{"id":344645,"date":"2021-06-07T13:06:22","date_gmt":"2021-06-07T10:06:22","guid":{"rendered":"http:\/\/arantv.az\/?p=344645"},"modified":"2021-06-07T13:06:22","modified_gmt":"2021-06-07T10:06:22","slug":"un-istehsalcilarina-subsidiyanin-verilm%c9%99si-qaydasi-mu%c9%99yy%c9%99nl%c9%99sib","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=344645","title":{"rendered":"Un istehsal\u00e7\u0131lar\u0131na subsidiyan\u0131n verilm\u0259si qaydas\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fib"},"content":{"rendered":"<p>\u0130qtisadiyyat Nazirliyinin Kollegiyas\u0131 \u201cSat\u0131lan unun h\u0259r tonuna g\u00f6r\u0259 un istehsal\u00e7\u0131lar\u0131na subsidiyan\u0131n verilm\u0259si Qaydas\u0131\u201dn\u0131 t\u0259sdiql\u0259yib.<\/p>\n<p><strong>ARANTV.AZ<\/strong> x\u0259b\u0259r verir ki, Qayda Nazirl\u0259r Kabinetinin \u201c\u018frzaql\u0131q bu\u011fdan\u0131n idxal qiym\u0259tinin artmas\u0131n\u0131n \u00f6lk\u0259 daxilind\u0259 sat\u0131lan un v\u0259 un m\u0259mulatlar\u0131n\u0131n qiym\u0259tin\u0259 m\u0259nfi t\u0259sirl\u0259rinin azald\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 \u0259lav\u0259 t\u0259dbirl\u0259r bar\u0259d\u0259\u201d 2021-ci il 16 fevral tarixli q\u0259rar\u0131n\u0131n icras\u0131 m\u0259qs\u0259dil\u0259 haz\u0131rlan\u0131b.<\/p>\n<p>Nazirl\u0259r Kabinetinin q\u0259rar\u0131na \u0259sas\u0259n, un istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 sat\u0131lan unun h\u0259r tonuna g\u00f6r\u0259 2021-ci il fevral\u0131n 1-d\u0259n may\u0131n 1-d\u0259k olan d\u00f6vrd\u0259 35 manat m\u0259bl\u0259\u011find\u0259 subsidiya verilm\u0259li, \u0130qtisadiyyat Nazirliyi Maliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131rmaqla, sat\u0131lan unun h\u0259r tonuna g\u00f6r\u0259 un istehsal\u00e7\u0131lar\u0131na subsidiyan\u0131n verilm\u0259si qaydas\u0131n\u0131 t\u0259sdiq etm\u0259li idi.<\/p>\n<p>Bel\u0259likl\u0259, \u0130qtisadiyyat Nazirliyinin Kollegiyas\u0131n\u0131n t\u0259sdiql\u0259diyi \u201cSat\u0131lan unun h\u0259r tonuna g\u00f6r\u0259 un istehsal\u00e7\u0131lar\u0131na subsidiyan\u0131n verilm\u0259si Qaydas\u0131\u201dna g\u00f6r\u0259, un istehsal\u00e7\u0131s\u0131 dedikd\u0259, Az\u0259rbaycan Respublikas\u0131n\u0131n \u0259razisind\u0259 un istehsal\u0131 \u00fc\u00e7\u00fcn m\u00fclkiyy\u0259tind\u0259, yaxud istifad\u0259sind\u0259 olan z\u0259ruri avadanl\u0131qlardan istifad\u0259 etm\u0259kl\u0259 xammaldan (al\u0131nm\u0131\u015f v\u0259 ya idxal edilmi\u015f \u0259rzaql\u0131q bu\u011fdadan) bilavasit\u0259 un istehsal ed\u0259r\u0259k istehsal etdiyi unu t\u0259qdim ed\u0259n v\u0259 (v\u0259 ya) t\u0259s\u0259rr\u00fcfatdaxili qaydada dig\u0259r t\u0259s\u0259rr\u00fcfat subyektind\u0259 (obyektind\u0259) emal ed\u0259r\u0259k un m\u0259mulat\u0131 t\u0259qdim ed\u0259n \u015f\u0259xsl\u0259r