Vergi M\u0259c\u0259ll\u0259sin\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f d\u0259yi\u015fiklikl\u0259rd\u0259 aksiz d\u0259r\u0259c\u0259l\u0259rinin art\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259klifl\u0259rin yer almas\u0131 biznes dair\u0259l\u0259ri aras\u0131nda he\u00e7 d\u0259 birm\u0259nal\u0131 qar\u015f\u0131lanmay\u0131b. Qeyd ed\u0259k ki, layih\u0259y\u0259 \u0259sas\u0259n, g\u0259l\u0259n il Az\u0259rbaycanda istehsal olunan i\u00e7m\u0259li spirt, piv\u0259, spirtli i\u00e7ki v\u0259 t\u00fct\u00fcn m\u0259hsullar\u0131na vergi d\u0259r\u0259c\u0259l\u0259rinin art\u0131r\u0131lmas\u0131 planla\u015fd\u0131r\u0131l\u0131r.<\/p>\n
M\u0259lumdur ki, vergi d\u0259r\u0259c\u0259l\u0259rinin optimalla\u015fd\u0131r\u0131lmas\u0131 m\u00fcvafiq d\u00f6vl\u0259t qurumlar\u0131 t\u0259r\u0259find\u0259n daim diqq\u0259td\u0259 saxlan\u0131l\u0131r v\u0259 z\u0259rur\u0259t yarand\u0131\u011f\u0131 hallarda bu m\u0259s\u0259l\u0259y\u0259 yenid\u0259n bax\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259klifl\u0259r haz\u0131rlan\u0131r. T\u0259\u0259ss\u00fcf ki, vergi d\u0259r\u0259c\u0259l\u0259rinin d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 s\u0259sl\u0259ndiril\u0259n t\u0259klifl\u0259r b\u0259zi hallarda \u0259sass\u0131z \u015f\u0259rhl\u0259rl\u0259 m\u00fc\u015fayi\u0259t edilir. X\u00fcsusil\u0259 son g\u00fcnl\u0259rd\u0259 Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikl\u0259r aras\u0131nda aksiz d\u0259r\u0259c\u0259l\u0259rinin d\u0259yi\u015fdirilm\u0259si spirtli i\u00e7ki istehsal\u00e7\u0131lar\u0131 aras\u0131nda m\u00fcxt\u0259lif fikirl\u0259r formala\u015fd\u0131r\u0131b.<\/p>\n
\u201cCarlsberg Azerbaijan\u201d \u015firk\u0259tinin ba\u015f direktoru Vya\u00e7eslav Maltsev m\u0259tbuata m\u00fcsahib\u0259sind\u0259 aksiz vergil\u0259rinin art\u0131r\u0131lmas\u0131 \u00fczr\u0259 t\u0259klifl\u0259rin \u015firk\u0259tin f\u0259aliyy\u0259tin\u0259 m\u0259nfi t\u0259sir ed\u0259c\u0259yini bildirib v\u0259 d\u00fcnya \u00f6lk\u0259l\u0259rinin t\u0259cr\u00fcb\u0259si il\u0259 fikrini \u0259sasland\u0131rma\u011fa \u00e7al\u0131\u015faraq, bir s\u0131ra arqumentl\u0259r ir\u0259li s\u00fcr\u00fcb.<\/p>\n
El\u0259 is\u0259, g\u0259lin, biz d\u0259 d\u00fcnya t\u0259cr\u00fcb\u0259sin\u0259 n\u0259z\u0259r salaq…<\/p>\n
H\u0259r \u015feyd\u0259n \u0259vv\u0259l, diqq\u0259t\u0259 \u00e7atd\u0131raq ki, MDB \u00f6lk\u0259l\u0259ri aras\u0131nda yerli spirtli i\u00e7ki istehsal\u00e7\u0131lar\u0131 \u00fc\u00e7\u00fcn \u0259n a\u015fa\u011f\u0131 aksiz d\u0259r\u0259c\u0259l\u0259ri Az\u0259rbaycanda t\u0259tbiq olunur.<\/p>\n
| \n Piv\u0259 v\u0259 i\u00e7m\u0259li spirt \u00fczr\u0259 bir s\u0131ra \u00f6lk\u0259l\u0259rd\u0259 yerli istehsal \u00fczr\u0259 aksiz vergisinin d\u0259r\u0259c\u0259l\u0259ri<\/strong><\/p>\n<\/td>\n<\/tr>\n \u00d6lk\u0259<\/p>\n<\/td>\n Piv\u0259 (1 litr \u00fc\u00e7\u00fcn)<\/p>\n<\/td>\n<\/tr>\n AB\u015e dollar\u0131 il\u0259<\/p>\n<\/td>\n<\/tr>\n 1<\/p>\n<\/td>\n 0,12 \/ 0,29<\/p>\n<\/td>\n<\/tr>\n 2<\/p>\n<\/td>\n 1,67<\/p>\n<\/td>\n<\/tr>\n 3<\/p>\n<\/td>\n 