{"id":98761,"date":"2019-11-20T15:28:24","date_gmt":"2019-11-20T12:28:24","guid":{"rendered":"http:\/\/arantv.az\/?p=98761"},"modified":"2019-11-20T15:28:24","modified_gmt":"2019-11-20T12:28:24","slug":"sou-%c9%99hli-vergini-nec%c9%99-od%c9%99m%c9%99lidir-mug%c9%99nnil%c9%99r-vergi-qanunvericiliyini-d%c9%99st%c9%99kl%c9%99yirl%c9%99r","status":"publish","type":"post","link":"https:\/\/arantv.az\/?p=98761","title":{"rendered":"\u015eou \u0259hli vergini nec\u0259 \u00f6d\u0259m\u0259lidir? – M\u00fc\u011f\u0259nnil\u0259r vergi qanunvericiliyini d\u0259st\u0259kl\u0259yirl\u0259r"},"content":{"rendered":"

Abad m\u0259clis a\u015f\u0131\u011f\u0131ndan b\u0259llidir<\/strong><\/em><\/p>\n

Bir ne\u00e7\u0259 g\u00fcn \u0259vv\u0259l Milli M\u0259clisd\u0259 m\u00fczakir\u0259y\u0259 \u00e7\u0131xar\u0131lan Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r layih\u0259si 1-ci oxunu\u015fda q\u0259bul edilib. D\u0259yi\u015fiklikl\u0259r aras\u0131nda m\u00fcxt\u0259lif sah\u0259l\u0259rd\u0259 \u00e7al\u0131\u015fan v\u0259t\u0259nda\u015flar\u0131n vergi \u00f6hd\u0259likl\u0259rin\u0259 yenid\u0259n bax\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259qamlar da yer al\u0131r.<\/p>\n

Bunlardan biri kimi toylarda, \u015f\u0259nlikl\u0259rd\u0259 v\u0259 dig\u0259r t\u0259dbirl\u0259rd\u0259 apar\u0131c\u0131l\u0131q, \u00e7al\u011f\u0131\u00e7\u0131l\u0131q, r\u0259qqasl\u0131q, a\u015f\u0131ql\u0131q, m\u0259zh\u0259k\u0259\u00e7ilik v\u0259 dig\u0259r ox\u015far f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn vergi \u00f6hd\u0259liyinin y\u00fcng\u00fcll\u0259\u015fdirilm\u0259si t\u0259klif edilir. Sadalanan kateqoriyadan olan s\u0259n\u0259t sahibl\u0259ri \u015fou-biznes n\u00fcmay\u0259nd\u0259l\u0259rin\u0259 aid edildiyind\u0259n ictimaiyy\u0259t aras\u0131nda v\u0259 m\u0259tbuatda bir s\u0131ra m\u00fczakir\u0259l\u0259r ba\u015flay\u0131b. \u015eou-biznes dedikd\u0259 insanlar\u0131n a\u011fl\u0131na ilk g\u0259l\u0259n m\u00fc\u011f\u0259nnil\u0259r oldu\u011fu \u00fc\u00e7\u00fcn ictimaiyy\u0259t qanunvericilikd\u0259ki d\u0259yi\u015fikliyi m\u00fc\u011f\u0259nnil\u0259rin vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 kimi ba\u015fa d\u00fc\u015f\u00fcb.<\/p>\n

<\/div>\n

Son g\u00fcnl\u0259rd\u0259 mill\u0259t v\u0259kill\u0259ri, ekspertl\u0259r v\u0259 \u015fou-biznes n\u00fcmay\u0259nd\u0259l\u0259rinin \u00f6zl\u0259ri bu bar\u0259d\u0259 m\u00fcxt\u0259lif a\u00e7\u0131qlamalarla \u00e7\u0131x\u0131\u015f edirl\u0259r. Milli M\u0259clisd\u0259 m\u00fczakir\u0259l\u0259r zaman\u0131 mill\u0259t v\u0259kili Q\u00fcdr\u0259t H\u0259s\u0259nquluyevin d\u0259 m\u0259s\u0259l\u0259y\u0259 m\u00fcnasib\u0259ti birm\u0259nal\u0131 olmay\u0131b. O, bildirib ki, \u00e7\u0259km\u0259\u00e7id\u0259n 5 manat al\u0131r\u0131q, bir toya 15\u00a0min\u0259 ged\u0259nd\u0259n is\u0259 30\u00a0manat. Deputat Novruz\u0259li Aslanov is\u0259 m\u00fc\u011f\u0259nnil\u0259rin vergiy\u0259 c\u0259lb edilm\u0259si m\u0259s\u0259l\u0259sind\u0259 onlar\u0131 m\u00fcdafi\u0259 edib v\u0259 bu sah\u0259d\u0259 x\u0259rcl\u0259rin \u00e7ox olmas\u0131na diqq\u0259t \u00e7\u0259kib. N.Aslanov bildirib ki, bir mahn\u0131n\u0131n t\u0259kc\u0259 studiyada yaz\u0131lmas\u0131, onun aranjeman\u0131 \u00e7ox b\u00f6y\u00fck bir qiym\u0259t\u0259 ba\u015fa g\u0259lir. T\u0259kc\u0259 m\u00fc\u011f\u0259nnini m\u00fc\u015fayi\u0259t ed\u0259n ansamblda 10-15 n\u0259f\u0259r \u0259m\u0259kda\u015f var ki, onlara da \u00f6d\u0259nil\u0259n v\u0259saitl\u0259r n\u0259z\u0259r\u0259 al\u0131nmal\u0131d\u0131r.<\/p>\n

