{"id":4753,"date":"2017-02-18T00:00:00","date_gmt":"2017-02-18T00:00:00","guid":{"rendered":"http:\/\/jam-news.net\/az\/az%c9%99rbaycanda-kohn%c9%99-v%c9%99-t%c9%99z%c9%99-vergil%c9%99r-bu-nec%c9%99-isl%c9%99yir\/"},"modified":"2021-11-06T15:49:07","modified_gmt":"2021-11-06T11:49:07","slug":"az%c9%99rbaycanda-kohn%c9%99-v%c9%99-t%c9%99z%c9%99-vergil%c9%99r-bu-nec%c9%99-isl%c9%99yir","status":"publish","type":"post","link":"https:\/\/jam-news.net\/az\/az%c9%99rbaycanda-kohn%c9%99-v%c9%99-t%c9%99z%c9%99-vergil%c9%99r-bu-nec%c9%99-isl%c9%99yir\/","title":{"rendered":"Az\u0259rbaycanda k\u00f6hn\u0259 v\u0259 t\u0259z\u0259 vergil\u0259r: Bu, nec\u0259 i\u015fl\u0259yir?"},"content":{"rendered":"

Az\u0259rbaycan\u0131n vergi sistemi c\u0259mi iki h\u0259ft\u0259 \u0259rzind\u0259 – 16 dekabrdan 1 yanvara q\u0259d\u0259r Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n 201-ci d\u00fcz\u0259li\u015fi \u201ch\u0259zm etm\u0259li\u201d oldu. M\u0259lum oldu ki, bu t\u0259kc\u0259 vergi \u00f6d\u0259yicil\u0259ri \u00fc\u00e7\u00fcn deyil, el\u0259 Vergil\u0259r Nazirliyinin \u00f6z\u00fc \u00fc\u00e7\u00fcn d\u0259 \u00e7\u0259tindir.<\/p>\n

N\u0259l\u0259rin ba\u015f verdiyini anlamaq \u00fc\u00e7\u00fcn \u0259vv\u0259lc\u0259 vergi sisteminin n\u0259 dem\u0259k oldu\u011funu v\u0259 onun nec\u0259 i\u015fl\u0259diyini izah etm\u0259k laz\u0131md\u0131r.<\/p>\n

N\u0259z\u0259riyy\u0259: vergil\u0259r n\u0259dir v\u0259 onlar nec\u0259 i\u015fl\u0259yir<\/strong><\/span><\/h3>\n

Z\u0259man\u0259mizd\u0259 d\u00fcnyan\u0131n dem\u0259k olar ki, ist\u0259nil\u0259n d\u00f6vl\u0259tind\u0259 istifad\u0259 olunan vergi qoymalar\u0131 h\u0259l\u0259 1776-c\u0131 ild\u0259 Adam Smit t\u0259r\u0259find\u0259n formala\u015fd\u0131r\u0131l\u0131b. B\u00fct\u00fcn bu vaxt \u0259rzind\u0259 d\u0259 vergil\u0259r laz\u0131md\u0131rm\u0131, vacibdirmi, onlar\u0131 \u00f6d\u0259m\u0259y\u0259 d\u0259y\u0259rmi – kimi m\u0259s\u0259l\u0259l\u0259r m\u00fczakir\u0259 olunub.<\/p>\n

[toggle title=”Vergil\u0259r n\u0259dir “]N\u0259z\u0259riyy\u0259y\u0259 g\u00f6r\u0259, vergil\u0259r d\u00f6vl\u0259tin maliyy\u0259 ehtiyatlar\u0131na olan t\u0259l\u0259bat\u0131n\u0131 t\u0259min etm\u0259k m\u0259qs\u0259di il\u0259 m\u0259sul d\u00f6vl\u0259t idar\u0259l\u0259ri t\u0259r\u0259find\u0259n f\u0259rdi, \u0259v\u0259zsiz v\u0259 m\u00fcnt\u0259z\u0259m qaydada y\u0131\u011f\u0131lan \u00f6d\u0259ni\u015fdir. D\u00f6vl\u0259tin t\u0259l\u0259batlar\u0131n\u0131n \u00f6d\u0259nilm\u0259si dedikd\u0259, ayr\u0131-ayr\u0131 m\u0259mur v\u0259 i\u015f\u00e7il\u0259rin deyil, ictimai t\u0259l\u0259batlar n\u0259z\u0259rd\u0259 tutulur.[\/toggle]<\/p>\n

Tarix inki\u015faf etdikc\u0259 ayd\u0131n oldu ki, he\u00e7 d\u0259 b\u00fct\u00fcn v\u0259t\u0259nda\u015flar \u00f6z t\u0259hl\u00fck\u0259sizliyini t\u0259min ed\u0259, t\u0259hsil v\u0259 m\u00fcalic\u0259sin\u0259 g\u00f6r\u0259 pul \u00f6d\u0259y\u0259 bilmir, \u00f6lk\u0259nin v\u0259ziyy\u0259ti is\u0259 onun ayr\u0131-ayr\u0131 q\u0259hr\u0259manlar\u0131n\u0131n deyil, b\u00fct\u00fcn v\u0259t\u0259nda\u015flar\u0131n\u0131n rifah\u0131ndan as\u0131l\u0131d\u0131r. Loru dilind\u0259 des\u0259k, vergil\u0259r d\u00f6vl\u0259tin bizi xarici d\u00fc\u015fm\u0259nl\u0259r v\u0259 cinay\u0259tkarl\u0131qdan qorumas\u0131, s\u0259hiyy\u0259 v\u0259 t\u0259hsild\u0259n yararlanmaq imkan\u0131 yaratmas\u0131 \u00fc\u00e7\u00fcn ona \u00f6d\u0259diyimiz puldur.<\/p>\n

