{"id":19275,"date":"2023-12-20T01:00:00","date_gmt":"2023-12-19T22:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=19275"},"modified":"2023-12-19T22:11:54","modified_gmt":"2023-12-19T19:11:54","slug":"r%c9%99q%c9%99msal-cagirislar-s%c9%99raitind%c9%99-ticar%c9%99t","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=19275","title":{"rendered":"R\u0259q\u0259msal \u00e7a\u011f\u0131r\u0131\u015flar \u015f\u0259raitind\u0259 ticar\u0259t"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>R\u0259q\u0259msal \u00e7a\u011f\u0131r\u0131\u015flar \u015f\u0259raitind\u0259 ticar\u0259t<\/strong><\/p>\n\n\n\n<p>Qlobal m\u00fcst\u0259vid\u0259 r\u0259q\u0259msalla\u015fman\u0131n geni\u015fl\u0259nm\u0259si ticar\u0259t sektorunda ciddi d\u0259yi\u015fiklikl\u0259rl\u0259 m\u00fc\u015fayi\u0259t olunur. Bu tendensiya \u00f6z\u00fcn\u00fc elektron ticar\u0259tin \u0259hat\u0259 dair\u0259sinin artmas\u0131nda daha \u00e7ox b\u00fcruz\u0259 verir. M\u00fcasir d\u00f6vrd\u0259 r\u0259q\u0259msal ticar\u0259t \u015firk\u0259tl\u0259rin f\u0259aliyy\u0259tinin m\u00fch\u00fcm hiss\u0259sini t\u0259\u015fkil edir, b\u0259zi \u015firk\u0259tl\u0259r is\u0259, \u00fcmumiyy\u0259tl\u0259, elektron formada f\u0259aliyy\u0259t g\u00f6st\u0259rirl\u0259r. Bu proses n\u0259tic\u0259sind\u0259 elektron m\u00fcst\u0259vid\u0259 \u015firk\u0259tl\u0259rin t\u0259snifat\u0131 formala\u015f\u0131b.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/403408357_1389454941648804_1736026454604961058_n-1024x653.jpg\" alt=\"\" class=\"wp-image-19276\" width=\"512\" height=\"327\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/403408357_1389454941648804_1736026454604961058_n-1024x653.jpg 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/403408357_1389454941648804_1736026454604961058_n-300x191.jpg 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/403408357_1389454941648804_1736026454604961058_n-768x490.jpg 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/403408357_1389454941648804_1736026454604961058_n-360x230.jpg 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2023\/12\/403408357_1389454941648804_1736026454604961058_n.jpg 1284w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure><\/div>\n\n\n<p><strong>Elektron ticar\u0259tin i\u015ftirak\u00e7\u0131lar\u0131: B2B, B2B, C2C&#8230;<\/strong><\/p>\n\n\n\n<p>Elektron \u015f\u0259b\u0259k\u0259d\u0259 biznesd\u0259n biznes\u0259 (B2B) kimi tan\u0131nan \u015firk\u0259tl\u0259r biznes subyektl\u0259ri aras\u0131nda elektron ticar\u0259tin apar\u0131lmas\u0131n\u0131 h\u0259yata ke\u00e7irirl\u0259r. \u015eirk\u0259td\u0259n istehlak\u00e7\u0131ya (B2C) kimi tan\u0131nan platformalar al\u0131c\u0131larla \u015firk\u0259tl\u0259r aras\u0131nda ticar\u0259tin apar\u0131ld\u0131\u011f\u0131, y\u0259ni istehlak\u00e7\u0131lar\u0131n m\u0259hsullar\u0131 elektron formada sat\u0131n ald\u0131qlar\u0131 elektron \u015f\u0259b\u0259k\u0259dir. M\u00fc\u015ft\u0259rid\u0259n m\u00fc\u015ft\u0259riy\u0259 al\u0131\u015f-veri\u015f format\u0131 (C2C) is\u0259 ikinci-\u00fc\u00e7\u00fcnc\u00fc \u0259l m\u0259hsullar\u0131n internet \u00fcz\u0259rind\u0259n sat\u0131\u015f\u0131n\u0131 t\u0259min edir. Burada ist\u0259nil\u0259n \u015f\u0259xs sat\u0131c\u0131 qismind\u0259 \u00e7\u0131x\u0131\u015f ed\u0259 bil\u0259r.