{"id":14802,"date":"2019-01-17T16:47:10","date_gmt":"2019-01-17T13:47:10","guid":{"rendered":"https:\/\/mdu.edu.az\/mdu-t-l-b-l-ri-verzhi-m-dz-ll-sin-edil-n-d-yi-iklikl-ba-l-maarifl-ndiridzi-t-dbird-i-tirak-edib\/"},"modified":"2019-01-17T16:47:10","modified_gmt":"2019-01-17T13:47:10","slug":"mdu-t-l-b-l-ri-verzhi-m-dz-ll-sin-edil-n-d-yi-iklikl-ba-l-maarifl-ndiridzi-t-dbird-i-tirak-edib","status":"publish","type":"post","link":"https:\/\/mdu.edu.az\/ru\/mdu-t-l-b-l-ri-verzhi-m-dz-ll-sin-edil-n-d-yi-iklikl-ba-l-maarifl-ndiridzi-t-dbird-i-tirak-edib\/","title":{"rendered":"MDU t\u0259l\u0259b\u0259l\u0259ri Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259 ba\u011fl\u0131 maarifl\u0259ndirici t\u0259dbird\u0259 i\u015ftirak edib"},"content":{"rendered":"

MDU t\u0259l\u0259b\u0259l\u0259ri Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259 ba\u011fl\u0131 <\/span><\/b><\/span><\/p>\n

maarifl\u0259ndirici t\u0259dbird\u0259 i\u015ftirak edib<\/span><\/b><\/span><\/p>\n

Ming\u0259çevir B\u0259l\u0259diyy\u0259sinin akt zal\u0131nda 11 sayl\u0131 \u018frazi Vergil\u0259r Departamentinin \u0259m\u0259kda\u015flar\u0131 vergi öd\u0259yicil\u0259rinin maarifl\u0259ndirilm\u0259si istiqam\u0259tind\u0259 t\u0259dbir keçirib. T\u0259dbird\u0259 Ming\u0259çevir \u015f\u0259h\u0259rind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n kiçik v\u0259 orta sahibkarl\u0131q subyektl\u0259rinin, hüquqi v\u0259 fiziki vergi öd\u0259yicil\u0259rinin m\u0259sul nümay\u0259nd\u0259l\u0259ri v\u0259 Ming\u0259çevir Dövl\u0259t Universitetinin t\u0259l\u0259b\u0259 v\u0259 mü\u0259lliml\u0259rd\u0259n ibar\u0259t nümay\u0259nd\u0259 hey\u0259ti i\u015ftirak edib. <\/span><\/p>\n

11 sayl\u0131 \u018frazi Vergil\u0259r Departamenti Vergi öd\u0259yicil\u0259rin\u0259 xidm\u0259t v\u0259 \u015f\u0259ffaf vergi partnyorlu\u011fu idar\u0259sinin direktoru Qüdr\u0259t M\u0259mm\u0259dov qeyd edib ki, “Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edilm\u0259si haqq\u0131nda” Az\u0259rbaycan Respublikas\u0131n\u0131n 30 noyabr 2018-ci il tarixli 1356-VQD nömr\u0259li Qanunu il\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 a\u015fa\u011f\u0131dak\u0131 5 \u0259sas istiqam\u0259t üzr\u0259 mühüm d\u0259yi\u015fiklikl\u0259r edilmi\u015fdir: <\/span><\/p>\n

• Sahibkarl\u0131\u011f\u0131n d\u0259st\u0259kl\u0259nm\u0259si; <\/span><\/p>\n

• Vergid\u0259n yay\u0131nman\u0131n v\u0259 “kölg\u0259 iqtisadiyyat\u0131”n\u0131n miqyas\u0131n\u0131n azald\u0131lmas\u0131; <\/span><\/p>\n

• Vergitutma bazas\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259si; <\/span><\/p>\n

• Vergi inzibatç\u0131l\u0131\u011f\u0131n\u0131n t\u0259kmill\u0259\u015fdirilm\u0259si; <\/span><\/p>\n

• Vergi güz\u0259\u015ftl\u0259rinin s\u0259m\u0259r\u0259liliyinin yüks\u0259ldilm\u0259si.<\/span><\/p>\n

