{"id":23711,"date":"2018-11-17T10:35:39","date_gmt":"2018-11-17T07:35:39","guid":{"rendered":"http:\/\/arantv.az\/?p=23711"},"modified":"2018-11-17T10:35:39","modified_gmt":"2018-11-17T07:35:39","slug":"%c9%99m%c9%99k-haqqindan-tutulmalar-nec%c9%99-olacaq-hesablama-numun%c9%99si","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=23711","title":{"rendered":"\u018fm\u0259k haqq\u0131ndan tutulmalar nec\u0259 olacaq? – HESABLAMA N\u00dcMUN\u018fS\u0130"},"content":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259rin miqyas\u0131 o q\u0259d\u0259r b\u00f6y\u00fckd\u00fcr ki, buna inqilabi islahatlar da deyirl\u0259r.<\/strong><\/p>\n

ARANTV.AZ<\/strong> x\u0259b\u0259r verir ki, oxu.az\u00a0 \u00f6lk\u0259d\u0259ki i\u015f\u00e7i q\u00fcvv\u0259sinin say\u0131n\u0131 n\u0259z\u0259r\u0259 al\u0131b d\u00f6vl\u0259t v\u0259 \u00f6z\u0259l sektorda \u00e7al\u0131\u015fanlar\u0131n b\u00fcdc\u0259y\u0259 \u00f6d\u0259ni\u015fl\u0259ri il\u0259 ba\u011fl\u0131 n\u0259tic\u0259 \u00e7\u0131xartma\u011fa \u00e7al\u0131\u015fd\u0131b.<\/p>\n

D\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, 01 yanvar 2019-cu ild\u0259n Vergi M\u0259c\u0259ll\u0259si \u00fczr\u0259 \u0259m\u0259k haqq\u0131ndan g\u0259lir vergisi hesablanmas\u0131 2 kateqoriyaya b\u00f6l\u00fcn\u0259c\u0259k:<\/p>\n

– D\u00f6vl\u0259t v\u0259 Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olanlar;<\/p>\n

– Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektoruna aid edil\u0259n vergi \u00f6d\u0259yicil\u0259rind\u0259 i\u015fl\u0259y\u0259n fiziki \u015f\u0259xsl\u0259rin muzdlu i\u015fd\u0259n ayl\u0131q g\u0259lirl\u0259rind\u0259n verginin hesablanmas\u0131.<\/p>\n

D\u00f6vl\u0259t v\u0259 neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olanlar \u00fc\u00e7\u00fcn<\/strong>\u00a0\u0259m\u0259k haqq\u0131ndan g\u0259lir vergisinin hesablanmas\u0131 a\u015fa\u011f\u0131dak\u0131 kimi olacaq:<\/p>\n\n\n\n\n\n
Vergi tutulan ayl\u0131q g\u0259lirin m\u0259bl\u0259\u011fi<\/td>\nVerginin m\u0259bl\u0259\u011fi<\/td>\n<\/tr>\n
2500 manatad\u0259k<\/td>\n14 faiz<\/td>\n<\/tr>\n
2500 manatdan \u00e7ox olduqda<\/td>\n350 manat + 2500 manatdan \u00e7ox olan m\u0259bl\u0259\u011fin 25 faizi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektoruna aid edil\u0259n vergi \u00f6d\u0259yicil\u0259ri<\/strong>nd\u0259 i\u015fl\u0259y\u0259n fiziki \u015f\u0259xsl\u0259rin muzdlu i\u015fd\u0259n ayl\u0131q g\u0259lirl\u0259rind\u0259n vergi 2019-cu il yanvar\u0131n 1-d\u0259n\u00a07 il m\u00fcdd\u0259tind\u0259\u00a0a\u015fa\u011f\u0131dak\u0131 c\u0259dv\u0259l\u0259 uy\u011fun olaraq tutulur:<\/p>\n\n\n\n\n\n
Vergi tutulan ayl\u0131q g\u0259lirin m\u0259bl\u0259\u011fi<\/td>\nVerginin m\u0259bl\u0259\u011fi<\/td>\n<\/tr>\n
8000 manatad\u0259k<\/td>\n0 faiz<\/td>\n<\/tr>\n
8000 manatdan \u00e7ox olduqda<\/p>\n
<\/div>\n<\/td>\n
8000 manatdan \u00e7ox olan m\u0259bl\u0259\u011fin\u00a014 faizi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u0130ndi misalla izah etm\u0259y\u0259 \u00e7al\u0131\u015faq:<\/p>\n

Tutaq ki, v\u0259t\u0259nda\u015f ayda 500 manat \u0259m\u0259k haqq\u0131 al\u0131r.\u00a0D\u00f6vl\u0259t v\u0259 neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olanlar \u00fczr\u0259<\/strong>\u00a0sosial s\u0131\u011forta ay\u0131rmalar\u0131 v\u0259 vergi \u00f6d\u0259ni\u015fl\u0259rini hesablayaq:<\/p>\n

500\u00a0manat- 200 manat (2500 manata q\u0259d\u0259r 200 manat g\u00fcz\u0259\u015ft olunur)\u00a0= 300 manat.<\/p>\n