Halbuki klassik bazar n\u0259z\u0259riyy\u0259sin\u0259 g\u00f6r\u0259, d\u00f6vl\u0259t bazar\u0131n oldu\u011fu sah\u0259l\u0259r\u0259 qar\u0131\u015fmamal\u0131d\u0131r, amma bu zaman da \u00f6z\u00fcn\u0259m\u0259xsus \u201cc\u0259ng\u0259llikl\u0259r qanunu\u201d i\u015f\u0259 d\u00fc\u015f\u0259rdi v\u0259 kifay\u0259t q\u0259d\u0259r pul qazana bilm\u0259y\u0259n insanlar da kobud \u015f\u0259kild\u0259 des\u0259k, ac\u0131ndan v\u0259 x\u0259st\u0259likl\u0259rd\u0259n \u00f6l\u0259rdi.<\/p>\n

Vergi toplaman\u0131n qaydas\u0131 v\u0259 \u015f\u0259rtl\u0259ri Vergil\u0259r M\u0259c\u0259ll\u0259sind\u0259 g\u00f6st\u0259rilib. Bu qaydan\u0131n \u0259sas\u0131nda da m\u00fc\u0259yy\u0259n prinsipl\u0259r durur. Adam Smit \u201cXalqlar\u0131n s\u0259rv\u0259ti\u201dnd\u0259 4 \u0259sas prinsipi formala\u015fd\u0131r\u0131b:<\/p>\n

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  • \u0259dal\u0259t prinsipi vergi qoyman\u0131n \u00fcmumiliyini v\u0259 verginin v\u0259t\u0259nda\u015flar aras\u0131nda onlar\u0131n g\u0259lirl\u0259rin\u0259 uy\u011fun b\u0259rab\u0259r b\u00f6lg\u00fcs\u00fcn\u00fc n\u0259z\u0259rd\u0259 tutur;<\/li>\n
  • M\u00fc\u0259yy\u0259nlik prinsipi \u2013 y\u0259ni \u00f6d\u0259ni\u015fin d\u0259qiq m\u0259bl\u0259\u011fi, \u00fcsulu v\u0259 vaxt\u0131 bar\u0259d\u0259 m\u0259lumat\u0131 vergi \u00f6d\u0259yicisi \u0259vv\u0259lc\u0259d\u0259n bilm\u0259lidir;<\/li>\n
  • rahatl\u0131q prinsipi \u2013 vergi \u00f6d\u0259yici \u00fc\u00e7\u00fcn \u0259n rahat olan vaxt v\u0259 \u00fcsulla al\u0131nmal\u0131d\u0131r;<\/li>\n
  • q\u0259na\u0259t x\u0259rcl\u0259ri vergi y\u0131\u011fman\u0131n x\u0259rcl\u0259rinin azald\u0131lmas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutur. Ba\u015fqa s\u00f6zl\u0259 des\u0259k, verginin \u00f6z\u00fcn\u00fcn y\u0131\u011f\u0131lmas\u0131na x\u0259rcl\u0259r ondan al\u0131nan g\u0259lirin m\u00fc\u0259yy\u0259n s\u0259viyy\u0259sind\u0259n art\u0131q olmamal\u0131d\u0131r. B\u0259zi t\u0259dqiqatlara \u0259sas\u0259n, 7% s\u0259viyy\u0259si normal say\u0131l\u0131r.<\/li>\n<\/ul>\n

    [\/yes_list]<\/p>\n

    Az\u0259rbaycan Vergi M\u0259c\u0259ll\u0259sind\u0259 bu prinsipl\u0259r\u0259 daha bir ne\u00e7\u0259si \u0259lav\u0259 edilir:<\/p>\n

