{"id":290421,"date":"2023-11-15T14:46:39","date_gmt":"2023-11-15T10:46:39","guid":{"rendered":"https:\/\/www.meydan.tv\/?p=290421"},"modified":"2023-11-15T14:46:44","modified_gmt":"2023-11-15T10:46:44","slug":"vergi-mecellesine-deyisiklik-kicik-sahibkarlar-xidmet-muqavilesi-ile-calisanlar-sixilir","status":"publish","type":"post","link":"https:\/\/www.meydan.tv\/az\/article\/vergi-mecellesine-deyisiklik-kicik-sahibkarlar-xidmet-muqavilesi-ile-calisanlar-sixilir\/","title":{"rendered":"Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik: ki\u00e7ik sahibkarlar, xidm\u0259t m\u00fcqavil\u0259si il\u0259 \u00e7al\u0131\u015fanlar s\u0131x\u0131l\u0131r"},"content":{"rendered":"\n

<\/p>\n\n\n\n

Qanun layih\u0259si ilk oxunu\u015fda q\u0259bul edilib<\/em><\/strong><\/p>\n\n\n\n

Milli M\u0259clis 2024-c\u00fc ilin d\u00f6vl\u0259t b\u00fcdc\u0259sini birinci oxunu\u015fda q\u0259bul edib<\/a>.<\/p>\n\n\n\n

Bura Vergi M\u0259c\u0259ll\u0259sin\u0259 d\u0259yi\u015fiklik d\u0259 daxildir.<\/p>\n\n\n\n

D\u0259yi\u015fiklikl\u0259 ba\u011fl\u0131 qanun layih\u0259si sahibkarl\u0131q subyektl\u0259rinin vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 v\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tinin t\u0259\u015fviqi, sosial xarakterli g\u00fcz\u0259\u015ftl\u0259r vasit\u0259sil\u0259 \u0259halinin vergi y\u00fck\u00fcn\u00fcn azald\u0131lmas\u0131 kimi t\u0259qdim edilib. Bildirilib ki, layih\u0259 maliyy\u0259, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131, turizm, n\u0259qliyyat v\u0259 dig\u0259r sektorlar\u0131 \u0259hat\u0259 edir.<\/p>\n\n\n

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\"\"
Milli M\u0259clis, Foto: By aquatarkus\/Shutterstock<\/figcaption><\/figure>\n<\/div>\n\n\n

\u201cT\u0259klif varsa, dem\u0259li, q\u0259bul edil\u0259c\u0259k\u201d<\/strong><\/p>\n\n\n\n

\u0130qtisad\u00e7\u0131 To\u011frul Ma\u015fall\u0131 \u00f6z\u00fcn\u00fcn \u201cTelegram\u201d kanal\u0131nda yaz\u0131r ki, ham\u0131 bilir, h\u0259r hans\u0131 d\u0259yi\u015fiklik t\u0259klif olunanda, m\u00fctl\u0259q t\u0259sdiql\u0259nir. Onun fikrinc\u0259, b\u0259zil\u0259ri bunu m\u00fczakir\u0259 \u00fc\u00e7\u00fcn d\u0259v\u0259t hesab edir, lakin reall\u0131qda m\u00fczakir\u0259 daha \u0259vv\u0259l olmal\u0131d\u0131r.<\/p>\n\n\n\n

\u201cArt\u0131q layih\u0259 m\u00fcvafiq komit\u0259d\u0259 “m\u00fczakir\u0259” olunub v\u0259 sessiyan\u0131n g\u00fcnd\u0259liyin\u0259 daxil edilib. Y\u0259ni m\u00fczakir\u0259 etm\u0259k ist\u0259y\u0259n qurum \u00e7oxdan bu layih\u0259ni ictimaiyy\u0259t\u0259 t\u0259qdim ed\u0259rdi\u201d.<\/em><\/p>\n\n\n\n

D\u0259yi\u015fiklik proqram\u00e7\u0131dan, dizaynerd\u0259n tutmu\u015f, kuryer v\u0259 konditerl\u0259r\u0259 kimi xeyli insan\u0131 \u0259hat\u0259 edir<\/strong><\/p>\n\n\n\n

\u0130qtisad\u00e7\u0131 bildirir ki, d\u0259yi\u015fiklikd\u0259 mikro sahibkarlar \u00fc\u00e7\u00fcn t\u0259tbiq olunan g\u00fcz\u0259\u015ftin l\u0259\u011fvi kimi maraql\u0131 m\u0259qamlar var. Layih\u0259y\u0259 g\u00f6r\u0259, Vergi M\u0259c\u0259ll\u0259sinin 102.1.30-cu madd\u0259si tamamil\u0259 ba\u015fqa redaksiyada veril\u0259c\u0259k v\u0259 art\u0131q g\u0259lir vergisi sistemi \u00fczr\u0259 \u00e7al\u0131\u015fan mikro sahibkarlar 20 faizlik g\u0259lir vergisi \u00f6d\u0259m\u0259li olacaqlar.<\/p>\n\n\n\n

