{"id":289928,"date":"2023-11-07T14:00:52","date_gmt":"2023-11-07T10:00:52","guid":{"rendered":"https:\/\/www.meydan.tv\/?p=289928"},"modified":"2023-11-07T14:01:12","modified_gmt":"2023-11-07T10:01:12","slug":"mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler","status":"publish","type":"post","link":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/","title":{"rendered":"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r"},"content":{"rendered":"\n<p><em><strong>\u0130qtisad\u00e7\u0131: \u201cKi\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n t\u0259\u015fviqind\u0259n dan\u0131\u015fanlar ill\u0259rdir vergi y\u00fck\u00fcn\u00fc art\u0131ra-art\u0131ra gedir\u201d<\/strong><\/em><\/p>\n\n\n\n<p>\u0130ll\u0259rdir Az\u0259rbaycanda mikro-sahibkarl\u0131q subyektl\u0259rin\u0259 vergi g\u00fcz\u0259\u015fti t\u0259tbiq edilir. Onlar il \u0259rzind\u0259 \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259rind\u0259n x\u0259rcl\u0259ri \u00e7\u0131xmaqla, \u00f6hd\u0259likl\u0259rini 25 faiz vergi \u00f6d\u0259m\u0259kl\u0259 yerin\u0259 yetiribl\u0259r. Y\u0259ni onlara 75 faizlik g\u00fcz\u0259\u015ft edilib.<\/p>\n\n\n\n<p>Lakin art\u0131q mikro-sahibkarlar\u0131n g\u0259lir vergisin\u0259 t\u0259tbiq olunan 75 faizlik g\u00fcz\u0259\u015ftin l\u0259\u011fv olunaca\u011f\u0131 g\u00f6zl\u0259nilir. 2024-c\u00fc ilin b\u00fcdc\u0259 z\u0259rfin\u0259 \u0259sas\u0259n iqtisad\u00e7\u0131lar\u0131n yazd\u0131qlar\u0131ndan bel\u0259 g\u00f6r\u00fcn\u00fcr.<\/p>\n\n\n\n<p><strong>Kimdir mikro-sahibkarlar?<\/strong><\/p>\n\n\n\n<p>Az\u0259rbaycan qanunlar\u0131na g\u00f6r\u0259, biznes \u00f6l\u00e7\u00fcs\u00fc bax\u0131m\u0131ndan sahibkarlar d\u00f6rd qrupa b\u00f6l\u00fcn\u00fcr: mikro, ki\u00e7ik, orta v\u0259 iri sahibkarl\u0131q.<\/p>\n\n\n\n<p>Mikro-sahibkarlara ortalama i\u015f\u00e7i say\u0131 10 n\u0259f\u0259r\u0259d\u0259k, illik g\u0259liri 200 min manatad\u0259k olan sahibkarlar aid edilir. Ki\u00e7ik sahibkar dedikd\u0259 is\u0259 i\u015f\u00e7i say\u0131 11 n\u0259f\u0259rd\u0259n 50 n\u0259f\u0259r\u0259d\u0259k, illik g\u0259liri 200 min manatdan 3 milyon manatad\u0259k olan sahibkarlar n\u0259z\u0259rd\u0259 tutulur. Orta sahibkar kateqoriyas\u0131na aid edilm\u0259k \u00fc\u00e7\u00fcn sahibkarl\u0131q subyektinin i\u015f\u00e7i say\u0131 51-250 n\u0259f\u0259r, illik g\u0259liri is\u0259 3-30 milyon manat aras\u0131nda olmal\u0131d\u0131r. \u0130ri sahibkarl\u0131q subyekti say\u0131lmaqdan \u00f6tr\u00fc i\u015f\u00e7i say\u0131 251 n\u0259f\u0259ri, illik g\u0259lirs\u0259 30 milyon manat\u0131 a\u015fmal\u0131d\u0131r.<\/p>\n\n\n\n<p>\u201c<strong>Mikro-sahibkar\u0131n 3 n\u0259f\u0259r muzdlu i\u015f\u00e7isi yoxdursa, g\u0259lirl\u0259ri 20 faizl\u0259 vergiy\u0259 c\u0259lb olunacaq\u201d<\/strong><\/p>\n\n\n\n<p>\u0130qtisad\u00e7\u0131 R\u00f6v\u015f\u0259n A\u011fayev deyir ki, m\u0259s\u0259l\u0259nin mahiyy\u0259ti budur: 2 ya 3 il \u0259vv\u0259l Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik (218.5.10-cu madd\u0259) edildi ki, \u0259g\u0259r sahibkar \u0259haliy\u0259 yox, h\u00fcquqi \u015f\u0259xsl\u0259r\u0259 (y\u0259ni