Vergil\u0259r Nazirliyi bu g\u00fcnl\u0259rd\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131 sah\u0259sind\u0259 vergi n\u0259zar\u0259tinin g\u00fccl\u0259ndirilm\u0259si bar\u0259d\u0259 konsepsiyan\u0131n \u0259sas m\u00fcdd\u0259alar\u0131n\u0131 ictimaiyy\u0259t\u0259 a\u00e7\u0131qlay\u0131b.<\/p>\n
ARANTV.AZ\u00a0<\/b>x\u0259b\u0259r verir ki, bu konsepsiya vergi \u00f6d\u0259yicil\u0259rind\u0259 muzdlu i\u015fl\u0259 \u0259laq\u0259dar \u00f6d\u0259nilmi\u015f g\u0259lir vergisi, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta \u00fczr\u0259 vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim etdikl\u0259ri m\u0259lumatlarda olan uy\u011funsuzluqlar\u0131n ara\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dini da\u015f\u0131y\u0131r.<\/p>\n
\u00dcmumi vergi islahatlar\u0131n\u0131n t\u0259rkib hiss\u0259si olan vergi u\u00e7otunun b\u0259rpas\u0131 v\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin leqalla\u015fd\u0131r\u0131lmas\u0131 sah\u0259sind\u0259 n\u0259zar\u0259t t\u0259dbirl\u0259rinin g\u00fccl\u0259ndirilm\u0259sinin anonsunu Vergil\u0259r Nazirliyi h\u0259l\u0259 cari ilin \u0259vv\u0259lind\u0259n vermi\u015fdi.<\/p>\n
Nazirlik 2018-ci ili ke\u00e7id ili elan etmi\u015fdi. Y\u0259ni vergi \u00f6d\u0259yicisin\u0259 m\u00f6hl\u0259t verilmi\u015fdi ki, \u00f6z maliyy\u0259 hesabatlar\u0131n\u0131, vergi m\u00fchasibatl\u0131q s\u0259n\u0259dl\u0259rini qaydaya sals\u0131n, t\u0259s\u0259rr\u00fcfat u\u00e7otunu b\u0259rpa etsin, \u015f\u0259ffafla\u015fs\u0131n.<\/p>\n
Bu m\u0259qs\u0259dl\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik edildi, qeyri-neft sektorunda v\u0259 qeyri-d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fan \u015f\u0259xsl\u0259rin \u0259ld\u0259 etdikl\u0259ri\u00a0g\u0259lirl\u0259rin 8000 manatad\u0259k olan hiss\u0259si yeddi\u00a0il m\u00fcdd\u0259tin\u0259 vergid\u0259n azad edildi. B\u00fct\u00fcn bunlar \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 \u00f6lk\u0259 \u00fczr\u0259 apar\u0131lan siyas\u0259tin bir hiss\u0259si idi.<\/p>\n
Lakin, g\u00f6r\u00fcn\u00fcr, b\u0259zi sahibkarlar \u00fc\u00e7\u00fcn bu c\u00fcr yum\u015faq siyas\u0259t m\u0259qbul deyil. T\u0259hlill\u0259r g\u00f6st\u0259rir ki, iqtisadiyyat\u0131n ayr\u0131-ayr\u0131 sektorlar\u0131nda \u00e7al\u0131\u015fan b\u0259zi vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim etdikl\u0259ri b\u0259yannam\u0259l\u0259rd\u0259, sosial s\u0131\u011forta hesabatlar\u0131nda \u0259ks olunan \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fl\u0259ri reall\u0131\u011f\u0131 \u0259ks etdirmir.<\/p>\n
