{"id":88398,"date":"2023-01-07T09:27:02","date_gmt":"2023-01-07T05:27:02","guid":{"rendered":"https:\/\/fedai.az\/?p=88398"},"modified":"2023-01-07T09:29:42","modified_gmt":"2023-01-07T05:29:42","slug":"must%c9%99qillik-dovrund%c9%99-az%c9%99rbaycanin-%c9%99n-boyuk-budc%c9%99si-m%c9%99nf%c9%99%c9%99t-vergisi-%c9%99dv-ni-ust%c9%99l%c9%99di","status":"publish","type":"post","link":"https:\/\/fedai.az\/?p=88398","title":{"rendered":"M\u00fcst\u0259qillik d\u00f6vr\u00fcnd\u0259 Az\u0259rbaycan\u0131n \u0259n b\u00f6y\u00fck b\u00fcdc\u0259si \u2013 M\u0259nf\u0259\u0259t vergisi \u018fDV-ni \u00fcst\u0259l\u0259di&#8230;"},"content":{"rendered":"\n<p><strong>Apar\u0131lan hesablamalar g\u00f6st\u0259rir ki, cari ild\u0259 Az\u0259rbaycan\u0131n b\u00fcdc\u0259 g\u0259lirl\u0259ri 30 milyard 774 milyon manat, x\u0259rcl\u0259ri 33 milyard 353 milyon manat olacaq. \u00d6t\u0259n 2022-ci ilin proqnoz g\u00f6st\u0259ricil\u0259ri il\u0259 m\u00fcqayis\u0259d\u0259 g\u0259lirl\u0259r 5.4 faiz, x\u0259rcl\u0259r 3.2 faiz art\u0131r. 2023-c\u00fc il b\u00fcdc\u0259si m\u00fcst\u0259qillik d\u00f6n\u0259minin \u0259n b\u00f6y\u00fck b\u00fcdc\u0259si hesab edilir.<\/strong><\/p>\n\n\n\n<p>B\u00fcdc\u0259nin \u0259n b\u00f6y\u00fck g\u0259lir qayna\u011f\u0131 D\u00f6vl\u0259t Neft Fondudur. Bu il fonddan b\u00fcdc\u0259y\u0259 g\u0259lirl\u0259rin 36.7 faizinin &#8212; 11 milyard 280 milyon manat\u0131n transferi proqnozla\u015fd\u0131r\u0131l\u0131r. Onu da qeyd ed\u0259k ki, Neft Fondundan b\u00fcdc\u0259y\u0259 proqnozla\u015fd\u0131r\u0131lan transferin h\u0259cmi nisb\u0259t\u0259n azald\u0131l\u0131b. 2022-ci il b\u00fcdc\u0259sind\u0259 bu g\u00f6st\u0259rici indikind\u0259n 238 milyon manat \u00e7ox &#8212; 11 milyard 518 milyon manat idi. 2023-c\u00fc ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 ikinci \u0259n b\u00f6y\u00fck g\u0259lir qayna\u011f\u0131 h\u00fcquqi \u015f\u0259xsl\u0259rin m\u0259nf\u0259\u0259t vergisidir.&nbsp;Proqnoza g\u00f6r\u0259, il \u0259rzind\u0259 bu vergi n\u00f6v\u00fc \u00fczr\u0259 b\u00fcdc\u0259y\u0259 6 milyard 417 milyon manat daxil olmal\u0131d\u0131r. Bu, b\u00fct\u00fcn b\u00fcdc\u0259 g\u0259lirl\u0259rinin 20.9 faizi dem\u0259kdir.&nbsp; Bu vergi n\u00f6v\u00fc il\u0259 ba\u011fl\u0131 diqq\u0259t\u00e7\u0259k\u0259n bir m\u0259qam da h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259n m\u0259nf\u0259\u0259t vergil\u0259ri \u00fczr\u0259 daxilolmalard\u0131r. H\u0259min daxilolmalarla ba\u011fl\u0131 proqnozlar 2022-ci ill\u0259 m\u00fcqayis\u0259d\u0259 ciddi \u00f6l\u00e7\u00fcd\u0259 art\u0131b. \u00d6t\u0259n il bu qaynaqdan b\u00fcdc\u0259y\u0259 c\u0259mi 5 milyard 290 milyon manat\u0131n daxil olmas\u0131 g\u00f6zl\u0259nilirdi, amma bu il h\u00fcquqi \u015f\u0259xsl\u0259rd\u0259n b\u00fcdc\u0259y\u0259 1 milyard 127 milyon manat v\u0259 ya 21.3 