    [yes_list]<\/p>\n

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    • [toggle title=”iqtisadi \u0259sasland\u0131rma prinsipi.”] Verginin n\u0259y\u0259 laz\u0131m oldu\u011funu izah etm\u0259d\u0259n onu t\u0259tbiq etm\u0259k olmaz: misal \u00fc\u00e7\u00fcn, d\u0259riy\u0259 idxal aksizl\u0259ri Az\u0259rbaycanda daxili istehsal\u0131n stimulla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259diyl\u0259 t\u0259tbiq olunub.[\/toggle]<\/li>\n
    • [toggle title=”Konstitusiyada qeyd olunan h\u00fcquq v\u0259 azadl\u0131qlar\u0131n\u0131n realiz\u0259sin\u0259 \u0259ng\u0259ll\u0259r yaratmamaq prinsipi.”]Y\u0259ni vergi he\u00e7 bir \u015f\u0259kild\u0259 v\u0259t\u0259nda\u015flar\u0131n sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmaq, h\u0259r\u0259k\u0259t v\u0259 s. kimi h\u00fcquqlar\u0131n\u0131 pozmamal\u0131d\u0131. M\u0259hz bu b\u0259ndl\u0259r \u0259traf\u0131nda da m\u00fcbahis\u0259l\u0259r yaran\u0131r. Misal \u00fc\u00e7\u00fcn, h\u00fcquqi \u015f\u0259xsl\u0259r v\u0259 ya f\u0259rdi sahibkarlar\u0131n maliyy\u0259 v\u0259saitinin n\u0259\u011fdl\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn 1%-lik vergi faktiki olaraq, azad sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 \u0259ng\u0259ll\u0259r t\u00f6r\u0259dir, \u00e7\u00fcnki b\u00fct\u00fcn pullar\u0131 hesabda saxlamaq m\u0259cburiyy\u0259ti yarad\u0131r v\u0259 bu yegan\u0259 bel\u0259 vergi deyil. H\u00f6kum\u0259t bunu spekulyasiyaya mane olmaq v\u0259 pul ax\u0131nlar\u0131na n\u0259zar\u0259tin z\u0259rur\u0259ti kimi izah edir, amma son n\u0259tic\u0259d\u0259 bu, bank sisteminin z\u0259ifl\u0259m\u0259sin\u0259 v\u0259 kapital\u0131n \u00f6lk\u0259d\u0259n \u00e7\u0131xar\u0131lmas\u0131n\u0131n \u00e7ox sayda leqal, amma \u015f\u00fcbh\u0259li yollar\u0131n\u0131n yaranmas\u0131na g\u0259tirib \u00e7\u0131xar\u0131r.[\/toggle]<\/li>\n
    • [toggle title=”Eyni verginin bir d\u0259f\u0259 tutulmas\u0131 prinsipi.”]Bu o dem\u0259kdir ki, iqtisadi subyekt eyni m\u0259nb\u0259d\u0259n eyni vergini bir d\u0259f\u0259d\u0259n art\u0131q \u00f6d\u0259m\u0259m\u0259lidir. Bu halda m\u00fcbahis\u0259l\u0259r do\u011furan m\u0259hz yuxar\u0131da g\u00f6st\u0259ril\u0259n 1%-lik vergidir, \u00e7\u00fcnki \u0259g\u0259r bu, sad\u0259l\u0259\u015fdirilimi\u015f vergidirs\u0259, onda onsuz da ba\u015fqa d\u0259r\u0259c\u0259 il\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259y\u0259n subyektl\u0259r nec\u0259 etm\u0259lidir, yenid\u0259n \u00f6d\u0259m\u0259lidir?Ba\u015fqa s\u00f6zl\u0259 des\u0259k, Vergil\u0259r Nazirliyi sizd\u0259n \u0259mlak vergisi, g\u0259lir vergisi v\u0259 \u018fDV t\u0259l\u0259b ed\u0259 bil\u0259r, amma d\u0259r\u0259c\u0259sind\u0259n v\u0259 s-d\u0259n as\u0131l\u0131 olmayaraq, onlardan hans\u0131sa birini iki d\u0259f\u0259 \u00f6d\u0259m\u0259yi t\u0259l\u0259b ed\u0259 bilm\u0259z.[\/toggle]<\/li>\n
    • [toggle title=”ist\u0259nil\u0259n \u0259lam\u0259tl\u0259r\u0259 g\u00f6r\u0259 diskriminasiya etm\u0259m\u0259k prinsipi.”]Din, mill\u0259t v\u0259 s., eyni zamanda m\u00fclkiyy\u0259t v\u0259 f\u0259aliyy\u0259t sah\u0259sin\u0259 g\u00f6r\u0259 diskriminasiya qada\u011fas\u0131n\u0131 n\u0259z\u0259rd\u0259 tutur: ham\u0131 eyni vergil\u0259ri \u00f6d\u0259m\u0259lidir. \u00dcst\u00fcnl\u00fck ancaq iqtisadi stimulla\u015fd\u0131rma zaman\u0131 veril\u0259 bil\u0259r.[\/toggle]<\/li>\n
    • [toggle title=”vergi \u00f6d\u0259yicisinin \u00fcst\u00fcnl\u00fcy\u00fc prinsipi.”]N\u0259z\u0259rd\u0259 tutulur ki, m\u00fcbahis\u0259li m\u0259qamlar vergi \u00f6d\u0259yicisinin xeyrin\u0259 h\u0259ll olunur.[\/toggle]<\/li>\n<\/ul>\n

      [\/yes_list]<\/p>\n

       <\/p>\n

      Vergi islahatlar\u0131 v\u0259 sa\u011flam yana\u015fma<\/span><\/strong><\/h3>\n

      \u0130ndi d\u0259 qay\u0131daq t\u0259z\u0259 vergil\u0259r\u0259. Onlar\u0131n ham\u0131s\u0131 kobud t\u0259rzd\u0259 des\u0259k, b\u00fcdc\u0259y\u0259 daxilolmalar\u0131n h\u0259cmini art\u0131rmaq \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulub. Bu, toy m\u00fc\u011f\u0259nnil\u0259ri v\u0259 xadim\u0259l\u0259r \u00fc\u00e7\u00fcn, avtomobil v\u0259 zinn\u0259t \u0259\u015fyalar\u0131 \u00fc\u00e7\u00fcn m\u00fcnt\u0259z\u0259m vergidir v\u0259 ba\u015fqa yenilikl\u0259rin uzun siyah\u0131s\u0131.<\/p>\n

      Onlar Vergi M\u0259c\u0259ll\u0259sind\u0259 yaz\u0131lan prinsipl\u0259r\u0259 uy\u011fundurmu?<\/strong><\/span><\/h3>\n