n\u0259z\u0259rd\u0259 tutulur. Un istehsal\u00e7\u0131lar\u0131 t\u0259r\u0259find\u0259n subsidiya al\u0131nmas\u0131 \u00fc\u00e7\u00fcn istehsal edilmi\u015f unun v\u0259 ya istehsal edilmi\u015f undan emal edilmi\u015f un m\u0259mulatlar\u0131n\u0131n sat\u0131\u015f\u0131n\u0131 t\u0259sdiq ed\u0259n elektron qaim\u0259-faktura m\u0259lumatlar\u0131n\u0131 v\u0259 istehsalla ba\u011fl\u0131 \u201cistehsal ehtiyatlar\u0131n\u0131n istehsala burax\u0131l\u0131\u015f\u0131 qaim\u0259-fakturas\u0131\u201d m\u0259lumatlar\u0131n\u0131 n\u00f6vb\u0259ti ay\u0131n 5-d\u0259k \u0130qtisadiyyat Nazirliyi yan\u0131nda Antiinhisar v\u0259 \u0130stehlak Bazar\u0131na N\u0259zar\u0259t D\u00f6vl\u0259t Xidm\u0259tin\u0259 t\u0259qdim edirl\u0259r. Un istehsal\u00e7\u0131lar\u0131 t\u0259r\u0259find\u0259n bu Qaydada m\u00fc\u0259yy\u0259n edil\u0259n m\u0259lumatlar m\u00fcvafiq ay\u0131n 5-d\u0259n sonra t\u0259qdim edildikd\u0259 h\u0259min m\u00fcraci\u0259tl\u0259r n\u00f6vb\u0259ti ay \u00fczr\u0259 n\u0259z\u0259r\u0259 al\u0131n\u0131r.<\/p>\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda Antiinhisar v\u0259 \u0130stehlak Bazar\u0131na N\u0259zar\u0259t D\u00f6vl\u0259t Xidm\u0259ti t\u0259qdim edilmi\u015f m\u0259lumatlar\u0131 \u00fcmumil\u0259\u015fdirir, bu Qaydaya uy\u011fun olaraq d\u0259qiql\u0259\u015fdirir v\u0259 m\u00fcvafiq ay \u00fczr\u0259 un istehsal\u00e7\u0131lar\u0131na \u00f6d\u0259nil\u0259c\u0259k v\u0259saitl\u0259rin m\u0259bl\u0259\u011finin (un istehsal\u00e7\u0131lar\u0131 t\u0259r\u0259find\u0259n sat\u0131lm\u0131\u015f unun v\u0259 ya sat\u0131\u015f\u0131 h\u0259yata ke\u00e7irilmi\u015f emal edilmi\u015f un m\u0259mulatlar\u0131n\u0131n istehsal\u0131na y\u00f6n\u0259ldilmi\u015f unun h\u0259r tonunu 35 manat subsidiya m\u0259bl\u0259\u011fin\u0259 vurmaqla) hesablanmas\u0131n\u0131 v\u0259 cari ay\u0131n 15-d\u0259k icmalla\u015fd\u0131r\u0131lmas\u0131n\u0131 t\u0259min edir. \u0130qtisadiyyat Nazirliyi yan\u0131nda Antiinhisar v\u0259 \u0130stehlak Bazar\u0131na N\u0259zar\u0259t D\u00f6vl\u0259t Xidm\u0259ti a\u015fa\u011f\u0131dak\u0131 m\u0259lumatlar \u0259sas\u0131nda un istehsal\u00e7\u0131lar\u0131na \u00f6d\u0259nil\u0259c\u0259k subsidiyan\u0131n hesablanmas\u0131 \u00fc\u00e7\u00fcn \u0259sas olan un \u00e7\u0259kisinin azald\u0131lmas\u0131, m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 v\u0259 ya qism\u0259n m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 bar\u0259d\u0259 q\u0259rar q\u0259bul ed\u0259 bil\u0259r:<\/p>\n<p>&#8211; m\u00fcvafiq un istehsal\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n Az\u0259rbaycan Respublikas\u0131n\u0131n antiinhisar qanunvericiliyinin t\u0259l\u0259bl\u0259rinin pozulmas\u0131 hallar\u0131 a\u015fkar olunduqda;<\/p>\n<p>&#8211; m\u00fcvafiq un istehsal\u00e7\u0131s\u0131n\u0131n