Bununla yana\u015f\u0131 iqtisad elml\u0259ri doktoru\u00a0Z.M\u0259mm\u0259dov vergi \u00f6d\u0259m\u0259y\u0259n m\u0259\u015fhurlara Real TV-i vasit\u0259si il\u0259\u00a0s\u0259sl\u0259n\u0259r\u0259k, onlar\u0131n idar\u0259 etdikl\u0259ri avtomobill\u0259ri v\u0259 ya\u015fad\u0131\u011f\u0131 evl\u0259ri \u0259lind\u0259n almaq kimi t\u0259hl\u00fck\u0259 il\u0259 \u00fczl\u0259\u015f\u0259c\u0259kl\u0259rini b\u0259yan edib.<\/p>\n

M\u00fc\u011f\u0259nnil\u0259r vergini nec\u0259 \u00f6d\u0259yirl\u0259r?<\/strong><\/em><\/p>\n

\u015eou-biznes n\u00fcmay\u0259nd\u0259l\u0259rinin toylardan \u0259ld\u0259 etdiyi qonorar tez-tez g\u00fcnd\u0259m\u0259 g\u0259lir v\u0259 m\u00fczakir\u0259l\u0259r\u0259 s\u0259b\u0259b olur. Lakin bunlar\u0131n i\u00e7\u0259risind\u0259 \u0259n \u00e7ox q\u0131na\u011fa m\u0259ruz qalan m\u00fc\u011f\u0259nnil\u0259rdir. Haz\u0131rda \u00f6lk\u0259d\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015fou-biznes n\u00fcmay\u0259nd\u0259l\u0259rinin \u00f6z vergi \u00f6hd\u0259likl\u0259rini nec\u0259 m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259l\u0259ri v\u0259 h\u0259yata ke\u00e7irdiyi maliyy\u0259 \u0259m\u0259liyyatlar\u0131n\u0131n nec\u0259 u\u00e7ota almalar\u0131 bar\u0259d\u0259 m\u00fcxt\u0259lif fikirl\u0259r dola\u015fmaqdad\u0131r. Bu sah\u0259d\u0259 \u00e7al\u0131\u015fan \u015f\u0259xsl\u0259rin f\u0259aliyy\u0259tinin u\u00e7otu v\u0259 vergi m\u00fck\u0259ll\u0259fiyy\u0259tl\u0259rinin m\u00fc\u0259yy\u0259nl\u0259\u015fdirilm\u0259sind\u0259 \u00fcmumi m\u0259nz\u0259r\u0259 \u00fc\u00e7\u00fcn \u015fou-biznes f\u0259aliyy\u0259tini vergi n\u00f6qteyi-n\u0259z\u0259rind\u0259n t\u0259hlil ed\u0259k.<\/p>\n

\u018fvv\u0259la qeyd ed\u0259k ki, \u015fou-biznes n\u00fcmay\u0259nd\u0259l\u0259rinin h\u0259r birinin vergi \u00f6hd\u0259liyi eyni deyil. Onlar\u0131 \u00fcmumi m\u00fcqayis\u0259 etm\u0259k do\u011fru deyil. M\u0259s\u0259l\u0259n, Vergi M\u0259c\u0259ll\u0259sin\u0259 \u0259sas\u0259n, m\u00fc\u011f\u0259nnil\u0259r vergi \u00f6hd\u0259liyini \u201cSad\u0259l\u0259\u015fdirilmi\u015f vergi \u00fczr\u0259 sabit m\u0259bl\u0259\u011fin \u00f6d\u0259nilm\u0259si haqq\u0131nda q\u0259bz\u201d almaqla yerin\u0259 yetir\u0259nl\u0259r kateqoriyas\u0131na daxil deyill\u0259r. Ba\u015fqa s\u00f6zl\u0259 des\u0259k, m\u00fc\u011f\u0259nnil\u0259r ayda sabit m\u0259bl\u0259\u011f deyil, g\u0259lirl\u0259rin\u0259 g\u00f6r\u0259 vergi \u00f6d\u0259yirl\u0259r.<\/p>\n

