{"id":311656,"date":"2021-03-12T11:53:05","date_gmt":"2021-03-12T08:53:05","guid":{"rendered":"http:\/\/arantv.az\/?p=311656"},"modified":"2021-03-12T11:53:05","modified_gmt":"2021-03-12T08:53:05","slug":"vergi-islahatlari-biznesin-s%c9%99ffafligina-nec%c9%99-t%c9%99sir-etdi-t%c9%99hlil","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=311656","title":{"rendered":"Vergi islahatlar\u0131 biznesin \u015f\u0259ffafl\u0131\u011f\u0131na nec\u0259 t\u0259sir etdi? -T\u018fHL\u0130L"},"content":{"rendered":"

Pandemiya \u015f\u0259raitind\u0259 vergi daxilolmalar\u0131 \u00fczr\u0259 proqnozlar\u0131n icras\u0131 bu islahatlar\u0131n n\u0259tic\u0259l\u0259ri olaraq ortaya \u00e7\u0131x\u0131b<\/em><\/p>\n

Koronavirus pandemiyas\u0131n\u0131n iqtisadiyyata v\u0259 biznes subyektl\u0259rin\u0259 m\u0259nfi t\u0259sirl\u0259rin\u0259, bununla \u0259laq\u0259dar 2020-ci ild\u0259 sahibkarl\u0131q subyektl\u0259rinin f\u0259aliyy\u0259tind\u0259 m\u0259cburi m\u0259hdudiyy\u0259tl\u0259rin t\u0259tbiqin\u0259 baxmayaraq, D\u00f6vl\u0259t Vergi Xidm\u0259tinin x\u0259tti il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f proqnoz daxilolmalar tam h\u0259cmd\u0259 yerin\u0259 yetirildi v\u0259 proqnozdan \u0259lav\u0259 daxilolmalar 197,3 milyon manat t\u0259\u015fkil etdi.<\/p>\n

Pandemiya d\u00f6vr\u00fcnd\u0259 vergi daxilolmalar\u0131n\u0131n tam h\u0259cmd\u0259 t\u0259min olunmas\u0131 bir s\u0131ra iqtisad\u00e7\u0131 ekspertl\u0259rd\u0259 m\u00fc\u0259yy\u0259n suallar yarad\u0131b. Resessiya \u015f\u0259raitind\u0259 daxilolmalar\u0131n azalmal\u0131 oldu\u011fu, \u00dcDM-in real h\u0259cminin azalmas\u0131 fonunda g\u0259lirl\u0259rin v\u0259 vergi \u00f6d\u0259m\u0259l\u0259rinin d\u0259 a\u015fa\u011f\u0131 d\u00fc\u015fm\u0259li oldu\u011fu vur\u011fulan\u0131r, eyni zamanda, daxilolmalar\u0131n icras\u0131 sahibkarlardan daha \u00e7ox vergi toplanmas\u0131 il\u0259 \u0259laq\u0259l\u0259ndirilir.<\/p>\n

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H\u0259r \u015feyd\u0259n \u00f6nc\u0259 o qeyd edilm\u0259lidir ki, resessiya \u015f\u0259raiti daxilolmalara m\u0259nfi t\u0259sir g\u00f6st\u0259rs\u0259 d\u0259, h\u0259r bir iqtisadiyyat\u0131n f\u0259rdi x\u00fcsusiyy\u0259tl\u0259rind\u0259n as\u0131l\u0131 olaraq, b\u00fcdc\u0259 daxilolmalar\u0131 art\u0131m n\u00fcmayi\u015f etdir\u0259 bilir. Bu region d\u00f6vl\u0259tl\u0259ri \u00fc\u00e7\u00fcn d\u0259 xarakterikdir. M\u0259s\u0259l\u0259n, Qazax\u0131standa b\u00fcdc\u0259 daxilolmalar\u0131 proqnozlardan art\u0131q olub, enerji resurslar\u0131n\u0131n \u00dcDM-d\u0259 v\u0259 ixracda y\u00fcks\u0259k pay\u0131 olan Rusiyada is\u0259 b\u00fcdc\u0259nin qeyri-xammal g\u0259lirl\u0259rind\u0259 \u0259h\u0259miyy\u0259tli art\u0131m olub.<\/p>\n

Az\u0259rbaycanda vergi daxilolmalar\u0131n\u0131n art\u0131m\u0131na g\u0259tirmi\u015f \u0259sas s\u0259b\u0259bl\u0259ri t\u0259hlil ed\u0259rk\u0259n, burada \u00f6n\u0259 \u00e7\u0131xan \u0259sas m\u0259s\u0259l\u0259 son iki ild\u0259 biznes d\u00f6vriyy\u0259nin, g\u0259lir m\u0259nb\u0259l\u0259rinin, \u0259m\u0259k haqq\u0131 fondunun, i\u015f yerl\u0259rinin \u201ca\u011fard\u0131lmas\u0131\u201d, vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n keyfiyy\u0259tinin y\u00fcks\u0259lm\u0259si, ayr\u0131-ayr\u0131 m\u0259nb\u0259 formala\u015fd\u0131r\u0131c\u0131 sektorlarda m\u00fc\u015fahid\u0259 olunan art\u0131mlar diqq\u0259t \u00e7\u0259kir.<\/p>\n

\u0130qtisadi f\u0259aliyy\u0259t sah\u0259l\u0259rind\u0259 v\u0259ziyy\u0259t<\/strong><\/p>\n

