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Yeniliklər intizamlı vergi ödəyicilərinin fəaliyyətinə dəstək olacaq
28 Sentyabr 2020

VERGİLƏR

SOSİAL-İQTİSADİ ONLAYN QƏZET

Yeniliklər intizamlı vergi ödəyicilərinin fəaliyyətinə dəstək olacaq

Ötən həftə Milli Məclisdə gələn ilin dövlət büdcəsi layihəsi ilə birlikdə Vergi Məcəlləsinə dəyişiklikləri nəzərdə tutan qanun layihəsi birinci oxunuşda qəbul edilib.

Vergi qanunvericiliyində nəzərdə tutulan bəzi dəyişikliklərlə bağlı iqtisadçı ekspert Anar Bayramov suallarımıza cavab olaraq bildirib ki, "Azərbaycan Respublikasının Vergi Məcəlləsində dəyişiklik edilməsi haqqında" Azərbaycan Respublikasının Qanunu layihəsi 60 maddədən ibarət olmaqla, Məcəllənin 154 maddə və yarımmaddəsini əhatə edir. Təklif olunan dəyişikliklər əsasən iki kateqoriyada - vergi nəzarəti tədbirlərinin gücləndirilməsi və vergi ödəyicilərinin işinin asanlaşdırılması kimi bölünür: Vergi Məcəlləsinə vergi ödəyicilərinin gəlirliliyinə və vergi orqanları ilə münasibətdə fəaliyyətin yüngülləşdirilməsinə təsir edən dəyişikliklər təklif edilir.

Bunlardan birincisi heyvan və quş ətinin satışının 2020-ci il yanvarın 1-dən 4 il müddətinə əlavə dəyər vergisindən (ƏDV) azad edilməsidir. Qeyd edək ki, quş ətinin ƏDV-dən azad olma müddəti 10 yanvar 2020-ci başa çatırdısa, heyvan əti ilk dəfə olaraq ƏDV-dən azad edilir. Digər dəyişikliyə əsasən, heyvandarlıq və quşçuluq təsərrüfatlarında istifadə edilən yem və yem əlavələrinin satışı üzrə dövriyyələr ƏDV-dən azad edilir.

Daha bir dəyişiklik sənaye, yaxud texnologiyalar parklarının rezidenti olan hüquqi şəxslərin və hüquqi şəxs yaratmadan sahibkarlıq fəaliyyətini həyata keçirən fiziki şəxslərin müvafiq olaraq gəlir, mənfəət, ƏDV, əmlak və torpaq vergisi üzrə güzəştlərinin 7 ildən 10 ilə kimi artırılmasıdır.

Daha bir dəyişikliyə əsasən, gələn ildən bina tikintisi fəaliyyəti ilə məşğul olan şəxslər üçün sadələşdirilmiş vergi ləğv edilir. 1 yanvar 2020-ci ildən bina tikintisi fəaliyyəti ilə məşğul olan şəxslər tərəfindən yaşayış və qeyri-yaşayış sahələrinin təqdim edilməsi ilə bağlı gəlir və bu gəlirdən çıxılan xərclər vergi ili ərzində alğı-satqı müqavilələri üzrə nəzərdə tutulan ƏDV-siz məbləğlər və təqdim edilən həmin sahələrin tikintisinə çəkilən məsrəflər əsasında müəyyən edilir. Yəni bu tip vergi ödəyicisinin hər hansı sabit məbləğdə sadələşdirilmiş vergi ödəməsi tamamilə ləğv edilir. Təklif olunan yeni dəyişikliyə əsasən, bina tikintisi fəaliyyəti ilə məşğul olan şəxslər tərəfindən dövlətə ayrılan hissə təqdim edildikdə, əmlaka görə əldə edilən gəlirlər mənfəət vergisinə cəlb olunan gəlir hesab edilməyəcək.

Cari Vergi Məcəlləsinə əsasən, 1 yanvar 2019-cu ildən xidmət sahəsində fəaliyyət göstərən və əsasən əhaliyə xidmət göstərən (tədris kursları, avtomobillərə texniki xidmət və s.) vergi ödəyicisi rüb ərzində hər hansı vergi ödəyicisinə hətta bir dəfə xidmət göstərdiyi halda, sadələşdirilmiş vergi ödəyicisi olmaq hüququnu itirirdi. Təklif edilən dəyişikliyə əsasən, dövriyyədə 30 faizlik xüsusi çəki müəyyən ediləcək.