Qüdr\u0259t M\u0259mm\u0259dov bildirib ki, d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n neft-qaz sah\u0259sind\u0259 f\u0259aliyy\u0259ti olmayan v\u0259 qeyri-dövl\u0259t sektoruna aid edil\u0259n vergi öd\u0259yicil\u0259rind\u0259 i\u015fl\u0259y\u0259n fiziki \u015f\u0259xsl\u0259rin muzdlu i\u015fd\u0259n ayl\u0131q g\u0259lirl\u0259rind\u0259n vergi ayl\u0131q \u0259m\u0259khaqq\u0131 8000 manatad\u0259k olduqda 0 s\u0259viyy\u0259sind\u0259, \u0259m\u0259khaqq\u0131 8000 manatdan çox olduqda is\u0259 8000 manatdan çox olan m\u0259bl\u0259\u011fin 14% h\u0259cmind\u0259 mü\u0259yy\u0259nl\u0259\u015fdirilir. Yeni yana\u015fman\u0131n 2019-cu il yanvar\u0131n 1-d\u0259n 7 il müdd\u0259tind\u0259 t\u0259tbiqi n\u0259z\u0259rd\u0259 tutulur.<\/span><\/span><\/p>\n

\u0130dar\u0259 direktoru bildirib ki, s\u0259n\u0259d\u0259 \u0259sas\u0259n Az\u0259rbaycana idxal olunan minik avtomobill\u0259rin\u0259 t\u0259tbiq olunan aksiz d\u0259r\u0259c\u0259l\u0259ri art\u0131l\u0131r. <\/span><\/p>\n

H\u0259m\u015finin s<\/span>\u0259n\u0259dd\u0259 o da bildirilir ki, Az\u0259rbaycanda istehsal olunan alkoqollu, alkoqolsuz energetik içkil\u0259r, siqarlar, elektron siqaretl\u0259r aksiz vergisin\u0259 c\u0259lb edilir. <\/span><\/span><\/p>\n

S\u0259n\u0259d\u0259 \u0259sas\u0259n, tütünd\u0259n haz\u0131rlanan siqaretl\u0259r v\u0259 onun \u0259v\u0259zedicil\u0259rinin 1 000 \u0259d\u0259dind\u0259n tutulan 12 manat aksiz vergisi 20 manata qald\u0131r\u0131lacaq.<\/span><\/p>\n

Bu mallara gör\u0259 asksizin m\u0259bl\u0259\u011fi aksiz d\u0259r\u0259c\u0259si il\u0259 h\u0259min mallar\u0131n faktiki h\u0259cminin hasilin\u0259 t\u0259tbiq edilm\u0259kl\u0259 hesablan\u0131r.<\/span><\/p>\n

Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik layih\u0259sin\u0259 \u0259sas\u0259n Az\u0259rbaycana idxal olunan avtobuslar da aksiz vergisin\u0259 c\u0259lb edil\u0259c\u0259k. <\/span><\/p>\n

D\u0259yi\u015fiklik layih\u0259sin\u0259 \u0259sas\u0259n ticar\u0259t f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olanlar üçün 6%-lik sad\u0259l\u0259\u015fdirilmi\u015f vergi l\u0259\u011fv olunur. \u0130ctimai ia\u015f\u0259 f\u0259aliyy\u0259ti üzr\u0259 8%-lik sad\u0259l\u0259\u015fdrilimi\u015f vergi d\u0259r\u0259c\u0259si is\u0259 saxlan\u0131l\u0131r.<\/span><\/p>\n

Qüdr\u0259t M\u0259mm\u0259dov bildirib ki, dig\u0259r d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, sad\u0259l\u0259\u015fdirilmi\u015f vergi (m\u0259c\u0259ll\u0259nin 218.4-cü madd\u0259sind\u0259 n\u0259z\u0259rd\u0259 tutulmu\u015f f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olan v\u0259 218.1.2-ci madd\u0259sind\u0259 göst\u0259ril\u0259n vergi öd\u0259yicil\u0259ri istisna olmaqla) t\u0259qdim edilmi\u015f mallara bu verginin öd\u0259yicil\u0259rinin mallar\u0131n t\u0259qdim edilm\u0259sind\u0259n, i\u015fl\u0259rin görülm\u0259sind\u0259n, xidm\u0259tl\u0259rin göst\u0259rilm\u0259sind\u0259n \u0259ld\u0259 etdiyi v\u0259saitin m\u0259bl\u0259\u011find\u0259n (ümumi hasilat\u0131n\u0131n h\u0259cmind\u0259n) v\u0259 sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259rd\u0259n 2% d\u0259r\u0259c\u0259 il\u0259 hesablanacaq.<\/span><\/span><\/p>\n