Onlar vergi \u00f6d\u0259yicisi kimi vergi orqanlar\u0131nda u\u00e7ota al\u0131naraq \u00f6hd\u0259likl\u0259rini yerin\u0259 yetirirl\u0259r. \u018fg\u0259r m\u00fc\u011f\u0259nni sad\u0259l\u0259\u015fdirilmi\u015f verginin \u00f6d\u0259yicisidirs\u0259, h\u0259min g\u0259lirl\u0259rd\u0259n r\u00fcbl\u00fck olaraq 2 faiz d\u0259r\u0259c\u0259 il\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi hesablanaraq d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 \u00f6d\u0259m\u0259lidir. M\u0259s\u0259l\u0259n, bu halda m\u00fc\u011f\u0259nni qazand\u0131\u011f\u0131 h\u0259r 100 manata g\u00f6r\u0259 2 manat\u0131n\u0131 b\u00fcdc\u0259y\u0259 \u00f6d\u0259yir v\u0259 bu halda onun \u00e7\u0259kdiyi h\u0259r hans\u0131 x\u0259rcl\u0259r vergil\u0259rin hesablanmas\u0131 zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nm\u0131r. Lakin 2019-cu ild\u0259 vergi qanunvericiliyin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259n sonra m\u00fc\u011f\u0259nnil\u0259rin \u0259ks\u0259riyy\u0259ti sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi olmaq h\u00fcququnu itirib. \u00c7\u00fcnki, m\u00fc\u011f\u0259nnil\u0259r restoranlara, \u015fadl\u0131q evl\u0259rin\u0259 xidm\u0259t g\u00f6st\u0259rdikl\u0259ri, yaxud m\u00fcxt\u0259lif \u015firk\u0259tl\u0259rin korporativ t\u0259dbirl\u0259rind\u0259 i\u015ftirak etdikl\u0259ri halda sad\u0259l\u0259\u015fdirilmi\u015f vergisinin \u00f6d\u0259yicisi ola bilmirl\u0259r. Onlar yaln\u0131z \u0259haliy\u0259 xidm\u0259t g\u00f6st\u0259r\u0259rs\u0259, misal \u00fc\u00e7\u00fcn el \u015f\u0259nlikl\u0259rind\u0259 adi v\u0259t\u0259nda\u015flar\u0131n toyuna gedib pul alarsa, sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi ola bil\u0259r.<\/p>\n

Bel\u0259likl\u0259, b\u00f6y\u00fck \u0259ks\u0259riyy\u0259ti g\u0259lir vergisi \u00f6d\u0259yicisi olan m\u00fc\u011f\u0259nnil\u0259r vergini bel\u0259 qaydada \u00f6d\u0259yirl\u0259r:<\/strong><\/em><\/p>\n

\u018fg\u0259r vergi \u00f6d\u0259yicisinin illik g\u0259liri 200 min manata q\u0259d\u0259rdirs\u0259, mikro sahibkarl\u0131q subyekti kimi m\u00fc\u011f\u0259nni \u0259ld\u0259 etdiyi g\u0259lird\u0259n \u00e7\u0259kdiyi x\u0259rcl\u0259ri \u00e7\u0131xmaqla qalan f\u0259rqd\u0259n 20 faiz d\u0259r\u0259c\u0259 il\u0259 g\u0259lir vergisi \u00f6d\u0259m\u0259lidir. D\u00fczd\u00fcr, bu halda ona h\u0259min x\u0259rcl\u0259ri r\u0259smil\u0259\u015fdirm\u0259k g\u0259r\u0259kdir. Bununla yana\u015f\u0131, m\u00f6vcud qanunvericilik ona mikro sahibkarlar \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edil\u0259n vergi g\u00fcz\u0259\u015ftl\u0259ri (vergiy\u0259 c\u0259lb olunan g\u0259lirini 75 faiz\u0259d\u0259k azaltmaq kimi) verir.<\/p>\n

\u018fg\u0259r vergi \u00f6d\u0259yicisinin illik vergi tutulan \u0259m\u0259liyyatlar\u0131n h\u0259cmi 200 min manatdan yuxar\u0131d\u0131rsa, bu halda h\u0259min \u015f\u0259xsl\u0259r 20 faiz g\u0259lir vergisi \u00f6d\u0259m\u0259kl\u0259 yana\u015f\u0131, \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn qeydiyyata durmal\u0131 v\u0259 \u0259ld\u0259 etdiyi g\u0259lirl\u0259rd\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 18 faiz d\u0259r\u0259c\u0259 il\u0259 \u018fDV \u00f6d\u0259m\u0259lidirl\u0259r. Bu halda onlar h\u0259m\u00e7inin mikro sahibkarl\u0131q \u00fc\u00e7\u00fcn olan vergi g\u00fcz\u0259\u015ftl\u0259rini itirmi\u015f olurlar.<\/p>\n

