0259 \u0259razisind\u0259 bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rd\u0259n na\u011fds\u0131z qaydada al\u0131nm\u0131\u015f ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rin\u0259 g\u00f6r\u0259 \u00f6d\u0259nilmi\u015f \u018fDV-nin 30%-nin h\u0259min fiziki \u015f\u0259xsl\u0259r\u0259 qaytar\u0131lmas\u0131 da sosial xarakterli g\u00fcz\u0259\u015ftl\u0259r\u0259 aiddir.<\/span><\/p>\n

    Qanunvericilik sahibkarl\u0131q subyektl\u0259rinin vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 bir s\u0131ra d\u0259yi\u015fiklikl\u0259ri d\u0259 n\u0259z\u0259rd\u0259 tutur. Qeyd olunub ki, sabit q\u0259bz almaqla vergi \u00f6d\u0259y\u0259n fiziki \u015f\u0259xsl\u0259rin sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 ayl\u0131q sabit m\u0259bl\u0259\u011finin azald\u0131lmas\u0131, heyvandarl\u0131q v\u0259 qu\u015f\u00e7uluq t\u0259s\u0259rr\u00fcfatlar\u0131nda istifad\u0259 edil\u0259n yem v\u0259 yem \u0259lav\u0259l\u0259rinin sat\u0131\u015f\u0131 \u00fczr\u0259 d\u00f6vriyy\u0259l\u0259rin \u018fDV-d\u0259n azad edilm\u0259si, ixrac\u0131n t\u0259\u015fviqi m\u0259qs\u0259dil\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259saiti hesab\u0131na \u00f6d\u0259nil\u0259n ixrac t\u0259\u015fviqinin vergid\u0259n azad edilm\u0259si, vergi \u00f6d\u0259yicisi t\u0259r\u0259find\u0259n qura\u015fd\u0131r\u0131lan yeni n\u0259sil n\u0259zar\u0259t-kassa aparat\u0131na \u00e7\u0259kil\u0259n x\u0259rcl\u0259rin m\u00fc\u0259yy\u0259n olunmu\u015f h\u0259dd daxilind\u0259 onun vergi \u00f6hd\u0259likl\u0259ri il\u0259 \u0259v\u0259zl\u0259\u015fdirilm\u0259si, bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n tikil\u0259n binalardan d\u00f6vl\u0259t\u0259 ayr\u0131lan hiss\u0259y\u0259 g\u00fcz\u0259\u015ftin verilm\u0259si, s\u0259naye v\u0259 texnologiyalar parklar\u0131n\u0131n rezidentl\u0259rin\u0259 veril\u0259n vergi g\u00fcz\u0259\u015ftl\u0259rinin m\u00fcdd\u0259tinin 7 ild\u0259n 10 il\u0259d\u0259k art\u0131r\u0131lmas\u0131 bu q\u0259bild\u0259n olan d\u0259yi\u015fiklikl\u0259rd\u0259ndir.<\/span><\/p>\n

    Vergitutma bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259sini h\u0259d\u0259f g\u00f6t\u00fcr\u0259n \u0259sas d\u0259yi\u015fiklikl\u0259r aksizli mallar v\u0259 bina tikintisi il\u0259 ba\u011fl\u0131 yenilikl\u0259ri n\u0259z\u0259rd\u0259 tutur. Bir s\u0131ra aksizli mallar\u0131n aksiz d\u0259r\u0259c\u0259l\u0259rinin art\u0131r\u0131lmas\u0131, dig\u0259r mallar\u0131n aksiz d\u0259r\u0259c\u0259l\u0259rinin is\u0259 optimalla\u015fd\u0131r\u0131lmas\u0131, habel\u0259 t\u00fcndl\u0259\u015fdirilm\u0259mi\u015f alkoqollu i\u00e7kil\u0259rin aksizli mallar\u0131n siyah\u0131s\u0131na \u0259lav\u0259 edilm\u0259si v\u0259 aksizli mallar \u00fcz\u0259rind\u0259 vergi n\u0259zar\u0259tinin t\u0259kmill\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 d\u0259yi\u015fiklikl\u0259r bu q\u0259bild\u0259ndir. Bundan ba\u015fqa, bina tikintisi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin sad\u0259l\u0259\u015fdirilmi\u015f vergitutuma metodunun l\u0259\u011fv edilm\u0259si v\u0259 h\u0259min \u015f\u0259xsl\u0259rin vahid vergi rejimind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259sinin t\u0259min olunmas\u0131, h\u00fcquqi \u015f\u0259xsl\u0259r t\u0259r\u0259find\u0259n m\u00fclkiyy\u0259tind\u0259 ya\u015fay\u0131\u015f v\u0259 qeyri-ya\u015fay\u0131\u015f sah\u0259l\u0259rinin t\u0259qdim edilm\u0259sinin notarius t\u0259r\u0259find\u0259n sad\u0259l\u0259\u015fdirilmi\u015f vergiy\u0259 c\u0259lb olunmas\u0131n\u0131n l\u0259\u011fv edilm\u0259si v\u0259 h\u0259min \u0259m\u0259liyyatlar\u0131n \u018fDV-y\u0259 v\u0259 m\u0259nf\u0259\u0259t vergisin\u0259 c\u0259lb olunmas\u0131 da vergitutma bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259sin\u0259 xidm\u0259t ed\u0259c\u0259k.<\/span><\/p>\n

