{"id":31836,"date":"2024-12-20T03:00:00","date_gmt":"2024-12-20T00:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=31836"},"modified":"2024-12-20T09:10:40","modified_gmt":"2024-12-20T06:10:40","slug":"marketl%c9%99rin-kecirdiyi-kampaniyalar-zamani-satisin-hesablanmasi","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=31836","title":{"rendered":"Marketl\u0259rin ke\u00e7irdiyi kampaniyalar zaman\u0131 sat\u0131\u015f\u0131n hesablanmas\u0131"},"content":{"rendered":"\n

Marketl\u0259rin ke\u00e7irdiyi kampaniyalar zaman\u0131 sat\u0131\u015f\u0131n hesablanmas\u0131<\/strong><\/p>\n\n\n\n

M\u00f6vzunu s\u0259rb\u0259st auditor Altay C\u0259f\u0259rov \u015f\u0259rh edir.\u00a0<\/strong><\/em><\/p>\n\n\n\n

Az\u0259rbaycanda sahibkarl\u0131q inki\u015faf etdikc\u0259, b\u00fct\u00fcn \u00f6lk\u0259l\u0259rd\u0259 oldu\u011fu kimi, m\u00fcxt\u0259lif reklam, markerinq kampaniyalar\u0131 realla\u015fd\u0131r\u0131l\u0131r. Bel\u0259 g\u00fcz\u0259\u015ft kampaniyalar\u0131n\u0131n istehlak\u00e7\u0131lara t\u0259qdim edilm\u0259si m\u00fcsb\u0259t t\u0259cr\u00fcb\u0259dir v\u0259 sahibkarl\u0131q subyektl\u0259rinin r\u0259qab\u0259t\u0259 davaml\u0131 f\u0259aliyy\u0259ti \u00fc\u00e7\u00fcn \u00f6n\u0259mlidir.<\/p>\n\n\n

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\u018fg\u0259r hans\u0131sa sahibkar mallar\u0131n\u0131, m\u0259hsullar\u0131n\u0131 ilkin t\u0259yin etdiyi sat\u0131\u015f qiym\u0259tind\u0259n v\u0259 maya d\u0259y\u0259rind\u0259n a\u015fa\u011f\u0131 sat\u0131rsa, burada konkret s\u0259b\u0259bl\u0259r vard\u0131r. S\u0259b\u0259bl\u0259r\u0259 sat\u0131\u015f d\u00f6vriyy\u0259sinin a\u015fa\u011f\u0131 d\u00fc\u015fm\u0259si, m\u00fc\u0259yy\u0259n mallar\u0131n, m\u0259hsullar\u0131n sat\u0131\u015f\u0131n\u0131n azalmas\u0131 v\u0259 ya sat\u0131la bilm\u0259m\u0259si, mallar\u0131n uzun m\u00fcdd\u0259t anbarda (stokda) qalmas\u0131, z\u0259d\u0259l\u0259nm\u0259si v\u0259 dig\u0259r hallar aiddir. Ona g\u00f6r\u0259 d\u0259 p\u0259rak\u0259nd\u0259 ticar\u0259tl\u0259 m\u0259\u015f\u011ful olan sahibkarlar sat\u0131\u015f harmoniyas\u0131n\u0131n art\u0131r\u0131lmas\u0131, sat\u0131\u015f\u0131n y\u00fcks\u0259ldilm\u0259si, h\u0259m\u00e7inin anbarda qalan mallar\u0131n sat\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 m\u00fcxt\u0259lif kampaniyalar h\u0259yata ke\u00e7irir. Y\u0259ni, b\u00fct\u00fcn bunlar marketinq siyas\u0259tidir. H\u0259tta iri \u015firk\u0259tl\u0259r illik v\u0259 ya ill\u0259r \u00fczr\u0259 \u0259vv\u0259lc\u0259d\u0259n bazar siyas\u0259tini formala\u015fd\u0131r\u0131r, marketinq kampaniyalar\u0131n\u0131, strategiyalar\u0131n\u0131 \u0259vv\u0259lc\u0259d\u0259n haz\u0131rlay\u0131rlar.<\/p>\n\n\n\n