Bel\u0259likl\u0259, bu qayda ham\u0131 \u00fc\u00e7\u00fcn ke\u00e7\u0259rlidir v\u0259 g\u00f6r\u00fcnd\u00fcy\u00fc kimi, dig\u0259r vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn olan \u00f6hd\u0259lik m\u00fc\u011f\u0259nnil\u0259r \u00fc\u00e7\u00fcn d\u0259 eyni \u015f\u0259kild\u0259 m\u00fc\u0259yy\u0259n olunub.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n yeni d\u0259yi\u015fiklikl\u0259rd\u0259 m\u00fc\u011f\u0259nnil\u0259rin vergi \u00f6hd\u0259liyi il\u0259 ba\u011fl\u0131 he\u00e7 bir d\u0259yi\u015fiklik n\u0259z\u0259rd\u0259 tutulmay\u0131b. Televiziya proqramlar\u0131nda, sosial \u015f\u0259b\u0259k\u0259l\u0259rd\u0259 v\u0259 ictimai t\u0259dbirl\u0259rd\u0259 s\u0259rgil\u0259dikl\u0259ri h\u0259yat t\u0259rzi il\u0259 diqq\u0259ti \u00e7\u0259k\u0259n m\u00fc\u011f\u0259nnil\u0259rin vergi y\u00fck\u00fcn\u00fcn azald\u0131\u011f\u0131 ehtimallar\u0131 \u0259sass\u0131zd\u0131r.<\/p>\n

Apar\u0131c\u0131l\u0131q v\u0259 dig\u0259r ox\u015far f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn n\u0259 d\u0259yi\u015fir?\u00a0<\/strong><\/em><\/p>\n

El \u015f\u0259nlikl\u0259rind\u0259 apar\u0131c\u0131lar, r\u0259qqaslar, musiqi\u00e7il\u0259r, a\u015f\u0131qlar v\u0259 s. i\u015ftirak edirl\u0259r. Onlar f\u0259rdi s\u0259n\u0259t sahibl\u0259ridir v\u0259 m\u00fc\u011f\u0259nnil\u0259r\u0259 nisb\u0259t\u0259n daha az g\u0259lir \u0259ld\u0259 edirl\u0259r. B\u00fct\u00f6vl\u00fckd\u0259 apar\u0131lan t\u0259hlill\u0259r g\u00f6st\u0259rir ki, bel\u0259 \u015f\u0259xsl\u0259rin g\u0259lirl\u0259ri bir qayda olaraq, mikro sahibkarlar \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f g\u0259lirl\u0259r kateqoriyas\u0131nda bel\u0259 a\u015fa\u011f\u0131 g\u0259lirl\u0259r s\u0131ras\u0131na daxildir. Bu s\u0259b\u0259bd\u0259n a\u015fa\u011f\u0131 g\u0259lirli bel\u0259 f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olanlar\u0131n vergi y\u00fck\u00fcn\u00fc azaltmaq v\u0259 daha da sad\u0259l\u0259\u015fdirm\u0259k m\u0259qs\u0259dil\u0259 onlara m\u00fcnasib\u0259td\u0259 sabit vergi sistemi t\u0259tbiq olunur.<\/p>\n

Vergi M\u0259c\u0259ll\u0259sind\u0259 toylarda, \u015f\u0259nlikl\u0259rd\u0259 v\u0259 dig\u0259r t\u0259dbirl\u0259rd\u0259 apar\u0131c\u0131l\u0131q, \u00e7al\u011f\u0131\u00e7\u0131l\u0131q, r\u0259qqasl\u0131q, a\u015f\u0131ql\u0131q, m\u0259zh\u0259k\u0259\u00e7ilik v\u0259 dig\u0259r ox\u015far f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259r vergi \u00f6hd\u0259likl\u0259rini x\u00fcsusi q\u0259bz almaqla yerin\u0259 yetirirl\u0259r. Bu zaman d\u00f6vl\u0259t\u0259 ayl\u0131q olaraq 30 manat sabit vergi m\u0259bl\u0259\u011fi \u00f6d\u0259yirl\u0259r. D\u00fczd\u00fcr, bu zaman sabit vergi regiondan as\u0131l\u0131 olaraq m\u00fc\u0259yy\u0259n \u0259msallara vurulmaqla t\u0259tbiq edilir. Y\u0259ni, Bak\u0131da \u00e7al\u0131\u015fan \u015f\u0259xsl\u0259 rayon v\u0259 ya k\u0259nd yerind\u0259 toyda i\u015ftirak ed\u0259n \u015f\u0259xsin \u00f6hd\u0259liyi bir-birind\u0259n f\u0259rql\u0259nir.<\/p>\n

2020-ci il\u0259 t\u0259klif edil\u0259n d\u0259yi\u015fiklikl\u0259rd\u0259 m\u00fczakir\u0259 olunan m\u0259s\u0259l\u0259 bel\u0259 \u015f\u0259xsl\u0259rin vergi \u00f6hd\u0259likl\u0259rinin y\u00fcng\u00fcll\u0259\u015fdirilm\u0259si il\u0259 ba\u011fl\u0131d\u0131r. Bel\u0259 ki, Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif olunan d\u0259yi\u015fiklikl\u0259r layih\u0259sin\u0259 \u0259sas\u0259n, g\u0259l\u0259n ild\u0259n bu kateqoriya \u015f\u0259xsl\u0259rin vergi y\u00fck\u00fc azald\u0131l\u0131r v\u0259 vergiy\u0259 c\u0259lb olunan sabit m\u0259bl\u0259\u011f 30 manatdan 20 manata endirilir. Bundan sonra sabit vergi \u00f6d\u0259yicil\u0259ri 20 manat\u0131 yuxar\u0131da qeyd olunan regionlar \u00fczr\u0259 \u0259msallar\u0131 t\u0259tbiq ed\u0259r\u0259k hesablayacaqlar.<\/p>\n