      Tam da deyil. Misal \u00fc\u00e7\u00fcn, realiz\u0259 olunmu\u015f vergi islahatlar\u0131n\u0131n \u0259sas probleml\u0259rind\u0259n biri vergi agenti olmayan (y\u0259ni \u00f6lk\u0259mizd\u0259 vergi \u00f6d\u0259m\u0259y\u0259n) xarici t\u0259\u015fkilatlar t\u0259r\u0259find\u0259n g\u00f6st\u0259ril\u0259n xidm\u0259tl\u0259rd\u0259n \u018fDV-nin tutulmas\u0131 oldu. D\u00fcz\u0259li\u015f yanvar ay\u0131ndan q\u00fcvv\u0259d\u0259dir, banklar v\u0259 Vergil\u0259r Nazirliyi is\u0259 h\u0259l\u0259 d\u0259 vergil\u0259rin tutulmas\u0131 mexanizmini m\u00fczakir\u0259 edirl\u0259r: m\u0259lum oldu ki, \u00f6d\u0259m\u0259 s\u0259n\u0259dl\u0259ri il\u0259 mal\u0131 xidm\u0259td\u0259n ay\u0131rmaq m\u00fcmk\u00fcn deyil, \u00e7\u00fcnki Vergil\u0259r Nazirliyi hesabat\u0131n apar\u0131lmas\u0131 qaydas\u0131nda m\u00fcvafiq d\u0259yi\u015fiklikl\u0259r bar\u0259d\u0259 d\u00fc\u015f\u00fcnm\u0259di.<\/p>\n

      Problem daxili xidm\u0259tl\u0259r (y\u0259ni xarici \u015firk\u0259tin burdak\u0131 filial\u0131 Az\u0259rbaycanda i\u015fl\u0259yirs\u0259) v\u0259 xaricd\u0259n mal\u0131n al\u0131nmas\u0131 il\u0259 ba\u011fl\u0131 olaraq yarand\u0131. Sonuncuya prinsipc\u0259 \u018fDV t\u0259tbiq edilm\u0259m\u0259lidir, amma banklar \u00f6z bildikl\u0259rini etdil\u0259r: n\u0259tic\u0259d\u0259 d\u0259 h\u0259tta yerli UberTaxi-nin xidm\u0259tl\u0259rinin \u00f6d\u0259ni\u015fini b\u0259zil\u0259ri xarici rezidentin xidm\u0259ti kimi m\u00fc\u0259yy\u0259n edir v\u0259 vergi al\u0131rd\u0131lar.<\/p>\n

      \u0130ndi d\u0259 Vergil\u0259r Nazirliyi qar\u015f\u0131s\u0131nda iki m\u0259s\u0259l\u0259 durur: mexanizmin t\u0259cili yarad\u0131lmas\u0131 v\u0259 d\u0259qiq mexanizmin olmamas\u0131 s\u0259b\u0259bind\u0259n yaranan probleml\u0259rin h\u0259lli.<\/p><\/blockquote>\n

      \u0130\u015f oras\u0131ndad\u0131r ki, hans\u0131sa s\u0259b\u0259bd\u0259n m\u00fcbahis\u0259li m\u0259s\u0259l\u0259l\u0259ri vergi \u00f6d\u0259yicisinin xeyrin\u0259 az adam h\u0259ll edirdi, baxmayaraq ki, bu prinsip Vergi M\u0259c\u0259ll\u0259sind\u0259 \u00f6z \u0259ksini tap\u0131b.<\/p>\n

      Bel\u0259likl\u0259, bir s\u0131ra yenilikl\u0259r v\u0259 onlar\u0131n realiz\u0259si mexanizmi vergi qoyulu\u015funun \u0259sas prinsipl\u0259rini pozur. Buna b\u0259ra\u0259t qazand\u0131rmaq \u00fc\u00e7\u00fcn \u00e7oxlar\u0131 bildirir ki, h\u0259r \u015feyd\u0259n \u00fcst\u00fcn h\u0259min prisipl\u0259r deyil, vergil\u0259rin funksiyalar\u0131d\u0131r.<\/p>\n

      Az\u0259rbaycan az qala B\u00f6y\u00fck Britaniyad\u0131r?<\/strong><\/span><\/h3>\n

      Vergil\u0259rin iki \u0259sas funkskiyas\u0131 var: fiskal v\u0259 iqtisadi. Fiskal el\u0259 h\u0259min art\u0131q haqq\u0131nda dan\u0131\u015fd\u0131\u011f\u0131m\u0131z \u0259halinin m\u00fcxt\u0259lif \u015f\u0259kild\u0259 m\u00fchafiz\u0259sinin t\u0259min edilm\u0259si \u00fc\u00e7\u00fcn b\u00fcdc\u0259y\u0259 v\u0259saitin y\u0131\u011f\u0131lmas\u0131d\u0131r. Vergil\u0259rin iqtisadi funksiyas\u0131 is\u0259 o dem\u0259kdir ki, vergi d\u0259r\u0259c\u0259l\u0259rini art\u0131r\u0131b-azaltmaqla iqtisadiyyat\u0131n inki\u015faf\u0131na k\u00f6m\u0259k etm\u0259k olar, misal \u00fc\u00e7\u00fcn, yerli istehsal\u00e7\u0131lar\u0131n bazarda daha \u00e7ox u\u011fur qazanma\u011fa \u015fans\u0131 olsun dey\u0259, \u00f6lk\u0259y\u0259 hans\u0131sa mal\u0131n g\u0259tirilm\u0259sini \u00e7\u0259tinl\u0259\u015fdirm\u0259k olar.<\/p>\n