M\u0259s\u0259l\u0259n, marketl\u0259rd\u0259 \u201c3-n\u00fc al, biri h\u0259diyy\u0259 olsun (3+1 kampaniyas\u0131)\u201d v\u0259 ya \u201c2-sini al, biri 70% g\u00fcz\u0259tl\u0259\u201d, yaxud \u201c50 manatl\u0131q bazarl\u0131q et, bir m\u0259hsul 80% g\u00fcz\u0259\u015ftl\u0259\u201d kimi kampaniyalar ke\u00e7irilir. Bu zaman mallar\u0131n, m\u0259hsullar\u0131n t\u0259qdim edilm\u0259sini bir \u0259m\u0259liyyat kimi qiym\u0259tl\u0259ndirm\u0259k laz\u0131md\u0131r. Y\u0259ni, fiziki \u015f\u0259xs mallar\u0131 bir-bir alsa, kampaniyalardan yararlana bilm\u0259y\u0259c\u0259k. Bel\u0259 t\u0259k sat\u0131\u015f is\u0259 h\u0259r\u0259si bir \u0259m\u0259liyyat kimi qiym\u0259tl\u0259ndirilir. Ancaq kampaniya \u00fczr\u0259 mallar \u0259ld\u0259 edildikd\u0259 h\u0259min sat\u0131\u015f vahid bir \u0259m\u0259liyyat say\u0131l\u0131r, h\u0259min kampaniya da bir sat\u0131\u015f \u0259m\u0259liyyat\u0131 kimi qiym\u0259tl\u0259ndirilir.<\/p>\n\n\n\n

M\u0259s\u0259l\u0259n, bir market 30% marja il\u0259 \u00e7al\u0131\u015fan ticar\u0259t obyektidir. Orada h\u0259yata ke\u00e7iril\u0259n bir kampaniya \u00fczr\u0259 m\u00fcqayis\u0259l\u0259r\u0259 baxaq. Anbarda maya d\u0259y\u0259ri 10 manat olan bir m\u0259hsulun sat\u0131\u015f qiym\u0259tini hesablayaq. H\u0259m\u00e7inin, n\u00fcmun\u0259 kimi, sat\u0131\u015f\u0131n stimulla\u015fd\u0131r\u0131lmas\u0131 \u00fc\u00e7\u00fcn t\u0259dbiq olunan bir marketinq kampaniyas\u0131n\u0131 n\u0259z\u0259rd\u0259n ke\u00e7ir\u0259k. Tutaq ki, qeyd etdiyimiz m\u0259hsul \u00fczr\u0259 \u201c3-n\u00fc al 1-i h\u0259diyy\u0259 olsun (3+1)\u201d kampaniyas\u0131 ke\u00e7irilir.<\/p>\n\n\n\n

A\u00e7\u0131qlamalar:<\/p>\n\n\n\n

1 \u0259d\u0259din maya d\u0259y\u0259ri – 10 manat
Marja 30% – 4,29 manat
Sat\u0131\u015f qiym\u0259ti – 14,29 manat
4 \u0259d\u0259din sat\u0131\u015f qiym\u0259ti – 57,14 manat
3 \u0259d\u0259din sat\u0131\u015f qiym\u0259ti – 42,86 manat
Vergi M\u0259c\u0259ll\u0259sinin 14-c\u00fc madd\u0259sin\u0259 uy\u011fun p\u0259rak\u0259nd\u0259 ticar\u0259t marjas\u0131 (30%) – 17,14 manat
4 \u0259d\u0259din sat\u0131\u015f qiym\u0259ti 30%-d\u0259n a\u015fa\u011f\u0131 sat\u0131ld\u0131qda – 40 manat
3+1 kompaniyas\u0131nda sat\u0131\u015f il\u0259 4 sat\u0131\u015fda 30% a\u015fa\u011f\u0131 f\u0259rqi – 2,86 manat<\/p>\n\n\n\n

Buradan g\u00f6r\u00fcn\u00fcr ki, \u201c3+1\u201d kampaniyas\u0131 zaman\u0131 m\u0259hsulun sat\u0131\u015f qiym\u0259ti 42,86 manat t\u0259\u015fkil edir. Adi qaydada is\u0259 Vergi M\u0259c\u0259ll\u0259sinin 14-c\u00fc madd\u0259sin\u0259 \u0259sas\u0259n p\u0259rak\u0259nd\u0259 ticar\u0259t \u00fc\u00e7\u00fcn maksimum t\u0259tbiq edil\u0259c\u0259k 30% a\u015fa\u011f\u0131 m\u0259bl\u0259\u011f il\u0259 hesablasaq, 4 \u0259d\u0259din sat\u0131\u015f qiym\u0259ti 40 manat olacaq.<\/p>\n\n\n\n