\u201cG\u00fcl kimi operatorsan,\u00a0rejissor olmaq ist\u0259yirs\u0259n\u201d<\/strong><\/em><\/p>\n

B\u0259z\u0259n el m\u0259clisl\u0259rind\u0259, toylarda, \u015f\u0259nlikl\u0259rd\u0259 m\u00fc\u011f\u0259nnil\u0259r apar\u0131c\u0131 kimi i\u015ftirak edir v\u0259 m\u0259clisi \u00f6zl\u0259ri idar\u0259 edirl\u0259r. Bu zaman sual yarana bil\u0259r. H\u0259m apar\u0131c\u0131l\u0131q, h\u0259m d\u0259 m\u00fc\u011f\u0259nnilik ed\u0259n s\u0259n\u0259t\u00e7i vergini hans\u0131 f\u0259aliyy\u0259ti \u00fczr\u0259 \u00f6d\u0259m\u0259lidir? Vergi M\u0259c\u0259ll\u0259sin\u0259 g\u00f6r\u0259, dig\u0259r f\u0259aliyy\u0259t n\u00f6v\u00fc \u00fczr\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu h\u0259r bir f\u0259aliyy\u0259t n\u00f6v\u00fc \u00fczr\u0259 ayr\u0131l\u0131qda apar\u0131l\u0131r. M\u0259s\u0259l\u0259n, G\u0259nc\u0259d\u0259 toy idar\u0259 ed\u0259n m\u00fc\u011f\u0259nni toyun apar\u0131c\u0131l\u0131\u011f\u0131n\u0131 \u00f6z\u00fc etdiyi \u00fc\u00e7\u00fcn apar\u0131c\u0131lar \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f 45 manat\u0131 v\u0259 m\u00fc\u011f\u0259nni olaraq \u0259ld\u0259 etdiyi g\u0259lirin vergisini ayr\u0131ca \u00f6d\u0259m\u0259lidir.<\/p>\n

\u201cToy ki var, \u00e7ox q\u0259liz m\u0259s\u0259l\u0259dir!\u201d<\/strong><\/em><\/p>\n

C\u0259miyy\u0259td\u0259 x\u00fcsusi diqq\u0259t \u00e7\u0259k\u0259n v\u0259 b\u0259z\u0259n h\u0259tta q\u0131c\u0131q do\u011furan m\u0259s\u0259l\u0259l\u0259rd\u0259n biri b\u0259z\u0259n m\u00fc\u011f\u0259nnil\u0259rin y\u00fcks\u0259k qonorarlar hesab\u0131na toy m\u0259clisl\u0259rind\u0259 i\u015ftirak etm\u0259sidir. Lakin Az\u0259rbaycanda y\u00fcks\u0259k qonorarl\u0131 m\u00fc\u011f\u0259nnil\u0259rin el \u015f\u0259nlikl\u0259rin\u0259 v\u0259 toylara d\u0259v\u0259t olunmas\u0131 k\u00fctl\u0259vi xarakter da\u015f\u0131m\u0131r. Bel\u0259 qonorarl\u0131 m\u00fc\u011f\u0259nnil\u0259rin \u00fcmumi toylarda i\u015ftirak\u0131 g\u00f6st\u0259ricisi 10 faizd\u0259n a\u015fa\u011f\u0131d\u0131r. \u00dcst\u0259lik, n\u0259z\u0259r\u0259 al\u0131nmal\u0131d\u0131r ki, y\u00fcks\u0259k qonorar t\u0259l\u0259b ed\u0259n m\u00fc\u011f\u0259nnil\u0259r h\u0259m\u00e7inin kifay\u0259t q\u0259d\u0259r x\u0259rcl\u0259r\u0259 malikdirl\u0259r (bura ansambla veril\u0259n qonorarlar, geyim, \u015fou \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan avadanl\u0131qlar\u0131n kiray\u0259si v\u0259 s. kimi x\u0259rcl\u0259r aiddir). Qanunvericilik onlara bel\u0259 x\u0259rcl\u0259ri r\u0259smil\u0259\u015fdirm\u0259k imkan\u0131 verir. Bel\u0259 halda, onlar\u0131n ald\u0131qlar\u0131 qonorarlar\u0131n h\u0259cmi el\u0259 d\u0259 y\u00fcks\u0259k deyil. O c\u00fcml\u0259d\u0259n, toylar m\u00f6vs\u00fcmi xarakter da\u015f\u0131yan el \u015f\u0259nlikl\u0259ridir. Bu bax\u0131mdan m\u00fc\u011f\u0259nnil\u0259rin toylardan \u0259ld\u0259 etdiyi qazanc\u0131n y\u00fcks\u0259k m\u0259bl\u0259\u011fl\u0259r kimi q\u0259l\u0259m\u0259 verilm\u0259si v\u0259 ya ondan d\u00f6vl\u0259tin b\u00f6y\u00fck vergi g\u0259lirl\u0259ri \u0259ld\u0259 etm\u0259si kimi fikirl\u0259r do\u011fru deyil.<\/p>\n