      V\u0259 ya sahibkarlar \u00fc\u00e7\u00fcn vergil\u0259r m\u00fcv\u0259qq\u0259ti olaraq azald\u0131ls\u0131n ki, ki\u00e7ik biznes \u201caya\u011fa durub\u201d, g\u0259lir g\u0259tir\u0259 bilsin. Vergil\u0259rin k\u00f6m\u0259yi il\u0259 iqtisadi inki\u015faf\u0131n stimulla\u015fd\u0131r\u0131lmas\u0131 n\u0259z\u0259riyy\u0259si he\u00e7 d\u0259 yeni deyil v\u0259 indi h\u0259r yerd\u0259 q\u0259bul olunub.<\/p>\n

      Ad\u0259t\u0259n \u00f6lk\u0259nin iqtisadi inki\u015faf\u0131n \u00f6d\u0259nilmi\u015f vergil\u0259rin orta ayl\u0131q g\u0259lir\u0259 nisb\u0259ti kimi hesablanan g\u00f6st\u0259rici olan vergi y\u00fck\u00fcnd\u0259n as\u0131l\u0131 oldu\u011funu qeyd edirl\u0259r. Az\u0259rbaycan\u0131n bu m\u0259nada q\u00fcrurlanma\u011fa s\u0259b\u0259bi yoxdur. Bizd\u0259 vergi y\u00fck\u00fc 39% t\u0259\u015fkil edir (G\u00fcrc\u00fcstanda 16%, Erm\u0259nistanda 20%). D\u00fczd\u00fcr, biz bir az B\u00f6y\u00fck Britaniyadan qabaqday\u0131q \u2013 orada vergi y\u00fck\u00fc 37%-dir.<\/p><\/blockquote>\n

      Amma m\u00fch\u00fcm bir m\u0259qam var. K\u00fcveytd\u0259 vergi y\u00fck\u00fc 11%-dir, amma s\u0259rmay\u0259darlar he\u00e7 d\u0259 ora can atm\u0131r.<\/p>\n

      Rusiyada g\u0259lir vergisi B\u00f6y\u00fck Britaniyadan a\u015fa\u011f\u0131d\u0131r, amma h\u0259l\u0259lik kapital \u0259ks istiqam\u0259td\u0259 ax\u0131r.<\/p>\n

      H\u00fcquqi \u0259saslar da m\u00fch\u00fcm rol oynay\u0131r. B\u00f6y\u00fck Britaniyan\u0131n Vergi M\u0259c\u0259ll\u0259si t\u0259xmin\u0259n 15 s\u0259hif\u0259d\u0259n ibar\u0259tdir. Orada bizim vergi sah\u0259sinin i\u015f\u00e7il\u0259ri \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif f\u0259aliyy\u0259t n\u00f6vl\u0259ri v\u0259 d\u0259r\u0259c\u0259l\u0259rin t\u0259s\u0259vv\u00fcr\u0259 g\u0259tirilm\u0259z bir \u201cdifferensasiya\u201d sistemi var. Bu foliant\u0131n \u0259h\u0259miyy\u0259tli bir hiss\u0259si XVIII-XIX \u0259srl\u0259rd\u0259n qalsa da \u00e7ox \u015fey d\u0259 son onillikl\u0259rd\u0259 \u0259lav\u0259 edilib. \u00c7\u00fcnki \u00e7ox b\u00f6y\u00fck sayda yeni f\u0259aliyy\u0259t sah\u0259l\u0259ri meydana g\u0259lib, onlar da qanunlar\u0131n yarad\u0131lmas\u0131n\u0131 t\u0259l\u0259b edib, m\u0259c\u0259ll\u0259d\u0259 b\u00fct\u00fcn detallar \u0259sasl\u0131 \u015f\u0259kild\u0259 i\u015fl\u0259nib haz\u0131rlanmas\u0131 il\u0259 d\u0259yi\u015fdirilib.<\/p>\n

      N\u0259tic\u0259d\u0259 d\u0259 B\u00f6y\u00fck Britaniya d\u00f6vr\u00fcm\u00fcz\u00fcn d\u00fcnya kapital\u0131n\u0131n m\u0259rk\u0259zl\u0259rind\u0259n biridir.<\/p>\n

      Sahibkarlar \u00fc\u00e7\u00fcn n\u0259 d\u0259yi\u015fdi?<\/strong><\/span><\/h3>\n

      \u00dcmumilikd\u0259 ist\u0259nil\u0259n vergi islahatlar\u0131 2 \u0259sas m\u0259qs\u0259din h\u0259yata ke\u00e7irilm\u0259si \u00fc\u00e7\u00fcn apar\u0131l\u0131r: real m\u00f6vcud olan prosesl\u0259rin h\u00fcquq m\u00fcst\u0259visin\u0259 ke\u00e7irilm\u0259si v\u0259 s\u0259rmay\u0259 v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tinin stimulla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn.<\/p>\n

      Bel\u0259 ki, Az\u0259rbaycan\u0131n Vergil\u0259r Nazirliyinin b\u0259zi islahatlar\u0131 real prosesl\u0259ri h\u00fcquq m\u00fcst\u0259visin\u0259 ke\u00e7irdi.<\/p>\n

      Misal \u00fc\u00e7\u00fcn, Vergil\u0259r M\u0259c\u0259ll\u0259sin\u0259 elektron xidm\u0259tl\u0259r, elektron fakturalar haqq\u0131nda madd\u0259 \u0259lav\u0259 olunub. \u018fmlak\u0131n siyah\u0131ya al\u0131nmas\u0131 haqq\u0131nda 89.10 madd\u0259sin\u0259 foto\u015f\u0259kill\u0259rin z\u0259ruriliyi bar\u0259d\u0259 b\u0259nd \u0259lav\u0259 olunub, halbuki \u0259vv\u0259ll\u0259r ancaq protokol v\u0259 siyah\u0131ya alma t\u0259l\u0259b olunurdu.<\/p>\n