Proqnozdan art\u0131q vergi daxilolmas\u0131 qeyri-neft sektorunun hesab\u0131na t\u0259min edilib. Daxilolmalar\u0131n art\u0131m\u0131na s\u0259b\u0259b olan sektorlara diqq\u0259t yetirs\u0259k, g\u00f6r\u0259 bil\u0259rik ki,\u00a0 resessiya \u015f\u0259raitind\u0259 b\u0259zi sektorlardan vergi daxilolmalar\u0131 daha \u00e7ox olub. M\u0259s\u0259l\u0259n, bunlar ticar\u0259t v\u0259 qeyri-neft s\u0259nayesi sektorlar\u0131d\u0131r. Qeyri-neft daxilolmalar\u0131nda \u0259n y\u00fcks\u0259k paya malik ticar\u0259t sektorundan daxilolmalar 16,8 %, qeyri-neft s\u0259nayesind\u0259n is\u0259 9,2 % art\u0131b. Topdan ticar\u0259td\u0259 daxilolman\u0131n art\u0131m\u0131 is\u0259 33,3 % t\u0259\u015fkil edir. Bu daxilolmalar\u0131n formala\u015fmas\u0131na t\u0259sir ed\u0259n \u0259sas bu sektorlard\u0131r. T\u0259kc\u0259 bu iki sektorun vergi daxilolmalar\u0131nda x\u00fcsusi \u00e7\u0259kisi 36 % t\u0259\u015fkil edir. Qeyri-neft sektoru \u00fczr\u0259 daxilolmalar\u0131n 2 milyard manata yax\u0131n\u0131n\u0131 m\u0259hz bu iki sektor t\u0259min edib.<\/p>\n

Qeyd ed\u0259k ki, pandemiya v\u0259 karantin d\u00f6vr\u00fcnd\u0259 ticar\u0259t, o c\u00fcml\u0259d\u0259n p\u0259rak\u0259nd\u0259 v\u0259 topdan ticar\u0259t sah\u0259l\u0259ri iqtisadi f\u0259all\u0131\u011f\u0131 daha \u00e7ox qoruyan sferalard\u0131r. \u018fhalinin kritik istehlak x\u0259rcl\u0259ri m\u0259cmu t\u0259l\u0259bin dig\u0259r komponentl\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 t\u0259n\u0259zz\u00fcl\u0259 az h\u0259ssas olan element oldu\u011funa g\u00f6r\u0259, ticar\u0259t sektoru (x\u00fcsusil\u0259 d\u0259, \u0259rzaq d\u00f6vriyy\u0259si \u00fczr\u0259) \u00f6z d\u00f6vriyy\u0259sini \u0259h\u0259miyy\u0259tli s\u0259viyy\u0259d\u0259 qoruya bilib.<\/p>\n

Dig\u0259r t\u0259r\u0259fd\u0259n, \u015fax\u0259l\u0259nm\u0259 siyas\u0259ti \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u00f6t\u0259n il qeyri-neft s\u0259naye istehsal\u0131 da \u0259h\u0259miyy\u0259tli d\u0259r\u0259c\u0259d\u0259 art\u0131b ki, bu da daxili bazar\u0131n idxaldan as\u0131l\u0131\u011f\u0131n\u0131n azald\u0131lmas\u0131na xidm\u0259t edir. M\u0259hz bu s\u0259b\u0259bl\u0259rd\u0259n ticar\u0259t v\u0259 qeyri-neft s\u0259nayesind\u0259n vergi daxiolmalar\u0131n\u0131n art\u0131m\u0131 m\u00fc\u015fahid\u0259 olunub. \u00dcst\u0259lik ticar\u0259t sektorunda r\u0259q\u0259msal vergi inizbat\u00e7\u0131l\u0131\u011f\u0131n\u0131n t\u0259tbiqi d\u0259 d\u00f6vriyy\u0259ni \u201ca\u011fardan\u201d \u0259h\u0259miyy\u0259tli amil olub.<\/p>\n

Bundan ba\u015fqa, bank-maliyy\u0259 sektorunda 4,8 %, n\u0259qliyyat sektorunda 18,6 %, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 sektorunda 15,8 %, b\u00fcdc\u0259nin dig\u0259r sektorlar b\u00f6lm\u0259si \u00fczr\u0259 is\u0259 3,9 % art\u0131m qeyd\u0259 al\u0131n\u0131b. Bu sektorlar vergi daxilolmalar\u0131n\u0131n 1,15 milyard manat\u0131n\u0131 t\u0259min edib.<\/p>\n

\u018fsas geril\u0259m\u0259 turizm, ia\u015f\u0259 v\u0259 tikinti sektorlar\u0131nda m\u00fc\u015fahid\u0259 olunub. Bununla bel\u0259, xidm\u0259t sektoru 1,3 milyard manat, tikinti sektoru 842 milyon manat, rabit\u0259 sektoru 283 milyon manata yax\u0131n daxilolman\u0131 t\u0259min edib.<\/p>\n

T\u0259diyy\u0259 n\u00f6vl\u0259ri \u00fczr\u0259 v\u0259ziyy\u0259t<\/strong><\/p>\n

T\u0259diyy\u0259l\u0259r \u00fczr\u0259 t\u0259hlill\u0259r is\u0259 g\u00f6st\u0259rir ki, qeyri-neft sektorunda aksizl\u0259r iki d\u0259f\u0259, m\u0259nf\u0259\u0259t vergisi 12% v\u0259 fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisi 20,9 % art\u0131b. Bu \u00fc\u00e7 t\u0259diyy\u0259 \u00fczr\u0259 vergi daxilolmalar\u0131 3,1 milyard manata yax\u0131nd\u0131r v\u0259 \u00fcmumi vergi y\u0131\u011f\u0131m\u0131n\u0131n 55 %-\u0259 yax\u0131n\u0131n\u0131 t\u0259min edir. Qeyri-neft sektorundan t\u0259kc\u0259 m\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 1,6 milyard manata yax\u0131n daxilolma t\u0259min edilib.<\/p>\n