Bel\u0259likl\u0259, m\u00fc\u011f\u0259nnil\u0259rin vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 qanunvericilikd\u0259 he\u00e7 bir d\u0259yi\u015fiklik g\u00f6zl\u0259nilmir. \u0130st\u0259r m\u00fc\u011f\u0259nni, ist\u0259r sahibkar, ist\u0259rs\u0259 d\u0259 dig\u0259r s\u0259n\u0259t sahibi d\u0259 daxil olmaqla vergi \u00f6hd\u0259likl\u0259rini vaxt\u0131nda yetirm\u0259k h\u0259r k\u0259sin borcudur. Atalar demi\u015fk\u0259n, haqq-hesab\u0131 t\u0259miz olan\u0131n \u00fcz\u00fc a\u011f olar…<\/p>\n

Qalmaqall\u0131 m\u0259s\u0259l\u0259 il\u0259 ba\u011fl\u0131\u00a0Oxu.Az-\u0131n \u0259m\u0259kda\u015f\u0131 bir s\u0131ra m\u0259\u015fhurlarla \u0259laq\u0259 saxlayaraq, onlar\u0131n m\u00f6vzu il\u0259 \u0259laq\u0259dar fikirl\u0259rl\u0259rini \u00f6yr\u0259nib.<\/p>\n

D\u0259bd\u0259b\u0259li toy v\u0259 el m\u0259clisl\u0259rind\u0259 tez-tez i\u015ftirak ed\u0259n \u018fm\u0259kdar artisti Abbas Ba\u011f\u0131rov 2003-c\u00fc ild\u0259n stabil vergi \u00f6d\u0259yicisi oldu\u011funu, Q.H\u0259s\u0259nquliyevin \u201c15 min manata toya gedir, 30 manat vergi \u00f6d\u0259yir\u201d k\u0259lm\u0259sin\u0259 is\u0259 etiraz\u0131n\u0131 bildirib:<\/p>\n

\u201cQ\u00fcdr\u0259t H\u0259s\u0259nquliyev bu c\u00fcr\u00a0a\u00e7\u0131qlama verdiyi zaman\u00a0konkret ad \u00e7\u0259km\u0259lidir. M\u0259n onun dediyi 15 min manata toya ged\u0259n s\u0259n\u0259t\u00e7il\u0259rd\u0259n deyil\u0259m. Az\u0259rbaycan qanunlar\u0131nda n\u0259 yaz\u0131l\u0131bsa, onlara \u0259m\u0259l etm\u0259k h\u0259r bir v\u0259t\u0259nda\u015f\u0131n borcudur. Eyni zamanda da m\u0259nim borcumdur. M\u0259n v\u0259t\u0259nda\u015fl\u0131q borcumu yerin\u0259 yetirir\u0259m, ba\u015fqas\u0131n\u0131n n\u0259 etdiyi he\u00e7 vecim\u0259 bel\u0259 deyil. Q\u00fcdr\u0259t m\u00fc\u0259llim\u0259 deyin ki, 15 min manat\u0131 h\u0259r hans\u0131sa bir m\u00fc\u011f\u0259nni g\u00f6t\u00fcr\u00fcrs\u0259, onu t\u0259k \u00f6z\u00fc \u00fc\u00e7\u00fcn alm\u0131r. \u0130fa\u00e7\u0131n\u0131n kollektivind\u0259 \u00f6z\u00fcnd\u0259n savay\u0131 15-17 n\u0259f\u0259r olur. H\u0259r biri d\u0259 ayr\u0131-ayr\u0131l\u0131qda vergi \u00f6d\u0259yir. Onlara ald\u0131qlar\u0131 qonorar\u0131n vergisini \u00f6d\u0259yirl\u0259r. \u015e\u0259xs\u0259n m\u0259n Abbas Ba\u011f\u0131rov 2003-c\u00fc ild\u0259n stabil vergi \u00f6d\u0259yicisiy\u0259m. M\u0259n\u0259 ne\u00e7\u0259 faiz vergi yaz\u0131l\u0131rsa, onu da \u00f6d\u0259yir\u0259m.\u00a0Ola bilsin ki k\u0259nardan bu halva kimi g\u00f6rs\u0259nir. Kims\u0259 \u00e7\u0131x\u0131b \u00f6z mal-m\u00fclkl\u0259rini, avtomobill\u0259rini n\u00fcmayi\u015f etidirirs\u0259, onlardan m\u0259n\u0259 n\u0259!? Ham\u0131 ax\u0131 el\u0259 deyil. Ham\u0131ya bunlar\u0131 \u015famil etm\u0259k d\u00fczg\u00fcn deyil\u201d .<\/p>\n

