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İcarəyə verilən torpağın vergisini kim ödəməlidir...
29 Mart 2024

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

İcarəyə verilən torpağın vergisini kim ödəməlidir...

Azərbaycan Respublikası ərazisində mülkiyyətində və istifadəsində torpaq sahələri olan fiziki və hüquqi şəxslər torpaq vergisinin ödəyiciləridir. Bəzən elə olur ki, bir şəxs digər şəxsə torpağını icarəyə verir. Sual yaranır: bu zaman torpaq vergisini torpağı icarəyə verən mülkiyyətçi ödəməlidir, yoxsa onu icarəyə götürən?

Mövzunu şərh edən iqtisadçı ekspert Anar Bayramov bildirib ki, həm Torpaq Məcəlləsinin 99-cu maddəsinə, həm də "Torpaq icarəsi haqqında" Qanunun 14-cü maddəsinə əsasən, əgər torpağı icarəyə verən şəxsin özü torpaq vergisi tədiyyəçisi olarsa, o zaman torpaq vergisi icarəçi (icarəyə götürən) tərəfindən icarəyə verənə ödənilən icarə haqqının tərkibinə daxil edilir. Torpağın icarəçinin faktiki istifadəsində olmasına baxmayaraq, icarəyə verən torpaq vergisi üzrə tədiyyəçi olduğuna görə, torpaq vergisini özü ödəyir və torpaq vergisi bəyannaməsini də özü təqdim edir.

Tutaq ki, "A" MMC-nin mülkiyyətində 500 kvadratmetr sahəsi olan torpaq vardır. O, həmin torpağı "B" MMC-yə icarəyə verir və "B" MMC bu torpağın istifadəçisi olur. Bu zaman torpağın mülkiyyətçisi olan "A" MMC özü torpaq vergisi tədiyyəçisi olduğu üçün 500 kvadratmetr torpağa görə hesablanmış torpaq vergisini özü ödəyir və müvafiq vergi bəyannaməsini də özü təqdim edir.

Torpağın mülkiyyətçisi, icarəyə verən torpaq vergisi tədiyyəçisi olmadıqda o zaman torpaq vergisini onu icarəyə götürmüş şəxs ödəyir. Tutaq ki, "A" MMC bələdiyyədən, yaxud dövlətdən 1.000 kvadratmetr icarəyə torpaq götürmüşdür. Bu zaman "A" MMC istifadəsində olan həmin torpağa görə torpaq vergisini özü ödəyir və müvafiq torpaq vergisi bəyannaməsini özü təqdim edir.

Ümumiyyətlə, hesablanmış torpaq vergisi, mülkiyyətçisindən və ya istifadəçisindən asılı olaraq, ya dövlət büdcəsinə, ya da yerli büdcəyə, yəni bələdiyyənin büdcəsinə ödənilir. Həmçinin torpağın mülkiyyətçisindən və ya istifadəçisindən, onun təyinatından, təyinatı üzrə istifadə edilməsindən və digər səbəblərdən asılı olaraq, torpaq vergisinin hesablanması qaydası da müxtəlif olur. Əvvəlcə torpaq vergisinin hesablanması məqsədləri üçün torpağı təyinatı üzrə 2 qrupa ayırmaq lazımdır: kənd təsərrüfatlı təyinatlı torpaqlar və kənd təsərrüfatı təyinatlı olmayan torpaqlar.

Əgər balansında və ya istifadəsində kənd təsərrüfatı təyinatlı torpaqlar olan şəxslər, irriqasiya, meliorasiya və ya digər aqrotexniki səbəblər istisna olmaqla, həmin torpaqları təyinatı üzrə istifadə etmirlərsə, o zaman bu torpaqlar üçün torpaq vergisi hər 100 kvadratmetrə görə 2 manat müəyyən edilir. Tutaq ki, müəssisənin balansında Kürdəmir rayonunda 1-ci keyfiyyət qupuna aid 6.000 kvadratmetr sahəsi olan, istifadəyə yararlı münbit torpağı, eləcə də kənd təsərrüfatı təyinatlı olmasına baxmayaraq, meliorasiya səbəbindən təyinatı üzrə istifadə edilməsi mümkün olmayan, 4-cü keyfiyyət qrupuna aid 14.000 kvadratmetr sahəsi olan torpağı vardır. Müəssisə bu torpaqlardan təyinatı üzrə istifadə etmədiyi halda, o zaman istifadəyə yararlı, lakin təyinatı üzrə istifadə etmədiyi 6.000 kvadratmetr torpağa görə 120 manat (6.000 kvadratmetr /100 kvadratmetr * 2 manat), "üzrlü səbəbdən" təyinatı üzrə istifadə etmədiyi 14.000 kvadratmetr (1.4 ha) torpağa görə isə 2,52 manat (30 şərti bal * 0.06 manat * 1,4ha) torpaq vergisi ödəməlidir.

Əlavə olaraq qeyd edək ki, Nazirlər Kabinetinin "Kadastr qiymət rayonları və ora daxil olan inzibati rayonlar üzrə kənd təsərrüfatı torpaqlarının təyinatı, coğrafi yerləşməsi və keyfiyyəti nəzərə alınmaqla şərti balların müəyyənləşdirilməsi haqqında" 29 dekabr 2000-ci il tarixli 230 saylı qərarına əsasən, Kürdəmir rayonunda 4-cü keyfiyyət qrupuna aid torpaqlar üçün şərti bal 30 müəyyən edilmişdir.

Fiziki şəxslər üçün də kənd təsərrüfatı təyinatlı torpaqlar üçün torpaq vergisinin hesablanması eyni qaydada hesablanır. Müəssisələr hesablanmış torpaq vergilərini dövlət büdcəsinə, fiziki şəxslər təyinatı üzrə istifadə etdiyi və ya qeyd olunan "üzrlü səbəbdən" istifadə etmədiyi torpağa görə hesablanmış torpaq vergisini bələdiyyə büdcəsinə, heç bir səbəb olmadan təyinatı üzrə istifadə etmədiyi kənd təsərrüfatı təyinatlı torpağa görə hesablanmış torpaq vergisini isə dövlət büdcəsinə ödəyir.

Hazırladı:
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