Bir \u00e7ox sahibkarlar\u0131n i\u015f\u00e7il\u0259r\u0259, h\u0259tta ba\u015f m\u00fchasib\u0259 v\u0259 \u015firk\u0259t direktorlar\u0131na yazd\u0131\u011f\u0131 maa\u015f h\u0259min sektor \u00fczr\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n dig\u0259r vicdanl\u0131 v\u0259 \u0259m\u0259khaqq\u0131n\u0131n d\u00fczg\u00fcn b\u0259yan edilm\u0259sin\u0259 \u00fcst\u00fcnl\u00fck ver\u0259n vergi \u00f6d\u0259yicil\u0259rinin \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fi il\u0259 n\u0259inki uzla\u015fm\u0131r, h\u0259tta onlardan bir ne\u00e7\u0259 d\u0259f\u0259 a\u015fa\u011f\u0131 olur.<\/p>\n
T\u0259\u0259ss\u00fcf ki, i\u015f\u00e7il\u0259rinin say\u0131, \u0259mlak\u0131 v\u0259 d\u00f6vriyy\u0259sinin h\u0259cmi daha \u00e7ox olan m\u00fc\u0259ssis\u0259l\u0259rd\u0259 direktor, ba\u015f m\u00fchasib, menecer kimi v\u0259zif\u0259l\u0259r \u00fc\u00e7\u00fcn yaz\u0131lan \u0259m\u0259khaqq\u0131 s\u0131ravi i\u015f\u00e7il\u0259r, h\u0259tta texniki hey\u0259t \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n olunan m\u0259bl\u0259\u011fl\u0259rl\u0259 eynilik t\u0259\u015fkil edir. Bundan ba\u015fqa, b\u0259zi sahibkarlar i\u015f\u0259 c\u0259lb etdikl\u0259ri \u015f\u0259xsl\u0259rl\u0259 \u0259m\u0259k m\u00fcqavil\u0259si ba\u011flamaq \u0259v\u0259zin\u0259, xidm\u0259ti m\u00fcqavil\u0259l\u0259r\u0259 \u00fcst\u00fcnl\u00fck verirl\u0259r.<\/p>\n
Bir \u00e7ox hallarda vergi \u00f6d\u0259yicil\u0259rinin i\u015f\u00e7il\u0259rl\u0259 ba\u011flad\u0131qlar\u0131 \u0259m\u0259k m\u00fcqavil\u0259l\u0259rind\u0259 g\u00f6st\u0259ril\u0259n \u0259m\u0259khaqq\u0131 minimum \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011fi s\u0259viyy\u0259sind\u0259 g\u00f6st\u0259rilir ki, bu da v\u0259t\u0259nda\u015flar\u0131n sosial v\u0259 \u0259m\u0259k h\u00fcquqlar\u0131n\u0131n pozulmas\u0131 il\u0259 n\u0259tic\u0259l\u0259nir.<\/p>\n
Yeni konsepsiyan\u0131n \u0259sas m\u0259qs\u0259di bel\u0259 riskli vergi \u00f6d\u0259yicil\u0259rini m\u00fc\u0259yy\u0259n ed\u0259r\u0259k onlarla ba\u011fl\u0131 t\u0259dbirl\u0259r g\u00f6r\u00fclm\u0259sidir. Vergi orqanlar\u0131 m\u00fc\u0259yy\u0259n risk meyarlar\u0131 \u00fczr\u0259 vergi \u00f6d\u0259yicil\u0259rinin siyah\u0131s\u0131n\u0131 t\u0259rtib etm\u0259yi planla\u015fd\u0131r\u0131r.<\/p>\n
