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Elektron ticarətdə dövriyyələr artır
27 Yanvar 2021

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Elektron ticarətdə dövriyyələr artır Video

Qlobal iqtisadiyyatda rəqəmsal iqtisadiyyatın payı günü-gündən artmaqdadır. Son illər Azərbaycanda da elektron ticarətdə dövriyyələrin artdığı müşahidə olunur. Bəs, elektron ticarəti stimullaşdırmaq üçün bu sahədə vergitutmanın ləğv olunması mümkündürmu? Ümumiyyətlə, vergitutmanın mövcud şərtləri e-ticarətə necə təsir göstərir?

Vergilər Nazirliyinin İqtisadi təhlil və uçota nəzarət departamentinin baş direktoru Natiq Şirinov "vergiler.az" saytının "Rəsmi cavab" rubrikasında bu suala aydınlıq gətirərək bildirib ki, rəqəmsal iqtisadiyyatın ümumi iqtisadiyyatda payının artdığı nəzərə alınaraq həm rezident vergi ödəyicilərinə, həm də qeyri-rezident şəxslər tərəfindən Azərbaycan Respublikası ərazisində elektron ticarət formasında təqdim olunan iş və xidmətlərə görə vergilər hesablanır: "Burada rezident fiziki şəxslərə və ya hüquqi şəxslərə münasibətdə elektron ticarət həyata keçirilərkən verginin tutulması, qeyri-rezident şəxslərə münasibətdə vergidən azadolunma, təbii ki, müəyyən diskriminasiyaya gətirib çıxara bilər. Bununla bağlı vergi qanunvericiliyinə dəyişikliklər edilib və bu dəyişikliklərə müvafiq olaraq bəyannamələrdə müəyyən təkmilləşdirmə aparılıb. Artıq rezidentlərdə elektron ticarət üzrə dövriyyələr vergi ödəyiciləri tərəfindən müəyyən olunur. Qeyri-rezident vergi ödəyicilərində isə ödəniş həyata keçirilərkən mənbədə verginin tutulub dövlət büdcəsinə ödənilməsi tələb olunur".

Baş direktor bir faktı da qeyd edib ki, son iki il üzrə aparılmış təhlillərə əsasən, elektron ticarətdə dövriyyə əhəmiyyətli şəkildə artıb. Artıq bu sahədəki irəliləyiş dövriyyədən yaranan vergilər üzrə daxilolmalarda da özünü göstərir.