{"id":15991,"date":"2018-09-28T11:09:26","date_gmt":"2018-09-28T08:09:26","guid":{"rendered":"http:\/\/arantv.az\/?p=15991"},"modified":"2018-09-28T11:09:26","modified_gmt":"2018-09-28T08:09:26","slug":"az%c9%99rbaycanda-sad%c9%99l%c9%99sdirilmis-vergi-%c9%99dv-nin-xeyrin%c9%99-l%c9%99gv-olunur","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=15991","title":{"rendered":"Az\u0259rbaycanda sad\u0259l\u0259\u015fdirilmi\u015f vergi \u018fDV-nin xeyrin\u0259 l\u0259\u011fv olunur"},"content":{"rendered":"

Az\u0259rbaycanda t\u0259dric\u0259n sad\u0259l\u0259\u015fdirilmi\u015f vergi sisteminin l\u0259\u011fv olaraq, b\u00fct\u00fcn sahibkarlar\u0131n \u018fDV \u00f6d\u0259yicisin\u0259 \u00e7evrilm\u0259si n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

ARANTV.AZ\u00a0\u00a0<\/strong>x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 \u201c2018\u20132020-ci ill\u0259rd\u0259 Az\u0259rbaycan Respublikas\u0131nda r\u0259q\u0259msal \u00f6d\u0259ni\u015fl\u0259rin geni\u015fl\u0259ndirilm\u0259si \u00fczr\u0259 D\u00f6vl\u0259t Proqram\u0131\u201dnda qeyd olunur.<\/p>\n

S\u0259n\u0259dd\u0259 qeyd olunur ki, bu g\u00fcn ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n aylar\u0131nda vergi tutulan \u0259m\u0259liyyatlar\u0131n h\u0259cmi 200 min manat v\u0259 ondan az olan \u015f\u0259xsl\u0259r\u0259 v\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n aylar\u0131nda 200 min manatdan art\u0131q olan h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququ verilib.<\/p>\n

<\/div>\n

Lakin, \u201csad\u0259l\u0259\u015fdirilmi\u015f verginin se\u00e7ilm\u0259si imkan\u0131 iqtisadiyyatda na\u011fd \u00f6d\u0259ni\u015fl\u0259ri d\u0259 stimulla\u015fd\u0131r\u0131r\u201d, – dey\u0259, s\u0259n\u0259dd\u0259 bildirilir.<\/p>\n

Bel\u0259 ki, Az\u0259rbaycanda vergi \u00f6d\u0259yicil\u0259rinin 97%-nin sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmas\u0131na baxmayaraq, \u00fcmumi vergi daxilolmalar\u0131nda\u00a0 sad\u0259l\u0259\u015fdirilmi\u015f vergi daxilolmalar\u0131n\u0131n x\u00fcsusi \u00e7\u0259kisi 2017-ci ild\u0259 c\u0259mi 5,3% t\u0259\u015fkil edib.<\/p>\n

\u201cN\u00fcmun\u0259vi d\u00fcnya t\u0259cr\u00fcb\u0259sin\u0259 uy\u011fun olaraq ki\u00e7ik sahibkarl\u0131q subyektl\u0259rinin d\u0259 t\u0259dric\u0259n \u018fDV \u00f6d\u0259yicisin\u0259 \u00e7evrilm\u0259si vergid\u0259n yay\u0131nman\u0131n, habel\u0259 na\u011fd hesabla\u015fmalara olan motivl\u0259rin aradan qalxmas\u0131na g\u0259tirib \u00e7\u0131xarm\u0131\u015f olar. \u018fks\u0259r d\u00fcnya \u00f6lk\u0259l\u0259rind\u0259 oldu\u011fu kimi, \u018fDV vergi daxilolmalar\u0131nda ba\u015fl\u0131ca paya malikdir. \u018fDV sistemind\u0259 vergid\u0259n yay\u0131nma \u201cimkanlar\u0131\u201d nisb\u0259t\u0259n daha m\u0259hduddur. \u018fDV-nin b\u00fct\u00fcn iqtisadi subyektl\u0259r\u0259 t\u0259tbiqi na\u011fds\u0131z hesabla\u015fmalara da \u015f\u0259rait yarad\u0131r\u201d, – dey\u0259, s\u0259n\u0259dd\u0259 qeyd olunur.<\/p>\n

D\u00f6vl\u0259t Proqram\u0131nda qeyd olunur ki, \u018fDV d\u0259r\u0259c\u0259sinin a\u015fa\u011f\u0131 oldu\u011fu bir s\u0131ra inki\u015faf etmi\u015f v\u0259 inki\u015faf etm\u0259kd\u0259 olan \u00f6lk\u0259l\u0259rd\u0259 standart \u018fDV, y\u00fcks\u0259k oldu\u011fu \u00f6lk\u0259l\u0259rd\u0259 is\u0259 diferensialla\u015fd\u0131r\u0131lm\u0131\u015f \u018fDV t\u0259tbiq edilir:<\/p>\n

\u201cAz\u0259rbaycan \u018fDV d\u0259r\u0259c\u0259sinin nisb\u0259t\u0259n y\u00fcks\u0259k oldu\u011fu \u00f6lk\u0259l\u0259r s\u0131ras\u0131na aiddir v\u0259 dig\u0259r amill\u0259r n\u0259z\u0259r\u0259 al\u0131nmaqla, burada da \u018fDV d\u0259r\u0259c\u0259l\u0259rinin m\u0259hsul v\u0259 xidm\u0259t qruplar\u0131 \u00fczr\u0259 diferensialla\u015fd\u0131r\u0131lmas\u0131 h\u0259yata ke\u00e7iril\u0259 bil\u0259r\u201d.<\/p>\n

