{"id":26467,"date":"2018-12-06T10:56:42","date_gmt":"2018-12-06T07:56:42","guid":{"rendered":"http:\/\/arantv.az\/?p=26467"},"modified":"2018-12-06T10:56:42","modified_gmt":"2018-12-06T07:56:42","slug":"isci-v%c9%99-is%c9%99gotur%c9%99n-kim-n%c9%99-q%c9%99d%c9%99r-vergi-v%c9%99-sosial-sigorta-od%c9%99y%c9%99c%c9%99k-hesablama","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=26467","title":{"rendered":"\u0130\u015f\u00e7i v\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259n: kim n\u0259 q\u0259d\u0259r vergi v\u0259 sosial s\u0131\u011forta \u00f6d\u0259y\u0259c\u0259k? – HESABLAMA"},"content":{"rendered":"

Yeni m\u0259c\u0259ll\u0259nin vergi y\u00fck\u00fcn\u00fc a\u015fa\u011f\u0131 sald\u0131\u011f\u0131n\u0131 b\u0259yan ed\u0259n nazirlik n\u0259tic\u0259d\u0259 i\u015f\u00e7il\u0259rin say\u0131n\u0131n gizl\u0259dilm\u0259si v\u0259 \u0259m\u0259khaqq\u0131 sistemind\u0259 ikili m\u00fchasibatl\u0131l\u0131q hallar\u0131n\u0131n aradan qald\u0131r\u0131laca\u011f\u0131n\u0131 g\u00f6zl\u0259yir.<\/p>\n

\u018fm\u0259k m\u00fcqavil\u0259si il\u0259 i\u015fl\u0259y\u0259nl\u0259rin say\u0131 1\/3-d\u0259n azd\u0131<\/strong><\/p>\n

ARANTV.AZ<\/strong>\u00a0x\u0259b\u0259r verir ki, m\u00fct\u0259x\u0259ssisl\u0259rin apard\u0131\u011f\u0131 t\u0259hlill\u0259r\u0259 \u0259sas\u0259n, Az\u0259rbaycanda \u201ck\u00f6lg\u0259 iqtisadiyyat\u0131\u201dn\u0131n geni\u015fl\u0259nm\u0259sinin \u0259sas s\u0259b\u0259bl\u0259rind\u0259n biri kimi \u0259m\u0259khaqq\u0131ndan tutulan sosial s\u0131\u011forta d\u0259r\u0259c\u0259si v\u0259 vergi y\u00fck\u00fc g\u00f6st\u0259rilir.<\/p>\n

<\/div>\n

Bu, \u0259ks\u0259r hallarda \u0259m\u0259khaqq\u0131n\u0131n m\u0259bl\u0259\u011finin d\u00fczg\u00fcn g\u00f6st\u0259rilm\u0259m\u0259sind\u0259 v\u0259 i\u015f\u00e7il\u0259rl\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin r\u0259smil\u0259\u015fdirilm\u0259m\u0259sind\u0259 \u00f6z\u00fcn\u00fc b\u00fcruz\u0259 verir.<\/p>\n

Haz\u0131rda \u00f6lk\u0259d\u0259 iqtisadi f\u0259al \u0259halinin say\u0131n\u0131n be\u015f\u00a0milyon n\u0259f\u0259r\u0259 yax\u0131n olmas\u0131na baxmayaraq, muzdlu i\u015f\u00e7il\u0259rin say\u0131 m\u0259\u015f\u011ful \u0259halinin c\u0259mi 31,5 faizini t\u0259\u015fkil edir. Ba\u015fqa s\u00f6zl\u0259, \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flayanlar\u0131n say\u0131 iqtisadi f\u0259al \u0259halinin say\u0131n\u0131n \u00fc\u00e7d\u0259 birind\u0259n azd\u0131r. 1,5 milyon n\u0259f\u0259rin k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131nda \u00e7al\u0131\u015fd\u0131\u011f\u0131 n\u0259z\u0259r\u0259 al\u0131nsa, qalan v\u0259t\u0259nda\u015flar\u0131n sahibkarl\u0131q f\u0259aliyy\u0259ti v\u0259 ya \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flamadan f\u0259rdi \u0259m\u0259kl\u0259 m\u0259\u015f\u011ful oldu\u011fu ayd\u0131n g\u00f6r\u00fcn\u0259r.<\/p>\n

\u0130ndi vergi y\u00fck\u00fc 40-51 faiz\u00a0aras\u0131nda d\u0259yi\u015fir<\/strong><\/p>\n