      Eyni inki\u015faf\u0131 auksionlar\u0131n t\u0259\u015fkili bar\u0259d\u0259 90.3.4 madd\u0259sind\u0259 d\u0259 g\u00f6rm\u0259k olar, bura elan\u0131n internet v\u0259 sosial \u015f\u0259b\u0259k\u0259l\u0259rd\u0259 yerl\u0259\u015fdirilm\u0259si imkan\u0131 bar\u0259d\u0259 b\u0259nd \u0259lav\u0259 edilib. \u018fvv\u0259ll\u0259t elanlar ancaq qeydiyyatdan ke\u00e7mi\u015f K\u0130V-d\u0259 yerl\u0259\u015fdiril\u0259 bil\u0259rdi. Bununla da Vergil\u0259r Nazirliyi texnologiyalar v\u0259 m\u00fcasir reall\u0131\u011f\u0131n inki\u015faf\u0131n\u0131 n\u0259z\u0259r\u0259 al\u0131b.<\/p>\n

      \u0130ndi d\u0259 islahatlar bar\u0259d\u0259. Vergi M\u0259c\u0259ll\u0259sind\u0259 kassa aparatlar\u0131 il\u0259 i\u015fl\u0259m\u0259si t\u0259l\u0259b olunmayan m\u00fcssis\u0259l\u0259rin (misal \u00fc\u00e7\u00fcn, ki\u00e7ik b\u0259rb\u0259rxanalar) siyah\u0131s\u0131 var\u0131yd\u0131. Haz\u0131rda h\u0259min siyah\u0131dan 29 f\u0259aliyy\u0259t n\u00f6v\u00fcn\u00fc \u00e7\u0131xararaq, c\u0259mi be\u015fini saxlad\u0131lar. Amma buna q\u0259d\u0259r d\u0259 nazirlik i\u015f\u00e7il\u0259rinin h\u0259dd\u0259n art\u0131q \u201ccanf\u0259\u015fanl\u0131\u011f\u0131\u201d n\u0259tic\u0259sind\u0259 sahibkarlar onsuz da kassalardan istifad\u0259 edirdil\u0259r, \u00e7\u00fcnki onlar \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan imtiyazlardan x\u0259b\u0259rsiz idil\u0259r. Y\u0259ni indi onlar \u00fc\u00e7\u00fcn he\u00e7 n\u0259 d\u0259yi\u015fm\u0259y\u0259c\u0259k.<\/p>\n

      Birc\u0259 \u015fey ayd\u0131n deyil ki, kanalizasiya xidm\u0259tl\u0259rin\u0259 g\u00f6r\u0259 q\u0259bz nec\u0259 veril\u0259c\u0259k (\u00e7\u00fcnki bu m\u00fc\u0259ssis\u0259l\u0259r d\u0259 siyah\u0131dan \u00e7\u0131xar\u0131l\u0131b v\u0259 onlar\u0131n kassa aparatlar\u0131 olmal\u0131d\u0131r).<\/p>\n

      Daha bir d\u00fcz\u0259li\u015fl\u0259r qrupu m\u0259c\u0259ll\u0259y\u0259 iri ticar\u0259t \u015f\u0259b\u0259k\u0259l\u0259rinin h\u0259yat\u0131n\u0131 asanla\u015fd\u0131rmaq \u00fc\u00e7\u00fcn daxil edilib. Vergi \u00f6d\u0259ni\u015fl\u0259rinin 80%-i riteylerl\u0259rin \u00fcz\u0259rin\u0259 d\u00fc\u015f\u00fcr, h\u0259l\u0259 2016-c\u0131 ild\u0259n onlar \u018fDV-ni k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsulunun (hans\u0131n\u0131n ki, istehsal\u0131 \u00fc\u00e7\u00fcn Az\u0259rbaycanda \u018fDV n\u0259z\u0259rd\u0259 tutulmur) qiym\u0259tinin b\u00fct\u00fcn m\u0259bl\u0259\u011find\u0259n deyil, ancaq ticar\u0259t \u0259lav\u0259sind\u0259n \u00f6d\u0259m\u0259k imkan\u0131n\u0131 qazanma\u011fa nail olma\u011fa \u00e7al\u0131\u015f\u0131rd\u0131lar. Bu, p\u0259rak\u0259nd\u0259 sat\u0131\u015f qiym\u0259tl\u0259rini d\u0259 a\u015fa\u011f\u0131 salmaq imkan\u0131 ver\u0259c\u0259k.<\/p>\n

      Bunun \u00fc\u00e7\u00fcn d\u0259 nazirlik Vergil\u0259r M\u0259c\u0259ll\u0259sin\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsulu, topdan v\u0259 p\u0259rak\u0259nd\u0259 sat\u0131\u015f, ticar\u0259t \u0259lav\u0259si v\u0259 transfer qiym\u0259ti kimi anlay\u0131\u015flar daxil edib. Ba\u015fqa s\u00f6zl\u0259 des\u0259k, reall\u0131qda m\u00f6vcud olanlar indi m\u0259c\u0259ll\u0259d\u0259 d\u0259 \u00f6z \u0259ksini tap\u0131b, yoxsa Az\u0259rbaycan\u0131n vergi qoyma sistemind\u0259 h\u0259dd\u0259n art\u0131q h\u0259rfi m\u0259nada universal vergi sistemi prinsipin\u0259 riay\u0259t olunub: b\u0259rb\u0259r d\u0259, bank da eyni vergil\u0259ri \u00f6d\u0259yibl\u0259r.<\/p>\n

