Bu ild\u0259n Az\u0259rbaycanda faktorinq \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 \u018fDV \u0259v\u0259zl\u0259\u015fm\u0259 mexanizmi i\u015f\u0259 sal\u0131n\u0131b.<\/p>\n
Bu bar\u0259d\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib.<\/p>\n
Qeyd edilib ki, sahibkarl\u0131q subyektl\u0259rinin \u0259m\u0259liyyatlar\u0131n\u0131n faktorinq al\u0259ti vasit\u0259sil\u0259 \u00e7evik \u015f\u0259kild\u0259 kreditl\u0259\u015fdirilm\u0259sind\u0259n aktiv istifad\u0259 edilir, bu al\u0259t biznesin maliyy\u0259 y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 v\u0259 likvidlik s\u0259viyy\u0259sinin art\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 bazara ciddi \u015f\u0259kild\u0259 t\u0259kan verir.<\/p>\n
T\u0259cr\u00fcb\u0259d\u0259 istehsal\u00e7\u0131lar v\u0259 topdansat\u0131\u015f ticar\u0259t f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n biznes subyektl\u0259ri t\u0259r\u0259find\u0259n sat\u0131lan mallar\u0131n d\u0259y\u0259ri ad\u0259t\u0259n 2-3 ay \u0259rzind\u0259 v\u0259 b\u0259zi hallarda daha gec m\u00fcdd\u0259td\u0259 geri \u00f6d\u0259nilir. Bu is\u0259, istehsal\u00e7\u0131 v\u0259 topdansat\u0131\u015f ticar\u0259t subyektl\u0259rinin f\u0259aliyy\u0259tind\u0259 na\u011fd pul \u00e7at\u0131\u015fmazl\u0131\u011f\u0131na s\u0259b\u0259b olur. Bel\u0259 v\u0259ziyy\u0259td\u0259 banklar faktorinq al\u0259tind\u0259n yararlanmaqla biznes subyektl\u0259rinin maliyy\u0259 likvidliyini t\u0259min edir v\u0259 al\u0131c\u0131lardan v\u0259saitl\u0259rin daxil olmas\u0131 il\u0259 ba\u011fl\u0131 \u00e7\u0259tinlikl\u0259r aradan qalx\u0131r.<\/p>\n
Vergi M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 \u0259sas\u0259n, \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn al\u0131nm\u0131\u015f mallar\u0131n, i\u015fl\u0259rin, xidm\u0259tl\u0259rin \u0259sas d\u0259y\u0259ri sat\u0131c\u0131n\u0131n bank hesab\u0131na, \u018fDV m\u0259bl\u0259\u011fi is\u0259 \u018fDV-nin depozit hesab\u0131na \u00f6d\u0259nilm\u0259lidir. Lakin faktorinq \u00fczr\u0259 \u0259m\u0259liyyatlar\u0131n \u0259sas d\u0259y\u0259ri sat\u0131c\u0131ya deyil, m\u00fcvafiq kredit t\u0259\u015fkilat\u0131na \u00f6d\u0259nilir. Bu zaman, Vergi M\u0259c\u0259ll\u0259sinin t\u0259l\u0259bl\u0259rin\u0259 uy\u011fun olaraq \u018fDV-nin \u0259v\u0259zl\u0259\u015fdirilm\u0259sind\u0259 m\u0259hdudiyy\u0259tl\u0259r yaran\u0131r.<\/p>\n
Faktorinq al\u0259ti m\u00fclki qanunvericilikd\u0259n ir\u0259li g\u0259l\u0259n v\u0259 biznes subyektl\u0259rin\u0259 veril\u0259n h\u00fcquq oldu\u011fundan bunun vergi qanunvericiliyind\u0259 d\u0259 ayd\u0131n \u015f\u0259kild\u0259 t\u0259sbit edilm\u0259sin\u0259 z\u0259rur\u0259t yaran\u0131b. Vergi M\u0259c\u0259ll\u0259sin\u0259 edilmi\u015f son d\u0259yi\u015fiklikl\u0259rl\u0259 maliyy\u0259l\u0259\u015fm\u0259 al\u0259tl\u0259rinin c\u0259lbediciliyinin art\u0131r\u0131lmas\u0131 v\u0259 biznesin fasil\u0259sizliliyinin t\u0259min edilm\u0259si \u00fc\u00e7\u00fcn faktorinq al\u0259tind\u0259n istifad\u0259 zaman\u0131 \u00f6d\u0259nilmi\u015f \u018fDV m\u0259bl\u0259\u011fl\u0259rinin \u0259v\u0259zl\u0259\u015fdirilm\u0259sinin m\u00fcmk\u00fcnl\u00fcy\u00fc qanunvericiliy\u0259 daxil edilib.<\/p>\n","protected":false},"excerpt":{"rendered":"