B\u0259s faktiki \u0259m\u0259k f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u0259halinin say\u0131n\u0131n r\u0259smi s\u0259n\u0259dl\u0259rd\u0259 bu q\u0259d\u0259r a\u015fa\u011f\u0131 g\u00f6st\u0259rilm\u0259sinin k\u00f6k\u00fcnd\u0259 n\u0259 dayan\u0131r?<\/p>\n

M\u00f6vcud qanunvericiliy\u0259 \u0259sas\u0259n, \u00f6d\u0259nilmi\u015f \u0259m\u0259khaqq\u0131na g\u00f6r\u0259 i\u015f\u00e7il\u0259rin v\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259rin \u00fcmumi vergi y\u00fck\u00fc 40-51 faiz aras\u0131nda d\u0259yi\u015fir. Bu s\u0259b\u0259bd\u0259n d\u0259 h\u0259m i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r, h\u0259m d\u0259 i\u015f\u00e7il\u0259r i\u015f yerl\u0259rinin r\u0259smil\u0259\u015fdirilm\u0259sind\u0259n yay\u0131n\u0131r v\u0259 \u0259m\u0259khaqq\u0131n\u0131n h\u0259qiqi m\u0259bl\u0259\u011finin gizl\u0259dilm\u0259sin\u0259 \u00fcst\u00fcnl\u00fck verirl\u0259r.<\/p>\n

Vergi qanunvericiliyin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259r\u0259 uy\u011fun olaraq, \u0259m\u0259khaqq\u0131 \u00fczr\u0259 vergi y\u00fck\u00fcn\u00fcn a\u015fa\u011f\u0131 sal\u0131nmas\u0131 v\u0259 \u0259m\u0259khaqq\u0131n\u0131n leqalla\u015fd\u0131r\u0131lmas\u0131na hesablanan islahatlar iki \u0259sas komponenti \u0259hat\u0259 ed\u0259c\u0259k. Haz\u0131rda \u00f6d\u0259nilmi\u015f \u0259m\u0259khaqq\u0131na g\u00f6r\u0259 g\u0259lir \u0259ld\u0259 ed\u0259n \u015f\u0259xsl\u0259r g\u0259lir vergisinin (14 faiz) v\u0259 sosial s\u0131\u011forta ay\u0131rmalar\u0131n\u0131n (3 faiz sosial s\u0131\u011forta + 0,5 faiz i\u015fsizlikd\u0259n s\u0131\u011forta), i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r is\u0259 yaln\u0131z sosial s\u0131\u011forta ay\u0131rmalar\u0131n\u0131n (22 faiz sosial s\u0131\u011forta + 0,5 faiz i\u015fsizlikd\u0259n s\u0131\u011forta) \u00f6d\u0259yicil\u0259ridir.<\/p>\n

Bu \u00f6d\u0259m\u0259l\u0259r i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r t\u0259r\u0259find\u0259n tutularaq d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259nilir.<\/p>\n

2019-cu ilin yanvar\u0131ndan h\u0259yata ke\u00e7iril\u0259c\u0259k islahatlar n\u0259tic\u0259sind\u0259 neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektoruna aid olan subyektl\u0259rl\u0259 m\u00fcnasib\u0259td\u0259 yeddi\u00a0il m\u00fcdd\u0259tin\u0259 g\u0259lir vergisi \u00fczr\u0259 g\u00fcz\u0259\u015ft t\u0259tbiq edil\u0259c\u0259k. V\u0259t\u0259nda\u015flar\u0131n pensiya h\u00fcquqlar\u0131n\u0131 n\u0259z\u0259rd\u0259 tutan m\u00f6vcud s\u0131\u011forta sisteminin t\u0259minat v\u0259 u\u00e7ot prinsipl\u0259rinin, habel\u0259 pensiya v\u0259 m\u00fcavin\u0259tl\u0259rin vaxt\u0131nda maliyy\u0259l\u0259\u015fdirilm\u0259si \u00fczr\u0259 m\u00f6vcud \u00f6d\u0259m\u0259 v\u0259 hesabatl\u0131l\u0131q sisteml\u0259ri saxlan\u0131lacaq.<\/p>\n

Yeni qayda nec\u0259dir?<\/strong><\/p>\n

\u0130slahat modelin\u0259 \u0259sas\u0259n, ayl\u0131q m\u0259bl\u0259\u011fi 8000 manatad\u0259k olan \u0259m\u0259khaqlar\u0131 \u00fczr\u0259 fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisi 14 faizd\u0259n 0 faiz\u0259 endiril\u0259c\u0259k, \u0259m\u0259k haqq\u0131n\u0131n 8000 manatdan yuxar\u0131 olan hiss\u0259si is\u0259 14 faiz d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisin\u0259 c\u0259lb olunacaq. G\u00fcz\u0259\u015ft m\u0259bl\u0259\u011finin haz\u0131rk\u0131 173 manatdan 200 manata qald\u0131r\u0131lmas\u0131 (b\u00fcdc\u0259 t\u0259\u015fkilatlar\u0131na, d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rin\u0259, neft-qaz sektoruna da \u015famil edilir) n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