<\/p>\n\n\n\n<p><strong>Elektron ticar\u0259tin \u00f6lk\u0259l\u0259r \u00fczr\u0259 g\u00f6st\u0259ricil\u0259ri<\/strong><\/p>\n\n\n\n<p>Elektron ticar\u0259tin qlobal s\u0259viyy\u0259d\u0259 geni\u015fl\u0259nm\u0259si \u00f6lk\u0259l\u0259rin elektron ticar\u0259td\u0259n \u0259ld\u0259 etdikl\u0259ri g\u0259lirl\u0259rd\u0259 ayd\u0131n n\u0259z\u0259r\u0259 \u00e7arp\u0131r. T\u00fcrkiy\u0259 elektron ticar\u0259tin s\u00fcr\u0259tl\u0259 artd\u0131\u011f\u0131 \u00f6lk\u0259l\u0259rd\u0259n biridir. 2019-cu ild\u0259 bu \u00f6lk\u0259d\u0259 elektron ticar\u0259tin h\u0259cmi 136 milyard TL olsa da, bu r\u0259q\u0259m 2020-ci ild\u0259 226 milyard TL-y\u0259 y\u00fcks\u0259lib. 2021-ci ild\u0259 is\u0259 m\u00fcvafiq g\u00f6st\u0259rici 382 milyard TL-ni ke\u00e7ib. AB\u015e-d\u0259 ticar\u0259tin r\u0259q\u0259msal formas\u0131 geni\u015f yay\u0131l\u0131b. 2021-ci ild\u0259 bu \u00f6lk\u0259nin v\u0259t\u0259nda\u015flar\u0131 internet \u00fcz\u0259rind\u0259n t\u0259kc\u0259 geyim\u0259 180 milyard dollar v\u0259sait x\u0259rcl\u0259yibl\u0259r. Bu d\u00f6vrd\u0259 onlar elektron m\u0259hsullara 161 milyard dollar, mebel avadanl\u0131qlar\u0131na 133 milyard dollar, hobbil\u0259ri il\u0259 ba\u011fl\u0131 m\u0259mulatlara 106 milyard dollar, kosmetik vasit\u0259l\u0259r\u0259 is\u0259 87 milyard dollar x\u0259rcl\u0259yibl\u0259r. Dig\u0259r \u00f6lk\u0259l\u0259r\u0259 n\u0259z\u0259r sald\u0131qda is\u0259 g\u00f6r\u00fcn\u00fcr ki, Avropa Birliyin\u0259 daxil olan d\u00f6vl\u0259tl\u0259rd\u0259 elektron ticar\u0259tin \u0259hat\u0259sin\u0259 g\u00f6r\u0259 \u015eimali Avropa \u00f6lk\u0259l\u0259ri daha \u00f6n s\u0131radad\u0131r. Q\u0259rbi v\u0259 C\u0259nubi Avropa \u00f6lk\u0259l\u0259rinin d\u0259 elektron ticar\u0259td\u0259 pay\u0131 getdikc\u0259 art\u0131r. \u015e\u0259rqi Avropa \u00f6lk\u0259l\u0259ri elektron ticar\u0259td\u0259 dig\u0259r Avropa \u00f6lk\u0259l\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 geri qal\u0131r. Elektron ticar\u0259tin s\u0259viyy\u0259si Hollandiyada 94%, Danimarka v\u0259 Norve\u00e7d\u0259 92%, \u0130sve\u00e7d\u0259 89%, \u0130rlandiyada 88%, \u0130slandiyada is\u0259 85% t\u0259\u015fkil edir. Bu \u00f6lk\u0259l\u0259rd\u0259 paralel olaraq sosial rifah\u0131n v\u0259 internetin s\u00fcr\u0259tinin d\u0259 y\u00fcks\u0259k oldu\u011fu vur\u011fulan\u0131r.