faiz daha \u00e7ox m\u0259nf\u0259\u0259t vergisi \u00f6d\u0259nilm\u0259si proqnozla\u015fd\u0131r\u0131l\u0131r. M\u0259nf\u0259\u0259t vergisi \u00fczr\u0259 proqnozlar\u0131n bel\u0259 artmas\u0131 hesab\u0131na bu istiqam\u0259t b\u00fcdc\u0259nin \u0259n \u00e7ox g\u0259lir proqnozla\u015fd\u0131r\u0131lan ikinci istiqam\u0259tin\u0259 \u00e7evrilib. \u00d6t\u0259n ilin b\u00fcdc\u0259sind\u0259 Neft Fondunun transferl\u0259rind\u0259n sonra \u0259n \u00e7ox g\u0259lir \u0259lav\u0259 d\u0259y\u0259r vergisi \u00fczr\u0259 proqnozla\u015fd\u0131r\u0131l\u0131rd\u0131. 2023-c\u00fc ilin b\u00fcdc\u0259sind\u0259 fiziki \u015f\u0259xsl\u0259rin g\u0259lir vergisi \u00fczr\u0259 proqnoz m\u0259bl\u0259\u011fi 1 milyard 680 milyon manatd\u0131r. Ke\u00e7\u0259n il bu r\u0259q\u0259m 1 milyard 485 milyon manat idi.&nbsp;Bel\u0259likl\u0259, bu il h\u00f6kum\u0259t g\u0259lir vergisi \u00fczr\u0259 daxilolmalar\u0131n 13 faiz artaca\u011f\u0131n\u0131 proqnozla\u015fd\u0131r\u0131b. 2023-c\u00fc ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 \u00fc\u00e7\u00fcnc\u00fc \u0259n b\u00f6y\u00fck g\u0259lir qayna\u011f\u0131 \u0259lav\u0259 d\u0259y\u0259r vergisidir (\u018fDV). \u0130l \u0259rzind\u0259 bu vergi n\u00f6v\u00fc \u00fczr\u0259 d\u00f6vl\u0259t b\u00fcdc\u0259sin\u0259 6 milyard 42 milyon manat\u0131n daxil olmas\u0131 n\u0259z\u0259rd\u0259 tutulur. Bu, toplam b\u00fcdc\u0259 g\u0259lirl\u0259rinin 19.6 faizi dem\u0259kdir.&nbsp; N\u0259z\u0259r\u0259 almaq laz\u0131md\u0131r ki, bu vergi n\u00f6v\u00fc dolay\u0131 vergi say\u0131l\u0131r, \u00e7\u00fcnki m\u0259hsulun qiym\u0259tin\u0259 \u0259lav\u0259 edilir v\u0259 bu verginin \u00f6d\u0259yicisi istehlak\u00e7\u0131lar olur. O da unudulmamal\u0131d\u0131r ki, \u00f6t\u0259n il inflyasiyan\u0131n k\u0259skinl\u0259\u015fm\u0259si bu verginin y\u0131\u011f\u0131mlar\u0131n\u0131 da art\u0131r\u0131b. Ax\u0131 \u018fDV, qeyd edil\u0259n kimi, m\u0259hsulun qiym\u0259tin\u0259 \u0259lav\u0259 edilir. Bu bax\u0131mdan, m\u0259hsulun qiym\u0259ti artd\u0131qca, ona hesablanan \u018fDV d\u0259 art\u0131r. Bilindiyi kimi, \u018fDV-nin azald\u0131lmas\u0131 v\u0259 ya dondurulmas\u0131 h\u00f6kum\u0259tl\u0259rin qiym\u0259t art\u0131mlar\u0131 il\u0259 m\u00fcbariz\u0259d\u0259 yararland\u0131\u011f\u0131 ba\u015fl\u0131ca al\u0259tl\u0259rd\u0259n biridir. D\u00f6vl\u0259t b\u00fcdc\u0259si g\u0259lirl\u0259rinin formala\u015fmas\u0131nda n\u00f6vb\u0259ti \u0259n b\u00f6y\u00fck pay &nbsp;aksizl\u0259r \u00fczr\u0259 daxilolmalard\u0131r. Aksiz &nbsp;aksizli mallar\u0131n sat\u0131\u015f qiym\u0259tin\u0259 daxil edil\u0259n dolay\u0131, y\u0259ni istehlak vergi n\u00f6v\u00fcd\u00fcr. Az\u0259rbaycanda aksizli mallara bunlar aid edilir: 1. \u0130\u00e7m\u0259li spirt, piv\u0259 v\u0259 spirtli i\u00e7kil\u0259rin b\u00fct\u00fcn