0,70<\/p>\n<\/td>\n<\/tr>\n 4<\/p>\n<\/td>\n 0,62<\/p>\n<\/td>\n<\/tr>\n 5<\/p>\n<\/td>\n 0,43<\/p>\n<\/td>\n<\/tr>\n 6<\/p>\n<\/td>\n 0,41<\/p>\n<\/td>\n<\/tr>\n 7<\/p>\n<\/td>\n 0,40<\/p>\n<\/td>\n<\/tr>\n 8<\/p>\n<\/td>\n 0,39<\/p>\n<\/td>\n<\/tr>\n 9<\/p>\n<\/td>\n 0,28<\/p>\n<\/td>\n<\/tr>\n 10<\/p>\n<\/td>\n 0,25<\/p>\n<\/td>\n<\/tr>\n 11<\/p>\n<\/td>\n 0,20<\/p>\n<\/td>\n<\/tr>\n 12<\/p>\n<\/td>\n 0,20<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n C\u0259dv\u0259ld\u0259n d\u0259 g\u00f6r\u00fcnd\u00fcy\u00fc kimi, \u00f6lk\u0259mizd\u0259 piv\u0259y\u0259 t\u0259tbiq olunan aksiz d\u0259r\u0259c\u0259si istehsalda 1 litr \u00fc\u00e7\u00fcn 20 q\u0259pikdir (0,12 dollar) v\u0259 onun 50 q\u0259piy\u0259 (0,29 dollar) qald\u0131r\u0131lmas\u0131 t\u0259klif edilir. Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklik q\u0259bul olundu\u011fu halda bel\u0259, Az\u0259rbaycanda aksiz d\u0259r\u0259c\u0259si yuxar\u0131da adlar\u0131 sadalanan \u00f6lk\u0259l\u0259rl\u0259 m\u00fcqayis\u0259d\u0259 xeyli a\u015fa\u011f\u0131 olacaq.<\/p>\n \u201cCarlsberg Azerbaijan\u201d \u015firk\u0259ti respublikam\u0131zda \u0259n b\u00f6y\u00fck piv\u0259 istehsal\u00e7\u0131s\u0131 kimi, bazarda \u0259sasl\u0131 paya malikdir. \u00d6lk\u0259 iqtisadiyyat\u0131na son ill\u0259r \u0259rzind\u0259 50 milyon manatdan \u00e7ox investisiya qoydu\u011funu bildir\u0259n, \u00f6lk\u0259d\u0259 \u0259n populyar piv\u0259 brendinin istehsal\u00e7\u0131s\u0131 oldu\u011funu b\u0259yan ed\u0259n \u015firk\u0259t \u00fc\u00e7\u00fcn h\u0259r 330 ml\u00a0olan piv\u0259 \u015f\u00fc\u015f\u0259sin\u0259 g\u00f6r\u0259 16,5 q\u0259pik \u0259lav\u0259 v\u0259sait \u00f6d\u0259m\u0259k, t\u0259bii ki, maliyy\u0259 itkisi say\u0131lmamal\u0131d\u0131r.<\/p>\n Xat\u0131rladaq ki, haz\u0131rda Az\u0259rbaycanda piv\u0259 idxal\u00e7\u0131lar\u0131 \u00fc\u00e7\u00fcn aksiz d\u0259r\u0259c\u0259si 1,7 manat t\u0259\u015fkil edir v\u0259 bu, istehsala t\u0259tbiq edil\u0259n aksiz d\u0259r\u0259c\u0259sind\u0259n \u00e7oxdur. Ona g\u00f6r\u0259 d\u0259 hesab edirik ki, aksiz d\u0259r\u0259c\u0259l\u0259rinin d\u0259yi\u015fdirilm\u0259sinin yerli istehsala m\u0259nfi t\u0259siri v\u0259 yerli bazarda sat\u0131\u015f\u0131n azalaca\u011f\u0131 il\u0259 ba\u011fl\u0131 fikirl\u0259rin he\u00e7 bir \u0259sas\u0131 yoxdur.<\/p>\n Daxili bazarda olan r\u0259q\u0259ml\u0259r\u0259 n\u0259z\u0259r salsaq, g\u00f6r\u0259rik ki, 2018-ci ild\u0259 Az\u0259rbaycanda piv\u0259 sat\u0131\u015f\u0131 559,98 hektolitr t\u0259\u015fkil edib, 2017-ci ild\u0259 is\u0259 bu r\u0259q\u0259m 485,77 hektolitr olub. 2015-ci ild\u0259 \u00f6lk\u0259d\u0259 505.51,388 hektolitr piv\u0259 sat\u0131lsa da, 2016-c\u0131 il\u0259 bu g\u00f6st\u0259rici 388,46 hektolitr\u0259 d\u00fc\u015f\u00fcb. G\u00f6r\u00fcnd\u00fcy\u00fc kimi, Az\u0259rbaycanda piv\u0259 sat\u0131\u015f\u0131 aksiz d\u0259r\u0259c\u0259sinin d\u0259yi\u015fm\u0259si il\u0259 deyil, istehlak\u00e7\u0131lar\u0131n m\u0259hsula olan t\u0259l\u0259bat\u0131na, demoqrafik v\u0259ziyy\u0259t\u0259, tarifl\u0259r\u0259 v\u0259 dig\u0259r amill\u0259r\u0259 ba\u011fl\u0131d\u0131r.