Real i\u015f\u00e7i say\u0131n\u0131n v\u0259 \u0259m\u0259khaqq\u0131 m\u0259bl\u0259\u011finin d\u00fcr\u00fcstl\u0259\u015fdirilm\u0259si m\u0259qs\u0259dil\u0259 risk qrupuna daxil olan vergi \u00f6d\u0259yicisi il\u0259 f\u0259rdi qaydada dan\u0131\u015f\u0131qlar\u0131n apar\u0131lmas\u0131, u\u00e7ot m\u0259lumatlar\u0131nda i\u015f\u00e7i say\u0131n\u0131n v\u0259 maa\u015flar\u0131n real m\u0259bl\u0259\u011finin \u0259ks etdirilm\u0259si t\u0259klifi \u0259slind\u0259 vergi orqanlar\u0131 t\u0259r\u0259find\u0259n at\u0131lan humanist add\u0131m hesab olunmal\u0131d\u0131r. \u00c7\u00fcnki cari ilin \u0259vv\u0259lind\u0259n intizams\u0131z vergi \u00f6d\u0259yicisin\u0259 bu bar\u0259d\u0259 d\u0259f\u0259l\u0259rl\u0259 x\u0259b\u0259rdarl\u0131qlar edimi\u015fdi.<\/p>\n
Vergi \u00f6d\u0259yicisinin raz\u0131l\u0131\u011f\u0131 il\u0259 \u201c\u018fm\u0259khaqq\u0131 il\u0259 ba\u011fl\u0131 k\u00f6n\u00fcll\u00fc \u00f6hd\u0259liy\u201din q\u0259bul edilm\u0259si \u0259slind\u0259 onlar\u0131n xeyrin\u0259dir. \u00c7\u00fcnki vergi \u00f6d\u0259yicisi ona t\u0259qdim olunan d\u0259lil v\u0259 s\u00fcbutlarla raz\u0131la\u015fmasa, daha s\u0259rt n\u0259zar\u0259t t\u0259dbirl\u0259rinin g\u00f6r\u00fclm\u0259si \u00fc\u00e7\u00fcn add\u0131mlar at\u0131lacaq.<\/p>\n
Vergi \u00f6d\u0259yicisi \u0259m\u0259kda\u015fl\u0131\u011fa raz\u0131l\u0131q vers\u0259, maa\u015flar\u0131 k\u00f6n\u00fcll\u00fc \u201ca\u011fartmaq\u201d ist\u0259s\u0259, sad\u0259c\u0259 d\u0259qiql\u0259\u015fdirilmi\u015f b\u0259yannam\u0259 t\u0259qdim etm\u0259kl\u0259 vicdan\u0131n\u0131 rahatla\u015fd\u0131ra bil\u0259r.<\/p>\n
Lakin \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 konsepsiya ictimaiyy\u0259tin b\u0259zi \u00fczvl\u0259ri t\u0259r\u0259find\u0259n birm\u0259nal\u0131 qar\u015f\u0131lanm\u0131y\u0131b. Bu bar\u0259d\u0259 K\u0130V-d\u0259 m\u0259lumatlar d\u0259rc olunduqdan sonra b\u0259zil\u0259rind\u0259 saxta narahatl\u0131q yaran\u0131b ki, guya bu ki\u00e7ik v\u0259 mikro sahibkarl\u0131\u011f\u0131n s\u0131x\u0131\u015fd\u0131r\u0131l\u0131mas\u0131na s\u0259b\u0259b olacaq.<\/p>\n
\u0130\u015f\u0259g\u00f6t\u00fcr\u0259nl\u0259r maa\u015flar\u0131 obyektiv g\u00f6st\u0259r\u0259c\u0259yi t\u0259qdird\u0259 bu, sahibkarlara \u0259lav\u0259 x\u0259rcl\u0259r\u0259 ba\u015fa g\u0259l\u0259c\u0259k. \u00c7\u00fcnki minimum \u0259m\u0259khaqq\u0131n\u0131n q\u0131sa m\u00fcdd\u0259td\u0259 250 manata qald\u0131r\u0131lmas\u0131 sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rini d\u0259 art\u0131racaq.<\/p>\n
Bu narahatl\u0131qlar\u0131n he\u00e7 bir m\u0259ntiqi \u0259sas\u0131 yoxdur. \u018fvv\u0259la ona g\u00f6r\u0259 ki, qanunlara \u0259m\u0259l etm\u0259y\u0259n, s\u0259hl\u0259nkarl\u0131q g\u00f6st\u0259r\u0259n, maa\u015f\u0131n\u0131 \u201ca\u011fartmayan\u201d vergi \u00f6d\u0259yicil\u0259rin\u0259 qar\u015f\u0131 s\u0259rt t\u0259dbirl\u0259r g\u00f6r\u00fcl\u0259c\u0259yini Vergil\u0259r Nazirliyi bu ilin \u0259vv\u0259lind\u0259n elan etmi\u015fdi. Dig\u0259r t\u0259r\u0259fd\u0259n, qeyri-neft sektorunda v\u0259 qeyri-d\u00f6vl\u0259t sektorunda \u00e7al\u0131\u015fanlar\u0131n g\u0259lirl\u0259rinin 8000 manatad\u0259k olan hiss\u0259si 7 il m\u00fcdd\u0259tind\u0259 vergil\u0259rd\u0259n azad edilib.<\/p>\n