biznes subyektl\u0259rin\u0259) xidm\u0259t edirs\u0259, bu halda h\u0259tta d\u00f6vriyy\u0259si etibar\u0131 il\u0259 (illik 200 min manatdan a\u015fa\u011f\u0131) mikro-sahibkar olsa bel\u0259, sad\u0259l\u0259\u015fdirilmi\u015f vergi \u00f6d\u0259yicisi ola bilm\u0259z. Bu halda h\u0259min subyekt avtomatik 20 faizlik g\u0259lir vergisinin \u00f6d\u0259yicisi say\u0131l\u0131r:<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img decoding=\"async\" width=\"1200\" height=\"800\" data-src=\"https:\/\/www.meydan.tv\/wp-content\/uploads\/image_from_ios_177-1200x800.jpg\" alt=\"R\u00f6v\u015f\u0259n A\u011fayev\" class=\"wp-image-210010 lazyload\" style=\"--smush-placeholder-width: 1200px; --smush-placeholder-aspect-ratio: 1200\/800;aspect-ratio:1.5;width:368px;height:auto\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><figcaption class=\"wp-element-caption\">M\u0259nb\u0259: Meydan TV<\/figcaption><\/figure>\n<\/div>\n\n\n<p><em>\u201cEl\u0259 o vaxt M\u0259c\u0259ll\u0259y\u0259 bel\u0259 bir m\u00fcdd\u0259a (102.1.30-cu madd\u0259) \u0259lav\u0259 edildi ki, qanunvericiliy\u0259 uy\u011fun g\u0259lirl\u0259rin v\u0259 x\u0259rcl\u0259rin u\u00e7otunu aparan, mikro-sahibkarl\u0131q subyekti olan f\u0259rdi sahibkarlar\u0131n \u0259ld\u0259 etdiyi g\u0259lirin 75 faizin\u0259 vergi g\u00fcz\u0259\u015fti t\u0259tbiq olunsun. Y\u0259ni 20 faizlik vergi \u015fkalas\u0131 mikro-sahibkarlar \u00fc\u00e7\u00fcn 5 faiz\u0259 endirildi. \u0130ndi h\u0259min madd\u0259y\u0259 d\u0259yi\u015fiklik t\u0259klif edilir. Bildirilir ki, \u0259g\u0259r mikro-sahibkar\u0131n 3 n\u0259f\u0259r muzdlu i\u015f\u00e7isi yoxdursa, avtomatik g\u0259lirl\u0259ri 20 faizl\u0259 vergiy\u0259 c\u0259lb olunacaq\u201d.<\/em><\/p>\n\n\n\n<p>\u201c<strong>Absurd m\u0259qamlar var\u201d<\/strong><\/p>\n\n\n\n<p>R\u00f6v\u015f\u0259n A\u011fayev\u0259 g\u00f6r\u0259, bu yana\u015fmada absurd olan m\u0259qamlar var: Birinci, Nazirl\u0259r Kabinetinin 556 sayl\u0131 (21.12.2018-cil) q\u0259rar\u0131 il\u0259 t\u0259sdqil\u0259n\u0259n meyarlara g\u00f6r\u0259, 1 n\u0259f\u0259rd\u0259n ibar\u0259t sahibkarl\u0131q subyekti d\u0259 mikro-sahibkar say\u0131ld\u0131\u011f\u0131 halda (illik g\u0259lirin 200 min manatdan a\u015fa\u011f\u0131 olmas\u0131 \u015f\u0259rtil\u0259), vergi orqan\u0131 3 n\u0259f\u0259r muzdlu i\u015f\u00e7i saxlayan sahibkara g\u00fcz\u0259\u015ft verir, amma 1 v\u0259 2 n\u0259f\u0259rd\u0259n ibar\u0259t olan\u0131 bu h\u00fcquqdan m\u0259hrum edir. M\u0259ntiql\u0259 v\u0259 ad\u0131ndan g\u00f6r\u00fcnd\u00fcy\u00fc kimi mikro-sahibkar kifay\u0259t q\u0259d\u0259r x\u0131rda (h\u0259m d\u00f6vriyy\u0259, h\u0259m d\u0259 i\u015f\u00e7i q\u00fcvv\u0259si etibar\u0131 il\u0259) subyekt olmal\u0131d\u0131r:<\/p>\n\n\n\n<p>\u201c<em>\u0130ndi deyil\u0259n \u015f\u0259rtl\u0259r b\u0259lk\u0259 ki\u00e7ik subyektl\u0259r \u00fc\u00e7\u00fcn ke\u00e7\u0259rli ola bil\u0259r. \u0130kincisi, d\u00fcnyan\u0131n he\u00e7 bir normal \u00f6lk\u0259sind\u0259 a\u015fa\u011f\u0131g\u0259lirli, \u00e7evik i\u015f yeri yaradan, \u00f6z\u00fcn\u00fcn v\u0259 ail\u0259sinin m\u0259\u015f\u011fullu\u011funu t\u0259min ed\u0259n mikro-sahibkarlar\u0131 bu q\u0259d\u0259r a\u011f\u0131r vergi y\u00fck\u00fc alt\u0131nda \u0259zmirl\u0259r. Sosial \u00f6d\u0259ni\u015fl\u0259ri d\u0259 n\u0259z\u0259r\u0259 alsaq, s\u00f6hb\u0259t az qala, 30 faizlik vergi y\u00fck\u00fcnd\u0259n ged\u0259c\u0259k. T\u0259bii bu d\u0259yi\u015fiklik olacaqsa\u201d.