G\u00f6r\u00fcnd\u00fcy\u00fc kimi, \u201c3+1\u201d kompaniyas\u0131 \u00fczr\u0259 (42,86-40) = 2,86 manat daha \u00e7ox g\u0259lir \u0259ld\u0259 edilmi\u015f olur. Y\u0259ni, sahibkar bu kampaniyan\u0131 t\u0259tbiq etm\u0259s\u0259 mal sata bilm\u0259z v\u0259 n\u0259tic\u0259 olaraq, daha \u00e7ox vergil\u0259rin hesablanmas\u0131na v\u0259 he\u00e7 bir vergid\u0259n yay\u0131nma hal\u0131na yol verilm\u0259diyi g\u00f6r\u00fcn\u00fcr.<\/p>\n\n\n\n

\u0130ndi is\u0259 Vergi M\u0259c\u0259ll\u0259sinin 159.4-c\u00fc madd\u0259sini bir daha n\u0259z\u0259rd\u0259n ke\u00e7ir\u0259k. H\u0259min madd\u0259y\u0259 \u0259sas\u0259n, vergi \u00f6d\u0259yicisinin haqq\u0131 \u00f6d\u0259nilm\u0259kl\u0259 v\u0259 ya \u0259v\u0259zsiz qaydada \u00f6z i\u015f\u00e7il\u0259rin\u0259 v\u0259 dig\u0259r \u015f\u0259xsl\u0259r\u0259 mal verm\u0259si, i\u015f g\u00f6rm\u0259si v\u0259 ya xidm\u0259t g\u00f6st\u0259rm\u0259si, habel\u0259 barter \u0259m\u0259liyyat\u0131 vergi tutulan \u0259m\u0259liyyat say\u0131l\u0131r.<\/p>\n\n\n\n

Yuxar\u0131dak\u0131 misal\u0131m\u0131zda da p\u0259rak\u0259nd\u0259 ticar\u0259t m\u00fc\u0259ssis\u0259si he\u00e7 vaxt m\u0259hsullar\u0131n\u0131 \u0259v\u0259zsiz t\u0259qdim etm\u0259yib. \u018fg\u0259r \u0259v\u0259zsiz t\u0259qdimetm\u0259 olarsa, onda bu, fiziki \u015f\u0259xsl\u0259r\u0259 h\u0259diyy\u0259 verilmi\u015f kimi qiym\u0259tl\u0259ndirilir. Amma p\u0259rak\u0259nd\u0259 ticar\u0259t m\u00fc\u0259ssis\u0259si qiym\u0259t siyas\u0259tin\u0259 uy\u011fun olaraq m\u00fcxt\u0259lif g\u00fcz\u0259\u015ftl\u0259r verilm\u0259kl\u0259, sat\u0131\u015f\u0131 art\u0131rmaqla, bazarda dayan\u0131ql\u0131\u011f\u0131n\u0131 saxlamaqla sat\u0131\u015f\u0131 stimulla\u015fd\u0131rma\u011fa \u00e7al\u0131\u015f\u0131b. Bu g\u00fcz\u0259\u015ftl\u0259r, kampaniyalar he\u00e7 vaxt \u0259v\u0259zsiz olmay\u0131b. Y\u0259ni, h\u0259r hans\u0131 bir g\u00fcz\u0259\u015ft \u0259ld\u0259 etm\u0259k \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n m\u0259bl\u0259\u011fd\u0259 mal al\u0131nmal\u0131d\u0131r ki, bundan sonra kompaniyaya d\u00fc\u015fs\u00fcn v\u0259 g\u00fcz\u0259\u015ft \u0259ld\u0259 olunsun. B\u00fct\u00fcn bu \u0259m\u0259liyyatlar \u0259v\u0259zli \u0259m\u0259liyyatlar say\u0131l\u0131r.<\/p>\n\n\n\n

Vergi M\u0259c\u0259ll\u0259sinin 14.6.1-ci madd\u0259sind\u0259 g\u00f6st\u0259rilib ki, mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) bazar qiym\u0259tl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdiril\u0259rk\u0259n qiym\u0259tl\u0259r\u0259 t\u0259sir ed\u0259 bil\u0259n a\u015fa\u011f\u0131dak\u0131 amill\u0259r n\u0259z\u0259r\u0259 al\u0131n\u0131r:<\/p>\n\n\n\n

– mallara (i\u015fl\u0259r\u0259, xidm\u0259tl\u0259r\u0259) t\u0259l\u0259b v\u0259 t\u0259klifin d\u0259yi\u015fm\u0259si, (o c\u00fcml\u0259d\u0259n istehlak\u00e7\u0131 t\u0259l\u0259binin m\u00f6vs\u00fcmi olaraq art\u0131b-azalmas\u0131);<\/p>\n\n\n\n