Aksizli m\u0259hsullar\u0131n istehsal\u0131 sah\u0259si \u201ck\u00f6lg\u0259 iqtisadiyyat\u0131\u201dn\u0131n \u0259sas m\u00f6vcud oldu\u011fu sektorlardan biri idi v\u0259 bu sah\u0259d\u0259 son \u00fc\u00e7 ild\u0259 apar\u0131lan islahatlar\u0131n n\u0259tic\u0259si olaraq k\u00f6kl\u00fc \u201ca\u011farma\u201d meyill\u0259ri m\u00fc\u015fahid\u0259 olunur. Aksizli mallar\u0131n istehsal\u00e7\u0131lar\u0131 \u00fczr\u0259 d\u00f6vriyy\u0259 2020-ci ild\u0259 51,0 %, vergi \u00f6d\u0259m\u0259l\u0259ri is\u0259 iki d\u0259f\u0259d\u0259n \u00e7ox art\u0131b. 2020-ci ild\u0259 aksiz vergisi \u00fczr\u0259 daxilolma 2017-ci ill\u0259 m\u00fcqayis\u0259d\u0259 18 d\u0259f\u0259 art\u0131b.<\/p>\n

Fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisi \u00fczr\u0259 proqnozla\u015fd\u0131r\u0131landan 21 milyon manat art\u0131q v\u0259sait daxil olub. Burada f\u0259rdi sahibkarlar\u0131n g\u0259lir vergisi \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259rin h\u0259cmind\u0259 m\u00fcsb\u0259t dinamika m\u00fc\u015fahid\u0259 olunur. 2019-cu ild\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi sah\u0259sind\u0259 islahat\u0131n apar\u0131lmas\u0131, \u00f6d\u0259yicil\u0259rin \u0259hat\u0259 dair\u0259sinin optimalla\u015fd\u0131r\u0131lmas\u0131 g\u0259lir vergisinin \u00f6d\u0259yicil\u0259rinin say\u0131n\u0131n artmas\u0131na v\u0259 bu t\u0259diyy\u0259 n\u00f6v\u00fc \u00fczr\u0259 daxilolmalar\u0131n art\u0131m\u0131 il\u0259 n\u0259tic\u0259l\u0259nib.<\/p>\n

\u018fDV-y\u0259 g\u0259linc\u0259, bu vergi n\u00f6v\u00fc \u00fczr\u0259 c\u0259mi daxilolmalar \u00dcDM-in azalmas\u0131 meyli il\u0259 uzla\u015fmaqla \u0259vv\u0259lki ill\u0259 m\u00fcqayis\u0259d\u0259 bir q\u0259d\u0259r az olsa da, 2020-ci ild\u0259 qeyri-neft sektorunda \u018fDV \u00fczr\u0259 daxilolmalar proqnozdan 162,4 milyon manat art\u0131q olub. \u018fDV b\u00fcdc\u0259nin \u0259sas m\u0259nb\u0259yi olaraq qal\u0131r v\u0259 bu v\u0259rgi n\u00f6v\u00fcnd\u0259n 1,8 milyard manat daxilolma t\u0259min edilib.<\/p>\n

Bel\u0259likl\u0259, sektorial analizl\u0259r g\u00f6st\u0259rir ki, biznes m\u00fc\u0259yy\u0259n g\u0259rginliy\u0259 m\u0259ruz qalmas\u0131na baxmayaraq, ayr\u0131-ayr\u0131 sektorlar \u00f6z potensial\u0131n\u0131 saxlaya bilib. Bunun \u0259sas s\u0259b\u0259bi h\u0259min sektorlarda d\u00f6vriyy\u0259nin \u015f\u0259ffafla\u015fmas\u0131 v\u0259 g\u0259lirl\u0259rin leqalla\u015fmas\u0131d\u0131r ki, bu da vergi daxilolmalar\u0131n\u0131n art\u0131m\u0131n\u0131 lab\u00fcd edir.<\/p>\n

Vergi inzibat\u00e7\u0131l\u0131\u011f\u0131 v\u0259 \u201c\u015f\u0259ffafl\u0131q indikatorlar\u0131\u201d<\/strong><\/p>\n

Bu amill\u0259rin iqtisadi prosesl\u0259r\u0259 v\u0259 vergi daxilolmalar\u0131na t\u0259sirini m\u00fc\u0259yy\u0259n etm\u0259k \u00fc\u00e7\u00fcn vergitutma bazas\u0131n\u0131n pandemiyadan \u0259vv\u0259lki ill\u0259, habel\u0259 2018-ci ill\u0259 m\u00fcqayis\u0259 edilm\u0259lidir. \u00c7\u00fcnki, son iki ild\u0259 vergi daxilolmalar\u0131n\u0131n art\u0131mas\u0131na t\u0259sir ed\u0259n \u0259sas amil biznes d\u00f6vriyy\u0259nin leqalla\u015fmas\u0131d\u0131r ki, bu da bir \u00e7ox g\u00f6st\u0259ricil\u0259rd\u0259 \u00f6z s\u00f6z\u00fcn\u00fc dem\u0259kd\u0259dir.<\/p>\n

Vergitutman\u0131n \u0259sas bazas\u0131 olan \u00dcDM-in real h\u0259cmi azalsa da, vergi \u00f6d\u0259yicil\u0259rinin say\u0131n\u0131n, vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n r\u0259q\u0259msalla\u015fmas\u0131n\u0131n geni\u015fl\u0259nm\u0259si \u015f\u0259raitind\u0259 biznes d\u00f6vriyy\u0259l\u0259rinin art\u0131m\u0131 \u0259sasl\u0131d\u0131r. Bunu s\u00fcbut ed\u0259n bel\u0259 bir makro amil\u0259 diqq\u0259t yetir\u0259k. 2020-ci ild\u0259 qeyri-neft sah\u0259si \u00fczr\u0259 vergi daxilolmalar\u0131n\u0131n nominal art\u0131m tempi (3,3 %) qeyri-neft sektorunda \u00dcDM-in nominal art\u0131m tempini (0,8 %) 2,5 faiz b\u0259ndi \u00fcst\u0259l\u0259yib ki, bu da vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n keyfiyy\u0259tinin artmas\u0131n\u0131n g\u00f6st\u0259ricisidir (m\u0259lum oldu\u011fu kimi qeyri-neft \u00dcDM-in real h\u0259cmi azal\u0131b, onun nominal h\u0259cminin art\u0131m\u0131 is\u0259 deflyator indeksi il\u0259 ba\u011fl\u0131d\u0131r).<\/p>\n