<\/em><\/p>\n\n\n\n<p><strong>\u201cKi\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n t\u0259\u015fviqind\u0259n dan\u0131\u015fanlar ill\u0259rdir vergi y\u00fck\u00fcn\u00fc art\u0131ra-art\u0131ra gedir\u201d<\/strong><\/p>\n\n\n\n<p>\u0130qtisad\u00e7\u0131 deyir ki, h\u0259m\u00e7inin ill\u0259rdir ki\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n t\u0259\u015fviqind\u0259n, d\u00f6vl\u0259t himay\u0259sind\u0259n dan\u0131\u015fanlar vergi y\u00fck\u00fcn\u00fc art\u0131ra-art\u0131ra bu t\u0259b\u0259q\u0259ni maksimum s\u0131radan \u00e7\u0131xarmaqla m\u0259\u015f\u011fuldurlar:<\/p>\n\n\n\n<p>\u201c<em>Vergi sistemi m\u00fchasib hesablamalar\u0131 il\u0259 yox, makroiqtisadi siyas\u0259tin hesablar\u0131 il\u0259 qurulmal\u0131d\u0131r, maraq qruplar\u0131 il\u0259 ciddi m\u0259sl\u0259h\u0259tl\u0259\u015fm\u0259l\u0259r \u0259sas\u0131nda formala\u015fd\u0131r\u0131lmal\u0131d\u0131r\u201d.<\/em><\/p>\n\n\n\n<p><strong>H\u00f6kum\u0259t bu g\u00fcz\u0259\u015fti niy\u0259 l\u0259\u011fv edir?<\/strong><\/p>\n\n\n\n<p>\u0130qtisad\u00e7\u0131 g\u00fcman edir ki, arqumentl\u0259rd\u0259n biri bu olacaq: \u0130ri d\u00f6vriyy\u0259si olan sahibkarlar\u0131n \u00f6z f\u0259aliyy\u0259tl\u0259rini 3-5 i\u015f\u00e7isinin ad\u0131na a\u00e7d\u0131\u011f\u0131 V\u00d6EN-\u0259 r\u0259smil\u0259\u015fdir\u0259r\u0259k, 15 faizlik g\u00f6yd\u0259nd\u00fc\u015fm\u0259 g\u00fcz\u0259\u015ftd\u0259n 10 minl\u0259rl\u0259 v\u0259sait qazana bil\u0259c\u0259k.<\/p>\n\n\n\n<p><strong>Yax\u015f\u0131, bu, reald\u0131rm\u0131?<\/strong><\/p>\n\n\n\n<p>R\u00f6v\u015f\u0259n A\u011fayev\u0259 g\u00f6r\u0259, reald\u0131r, amma a\u011fr\u0131yan ba\u015f\u0131 k\u0259sm\u0259zl\u0259r, a\u011f\u0131lla m\u00fcalic\u0259 ed\u0259rl\u0259r. Odur ki, \u00e7\u0259tin g\u00f6r\u00fcn\u00fcr, \u00e7\u00fcnki bunu \u0259vv\u0259l ed\u0259n v\u0259 b\u0259hr\u0259sini g\u00f6r\u0259nl\u0259r \u00fc\u00e7\u00fcn 3 n\u0259f\u0259r muzdlu i\u015f\u00e7id\u0259n ibar\u0259t 2-3 mikro-sahibkar subyekti yaratmaq yen\u0259 d\u0259 problem olmayacaq:<\/p>\n\n\n\n<p>\u201c<em>Y\u0259ni onlar 5 faizlik vergi g\u00fcz\u0259\u015ftind\u0259n yen\u0259 d\u0259 b\u0259hr\u0259l\u0259n\u0259c\u0259kl\u0259r. Ortada beli q\u0131r\u0131lan el\u0259 mikro-sahibkarlar olacaq ki, m\u0259hz onlar\u0131n i\u015finin xarakteri f\u0259rdi (1 n\u0259f\u0259rlik) i\u015f qurma\u011f\u0131 t\u0259l\u0259b edir. M\u0259s\u0259l\u0259n, \u0130T m\u00fct\u0259x\u0259ssisl\u0259ri, t\u0259rc\u00fcm\u0259\u00e7il\u0259r, dizaynerl\u0259r, ara\u015fd\u0131rma v\u0259 t\u0259dqiqat xidm\u0259ti g\u00f6st\u0259r\u0259n m\u00fcxt\u0259lif sah\u0259 ekspertl\u0259ri\u2026 Yek\u0259-yek\u0259 d\u00f6vriyy\u0259si olan subyektl\u0259r yen\u0259 d\u0259 yol tap\u0131b, d\u00f6viyy\u0259l\u0259rini 3 n\u0259f\u0259rlik i\u015f\u00e7il\u0259r aras\u0131nda b\u00f6l\u00fc\u015fd\u00fcr\u00fcb 3-5 V\u00d6EN-l\u0259 5 faizlik g\u00fcz\u0259\u015ftd\u0259n b\u0259hr\u0259l\u0259ndiyi halda, sadalad\u0131\u011f\u0131m \u015f\u0259xsl\u0259r 20 faizlik vergi y\u00fck\u00fc alt\u0131na \u0259zil\u0259c\u0259kl\u0259r\u201d.