{"id":34772,"date":"2019-01-25T09:03:07","date_gmt":"2019-01-25T06:03:07","guid":{"rendered":"http:\/\/arantv.az\/?p=34772"},"modified":"2019-01-25T09:03:07","modified_gmt":"2019-01-25T06:03:07","slug":"dovl%c9%99t-qulluqcularinin-g%c9%99lir-vergisinin-hesablanmasi","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=34772","title":{"rendered":"D\u00f6vl\u0259t qulluq\u00e7ular\u0131n\u0131n g\u0259lir vergisinin – HESABLANMASI"},"content":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259 neft-qaz sah\u0259sind\u0259 v\u0259 d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r\u0259 m\u00fcnasib\u0259td\u0259 \u0259m\u0259khaqq\u0131ndan g\u0259lir vergisinin hesablanma qaydas\u0131nda g\u00fcz\u0259\u015ftl\u0259r n\u0259z\u0259rd\u0259 tutulur.<\/p>\n

ARANTV.AZ\u00a0\u00a0<\/strong>x\u0259b\u0259r verir ki, son d\u0259yi\u015fiklikl\u0259r\u0259 q\u0259d\u0259r neft-qaz sah\u0259sind\u0259 v\u0259 d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan fiziki \u015f\u0259xsin \u0259m\u0259khaqq\u0131 2.500 manatad\u0259k olduqda hesablanm\u0131\u015f m\u0259bl\u0259\u011fd\u0259n 173 manat (2018-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu) \u00e7\u0131x\u0131lmaqla, 14 faiz d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisi hesablan\u0131rd\u0131sa, d\u0259yi\u015fiklikl\u0259rd\u0259n sonra bu m\u0259bl\u0259\u011f 200 manata qald\u0131r\u0131l\u0131b.<\/p>\n

\u018fm\u0259khaqq\u0131n\u0131n m\u0259bl\u0259\u011fi 2.500 manatad\u0259k olduqda ayl\u0131q 200 manatdan yuxar\u0131 hiss\u0259sind\u0259n 14 faiz, 2.500 manatdan yuxar\u0131 olduqda is\u0259 25 faiz d\u0259r\u0259c\u0259 il\u0259 vergi tutulur.<\/p>\n

<\/div>\n

Bel\u0259likl\u0259, Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259 h\u0259m neft-qaz sah\u0259l\u0259rind\u0259, h\u0259m d\u0259 d\u00f6vl\u0259t m\u00fc\u0259ssis\u0259l\u0259rind\u0259 \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r, o c\u00fcml\u0259d\u0259n, d\u00f6vl\u0259t qulluq\u00e7ular\u0131 \u00fc\u00e7\u00fcn d\u0259 stimulla\u015fd\u0131r\u0131c\u0131 m\u00fcdd\u0259alar n\u0259z\u0259rd\u0259 tutulub.<\/p>\n

M\u0130SAL:<\/strong><\/p>\n

M\u0259c\u0259ll\u0259nin 101.1 v\u0259 102.1.6-c\u0131 madd\u0259l\u0259rin\u0259 \u0259sas\u0259n, haz\u0131rda 570 manat \u0259m\u0259khaqq\u0131 alan d\u00f6vl\u0259t qulluq\u00e7usunun \u0259m\u0259khaqq\u0131ndan g\u0259lir vergisi bu c\u00fcr hesablan\u0131r:<\/em><\/p>\n

570 – 200 = 370 x 14% = 51,8 manat.<\/em><\/strong><\/p>\n

Vergi M\u0259c\u0259ll\u0259sinin 2019-cu il yanvar\u0131n 1-d\u0259n q\u00fcvv\u0259y\u0259 minmi\u015f m\u00fcdd\u0259alar\u0131na \u0259sas\u0259n, qeyri-neft v\u0259 qeyri-d\u00f6vl\u0259t sektorlar\u0131nda \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259rin \u0259m\u0259khaqq\u0131ndan g\u0259lir vergisinin tutulmas\u0131nda ciddi g\u00fcz\u0259\u015ftl\u0259r m\u00fc\u0259yy\u0259nl\u0259\u015fdirilib. Bu g\u00fcz\u0259\u015ftl\u0259r h\u0259min sektorlarda muzdlu i\u015f\u00e7i kimi f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n t\u0259xmin\u0259n 500 mind\u0259n art\u0131q insan\u0131n g\u0259lir vergisind\u0259n azad edilm\u0259sin\u0259 \u015f\u0259rait yarad\u0131r.<\/p>\n