      Q\u0259rib\u0259 amnistiya<\/span> <\/strong><\/h3>\n

      Vergi islahatlar\u0131ndan al\u0131nan hans\u0131sa \u201ceyforiya\u201dn\u0131n t\u0259siri alt\u0131nda h\u00f6kum\u0259t h\u0259m d\u0259 \u201cvergi amnistiyas\u0131\u201dn\u0131 elan etdi. Amma burada da anlay\u0131\u015flar qar\u0131\u015f\u0131q d\u00fc\u015fd\u00fc.<\/p>\n

      \u201cAmnistiya\u201dya he\u00e7 verginin m\u0259bl\u0259\u011fi d\u0259 d\u00fc\u015fm\u0259di, t\u0259kc\u0259 \u00f6d\u0259ni\u015fin h\u0259yata ke\u00e7irilm\u0259diyi \u00fc\u00e7\u00fcn \u0259lav\u0259 edil\u0259n faizl\u0259r v\u0259 maliyy\u0259 sanksiyalar\u0131, o da ham\u0131s\u0131 yox. Reall\u0131qda bu ad\u0259t\u0259n borcun silinm\u0259si adlan\u0131r. Vergil\u0259r Nazirliyi sad\u0259c\u0259 m\u00fcxt\u0259lif d\u00f6vl\u0259t orqanlar\u0131 (b\u00fcdc\u0259y\u0259 b\u00f6y\u00fck h\u0259cmd\u0259 borcu olan kommunal xidm\u0259t g\u00f6st\u0259r\u0259nl\u0259r) il\u0259 \u201c\u00f6z m\u0259s\u0259l\u0259l\u0259rini h\u0259ll etdi\u201d v\u0259 sanksiya v\u0259 faizl\u0259ri silm\u0259kl\u0259 v\u0259 ancaq m\u0259bl\u0259\u011fin \u00f6z\u00fcn\u00fc saxlamaqla ba\u015flan\u011f\u0131c n\u00f6qt\u0259sin\u0259 qay\u0131td\u0131.<\/p>\n

      Siyah\u0131ya cari ild\u0259 \u00f6z\u0259ll\u0259\u015fdirilm\u0259li olan \u00e7ox sayda m\u00fc\u0259ssis\u0259 daxil edildi. G\u00f6r\u00fcn\u00fcr, bu h\u0259m d\u0259 onlar\u0131n v\u0259ziyy\u0259tinin yax\u015f\u0131la\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn edilib, yoxsa b\u00f6y\u00fck miqdarda s\u0259rmay\u0259 t\u0259l\u0259b ed\u0259n v\u0259 b\u00f6y\u00fck vergi borcu olan i\u015fl\u0259m\u0259y\u0259n m\u00fc\u0259ssis\u0259 \u00f6z\u0259ll\u0259\u015fdirm\u0259 \u00fc\u00e7\u00fcn he\u00e7 d\u0259 c\u0259lbedici bir obyekt deyil.<\/p>\n

      Adi insanlar \u00fc\u00e7\u00fcn n\u0259 d\u0259yi\u015f\u0259c\u0259k?<\/strong> <\/span><\/h3>\n

      Banklara \u0259man\u0259tl\u0259rin h\u0259cminin art\u0131r\u0131lmas\u0131 v\u0259 qiym\u0259tli ka\u011f\u0131zlara s\u0259rmay\u0259 qoyulu\u015fu \u00fc\u00e7\u00fcn h\u00f6kum\u0259t v\u0259t\u0259mda\u015flar\u0131 7 il m\u00fcdd\u0259tin\u0259 divident vergisind\u0259n azad edib.<\/p>\n

      Tibbi s\u0131\u011forta islahatlar\u0131n\u0131n realiz\u0259si \u00fc\u00e7\u00fcn m\u00fcvafiq qurum v\u0259 d\u00f6vl\u0259t tibb m\u00fc\u0259ssis\u0259l\u0259ri g\u0259lir vergisind\u0259n azad edilib.<\/p>\n

      \u018fvv\u0259ll\u0259r totalizator h\u0259v\u0259skarlar\u0131 udu\u015fdan 10% \u00f6d\u0259yirdil\u0259rs\u0259, indi 10%-i buna x\u0259rc\u0259l\u0259n\u0259n m\u0259bl\u0259\u011fi \u00e7\u0131xmaq \u015f\u0259rtiyl\u0259 \u00f6d\u0259y\u0259c\u0259kl\u0259r.<\/p>\n

      Bu\u011fda, unun idxal\u0131 v\u0259 sat\u0131\u015f\u0131, \u00e7\u00f6r\u0259k istehsal\u0131 v\u0259 sat\u0131\u015f\u0131n\u0131, qu\u015f \u0259tinin sat\u0131\u015f\u0131n\u0131 v\u0259 banklar\u0131n toksiki aktivl\u0259rini vergid\u0259n azad edibl\u0259r. B\u00fct\u00fcn bunlar da \u00fc\u00e7 il m\u00fcdd\u0259tin\u0259dir.<\/p>\n