<\/em><\/p>\n\n\n\n<p><strong>\u00c7\u0131x\u0131\u015f yolu varm\u0131?<\/strong><\/p>\n\n\n\n<p>R\u00f6v\u015f\u0259n A\u011fayev deyir ki, \u0259lb\u0259tt\u0259 \u00e7\u0131x\u0131\u015f yolu var. Qeyd olunan spesifik xidm\u0259tl\u0259r \u00fczr\u0259 ayl\u0131q v\u0259 illik d\u00f6vriyy\u0259 m\u00fc\u0259yy\u0259n edil\u0259 v\u0259 onlar i\u015f\u00e7i say\u0131 \u0259sas g\u00f6t\u00fcr\u00fclm\u0259d\u0259n 5 faizlik g\u00fcz\u0259\u015ftd\u0259n b\u0259hr\u0259l\u0259n\u0259 bil\u0259rl\u0259r:<\/p>\n\n\n\n<p>\u201c<em>M\u0259s\u0259l\u0259n, ayl\u0131q, 3000 manat, r\u00fcbl\u00fck 10 000 manat v\u0259 ya illik 40 000 manat h\u0259dd m\u00fc\u0259yy\u0259n edilm\u0259si m\u00fcmk\u00fcn \u00e7\u0131x\u0131\u015f yollar\u0131ndan biri ola bil\u0259r\u201d.<\/em><\/p>\n\n\n\n<p>\u0130qtisad\u00e7\u0131 Natiq C\u0259f\u0259rli d\u0259 deyir ki, b\u00fct\u00fcn d\u00fcnyada h\u00f6kum\u0259tl\u0259r mikro-ki\u00e7ik sahibkarlara d\u0259st\u0259k olma\u011fa \u00e7al\u0131\u015f\u0131rlar. \u00c7\u00fcnki \u0259sl sabit \u00f6lk\u0259l\u0259rin sabitlik formulu odur ki, b\u00fcdc\u0259 g\u0259lirl\u0259rinin 60-70%-ni ki\u00e7ik-orta sahibkarlar t\u0259min edir, m\u0259hz bu zaman sabit inki\u015faf yolu yaran\u0131r:<\/p>\n\n\n\n<p>\u201c<em>2024-c\u00fc ild\u0259 Vergi M\u0259c\u0259ll\u0259sinin 102 v\u0259 106-c\u0131 madd\u0259l\u0259rin\u0259 t\u0259klif olunan d\u0259yi\u015fikliy\u0259 \u0259sas\u0259n, g\u0259l\u0259n ild\u0259n mikro-sahibkarlar\u0131n g\u0259lir vergisin\u0259 75 faiz g\u00fcz\u0259\u015ft qism\u0259n l\u0259\u011fv edilir, bu g\u00fcz\u0259\u015ft yaln\u0131z o sahibkarlara aid olacaq ki, onlar\u0131n az\u0131 3 \u0259m\u0259kda\u015f\u0131 olsun v\u0259 sosial s\u0131\u011forta haqq\u0131 sah\u0259sind\u0259 borcu olmas\u0131n\u201d.<\/em><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"alignleft size-large is-resized\"><img decoding=\"async\" width=\"1200\" height=\"696\" data-src=\"https:\/\/www.meydan.tv\/wp-content\/uploads\/image_from_ios_178-scaled-e1648798569981-1200x696.jpg\" alt=\"Natiq C\u0259f\u0259rli\" class=\"wp-image-210013 lazyload\" style=\"--smush-placeholder-width: 1200px; --smush-placeholder-aspect-ratio: 1200\/696;aspect-ratio:1.7241379310344827;width:368px;height:auto\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" \/><figcaption class=\"wp-element-caption\">Natiq C\u0259f\u0259rli, Foto: Meydan TV<\/figcaption><\/figure>\n<\/div>\n\n\n<p>\u201c<strong>\u018flav\u0259 3 i\u015f yeri a\u00e7ma\u011fa \u201ct\u0259\u015fviq\u201d edirl\u0259r\u201d<\/strong><\/p>\n\n\n\n<p>\u0130qtisad\u00e7\u0131 sual edir: <\/p>\n\n\n\n<p><em>\u201cYax\u015f\u0131, h\u00f6kum\u0259t niy\u0259 bu m\u0259nas\u0131z add\u0131m\u0131 at\u0131r, vergi daxilolmalar\u0131n\u0131 art\u0131rmaq \u00fc\u00e7\u00fcnm\u00fc? Ax\u0131 bu g\u00fcz\u0259\u015ftin l\u0259\u011fvi b\u00fcdc\u0259 g\u0259lirl\u0259rinin ciddi art\u0131m\u0131na s\u0259b\u0259b olmayacaq, maksimum 40-50 mln. manat \u0259lav\u0259 v\u0259sait daxil ola bil\u0259r\u201d.