Bel\u0259 ki, qeyri-neft \u00dcDM-in nominal h\u0259cmi vergi daxilolmalar\u0131n\u0131n nominal h\u0259cminin iqtisadi (vergitutma) bazas\u0131n\u0131 t\u0259\u015fkil edir. \u018fg\u0259r daxilolmalar\u0131n nominal art\u0131m tempi \u00dcDM-in nominal art\u0131m\u0131n\u0131 \u00fcst\u0259l\u0259yirs\u0259, bunun yegan\u0259 izah\u0131 vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n keyfiyy\u0259tinin y\u00fcks\u0259lm\u0259si v\u0259 m\u0259hz bunun n\u0259tic\u0259sind\u0259 y\u0131\u011f\u0131m s\u0259viyy\u0259sinin art\u0131m\u0131d\u0131r.<\/p>\n

\u0130qtisadi t\u0259n\u0259zz\u00fcl d\u00f6vr\u00fcnd\u0259 b\u00fcdc\u0259 g\u0259lirl\u0259rinin dayan\u0131ql\u0131\u011f\u0131n\u0131 t\u0259min etm\u0259k \u00fc\u00e7\u00fcn vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si v\u0259 s\u0259m\u0259r\u0259liyinin art\u0131r\u0131lmas\u0131 prosesi h\u0259yata ke\u00e7irilib.<\/p>\n

Pandemiya m\u00fcdd\u0259tind\u0259 \u015f\u0259ffafl\u0131q mexanizml\u0259rinin g\u00fccl\u0259ndirilm\u0259si hesab\u0131na ilin sonuna olan vergitutma bazas\u0131 pandemiyadan \u0259vv\u0259lki d\u00f6vrd\u0259 m\u00f6vcud olan vergitutma bazas\u0131ndan t\u0259bii ki, f\u0259rql\u0259nir. Sahibkarlara pandemiya il\u0259 ba\u011fl\u0131 maliyy\u0259 d\u0259st\u0259yinin ayr\u0131lmas\u0131 \u015f\u0259ffafl\u0131q v\u0259 y\u00fcks\u0259k g\u00f6st\u0259ricil\u0259r\u0259 \u0259sas\u0259n ayr\u0131lmas\u0131, i\u015f icaz\u0259si mexanizml\u0259rinin \u0259m\u0259k m\u00fcqavil\u0259si \u0259sas\u0131nda t\u0259tbiqi 2020-ci ild\u0259 biznesin \u00f6z g\u00f6st\u0259ricil\u0259rini r\u0259smil\u0259\u015fdirm\u0259 s\u0259viyy\u0259sin\u0259 m\u00fcsb\u0259t t\u0259sir edib.<\/p>\n

Bundan ba\u015fqa, sahibkarl\u0131q subyektl\u0259ri pandemiya d\u00f6vr\u00fcn\u0259 daxil olark\u0259n m\u00fc\u0259yy\u0259n \u201cmaliyy\u0259 yast\u0131\u011f\u0131\u201dna malik olub. Son ill\u0259r \u0259rzind\u0259 h\u0259yata ke\u00e7iril\u0259n vergi islahatlar\u0131 n\u0259tic\u0259sind\u0259 sahibkarl\u0131q subyektl\u0259rin\u0259 geni\u015f h\u0259cmli vergi g\u00fcz\u0259\u015ftl\u0259ri v\u0259 azadolmalar t\u0259tbiq edilib ki, bu da onlar \u00fc\u00e7\u00fcn biznes f\u0259aliyy\u0259tl\u0259rinin g\u0259l\u0259c\u0259k inki\u015faf\u0131n\u0131 s\u00fcr\u0259tl\u0259ndirm\u0259y\u0259 imkan verib.<\/p>\n

D\u00f6vl\u0259t t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n maliyy\u0259 d\u0259st\u0259yi v\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri iqtisadi f\u0259all\u0131\u011f\u0131 d\u0259st\u0259kl\u0259yib, n\u0259tic\u0259 etibaril\u0259 vergitutma bazas\u0131n\u0131n qorunmas\u0131n\u0131 t\u0259min edib v\u0259 t\u0259n\u0259zz\u00fcl\u00fc yum\u015fald\u0131b.<\/p>\n

2020-ci ild\u0259 aktiv vergi \u00f6d\u0259yicil\u0259rinin say\u0131 24,2 %, o c\u00fcml\u0259d\u0259n aktiv \u018fDV \u00f6d\u0259yicil\u0259rinin say\u0131n\u0131n 17,4 % artmas\u0131, habel\u0259 aktiv vergi obyektl\u0259rinin say\u0131n\u0131n 9 %-d\u0259k \u00e7oxalmas\u0131 qeyd edilm\u0259lidir. \u018fDV \u00f6d\u0259yicil\u0259rinin say\u0131nda, \u00fcmumiyy\u0259tl\u0259, son iki ild\u0259 iki d\u0259f\u0259y\u0259 yax\u0131n art\u0131m qeyd\u0259 al\u0131n\u0131b ki, bu da daxilolmalar\u0131n \u00fc\u00e7d\u0259 birini formala\u015fd\u0131ran \u018fDV \u00f6d\u0259m\u0259l\u0259rinin h\u0259cmin\u0259 m\u00fcsb\u0259t t\u0259sir edir.<\/p>\n