<\/p>\n Kim daha \u00e7ox spirtli i\u00e7ki q\u0259bul edir?!<\/strong><\/p>\n B\u0259zi piv\u0259 istehsal\u00e7\u0131lar\u0131 aksiz d\u0259r\u0259c\u0259l\u0259rinin d\u0259yi\u015fdirilm\u0259sinin alkoqolizm\u0259 yol a\u00e7aca\u011f\u0131 q\u0259na\u0259tind\u0259dirl\u0259r. Onlar\u0131n fikrinc\u0259, az spirtli i\u00e7kil\u0259rin \u0259l\u00e7atanl\u0131\u011f\u0131n\u0131n azalmas\u0131 istehlak\u00e7\u0131lar\u0131n daha t\u00fcnd i\u00e7kil\u0259rd\u0259n istifad\u0259 etm\u0259sin\u0259 yol a\u00e7acaq.<\/p>\n B\u0259ri ba\u015fdan qeyd ed\u0259k ki, Az\u0259rbaycan spirtli i\u00e7kil\u0259rin y\u00fcks\u0259k s\u0259viyy\u0259d\u0259 q\u0259bul olundu\u011fu \u00f6lk\u0259l\u0259r s\u0131ras\u0131nda deyil v\u0259 burada i\u00e7kil\u0259rin, x\u00fcsusil\u0259 piv\u0259nin q\u0259bulu, \u0259sas\u0259n, m\u00f6vs\u00fcmi xarakter da\u015f\u0131y\u0131r.<\/p>\n Bu s\u0259b\u0259bd\u0259n, respublikam\u0131zda istehlak\u00e7\u0131lar\u0131n t\u00fcnd i\u00e7kil\u0259r\u0259 alud\u0259\u00e7iliyi v\u0259 ya alkoqolizm kimi sosial probleml\u0259rin ba\u015fverm\u0259 ehtimal\u0131 s\u0131f\u0131ra yax\u0131nd\u0131r.<\/p>\n \u00dcmumd\u00fcnya S\u0259hiyy\u0259 T\u0259\u015fkilat\u0131n\u0131n \u201cGlobal status report on alcohol and health 2018\u201d\u00a0adl\u0131 hesabat\u0131nda qeyd olunur ki, 2016-c\u0131 ild\u0259 Az\u0259rbaycanda \u0259halinin 15 ya\u015fdan yuxar\u0131 t\u0259b\u0259q\u0259si aras\u0131nda i\u00e7il\u0259n spirtli i\u00e7ki ortalama 3,7 litr t\u0259\u015fkil edir. Bununla yana\u015f\u0131, il \u0259rzind\u0259 ki\u015fil\u0259r 4,6 litr, qad\u0131nlar is\u0259 1,6 litr i\u00e7ki q\u0259bul edirl\u0259r.<\/p>\n T\u0259\u015fkilat\u0131n hesabat\u0131nda postsovet \u00f6lk\u0259l\u0259rind\u0259 q\u0259bul edil\u0259n spirtli i\u00e7kil\u0259rin g\u00f6st\u0259ricil\u0259ri bel\u0259dir: G\u00fcrc\u00fcstan v\u0259t\u0259nda\u015flar\u0131 il \u0259rzind\u0259 ortalama 27,9 litr (ki\u015fil\u0259r 36,1, qad\u0131nlar 12,7 litr) t\u0259miz spirt q\u0259bul edirl\u0259r; Q\u0131r\u011f\u0131z\u0131standa 24 litr (ki\u015fil\u0259r\u00a0 29,9, qad\u0131nlar 10,9); Moldovada 22,8 litr (m\u00fcvafiq olaraq, 31,7 v\u0259 11,1); Erm\u0259nistanda 21,3 litr (27,4 ki\u015fil\u0259r, 9,7 qad\u0131nlar); Rusiyada 20,1 litr (30,5 ki\u015fil\u0259r, 10,5 qad\u0131nlar); Qazax\u0131standa 19,2 litr (25 ki\u015fil\u0259r, 8,9 qad\u0131nlar); Litvada 18,9 litr (27,9 ki\u015fil\u0259r, 9,7 qad\u0131nlar); T\u00fcrkm\u0259nistanda 17,8 litr (22,4 ki\u015fil\u0259r, 8 qad\u0131nlar); Latviyada 17,2 litr (25,1 ki\u015fil\u0259r, 8,6 qad\u0131nlar); Estoniyada 15,9 litr (22,9 ki\u015fil\u0259r, 7,9 qad\u0131nlar); Tacikistanda 15,8 litr (m\u00fcvafiq olaraq, 19,3 v\u0259 7,1); Belarusda 15,2 litr (22,8 v\u0259 7,9); Ukraynada 13,8 litr (20,5 v\u0259 7,1); \u00d6zb\u0259kistanda 12,8 litr (15,8 v\u0259 5,7).<\/p>\n Bel\u0259 olan halda, \u0259lav\u0259 \u015f\u0259rh\u0259 ehtiyac varm\u0131?