<\/p>\n\n\n\n<p><strong>R\u0259q\u0259msal ticar\u0259td\u0259 vergi \u00f6hd\u0259liyi<\/strong><\/p>\n\n\n\n<p>Elektron ticar\u0259tin vergiy\u0259 c\u0259lb edilm\u0259si m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rd\u0259 f\u0259rqli formada h\u0259yata ke\u00e7irils\u0259 d\u0259, m\u0259qs\u0259d u\u00e7otdan yay\u0131nma\u011f\u0131n daha asan hesab edildiyi bu sah\u0259d\u0259 vergid\u0259n yay\u0131nman\u0131n qar\u015f\u0131s\u0131n\u0131 almaq, g\u0259lirl\u0259ri is\u0259 iqtisadi art\u0131ma, y\u0259ni \u00fcmumi rifaha y\u00f6n\u0259ltm\u0259kdir. Bunun \u00fc\u00e7\u00fcn bir s\u0131ra \u00f6lk\u0259l\u0259rd\u0259 kvotalar v\u0259 vergi \u00f6hd\u0259likl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdirilib. 2022-ci ild\u0259 T\u00fcrkiy\u0259d\u0259 xarici \u00f6lk\u0259l\u0259rd\u0259n al\u0131nan m\u0259hsullar \u00fc\u00e7\u00fcn g\u00f6mr\u00fck vergisi d\u0259r\u0259c\u0259si y\u00fcks\u0259ldil\u0259r\u0259k 30% olub. Fiziki \u015f\u0259xsl\u0259r d\u0259y\u0259ri 150 avroya q\u0259d\u0259r al\u0131\u015f-veri\u015f etdikd\u0259 18% \u018fDV \u00f6d\u0259m\u0259lidirl\u0259r. Lakin onlar \u00c7in v\u0259 Hindistandan m\u0259hsul ald\u0131qda 30%-lik vergiy\u0259 c\u0259lb edilirl\u0259r. Fiziki \u015f\u0259xsl\u0259r x\u0259z m\u0259mulat\u0131, kompyuter, mobil telefon kimi x\u00fcsusi istehlak vergisin\u0259 c\u0259lb edil\u0259n m\u0259hsullar\u0131 ald\u0131qlar\u0131 zaman is\u0259 \u0259lav\u0259 olaraq 20% civar\u0131nda x\u00fcsusi istehlak vergisi \u00f6d\u0259m\u0259lidirl\u0259r. 1500 avroya kimi d\u0259y\u0259ri olan kitab al\u0131\u015f\u0131 is\u0259 vergid\u0259n azadd\u0131r.<\/p>\n\n\n\n<p>Avropa Birliyi t\u0259r\u0259find\u0259n elektron ticar\u0259t sah\u0259sind\u0259 mexanizml\u0259rin t\u0259kmill\u0259\u015fdirilm\u0259si \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n qaydalar t\u0259tbiq edilir. Vergitutmaya vahid yana\u015fma olmad\u0131\u011f\u0131na g\u00f6r\u0259 t\u0259\u015fkilat \u00fczv v\u0259 qeyri-\u00fczv d\u00f6vl\u0259tl\u0259r aras\u0131nda yaranan haqs\u0131z r\u0259qab\u0259tin qar\u015f\u0131s\u0131n\u0131 almaq \u00fc\u00e7\u00fcn 1 iyul 2021-ci il tarixind\u0259n yeni q\u0259rar q\u0259bul edib. Yeni qaydaya \u0259sas\u0259n, elektron formada m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rd\u0259n sat\u0131n al\u0131nan m\u0259hsullara g\u00f6r\u0259 \u018fDV-d\u0259n azadolma aradan qald\u0131r\u0131l\u0131r v\u0259 m\u0259hsulu alan t\u0259r\u0259fin \u00e7atd\u0131r\u0131lma \u00fcnvan\u0131n\u0131n oldu\u011fu \u00f6lk\u0259d\u0259 q\u00fcvv\u0259d\u0259 olan \u0259lav\u0259 d\u0259y\u0259r vergisi t\u0259tbiq edilir. M\u0259s\u0259l\u0259n, \u0259vv\u0259l Almaniyadan Fransaya 22 avrodan a\u015fa\u011f\u0131 m\u0259bl\u0259\u011fd\u0259 sat\u0131\u015f h\u0259yata ke\u00e7ir\u0259n \u015firk\u0259t h\u0259min \u00f6lk\u0259y\u0259 aid \u018fDV-ni \u00f6d\u0259m\u0259k m\u0259cburiyy\u0259tind\u0259 idi. Lakin Avropa Birliyinin t\u0259rkibind\u0259 olmayan \u00f6lk\u0259nin \u015firk\u0259ti Fransaya 22 avrodan a\u015fa\u011f\u0131 m\u0259bl\u0259\u011fd\u0259 sat\u0131\u015f h\u0259yata ke\u00e7irdikd\u0259 \u018fDV \u00f6d\u0259m\u0259kd\u0259n azad idi. Yeni qaydalara g\u00f6r\u0259 is\u0259 b\u00fct\u00fcn \u015firk\u0259tl\u0259r m\u00f6vcud \u018fDV m\u0259bl\u0259\u011fini \u00f6d\u0259m\u0259lidir.