Bu is\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 apar\u0131lan d\u00f6vl\u0259t siyas\u0259tind\u0259n x\u0259b\u0259r verir. Vergi \u00f6d\u0259yicil\u0259ri t\u0259r\u0259find\u0259n muzdla i\u015fl\u0259y\u0259n i\u015f\u00e7il\u0259r\u0259 u\u00e7otdan k\u0259nar \u0259m\u0259khaqlar\u0131n\u0131n verilm\u0259si v\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f qaydada r\u0259smil\u0259\u015fdirilm\u0259m\u0259si bu i\u015f\u00e7il\u0259rin g\u0259l\u0259c\u0259k sosial t\u0259minat\u0131n\u0131 t\u0259hl\u00fck\u0259 alt\u0131nda qoymaqla sosial s\u0131\u011forta \u00f6d\u0259ni\u015fl\u0259rinin azalmas\u0131na da s\u0259b\u0259b olur.<\/p>\n
G\u00f6r\u00fcn\u0259n odur ki, bu prosesin geri d\u00f6n\u00fc\u015f\u00fc yoxdur v\u0259 \u0259m\u0259khaqlar\u0131n\u0131n a\u011fard\u0131lmas\u0131 davaml\u0131 siyas\u0259tdir. Vergil\u0259r Nazirliyinin fikri bu bar\u0259d\u0259 q\u0259tidir. Ona g\u00f6r\u0259 d\u0259 n\u0259 q\u0259d\u0259r gec deyil, \u201ck\u00f6lg\u0259\u201dd\u0259n \u00e7\u0131xmaq laz\u0131md\u0131r.oxu.az<\/p>\n","protected":false},"excerpt":{"rendered":"
Vergil\u0259r Nazirliyi bu g\u00fcnl\u0259rd\u0259 \u0259m\u0259k m\u00fcnasib\u0259tl\u0259rinin \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131 sah\u0259sind\u0259 vergi n\u0259zar\u0259tinin g\u00fccl\u0259ndirilm\u0259si bar\u0259d\u0259 konsepsiyan\u0131n \u0259sas m\u00fcdd\u0259alar\u0131n\u0131 ictimaiyy\u0259t\u0259 a\u00e7\u0131qlay\u0131b. ARANTV.AZ\u00a0x\u0259b\u0259r verir ki, bu konsepsiya vergi \u00f6d\u0259yicil\u0259rind\u0259 muzdlu i\u015fl\u0259 \u0259laq\u0259dar \u00f6d\u0259nilmi\u015f g\u0259lir vergisi, m\u0259cburi d\u00f6vl\u0259t sosial s\u0131\u011forta v\u0259 i\u015fsizlikd\u0259n s\u0131\u011forta \u00fczr\u0259 vergi \u00f6d\u0259yicil\u0259rinin t\u0259qdim etdikl\u0259ri m\u0259lumatlarda olan uy\u011funsuzluqlar\u0131n ara\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dini da\u015f\u0131y\u0131r. \u00dcmumi vergi islahatlar\u0131n\u0131n t\u0259rkib hiss\u0259si olan vergi…<\/p>\n","protected":false},"author":2,"featured_media":70593,"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,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-71673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundm"],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t