<\/p>\n \u018fsas\u0131 olmayan arqumentl\u0259r v\u0259ziyy\u0259td\u0259n \u00e7\u0131x\u0131\u015f yolu deyil<\/strong><\/p>\n B\u0259zi hallarda sahibkarlar vergi d\u0259r\u0259c\u0259l\u0259rinin art\u0131r\u0131lmas\u0131n\u0131n \u201ck\u00f6lg\u0259 iqtisadiyyat\u0131\u201dna yol a\u00e7mas\u0131 bar\u0259d\u0259 iddia ir\u0259li s\u00fcr\u00fcrl\u0259r. K\u00f6k\u00fcnd\u0259n yanl\u0131\u015f olan bu fikri ortaya atanlar bilm\u0259lidirl\u0259r ki, vergi d\u0259r\u0259c\u0259l\u0259rinin a\u015fa\u011f\u0131 sal\u0131nmas\u0131 iqtisadiyyat\u0131n k\u00f6lg\u0259d\u0259n \u00e7\u0131xmas\u0131n\u0131n h\u0259lli yolu deyil. \u201cK\u00f6lg\u0259 iqtisadiyyat\u0131\u201dn\u0131n miqyas\u0131n\u0131n azalmas\u0131na u\u00e7ot sisteminin d\u00fcr\u00fcstl\u0259\u015fdirilm\u0259si, vergil\u0259rin vaxt\u0131nda \u00f6d\u0259nilm\u0259si, biznesl\u0259 ba\u011fl\u0131 prosedurlar\u0131n \u015f\u0259ffaf \u015f\u0259kild\u0259 h\u0259yata ke\u00e7irilm\u0259si\u00a0kimi amill\u0259r t\u0259sir edir. \u201cK\u00f6lg\u0259 iqtisadiyyat\u0131\u201dn\u0131n h\u0259cminin azald\u0131lmas\u0131nda istehsal\u00e7\u0131lar da f\u0259al olmal\u0131 v\u0259 bunu d\u00f6vl\u0259t qurumlar\u0131ndan t\u0259l\u0259b etm\u0259lidirl\u0259r. Bu, sahibkarlar\u0131n \u00f6zl\u0259ri \u00fc\u00e7\u00fcn d\u0259 maraql\u0131d\u0131r: \u201ck\u00f6lg\u0259 iqtisadiyyat\u0131\u201dn\u0131n miqyas\u0131n\u0131n azalmas\u0131 \u015firk\u0259tl\u0259r aras\u0131nda \u0259dal\u0259tli r\u0259qab\u0259t m\u00fchitinin formala\u015fmas\u0131na r\u0259vac verir.<\/p>\n Aksiz vergil\u0259rinin art\u0131r\u0131lmas\u0131 n\u0259y\u0259 xidm\u0259t edir?!<\/strong><\/p>\n Spirtli i\u00e7kil\u0259r\u0259 t\u0259tbiq olunan aksiz d\u0259r\u0259c\u0259sinin insan sa\u011flaml\u0131\u011f\u0131na t\u0259siri sosial bax\u0131mdan \u0259sasland\u0131r\u0131lmasa da, icbari tibbi s\u0131\u011fortan\u0131n t\u0259tbiqi bax\u0131m\u0131ndan vacib amildir. Bel\u0259 ki, \u201cTibbi s\u0131\u011forta haqq\u0131nda\u201d\u00a0Qanunun \u201c\u0130cbari tibbi s\u0131\u011forta \u00fczr\u0259 s\u0131\u011forta haqlar\u0131\u201d adl\u0131 madd\u0259sind\u0259 g\u00f6st\u0259rilir ki, icbari tibbi s\u0131\u011fortan\u0131n maliyy\u0259 m\u0259nb\u0259l\u0259rind\u0259n biri aksizl\u0259rd\u0259n daxil olan vergil\u0259rdir.<\/p>\n Dem\u0259li, aksiz d\u0259r\u0259c\u0259l\u0259rinin d\u0259yi\u015fdirilm\u0259si sosial maraqlara xidm\u0259t edir. Bu sah\u0259d\u0259n \u0259ld\u0259 olunan v\u0259sait v\u0259t\u0259nda\u015flar\u0131n sa\u011flaml\u0131\u011f\u0131na, onlar\u0131n keyfiyy\u0259tli tibbi xidm\u0259tl\u0259 t\u0259min edilm\u0259sin\u0259 v\u0259 h\u0259min xidm\u0259tl\u0259rin \u0259halinin b\u00fct\u00fcn t\u0259b\u0259q\u0259l\u0259ri \u00fc\u00e7\u00fcn \u0259l\u00e7atanl\u0131\u011f\u0131na y\u00f6n\u0259ldil\u0259c\u0259k.