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Dövlətin çağırışlarına əməl edən sahibkarlara dəstək göstərilməlidir
12 Dekabr 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Dövlətin çağırışlarına əməl edən sahibkarlara dəstək göstərilməlidir

Prezident İlham Əliyevin sərəncamı ilə koronavirus (COVID-19) pandemiyasının, həmçinin dünya enerji və səhm bazarlarında baş verən kəskin dalğalanmaların milli iqtisadiyyata mənfi təsirlərinin qiymətləndirilməsi, pandemiyadan zərər çəkməsi ehtimal olunan iqtisadi fəaliyyət sahələrinin müəyyən edilməsi məqsədilə İşçi Qrup yaradılıb. İqtisadiyyat naziri Mikayıl Cabbarovun rəhbərlik etdiyi İşçi Qrupun qarşısında qoyulmuş vəzifələrdən biri də yaranmış vəziyyətin yaxın və orta müddətlərdə ölkənin biznes mühitinə mənfi təsirinin azaldılması məqsədilə müvafiq təkliflərin hazırlanmasıdır.

Bu istiqamətdə ictimaiyyətin rəy və təkliflərinin də araşdırılması dövlətin marağındadır. İqtisadçı ekspert Mehdi Babayev "vergiler.az"a yaranmış vəziyyətdə zərər görən müəssisələrə dövlətin dəstəyinin zəruriliyini vurğulayıb: "Mən əsas iki məsələyə diqqət çəkmək istəyirəm. Birincisi, sahibkarlara dəymiş zərərin müəyyən edilməsində hər iki tərəfin – həm müvafiq dövlət qurumu əməkdaşlarının, həm də sahibkarların bu məsələyə şəffaf yanaşmalarıdır. İkincisi isə dəymiş zərərin müəyyən edilməsi formasıdır. Əvvəla, biz "zərər" anlayışına xüsusi diqqət yetirməliyik. "Müəssisənin üzləşdiyi zərər" dedikdə nəyi başa düşürük? Sahibkarın üzləşdiyi zərərlərə görə şəffaf formada müraciəti vacib amildir".

M.Babayevin fikrincə, dövlət tərəfindən sahibkarlara dəstək göstərilməsində müəssisələrin zərərinin necə müəyyənləşdirilməsi ilə bağlı məsələ önəmlidir: "Ola bilər ki, müəssisə fəaliyyətini məhdudlaşdırdıqdan sonra əldə etdiyi mənfəət kəskin azalmışdır, lakin zərərlə nəticələnməmişdir, yəni xərcləri gəlirlərindən çox olmamışdır. Yaxud müəssisənin kifayət qədər debitor alacaqları vardır, lakin debitor alacaqlarını vaxtında yığmadığına görə hazırda kreditor borclarını ödəyə bilmir. Digər tərəfdən əsassız, riskli müqavilələr çərçivəsində xərclər, kreditor öhdəlikləri artmışdır. Əgər şəffaflıqdan söhbət gedirsə, müraciət edən müəssisələrdə kütləvi olaraq əmək müqavilələrinə xitam verilməsi, əməkhaqqının az göstərilməsi və ya işçilərin ödənişsiz məzuniyyətə buraxılması halları baş vermişdirsə, belə müəssisələrin zərərlə bağlı təminat istəməsi ədalətli sayıla bilməz".

M.Babayev bildirib ki, müəssisələr adətən, mütləq sabit xərclərə görə zərər çəkir: fəaliyyətinin olub-olmamasından asılı olmayaraq müəssisə bu xərcləri çəkmək məcburiyyətindədir. Buna aylıq əməkhaqqı və onunla bağlı digər sosial ödənişlər, icarə haqları, kreditlər və onların faizləri, lizinq ödənişləri, aktivlərin saxlanılması xərclərini misal göstərmək olar. "Bunlar sabit xərclərdir, onların ödənilməsi mütləqdir. Əgər sahibkar fəaliyyət göstərmirsə, gəlir əldə etmirsə, bu xərcləri də ödəyə bilməyəcəkdir. İlk növbədə, belə xərclərin, yəni zərərin əvəzinin ödənilməsinə dəstək verilməlidir".

M.Babayev xərclərin hesablanmasında mühüm məqama diqqət çəkərək bildirib ki, həmin xərclərin özü də şəffaf təqdim edilməli, şişirtmələrə yol verilməməlidir. Hesabatlarda rəqəmlər dürüst təqdim edilməlidir: "Müəssisənin zərərinin hesablanması üçün sonuncu rübün və ya ayın hesabatları əsas götürülsə də, həmin bəyannamələr və hesabatlarda əks etdirilən göstəricilərlə yanaşı, əvvəlki dövrün göstəriciləri də müqayisəli şəkildə yoxlanılmalıdır ki, bu vəziyyətdən sui-istifadənin, başqa sözlə, son hesabatlarda şişirdilmiş rəqəmlər təqdim etməklə göstərilən dəstəkdən daha çox yararlanmaq üçün xərclərin artırılmasının qarşısı alınsın. Bunun üçün müəssisələrin əvvəlki dövrlərdəki fəaliyyəti və maliyyə göstəriciləri təhlil edilərək müqayisə aparılmalıdır. Bununla da dövlətin dəstəyi daha çox şəffaf işləyən müəssisələrə şamil olunmalıdır".

Qeyd edək ki, koronovirus pandemiyasının yayılmasını önləmək məqsədilə Nazirlər Kabineti tərəfindən bir sıra obyektlərdə, müəssisələrdə işlərin müvəqqəti dayandırılması, bu zaman işçilərin işdən çıxarılmaması və ya ödənişsiz məzuniyyətə göndərilməməsi tövsiyə edilib. M.Babayev bu tövsiyələrə əməl etməyən sahibkarlara dövlət dəstəyinin göstərilməsini məqsədəuyğun hesab etmədiyini bildirib. Onun fikrincə, ilk növbədə, işçiləri işdən azad etməyən, onların əməkhaqqını kəsməyən, dövlətin çağırışlarına əməl edən sahibkarlara dəstək göstərilməlidir.

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