Ba\u011f\u0131rov\u00a0iqtisad elml\u0259ri doktoru\u00a0Z.M\u0259mm\u0259dov t\u0259r\u0259find\u0259n ir\u0259li s\u00fcr\u00fcl\u0259n\u00a0\u201cvergi \u00f6d\u0259m\u0259y\u0259n m\u0259\u015fhurlar\u0131n idar\u0259 etdikl\u0259ri avtomobill\u0259ri v\u0259 ya\u015fad\u0131\u011f\u0131 evl\u0259ri \u0259lind\u0259n al\u0131ns\u0131n\u201d fikirl\u0259rin\u0259 is\u0259 bu c\u00fcr \u015f\u0259rh verib:<\/p>\n

\u201cD\u00fcz edirl\u0259r. Qoy als\u0131nlar. \u018fg\u0259r h\u00f6k\u00fcm\u0259tin qanunlar\u0131na \u0259m\u0259l etmirs\u0259ns\u0259, bel\u0259d\u0259 olmal\u0131d\u0131r. M\u0259n bununla tam raz\u0131yam\u201d.<\/p>\n

\u201cMediada m\u00fctamadi olaraq sizin \u0259n y\u00fcks\u0259k m\u0259bl\u0259\u011f\u0259 toya getdiyiniz haqda m\u0259lumatlar d\u0259rc edilir. Yaz\u0131lanlar n\u0259 d\u0259r\u0259c\u0259 d\u0259 do\u011frudur?\u201d sual\u0131na is\u0259 Abbas bu c\u00fcr m\u00fcnasib\u0259t bildirib:<\/p>\n

\u201cXeyr! H\u0259qiq\u0259t deyil. M\u0259nd\u0259n d\u0259 baha qiym\u0259t\u0259 toya ged\u0259n m\u00fc\u011f\u0259nnill\u0259r var\u201d.<\/p>\n

Xalq artisti Brilliant Dada\u015fova b\u0259hs edil\u0259n v\u0259 m\u00fczakir\u0259l\u0259r\u0259 s\u0259b\u0259b olan\u00a0m\u00f6vzunu bu c\u00fcr qiym\u0259tl\u0259ndirib:<\/p>\n

\u201cBu \u00e7ox ciddi v\u0259 m\u00fch\u00fcm m\u0259s\u0259l\u0259dir. V\u0259t\u0259nimiz\u0259 xaricd\u0259n g\u0259tiril\u0259n m\u00fc\u011f\u0259nnil\u0259r\u0259 100 minl\u0259rl\u0259 pullar \u00f6d\u0259nilir. Halbuki onlar n\u0259 c\u0259bh\u0259 b\u00f6lg\u0259l\u0259rind\u0259, n\u0259 xalq konsertl\u0259rind\u0259, n\u0259 d\u0259 ki televiziya proqramlar\u0131m\u0131zda v\u0259 radiolar\u0131m\u0131zda pulsuz \u00e7\u0131x\u0131\u015f etm\u0259yibl\u0259r. Amma onlar\u0131n \u00f6z\u0259l m\u0259clisl\u0259rd\u0259 i\u015ftiraklar\u0131 \u00fc\u00e7\u00fcn bizim v\u0259t\u0259nda\u015flar\u0131m\u0131z t\u0259r\u0259find\u0259n onlara 100 minl\u0259rl\u0259 pul \u00f6d\u0259nilir. 15 min\u0259 toya ged\u0259n he\u00e7 bir ifa\u00e7\u0131n\u0131 tan\u0131m\u0131ram. M\u00fc\u011f\u0259nnin yan\u0131nda 10-15 n\u0259f\u0259r m\u00fcsiqi\u00e7i olur. \u018fg\u0259r m\u00fc\u011f\u0259nniy\u0259 onlarla birlikd\u0259 15 min manat pul verilirs\u0259, maksimum ifa\u00e7\u0131n\u0131n \u00f6z pay\u0131na g\u00f6t\u00fcrd\u00fcy\u00fc m\u0259bl\u0259\u011f 7-8 min manata yax\u0131n olur. M\u00fc\u011f\u0259nninin geyindiyi libas, sa\u00e7\u0131, makiyaj\u0131, televiziyalara proqramlar\u0131nda \u00e7\u0131x\u0131\u015f etm\u0259k \u00fc\u00e7\u00fcn, studiyalarda aranjimanlara, yeni mahn\u0131lara, klipl\u0259r\u0259 \u00f6d\u0259diyi\u00a0x\u0259rcl\u0259diyi pullar\u0131 b\u0259zi h\u00f6rm\u0259tli mill\u0259t v\u0259kill\u0259ri \u00f6d\u0259yirl\u0259r?<\/p>\n

