{"id":6293,"date":"2022-12-22T07:00:00","date_gmt":"2022-12-22T04:00:00","guid":{"rendered":"https:\/\/rockvell.com\/?p=6293"},"modified":"2022-12-22T11:27:36","modified_gmt":"2022-12-22T08:27:36","slug":"sahibkarliq-sah%c9%99sind%c9%99-klasterl%c9%99sm%c9%99y%c9%99-dair-daha-bir-muhum-addim","status":"publish","type":"post","link":"https:\/\/rockvell.com\/?p=6293","title":{"rendered":"Sahibkarl\u0131q sah\u0259sind\u0259 klasterl\u0259\u015fm\u0259y\u0259 dair daha bir m\u00fch\u00fcm add\u0131m"},"content":{"rendered":"\n<p class=\"has-medium-font-size\"><strong>Sahibkarl\u0131q sah\u0259sind\u0259 klasterl\u0259\u015fm\u0259y\u0259 dair daha bir m\u00fch\u00fcm add\u0131m<\/strong><\/p>\n\n\n\n<p>Son ill\u0259r \u00f6lk\u0259mizd\u0259 sahibkarl\u0131q sah\u0259sind\u0259 klasterl\u0259\u015fm\u0259nin t\u0259\u015fviqi m\u0259qs\u0259dil\u0259 \u00e7ox\u015fax\u0259li islahatlar apar\u0131lmaqdad\u0131r. \u0130qtisadiyyat Nazirliyi t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f \u201cKOB klaster \u015firk\u0259ti\u201dnin meyarlar\u0131n\u0131 v\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 klasterl\u0259r \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f vergi g\u00fcz\u0259\u015ftl\u0259rini x\u00fcsusil\u0259 qeyd etm\u0259k olar. Bel\u0259 ki, Vergi M\u0259c\u0259ll\u0259sinin m\u00fcvafiq madd\u0259l\u0259rin\u0259 uy\u011fun olaraq, KOB klaster \u015firk\u0259tinin \u015f\u0259had\u0259tnam\u0259si verilmi\u015f kommersiya h\u00fcquqi \u015f\u0259xsl\u0259r KOB klaster \u015firk\u0259tinin \u015f\u0259had\u0259tnam\u0259sini alaraq m\u0259nf\u0259\u0259t vergisind\u0259n, torpaq vergisind\u0259n v\u0259 \u0259mlak vergisind\u0259n 7 il m\u00fcdd\u0259tin\u0259, h\u0259m\u00e7inin m\u00fcvafiq t\u0259sdiqedici s\u0259n\u0259d \u0259sas\u0131nda istehsal, yaxud emal m\u0259qs\u0259dl\u0259ri \u00fc\u00e7\u00fcn texnikan\u0131n, texnoloji avadanl\u0131qlar\u0131n v\u0259 qur\u011fular\u0131n idxal\u0131 \u00fczr\u0259 \u018fDV-d\u0259n azad olunurlar. Vergi M\u0259c\u0259ll\u0259si il\u0259 KOB klasterin i\u015ftirak\u00e7\u0131s\u0131 olan f\u0259rdi sahibkar v\u0259 h\u00fcquqi \u015f\u0259xsl\u0259r \u00fc\u00e7\u00fcn d\u0259 vergi g\u00fcz\u0259\u015ftl\u0259ri n\u0259z\u0259rd\u0259 tutulur. Bu \u015f\u0259xsl\u0259r KOB klaster \u015firk\u0259ti il\u0259 ba\u011flanm\u0131\u015f m\u00fcqavil\u0259 \u0259sas\u0131nda t\u0259qdim etdiyi mal (i\u015f, xidm\u0259t) \u00fczr\u0259 \u0259ld\u0259 etdiyi g\u0259lirin (m\u0259nf\u0259\u0259tin) kapital xarakterli x\u0259rcl\u0259rin \u00e7\u0259kilm\u0259sin\u0259 y\u00f6n\u0259ldil\u0259n hiss\u0259sin\u0259 7 il m\u00fcdd\u0259tin\u0259 g\u0259lir (m\u0259nf\u0259\u0259t) vergisind\u0259n azad olunurlar.\u00a0<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/rockvell.com\/wp-content\/uploads\/2022\/12\/N\u0259z\u0259rin\u0259-2-1024x1024.png\" alt=\"\" class=\"wp-image-6294\" srcset=\"https:\/\/rockvell.com\/wp-content\/uploads\/2022\/12\/N\u0259z\u0259rin\u0259-2-1024x1024.png 1024w, https:\/\/rockvell.com\/wp-content\/uploads\/2022\/12\/N\u0259z\u0259rin\u0259-2-300x300.png 300w, https:\/\/rockvell.com\/wp-content\/uploads\/2022\/12\/N\u0259z\u0259rin\u0259-2-150x150.png 150w, https:\/\/rockvell.com\/wp-content\/uploads\/2022\/12\/N\u0259z\u0259rin\u0259-2-768x768.png 