      \u00c7oxlar\u0131n\u0131 narahat ed\u0259n m\u00fc\u011f\u0259nni v\u0259 xadim\u0259l\u0259r\u0259 g\u0259linc\u0259 is\u0259, onlar\u0131n h\u0259yat\u0131 m\u00fc\u0259yy\u0259n m\u0259nada asanla\u015fmal\u0131d\u0131r: indi Vergil\u0259r Nazirliyi onlar\u0131 \u201covlamayacaq\u201d, amma h\u0259r ay b\u00fcdc\u0259y\u0259 \u00f6d\u0259ni\u015f t\u0259l\u0259b edir. N\u0259 il\u0259 m\u0259\u015f\u011ful olma\u011f\u0131ndan as\u0131l\u0131 olaraq (\u00e7\u0259km\u0259\u00e7id\u0259n f\u0259rdi s\u00fcr\u00fcc\u00fcy\u0259, fotoqrafdan toy apar\u0131c\u0131s\u0131na q\u0259d\u0259r) m\u00fcvafiq ayl\u0131q vergi \u00f6d\u0259m\u0259k laz\u0131md\u0131r (f\u0259aliyy\u0259t yerind\u0259n v\u0259 n\u00f6v\u00fcnd\u0259n as\u0131l\u0131 olaraq, 5 manatdan 60 manata q\u0259d\u0259r). D\u00fczd\u00fcr, onlar \u00e7ek v\u0259 q\u0259bzl\u0259r t\u0259qdim etm\u0259lidir. Maraql\u0131d\u0131r, m\u00fc\u011f\u0259nni toyda oxudu\u011funa g\u00f6r\u0259 nec\u0259 \u00e7ek ver\u0259c\u0259k.<\/p>\n

      M\u00f6vcud olmayan bazar<\/strong><\/span><\/h3>\n

      Bazar\u0131n stimulla\u015fd\u0131r\u0131lmas\u0131na g\u0259linc\u0259, Vergil\u0259r Nazirliyi bir s\u0131ra \u00e7ox \u00f6z\u00fcn\u0259m\u0259xsus t\u0259dbirl\u0259r t\u0259klif edib. Nazirlik h\u0259l\u0259lik Az\u0259rbaycanda olmayan \u201celektron pul qablar\u0131n\u0131n\u201d yerli analoqlar\u0131n\u0131n inki\u015faf\u0131 bar\u0259d\u0259 d\u00fc\u015f\u00fcnm\u0259y\u0259 ba\u015flay\u0131b v\u0259 Az\u0259rbaycandan xarici \u201celektron pul qablar\u0131na\u201d pullar\u0131n k\u00f6\u00e7\u00fcr\u00fclm\u0259si zaman\u0131 k\u00f6\u00e7\u00fcrm\u0259y\u0259 g\u00f6r\u0259 10%-lik vergi t\u0259tbiq edib. \u00c7ox g\u00fcman ki, bu Az\u0259rbaycanda \u201celektron pul qablar\u0131n\u0131n\u201d co\u015f\u011fun inki\u015faf\u0131n\u0131 stimulla\u015fd\u0131rmal\u0131d\u0131r, amma h\u0259l\u0259lik bu, ba\u015f verm\u0259yib \u2013 inki\u015faf ed\u0259si he\u00e7 n\u0259 yoxdur. \u00c7\u00fcnki bazar yoxdur.<\/p>\n

      Vergil\u0259r Nazirliyi avtomobil istehsal\u0131n\u0131 da xat\u0131rlad\u0131. \u00d6t\u0259n il h\u0259tta \u018fm\u0259k v\u0259 \u018fhalinin Sosial M\u00fcdafi\u0259si Nazirliyi d\u00f6vl\u0259t sifari\u015fl\u0259ri yolu il\u0259 Az\u0259rbaycan\u0131n NAZ Lifan avtomobil zavodunda istehsal\u0131n geni\u015fl\u0259ndirilm\u0259sini stimulla\u015fd\u0131rd\u0131, bu haqda prezident d\u0259 dan\u0131\u015f\u0131b, amma m\u0259lum oldu ki, d\u00f6vl\u0259t d\u0259st\u0259yi azd\u0131r. Bel\u0259 ki, m\u00fc\u0259ssis\u0259 2016-c\u0131 ild\u0259 270 avtomobil istehsal edib, halbuki 2015-ci ild\u0259 istehsal olunan avtomobill\u0259rin say\u0131 725 idi. H\u0259m d\u0259 istehsal olunan 270 avtomobild\u0259n 140-\u0131 anbarda qald\u0131.<\/p>\n

      Nazirlik is\u0259 ruhdan d\u00fc\u015fm\u00fcr: o, xarici avtomobill\u0259r\u0259 aksizl\u0259ri qald\u0131r\u0131b. D\u00fczd\u00fcr, Naz Lifana istehsal\u0131n\u0131n \u0259sas r\u0259qibl\u0259rinin, 2 litr\u0259 q\u0259d\u0259r m\u00fch\u0259rrik g\u00fcc\u00fc olan avtomobill\u0259rin idxal\u0131na aksiz d\u0259yi\u015fm\u0259yib. Qalanlar\u0131n\u0131n aksizl\u0259ri is\u0259 orta hesabla 2,25 d\u0259f\u0259 art\u0131b.<\/p>\n

      Maraql\u0131d\u0131r ki, yaxta, almaz, q\u0131z\u0131la aksizl\u0259r 2 d\u0259f\u0259 art\u0131b. Amma \u0259halinin rifah s\u0259viyy\u0259sini n\u0259z\u0259r\u0259 alsaq, bu az adam\u0131 narahat edir.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

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