Sosial s\u0131\u011forta haqlar\u0131n\u0131n v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta d\u0259r\u0259c\u0259l\u0259rin\u0259 g\u0259linc\u0259, bu, a\u015fa\u011f\u0131dak\u0131 qaydada m\u00fc\u0259yy\u0259n olunur:<\/p>\n

– \u0259m\u0259khaqq\u0131n\u0131n 200 manatad\u0259k olan m\u0259bl\u0259\u011fi \u00fczr\u0259: i\u015f\u00e7i – 3,5 faiz, i\u015f\u0259g\u00f6t\u00fcr\u0259n – 22,5 faiz (c\u0259mi 26 faiz);<\/p>\n

– \u0259m\u0259khaqq\u0131n\u0131n 200 manatdan yuxar\u0131 olan hiss\u0259si \u00fczr\u0259: i\u015f\u00e7i – 10,5 faiz, i\u015f\u0259g\u00f6t\u00fcr\u0259n – 15,5 faiz\u00a0 (c\u0259mi 26 faiz).<\/p>\n

D\u00f6vl\u0259t v\u0259 neft-qaz sah\u0259sind\u0259 (500 manat \u0259m\u0259khaqq\u0131 alan i\u015f\u00e7il\u0259rin vergi v\u0259 sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rinin hesablanmas\u0131na dair n\u00fcmun\u0259l\u0259r) f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259nl\u0259r \u00fc\u00e7\u00fcn:<\/p>\n

Vergi \u00fczr\u0259:<\/p>\n

500 – 200 (2500 manata q\u0259d\u0259r 200 manat g\u00fcz\u0259\u015ft olunur) = 300 manat
\n300 manat\u00a0 x 14 faiz (g\u0259lir vergisi) = 42 manat<\/p>\n

Sosial s\u0131\u011forta \u00fczr\u0259:<\/p>\n

500 x 3,5 faiz\u00a0 = 17,5 manat
\nC\u0259mi: 59,5 manat
\n500 manat – 59,5 manat = 440,5 manat.<\/p>\n

Y\u0259ni d\u00f6vl\u0259t v\u0259 neft-qaz sah\u0259sind\u0259 \u00e7al\u0131\u015fan v\u0259 ayl\u0131q maa\u015f\u0131 500 manat olan i\u015f\u00e7il\u0259r vergi v\u0259 sosial s\u0131\u011forta haqlar\u0131n\u0131 \u00f6d\u0259dikd\u0259n sonra 440,5 manat \u0259m\u0259khaqq\u0131 alacaq.<\/p>\n

Neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t\u00a0sektorunda \u00e7al\u0131\u015fanlar \u00fc\u00e7\u00fcn:<\/p>\n

Vergi \u00fczr\u0259:<\/p>\n

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

Sosial s\u0131\u011forta \u00fczr\u0259:<\/p>\n

6+ (500-200) x10,5 faiz = 37,5 manat
\nC\u0259mi: 37,5 manat.<\/p>\n

500-37,5=462,5 manat.<\/p>\n

Y\u0259ni neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan v\u0259 ayl\u0131q maa\u015f\u0131 500 manat olan i\u015f\u00e7il\u0259r vergi v\u0259 sosial s\u0131\u011forta haqlar\u0131n\u0131 \u00f6d\u0259dikd\u0259n sonra 462,5 manat \u0259m\u0259khaqq\u0131 alacaqlar.<\/p>\n

Qeyd ed\u0259k ki, bu islahatlar\u0131n qeyri-d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan t\u0259xmin\u0259n 450 min n\u0259f\u0259rin \u0259m\u0259k g\u0259lirl\u0259rinin art\u0131r\u0131lmas\u0131na xidm\u0259t ed\u0259c\u0259yi proqnozla\u015fd\u0131r\u0131l\u0131r. G\u00fcz\u0259\u015ftli m\u0259bl\u0259\u011fin t\u0259tbiqi n\u0259tic\u0259sind\u0259 i\u015f\u00e7il\u0259rin \u0259m\u0259khaqlar\u0131nda azalma olmayacaq. \u0130slahatlardan sonra qeyri-r\u0259smi m\u0259\u015f\u011fullu\u011fun s\u0259viyy\u0259si azalacaq v\u0259 sahibkarlar\u0131n \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rini r\u0259smil\u0259\u015fdirm\u0259sin\u0259 iqtisadi mara\u011f\u0131 artacaq. oxu.az<\/p>\n","protected":false},"excerpt":{"rendered":"

