\n
\n Az\u0259rbaycanda istehsal olunan spirtli i\u00e7kil\u0259r, t\u00fct\u00fcn m\u0259mulatlar\u0131, energetik i\u00e7kil\u0259r\u0259 t\u0259tbiq edil\u0259n vergi d\u0259r\u0259c\u0259l\u0259ri d\u0259yi\u015fdirilir
\n <\/i>\n<\/p>\n
\n \u201cVergi M\u0259s\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklik edilm\u0259si haqq\u0131nda\u201d qanun layih\u0259sin\u0259 \u0259sas\u0259n, bu d\u0259yi\u015fiklikl\u0259r 2020-ci ild\u0259n q\u00fcvv\u0259y\u0259 min\u0259c\u0259k.\n<\/p>\n
\n D\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, i\u00e7m\u0259li spirt, araq, t\u00fcndl\u0259\u015fdirilmi\u015f i\u00e7kil\u0259r v\u0259 likyorun h\u0259r litri \u00fc\u00e7\u00fcn aksiz vergisi 2 manatdan 3,2 manata, \u015fampan \u015f\u0259rab\u0131n\u0131n h\u0259r litri \u00fc\u00e7\u00fcn aksiz vergisi 2,5 manatdan 2,6 manata, adi \u015f\u0259rab\u0131n h\u0259r litri \u00fc\u00e7\u00fcn aksiz vergisi 0,1 manatdan 0,2 manata, spirtli piv\u0259nin h\u0259r litri \u00fc\u00e7\u00fcn aksiz vergisi 0,2 manatdan 0,5 manata, nazik siqaretl\u0259rin 1 000 \u0259d\u0259di \u00fc\u00e7\u00fcn aksiz vergisi 20 manatdan 31 manata, spirtli energetik i\u00e7kil\u0259rin h\u0259r litri \u00fc\u00e7\u00fcn aksiz vergisi 2 manatdan 2,1 manata, spirtsiz energetik i\u00e7kil\u0259rin h\u0259r litri \u00fc\u00e7\u00fcn aksiz vergisi 3 manatdan 3,1 manata d\u0259yi\u015fdirilir.\n<\/p>\n
\n Aksiz vergisi endiril\u0259n yegan\u0259 m\u0259hsul konyakd\u0131r. Konyak\u0131n h\u0259r litri \u00fc\u00e7\u00fcn aksiz vergisi 6 manatdan 3,2 manata d\u0259yi\u015fdirilir.\n<\/p>\n
\n \u00dcmumilikd\u0259 is\u0259, 2020-ci ild\u0259n bu madd\u0259d\u0259 n\u0259z\u0259rd\u0259 tutulmayan t\u00fcndl\u0259\u015fdirilm\u0259mi\u015f spirtli i\u00e7kil\u0259rin h\u0259r litri \u00fc\u00e7\u00fcn 0,4 manat aksiz vergisinin tutulmas\u0131 t\u0259klif olunur.\n<\/p>\n
\n Layih\u0259d\u0259ki dig\u0259r m\u00fcdd\u0259aya \u0259sas\u0259n, Az\u0259rbaycanda vergi \u00f6d\u0259yicil\u0259rinin m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131nmas\u0131 \u00fc\u00e7\u00fcn t\u0259l\u0259bl\u0259r konkretl\u0259\u015fib. Haz\u0131rda q\u00fcvv\u0259d\u0259 olan qaydalara g\u00f6r\u0259, m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131nma iri vergi \u00f6d\u0259yicil\u0259rin\u0259 v\u0259 x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259r\u0259 aiddir.\n<\/p>\n
\n G\u0259l\u0259n ild\u0259n Az\u0259rbaycanda t\u0259bii inhisar subyektl\u0259ri, x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259r, el\u0259c\u0259 d\u0259 i\u015f\u00e7il\u0259rinin say\u0131 251 \u00e7ox olan, balans\u0131nda olan \u0259sas v\u0259saitl\u0259rin orta illik qal\u0131q d\u0259y\u0259ri 5 milyon manatdan \u00e7ox olan vergi \u00f6d\u0259yicil\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131nacaq.\n<\/p>\n