n\u00f6vl\u0259ri; 2. T\u00fct\u00fcn m\u0259mulatlar\u0131; 3. Neft m\u0259hsullar\u0131; 4. Minik avtomobill\u0259ri, istirah\u0259t v\u0259 ya idman \u00fc\u00e7\u00fcn yaxtalar v\u0259 bu m\u0259qs\u0259dl\u0259r \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan dig\u0259r \u00fcz\u0259n vasit\u0259l\u0259r; 5. \u0130dxal olunan platin, q\u0131z\u0131l, ondan haz\u0131rlanm\u0131\u015f z\u0259rg\u0259rlik v\u0259 dig\u0259r m\u0259i\u015f\u0259t m\u0259mulatlar\u0131, emal olunmu\u015f, \u00e7e\u015fidl\u0259nmi\u015f, \u00e7\u0259r\u00e7iv\u0259y\u0259 sal\u0131nm\u0131\u015f v\u0259 b\u0259rkidilmi\u015f almaz; 6. \u0130dxal olunan x\u0259z-d\u0259ri m\u0259mulatlar\u0131. 2023-c\u00fc ild\u0259 Az\u0259rbaycan b\u00fcdc\u0259sin\u0259 aksizl\u0259r hesab\u0131na toplam 1 milyard 378 milyon manat\u0131n daxil olmas\u0131 proqnozla\u015fd\u0131r\u0131l\u0131r. Bu, b\u00fcdc\u0259 g\u0259lirl\u0259rinin 4.5 faizi dem\u0259kdir. \u00d6t\u0259n ill\u0259 m\u00fcqayis\u0259d\u0259 2023-c\u00fc ild\u0259 aksizl\u0259r \u00fczr\u0259 daxilolmalar\u0131n h\u0259cmi 100 milyon manat daha \u00e7ox olacaq. 2023-c\u00fc ild\u0259 g\u00f6mr\u00fck r\u00fcsumlar\u0131 hesab\u0131na b\u00fcdc\u0259y\u0259 daxil olmas\u0131 g\u00f6zl\u0259nil\u0259n v\u0259saitin h\u0259cmi 1 milyard 348 milyard manatd\u0131r. Bu, toplam b\u00fcdc\u0259 g\u0259lirl\u0259rinin t\u0259xmin\u0259n 4.4 faizidir. G\u00f6mr\u00fck r\u00fcsumlar\u0131 \u00fczr\u0259 proqnoz \u00f6t\u0259n ill\u0259 m\u00fcqayis\u0259d\u0259 c\u0259mi 48 milyon manat art\u0131r\u0131l\u0131b. B\u00fcdc\u0259 g\u0259lirl\u0259rinin formala\u015fmas\u0131nda nisb\u0259t\u0259n iri paya sahib istiqam\u0259tl\u0259rd\u0259n biri d\u0259 b\u00fcdc\u0259 qurumlar\u0131n\u0131n \u00f6d\u0259ni\u015fli xidm\u0259tl\u0259rdir. 2023-c\u00fc ild\u0259 bu istiqam\u0259td\u0259 b\u00fcdc\u0259y\u0259 726 milyon 500 min manat\u0131n daxil olmas\u0131 g\u00f6zl\u0259nilir. Proqnozla\u015fd\u0131r\u0131l\u0131r ki, daha 272 milyon manat da b\u00fcdc\u0259y\u0259 d\u00f6vl\u0259t r\u00fcsumlar\u0131 hesab\u0131na qazand\u0131r\u0131lacaq.<\/p>\n\n\n\n<p>Az\u0259rbaycan\u0131n d\u00f6vl\u0259t b\u00fcdc\u0259sinin ba\u015fl\u0131ca x\u0259rc istiqam\u0259ti ad\u0259t\u0259n tikinti x\u0259rcl\u0259ridir. 2006-c\u0131 ild\u0259n b\u0259ri h\u0259min x\u0259rcl\u0259r b\u00fcdc\u0259d\u0259 \u0259n b\u00f6y\u00fck x\u0259rc madd\u0259si olaraq qalma\u011fa davam edir.\u00a02023-c\u00fc ild\u0259 tikinti v\u0259 \u015f\u0259h\u0259rsalma i\u015fl\u0259rin\u0259 b\u00fcdc\u0259d\u0259n toplam 5 milyard 652 milyon manat\u0131n s\u0259rf edilm\u0259si n\u0259z\u0259rd\u0259 tutulur. Bu, b\u00fcdc\u0259nin toplam x\u0259rcl\u0259rinin t\u0259xmin\u0259n 17 faizidir.