Qeyd ed\u0259k ki, haz\u0131rda is\u0259 bu vergi Bak\u0131 \u015f\u0259h\u0259ri üzr\u0259 4%, dig\u0259r \u015f\u0259h\u0259r, rayon v\u0259 Naxç\u0131van MR-da 2%-dir.<\/span><\/p>\n

Dig\u0259r d\u0259yi\u015fiklikl\u0259, fiziki \u015f\u0259xs olan istehlakç\u0131lar t\u0259r\u0259find\u0259n Az\u0259rbaycanda p\u0259rak\u0259nd\u0259 ticar\u0259t v\u0259 ya ictimai ia\u015f\u0259 f\u0259aliyy\u0259ti göst\u0259r\u0259n \u015f\u0259xsl\u0259rd\u0259n al\u0131nm\u0131\u015f mallara gör\u0259 öd\u0259nilmi\u015f \u018fDV-nin na\u011fds\u0131z öd\u0259m\u0259l\u0259r üzr\u0259 15%, na\u011fd öd\u0259ni\u015fl\u0259r üzr\u0259 is\u0259 10%-i geri qaytar\u0131la bil\u0259r.<\/span><\/p>\n

Bundan ba\u015fqa, Az\u0259rbaycanda mikro v\u0259 ya kiçik sahibkarl\u0131q subyekti olan v\u0259 hüquqi \u015f\u0259xs kimi f\u0259aliyy\u0259t göst\u0259r\u0259n startaplar\u0131n “Startap” \u015f\u0259had\u0259tnam\u0259si ald\u0131\u011f\u0131 tarixd\u0259n innovasiya f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdikl\u0259ri m\u0259nf\u0259\u0259tin 3 il müdd\u0259tin\u0259 vergid\u0259n azad olunmas\u0131 t\u0259sdiqini tap\u0131b.<\/span><\/p>\n

\u0130dar\u0259 direktoru bildirib ki, M\u0259c\u0259ll\u0259y\u0259 edil\u0259n d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, vergi öd\u0259yicisinin az\u0131 3 il \u0259rzind\u0259 mülkiyy\u0259tind\u0259 olan i\u015ftirak pay\u0131n\u0131n v\u0259 ya s\u0259hmin t\u0259qdim edilm\u0259sind\u0259n \u0259ld\u0259 olunan g\u0259lirl\u0259rinin 50%-i, mikro sahibkarl\u0131q subyekti olan hüquqi \u015f\u0259xsl\u0259rin sahibkarl\u0131q f\u0259aliyy\u0259tind\u0259n \u0259ld\u0259 etdikl\u0259ri m\u0259nf\u0259\u0259tin 75%-i vergid\u0259n azad olunanlar siyah\u0131s\u0131na \u0259lav\u0259 olunur.<\/span><\/p>\n

Bundan ba\u015fqa, kiçik v\u0259 orta biznes klaster \u015firk\u0259tinin m\u0259nf\u0259\u0259ti – kiçik v\u0259 orta biznes klaster \u015firk\u0259tinin kiçik v\u0259 orta biznes klaster \u015firk\u0259tl\u0259rinin reyestrin\u0259 daxil edildiyi tarixd\u0259n 7 il müdd\u0259tin\u0259, kiçik v\u0259 orta biznes klasterin i\u015ftirakç\u0131s\u0131 olan hüquqi \u015f\u0259xsin kiçik v\u0259 orta biznes klaster \u015firk\u0259ti il\u0259 ba\u011flanm\u0131\u015f müqavil\u0259 \u0259sas\u0131nda t\u0259qdim etdiyi mal (i\u015f, xidm\u0259t) üzr\u0259 \u0259ld\u0259 etdiyi m\u0259nf\u0259\u0259tin kapital xarakterli x\u0259rcl\u0259rin ç\u0259kilm\u0259sin\u0259 yön\u0259ldil\u0259n hiss\u0259si 7 il müdd\u0259tin\u0259 vergid\u0259n azad edil\u0259c\u0259k.<\/span><\/p>\n