768w, https:\/\/rockvell.com\/wp-content\/uploads\/2022\/12\/N\u0259z\u0259rin\u0259-2-1536x1536.png 1536w, https:\/\/rockvell.com\/wp-content\/uploads\/2022\/12\/N\u0259z\u0259rin\u0259-2-360x360.png 360w, https:\/\/rockvell.com\/wp-content\/uploads\/2022\/12\/N\u0259z\u0259rin\u0259-2.png 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure><\/div>\n\n\n<p>Qeyd edil\u0259n stimulla\u015fd\u0131r\u0131c\u0131 mexanizml\u0259r KOB-lar aras\u0131nda qar\u015f\u0131l\u0131ql\u0131 iqtisadi m\u00fcnasib\u0259tl\u0259rin qurulmas\u0131n\u0131, onlar\u0131n \u0259laq\u0259li f\u0259aliyy\u0259tini, r\u0259qab\u0259tqabiliyy\u0259tli mal v\u0259 xidm\u0259tl\u0259rin istehsal\u0131n\u0131 t\u0259\u015fviq edir ki, bu da \u00f6z n\u00f6vb\u0259sind\u0259 KOB-lar\u0131n bazarlara \u00e7\u0131x\u0131\u015f imkanlar\u0131n\u0131 asanla\u015fd\u0131r\u0131r.&nbsp;<\/p>\n\n\n\n<p>Az\u0259rbaycan Respublikas\u0131 Przedentinin 15 dekabr 2022-ci il tarixli F\u0259rman\u0131 il\u0259 t\u0259sdiq edilmi\u015f \u201cMikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131q subyektl\u0259rinin klasterl\u0259ri haqq\u0131nda N\u00fcmun\u0259vi \u018fsasnam\u0259\u201d \u00f6lk\u0259mizd\u0259 klasterl\u0259\u015fm\u0259nin t\u0259\u015fviqi istiqam\u0259tind\u0259 h\u0259yata ke\u00e7iril\u0259n t\u0259dbirl\u0259rin davam\u0131 olmaqla, bu sah\u0259d\u0259 m\u00f6vcud olan normativ h\u00fcquqi bazan\u0131n \u0259sas elementl\u0259rind\u0259ndir. S\u0259n\u0259d mikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131q subyektl\u0259rinin klasterl\u0259rind\u0259 sahibkarl\u0131q f\u0259aliyy\u0259tinin h\u0259yata ke\u00e7irilm\u0259sinin t\u0259\u015fkilati, h\u00fcquqi v\u0259 iqtisadi \u0259saslar\u0131n\u0131 m\u00fc\u0259yy\u0259n edir v\u0259 KOB klasterinin yarad\u0131lmas\u0131 v\u0259 l\u0259\u011fvi prosedurlar\u0131n\u0131 t\u0259nziml\u0259yir.<\/p>\n\n\n\n<p>Klasterl\u0259rin yarad\u0131lmas\u0131n\u0131n ba\u015fl\u0131ca m\u0259qs\u0259dl\u0259ri qeyri-neft sektorunda r\u0259qab\u0259tqabiliyy\u0259tli m\u0259hsul istehsal\u0131n\u0131n v\u0259 xidm\u0259t g\u00f6st\u0259rilm\u0259sinin t\u0259\u015fviqi, bu sah\u0259d\u0259 KOB-lar \u00fc\u00e7\u00fcn \u0259lveri\u015fli \u015f\u0259raitin yarad\u0131lmas\u0131, onlar aras\u0131nda \u0259laq\u0259l\u0259ndirm\u0259nin g\u00fccl\u0259ndirilm\u0259si, \u0259m\u0259kqabiliyy\u0259tli \u0259halinin istehsal sah\u0259sind\u0259 m\u0259\u015f\u011fullu\u011funun art\u0131r\u0131lmas\u0131, \u00f6lk\u0259nin yerli v\u0259 xarici investisiyalar \u00fc\u00e7\u00fcn \u0259lveri\u015fliliyinin art\u0131r\u0131lmas\u0131d\u0131r.<\/p>\n\n\n\n<p>\u018fsasnam\u0259y\u0259 \u0259sas\u0259n, KOB klaster &#8211; eyni v\u0259 ya ox\u015far iqtisadi f\u0259aliyy\u0259t sah\u0259l\u0259rind\u0259, m\u00fc\u0259yy\u0259n co\u011frafi b\u00f6lg\u0259d\u0259 yerl\u0259\u015fm\u0259 \u0259sas\u0131nda yaranan, i\u015f\u00e7i q\u00fcvv\u0259sini, vahid bazar\u0131 v\u0259 xidm\u0259tl\u0259ri b\u00f6l\u00fc\u015f\u0259n, qar\u015f\u0131l\u0131ql\u0131 iqtisadi m\u00fcnasib\u0259tl\u0259r quraraq \u0259laq\u0259li, bir-birini tamamlayan v\u0259 birg\u0259 f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n KOB klaster \u015firk\u0259ti v\u0259 KOB klasteri i\u015ftirak\u00e7\u0131lar\u0131n\u0131n m\u0259cmusudur.