<\/p>\n Qeyd ed\u0259k ki, bu tendensiya d\u00fcnya t\u0259cr\u00fcb\u0259sind\u0259 d\u0259 geni\u015f t\u0259tbiq olunur: bir s\u0131ra inki\u015faf etmi\u015f v\u0259 inki\u015faf etm\u0259kd\u0259 olan \u00f6lk\u0259l\u0259rd\u0259 sa\u011flaml\u0131q \u00fc\u00e7\u00fcn z\u0259r\u0259rli say\u0131lan m\u0259hsullara t\u0259tbiq edil\u0259n vergil\u0259r \u00fczr\u0259 daxil olan v\u0259sait, \u0259sas\u0259n, \u0259halinin sa\u011flaml\u0131\u011f\u0131n\u0131n t\u0259min olunmas\u0131 il\u0259 ba\u011fl\u0131 s\u0259hiyy\u0259 proqramlar\u0131na y\u00f6n\u0259ldilir. Aksiz vergil\u0259rind\u0259n g\u0259l\u0259n g\u0259lirl\u0259rin piyl\u0259nm\u0259, \u015f\u0259k\u0259r v\u0259 ba\u015fqa\u00a0x\u0259st\u0259likl\u0259rd\u0259n \u0259ziyy\u0259t \u00e7\u0259k\u0259nl\u0259rin m\u00fcalic\u0259sin\u0259 y\u00f6n\u0259ldilm\u0259si t\u0259cr\u00fcb\u0259si T\u00fcrkiy\u0259d\u0259, AB\u015e-da v\u0259 \u0259ks\u0259r Avropa \u00f6lk\u0259l\u0259rind\u0259 m\u00f6vcuddur.<\/p>\n Qanunu pozanlara qar\u015f\u0131 ciddi m\u00fcbariz\u0259 apar\u0131l\u0131r<\/strong><\/p>\n Az\u0259rbaycanda spirtli i\u00e7kil\u0259r\u0259 aksiz d\u0259r\u0259c\u0259l\u0259rinin art\u0131r\u0131lmas\u0131n\u0131n \u201cqara bazar\u201d\u0131n formala\u015fmas\u0131na yol a\u00e7aca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u0259nl\u0259r \u00fc\u00e7\u00fcn bildir\u0259k ki, \u00f6lk\u0259d\u0259 biznesin \u015f\u0259ffafla\u015fd\u0131r\u0131lmas\u0131 istiqam\u0259tind\u0259 kompleks al\u0259tl\u0259rd\u0259n istifad\u0259 olunur: vergi orqanlar\u0131 t\u0259r\u0259find\u0259n aksiz markas\u0131 olmayan v\u0259 ya saxta aksiz markalar\u0131 il\u0259 markalanm\u0131\u015f mallar\u0131n sat\u0131\u015f\u0131n\u0131 t\u0259\u015fkil ed\u0259nl\u0259r\u0259 qar\u015f\u0131 ciddi n\u0259zar\u0259t t\u0259dbirl\u0259ri\u00a0 h\u0259yata ke\u00e7irilir.<\/p>\n T\u0259kc\u0259 2018-ci ilin aprel-sentyabr aylar\u0131nda apar\u0131lm\u0131\u015f n\u0259zar\u0259t t\u0259dbirl\u0259ri zaman\u0131 p\u0259rak\u0259nd\u0259 ticar\u0259t obyektl\u0259rind\u0259n 27,9 min \u015f\u00fc\u015f\u0259 aksizsiz v\u0259 ya saxta aksizli mallar a\u015fkar edil\u0259r\u0259k m\u00fcsadir\u0259 edilib, 619 min manatdan yuxar\u0131 alkoqollu i\u00e7kil\u0259rin sat\u0131\u015f\u0131n\u0131n na\u011fd qaydada apar\u0131ld\u0131\u011f\u0131 m\u00fc\u0259yy\u0259n edilib. S\u00f6z\u00fcged\u0259n f\u0259aliyy\u0259tl\u0259rl\u0259 qanun pozuntular\u0131na yol vermi\u015f h\u00fcquqi v\u0259 fiziki \u015f\u0259xsl\u0259rl\u0259 ba\u011fl\u0131 30-dan \u00e7ox cinay\u0259t i\u015fi qald\u0131r\u0131l\u0131b.<\/p>\n G\u00f6st\u0259ril\u0259n hallar\u0131n qar\u015f\u0131s\u0131n\u0131n al\u0131nmas\u0131 \u00fc\u00e7\u00fcn alkoqollu i\u00e7kil\u0259rin istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan vergi \u00f6d\u0259yicil\u0259rinin istehsal obyektl\u0259rind\u0259 Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n aksiz-n\u0259zar\u0259t postlar\u0131n\u0131n qurulmas\u0131 araq istehsal\u0131 v\u0259 sat\u0131\u015f\u0131 \u00fczr\u0259 hesabat m\u0259lumatlar\u0131n\u0131n \u00fc\u00e7\u00a0d\u0259f\u0259 artmas\u0131na s\u0259b\u0259b olub, n\u0259tic\u0259 etibaril\u0259 bu sah\u0259d\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 daxilolmalar n\u0259z\u0259r\u0259\u00e7arpacaq d\u0259r\u0259c\u0259d\u0259 y\u00fcks\u0259lib.