<\/p>\n\n\n\n<p>AB\u015e-d\u0259 is\u0259 elektron ticar\u0259tl\u0259 ba\u011fl\u0131 t\u0259tbiq edil\u0259n vergil\u0259r h\u0259r \u015ftata g\u00f6r\u0259 f\u0259rql\u0259nir. B\u0259zi hallarda eyni \u015ftat\u0131n daxilind\u0259 d\u0259 f\u0259rqli vergil\u0259rin t\u0259tbiq edildiyi hallara rast g\u0259lm\u0259k olur. Bu \u00f6lk\u0259d\u0259 \u018fDV \u0259v\u0259zin\u0259 elektron ticar\u0259td\u0259n \u0259ld\u0259 edil\u0259n g\u0259lirl\u0259r\u0259 g\u00f6r\u0259 sat\u0131\u015f vergisi t\u0259tbiq edilir. Bu, m\u0259hsulun sat\u0131\u015f\u0131 v\u0259 g\u0259lirin miqdar\u0131na \u0259sas\u0259n m\u00fc\u015ft\u0259ril\u0259rd\u0259n al\u0131nan vergi n\u00f6v\u00fcd\u00fcr. Sat\u0131\u015f vergisi al\u0131\u015f-veri\u015f ed\u0259n t\u0259r\u0259fl\u0259rd\u0259n m\u0259hsulun sat\u0131\u015f qiym\u0259tinin \u00fcz\u0259rin\u0259 g\u0259lm\u0259kl\u0259 tutulur v\u0259 sat\u0131c\u0131 t\u0259r\u0259find\u0259n d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 y\u00f6n\u0259ldilir.<\/p>\n\n\n\n<p>Asiya \u00f6lk\u0259l\u0259rind\u0259 elektron ticar\u0259t \u00fc\u00e7\u00fcn standart vergi m\u00fc\u0259yy\u0259n edilm\u0259yib. Burada vergi n\u00f6v\u00fc \u00f6lk\u0259l\u0259r\u0259 \u0259sas\u0259n f\u0259rqlidir v\u0259 iki t\u0259snifat\u0131 var. Bunlardan birincisi r\u0259q\u0259msal xidm\u0259tl\u0259r vergisidir v\u0259 bu, virtual \u0259m\u0259liyyatlar \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulub. \u0130kincisi is\u0259 stopaj (g\u0259lird\u0259n tutulma) vergisi adlan\u0131r. Bu, xarici \u015firk\u0259tin virtual al\u0259md\u0259 xidm\u0259t g\u00f6st\u0259r\u0259n t\u0259dar\u00fck\u00e7\u00fcy\u0259 etdiyi \u00f6d\u0259ni\u015fd\u0259n tutulan vergidir. Hindistanda bu verginin d\u0259r\u0259c\u0259si 1%, reklam vergisi is\u0259 6%-dir. \u0130ndoneziyada is\u0259 elektron ticar\u0259t v\u0259 xidm\u0259tl\u0259r\u0259 10% miqdar\u0131nda stopaj vergisi t\u0259tbiq edilir. Malayziyada eyni vergi d\u0259r\u0259c\u0259si t\u0259tbiq edils\u0259 d\u0259, xarici \u00f6lk\u0259l\u0259rl\u0259 ikit\u0259r\u0259fli vergi sazi\u015fl\u0259rin\u0259 g\u00f6r\u0259 bu r\u0259q\u0259m d\u0259yi\u015f\u0259 bilir. Tailand v\u0259 Pakistanda bu vergi d\u0259r\u0259c\u0259si 5% t\u0259\u015fkil edir. Az\u0259rbaycanda da r\u0259q\u0259msal ticar\u0259tin geni\u015f yay\u0131lmas\u0131n\u0131 n\u0259z\u0259r\u0259 alaraq, qanunvericilikd\u0259 m\u00fc\u0259yy\u0259n qaydalar m\u00fc\u0259yy\u0259nl\u0259\u015fdirilib. 