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Azərbaycan yüksək beynəlxalq reytinqə layiq görülüb
5 Dekabr 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Azərbaycan yüksək beynəlxalq reytinqə layiq görülüb

Beynəlxalq vergitutma sahəsində xüsusi əhəmiyyət kəsb edən məsələlərdən biri vergi orqanları arasında məlumat mübadiləsinin genişləndirilməsi və bu sahədə formalaşmış beynəlxalq standartların tətbiqidir. Azərbaycan 2013-cü ildən “Vergi məqsədləri üçün şəffaflıq və məlumat mübadiləsi üzrə Qlobal Forum”a üzv olmaqla şəffaflıq və məlumat mübadiləsi üzrə beynəlxalq standartların tətbiqi və qiymətləndirmə prosesində iştirakı öhdəliyini öz üzərinə götürüb.

Qlobal Forum tərəfindən indiyədək 2010-2016-cı və 2016-2024-cü illəri əhatə edən qiymətləndirmənin iki mərhələsi həyata keçirilib. Birinci mərhələ çərçivəsində 125 yurisdiksiya əhatə olunub. Azərbaycan Respublikası üzrə qiymətləndirmənin ikinci mərhələsinin 2023-cü ilin sentyabr ayında başlanıldığı elan edilib və bu il həmin mərhələ çərçivəsində qiymətləndirici ekspertlərin ölkəmizə səfəri baş tutub. Ekspertlər səfər çərçivəsində ölkəmizin qanunvericiliyi və təcrübəsi ilə əyani tanış olublar. Qiymətləndirmə Qrupunun (PRG) 48-ci iclasında qiymətləndirmənin ikinci mərhələsi üzrə elan edilmiş nəticələrə əsasən, Azərbaycan Respublikası ən yüksək “compliant” (uyğundur) reytinq balına layiq görülüb. Ölkə reytinqi və müvafiq hesabat noyabrın 21-də İqtisadi Əməkdaşlıq və İnkişaf Təşkilatının rəsmi internet səhifəsində dərc edilib.

Qlobal Forum tərəfindən ölkələr üzrə 2-ci mərhələ çərçivəsində qiymətləndirmələrə 2016-cı ildən başlanılıb və proses Azərbaycandan başqa ümumilikdə 123 ölkəni əhatə edib. Nəticələrə əsasən, 18 ölkə “Compliant” (standartlara uyğundur), 91 ölkə “Largely compliant” (standartlara əsasən uyğundur), 12 ölkə “Partially compliant” (standartlara qismən uyğundur), 2 ölkə isə “Non-compliant” (standartlara uyğun deyil) reytinqlərinə layiq görülüb.

2019-cu ildən isə ölkələr üzrə qiymətləndirmələr daha dərindən həyata keçirilir və həmin tarixdən indiyədək ən yüksək “Compliant” reytinqini əldə edən 4 ölkədən sonra məhz Azərbaycan Respublikası olub. Qiymətləndirmə prosesi çərçivəsində bir sıra qanunvericilik aktlarının və beynəlxalq müqavilələrin müddəaları, ölkədə hüquqi şəxslərin qeydiyyatı və ləğv olunması prosesləri, vergi orqanlarında qeydiyyat məlumatlarının mövcudluğu və aktuallığı, hüquqi şəxslər tərəfindən vergi bəyannamələrinin verilməsi təcrübəsi təhlil edilib. Bundan başqa, ölkədə mühasibat uçotu və bank sənədlərinin mövcudluğu, saxlanılması qaydaları, həmin məlumatların vergi orqanlarına əlçatanlığı, ölkədə vergi orqanlarının hüquqları və mövcud məlumat mənbələri, vergi ödəyiciləri tərəfindən vergi qanunvericiliyinə əməletmə səviyyəsi, Azərbaycan Respublikasının beynəlxalq tərəfdaşlarının sayı, mübadilə olunan məlumatların keyfiyyəti və tamlığı, həmin məlumatın təhlükəsizliyinin qorunması şərtləri də araşdırılıb.

Qlobal Forum çərçivəsində Azərbaycanın ən yüksək reytinqə layiq görülməsi ölkəmizdə şəffaf, beynəlxalq standartlara uyğun və bütün tərəfdaş ölkələrlə səmərəli məlumat mübadiləsinin aparılması imkanını təmin edən müasir vergi sisteminin mövcud olmasından xəbər verir. Bu göstərici ölkəmizə bir sıra üstünlüklər qazandırır, əlverişli investisiya mühitinin və şəffaflığın təminatı fonunda ölkənin beynəlxalq nüfuzunun yüksəlməsi, xarici investisiya axınının stimullaşdırılması, eləcə də iri maliyyə mərkəzlərinin təmsil olunduğu unikal bir Forumda Azərbaycanın etibarlı tərəfdaş kimi qəbul edilməsi baxımından xüsusi əhəmiyyət daşıyır.

Vergiİşğaldan azad edilmiş ərazilərdə uçota alınmayan şirkət vergi güzəştlərindən yararlana bilərmi? VergiSığorta məbləğinin gəlirdən çıxılması VergiArtıq ödənilmiş vergi məbləğinin geri qaytarılması VergiNəqliyyat vasitəsini icarəyə götürən müəssisənin hansı vergi öhdəliyi yaranır? Vergiİcarə götürülən obyektə çəkilən xərclər gəlirdən çıxılırmı? VergiMəzuniyyət haqqından məcburi dövlət sosial sığorta haqqının tutulması VergiBankdan xarici valyuta alan vergi ödəyicisi üçün məzənnə fərqi xərc kimi nəzərə alınırmı? VergiQuş ətinin satışı ƏDV-yə cəlb olunurmu? VergiMüharibə veteranlarının vergi güzəşti hansı tarixdən hesablanır? VergiFiziki şəxslərin əmlak vergisinə görə güzəştinin hesablanması