{"id":27109,"date":"2018-12-11T13:10:12","date_gmt":"2018-12-11T10:10:12","guid":{"rendered":"http:\/\/arantv.az\/?p=27109"},"modified":"2018-12-11T13:10:12","modified_gmt":"2018-12-11T10:10:12","slug":"vergil%c9%99rin-sad%c9%99l%c9%99smisi-v%c9%99-ya-vergi-yuku-artan-kiml%c9%99rdir-r%c9%99y","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=27109","title":{"rendered":"Vergil\u0259rin sad\u0259l\u0259\u015fmi\u015fi v\u0259 ya vergi y\u00fck\u00fc artan kiml\u0259rdir? – R\u018fY"},"content":{"rendered":"

Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259rinin g\u0259l\u0259n il yanvar\u0131n 1-d\u0259n g\u0259lir v\u0259 ya m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259yicisi olmas\u0131 b\u0259zi xidm\u0259t sah\u0259l\u0259rin\u0259 baha ba\u015fa g\u0259lir.<\/p>\n

ARANTV.AZ\u00a0<\/b>x\u0259b\u0259r verir ki, bu, x\u00fcsus\u0259n\u00a0intellektual m\u00fclkiyy\u0259t sahibl\u0259rin\u0259 aiddir.<\/p>\n

Xidm\u0259ti m\u00fcqavil\u0259 il\u0259 i\u015fl\u0259y\u0259n ekspertl\u0259r, xarici m\u0259tbuat orqanlar\u0131n\u0131n Az\u0259rbaycandak\u0131 \u0259m\u0259kda\u015flar\u0131, el\u0259c\u0259 d\u0259, \u00f6lk\u0259 daxilind\u0259 jurnalistika f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n b\u00f6y\u00fck bir qrup vergi \u00f6hd\u0259liyinin artmas\u0131ndan narahatd\u0131r.<\/p>\n

<\/div>\n

Niy\u0259 50 faiz\u00a0yox, 20 faiz?<\/strong><\/p>\n

Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisinin g\u0259lir v\u0259 ya m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259yicisi olmaq imkan\u0131 v\u0259 bu halda vergi y\u00fck\u00fcn\u00fcn be\u015f d\u0259f\u0259y\u0259d\u0259k azalaca\u011f\u0131 il\u0259 ba\u011fl\u0131 a\u00e7\u0131qlamaya m\u00fcnasib\u0259t bildir\u0259n iqtisad\u00e7\u0131 ekspert\u00a0R\u00f6v\u015f\u0259n A\u011fayev<\/strong>in s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, vergi r\u0259smisi d\u0259yi\u015fikliyi \u0259sasland\u0131rmaq \u00fc\u00e7\u00fcn hipotezadan istifad\u0259 edib.<\/p>\n

\u201cNazirliyin \u0259m\u0259kda\u015f\u0131 bildirdi ki, 20 faiz rentabellik olarsa\u2026 B\u0259lk\u0259, 50 faiz rentabellikl\u0259 i\u015fl\u0259yir, b\u0259lk\u0259, 5 faiz. Y\u0259ni rentabellilik arqumentinin \u00f6z\u00fc m\u00fcbahis\u0259lidir, \u00e7\u00fcnki hipotezadan istifad\u0259 etdikd\u0259, onun m\u00fcdafi\u0259si \u00fc\u00e7\u00fcn ciddi arqumentl\u0259r g\u0259tirilm\u0259lidir. V\u0259 hipoteza ir\u0259li s\u00fcr\u00fcr ki, 20 faiz\u00a0olarsa, b\u0259lk\u0259, daha \u00e7oxdur. V\u0259 niy\u0259 50 faiz\u00a0yox, 20 faiz?\u201d<\/p>\n

El\u0259 sah\u0259l\u0259r var ki, vergi y\u00fck\u00fc art\u0131r<\/strong><\/p>\n