<\/em><\/p>\n\n\n\n<p>\u201c<em>B\u0259s niy\u0259 bu yola gedirl\u0259r? H\u00f6kum\u0259t r\u0259q\u0259ml\u0259rl\u0259 \u201cr\u0259qs etm\u0259yi\u201d, oynama\u011f\u0131 \u00e7ox sevir, bu add\u0131mla mikro-sahibkarlar\u0131, guya, \u0259lav\u0259 3 i\u015f yeri a\u00e7ma\u011fa \u201ct\u0259\u015fviq\u201d edirl\u0259r, sonra prezident\u0259 m\u0259ruz\u0259 etsinl\u0259r ki, apar\u0131lan siyas\u0259t n\u0259tic\u0259sind\u0259 yeni i\u015f yerl\u0259ri a\u00e7\u0131l\u0131b. Mikro-sahibkar da baxacaq, onsuz da bunun d\u00f6vriyy\u0259si 200 mini ke\u00e7\u0259n kimi \u018fDV \u00f6d\u0259yicisin\u0259 \u00e7evrilir. 200 mind\u0259n a\u015fa\u011f\u0131 olanda \u0259g\u0259r, m\u0259s\u0259l\u0259n, il\u0259 20-30 min g\u0259liri olacaqsa, bunun 4-6 min manat\u0131n\u0131 vergi verm\u0259lidir. Oturub hesablayacaq, \u0259g\u0259r 3 n\u0259f\u0259r qohumunu formal, minimum \u0259m\u0259k haqq\u0131 il\u0259 r\u0259smil\u0259\u015fdirs\u0259, onlar\u0131n Sosial M\u00fcdafi\u0259 Fonduna \u00f6d\u0259ni\u015fl\u0259ri ilboyu 2-3 min aras\u0131 olacaqsa, ed\u0259c\u0259k, yox \u0259g\u0259r bu, ba\u015f a\u011fr\u0131s\u0131d\u0131rsa, etm\u0259y\u0259c\u0259k, qeyri-r\u0259smi f\u0259aliyy\u0259t\u0259 \u00fcst\u00fcnl\u00fck ver\u0259c\u0259k\u201d.<\/em><\/p>\n\n\n\n<p>\u201c<strong>Qeyri-leqal, k\u00f6lg\u0259, \u201cboz\u201d iqtisadiyyat\u0131 stimulla\u015fd\u0131r\u0131rlar\u201d<\/strong><\/p>\n\n\n\n<p>Natiq C\u0259f\u0259rli bildirir ki, h\u00f6kum\u0259t \u201c5-10\u201d formal i\u015f yeri, DSMF-y\u0259 \u201c5-10\u201d manat \u0259lav\u0259 \u00f6d\u0259ni\u015f \u00fc\u00e7\u00fcn s\u0259hv yol se\u00e7ir, m\u0259nas\u0131z i\u015fl\u0259rl\u0259 m\u0259\u015f\u011ful olur:<\/p>\n\n\n\n<p><em>\u201c\u0130qtisadiyyat\u0131 leqalla\u015fd\u0131rmaqdansa, qeyri-leqal, k\u00f6lg\u0259, \u201cboz\u201d iqtisadiyyat\u0131 stimulla\u015fd\u0131r\u0131r<\/em>\u201d.<\/p>\n\n\n\n<p><strong>Bu q\u0259rar n\u0259 q\u0259d\u0259r insana t\u0259sir ed\u0259c\u0259k?<\/strong><\/p>\n\n\n\n<p>D\u00f6vl\u0259t Statistika Komit\u0259sinin \u0259n son, oktyabr\u0131n 1-d\u0259 a\u00e7\u0131qlad\u0131\u011f\u0131 m\u0259lumata g\u00f6r\u0259, \u00f6lk\u0259d\u0259 162 min 953 mikro-sahibkarl\u0131q subyekti (f\u0259rdi sahibkarlar) var.<\/p>\n\n\n\n<p>Bu r\u0259q\u0259m 2020-ci ild\u0259 240 min 108 olub. Bu, \u00fc\u00e7 il \u0259rzind\u0259 77 min 155 mikro-sahibkarl\u0131q subyektinin f\u0259aliyy\u0259tini dayand\u0131rmas\u0131 dem\u0259kdir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130qtisad\u00e7\u0131: \u201cKi\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n t\u0259\u015fviqind\u0259n dan\u0131\u015fanlar ill\u0259rdir vergi y\u00fck\u00fcn\u00fc &#8230; <\/p>\n<p class=\"read-more-container\"><a title=\"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r\" class=\"read-more button\" href=\"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/#more-289928\" aria-label=\"Read