\u00a0Bu v\u0259saitin 2 milyard 650 milyon manat\u0131 d\u00f6vl\u0259t \u0259sasl\u0131 v\u0259sait qoyulu\u015funa, y\u0259ni investisiya x\u0259rcl\u0259rin\u0259, 3 milyard manat\u0131 is\u0259 i\u015f\u011faldan qurtar\u0131lm\u0131\u015f \u0259razil\u0259rin b\u0259rpas\u0131na y\u00f6n\u0259ldil\u0259c\u0259k. 2023-c\u00fc ilin b\u00fcdc\u0259sind\u0259 tikinti v\u0259 \u015f\u0259h\u0259rsalma il\u0259 ba\u011fl\u0131 n\u0259z\u0259rd\u0259 tutulan ay\u0131rmalar 2022-ci ilin proqnoz g\u00f6st\u0259ricisind\u0259n azd\u0131r. O vaxt bu istiqam\u0259t \u00fczr\u0259 5 milyard 972 milyon manat\u0131n \u2013 indikind\u0259n 320 milyon manat \u00e7oxun x\u0259rcl\u0259nm\u0259si n\u0259z\u0259rd\u0259 tutulmu\u015fdu. Ancaq unutmaq olmaz ki, \u00f6t\u0259n ilin ortas\u0131nda enerji qiym\u0259tl\u0259ri h\u00f6kum\u0259tin g\u00f6zl\u0259diyind\u0259n daha art\u0131q oldu\u011fundan il ortas\u0131 b\u00fcdc\u0259d\u0259 d\u0259yi\u015fiklik edilmi\u015fdi. M\u0259hz h\u0259min d\u0259yi\u015fiklikl\u0259rd\u0259n sonra tikinti x\u0259rcl\u0259ri bir q\u0259d\u0259r d\u0259 art\u0131r\u0131lm\u0131\u015fd\u0131. 2022-ci ilin \u0259vv\u0259lind\u0259 b\u00fcdc\u0259d\u0259n tikinti m\u0259qs\u0259dil\u0259 ayr\u0131lan x\u0259rcl\u0259r 4 milyard 992 milyon manat idi. Bu bax\u0131mdan, enerji qiym\u0259tl\u0259ri g\u00f6zl\u0259nil\u0259ni a\u015fsa, bu il d\u0259 tikinti x\u0259rcl\u0259rinin bir q\u0259d\u0259r art\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. 2023-c\u00fc ilin b\u00fcdc\u0259si hesablanark\u0259n neftin bir barrelinin qiym\u0259ti 50 dollardan g\u00f6t\u00fcr\u00fcl\u00fcb. D\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 tikinti v\u0259 \u015f\u0259h\u0259rsalma x\u0259rcl\u0259rind\u0259n sonra \u0259n \u00e7ox v\u0259sait m\u00fcdafi\u0259 v\u0259 milli t\u0259hl\u00fck\u0259sizlik istiqam\u0259tin\u0259 ayr\u0131l\u0131b.\u00a02023-c\u00fc ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259n bu istiqam\u0259td\u0259 5 milyard 331 milyon manat\u0131n x\u0259rcl\u0259nm\u0259si proqnozla\u015fd\u0131r\u0131l\u0131r.\u00a02022-ci il b\u00fcdc\u0259sind\u0259 h\u0259min r\u0259q\u0259m 5 milyard 84 milyon manat idi. Dem\u0259li, bu il m\u00fcdafi\u0259 v\u0259 milli t\u0259hl\u00fck\u0259sizlikl\u0259 ba\u011fl\u0131 x\u0259rcl\u0259r t\u0259xmin\u0259n 5 faiz daha y\u00fcks\u0259kdir. 2023-c\u00fc il b\u00fcdc\u0259si x\u0259rcl\u0259rinin t\u0259xmin\u0259n 16 faizi m\u00fcdafi\u0259 v\u0259 milli t\u0259hl\u00fck\u0259sizlikl\u0259 ba\u011fl\u0131 olacaq. 2023-c\u00fc ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 \u0259n \u00e7ox yer tutan \u00fc\u00e7\u00fcnc\u00fc istiqam\u0259t t\u0259hsildir.\u00a0\u0130l \u0259rzind\u0259 b\u00fcdc\u0259d\u0259n t\u0259hsil istiqam\u0259tin\u0259 toplam 4 milyard 423 milyon manat\u0131n x\u0259rcl\u0259nm\u0259si proqnozla\u015fd\u0131r\u0131l\u0131r. Bu, d\u00f6vl\u0259t b\u00fcdc\u0259sinin x\u0259rc istiqam\u0259tinin 13 faizi dem\u0259kdir.