H\u0259m\u00e7inin, son ill\u0259r \u0259rzind\u0259 vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n elektron platformas\u0131n\u0131n v\u0259 infrastrukturunun m\u00fcasirl\u0259\u015fdirilm\u0259si, r\u0259q\u0259msal vergi inzibat\u00e7\u0131l\u0131\u011f\u0131na ke\u00e7idin s\u00fcr\u0259tl\u0259ndirilm\u0259si t\u0259dbirl\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 \u00fc\u00e7\u00fcnc\u00fc \u015f\u0259xsl\u0259rl\u0259, o c\u00fcml\u0259d\u0259n d\u00f6vl\u0259t orqanlar\u0131, banklar, s\u0131\u011forta t\u0259\u015fkilatlar\u0131 il\u0259 apar\u0131lan elektron m\u0259lumat m\u00fcbadil\u0259si geni\u015fl\u0259ndirilib, yeni n\u0259sil n\u0259zar\u0259t mexanizml\u0259rinin t\u0259tbiqi il\u0259 g\u00fcnd\u0259lik d\u00f6vriyy\u0259l\u0259r\u0259 n\u0259zar\u0259t t\u0259min edilib, \u00f6lk\u0259 daxilind\u0259 sahibkarl\u0131q subyekl\u0259rinin d\u00f6vriyy\u0259l\u0259rinin b\u00f6y\u00fck h\u0259cmi elektron qaim\u0259l\u0259r il\u0259 r\u0259smil\u0259\u015fdirilib v\u0259 idxal-ixrac \u0259m\u0259liyyatlar\u0131na n\u0259zar\u0259t sistemi t\u0259kmill\u0259\u015fdirilib.<\/p>\n

Vergi inzibat\u00e7\u0131l\u0131\u011f\u0131n\u0131n vergitutma bazas\u0131na t\u0259sirl\u0259rini qiym\u0259tl\u0259ndir\u0259rk\u0259n, \u201ca\u011farma\u201d indikatorlar\u0131n\u0131n nec\u0259 i\u015fl\u0259m\u0259sin\u0259 diqq\u0259t yetirm\u0259k laz\u0131md\u0131r.<\/p>\n

Son bir ild\u0259 bir s\u0131ra r\u0259q\u0259msal layih\u0259l\u0259rin h\u0259yata ke\u00e7irilm\u0259si, x\u00fcsusil\u0259 d\u0259 ticar\u0259t obyektl\u0259rind\u0259 yeni n\u0259sil onlayn kassalar\u0131n t\u0259tbiqi, \u201c\u018fDV geri al\u201d layih\u0259sinin i\u015f\u0259 sal\u0131nmas\u0131 bu ticar\u0259t sektorunda r\u0259smil\u0259\u015fm\u0259 s\u0259viyy\u0259sinin artmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nib. Birincisi, ticar\u0259t obyektl\u0259rinin r\u0259smi d\u00f6vriyy\u0259si art\u0131b. \u018fg\u0259r t\u0259kc\u0259 iri \u015f\u0259b\u0259k\u0259 marketl\u0259rinin g\u00f6st\u0259ricil\u0259rin\u0259 baxar\u0131qsa, 2020-ci ilin birinci r\u00fcb\u00fcnun orta ayl\u0131q g\u00f6st\u0259ricisi il\u0259 m\u00fcqayis\u0259d\u0259 \u00fc\u00e7\u00fcnc\u00fc r\u00fcbd\u0259 onlayn kassa \u00e7ekl\u0259ri \u00fczr\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259t d\u00f6vriyy\u0259sinin orta ayl\u0131q h\u0259cmind\u0259 29 %, d\u00f6rd\u00fcnc\u00fc r\u00fcbd\u0259 is\u0259 37 % art\u0131m m\u00fc\u015fahid\u0259 olunub. \u0130kinci, \u201c\u018fDV geri al\u201d layih\u0259si vasit\u0259sil\u0259 ictimai mara\u011f\u0131n t\u0259min edilm\u0259si hesab\u0131na r\u0259smil\u0259\u015f\u0259n kassa d\u00f6vriyy\u0259si art\u0131b. Bu layih\u0259nin t\u0259tbiqind\u0259n sonra t\u0259kc\u0259 istehlak\u00e7\u0131lar t\u0259r\u0259find\u0259n sistem\u0259 daxil edilmi\u015f kassa \u00e7ekl\u0259rinin say\u0131 132 milyondan yuxar\u0131d\u0131r. \u00dc\u00e7\u00fcnc\u00fcs\u00fc, bu sistem m\u00fc\u015ft\u0259ri ax\u0131nlar\u0131n\u0131 \u018fDV \u00f6d\u0259yicisi olan marketl\u0259r\u0259 y\u00f6n\u0259ltmi\u015fdir ki, bu da r\u0259smil\u0259\u015f\u0259n istehlak d\u00f6vriyy\u0259sinin, o c\u00fcml\u0259d\u0259n \u018fDV \u00f6d\u0259yicisi kimi \u00e7al\u0131\u015fmaq ist\u0259y\u0259n ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rinin d\u0259 say\u0131n\u0131n artmas\u0131na m\u00fcsb\u0259t t\u0259sir g\u00f6st\u0259rir.<\/p>\n

Dig\u0259r m\u00fch\u00fcm bir \u201ca\u011farma\u201d indikatoru e-qaim\u0259 \u0259sas\u0131nda r\u0259smil\u0259\u015f\u0259n d\u00f6vriyy\u0259dir. \u018fg\u0259r iki il \u00f6nc\u0259ki v\u0259ziyy\u0259tl\u0259 m\u00fcqayis\u0259 ets\u0259k, o zaman vergi orqanlar\u0131n\u0131n \u201cg\u00f6r\u0259 bildiyi\u201d d\u00f6vriyy\u0259 bazas\u0131 indiki \u015f\u0259raitd\u0259 qeyd\u0259 al\u0131nan d\u00f6vriyy\u0259 bazas\u0131ndan xeyli f\u0259rql\u0259nirdi.<\/p>\n