un sat\u0131\u015f\u0131 \u00fczr\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tinin m\u0259lumat\u0131 \u0259sas\u0131nda Az\u0259rbaycan Respublikas\u0131 Nazirl\u0259r Kabinetinin 2020-ci il 28 iyul tarixli 265 n\u00f6mr\u0259li Q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cRiskli vergi \u00f6d\u0259yicisinin, o c\u00fcml\u0259d\u0259n riskli \u0259m\u0259liyyatlar\u0131n Meyarlar\u0131\u201dna uy\u011fun olaraq riskli \u0259m\u0259liyyatlar aparmas\u0131 m\u00fc\u0259yy\u0259n olunduqda;<\/p>\n<p>&#8211; m\u00fcvafiq un istehsal\u00e7\u0131s\u0131 t\u0259r\u0259find\u0259n istehlak\u00e7\u0131lar\u0131n h\u00fcquqlar\u0131n\u0131n pozulmas\u0131 v\u0259 ya m\u0259hdudla\u015fd\u0131r\u0131lmas\u0131 hallar\u0131 m\u00fc\u0259yy\u0259n olunduqda.<\/p>\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda Antiinhisar v\u0259 \u0130stehlak Bazar\u0131na N\u0259zar\u0259t D\u00f6vl\u0259t Xidm\u0259ti un istehsal\u00e7\u0131lar\u0131na alacaqlar\u0131 subsidiyan\u0131n m\u0259bl\u0259\u011fi, habel\u0259 subsidiya m\u0259hdudla\u015fd\u0131r\u0131ld\u0131\u011f\u0131 t\u0259qdird\u0259 m\u00fcvafiq izahat\u0131 \u00f6z\u00fcnd\u0259 \u0259ks etdir\u0259n bildiri\u015fi cari ay\u0131n 20-d\u0259k g\u00f6nd\u0259rir.<\/p>\n<p>\u0130qtisadiyyat Nazirliyi yan\u0131nda Antiinhisar v\u0259 \u0130stehlak Bazar\u0131na N\u0259zar\u0259t D\u00f6vl\u0259t Xidm\u0259ti bu Qaydaya \u0259sas\u0259n icmalla\u015fd\u0131r\u0131lm\u0131\u015f m\u0259lumatlar \u0259sas\u0131nda subsidiyan\u0131n \u00f6d\u0259nilm\u0259si il\u0259 ba\u011fl\u0131 \u00f6d\u0259ni\u015f sifari\u015fini cari ay\u0131n 20-d\u0259k Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t X\u0259zin\u0259darl\u0131q Agentliyin\u0259 t\u0259qdim edir. Maliyy\u0259 Nazirliyi yan\u0131nda D\u00f6vl\u0259t X\u0259zin\u0259darl\u0131q Agentliyi 2 bank g\u00fcn\u00fc \u0259rzind\u0259 t\u0259qdim edilmi\u015f \u00f6d\u0259ni\u015f sifari\u015fi \u0259sas\u0131nda subsidiya m\u0259bl\u0259\u011fl\u0259rinin un istehsal\u00e7\u0131lar\u0131n\u0131n bank hesablar\u0131na k\u00f6\u00e7\u00fcr\u00fclm\u0259sini h\u0259yata ke\u00e7irir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130qtisadiyyat Nazirliyinin Kollegiyas\u0131 \u201cSat\u0131lan unun h\u0259r tonuna g\u00f6r\u0259 un istehsal\u00e7\u0131lar\u0131na subsidiyan\u0131n verilm\u0259si Qaydas\u0131\u201dn\u0131 t\u0259sdiql\u0259yib. ARANTV.AZ x\u0259b\u0259r verir ki, Qayda Nazirl\u0259r Kabinetinin \u201c\u018frzaql\u0131q bu\u011fdan\u0131n idxal qiym\u0259tinin artmas\u0131n\u0131n \u00f6lk\u0259 daxilind\u0259 sat\u0131lan un v\u0259 un m\u0259mulatlar\u0131n\u0131n qiym\u0259tin\u0259 m\u0259nfi t\u0259sirl\u0259rinin azald\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 \u0259lav\u0259 t\u0259dbirl\u0259r bar\u0259d\u0259\u201d 2021-ci il 