more about Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r\">Davam\u0131<\/a><\/p>\n","protected":false},"author":8,"featured_media":132020,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_sitemap_exclude":false,"_sitemap_priority":"","_sitemap_frequency":"","footnotes":""},"categories":[53,56],"tags":[],"class_list":["post-289928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat","category-xeberler","infinite-scroll-item","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33","no-featured-image-padding"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r - MEYDAN.TV<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/\" \/>\n<meta property=\"og:locale\" content=\"az_AZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r - MEYDAN.TV\" \/>\n<meta property=\"og:description\" content=\"\u0130qtisad\u00e7\u0131: \u201cKi\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n t\u0259\u015fviqind\u0259n dan\u0131\u015fanlar ill\u0259rdir vergi y\u00fck\u00fcn\u00fc ... Davam\u0131\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/\" \/>\n<meta property=\"og:site_name\" content=\"MEYDAN.TV\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-07T10:00:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-07T10:01:12+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.meydan.tv\/wp-content\/uploads\/verrrgo.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1120\" \/>\n\t<meta property=\"og:image:height\" content=\"630\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"elli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@elli\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/\"},\"author\":{\"name\":\"elli\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#\\\/schema\\\/person\\\/9cdbecf90d17180ce1dfbd95b08dcf47\"},\"headline\":\"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r\",\"datePublished\":\"2023-11-07T10:00:52+00:00\",\"dateModified\":\"2023-11-07T10:01:12+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/\"},\"wordCount\":1600,\"publisher\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.meydan.tv\\\/wp-content\\\/uploads\\\/verrrgo.jpg\",\"articleSection\":[\"\u0130qtisadiyyat\",\"X\u0259b\u0259rl\u0259r\"],\"inLanguage\":\"az\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/\",\"url\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/\",\"name\":\"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r - MEYDAN.TV\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.meydan.tv\\\/wp-content\\\/uploads\\\/verrrgo.jpg\",\"datePublished\":\"2023-11-07T10:00:52+00:00\",\"dateModified\":\"2023-11-07T10:01:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/#breadcrumb\"},\"inLanguage\":\"az\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"az\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.meydan.tv\\\/wp-content\\\/uploads\\\/verrrgo.jpg\",\"contentUrl\":\"https:\\\/\\\/www.meydan.tv\\\/wp-content\\\/uploads\\\/verrrgo.jpg\",\"width\":1120,\"height\":630,\"caption\":\"Foto: Meydan TV\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/article\\\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana s\u0259hif\u0259\",\"item\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"X\u0259b\u0259rl\u0259r\",\"item\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/section\\\/xeberler\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#website\",\"url\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/\",\"name\":\"MEYDAN.TV\",\"description\":\"Meydan TV Az\u0259rbaycan\u0131n media m\u0259kan\u0131ndak\u0131 alternativ s\u0259sidir\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"az\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#organization\",\"name\":\"Meydan TV\",\"url\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"az\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.meydan.tv\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/meydan-logo.svg\",\"contentUrl\":\"https:\\\/\\\/www.meydan.tv\\\/wp-content\\\/uploads\\\/2021\\\/07\\\/meydan-logo.svg\",\"width\":195,\"height\":46,\"caption\":\"Meydan TV\"},\"image\":{\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.meydan.tv\\\/az\\\/#\\\/schema\\\/person\\\/9cdbecf90d17180ce1dfbd95b08dcf47\",\"name\":\"elli\",\"sameAs\":[\"https:\\\/\\\/x.com\\\/elli\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r - MEYDAN.TV","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/","og_locale":"az_AZ","og_type":"article","og_title":"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r - MEYDAN.TV","og_description":"\u0130qtisad\u00e7\u0131: \u201cKi\u00e7ik v\u0259 orta sahibkarl\u0131\u011f\u0131n t\u0259\u015fviqind\u0259n dan\u0131\u015fanlar ill\u0259rdir vergi y\u00fck\u00fcn\u00fc ... Davam\u0131","og_url":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/","og_site_name":"MEYDAN.TV","article_published_time":"2023-11-07T10:00:52+00:00","article_modified_time":"2023-11-07T10:01:12+00:00","og_image":[{"width":1120,"height":630,"url":"https:\/\/www.meydan.tv\/wp-content\/uploads\/verrrgo.jpg","type":"image\/jpeg"}],"author":"elli","twitter_card":"summary_large_image","twitter_creator":"@elli","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/#article","isPartOf":{"@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/"},"author":{"name":"elli","@id":"https:\/\/www.meydan.tv\/az\/#\/schema\/person\/9cdbecf90d17180ce1dfbd95b08dcf47"},"headline":"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r","datePublished":"2023-11-07T10:00:52+00:00","dateModified":"2023-11-07T10:01:12+00:00","mainEntityOfPage":{"@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/"},"wordCount":1600,"publisher":{"@id":"https:\/\/www.meydan.tv\/az\/#organization"},"image":{"@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/#primaryimage"},"thumbnailUrl":"https:\/\/www.meydan.tv\/wp-content\/uploads\/verrrgo.jpg","articleSection":["\u0130qtisadiyyat","X\u0259b\u0259rl\u0259r"],"inLanguage":"az"},{"@type":"WebPage","@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/","url":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/","name":"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r - MEYDAN.TV","isPartOf":{"@id":"https:\/\/www.meydan.tv\/az\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/#primaryimage"},"image":{"@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/#primaryimage"},"thumbnailUrl":"https:\/\/www.meydan.tv\/wp-content\/uploads\/verrrgo.jpg","datePublished":"2023-11-07T10:00:52+00:00","dateModified":"2023-11-07T10:01:12+00:00","breadcrumb":{"@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/#breadcrumb"},"inLanguage":"az","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/"]}]},{"@type":"ImageObject","inLanguage":"az","@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/#primaryimage","url":"https:\/\/www.meydan.tv\/wp-content\/uploads\/verrrgo.jpg","contentUrl":"https:\/\/www.meydan.tv\/wp-content\/uploads\/verrrgo.jpg","width":1120,"height":630,"caption":"Foto: Meydan TV"},{"@type":"BreadcrumbList","@id":"https:\/\/www.meydan.tv\/az\/article\/mikro-sahibkarlar-ucun-75-faizlik-guzest-legv-oluna-biler\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana s\u0259hif\u0259","item":"https:\/\/www.meydan.tv\/az\/"},{"@type":"ListItem","position":2,"name":"X\u0259b\u0259rl\u0259r","item":"https:\/\/www.meydan.tv\/az\/section\/xeberler\/"},{"@type":"ListItem","position":3,"name":"Mikro-sahibkarlar \u00fc\u00e7\u00fcn 75 faizlik g\u00fcz\u0259\u015ft l\u0259\u011fv oluna bil\u0259r"}]},{"@type":"WebSite","@id":"https:\/\/www.meydan.tv\/az\/#website","url":"https:\/\/www.meydan.tv\/az\/","name":"MEYDAN.TV","description":"Meydan TV Az\u0259rbaycan\u0131n media m\u0259kan\u0131ndak\u0131 alternativ s\u0259sidir","publisher":{"@id":"https:\/\/www.meydan.tv\/az\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.meydan.tv\/az\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"az"},{"@type":"Organization","@id":"https:\/\/www.meydan.tv\/az\/#organization","name":"Meydan TV","url":"https:\/\/www.meydan.tv\/az\/","logo":{"@type":"ImageObject","inLanguage":"az","@id":"https:\/\/www.meydan.tv\/az\/#\/schema\/logo\/image\/","url":"https:\/\/www.meydan.tv\/wp-content\/uploads\/2021\/07\/meydan-logo.svg","contentUrl":"https:\/\/www.meydan.tv\/wp-content\/uploads\/2021\/07\/meydan-logo.svg","width":195,"height":46,"caption":"Meydan TV"},"image":{"@id":"https:\/\/www.meydan.tv\/az\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.meydan.tv\/az\/#\/schema\/person\/9cdbecf90d17180ce1dfbd95b08dcf47","name":"elli","sameAs":["https:\/\/x.com\/elli"]}]}},"_links":{"self":[{"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/posts\/289928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/comments?post=289928"}],"version-history":[{"count":3,"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/posts\/289928\/revisions"}],"predecessor-version":[{"id":289950,"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/posts\/289928\/revisions\/289950"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/media\/132020"}],"wp:attachment":[{"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/media?parent=289928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/categories?post=289928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.meydan.tv\/az\/wp-json\/wp\/v2\/tags?post=289928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}