\u201cBununla b\u0259rab\u0259r 106.1.14 (eyni m\u00f6vzuya aid dig\u0259r madd\u0259l\u0259r\u0259 d\u0259) v\u0259 122.1-ci madd\u0259l\u0259r\u0259 d\u0259 d\u0259yi\u015fiklik edilib. 106.1.14-c\u00fc madd\u0259y\u0259 g\u00f6r\u0259, “k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan h\u00fcquqi \u015f\u0259xsl\u0259rin bu f\u0259aliyy\u0259td\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259ri – 2014-c\u00fc il yanvar\u0131n 1-d\u0259n 10 il m\u00fcdd\u0259tin\u0259” h\u00fcquqi \u015f\u0259xsl\u0259rin m\u0259nf\u0259\u0259t vergisind\u0259n azad olunur. Vergi Xidm\u0259ti burada “10”u “13”-\u0259 d\u0259yi\u015fm\u0259k t\u0259klif edir. Eyni zamanda, 122.1-ci madd\u0259y\u0259 g\u00f6r\u0259, “rezident m\u00fc\u0259ssis\u0259 t\u0259r\u0259find\u0259n \u00f6d\u0259nil\u0259n dividendd\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 10 faiz d\u0259r\u0259c\u0259 il\u0259 vergi tutulur”. \u0130ndi is\u0259 Vergi Xidm\u0259ti bu vergini 5 faiz\u0259 kimi azaltma\u011f\u0131 t\u0259klif edir\u201d.<\/em><\/p>\n\n\n

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\"To\u011frul
Foto: To\u011frul Ma\u015fall\u0131n\u0131n \u015f\u0259xsi arxivind\u0259n<\/figcaption><\/figure>\n<\/div>\n\n\n

To\u011frul Ma\u015fall\u0131 s\u00f6yl\u0259yir ki, ham\u0131 anlay\u0131r, mikro sahibkar olaraq \u00e7al\u0131\u015fanlar \u0259sas\u0259n, adi i\u015f\u00e7il\u0259rdir \u2013 y\u0259ni proqram\u00e7\u0131dan, dizaynerd\u0259n tutmu\u015f, kuryer v\u0259 konditerl\u0259r\u0259 kimi.<\/p>\n\n\n\n

Onun s\u00f6zl\u0259rin\u0259 g\u00f6r\u0259, bu insanlar bir \u00e7ox hallarda m\u0259cburi xidm\u0259t m\u00fcqavil\u0259si il\u0259 \u00e7al\u0131\u015f\u0131rlar. Lakin indi onlar\u0131n xidm\u0259t m\u00fcqavil\u0259si il\u0259 \u00e7al\u0131\u015fmaq \u00fc\u00e7\u00fcn \u0259saslar y\u0131\u011f\u0131\u015fd\u0131r\u0131lm\u0131r. Y\u0259ni \u201cWolt\u201d bird\u0259n- bir\u0259 b\u00fct\u00fcn kuryerl\u0259ri \u00f6z\u00fcn\u0259 i\u015f\u00e7i g\u00f6t\u00fcrm\u0259y\u0259c\u0259k. Yaxud \u015firk\u0259tl\u0259r adi proqram\u00e7\u0131lara sayt sifari\u015f ver\u0259rk\u0259n, onlar\u0131 i\u015f\u0259 g\u00f6t\u00fcrm\u0259k niyy\u0259ti g\u00fcdm\u0259y\u0259c\u0259kl\u0259r. Lakin vergil\u0259ri art\u0131r\u0131rlar:<\/p>\n\n\n\n

\u201cY\u0259ni bir t\u0259r\u0259fi m\u0259cbur etm\u0259k yerin\u0259, b\u0259lli olmayan s\u0259b\u0259bl\u0259r\u0259 g\u00f6r\u0259 adi i\u015f\u00e7il\u0259rin vergi y\u00fck\u00fcn\u00fc art\u0131r\u0131rlar. Bu m\u0259ntiqlidirmi? \u018flb\u0259tt\u0259 ki, yox. Ba\u015fqa t\u0259r\u0259fd\u0259n, ad\u0259t\u0259n deyirl\u0259r ki, ki\u00e7ik sahibkarlar\u0131n vergi y\u00fck\u00fc azald\u0131l\u0131b, iri sahibkarlar\u0131n vergi y\u00fck\u00fc art\u0131r\u0131lmal\u0131d\u0131r. Bizim m\u00fc\u015fahid\u0259 etdiyimiz d\u0259yi\u015fiklikl\u0259r bunun tam \u0259ksidir. \u0130ri aqroholdinql\u0259r \u00fc\u00e7\u00fcn g\u00fcz\u0259\u015ft m\u00fcdd\u0259ti uzad\u0131l\u0131r, \u015firk\u0259t s\u0259hmdarlar\u0131 \u00fc\u00e7\u00fcn dividend vergisi azald\u0131l\u0131r. \u00dcmumiyy\u0259tl\u0259, son ill\u0259r Vergi M\u0259c\u0259ll\u0259sin\u0259 edil\u0259n d\u0259yi\u015fiklikl\u0259rin \u0259sas m\u0259qs\u0259di “\u015f\u0259ffafl\u0131q”, “a\u011fard\u0131lma” yox, daha \u00e7ox ki\u00e7ik sahibkarlar\u0131, xidm\u0259t m\u00fcqavil\u0259si il\u0259 s\u0259rb\u0259st \u00e7al\u0131\u015fan \u015f\u0259xsl\u0259ri s\u0131xmaqd\u0131r\u201d.<\/em><\/p>\n\n\n\n

Kimdir mikro sahibkarlar?<\/strong><\/p>\n\n\n\n

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

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. <\/p>\n\n\n

\n
\"D\u00f6vl\u0259t
Foto: Meydan TV<\/figcaption><\/figure>\n<\/div>\n\n\n

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

D\u00f6vl\u0259t Statistika Komit\u0259sinin (DSK) \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.
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":"

Qanun layih\u0259si ilk oxunu\u015fda q\u0259bul edilib Milli M\u0259clis 2024-c\u00fc ilin … <\/p>\n

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