Bununla yana\u015f\u0131, s\u0259n\u0259dd\u0259 qeyd olunur ki, sad\u0259l\u0259\u015fdirilmi\u015f vergi sisteminin t\u0259dric\u0259n \u018fDV sistemi il\u0259 \u0259v\u0259zl\u0259\u015fdirilm\u0259si v\u0259 \u018fDV d\u0259r\u0259c\u0259sinin diferensialla\u015fd\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 m\u00fcvafiq add\u0131mlar at\u0131lacaq.<\/p>\n

\u201cT\u0259s\u0259rr\u00fcfat subyektl\u0259rinin sad\u0259l\u0259\u015fdirilmi\u015f vergi sistemind\u0259n \u018fDV sistemin\u0259 m\u0259rh\u0259l\u0259li ke\u00e7id mexanizminin haz\u0131rlanmas\u0131 n\u0259z\u0259rd\u0259n ke\u00e7iril\u0259c\u0259kdir. M\u00fcxt\u0259lif sektorlar v\u0259 \u00f6l\u00e7\u00fcs\u00fcnd\u0259n as\u0131l\u0131 olaraq t\u0259s\u0259rr\u00fcfat subyektl\u0259ri \u00fc\u00e7\u00fcn m\u0259rh\u0259l\u0259li yana\u015fma plan\u0131 t\u0259rtib edil\u0259c\u0259kdir. Ke\u00e7idd\u0259n sonra \u018fDV-nin diferensialla\u015fd\u0131r\u0131lmas\u0131 m\u0259s\u0259l\u0259sin\u0259 bax\u0131lacaqd\u0131r. Bu c\u00fcr yana\u015fma sad\u0259l\u0259\u015fdirilmi\u015f vergi rejimind\u0259n \u018fDV sistemin\u0259 ke\u00e7id\u0259 d\u0259st\u0259k olacaqd\u0131r\u201d, – dey\u0259, s\u0259n\u0259dd\u0259 qeyd olunur, lakin prosesin n\u0259 zaman ba\u015flayaca\u011f\u0131 bildirilmir.oxu.az<\/p>\n","protected":false},"excerpt":{"rendered":"

Az\u0259rbaycanda t\u0259dric\u0259n sad\u0259l\u0259\u015fdirilmi\u015f vergi sisteminin l\u0259\u011fv olaraq, b\u00fct\u00fcn sahibkarlar\u0131n \u018fDV \u00f6d\u0259yicisin\u0259 \u00e7evrilm\u0259si n\u0259z\u0259rd\u0259 tutulur. ARANTV.AZ\u00a0\u00a0x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 \u201c2018\u20132020-ci ill\u0259rd\u0259 Az\u0259rbaycan Respublikas\u0131nda r\u0259q\u0259msal \u00f6d\u0259ni\u015fl\u0259rin geni\u015fl\u0259ndirilm\u0259si \u00fczr\u0259 D\u00f6vl\u0259t Proqram\u0131\u201dnda qeyd olunur. S\u0259n\u0259dd\u0259 qeyd olunur ki, bu g\u00fcn ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n aylar\u0131nda vergi tutulan \u0259m\u0259liyyatlar\u0131n h\u0259cmi 200 min manat v\u0259 ondan az olan \u015f\u0259xsl\u0259r\u0259 v\u0259 vergi tutulan \u0259m\u0259liyyatlar\u0131n\u0131n h\u0259cmi ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n aylar\u0131nda 200 min manatdan art\u0131q olan h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259r\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququ verilib. Lakin, \u201csad\u0259l\u0259\u015fdirilmi\u015f verginin se\u00e7ilm\u0259si imkan\u0131 iqtisadiyyatda na\u011fd \u00f6d\u0259ni\u015fl\u0259ri d\u0259…<\/p>\n","protected":false},"author":2,"featured_media":15992,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"categories":[19],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930.jpg",620,419,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930.jpg",620,419,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930.jpg",620,419,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930-300x203.jpg",300,203,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930.jpg",620,419,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930.jpg",620,419,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930.jpg",620,419,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/09\/9aaebe34-c87b-401a-bc0a-b9815b4e9745_930.jpg",620,419,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"Az\u0259rbaycanda t\u0259dric\u0259n sad\u0259l\u0259\u015fdirilmi\u015f vergi sisteminin l\u0259\u011fv olaraq, b\u00fct\u00fcn sahibkarlar\u0131n \u018fDV \u00f6d\u0259yicisin\u0259 \u00e7evrilm\u0259si n\u0259z\u0259rd\u0259 tutulur. ARANTV.AZ\u00a0\u00a0x\u0259b\u0259r verir ki, bu bar\u0259d\u0259 \u201c2018\u20132020-ci ill\u0259rd\u0259 Az\u0259rbaycan Respublikas\u0131nda r\u0259q\u0259msal \u00f6d\u0259ni\u015fl\u0259rin geni\u015fl\u0259ndirilm\u0259si \u00fczr\u0259 D\u00f6vl\u0259t Proqram\u0131\u201dnda qeyd olunur. S\u0259n\u0259dd\u0259 qeyd olunur ki, bu g\u00fcn ard\u0131c\u0131l 12 ayl\u0131q d\u00f6vr\u00fcn ist\u0259nil\u0259n aylar\u0131nda vergi tutulan \u0259m\u0259liyyatlar\u0131n h\u0259cmi 200 min manat v\u0259 ondan az olan \u015f\u0259xsl\u0259r\u0259…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/15991"}],"collection":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15991"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/15991\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/15992"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}