{"id":13277,"date":"2023-07-08T08:00:00","date_gmt":"2023-07-08T05:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=13277"},"modified":"2023-07-07T20:23:07","modified_gmt":"2023-07-07T17:23:07","slug":"k%c9%99nd-t%c9%99s%c9%99rrufati-istehsalcisi-voen-almalidirmi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=13277","title":{"rendered":"K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 istehsal\u00e7\u0131s\u0131 V\u00d6EN almal\u0131d\u0131rm\u0131?"},"content":{"rendered":"\n

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 istehsal\u00e7\u0131s\u0131 V\u00d6EN almal\u0131d\u0131rm\u0131?<\/strong><\/p>\n\n\n\n

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan subyektl\u0259rin bir qrupu da ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfatlar\u0131d\u0131r.<\/p>\n\n\n\n

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin u\u00e7otu \u0259sas\u0259n \u00fc\u00e7 formada apar\u0131l\u0131r:<\/p>\n\n\n\n

– m\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlan istifad\u0259 ed\u0259n;<\/p>\n\n\n\n

– vergi orqanlar\u0131nda u\u00e7ota al\u0131naraq sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan;<\/p>\n\n\n\n

–\u00a0ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfatlar\u0131 kimi u\u00e7ota al\u0131nan.<\/p>\n\n\n

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\"\"<\/figure><\/div>\n\n\n

M\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlar\u0131 istifad\u0259 ed\u0259n \u015f\u0259xsl\u0259r\u0259 s\u0131rf \u00f6z ehtiyaclar\u0131 \u00fc\u00e7\u00fcn k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 il\u0259 m\u0259\u015f\u011ful olanlar aid edilir. Bu \u015f\u0259xsl\u0259r pay torpaqlar\u0131nda bec\u0259rdikl\u0259ri m\u0259hsuldan sahibkarl\u0131q m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn istifad\u0259 etmirl\u0259r.<\/p>\n\n\n\n

Vergi orqanlar\u0131nda u\u00e7ota al\u0131naraq sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259r – Vergi M\u0259c\u0259ll\u0259sinin m\u00fcvafiq madd\u0259l\u0259rin\u0259 \u0259sas\u0259n, k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 m\u0259hsullar\u0131n\u0131n istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan (o c\u00fcml\u0259d\u0259n s\u0259naye \u00fcsulu il\u0259) h\u00fcquqi v\u0259 fiziki \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 vergid\u0259n azadd\u0131r. Azadolmaya baxmayaraq, bu tip vergi \u00f6d\u0259yicil\u0259ri g\u0259lir v\u0259 x\u0259rcl\u0259rinin u\u00e7otunu aparmal\u0131 v\u0259 vergi orqanlar\u0131na b\u0259yan etm\u0259lidirl\u0259r.<\/p>\n\n\n\n

Ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfatlar\u0131 kimi u\u00e7ota al\u0131nan \u015f\u0259xsl\u0259r is\u0259 ail\u0259 \u00fczvl\u0259rinin v\u0259 onlarla birg\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n \u015f\u0259xsl\u0259rin f\u0259rdi \u0259m\u0259yi v\u0259 m\u00fclkiyy\u0259tind\u0259 v\u0259 ya icar\u0259sind\u0259 olan \u0259mlak \u0259sas\u0131nda h\u00fcquqi \u015f\u0259xs yaratmadan k\u0259nd yerl\u0259rind\u0259 istehsal v\u0259 dig\u0259r t\u0259s\u0259rr\u00fcfat f\u0259aliyy\u0259tini (m\u0259hsullar\u0131n istehsal\u0131n\u0131, emal\u0131n\u0131, saxlanmas\u0131n\u0131, da\u015f\u0131nmas\u0131n\u0131 v\u0259 sat\u0131lmas\u0131n\u0131) birg\u0259 h\u0259yata ke\u00e7irirl\u0259r.<\/p>\n\n\n\n

Ail\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 il\u0259 ba\u011fl\u0131 qanunvericilikd\u0259 diqq\u0259t yetirm\u0259li m\u0259qamlar a\u015fa\u011f\u0131dak\u0131lard\u0131r:<\/p>\n\n\n\n

– b\u00fct\u00fcn iqtisadi f\u0259aliyy\u0259t n\u00f6vl\u0259ri il\u0259 m\u0259\u015f\u011ful ola bil\u0259rl\u0259r v\u0259 onlar\u0131n f\u0259aliyy\u0259ti sahibkarl\u0131q say\u0131lm\u0131r;<\/p>\n\n\n\n

– k\u0259nd yerl\u0259rind\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n h\u00fcquqi \u015f\u0259xsl\u0259r, sahibkarl\u0131qla m\u0259\u015f\u011ful olan fiziki \u015f\u0259xsl\u0259r v\u0259 ba\u011f\u00e7\u0131l\u0131q t\u0259s\u0259rr\u00fcfatlar\u0131 ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfat\u0131na aid edilmir;<\/p>\n\n\n\n

– ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfat\u0131n\u0131n illik d\u00f6vriyy\u0259sinin yuxar\u0131 h\u0259ddi Nazirl\u0259r Kabineti t\u0259r\u0259find\u0259n m\u00fc\u0259yy\u0259n edilib. 12 iyun 2013-c\u00fc ild\u0259n etibar\u0259n ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfat\u0131n\u0131n illik d\u00f6vriyy\u0259sinin yuxar\u0131 h\u0259ddi bu t\u0259s\u0259rr\u00fcfat\u0131n bir \u00fczv\u00fc \u00fc\u00e7\u00fcn 5.000 manat miqdar\u0131nda m\u00fc\u0259yy\u0259n olunub;<\/p>\n\n\n\n

– ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfat\u0131n\u0131n u\u00e7otunu m\u00fcvafiq \u0259razil\u0259r \u00fczr\u0259 b\u0259l\u0259diyy\u0259l\u0259r apar\u0131r;<\/p>\n\n\n\n

– ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfat\u0131 \u00fczvl\u0259ri Sosial s\u0131\u011forta \u015f\u0259had\u0259tnam\u0259si \u0259ld\u0259 etm\u0259lidir;<\/p>\n\n\n\n

– ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfat\u0131 \u00fczvl\u0259rinin v\u0259siq\u0259l\u0259ri Az\u0259rbaycan Respublikas\u0131n\u0131n K\u0259nd T\u0259s\u0259rr\u00fcfat\u0131 Nazirliyi t\u0259r\u0259find\u0259n elektron formada t\u0259rtib edilir v\u0259 b\u0259l\u0259diyy\u0259l\u0259r h\u0259min s\u0259n\u0259din elektron formada y\u00fckl\u0259nm\u0259sini h\u0259yata ke\u00e7irirl\u0259r;<\/p>\n\n\n\n

– t\u0259s\u0259rr\u00fcfat\u0131n ba\u015f\u00e7\u0131s\u0131 illik d\u00f6vriyy\u0259 bar\u0259d\u0259 m\u0259lumat\u0131 statistika orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi formada n\u00f6vb\u0259ti il yanvar\u0131n 20-d\u0259n gec olmayaraq u\u00e7otda oldu\u011fu b\u0259l\u0259diyy\u0259 orqan\u0131na t\u0259qdim etm\u0259lidir;<\/p>\n\n\n\n

– illik d\u00f6vriyy\u0259sinin m\u00fcvaf\u0131q icra hakimiyy\u0259ti orqan\u0131n\u0131n m\u00fc\u0259yy\u0259n etdiyi h\u0259dd\u0259n \u00e7ox olmas\u0131na g\u00f6r\u0259 statusunu itirmi\u015f ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfatlar\u0131 bar\u0259d\u0259 m\u0259lumatlar bu statusun itirildiyi g\u00fcnd\u0259n sonrak\u0131 3 g\u00fcn m\u00fcdd\u0259tind\u0259 b\u0259l\u0259diyy\u0259 t\u0259r\u0259find\u0259n m\u00fcvafiq \u0259razi vergi orqan\u0131na t\u0259qdim edilir.<\/p>\n\n\n\n

G\u00f6r\u00fcnd\u00fcy\u00fc kimi, ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfat\u0131n\u0131n \u00fczv\u00fc K\u0259nd T\u0259s\u0259rr\u00fcfat\u0131 Nazirliyi t\u0259r\u0259find\u0259n elektron formada t\u0259rtib olunan v\u0259 m\u00fcvafiq b\u0259l\u0259diyy\u0259 t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n v\u0259siq\u0259y\u0259 malik olmal\u0131d\u0131r. Bu c\u00fcr v\u0259siq\u0259y\u0259 malik olmayan v\u0259 k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 sat\u0131\u015f\u0131n\u0131 h\u0259yata ke\u00e7ir\u0259n \u015f\u0259xsl\u0259r sahibkarl\u0131q f\u0259aliyy\u0259tin\u0259 g\u00f6r\u0259 vergi orqanlar\u0131nda u\u00e7ota durmal\u0131d\u0131rlar.<\/p>\n","protected":false},"excerpt":{"rendered":"

K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 istehsal\u00e7\u0131s\u0131 V\u00d6EN almal\u0131d\u0131rm\u0131? K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 istehsal\u0131 il\u0259 m\u0259\u015f\u011ful olan subyektl\u0259rin bir qrupu da ail\u0259 k\u0259ndli t\u0259s\u0259rr\u00fcfatlar\u0131d\u0131r. K\u0259nd t\u0259s\u0259rr\u00fcfat\u0131 il\u0259 m\u0259\u015f\u011ful olan \u015f\u0259xsl\u0259rin u\u00e7otu \u0259sas\u0259n \u00fc\u00e7 formada apar\u0131l\u0131r: – m\u00fclkiyy\u0259tind\u0259 olan k\u0259nd t\u0259s\u0259rr\u00fcfat\u0131na yararl\u0131 torpaqlan…<\/p>\n","protected":false},"author":2,"featured_media":13278,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50,12],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13277"}],"collection":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13277"}],"version-history":[{"count":2,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13277\/revisions"}],"predecessor-version":[{"id":13282,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/13277\/revisions\/13282"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/13278"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}