2023-c\u00fc ilin \u0259vv\u0259lind\u0259n elektron ticar\u0259tin \u015f\u0259ffaf v\u0259 qanunam\u00fcvafiq \u015f\u0259kild\u0259 vergiy\u0259 c\u0259lb edilm\u0259si, verginin \u0259sas iqtisadi f\u0259aliyy\u0259tin h\u0259yata ke\u00e7irildiyi v\u0259 d\u0259y\u0259rin yarand\u0131\u011f\u0131 \u00f6lk\u0259d\u0259 tutulmas\u0131 m\u0259qs\u0259dil\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 d\u0259yi\u015fiklikl\u0259r edilib. M\u00fcvafiq qanunvericiliy\u0259 g\u00f6r\u0259, elektron ticar\u0259ti h\u0259yata ke\u00e7ir\u0259n qeyri-rezidentl\u0259rin \u018fDV-nin m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn elektron qaydada vergi u\u00e7otuna al\u0131nmas\u0131 m\u00fc\u0259yy\u0259nl\u0259\u015fib. H\u0259m\u00e7inin, u\u00e7ota al\u0131nan qeyri-rezident \u015f\u0259xs t\u0259r\u0259find\u0259n xidm\u0259tl\u0259rin g\u00f6st\u0259rilm\u0259si zaman\u0131 vergi agenti, y\u0259ni banklar t\u0259r\u0259find\u0259n \u00f6d\u0259m\u0259 m\u0259nb\u0259yind\u0259 \u018fDV t\u0259tbiq edilmir. Bu \u0259m\u0259liyyatlar \u00fczr\u0259 yaranan vergi \u00f6hd\u0259liyi qeyri-rezident \u015f\u0259xs t\u0259r\u0259find\u0259n \u00f6d\u0259nilir. Vergi \u00f6hd\u0259liyi birba\u015fa qeyri-rezidentin \u00f6z\u00fc t\u0259r\u0259find\u0259n icra edilir v\u0259 v\u0259t\u0259nda\u015flar\u0131n maliyy\u0259 v\u0259saitl\u0259rinin q\u0259na\u0259t edilm\u0259sin\u0259 imkan yarad\u0131r.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong><a href=\"https:\/\/vergiler.az\/news\/article\/27234.html\" target=\"_blank\" rel=\"noopener\" title=\"\">G\u00fclay N\u0259biyeva<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>R\u0259q\u0259msal \u00e7a\u011f\u0131r\u0131\u015flar \u015f\u0259raitind\u0259 ticar\u0259t Qlobal m\u00fcst\u0259vid\u0259 r\u0259q\u0259msalla\u015fman\u0131n geni\u015fl\u0259nm\u0259si ticar\u0259t sektorunda ciddi d\u0259yi\u015fiklikl\u0259rl\u0259 m\u00fc\u015fayi\u0259t olunur. Bu tendensiya \u00f6z\u00fcn\u00fc elektron ticar\u0259tin \u0259hat\u0259 dair\u0259sinin artmas\u0131nda daha \u00e7ox b\u00fcruz\u0259 verir. M\u00fcasir d\u00f6vrd\u0259 r\u0259q\u0259msal ticar\u0259t \u015firk\u0259tl\u0259rin f\u0259aliyy\u0259tinin m\u00fch\u00fcm hiss\u0259sini t\u0259\u015fkil&#8230;<\/p>\n","protected":false},"author":2,"featured_media":19276,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[41],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19275"}],"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=19275"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19275\/revisions"}],"predecessor-version":[{"id":19277,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/19275\/revisions\/19277"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/19276"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=19275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}