Vergi öd\u0259yicil\u0259rin\u0259 xidm\u0259t v\u0259 \u015f\u0259ffaf vergi partnyorlu\u011fu idar\u0259sinin direktoru Qüdr\u0259t M\u0259mm\u0259dov bildirib ki, h\u0259mçinin, d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, ia\u015f\u0259 obyektl\u0259rind\u0259 mü\u015ft\u0259ril\u0259r\u0259 xidm\u0259t göst\u0259r\u0259n fiziki \u015f\u0259xsl\u0259r (ofisiant), f\u0259rdi qaydada b\u0259rb\u0259r v\u0259 d\u0259rzi f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r d\u0259 sad\u0259l\u0259\u015fdirilmi\u015f vergi öd\u0259yicisi olacaqlar. <\/span><\/span>Ofisiantlar sad\u0259l\u0259\u015fdirilmi\u015f vergi üzr\u0259 ayl\u0131q sabit m\u0259bl\u0259\u011f – 30 manat, b\u0259rb\u0259rl\u0259r 20 manat, d\u0259rzil\u0259r 10 manat öd\u0259y\u0259c\u0259kl\u0259r.<\/span><\/span><\/p>\n

Bundan ba\u015fqa, sad\u0259l\u0259\u015fdirilmi\u015f vergi t\u0259qdim edilmi\u015f mallara bu verginin öd\u0259yicil\u0259rinin mallar\u0131n t\u0259qdim edilm\u0259sind\u0259n, i\u015fl\u0259rin görülm\u0259sind\u0259n, xidm\u0259tl\u0259rin göst\u0259rilm\u0259sind\u0259n \u0259ld\u0259 etdiyi v\u0259saitin m\u0259bl\u0259\u011find\u0259n v\u0259 sat\u0131\u015fdank\u0259nar g\u0259lirl\u0259rd\u0259n 2% d\u0259r\u0259c\u0259 il\u0259 hesablanacaq.<\/span><\/p>\n

Sonda <\/span>11 sayl\u0131 \u018frazi Vergil\u0259r Departamenti Vergi öd\u0259yicil\u0259rin\u0259 xidm\u0259t v\u0259 \u015f\u0259ffaf vergi partnyorlu\u011fu idar\u0259sinin direktoru Qüdr\u0259t M\u0259mm\u0259dov Az\u0259rbaycan Respublikas\u0131n\u0131n Vergi M\u0259c\u0259ll\u0259sind\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259rl\u0259 ba\u011fl\u0131 maarifl\u0259ndirici t\u0259dbird\u0259 i\u015ftirak ed\u0259n vergi öd\u0259yicil\u0259rinin v\u0259 t\u0259l\u0259b\u0259l\u0259rin çoxsayl\u0131 suallar\u0131n\u0131 cavabland\u0131r\u0131b. <\/span><\/span><\/p>\n

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MDU t\u0259l\u0259b\u0259l\u0259ri Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259 ba\u011fl\u0131 maarifl\u0259ndirici t\u0259dbird\u0259 i\u015ftirak edib Ming\u0259çevir B\u0259l\u0259diyy\u0259sinin akt zal\u0131nda 11 sayl\u0131 \u018frazi Vergil\u0259r Departamentinin \u0259m\u0259kda\u015flar\u0131 vergi öd\u0259yicil\u0259rinin maarifl\u0259ndirilm\u0259si istiqam\u0259tind\u0259 t\u0259dbir keçirib. T\u0259dbird\u0259 Ming\u0259çevir \u015f\u0259h\u0259rind\u0259 f\u0259aliyy\u0259t göst\u0259r\u0259n kiçik v\u0259 orta sahibkarl\u0131q subyektl\u0259rinin, hüquqi v\u0259 fiziki vergi öd\u0259yicil\u0259rinin m\u0259sul nümay\u0259nd\u0259l\u0259ri v\u0259 Ming\u0259çevir Dövl\u0259t Universitetinin t\u0259l\u0259b\u0259 v\u0259 mü\u0259lliml\u0259rd\u0259n ibar\u0259t nümay\u0259nd\u0259 hey\u0259ti i\u015ftirak […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[63],"tags":[],"class_list":["post-14802","post","type-post","status-publish","format-standard","hentry","category-khaebaerlaer-az","entry"],"_links":{"self":[{"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/posts\/14802","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/comments?post=14802"}],"version-history":[{"count":0,"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/posts\/14802\/revisions"}],"wp:attachment":[{"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/media?parent=14802"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/categories?post=14802"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mdu.edu.az\/ru\/wp-json\/wp\/v2\/tags?post=14802"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}