16 fevral tarixli q\u0259rar\u0131n\u0131n icras\u0131 m\u0259qs\u0259dil\u0259 haz\u0131rlan\u0131b. Nazirl\u0259r Kabinetinin q\u0259rar\u0131na \u0259sas\u0259n, un istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r\u0259 sat\u0131lan unun h\u0259r tonuna g\u00f6r\u0259 2021-ci il fevral\u0131n 1-d\u0259n may\u0131n 1-d\u0259k olan d\u00f6vrd\u0259 35 manat m\u0259bl\u0259\u011find\u0259 subsidiya verilm\u0259li, \u0130qtisadiyyat Nazirliyi Maliyy\u0259 Nazirliyi il\u0259 raz\u0131la\u015fd\u0131rmaqla, sat\u0131lan unun h\u0259r tonuna g\u00f6r\u0259&hellip;<\/p>\n","protected":false},"author":2,"featured_media":344646,"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\/06\/f35fd567162305884852881269610905611.jpg",975,540,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611.jpg",975,540,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611.jpg",975,540,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611-660x365.jpg",660,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611-840x465.jpg",640,354,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611.jpg",975,540,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611.jpg",975,540,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2021\/06\/f35fd567162305884852881269610905611.jpg",975,540,false]},"rttpg_author":{"display_name":"V\u00fcsal Rafiqo\u011flu","author_link":"https:\/\/arantv.az\/?author=2"},"rttpg_comment":0,"rttpg_category":"<a href=\"https:\/\/arantv.az\/?cat=19\" rel=\"category\">G\u00fcnd\u0259m<\/a>","rttpg_excerpt":"\u0130qtisadiyyat Nazirliyinin Kollegiyas\u0131 \u201cSat\u0131lan unun h\u0259r tonuna g\u00f6r\u0259 un istehsal\u00e7\u0131lar\u0131na subsidiyan\u0131n verilm\u0259si Qaydas\u0131\u201dn\u0131 t\u0259sdiql\u0259yib. ARANTV.AZ x\u0259b\u0259r verir ki, Qayda Nazirl\u0259r Kabinetinin \u201c\u018frzaql\u0131q bu\u011fdan\u0131n idxal qiym\u0259tinin artmas\u0131n\u0131n \u00f6lk\u0259 daxilind\u0259 sat\u0131lan un v\u0259 un m\u0259mulatlar\u0131n\u0131n qiym\u0259tin\u0259 m\u0259nfi t\u0259sirl\u0259rinin azald\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 \u0259lav\u0259 t\u0259dbirl\u0259r bar\u0259d\u0259\u201d 2021-ci il 16 fevral tarixli q\u0259rar\u0131n\u0131n icras\u0131 m\u0259qs\u0259dil\u0259 haz\u0131rlan\u0131b. Nazirl\u0259r Kabinetinin q\u0259rar\u0131na \u0259sas\u0259n,&hellip;","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/344645"}],"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=344645"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/344645\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/344646"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=344645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=344645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=344645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}