\u00a0T\u0259hsil istiqam\u0259tind\u0259ki x\u0259rcl\u0259rl\u0259 ba\u011fl\u0131 diqq\u0259t\u00e7\u0259k\u0259n \u0259sas m\u0259qam 2022-ci il\u0259 nisb\u0259td\u0259 ciddi art\u0131m\u0131n ba\u015f verm\u0259sidir. Bel\u0259 ki, 2022-ci ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 t\u0259hsil istiqam\u0259tin\u0259 3 milyard 887 milyon manat ayr\u0131lm\u0131\u015fd\u0131. Dem\u0259li, builki b\u00fcdc\u0259d\u0259 t\u0259hsil x\u0259rcl\u0259ri 14 faiz \u00e7ox proqnozla\u015fd\u0131r\u0131l\u0131b. 2023-c\u00fc ilin d\u00f6vl\u0259t b\u00fcdc\u0259sind\u0259 \u0259n \u00e7ox v\u0259sait n\u0259z\u0259rd\u0259 tutulan d\u00f6rd\u00fcnc\u00fc istiqam\u0259t sosial m\u00fcdafi\u0259 v\u0259 sosial t\u0259minatd\u0131r. \u0130l \u0259rzind\u0259 b\u00fcdc\u0259d\u0259n bu istiqam\u0259t\u0259 toplam 4 milyard 416 milyon manat\u0131n x\u0259rcl\u0259nm\u0259si proqnozla\u015fd\u0131r\u0131l\u0131r. Bu, b\u00fcdc\u0259nin b\u00fct\u00fcn x\u0259rcl\u0259rinin 13 faizi dem\u0259kdir. B\u00fct\u00f6vl\u00fckd\u0259 2023-c\u00fc il b\u00fcdc\u0259sinin toplam x\u0259rcl\u0259rinin t\u0259xmin\u0259n 60 faizi yaln\u0131z bu d\u00f6rd istiqam\u0259td\u0259 x\u0259rcl\u0259n\u0259c\u0259k.\u00a0Bu il sosial x\u0259rcl\u0259rl\u0259 ba\u011fl\u0131 b\u00fcdc\u0259d\u0259n ayr\u0131lan v\u0259sait 2022-ci ill\u0259 m\u00fcqayis\u0259d\u0259 t\u0259xmin\u0259n 700 milyon manat v\u0259 ya 18 faiz \u00e7oxdur.\u00a0Minimum \u0259m\u0259khaqq\u0131 v\u0259 ya minimum pensiyan\u0131n, el\u0259c\u0259 d\u0259 dig\u0259r m\u00fcavin\u0259tl\u0259rin art\u0131r\u0131lmas\u0131na dair q\u0259rar\u0131n icras\u0131 da m\u0259hz ayr\u0131lan bu v\u0259saitin hesab\u0131na h\u0259yata ke\u00e7\u0259c\u0259k. baki-xeber.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Apar\u0131lan hesablamalar g\u00f6st\u0259rir ki, cari ild\u0259 Az\u0259rbaycan\u0131n b\u00fcdc\u0259 g\u0259lirl\u0259ri 30 milyard 774 milyon manat, x\u0259rcl\u0259ri 33 milyard 353 milyon manat olacaq. \u00d6t\u0259n 2022-ci ilin<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-88398","post","type-post","status-publish","format-standard","hentry","category-sosial"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/88398","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=88398"}],"version-history":[{"count":2,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/88398\/revisions"}],"predecessor-version":[{"id":88401,"href":"https:\/\/fedai.az\/index.php?rest_route=\/wp\/v2\/posts\/88398\/revisions\/88401"}],"wp:attachment":[{"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=88398"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=88398"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fedai.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=88398"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}