\u015e\u0259xs\u0259n m\u0259n bir il \u0259rzind\u0259 4-5 toy m\u0259clisin\u0259 gedir\u0259m. \u00c7\u00fcnki m\u0259nim ifa etdyim musiqi, z\u00f6vq\u00fcmd\u0259 olan insanlar Az\u0259rbaycanda \u00e7ox azd\u0131r. El\u0259 bu s\u0259b\u0259bd\u0259n d\u0259 toylara az gedir\u0259m. Ald\u0131\u011f\u0131m qanorar\u0131n \u0259ks\u0259r m\u0259bl\u0259\u011fini vergiy\u0259, mahn\u0131lara, studiyaya, klipl\u0259r\u0259, konsertl\u0259r\u0259, televiziya v\u0259 radio verili\u015fl\u0259rin\u0259 x\u0259rcl\u0259yir\u0259m. Bununla yana\u015f\u0131, h\u0259r hans\u0131sa kanala \u00e7\u0259kili\u015f\u0259 ged\u0259nd\u0259 k\u00f6m\u0259k\u00e7id\u0259n tutmu\u015f, sa\u00e7-makiyaj, geyim-ke\u00e7im\u0259 kimi ham\u0131ya pul \u00f6d\u0259yir\u0259m. \u018fg\u0259r sadalad\u0131qlar\u0131m\u0131 bu m\u00f6vzu \u0259traf\u0131nda m\u00fczakir\u0259 aparan b\u0259zi h\u00f6rm\u0259tli mill\u0259t v\u0259kill\u0259rimiz \u00f6d\u0259y\u0259rs\u0259,\u00a0 il \u0259rzind\u0259 toyun pulunu toplay\u0131b onlara \u00f6d\u0259m\u0259y\u0259 haz\u0131ram.<\/p>\n

Bizim bir t\u0259k g\u0259lir m\u0259nb\u0259yimiz toylard\u0131r. O da ola v\u0259 ya olmaya bil\u0259r. M\u0259s\u0259l\u0259n, \u00fc\u00e7 ayd\u0131r ki, toya getm\u0259mi\u015f\u0259m, pul da qazanmam\u0131\u015fam. Toylardan ald\u0131\u011f\u0131m\u0131z qanorar\u0131 i\u015fimiz\u0259 x\u0259rcl\u0259yirik, ail\u0259mizi doland\u0131r\u0131r\u0131q, bacard\u0131\u011f\u0131m\u0131z q\u0259d\u0259r vergi d\u0259 \u00f6d\u0259yirik. B\u0259zi h\u00f6rm\u0259tli mill\u0259t v\u0259kill\u0259ri\u00a0ist\u0259yirl\u0259rs\u0259, g\u0259lsinl\u0259r can\u0131m\u0131z\u0131 da onlara\u00a0qurban ed\u0259k\u201d.<\/p>\n","protected":false},"excerpt":{"rendered":"

Abad m\u0259clis a\u015f\u0131\u011f\u0131ndan b\u0259llidir Bir ne\u00e7\u0259 g\u00fcn \u0259vv\u0259l Milli M\u0259clisd\u0259 m\u00fczakir\u0259y\u0259 \u00e7\u0131xar\u0131lan Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklikl\u0259r layih\u0259si 1-ci oxunu\u015fda q\u0259bul edilib. D\u0259yi\u015fiklikl\u0259r aras\u0131nda m\u00fcxt\u0259lif sah\u0259l\u0259rd\u0259 \u00e7al\u0131\u015fan v\u0259t\u0259nda\u015flar\u0131n vergi \u00f6hd\u0259likl\u0259rin\u0259 yenid\u0259n bax\u0131lmas\u0131 il\u0259 ba\u011fl\u0131 m\u0259qamlar da yer al\u0131r. Bunlardan biri kimi toylarda, \u015f\u0259nlikl\u0259rd\u0259 v\u0259 dig\u0259r t\u0259dbirl\u0259rd\u0259 apar\u0131c\u0131l\u0131q, \u00e7al\u011f\u0131\u00e7\u0131l\u0131q, r\u0259qqasl\u0131q, a\u015f\u0131ql\u0131q, m\u0259zh\u0259k\u0259\u00e7ilik v\u0259 dig\u0259r ox\u015far f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn vergi \u00f6hd\u0259liyinin y\u00fcng\u00fcll\u0259\u015fdirilm\u0259si t\u0259klif edilir. Sadalanan kateqoriyadan olan s\u0259n\u0259t sahibl\u0259ri \u015fou-biznes n\u00fcmay\u0259nd\u0259l\u0259rin\u0259 aid edildiyind\u0259n ictimaiyy\u0259t aras\u0131nda v\u0259 m\u0259tbuatda bir s\u0131ra m\u00fczakir\u0259l\u0259r ba\u015flay\u0131b. \u015eou-biznes dedikd\u0259 insanlar\u0131n a\u011fl\u0131na ilk g\u0259l\u0259n m\u00fc\u011f\u0259nnil\u0259r oldu\u011fu \u00fc\u00e7\u00fcn ictimaiyy\u0259t qanunvericilikd\u0259ki 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