M\u0259s\u0259l\u0259n, topdan ticar\u0259t sah\u0259sind\u0259 e-qaim\u0259 \u00fczr\u0259 d\u00f6vriyy\u0259 c\u0259mi topdan ticar\u0259t \u00fczr\u0259 d\u00f6vriyy\u0259nin 66 %-ni t\u0259\u015fkil edirdi. 2020-ci il \u00fczr\u0259 is\u0259 bu g\u00f6st\u0259rici 84 %-\u0259 \u00e7at\u0131b. Bu sektorun daxilolmalarda m\u00fch\u00fcm pay\u0131 oldu\u011funu n\u0259z\u0259r\u0259 alsaq, 28 %-d\u0259k leqalla\u015fan bir d\u00f6vriyy\u0259nin \u00f6hd\u0259likl\u0259r\u0259 nec\u0259 t\u0259sir etdiyini qiym\u0259tl\u0259ndirm\u0259k olar. Xidm\u0259t sektorunda bu g\u00fcn e-qaim\u0259 il\u0259 r\u0259smil\u0259\u015fdiril\u0259n d\u00f6vriyy\u0259nin c\u0259mi d\u00f6vriyy\u0259d\u0259 x\u00fcsusi \u00e7\u0259kisi 92 %-i \u00f6t\u00fcr (iki il qabaq 70 % idi), tikinti sektorunda 93 % (iki il qabaq 84 % idi) t\u0259\u015fkil edir.<\/p>\n

2020-ci ild\u0259 t\u0259kc\u0259 aksizli m\u0259hsul istehsal\u00e7\u0131lar\u0131 \u00fczr\u0259 e-qaim\u0259 il\u0259 r\u0259smil\u0259\u015f\u0259n d\u00f6vriyy\u0259nin h\u0259cmi 65%-d\u0259k art\u0131b. Ticar\u0259t sektorunda bu g\u00f6st\u0259rici 5%-d\u0259k, rabit\u0259 sektorunda 17%-d\u0259k, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131nda is\u0259 24%-d\u0259n \u00e7ox art\u0131b.<\/p>\n

Vergi sisteminin \u015f\u0259ffafla\u015fmas\u0131n\u0131n dolay\u0131 g\u00f6st\u0259ricil\u0259rind\u0259n biri d\u0259 bank m\u00fc\u015ft\u0259ril\u0259rinin bank hesblar\u0131n\u0131n say\u0131n\u0131n m\u00fcsb\u0259t art\u0131m dinamikas\u0131d\u0131r. M\u0259rk\u0259zi Bank\u0131n m\u0259lumat\u0131na g\u00f6r\u0259, 2020-ci ild\u0259 m\u00fc\u015ft\u0259ril\u0259rin bank hesablar\u0131n\u0131n say\u0131 10%-d\u0259k, o c\u00fcml\u0259d\u0259n sahibkarl\u0131qla m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin bank hesablar\u0131n\u0131n say\u0131 28%-d\u0259k art\u0131b. 2018-2020-ci ill\u0259rd\u0259 is\u0259 \u00fcmumi bank hesablar\u0131n\u0131n say\u0131 18%, o c\u00fcml\u0259d\u0259n sahibkarl\u0131qla m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259rin bank hesablar\u0131n\u0131n say\u0131 61%-d\u0259k, h\u00fcquqi \u015f\u0259xsl\u0259rin bank hesablar\u0131n\u0131n say\u0131 is\u0259 21%-d\u0259k art\u0131b.<\/p>\n

Sahibkarlar art\u0131q vergi vermir<\/strong><\/p>\n

Vergi daxilolmalar\u0131n\u0131n sahibkarlar\u0131n g\u0259l\u0259c\u0259k \u00f6d\u0259m\u0259l\u0259ri \u00fczr\u0259 yerin\u0259 yetirilm\u0259si il\u0259 ba\u011fl\u0131 iddialar is\u0259 tamamil\u0259 \u0259sass\u0131zd\u0131r. Bunun \u0259sas g\u00f6st\u0259ricisi k\u00f6n\u00fcll\u00fc vergi \u00f6d\u0259m\u0259l\u0259rinin s\u0259viyy\u0259sidir ki, 2020-ci il \u00fczr\u0259 bu g\u00f6st\u0259rici 91,3% t\u0259\u015fkil edib. K\u00f6n\u00fcll\u00fc \u00f6d\u0259m\u0259l\u0259r vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n t\u0259qdim edilmi\u015f b\u0259yannam\u0259 g\u00f6st\u0259ricil\u0259ri \u0259sas\u0131nda hesablanm\u0131\u015f v\u0259 \u00f6d\u0259nilmi\u015f vergil\u0259ri \u0259ks etdirir.<\/p>\n

Bu g\u00f6st\u0259rici sahibkarlar\u0131n h\u0259r hans\u0131 \u0259lav\u0259 \u00f6hd\u0259likl\u0259r\u0259 m\u0259ruz qalmad\u0131\u011f\u0131n\u0131, daxilolmalar\u0131n s\u0131rf m\u00f6vcud potensial \u00fcz\u0259rind\u0259n h\u0259yata ke\u00e7irildliyini g\u00f6st\u0259rir.<\/p>\n

\u018fm\u0259k bazar\u0131n\u0131n \u015f\u0259ffafla\u015fmas\u0131<\/strong><\/p>\n