Bu ild\u0259n Az\u0259rbaycanda faktorinq \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 \u018fDV \u0259v\u0259zl\u0259\u015fm\u0259 mexanizmi i\u015f\u0259 sal\u0131n\u0131b. Bu bar\u0259d\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib. Qeyd edilib ki, sahibkarl\u0131q subyektl\u0259rinin \u0259m\u0259liyyatlar\u0131n\u0131n faktorinq al\u0259ti vasit\u0259sil\u0259 \u00e7evik \u015f\u0259kild\u0259 kreditl\u0259\u015fdirilm\u0259sind\u0259n aktiv istifad\u0259 edilir, bu al\u0259t biznesin maliyy\u0259 y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 v\u0259 likvidlik s\u0259viyy\u0259sinin art\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 bazara ciddi \u015f\u0259kild\u0259 t\u0259kan verir. T\u0259cr\u00fcb\u0259d\u0259 istehsal\u00e7\u0131lar v\u0259 topdansat\u0131\u015f ticar\u0259t f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n biznes subyektl\u0259ri t\u0259r\u0259find\u0259n sat\u0131lan mallar\u0131n d\u0259y\u0259ri ad\u0259t\u0259n 2-3 ay \u0259rzind\u0259 v\u0259 b\u0259zi hallarda daha gec m\u00fcdd\u0259td\u0259 geri \u00f6d\u0259nilir. Bu is\u0259, istehsal\u00e7\u0131 v\u0259 topdansat\u0131\u015f ticar\u0259t subyektl\u0259rinin f\u0259aliyy\u0259tind\u0259 na\u011fd pul \u00e7at\u0131\u015fmazl\u0131\u011f\u0131na s\u0259b\u0259b olur.…<\/p>\n","protected":false},"author":2,"featured_media":680079,"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\/2024\/01\/edv.jpg",750,500,false],"landscape":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv.jpg",750,500,false],"portraits":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv.jpg",750,500,false],"thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv-500x280.jpg",500,280,true],"medium":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv-548x365.jpg",548,365,true],"large":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv.jpg",640,427,false],"1536x1536":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv.jpg",750,500,false],"2048x2048":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv.jpg",750,500,false],"post-thumbnail":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv-240x172.jpg",240,172,true],"advps-thumb-one":["https:\/\/arantv.az\/wp-content\/uploads\/2024\/01\/edv.jpg",750,500,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":"Bu ild\u0259n Az\u0259rbaycanda faktorinq \u0259m\u0259liyyatlar\u0131 \u00fczr\u0259 \u018fDV \u0259v\u0259zl\u0259\u015fm\u0259 mexanizmi i\u015f\u0259 sal\u0131n\u0131b. Bu bar\u0259d\u0259 \u0130qtisadiyyat Nazirliyi yan\u0131nda D\u00f6vl\u0259t Vergi Xidm\u0259tind\u0259n bildirilib. Qeyd edilib ki, sahibkarl\u0131q subyektl\u0259rinin \u0259m\u0259liyyatlar\u0131n\u0131n faktorinq al\u0259ti vasit\u0259sil\u0259 \u00e7evik \u015f\u0259kild\u0259 kreditl\u0259\u015fdirilm\u0259sind\u0259n aktiv istifad\u0259 edilir, bu al\u0259t biznesin maliyy\u0259 y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 v\u0259 likvidlik s\u0259viyy\u0259sinin art\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 bazara ciddi \u015f\u0259kild\u0259 t\u0259kan verir. T\u0259cr\u00fcb\u0259d\u0259 istehsal\u00e7\u0131lar v\u0259 topdansat\u0131\u015f…","_links":{"self":[{"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/680078"}],"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=680078"}],"version-history":[{"count":0,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/posts\/680078\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=\/wp\/v2\/media\/680079"}],"wp:attachment":[{"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=680078"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=680078"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arantv.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=680078"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}