Yeni m\u0259c\u0259ll\u0259nin vergi y\u00fck\u00fcn\u00fc a\u015fa\u011f\u0131 sald\u0131\u011f\u0131n\u0131 b\u0259yan ed\u0259n nazirlik n\u0259tic\u0259d\u0259 i\u015f\u00e7il\u0259rin say\u0131n\u0131n gizl\u0259dilm\u0259si v\u0259 \u0259m\u0259khaqq\u0131 sistemind\u0259 ikili m\u00fchasibatl\u0131l\u0131q hallar\u0131n\u0131n aradan qald\u0131r\u0131laca\u011f\u0131n\u0131 g\u00f6zl\u0259yir. \u018fm\u0259k m\u00fcqavil\u0259si il\u0259 i\u015fl\u0259y\u0259nl\u0259rin say\u0131 1\/3-d\u0259n azd\u0131 ARANTV.AZ\u00a0x\u0259b\u0259r verir ki, m\u00fct\u0259x\u0259ssisl\u0259rin apard\u0131\u011f\u0131 t\u0259hlill\u0259r\u0259 \u0259sas\u0259n, Az\u0259rbaycanda \u201ck\u00f6lg\u0259 iqtisadiyyat\u0131\u201dn\u0131n geni\u015fl\u0259nm\u0259sinin \u0259sas s\u0259b\u0259bl\u0259rind\u0259n biri kimi \u0259m\u0259khaqq\u0131ndan tutulan sosial s\u0131\u011forta d\u0259r\u0259c\u0259si v\u0259 vergi y\u00fck\u00fc g\u00f6st\u0259rilir. Bu, \u0259ks\u0259r hallarda \u0259m\u0259khaqq\u0131n\u0131n m\u0259bl\u0259\u011finin d\u00fczg\u00fcn g\u00f6st\u0259rilm\u0259m\u0259sind\u0259 v\u0259 i\u015f\u00e7il\u0259rl\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin r\u0259smil\u0259\u015fdirilm\u0259m\u0259sind\u0259 \u00f6z\u00fcn\u00fc b\u00fcruz\u0259 verir. Haz\u0131rda \u00f6lk\u0259d\u0259 iqtisadi f\u0259al \u0259halinin say\u0131n\u0131n be\u015f\u00a0milyon n\u0259f\u0259r\u0259 yax\u0131n olmas\u0131na baxmayaraq, muzdlu i\u015f\u00e7il\u0259rin say\u0131 m\u0259\u015f\u011ful \u0259halinin c\u0259mi 31,5 faizini t\u0259\u015fkil edir. Ba\u015fqa…<\/p>\n","protected":false},"author":2,"featured_media":26468,"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\/12\/48e46298213cc2b23327681dd7f0b7d9.jpg",620,412,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9.jpg",620,412,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9.jpg",620,412,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9-300x199.jpg",300,199,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9.jpg",620,412,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9.jpg",620,412,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9.jpg",620,412,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/48e46298213cc2b23327681dd7f0b7d9.jpg",620,412,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":"Yeni m\u0259c\u0259ll\u0259nin vergi y\u00fck\u00fcn\u00fc a\u015fa\u011f\u0131 sald\u0131\u011f\u0131n\u0131 b\u0259yan ed\u0259n nazirlik n\u0259tic\u0259d\u0259 i\u015f\u00e7il\u0259rin say\u0131n\u0131n gizl\u0259dilm\u0259si v\u0259 \u0259m\u0259khaqq\u0131 sistemind\u0259 ikili m\u00fchasibatl\u0131l\u0131q hallar\u0131n\u0131n aradan qald\u0131r\u0131laca\u011f\u0131n\u0131 g\u00f6zl\u0259yir. \u018fm\u0259k m\u00fcqavil\u0259si il\u0259 i\u015fl\u0259y\u0259nl\u0259rin say\u0131 1\/3-d\u0259n azd\u0131 ARANTV.AZ\u00a0x\u0259b\u0259r verir ki, m\u00fct\u0259x\u0259ssisl\u0259rin apard\u0131\u011f\u0131 t\u0259hlill\u0259r\u0259 \u0259sas\u0259n, Az\u0259rbaycanda \u201ck\u00f6lg\u0259 iqtisadiyyat\u0131\u201dn\u0131n geni\u015fl\u0259nm\u0259sinin \u0259sas s\u0259b\u0259bl\u0259rind\u0259n biri kimi \u0259m\u0259khaqq\u0131ndan tutulan sosial s\u0131\u011forta d\u0259r\u0259c\u0259si v\u0259 vergi y\u00fck\u00fc g\u00f6st\u0259rilir. 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