\u018fm\u0259k bazar\u0131n\u0131n \u015f\u0259ffafla\u015fmas\u0131 \u00f6z\u00fcn\u00fc iki m\u00fch\u00fcm indikatorda – \u0259m\u0259k m\u00fcqavil\u0259l\u0259rinin artan say\u0131nda v\u0259 \u0259m\u0259k haqq\u0131 fondunun \u201ca\u011farmas\u0131\u201dnda g\u00f6st\u0259rir.<\/p>\n

2019-cu ilin \u0259vv\u0259lind\u0259n \u0259m\u0259k m\u00fcqavil\u0259l\u0259rinin say\u0131 301 mind\u0259n \u00e7ox art\u0131b, bu art\u0131m\u0131n 84%-d\u0259k hiss\u0259si \u0259m\u0259k haqq\u0131 islahat\u0131n\u0131n t\u0259tbiq olundu\u011fu qeyri-neft \u00f6z\u0259l sektorun pay\u0131na d\u00fc\u015f\u00fcb. G\u00f6r\u00fcnd\u00fcy\u00fc kimi, iqtisadi t\u0259n\u0259zz\u00fcl \u015f\u0259raitind\u0259 sektorda i\u015f\u00e7i say\u0131n\u0131n artmas\u0131 m\u00fc\u015fahid\u0259 olunub. \u018fm\u0259k m\u00fcqavil\u0259l\u0259rinin art\u0131m\u0131 m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rin\u0259 m\u00fcsb\u0259t t\u0259sir edir.<\/p>\n

Eyni zamanda, \u0259m\u0259k haqq\u0131 fondunun \u0259halinin g\u0259lirl\u0259rin\u0259 nisb\u0259ti artmaqdad\u0131r. 2020-ci ild\u0259 qeyri-neft \u00f6z\u0259l sektorda bu g\u00f6st\u0259rici 1,2% art\u0131b. Buna s\u0259b\u0259b \u0259m\u0259k haqq\u0131 fondunun leqalla\u015fmas\u0131 prosesidir. 2020-ci ild\u0259 \u0259m\u0259k haqq\u0131 fondunun art\u0131m tempi \u0259vv\u0259lki il\u0259 m\u00fcqayis\u0259d\u0259 23,5%, 2018-ci ill\u0259 m\u00fcqayis\u0259d\u0259 is\u0259 56,2%-\u0259 yax\u0131n t\u0259\u015fkil edib. Qeyri-neft \u00f6z\u0259l sektorda 2020-ci ild\u0259 art\u0131m g\u00f6st\u0259ricisi 12,3% t\u0259\u015fkil edib ki (2018-2020-ci ill\u0259rd\u0259 toplam 45,4%), bu da \u0259halinin g\u0259lirl\u0259rinin azalmas\u0131 fonunda ba\u015f verib.<\/p>\n

Bu g\u00f6st\u0259ricil\u0259rin \u0259sasl\u0131 \u015f\u0259kild\u0259 art\u0131m\u0131 \u0259m\u0259k bazar\u0131n\u0131n \u015f\u0259ffafla\u015fmas\u0131 \u00fc\u00e7\u00fcn islahatlar\u0131n m\u00fcsb\u0259t n\u0259tic\u0259l\u0259rini xarakteriz\u0259 edir. Qeyd edilm\u0259lidir ki, resessiya \u015f\u0259raitind\u0259 b\u00fct\u00fcn bu m\u00fcsb\u0259t prosesl\u0259r yaln\u0131z \u201ca\u011farma\u201d effekti il\u0259, habel\u0259 h\u00f6kum\u0259tin anti-b\u00f6hran d\u0259st\u0259yi (muzdlu i\u015f\u00e7il\u0259rin \u0259m\u0259k haqlar\u0131 \u00fczr\u0259 \u00f6d\u0259m\u0259l\u0259r) m\u00fcqabilind\u0259 i\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r t\u0259r\u0259find\u0259n i\u015f\u00e7i say\u0131n\u0131n azald\u0131lmamas\u0131 \u015f\u0259rtin\u0259 \u0259m\u0259k edilm\u0259si il\u0259 izah oluna bil\u0259r.<\/p>\n

\u0130slahatlar\u0131n n\u0259tic\u0259l\u0259ri<\/strong><\/p>\n

Bel\u0259likl\u0259, m\u00fcvafiq g\u00f6st\u0259ricil\u0259r r\u0259smil\u0259\u015f\u0259n d\u00f6vriyy\u0259l\u0259rin \u0259sasl\u0131 art\u0131m\u0131n\u0131 s\u00fcbut edir. Biznesin f\u0259aliyy\u0259tind\u0259 \u015f\u0259ffafl\u0131\u011f\u0131n t\u0259min edilm\u0259sin\u0259 y\u00f6n\u0259lmi\u015f vergi islahatlar\u0131 m\u0259hz bu m\u0259qs\u0259dl\u0259ri g\u00fcd\u00fcrd\u00fc. Pandemiya \u015f\u0259raitind\u0259 apar\u0131lan vergi islahatlar\u0131 biznesin \u015f\u0259ffaf v\u0259 r\u0259qab\u0259tli m\u00fchitd\u0259 i\u015fl\u0259m\u0259sinin verdiyi \u00fcst\u00fcnl\u00fckl\u0259ri a\u015fkar g\u00f6st\u0259rdi. 2020-ci ilin vergi daxilolmalar\u0131 proqnozlar\u0131n\u0131n icras\u0131 mahiyy\u0259t etibaril\u0259 m\u0259hz bu islahatlar\u0131n n\u0259tic\u0259l\u0259ri olaraq ortaya \u00e7\u0131x\u0131b. \u018flb\u0259tt\u0259, pandemiya olmasayd\u0131, iqtisadi art\u0131m\u0131n v\u0259 daxilolmalar\u0131n daha b\u00f6y\u00fck h\u0259cmd\u0259 art\u0131m\u0131 ba\u015f ver\u0259 bil\u0259rdi.<\/p>\n

