Az\u0259rbaycanda \u015f\u0259k\u0259rli i\u00e7kil\u0259r\u0259 aksiz d\u0259r\u0259c\u0259si t\u0259tbiq olunmas\u0131 t\u0259klif olunur. Bu t\u0259klifl\u0259 \u0130cbari Tibbi S\u0131\u011forta \u00fczr\u0259 D\u00f6vl\u0259t Agentliyinin (\u0130TSDA) \u0130dar\u0259 Hey\u0259tinin s\u0259dri Zaur \u018fliyev \u00e7\u0131x\u0131\u015f edib. Z. \u018fliyev fikrini beyn\u0259lxalq t\u0259cr\u00fcb\u0259 il\u0259 \u0259sasland\u0131raraq bir s\u0131ra \u00f6lk\u0259l\u0259rd\u0259 alkoqollu i\u00e7kil\u0259rl\u0259 b\u0259rab\u0259r, h\u0259m d\u0259 t\u0259rkibind\u0259 \u015f\u0259k\u0259r olan i\u00e7kil\u0259r\u0259 aksiz vergisinin t\u0259tbiq edildiyini bildirib. \u0130TSDA \u0130dar\u0259 Hey\u0259tinin s\u0259dri aksiz vergisinin\u00a0\u0130cbari Tibbi S\u0131\u011forta Fondunun formala\u015fmas\u0131nda m\u00fch\u00fcm rol oynad\u0131\u011f\u0131n\u0131 vur\u011fulay\u0131b.<\/p>\n
Qeyd ed\u0259k ki,\u00a0“Tibbi s\u0131\u011forta haqq\u0131nda” Qanuna \u0259sas\u0259n,\u00a0haz\u0131rda\u00a0vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n araq (vodka), t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7kil\u0259r v\u0259 t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7ki materiallar\u0131, likyor v\u0259 likyor m\u0259mulatlar\u0131n\u0131n h\u0259r litrin\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sinin 0,2 manat\u0131, piv\u0259 (alkoqolsuz piv\u0259 istisna olmaqla) v\u0259 piv\u0259 t\u0259rkibli dig\u0259r i\u00e7kil\u0259rin h\u0259r litrin\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sinin 0,05 manat\u0131, siqarilla (nazik siqarlar) v\u0259 t\u00fct\u00fcnd\u0259n haz\u0131rlanan siqaretl\u0259r v\u0259 onun \u0259v\u0259zedicil\u0259rinin 1000 \u0259d\u0259din\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sinin 1,5 manat\u0131 v\u0259 energetik i\u00e7kil\u0259rin h\u0259r litrin\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sinin 0,1 manat\u0131 \u0130cbari Tibbi S\u0131\u011forta Fondu \u00fc\u00e7\u00fcn tutulur.<\/p>\n
B\u0259s, aksiz vergisi n\u0259dir v\u0259 onun t\u0259rkibind\u0259 \u015f\u0259k\u0259r olan i\u00e7kil\u0259r\u0259 t\u0259tbiqi n\u0259 il\u0259 n\u0259tic\u0259l\u0259n\u0259 bil\u0259r?<\/strong><\/em><\/p>\n Aksiz mallar\u0131n sat\u0131\u015f qiym\u0259tin\u0259 daxil edil\u0259n dolay\u0131 vergi n\u00f6v\u00fcd\u00fcr. O, y\u00fcks\u0259krentabelli m\u0259hsul istehsal\u0131ndan \u0259ld\u0259 olunan m\u0259nf\u0259\u0259ti\u00a0b\u00fcdc\u0259 g\u0259lirin\u0259 \u0259lav\u0259 etm\u0259k m\u0259qs\u0259dil\u0259 qoyulur.\u00a0Aksizl\u0259r \u0259mt\u0259\u0259l\u0259rin qiym\u0259tin\u0259 v\u0259 ya xidm\u0259t tarifin\u0259 \u0259lav\u0259 edilir v\u0259 bir \u00e7ox \u0259mt\u0259\u0259nin qiym\u0259tinin yar\u0131s\u0131n\u0131, b\u0259z\u0259n is\u0259 2\/3-ni t\u0259\u015fkil edir. Bu bax\u0131mdan t\u0259rkibind\u0259 \u015f\u0259k\u0259r olan i\u00e7kil\u0259r\u0259 aksiz vergisinin t\u0259tbiq edilm\u0259si bir t\u0259r\u0259fd\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sinin v\u0259 \u0130cbari Tibbi S\u0131\u011forta Fondunun g\u0259lirl\u0259rinin, dig\u0259r t\u0259r\u0259fd\u0259n is\u0259 bu m\u0259hsullar\u0131n qiym\u0259tinin artmas\u0131 dem\u0259kdir.<\/p>\n Haz\u0131rda hans\u0131 m\u0259hsullar aksiz vergisin\u0259 c\u0259lb edilir?<\/strong><\/em><\/p>\n Haz\u0131rda i\u00e7m\u0259li spirt, piv\u0259 v\u0259 spirtli i\u00e7kil\u0259rin b\u00fct\u00fcn n\u00f6vl\u0259ri, t\u00fct\u00fcn m\u0259mulatlar\u0131, neft m\u0259hsullar\u0131, minik avtomobill\u0259ri, avtobuslar (s\u0131x\u0131lm\u0131\u015f qazla i\u015fl\u0259y\u0259n avtobuslar istisna olmaqla), istirah\u0259t v\u0259 ya idman \u00fc\u00e7\u00fcn yaxtalar v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan dig\u0259r \u00fcz\u0259n vasit\u0259l\u0259r, idxal olunan platin, q\u0131z\u0131l, ondan haz\u0131rlanm\u0131\u015f z\u0259rg\u0259rlik v\u0259 dig\u0259r m\u0259i\u015f\u0259t m\u0259mulatlar\u0131, emal olunmu\u015f, \u00e7e\u015fidl\u0259nmi\u015f, \u00e7\u0259r\u00e7iv\u0259y\u0259 sal\u0131nm\u0131\u015f v\u0259 b\u0259rkidilmi\u015f almaz, idxal olunan x\u0259z-d\u0259ri m\u0259mulatlar\u0131, energetik