Xat\u0131rladaq ki, Az\u0259rbaycanda sad\u0259 v\u0259t\u0259nda\u015flar\u0131n b\u00f6y\u00fck \u0259ks\u0259riyy\u0259ti yaln\u0131z g\u0259lir vergisinin \u00f6d\u0259yicisidir.<\/p>\n

M\u0259c\u0259ll\u0259d\u0259ki d\u0259yi\u015fiklikl\u0259r\u0259 \u0259sas\u0259n, 2019-cu il yanvar\u0131n 1-d\u0259n qeyri-neft v\u0259 qeyri-d\u00f6vl\u0259t sektorlar\u0131nda \u00e7al\u0131\u015fan v\u0259 ayl\u0131q \u0259m\u0259khaqq\u0131 8.000 manata q\u0259d\u0259r olan i\u015f\u00e7il\u0259r yeddi\u00a0il m\u00fcdd\u0259tin\u0259 g\u0259lir vergisind\u0259n azad edilir.<\/p>\n

H\u0259min sektorlarda \u00e7al\u0131\u015fan v\u0259 8.000 manatdan art\u0131q \u0259m\u0259khaqq\u0131 alan i\u015f\u00e7il\u0259r is\u0259 h\u0259min m\u0259bl\u0259\u011fd\u0259n \u00e7ox hiss\u0259d\u0259n 14 faizl\u0259 g\u0259lir vergisi \u00f6d\u0259yirl\u0259r.oxu.az<\/p>\n","protected":false},"excerpt":{"rendered":"

Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259 neft-qaz sah\u0259sind\u0259 v\u0259 d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r\u0259 m\u00fcnasib\u0259td\u0259 \u0259m\u0259khaqq\u0131ndan g\u0259lir vergisinin hesablanma qaydas\u0131nda g\u00fcz\u0259\u015ftl\u0259r n\u0259z\u0259rd\u0259 tutulur. ARANTV.AZ\u00a0\u00a0x\u0259b\u0259r verir ki, son d\u0259yi\u015fiklikl\u0259r\u0259 q\u0259d\u0259r neft-qaz sah\u0259sind\u0259 v\u0259 d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan fiziki \u015f\u0259xsin \u0259m\u0259khaqq\u0131 2.500 manatad\u0259k olduqda hesablanm\u0131\u015f m\u0259bl\u0259\u011fd\u0259n 173 manat (2018-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu) \u00e7\u0131x\u0131lmaqla, 14 faiz d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisi hesablan\u0131rd\u0131sa,…<\/p>\n","protected":false},"author":2,"featured_media":34773,"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\/2019\/01\/Accounting-Services.jpg",620,413,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",620,413,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",620,413,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services-150x150.jpg",150,150,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services-300x200.jpg",300,200,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",620,413,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",620,413,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",620,413,false],"newsmatic-featured":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",620,413,false],"newsmatic-list":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",600,400,false],"newsmatic-thumb":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",300,200,false],"newsmatic-small":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",143,95,false],"newsmatic-grid":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",375,250,false],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2019\/01\/Accounting-Services.jpg",620,413,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":"Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259 neft-qaz sah\u0259sind\u0259 v\u0259 d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan i\u015f\u00e7il\u0259r\u0259 m\u00fcnasib\u0259td\u0259 \u0259m\u0259khaqq\u0131ndan g\u0259lir vergisinin hesablanma qaydas\u0131nda g\u00fcz\u0259\u015ftl\u0259r n\u0259z\u0259rd\u0259 tutulur. ARANTV.AZ\u00a0\u00a0x\u0259b\u0259r verir ki, son d\u0259yi\u015fiklikl\u0259r\u0259 q\u0259d\u0259r neft-qaz sah\u0259sind\u0259 v\u0259 d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan fiziki \u015f\u0259xsin \u0259m\u0259khaqq\u0131 2.500 manatad\u0259k olduqda hesablanm\u0131\u015f m\u0259bl\u0259\u011fd\u0259n 173 manat (2018-ci il \u00fc\u00e7\u00fcn ya\u015fay\u0131\u015f minimumu) \u00e7\u0131x\u0131lmaqla, 14 faiz d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisi hesablan\u0131rd\u0131sa,...","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/34772"}],"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=34772"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/34772\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/34773"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=34772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=34772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=34772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}