Art\u0131q 2021-ci ilin yanvar ay\u0131 \u00fczr\u0259 g\u00f6st\u0259ricil\u0259r d\u0259 m\u0259lumdur v\u0259 ilkin fiskal g\u00f6st\u0259ricil\u0259r \u00fczr\u0259 proqnozlar icra edilib. Biznes t\u0259dric\u0259n f\u0259all\u0131\u011f\u0131n\u0131 b\u0259rpa etm\u0259kd\u0259dir v\u0259 2021-ci ilin ilk iki ay\u0131 \u0259slind\u0259, postpandemiya d\u00f6vr\u00fc \u00fc\u00e7\u00fcn ke\u00e7id m\u0259rh\u0259l\u0259si ola bil\u0259r. Enerji bazarlar\u0131nda m\u00fcsb\u0259t dinamika neft sektorunda \u00f6t\u0259n il m\u00fc\u015fahid\u0259 olunan geril\u0259m\u0259ni minimalla\u015fd\u0131rmal\u0131d\u0131r v\u0259 hasilat\u0131n a\u015fa\u011f\u0131 d\u00fc\u015fm\u0259 templ\u0259rin\u0259 baxmayaraq, bu il neft sektorunda da art\u0131m b\u0259rpa oluna bil\u0259r.<\/p>\n

K\u00fctl\u0259vi vaksinasiyan\u0131n ba\u015flamas\u0131 il\u0259 pandemiya nisb\u0259t\u0259n s\u0259ngim\u0259y\u0259 d\u00f6\u011fru getm\u0259lidir, qeyri-neft sektorunda da iqtisadi f\u0259all\u0131q t\u0259dric\u0259n b\u0259rpa olunmal\u0131d\u0131r. Dig\u0259r t\u0259r\u0259fd\u0259n i\u015f\u011faldan azad edilmi\u015f \u0259razil\u0259rin b\u0259rpas\u0131na ba\u015flanmas\u0131 \u0259lav\u0259 iqtisadi imkanlar yarad\u0131r. Bel\u0259 bir \u015f\u0259raitd\u0259 2021-ci ilin d\u00f6n\u00fc\u015f ili olaca\u011f\u0131na dair optimizm art\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Pandemiya \u015f\u0259raitind\u0259 vergi daxilolmalar\u0131 \u00fczr\u0259 proqnozlar\u0131n icras\u0131 bu islahatlar\u0131n n\u0259tic\u0259l\u0259ri olaraq ortaya \u00e7\u0131x\u0131b Koronavirus pandemiyas\u0131n\u0131n iqtisadiyyata v\u0259 biznes subyektl\u0259rin\u0259 m\u0259nfi t\u0259sirl\u0259rin\u0259, bununla \u0259laq\u0259dar 2020-ci ild\u0259 sahibkarl\u0131q subyektl\u0259rinin f\u0259aliyy\u0259tind\u0259 m\u0259cburi m\u0259hdudiyy\u0259tl\u0259rin t\u0259tbiqin\u0259 baxmayaraq, D\u00f6vl\u0259t Vergi Xidm\u0259tinin x\u0259tti il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f proqnoz daxilolmalar tam h\u0259cmd\u0259 yerin\u0259 yetirildi v\u0259 proqnozdan \u0259lav\u0259 daxilolmalar 197,3 milyon manat t\u0259\u015fkil etdi. Pandemiya d\u00f6vr\u00fcnd\u0259 vergi daxilolmalar\u0131n\u0131n tam h\u0259cmd\u0259 t\u0259min olunmas\u0131 bir s\u0131ra iqtisad\u00e7\u0131 ekspertl\u0259rd\u0259 m\u00fc\u0259yy\u0259n suallar yarad\u0131b. Resessiya \u015f\u0259raitind\u0259 daxilolmalar\u0131n azalmal\u0131 oldu\u011fu, \u00dcDM-in real h\u0259cminin azalmas\u0131 fonunda g\u0259lirl\u0259rin v\u0259 vergi \u00f6d\u0259m\u0259l\u0259rinin d\u0259 a\u015fa\u011f\u0131 d\u00fc\u015fm\u0259li oldu\u011fu vur\u011fulan\u0131r, eyni zamanda,…<\/p>\n","protected":false},"author":2,"featured_media":311657,"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\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1.jpg",620,387,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1.jpg",620,387,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1.jpg",620,387,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1-300x187.jpg",300,187,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1.jpg",620,387,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1.jpg",620,387,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1.jpg",620,387,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/03\/fb4b4b56-d7b6-4e78-807d-7662d6b2cddd_850-1.jpg",620,387,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":"Pandemiya \u015f\u0259raitind\u0259 vergi daxilolmalar\u0131 \u00fczr\u0259 proqnozlar\u0131n icras\u0131 bu islahatlar\u0131n n\u0259tic\u0259l\u0259ri olaraq ortaya \u00e7\u0131x\u0131b Koronavirus pandemiyas\u0131n\u0131n iqtisadiyyata v\u0259 biznes subyektl\u0259rin\u0259 m\u0259nfi t\u0259sirl\u0259rin\u0259, bununla \u0259laq\u0259dar 2020-ci ild\u0259 sahibkarl\u0131q subyektl\u0259rinin f\u0259aliyy\u0259tind\u0259 m\u0259cburi m\u0259hdudiyy\u0259tl\u0259rin t\u0259tbiqin\u0259 baxmayaraq, D\u00f6vl\u0259t Vergi Xidm\u0259tinin x\u0259tti il\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f proqnoz daxilolmalar tam h\u0259cmd\u0259 yerin\u0259 yetirildi v\u0259 proqnozdan \u0259lav\u0259 daxilolmalar 197,3 milyon manat t\u0259\u015fkil etdi. Pandemiya…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/311656"}],"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=311656"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/311656\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/311657"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=311656"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=311656"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=311656"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}