&nbsp;<\/p>\n\n\n\n<p>KOB klasterinin yarad\u0131lmas\u0131 \u00fc\u00e7\u00fcn kommersiya h\u00fcquqi \u015f\u0259xs olan KOB klaster \u015firk\u0259ti ondan qar\u015f\u0131l\u0131ql\u0131 sur\u0259td\u0259 as\u0131l\u0131 olmayan v\u0259 KOB klasterin i\u015ftirak\u00e7\u0131s\u0131 olmaq ist\u0259y\u0259n \u0259n az\u0131 10 mikro, ki\u00e7ik v\u0259 ya orta sahibkarl\u0131q subyekti il\u0259 t\u0259s\u0259rr\u00fcfat \u0259qdl\u0259rini ba\u011flamal\u0131d\u0131r. Bu \u015f\u0259xsl\u0259r KOB klaster \u015firk\u0259ti v\u0259 KOB klasterinin i\u015ftirak\u00e7\u0131s\u0131 kimi f\u0259aliyy\u0259t g\u00f6st\u0259rm\u0259k \u00fc\u00e7\u00fcn Ki\u00e7ik v\u0259 Orta Biznesin \u0130nki\u015faf\u0131 Agentliyin\u0259 (KOB\u0130A) m\u00fcraci\u0259t ed\u0259r\u0259k m\u00fcvafiq \u015f\u0259had\u0259tnam\u0259l\u0259ri \u0259ld\u0259 etm\u0259lidirl\u0259r. KOB\u0130A t\u0259r\u0259find\u0259n \u015f\u0259had\u0259tnam\u0259l\u0259rin verilm\u0259si \u00fc\u00e7\u00fcn \u0259riz\u0259\u00e7il\u0259r KOB klasterinin meyarlar\u0131na uy\u011fun g\u0259lm\u0259lidirl\u0259r.&nbsp;<\/p>\n\n\n\n<p>\u201cMikro, ki\u00e7ik v\u0259 orta sahibkarl\u0131q subyektl\u0259rinin klasterl\u0259ri haqq\u0131nda N\u00fcmun\u0259vi \u018fsasnam\u0259\u201d, \u201cKOB klaster \u015firk\u0259ti\u201dnin meyarlar\u0131\u201d v\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 klaster \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmu\u015f g\u00fcz\u0259\u015ftl\u0259r bar\u0259d\u0259 daha \u0259trafl\u0131 m\u0259lumat\u0131 a\u015fa\u011f\u0131dak\u0131 linkl\u0259rd\u0259n \u0259ld\u0259 etm\u0259k olar:&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/president.az\/az\/articles\/view\/58212\">https:\/\/president.az\/az\/articles\/view\/58212<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/e-qanun.az\/framework\/46948\">https:\/\/e-qanun.az\/framework\/46948<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/e-qanun.az\/framework\/42728\">https:\/\/e-qanun.az\/framework\/42728<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sahibkarl\u0131q sah\u0259sind\u0259 klasterl\u0259\u015fm\u0259y\u0259 dair daha bir m\u00fch\u00fcm add\u0131m Son ill\u0259r \u00f6lk\u0259mizd\u0259 sahibkarl\u0131q sah\u0259sind\u0259 klasterl\u0259\u015fm\u0259nin t\u0259\u015fviqi m\u0259qs\u0259dil\u0259 \u00e7ox\u015fax\u0259li islahatlar apar\u0131lmaqdad\u0131r. \u0130qtisadiyyat Nazirliyi t\u0259r\u0259find\u0259n t\u0259sdiq edilmi\u015f \u201cKOB klaster \u015firk\u0259ti\u201dnin meyarlar\u0131n\u0131 v\u0259 Vergi M\u0259c\u0259ll\u0259sind\u0259 klasterl\u0259r \u00fc\u00e7\u00fcn m\u00fc\u0259yy\u0259n edilmi\u015f&#8230;<\/p>\n","protected":false},"author":2,"featured_media":6294,"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\/6293"}],"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=6293"}],"version-history":[{"count":1,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/6293\/revisions"}],"predecessor-version":[{"id":6295,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/posts\/6293\/revisions\/6295"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=\/wp\/v2\/media\/6294"}],"wp:attachment":[{"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/rockvell.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}