– marketinq siyas\u0259tinin apar\u0131lmas\u0131 il\u0259 \u0259laq\u0259dar analoqu olmayan yeni mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) bazara \u00e7\u0131xar\u0131lmas\u0131, yaxud mallar\u0131n (i\u015fl\u0259rin, xidm\u0259tl\u0259rin) yeni bazara \u00e7\u0131xar\u0131lmas\u0131, istehlak\u00e7\u0131lar\u0131n tan\u0131\u015f olmas\u0131 m\u0259qs\u0259dil\u0259 \u0259mt\u0259\u0259 n\u00fcmun\u0259l\u0259rinin t\u0259qdim edilm\u0259si;<\/p>\n\n\n\n

Yuxar\u0131dak\u0131 madd\u0259l\u0259rd\u0259n d\u0259 ayd\u0131n olur ki, bazar qiym\u0259tini m\u00fc\u0259yy\u0259nl\u0259\u015fdir\u0259nd\u0259 \u0259n vacib t\u0259l\u0259bl\u0259rd\u0259n biri Vergi M\u0259c\u0259ll\u0259sinin 14.6.1-ci madd\u0259sinin t\u0259l\u0259bl\u0259rinin n\u0259z\u0259r\u0259 al\u0131nmas\u0131d\u0131r. Y\u0259ni topdansat\u0131\u015f, p\u0259rak\u0259nd\u0259, istehsal, xidm\u0259t v\u0259 dig\u0259r sah\u0259l\u0259rd\u0259 sat\u0131\u015flarda faizl\u0259ri m\u00fc\u0259yy\u0259nl\u0259\u015fdirm\u0259zd\u0259n \u0259vv\u0259l qanunvericilikd\u0259 olan t\u0259l\u0259bl\u0259r \u0259sas\u0131nda baza qiym\u0259tl\u0259ri t\u0259yin edilm\u0259lidir. X\u00fcsusil\u0259 bazar qiym\u0259tini t\u0259yin ed\u0259nd\u0259 bu M\u0259c\u0259ll\u0259nin 14.6.1.3-c\u00fc v\u0259 14.6.1.7-ci madd\u0259l\u0259rinin t\u0259l\u0259bl\u0259ri vacibdir.<\/p>\n\n\n\n

Bel\u0259likl\u0259, ayd\u0131n olur ki, normal f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n vergi \u00f6d\u0259yicil\u0259ri marketinq siyas\u0259tini m\u00fcxt\u0259lif kampaniyalar formas\u0131nda realla\u015fd\u0131randa mallar\u0131 sat\u0131\u015f qiym\u0259tl\u0259rind\u0259n, el\u0259c\u0259 d\u0259 maya d\u0259y\u0259rind\u0259n a\u015fa\u011f\u0131 qiym\u0259t\u0259 t\u0259qdim ed\u0259 bil\u0259r v\u0259 bu, \u0259lav\u0259 vergil\u0259rin hesablanmas\u0131na g\u0259tirib \u00e7\u0131xarmayacaq. \u018fsas m\u0259qs\u0259d h\u0259min kampaniyalar\u0131n d\u00fczg\u00fcn, \u015f\u0259ffaf formada v\u0259 vergid\u0259n yay\u0131nmaq ist\u0259yi olmadan t\u0259tbiq edilm\u0259sidir.<\/p>\n","protected":false},"excerpt":{"rendered":"

Marketl\u0259rin ke\u00e7irdiyi kampaniyalar zaman\u0131 sat\u0131\u015f\u0131n hesablanmas\u0131 M\u00f6vzunu s\u0259rb\u0259st auditor Altay C\u0259f\u0259rov \u015f\u0259rh edir.\u00a0 Az\u0259rbaycanda sahibkarl\u0131q inki\u015faf etdikc\u0259, b\u00fct\u00fcn \u00f6lk\u0259l\u0259rd\u0259 oldu\u011fu kimi, m\u00fcxt\u0259lif reklam, markerinq kampaniyalar\u0131 realla\u015fd\u0131r\u0131l\u0131r. Bel\u0259 g\u00fcz\u0259\u015ft kampaniyalar\u0131n\u0131n istehlak\u00e7\u0131lara t\u0259qdim edilm\u0259si m\u00fcsb\u0259t t\u0259cr\u00fcb\u0259dir v\u0259…<\/p>\n","protected":false},"author":2,"featured_media":31837,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[50],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31836"}],"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=31836"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31836\/revisions"}],"predecessor-version":[{"id":31838,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/31836\/revisions\/31838"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/31837"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=31836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}