Ekspert qeyd etdi ki, el\u0259 sah\u0259l\u0259r var ki, orada rentabellik 100 faizdir. M\u0259s\u0259l\u0259n, intellektual xidm\u0259t g\u00f6st\u0259r\u0259nl\u0259rin el\u0259 bir x\u0259rci yoxdur.<\/p>\n

\u201cTutaq ki, xarici m\u0259tbuat orqan\u0131n\u0131n Az\u0259rbaycandak\u0131 m\u00fcxbiri 10 min manat qazan\u0131r, bu, el\u0259 onun g\u0259liri ola bil\u0259r, \u00e7\u00fcnki istifad\u0259 etdiyi bir internetdir v\u0259 \u0259lav\u0259 el\u0259 bir x\u0259rc madd\u0259si yoxdur. Bu halda vergi \u0259m\u0259kda\u015f\u0131n\u0131n dediyi kimi, 83 manat deyil, 500 manat vergi \u00f6d\u0259m\u0259lidir, halbuki sad\u0259l\u0259\u015fdirilmi\u015f vergi imkan verirdi ki, xidm\u0259t g\u00f6st\u0259r\u0259n rayonda i\u015fl\u0259yirs\u0259, 200 manat, Bak\u0131da i\u015fl\u0259yirs\u0259, 400 manat \u00f6d\u0259sin\u201d.<\/p>\n

Nazirlik r\u0259smisinin \u00e7\u0131x\u0131\u015f\u0131ndan qeyd<\/strong><\/p>\n

Qeyd ed\u0259k ki, Vergil\u0259r Nazirliyinin Vergi siyas\u0259ti Departamentinin ba\u015f direktoru\u00a0Samir\u0259 Musayeva\u00a0<\/strong>bu m\u0259s\u0259l\u0259y\u0259 bel\u0259 \u015f\u0259rh vermi\u015fdi:<\/p>\n

\u201c\u00c7\u00fcnki bildiyimiz kimi, sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi \u00fcmumi d\u00f6vriyy\u0259nin 4 faizi qismind\u0259 vergi \u00f6d\u0259yirdi. G\u0259lir vergisi is\u0259 g\u0259lirl\u0259rd\u0259n x\u0259rcl\u0259r \u00e7\u0131x\u0131ld\u0131qdan sonra yerd\u0259 qalan g\u0259lir v\u0259 ya h\u00fcquqi \u015f\u0259xsin m\u0259nf\u0259\u0259tidir.<\/p>\n

\u015e\u0259rti m\u0259nf\u0259\u0259tlilik d\u0259r\u0259c\u0259sini 20 faiz\u00a0g\u00f6t\u00fcrs\u0259k, ayl\u0131q 10 min manatad\u0259k g\u0259lir \u0259ld\u0259 ed\u0259n \u015f\u0259xsl\u0259rd\u0259 4 faiz\u00a0sad\u0259l\u0259\u015fdirilmi\u015f vergid\u0259 sahibkar 400 manat vergi \u00f6d\u0259yirdis\u0259, bu g\u00fcn g\u0259lir vergisin\u0259 ke\u00e7diyi v\u0259 yen\u0259 d\u0259 20 faiz rentabellikl\u0259 i\u015fl\u0259diyi halda d\u00f6vl\u0259tin verdiyi g\u0259lir v\u0259 m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 75 faizlik g\u00fcz\u0259\u015ft t\u0259tbiq edilm\u0259kl\u0259, c\u0259mi 83,3 manat vergi \u00f6d\u0259y\u0259c\u0259k.<\/p>\n

Y\u0259ni m\u00fcqayis\u0259 ets\u0259k, 400 manatdan 83 manata d\u00fc\u015f\u00fcr. Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququ m\u0259hdudla\u015fd\u0131r\u0131lan sahibkar vergi u\u00e7otunu d\u0259qiq v\u0259 \u015f\u0259ffaf apard\u0131\u011f\u0131 halda, vergi y\u00fck\u00fc, \u0259slind\u0259, d\u0259f\u0259l\u0259rl\u0259 a\u015fa\u011f\u0131 sal\u0131n\u0131b\u201d.<\/p>\n