    S.Musayeva, h\u0259m\u00e7inin, qanunvericiliy\u0259 beyn\u0259lxalq vergitutma v\u0259 m\u0259lumat m\u00fcbadil\u0259si \u00fczr\u0259 \u00f6hd\u0259likl\u0259rin yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 edilmi\u015f m\u00fch\u00fcm d\u0259yi\u015fiklikl\u0259r bar\u0259d\u0259 d\u0259 m\u0259lumat verib. Bildirilib ki, Vergi M\u0259c\u0259ll\u0259sin\u0259 ilk d\u0259f\u0259 olaraq Transmilli \u015eirk\u0259tl\u0259r Qrupu anlay\u0131\u015f\u0131 daxil edilib v\u0259 bu qrupa daxil olan rezident m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n \u015f\u0259rtl\u0259r daxilind\u0259 vergi orqan\u0131na hesabat t\u0259qdim edilm\u0259si m\u00fc\u0259yy\u0259n olunacaq. D\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 v\u0259 sazi\u015fl\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutuldu\u011fu hallarda, Az\u0259rbaycan\u0131n d\u00f6vl\u0259t vergi orqanlar\u0131 il\u0259 dig\u0259r d\u00f6vl\u0259tin vergi orqanlar\u0131 t\u0259r\u0259find\u0259n Az\u0259rbaycanda v\u0259 ya h\u0259min dig\u0259r d\u00f6vl\u0259td\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicisind\u0259 birg\u0259 vergi yoxlamalar\u0131n\u0131n apar\u0131lmas\u0131, h\u0259m\u00e7inin beyn\u0259lxalq m\u00fcqavil\u0259l\u0259rd\u0259 n\u0259z\u0259rd\u0259 tutuldu\u011fu hallarda, xarici d\u00f6vl\u0259tl\u0259rin vergi orqanlar\u0131n\u0131n m\u00fcraci\u0259tin\u0259 \u0259sas\u0259n, h\u0259min xarici d\u00f6vl\u0259td\u0259 yaranm\u0131\u015f vergi borcunun al\u0131nmas\u0131n\u0131n birg\u0259 t\u0259\u015fkili n\u0259z\u0259rd\u0259 tutulur.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    Dekabr\u0131n 3-d\u0259 Vergil\u0259r Nazirliyind\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f \u0259lav\u0259 v\u0259 d\u0259yi\u015fiklikl\u0259rin \u0259sas istiqam\u0259tl\u0259ri il\u0259 ba\u011fl\u0131 brifinq ke\u00e7irilib. \u201cAPA-Economics\u201din m\u0259lumat\u0131na g\u00f6r\u0259, Vergil\u0259r…<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[6,5],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/9200"}],"collection":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9200"}],"version-history":[{"count":1,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/9200\/revisions"}],"predecessor-version":[{"id":9201,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=\/wp\/v2\/posts\/9200\/revisions\/9201"}],"wp:attachment":[{"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9200"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9200"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hakimiyyet.info.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9200"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}