<\/p>\n Bel\u0259 ki, 2019-cu ilin yanvar-sentyabr aylar\u0131nda alkoqollu v\u0259 enerji i\u00e7kil\u0259rinin aksiz vergisin\u0259 c\u0259lb olunmu\u015f istehsal h\u0259cmi \u00f6t\u0259n ilin m\u00fcvafiq d\u00f6vr\u00fc il\u0259 m\u00fcqayis\u0259d\u0259, 14,8 faiz, aksiz m\u0259bl\u0259\u011fi 2,1 d\u0259f\u0259, alkoqollu i\u00e7kil\u0259rin istehsal\u00e7\u0131lar\u0131n\u0131n d\u00f6vriyy\u0259si is\u0259 50,2 faiz art\u0131b. 2017-ci ill\u0259 m\u00fcqayis\u0259d\u0259, 2018-ci ild\u0259 aksizli m\u0259hsullar\u0131n istehsal\u0131 v\u0259 idxal\u0131 \u00fczr\u0259 b\u00fcdc\u0259y\u0259 \u00f6d\u0259ni\u015fl\u0259r 49,1 faiz art\u0131b. 2019-cu ilin doqquz\u00a0ay\u0131 \u0259rzind\u0259 is\u0259 bu g\u00f6st\u0259rici \u00f6t\u0259n ilin m\u00fcvafiq d\u00f6vr\u00fc il\u0259 m\u00fcqayis\u0259d\u0259 77,9 faiz\u0259d\u0259k y\u00fcks\u0259lib.<\/p>\n X\u0259b\u0259rdarl\u0131qlara baxmayaraq, f\u0259aliyy\u0259tini qanun \u00e7\u0259r\u00e7iv\u0259sind\u0259 qurmayan sahibkarlara qar\u015f\u0131 Vergil\u0259r Nazirliyi t\u0259r\u0259find\u0259n ciddi t\u0259dbirl\u0259r g\u00f6r\u00fcl\u00fcr. H\u0259min t\u0259dbirl\u0259r s\u0131ras\u0131nda, maliyy\u0259 sanksiyalar\u0131 il\u0259 yana\u015f\u0131, b\u0259zi hallarda t\u0259qsirkar \u015f\u0259xsl\u0259rin m\u0259suliyy\u0259t\u0259 c\u0259lb olunmas\u0131 v\u0259 h\u0259tta h\u0259bs edilm\u0259si faktlar\u0131 da qeyd\u0259 al\u0131n\u0131b.<\/p>\n Bir m\u00fcdd\u0259t \u0259vv\u0259l saxta aksiz markal\u0131 m\u0259hsullar\u0131n vergi orqanlar\u0131 t\u0259r\u0259find\u0259n a\u015fkarland\u0131\u011f\u0131 obyektin sahibi Davud A\u011fayev bar\u0259d\u0259 h\u0259bs-q\u0259timkan t\u0259dbirinin se\u00e7ilm\u0259si, Ba\u015f M\u00fct\u0259\u015f\u0259kkil Cinay\u0259tkarl\u0131qla M\u00fcbariz\u0259 \u0130dar\u0259sind\u0259 \u201cBeluqa Tahir\u201d l\u0259q\u0259bi il\u0259 tan\u0131nan Tahir H\u0259ziyevin ba\u015f\u00e7\u0131l\u0131q etdiyi m\u00fct\u0259\u015f\u0259kkil cinay\u0259tkar d\u0259st\u0259y\u0259 qar\u015f\u0131 cinay\u0259t i\u015finin a\u00e7\u0131lmas\u0131 vergi v\u0259 h\u00fcquq-m\u00fchafiz\u0259 orqanlar\u0131n\u0131n bu sah\u0259d\u0259 n\u0259zar\u0259ti g\u00fccl\u0259ndirdiyinin bariz n\u00fcmun\u0259sidir.<\/p>\n Aksizli m\u0259hsullar bazar\u0131 m\u00fcr\u0259kk\u0259b struktura malik oldu\u011fu \u00fc\u00e7\u00fcn bu sah\u0259d\u0259 \u201ca\u011farma\u201dn\u0131 q\u0131sa m\u00fcdd\u0259td\u0259 t\u0259min etm\u0259k he\u00e7 d\u0259 asan m\u0259s\u0259l\u0259 deyil. Lakin vergi v\u0259 h\u00fcquq-m\u00fchafiz\u0259 orqanlar\u0131n\u0131n birg\u0259 h\u0259yata ke\u00e7irdikl\u0259ri q\u0259tiyy\u0259tli f\u0259aliyy\u0259t yax\u0131n g\u0259l\u0259c\u0259kd\u0259 bu sah\u0259d\u0259 ciddi nailiyy\u0259tl\u0259rin \u0259ld\u0259 olunaca\u011f\u0131na \u0259minlik yarad\u0131r.<\/p>\n U\u011fura aparan yol\u00a0<\/strong><\/p>\n Yenid\u0259n qay\u0131daq spirtli i\u00e7ki istehsal\u0131na… Spirtli i\u00e7ki istehsal\u0131 \u00fc\u00e7\u00fcn kifay\u0259t q\u0259d\u0259r potensiala malik olan Az\u0259rbaycanda iqtisadi m\u00fchitin investorlar \u00fc\u00e7\u00fcn s\u0259rf\u0259li olmas\u0131 bu sah\u0259y\u0259 mara\u011f\u0131n artmas\u0131na s\u0259b\u0259b olub. Respublikam\u0131z\u0131n \u0259lveri\u015fli co\u011frafi \u015f\u0259raitd\u0259 yerl\u0259\u015fm\u0259si d\u0259 bunu dem\u0259y\u0259 \u0259sas verir. H\u0259l\u0259 q\u0259dim zamanlardan Az\u0259rbaycanda piv\u0259 v\u0259 \u015f\u0259rab istehsal\u0131 geni\u015f v\u00fcs\u0259t al\u0131b.