300:100×14% = 42 manat (g\u0259lir vergisi)<\/p>\n

(500-200)x10%+6 =36 manat (sosial s\u0131\u011fortaya ay\u0131rmalar)<\/p>\n

500×2%=10 man (h\u0259mkarlar ittifaq\u0131na \u00f6d\u0259ni\u015f)<\/p>\n

C\u0259mi – 88 manat<\/p>\n

500-88= 412 manat<\/p>\n

Bel\u0259likl\u0259,\u00a0d\u00f6vl\u0259t v\u0259 neft-qaz sah\u0259sind\u0259<\/strong>\u00a0ayda 500 manata \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r bu \u00f6d\u0259ni\u015fl\u0259rd\u0259n sonra \u0259ll\u0259rin\u0259 t\u0259miz 412 manat alacaqlar.<\/p>\n

Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fanlar \u00fczr\u0259\u00a0<\/strong>sosial s\u0131\u011forta ay\u0131rmalar\u0131 \u00a0v\u0259 vergi \u00f6d\u0259ni\u015fl\u0259rini hesablayaq:<\/p>\n

500\u00a0manat – 200 manat (2500 manata q\u0259d\u0259r 200 manat g\u00fcz\u0259\u015ft olunur)\u00a0= 300 manat.<\/p>\n

G\u0259lir vergisi – 0%. (8000 manata q\u0259d\u0259r g\u0259lir vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ft olunur)<\/p>\n

6+(500-200)x10% = 36 manat (sosial s\u0131\u011fortaya ay\u0131rmalar)<\/p>\n

500-36 = 464 manat<\/p>\n

Bel\u0259likl\u0259,\u00a0neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fanlar\u00a0<\/strong>bu \u00f6d\u0259ni\u015fl\u0259rd\u0259n sonra 464 manat \u0259m\u0259k haqq\u0131 alacaqlar.<\/p>\n

G\u00f6r\u00fcnd\u00fcy\u00fc kimi, 500 manata d\u00f6vl\u0259t sektorunda v\u0259 \u00f6z\u0259l sektorda \u00e7al\u0131\u015fanlar aras\u0131nda vergi v\u0259 sosial ay\u0131rmalar \u00fczr\u0259 f\u0259rq 52 manat t\u0259\u015fkil edir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259rin miqyas\u0131 o q\u0259d\u0259r b\u00f6y\u00fckd\u00fcr ki, buna inqilabi islahatlar da deyirl\u0259r. ARANTV.AZ x\u0259b\u0259r verir ki, oxu.az\u00a0 \u00f6lk\u0259d\u0259ki i\u015f\u00e7i q\u00fcvv\u0259sinin say\u0131n\u0131 n\u0259z\u0259r\u0259 al\u0131b d\u00f6vl\u0259t v\u0259 \u00f6z\u0259l sektorda \u00e7al\u0131\u015fanlar\u0131n b\u00fcdc\u0259y\u0259 \u00f6d\u0259ni\u015fl\u0259ri il\u0259 ba\u011fl\u0131 n\u0259tic\u0259 \u00e7\u0131xartma\u011fa \u00e7al\u0131\u015fd\u0131b. D\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, 01 yanvar 2019-cu ild\u0259n Vergi M\u0259c\u0259ll\u0259si \u00fczr\u0259 \u0259m\u0259k haqq\u0131ndan g\u0259lir vergisi hesablanmas\u0131 2 kateqoriyaya b\u00f6l\u00fcn\u0259c\u0259k: – D\u00f6vl\u0259t v\u0259 Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olanlar; – Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektoruna aid edil\u0259n vergi \u00f6d\u0259yicil\u0259rind\u0259 i\u015fl\u0259y\u0259n fiziki \u015f\u0259xsl\u0259rin muzdlu i\u015fd\u0259n ayl\u0131q g\u0259lirl\u0259rind\u0259n verginin hesablanmas\u0131. D\u00f6vl\u0259t v\u0259 neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olanlar \u00fc\u00e7\u00fcn\u00a0\u0259m\u0259k haqq\u0131ndan g\u0259lir…<\/p>\n","protected":false},"author":2,"featured_media":23712,"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":[1],"tags":[],"aioseo_notices":[],"gutentor_comment":0,"rttpg_featured_image_url":{"full":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199.jpg",482,361,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199.jpg",482,361,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199.jpg",482,361,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199-300x225.jpg",300,225,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199.jpg",482,361,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199.jpg",482,361,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199.jpg",482,361,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/11\/valyuta_00199.jpg",482,361,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"C\u0259miyy\u0259t<\/a>","rttpg_excerpt":"Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259rin miqyas\u0131 o q\u0259d\u0259r b\u00f6y\u00fckd\u00fcr ki, buna inqilabi islahatlar da deyirl\u0259r. ARANTV.AZ x\u0259b\u0259r verir ki, oxu.az\u00a0 \u00f6lk\u0259d\u0259ki i\u015f\u00e7i q\u00fcvv\u0259sinin say\u0131n\u0131 n\u0259z\u0259r\u0259 al\u0131b d\u00f6vl\u0259t v\u0259 \u00f6z\u0259l sektorda \u00e7al\u0131\u015fanlar\u0131n b\u00fcdc\u0259y\u0259 \u00f6d\u0259ni\u015fl\u0259ri il\u0259 ba\u011fl\u0131 n\u0259tic\u0259 \u00e7\u0131xartma\u011fa \u00e7al\u0131\u015fd\u0131b. D\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, 01 yanvar 2019-cu ild\u0259n Vergi M\u0259c\u0259ll\u0259si \u00fczr\u0259 \u0259m\u0259k haqq\u0131ndan g\u0259lir vergisi hesablanmas\u0131 2 kateqoriyaya b\u00f6l\u00fcn\u0259c\u0259k: – D\u00f6vl\u0259t…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/23711"}],"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=23711"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/23711\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/23712"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}