Vergisi sad\u0259 olanlar kiml\u0259rdir?<\/strong><\/p>\n

Ekspert 75 faiz\u00a0vergi g\u00fcz\u0259\u015ftinin verilm\u0259sinin d\u0259 \u0259leyhin\u0259dir:<\/p>\n

\u201cBu, sa\u011f \u0259ll\u0259 sol qula\u011f\u0131 qa\u015f\u0131maq kimi bir \u015feydir. Ondansa m\u0259nf\u0259\u0259t vergisini differensialla\u015fd\u0131rs\u0131nlar\u201d.<\/p>\n

Sad\u0259l\u0259\u015fmi\u015f vergi \u00f6d\u0259yicisi kimi qalanlar kiml\u0259rdir?<\/p>\n

\u0130qtisad\u00e7\u0131n\u0131n s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, bu kateqoriya kifay\u0259t q\u0259d\u0259r daral\u0131b:<\/p>\n

\u201cBu kateqoriyaya d\u00fc\u015f\u0259nl\u0259rin bir qismi patent \u00f6d\u0259yicil\u0259ridir, m\u0259s\u0259l\u0259n, d\u0259rzil\u0259r aiddir. \u00dcmumiyy\u0259tl\u0259, patent \u00f6d\u0259yicil\u0259rinin sad\u0259l\u0259\u015fmi\u015f vergiy\u0259 aid edilm\u0259sinin t\u0259r\u0259fdar\u0131 deyil\u0259m. Onlar g\u0259lir vergisi \u00f6d\u0259yicil\u0259ri olmal\u0131d\u0131rlar, \u00e7\u00fcnki patent g\u0259lirl\u0259r \u0259sas\u0131nda t\u0259yin edilir, T\u00fcrkiy\u0259d\u0259 d\u0259 bel\u0259dir\u201d.<\/p>\n

Bundan ba\u015fqa, sad\u0259l\u0259\u015fmi\u015f vergi \u00f6d\u0259yicil\u0259rin\u0259 200 min\u0259 q\u0259d\u0259r d\u00f6vriyy\u0259si olan ticar\u0259t\u00e7il\u0259r, ictimai ia\u015f\u0259, s\u0259rni\u015finda\u015f\u0131ma xidm\u0259ti daxildir. \u0130ctimai ia\u015f\u0259 f\u0259aliyy\u0259ti \u00fczr\u0259 8%-lik sad\u0259l\u0259\u015fdirilmi\u015f vergi d\u0259r\u0259c\u0259si is\u0259 saxlan\u0131l\u0131r.<\/p>\n

Verginin analitik bazas\u0131 olmal\u0131d\u0131r<\/strong><\/p>\n

Ekspert vergi sah\u0259sind\u0259 sistemli i\u015f, analitik bazan\u0131n \u00e7ox y\u00fcks\u0259k s\u0259viyy\u0259d\u0259 olmas\u0131n\u0131n vacibliyini vur\u011fulad\u0131.<\/p>\n

\u201cVerginin analitik bazas\u0131 olmal\u0131d\u0131r, orada makroiqtisadiyyat\u0131 bil\u0259n m\u00fct\u0259x\u0259ssisl\u0259r \u00e7al\u0131\u015fmal\u0131d\u0131r. M\u0259tbuata is\u0259 a\u00e7\u0131qlama bel\u0259 olmal\u0131 idi: Hesablama aparm\u0131\u015f\u0131q, s\u0259kkiz\u00a0min manata q\u0259d\u0259r vergini l\u0259\u011fv etmi\u015fik. Bu g\u00f6st\u0259rir ki, bu q\u0259d\u0259r i\u015f\u00e7i q\u00fcvv\u0259si yax\u0131n bir ild\u0259 bu q\u0259d\u0259r, iki ild\u0259 bu q\u0259d\u0259r, \u00fc\u00e7\u00a0ild\u0259 bu q\u0259d\u0259r leqalla\u015facaq. A\u00e7\u0131qlamalar konkret hesablamalarla verilm\u0259lidir\u201d.oxu.az<\/p>\n","protected":false},"excerpt":{"rendered":"

Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259rinin g\u0259l\u0259n il yanvar\u0131n 1-d\u0259n g\u0259lir v\u0259 ya m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259yicisi olmas\u0131 b\u0259zi xidm\u0259t sah\u0259l\u0259rin\u0259 baha ba\u015fa g\u0259lir. ARANTV.AZ\u00a0x\u0259b\u0259r verir ki, bu, x\u00fcsus\u0259n\u00a0intellektual m\u00fclkiyy\u0259t sahibl\u0259rin\u0259 aiddir. Xidm\u0259ti m\u00fcqavil\u0259 il\u0259 i\u015fl\u0259y\u0259n ekspertl\u0259r, xarici m\u0259tbuat orqanlar\u0131n\u0131n Az\u0259rbaycandak\u0131 \u0259m\u0259kda\u015flar\u0131, el\u0259c\u0259 d\u0259, \u00f6lk\u0259 daxilind\u0259 jurnalistika f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n b\u00f6y\u00fck bir qrup vergi \u00f6hd\u0259liyinin artmas\u0131ndan narahatd\u0131r. Niy\u0259 50 faiz\u00a0yox, 20 faiz? Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisinin g\u0259lir v\u0259 ya m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259yicisi olmaq imkan\u0131 v\u0259 bu halda vergi y\u00fck\u00fcn\u00fcn be\u015f d\u0259f\u0259y\u0259d\u0259k azalaca\u011f\u0131 il\u0259 ba\u011fl\u0131 a\u00e7\u0131qlamaya m\u00fcnasib\u0259t bildir\u0259n iqtisad\u00e7\u0131 ekspert\u00a0R\u00f6v\u015f\u0259n A\u011fayevin s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, vergi r\u0259smisi d\u0259yi\u015fikliyi \u0259sasland\u0131rmaq…<\/p>\n","protected":false},"author":2,"featured_media":27110,"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\/audit-fraud_PXFH.jpg",620,414,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH.jpg",620,414,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH.jpg",620,414,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH-300x200.jpg",300,200,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH.jpg",620,414,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH.jpg",620,414,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH.jpg",620,414,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2018\/12\/audit-fraud_PXFH.jpg",620,414,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":"Sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicil\u0259rinin g\u0259l\u0259n il yanvar\u0131n 1-d\u0259n g\u0259lir v\u0259 ya m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259yicisi olmas\u0131 b\u0259zi xidm\u0259t sah\u0259l\u0259rin\u0259 baha ba\u015fa g\u0259lir. ARANTV.AZ\u00a0x\u0259b\u0259r verir ki, bu, x\u00fcsus\u0259n\u00a0intellektual m\u00fclkiyy\u0259t sahibl\u0259rin\u0259 aiddir. Xidm\u0259ti m\u00fcqavil\u0259 il\u0259 i\u015fl\u0259y\u0259n ekspertl\u0259r, xarici m\u0259tbuat orqanlar\u0131n\u0131n Az\u0259rbaycandak\u0131 \u0259m\u0259kda\u015flar\u0131, el\u0259c\u0259 d\u0259, \u00f6lk\u0259 daxilind\u0259 jurnalistika f\u0259aliyy\u0259ti g\u00f6st\u0259r\u0259n b\u00f6y\u00fck bir qrup vergi \u00f6hd\u0259liyinin artmas\u0131ndan narahatd\u0131r. Niy\u0259 50 faiz\u00a0yox,…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/27109"}],"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=27109"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/27109\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/27110"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=27109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=27109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=27109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}