<\/p>\n B\u00fct\u00fcn bunlar yerli investorlar t\u0259r\u0259find\u0259n yeni zavodlar\u0131n in\u015fa olunmas\u0131na v\u0259 spirtli i\u00e7ki bazar\u0131n\u0131n geni\u015fl\u0259nm\u0259sin\u0259 \u015f\u0259rait yarad\u0131b.<\/p>\n \u0130nvestorlar aras\u0131nda bu sah\u0259d\u0259 v\u0259ziyy\u0259ti d\u00fczg\u00fcn qiym\u0259tl\u0259ndir\u0259n v\u0259 f\u0259rqli d\u00fc\u015f\u00fcn\u0259n sahibkarlar da var. \u201cCar\u00e7\u0131o\u011flu Group\u201d MMC-nin direktoru El\u00e7in Car\u00e7\u0131yev spirtli i\u00e7ki bazar\u0131n\u0131n m\u00f6vcud v\u0259ziyy\u0259ti bar\u0259d\u0259 \u015f\u0259rh ver\u0259rk\u0259n bu yax\u0131nlarda Qusar rayonunda a\u00e7\u0131l\u0131\u015f\u0131 olmu\u015f \u201cRus Azeri Spirts\u201d zavodu bar\u0259d\u0259 dan\u0131\u015f\u0131b. Bildirib ki, zavodda Ukrayna, Rusiya, Belarus v\u0259 Avropan\u0131n bir ne\u00e7\u0259 d\u00f6vl\u0259tinin istehsal etdiyi araq markalar\u0131n\u0131n\u00a0 Az\u0259rbaycanda lisenziyal\u0131 istehsal\u0131na ba\u015flan\u0131l\u0131b.<\/p>\n Zavodun f\u0259aliyy\u0259ti n\u0259tic\u0259sind\u0259 xarici araq m\u0259hsullar\u0131 daxili bazarda 40 faiz\u0259d\u0259k ucuzla\u015facaq.<\/p>\n \u018fsas m\u0259qs\u0259din \u00f6lk\u0259nin qeyri-neft sektorunun inki\u015faf\u0131na xidm\u0259t etm\u0259k oldu\u011funu vur\u011fulayan sahibkar\u0131n s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, art\u0131q tikintisin\u0259 ba\u015flan\u0131lan yeni piv\u0259 zavodu spirtli i\u00e7ki sah\u0259sind\u0259 d\u00fcnya markalar\u0131n\u0131n (Heineken, Efes) Az\u0259rbaycanda ilk olaraq lisenziyal\u0131 istehsal\u0131n\u0131 v\u0259 ixrac\u0131n\u0131 planla\u015fd\u0131r\u0131r. Zavodun f\u0259aliyy\u0259ti n\u0259tic\u0259sind\u0259 200 n\u0259f\u0259rin istehsal prosesin\u0259, 200 n\u0259f\u0259rin is\u0259 sat\u0131\u015f v\u0259 logistika i\u015fl\u0259rinin h\u0259lli \u00fc\u00e7\u00fcn c\u0259lb edilm\u0259si n\u0259z\u0259rd\u0259 tutulub. \u0130stehsal g\u00fcc\u00fc 25 milyon litr planla\u015fd\u0131r\u0131lan zavodun respublikaya 8,5 milyon avro h\u0259cmind\u0259 investisiya g\u0259tir\u0259c\u0259yi bildirilir.<\/p>\n \u018fsas h\u0259d\u0259f xarici bazarlarda t\u0259msil olunmaqd\u0131r ki, bu da \u00f6lk\u0259d\u0259 r\u0259qab\u0259t m\u00fchitinin inki\u015faf\u0131na yol a\u00e7acaq. O da diqq\u0259t\u0259 \u00e7atd\u0131r\u0131l\u0131b ki, istehsal zaman\u0131, \u0259sas\u0259n, yerli xammaldan istifad\u0259 olunacaq v\u0259 laz\u0131m olan s\u0259m\u0259ni arpas\u0131 Az\u0259rbaycanda yeti\u015fdiril\u0259c\u0259k. Bu is\u0259, \u00f6z n\u00f6vb\u0259sind\u0259, yerli m\u0259hsullar\u0131n iqtisadi s\u0259m\u0259r\u0259sinin art\u0131r\u0131lmas\u0131na, investisiyalar\u0131n daxili bazara y\u00f6n\u0259ldilm\u0259sin\u0259 v\u0259 regionlarda yeni i\u015f yerl\u0259rinin yarad\u0131lmas\u0131na yol a\u00e7acaq. Zavodun 2020-ci ild\u0259n tam g\u00fcc\u00fc il\u0259 i\u015f\u0259 d\u00fc\u015fm\u0259si planla\u015fd\u0131r\u0131l\u0131b.