\n M\u0259c\u0259ll\u0259y\u0259 edil\u0259n dig\u0259r d\u0259yi\u015fiklik transmilli \u015firk\u0259tl\u0259rl\u0259 ba\u011fl\u0131d\u0131r. 2020-ci ild\u0259n illik g\u0259liri 750 milyon avrodan \u00e7ox olan transmilli \u015firk\u0259tl\u0259rin Az\u0259rbaycandak\u0131 t\u00f6r\u0259m\u0259l\u0259ri qar\u015f\u0131s\u0131na vergi orqanlar\u0131na hesabat verm\u0259 \u00f6hd\u0259liyi qoyulacaq. Layih\u0259d\u0259 qeyd edilir ki, bu t\u0259l\u0259b Az\u0259rbaycan\u0131n t\u0259r\u0259fdar \u00e7\u0131xd\u0131\u011f\u0131 beyn\u0259lxalq m\u00fcqavil\u0259l\u0259ri \u00e7\u0259r\u00e7iv\u0259sind\u0259 dig\u0259r d\u00f6vl\u0259tl\u0259rin s\u0259lahiyy\u0259tli orqanlar\u0131 il\u0259 avtomotla\u015fd\u0131r\u0131lm\u0131\u015f m\u0259lumat m\u00fcbadil\u0259sinin h\u0259yata ke\u00e7irilm\u0259si m\u0259qs\u0259di il\u0259 qoyulur.\n<\/p>\n
\n Vergi M\u0259c\u0259ll\u0259sin\u0259 t\u0259klif edil\u0259n daha bir d\u0259yi\u015fikliy\u0259 g\u00f6r\u0259, bina tikintisi il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r d\u00f6vl\u0259t\u0259 m\u00fc\u0259yy\u0259n hiss\u0259 t\u0259qdim etdikd\u0259, h\u0259min \u0259mlak\u0131n sat\u0131\u015f\u0131ndan \u0259ld\u0259 olunan g\u0259lirl\u0259r vergiy\u0259 c\u0259lb olunmas\u0131n.\n<\/p>\n
\n S\u0259naye v\u0259 texnologiya parklar\u0131n\u0131n rezidentl\u0259rin\u0259 veril\u0259n vergi g\u00fcz\u0259\u015ftl\u0259rinin m\u00fcdd\u0259ti art\u0131r\u0131l\u0131r.\n<\/p>\n
\n Layih\u0259y\u0259 \u0259sas\u0259n, m\u00fcvafiq icra hakimiyy\u0259ti orqan\u0131n\u0131n q\u0259rar\u0131na \u0259sas\u0259n yarad\u0131lan s\u0259naye, yaxud texnologiyalar parklar\u0131n\u0131n rezidenti olan h\u00fcquqi \u015f\u0259xs yaratmadan sahibkarl\u0131q f\u0259aliyy\u0259tini h\u0259yata ke\u00e7ir\u0259n fiziki \u015f\u0259xsl\u0259rin s\u0259naye v\u0259 texnologiyalar park\u0131ndak\u0131 f\u0259aliyy\u0259td\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lir (\u0259m\u0259k haq\u0131ndan tutulan g\u0259lir vergisi istisna olmaqla) qanunvericiliy\u0259 uy\u011fun olaraq s\u0259naye v\u0259 texnologiyalar park\u0131nda qeydiyyata al\u0131nd\u0131qlar\u0131 hesabat ild\u0259n ba\u015flayaraq, 10 il m\u00fcdd\u0259tin\u0259 g\u0259lir vergisind\u0259n azad edil\u0259c\u0259k. Haz\u0131rk\u0131 qanunvericilikd\u0259 bu m\u00fcdd\u0259t 7 il n\u0259z\u0259rd\u0259 tutulub.\n<\/p>\n
\n Layih\u0259 par\u0131lamentin plenar iclas\u0131nda m\u00fczakir\u0259y\u0259 \u00e7\u0131xar\u0131lacaq.<\/p>\n","protected":false},"excerpt":{"rendered":"
G\u0259l\u0259n ild\u0259n Az\u0259rbaycanda t\u0259bii inhisar subyektl\u0259ri, x\u00fcsusi vergi rejimli m\u00fc\u0259ssis\u0259l\u0259r, el\u0259c\u0259 d\u0259 i\u015f\u00e7il\u0259rinin say\u0131 251 \u00e7ox olan, balans\u0131nda olan \u0259sas v\u0259saitl\u0259rin orta illik qal\u0131q d\u0259y\u0259ri 5 milyon manatdan \u00e7ox olan vergi \u00f6d\u0259yicil\u0259ri m\u0259rk\u0259zl\u0259\u015fdirilmi\u015f qaydada u\u00e7ota al\u0131nacaq.<\/p>\n","protected":false},"author":11,"featured_media":106757,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[53],"tags":[],"class_list":["post-197607","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat","infinite-scroll-item","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33","no-featured-image-padding"],"acf":[],"yoast_head":"\n