Misal. Tutaq ki, fiziki və ya hüquqi şəxs olan vergi ödəyicisinin 2020-ci ilin 1-ci rübü ərzində göstərdiyi sahibkarlıq fəaliyyəti ilə bağlı xidmətin ümumi məbləği 30.000 manatdır. Amma rüb ərzində vergi ödəyicisi cəmi 8.000 manatlıq xidməti vergi ödəyicisi olan hüquqi və ya fiziki şəxsə göstərib. Bu cür xidmətlərin xüsusi çəki 26,67 faiz ((8.000 manat/30.000) manat x 100%) olduğu üçün vergi ödəyicisi məcburən gəlir (mənfəət) vergisini ödəməli olmayaraq, sadələşdirilmiş vergi ödəyicisi kimi 2 faiz vergi dərəcəsi ilə sadələşdirilmiş vergi ödəyir. Xidmət sektoruna tətbiq edilən 30 faizlik xüsusi çəki pərakəndə ticarət fəaliyyətinə də tətbiq olunacaq. Yəni 1 yanvar 2020-ci ildən pərakəndə ticarətlə məşğul olan vergi ödəyicisi rüb ərzində 30 faizlik həddi gözləməklə vergi ödəyicilərinə elektron qaimə-faktura ilə mal satdıqda sadələşdirilmiş vergi ödəyicisi hüququnu itirməyəcək.

Məcəlləyə təklif edilən daha bir dəyişiklik evini, daşınmaz əmlakını satan şəxslərin vergiyə cəlb olunması sahəsindədir. 1 yanvar 2020-ci il tarixdən fiziki şəxslər tərəfindən azı 5 yox, 3 təqvim ili ərzində yaşayış yeri üzrə qeydiyyatda olduğu yaşayış sahələrinin təqdim edilməsi vergitutma obyekti hesab ediləcək. Bundan əlavə, fiziki şəxslərin xüsusi mülkiyyətində olan yaşayış sahələrinin 30 kvadratmetr olan sahəsi vergidən azad ediləcək. Bundan əlavə, toylarda, şənliklərdə və digər tədbirlərdə aparıcılıq, çalğıçılıq, rəqqaslıq, aşıqlıq, məzhəkəçilik və digər oxşar fəaliyyət göstərən vergi ödəyiciləri üçün sadələşdirilmiş vergi üzrə aylıq sabit məbləğ 30 manatdan 20 manata endiriləcək. Fərdi foto, audio-video xidmətləri (fotostudiyalar istisna olmaqla) sahəsində fəaliyyət göstərən vergi ödəyiciləri üçün isə məbləğ 30 manatdan 15 manata endirilir.

Vergi ödəyicisinin vergi orqanları ilə münasibətində fəaliyyətin yüngülləşdirilməsi hallarına gəlincə, buna ƏDV ödəyiciləri üçün elektron hesab-fakturanın ləğv edilməsi, elektron qaimə-fakturanın çeşidlənməsi (malların qaytarılması, malların agentə (komisyonçuya) verilməsi və s.), vergi ödəyicisi olmayan şəxslərdən mallar aldıqda elektron alış aktının tətbiqi və ƏDV üzrə əməliyyatın vaxtının müəyyən edilməsində 30 günlük müddət məsələsinin ləğv edilərək kassa metodu ilə tanınmasını misal göstərmək olar. Ümumilikdə Vergi Məcəlləsinə edilən dəyişiklikləri fəaliyyətini düzgün həyata keçirən vergi ödəyiciləri üçün müsbət qiymətləndirmək lazımdır. Bununla yanaşı, dəyişikliklərlə bir təklifimizi qeyd etməyə ehtiyac var. Bu da maliyyə sanksiyaları məbləğlərinin sahibkarlıq subyektlərinin kateqoriyalarına (mikro, kiçik, orta və iri) uyğun olaraq müəyyən edilməsidir. Cari Vergi Məcəlləsində kiçik və iri sahibkarlıq subyektlərinə eyni məbləğdə maliyyə sanksiyası tətbiq edilir ki, bu da gələcəkdə mühasibat xidmətindən istifadə etməyən kiçik sahibkarın hər hansı səhvinə görə iri məbləğdə cərimələnməsinə səbəb olur. Bu cür maliyyə sanksiyalarının tətbiq olunması nəticəsində kiçik sahibkarlar öz fəaliyyətinə son vermək məcburiyyətində qalırlar.

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