<\/p>\n G\u00f6r\u00fcnd\u00fcy\u00fc kimi, dig\u0259r investorlar\u0131n yana\u015fmas\u0131 daha praqmatik xarakter da\u015f\u0131y\u0131r v\u0259 bu sektorda f\u0259aliyy\u0259tini dayand\u0131rmaq \u0259v\u0259zin\u0259 yeni zavodlar a\u00e7maq, istehsal\u0131 geni\u015fl\u0259ndirm\u0259k v\u0259 d\u00fcnya bazarlar\u0131na \u00e7\u0131xma\u011f\u0131 h\u0259d\u0259f se\u00e7\u0259nl\u0259r var. B\u00fct\u00fcn bunlar is\u0259 h\u0259m sahibkar\u0131n, h\u0259m d\u00f6vl\u0259tin v\u0259 b\u00fct\u00f6vl\u00fckd\u0259 c\u0259miyy\u0259tin maraqlar\u0131na uy\u011fundur. Yeni m\u00fc\u0259ssis\u0259 \u0259lav\u0259 i\u015f yeri, g\u0259lir m\u0259nb\u0259yi v\u0259 investisiya dem\u0259kdir.<\/p>\n Son olaraq vur\u011fulamaq ist\u0259rdik ki, biznes sah\u0259sind\u0259 \u015f\u0259xsi maraqlar\u0131n m\u00fcdafi\u0259si, subyektiv yana\u015fma, sahibkarlar\u0131n m\u0259nafeyinin d\u00f6vl\u0259tin v\u0259 c\u0259miyy\u0259tin maraqlar\u0131ndan \u00fcst\u00fcn tutulmas\u0131 he\u00e7 d\u0259 u\u011fura aparan yol hesab edil\u0259 bilm\u0259z. Bel\u0259 sahibkarlar \u201ckomfort zona\u201ddan \u00e7\u0131xmal\u0131 v\u0259 d\u00f6vl\u0259tin d\u0259st\u0259yin\u0259 adekvat add\u0131mlar atmal\u0131d\u0131rlar. \u00c7\u00fcnki d\u00f6vl\u0259t investoru daim d\u0259st\u0259kl\u0259yir v\u0259 onun f\u0259aliyy\u0259tin\u0259 t\u0259kan verir. M\u0259hz bu iki t\u0259r\u0259f aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 inam v\u0259 etimad Az\u0259rbaycanda d\u00f6vl\u0259t-sahibkar m\u00fcnasib\u0259tl\u0259rind\u0259 yeni s\u0259hif\u0259nin ba\u015flan\u011f\u0131c\u0131 olacaq…<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":" Vergi M\u0259c\u0259ll\u0259sin\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f d\u0259yi\u015fiklikl\u0259rd\u0259 aksiz d\u0259r\u0259c\u0259l\u0259rinin art\u0131r\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259klifl\u0259rin yer almas\u0131 biznes dair\u0259l\u0259ri aras\u0131nda he\u00e7 d\u0259 birm\u0259nal\u0131 qar\u015f\u0131lanmay\u0131b. Qeyd ed\u0259k ki, layih\u0259y\u0259 \u0259sas\u0259n, g\u0259l\u0259n il Az\u0259rbaycanda istehsal olunan i\u00e7m\u0259li spirt, piv\u0259, spirtli i\u00e7ki v\u0259 t\u00fct\u00fcn m\u0259hsullar\u0131na vergi d\u0259r\u0259c\u0259l\u0259rinin art\u0131r\u0131lmas\u0131 planla\u015fd\u0131r\u0131l\u0131r. M\u0259lumdur ki, vergi d\u0259r\u0259c\u0259l\u0259rinin optimalla\u015fd\u0131r\u0131lmas\u0131 m\u00fcvafiq d\u00f6vl\u0259t qurumlar\u0131 t\u0259r\u0259find\u0259n daim diqq\u0259td\u0259 saxlan\u0131l\u0131r v\u0259 z\u0259rur\u0259t yarand\u0131\u011f\u0131 hallarda bu m\u0259s\u0259l\u0259y\u0259 yenid\u0259n bax\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 t\u0259klifl\u0259r haz\u0131rlan\u0131r. T\u0259\u0259ss\u00fcf ki, vergi d\u0259r\u0259c\u0259l\u0259rinin d\u0259yi\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131 s\u0259sl\u0259ndiril\u0259n t\u0259klifl\u0259r b\u0259zi hallarda \u0259sass\u0131z \u015f\u0259rhl\u0259rl\u0259 m\u00fc\u015fayi\u0259t edilir. 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