i\u00e7kil\u0259r aksiz vergisin\u0259 c\u0259lb edilirl\u0259r. Bundan ba\u015fqa, elektron siqaretl\u0259r \u00fc\u00e7\u00fcn maye, istehsal m\u0259qs\u0259dli t\u00fct\u00fcnl\u0259r istisna olmaqla dig\u0259r \u00e7\u0259km\u0259li t\u00fct\u00fcnl\u0259r, \u201chomogenl\u0259\u015fdirilmi\u015f\u201d v\u0259 ya \u201cb\u0259rpa edilmi\u015f\u201d t\u00fct\u00fcnl\u0259r, \u00e7eyn\u0259nil\u0259n v\u0259 ya buruna \u00e7\u0259kil\u0259n t\u00fct\u00fcnl\u0259r, habel\u0259 q\u0259lyan \u00fc\u00e7\u00fcn t\u00fct\u00fcnl\u0259r, q\u0131zd\u0131r\u0131lma n\u0259tic\u0259sind\u0259 istehlak edil\u0259n (buxar) t\u00fct\u00fcn v\u0259 t\u00fct\u00fcn m\u0259hsullar\u0131na da aksiz vergisi t\u0259tbiq edilir.<\/p>\n","protected":false},"excerpt":{"rendered":" Az\u0259rbaycanda \u015f\u0259k\u0259rli i\u00e7kil\u0259r\u0259 aksiz d\u0259r\u0259c\u0259si t\u0259tbiq olunmas\u0131 t\u0259klif olunur. Bu t\u0259klifl\u0259 \u0130cbari Tibbi S\u0131\u011forta \u00fczr\u0259 D\u00f6vl\u0259t Agentliyinin (\u0130TSDA) \u0130dar\u0259 Hey\u0259tinin s\u0259dri Zaur \u018fliyev \u00e7\u0131x\u0131\u015f edib. Z. \u018fliyev fikrini beyn\u0259lxalq t\u0259cr\u00fcb\u0259 il\u0259 \u0259sasland\u0131raraq bir s\u0131ra \u00f6lk\u0259l\u0259rd\u0259 alkoqollu i\u00e7kil\u0259rl\u0259 b\u0259rab\u0259r, h\u0259m d\u0259 t\u0259rkibind\u0259 \u015f\u0259k\u0259r olan i\u00e7kil\u0259r\u0259 aksiz vergisinin t\u0259tbiq edildiyini bildirib. \u0130TSDA \u0130dar\u0259 Hey\u0259tinin s\u0259dri aksiz vergisinin\u00a0\u0130cbari Tibbi S\u0131\u011forta Fondunun formala\u015fmas\u0131nda m\u00fch\u00fcm rol oynad\u0131\u011f\u0131n\u0131 vur\u011fulay\u0131b. Qeyd ed\u0259k ki,\u00a0“Tibbi s\u0131\u011forta haqq\u0131nda” Qanuna \u0259sas\u0259n,\u00a0haz\u0131rda\u00a0vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n araq (vodka), t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7kil\u0259r v\u0259 t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7ki materiallar\u0131, likyor v\u0259 likyor m\u0259mulatlar\u0131n\u0131n h\u0259r litrin\u0259 g\u00f6r\u0259 t\u0259tbiq edil\u0259n aksiz…<\/p>\n","protected":false},"author":2,"featured_media":483392,"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\/2022\/06\/a6e8ad49162704358841396763210406735.jpg",975,540,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735.jpg",975,540,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735.jpg",975,540,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735-660x365.jpg",660,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735-840x465.jpg",640,354,true],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735.jpg",975,540,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735.jpg",975,540,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2022\/06\/a6e8ad49162704358841396763210406735.jpg",975,540,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":"Az\u0259rbaycanda \u015f\u0259k\u0259rli i\u00e7kil\u0259r\u0259 aksiz d\u0259r\u0259c\u0259si t\u0259tbiq olunmas\u0131 t\u0259klif olunur. Bu t\u0259klifl\u0259 \u0130cbari Tibbi S\u0131\u011forta \u00fczr\u0259 D\u00f6vl\u0259t Agentliyinin (\u0130TSDA) \u0130dar\u0259 Hey\u0259tinin s\u0259dri Zaur \u018fliyev \u00e7\u0131x\u0131\u015f edib. Z. \u018fliyev fikrini beyn\u0259lxalq t\u0259cr\u00fcb\u0259 il\u0259 \u0259sasland\u0131raraq bir s\u0131ra \u00f6lk\u0259l\u0259rd\u0259 alkoqollu i\u00e7kil\u0259rl\u0259 b\u0259rab\u0259r, h\u0259m d\u0259 t\u0259rkibind\u0259 \u015f\u0259k\u0259r olan i\u00e7kil\u0259r\u0259 aksiz vergisinin t\u0259tbiq edildiyini bildirib. \u0130TSDA \u0130dar\u0259 Hey\u0259tinin s\u0259dri aksiz vergisinin\u00a0\u0130cbari…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/483391"}],"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=483391"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/483391\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/483392"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=483391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=483391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=483391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}