{"id":84148,"date":"2024-02-21T10:52:26","date_gmt":"2024-02-21T10:52:26","guid":{"rendered":"https:\/\/zergerler.az\/?p=84148"},"modified":"2024-02-21T10:55:41","modified_gmt":"2024-02-21T10:55:41","slug":"az%c9%99rbaycanda-xususi-gomruk-proseduru-rusumlar-v%c9%99-vergil%c9%99r-od%c9%99nilmir","status":"publish","type":"post","link":"https:\/\/zergerler.az\/?p=84148","title":{"rendered":"Az\u0259rbaycanda x\u00fcsusi g\u00f6mr\u00fck proseduru: r\u00fcsumlar v\u0259 vergil\u0259r \u00f6d\u0259nilmir"},"content":{"rendered":"<p>\u0130qtisadiyyat Nazirliyinin S\u0259naye \u015f\u00f6b\u0259sinin m\u00fcdiri B\u0259xtiyar \u018fliyev daxild\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru bar\u0259d\u0259 mediaya m\u00fcsahib\u0259 verib.<\/p>\n<p><strong>&#8211; B\u0259xtiyar m\u00fc\u0259llim, daxild\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru n\u0259dir v\u0259 bu prosedur sahibkarlara n\u0259 verir?<\/strong><\/p>\n<p>&#8211; Daxild\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru m\u00fc\u0259yy\u0259n mallar\u0131n emal \u0259m\u0259liyyatlar\u0131 apar\u0131ld\u0131qdan sonra ixrac edilm\u0259si m\u0259qs\u0259di il\u0259 \u00f6lk\u0259mizin \u0259razisin\u0259 g\u00f6mr\u00fck r\u00fcsumlar\u0131 v\u0259 vergil\u0259r, o c\u00fcml\u0259d\u0259n \u018fDV \u00f6d\u0259nm\u0259d\u0259n g\u0259tirilm\u0259sind\u0259n ibar\u0259tdir. Az\u0259rbaycanda mallar\u0131n daxild\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si t\u0259mir v\u0259 emal m\u0259qs\u0259dil\u0259 h\u0259yata ke\u00e7irilir. Bu da \u00f6z n\u00f6vb\u0259sind\u0259 emal v\u0259 xidm\u0259t sektorunun inki\u015faf\u0131, ixrac f\u0259aliyy\u0259tinin stimulla\u015fd\u0131r\u0131lmas\u0131na \u015f\u0259rait yarad\u0131r.<\/p>\n<p>\u201cMallar\u0131n daxild\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si Qaydalar\u0131\u201dn\u0131n t\u0259tbiqinin sahibkarlar \u00fc\u00e7\u00fcn faydalar\u0131 \u00e7oxdur. Burada d\u00f6vl\u0259tin \u0259sas h\u0259d\u0259fl\u0259rind\u0259n biri daxild\u0259 emal g\u00f6mr\u00fck prosedurunun hesab\u0131na ixrac\u0131 art\u0131rmaqd\u0131r. Prosedur biznes subyektl\u0259rinin ixrac imkanlar\u0131n\u0131 xeyli d\u0259r\u0259c\u0259d\u0259 art\u0131r\u0131r. Sahibkarlar xammal\u0131 \u00f6zl\u0259rinin s\u0259rb\u0259st se\u00e7iml\u0259ri \u0259sas\u0131nda m\u00fcxt\u0259lif \u00f6lk\u0259l\u0259rd\u0259n \u018fDV v\u0259 g\u00f6mr\u00fck r\u00fcsumu \u00f6d\u0259m\u0259d\u0259n idxal ed\u0259 bilirl\u0259r. Sonrak\u0131 m\u0259rh\u0259l\u0259d\u0259 is\u0259 onlar emal etdikl\u0259ri m\u0259hsullar\u0131 art\u0131q r\u0259qab\u0259t\u0259davaml\u0131 qiym\u0259tl\u0259rl\u0259 dig\u0259r \u00f6lk\u0259l\u0259r\u0259 ixrac edirl\u0259r. Prosedurun t\u0259tbiqi il\u0259 sahibkarlar, h\u0259m\u00e7inin beyn\u0259lxalq tenderl\u0259rd\u0259 d\u0259 daha r\u0259qab\u0259tqabiliyy\u0259tli \u00e7\u0131x\u0131\u015f etm\u0259k imkan\u0131 qazan\u0131rlar.<\/p>\n<p><strong>&#8211; Bilirik ki, 2022-ci ild\u0259 v\u0259 \u00f6t\u0259n il mallar\u0131n daxild\u0259 emal x\u00fcsusi g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdirilm\u0259si qaydalar\u0131na m\u00fc\u0259yy\u0259n d\u0259yi\u015fiklikl\u0259r edildi. Bu, \u00f6z n\u00f6vb\u0259sind\u0259, hans\u0131\u00a0 m\u00fcsb\u0259t d\u0259yi\u015fiklikl\u0259r\u0259 s\u0259b\u0259b olub?\u00a0<\/strong><\/p>\n<p>Qeyd etdiyiniz d\u0259yi\u015fiklikl\u0259r prosedurun daha effektiv olmas\u0131 v\u0259 sahibkarlar\u0131n biznes f\u0259aliyy\u0259tinin asanla\u015fd\u0131r\u0131lmas\u0131 m\u0259qs\u0259dil\u0259 ba\u015f verib. D\u0259yi\u015fiklikl\u0259r n\u0259tic\u0259sind\u0259 prosedur sahibi sifari\u015f m\u00fcqavil\u0259si il\u0259 yana\u015f\u0131 alq\u0131-satq\u0131 m\u00fcqavil\u0259si \u0259sas\u0131nda da ist\u0259nil\u0259n \u00f6lk\u0259d\u0259n xammal v\u0259 ya material\u0131 \u00f6lk\u0259y\u0259 g\u0259tirib qanunvericilikd\u0259 n\u0259z\u0259rd\u0259 tutulan m\u00fcdd\u0259td\u0259 emal ed\u0259r\u0259k ist\u0259nil\u0259n \u00f6lk\u0259d\u0259ki ist\u0259nil\u0259n al\u0131c\u0131ya ixrac etm\u0259k imkan\u0131 \u0259ld\u0259 edir. Bundan ba\u015fqa, g\u00f6mr\u00fck borcunun \u00f6d\u0259nilm\u0259sin\u0259 m\u0259cburi t\u0259minat\u0131n verilm\u0259si aradan qald\u0131r\u0131l\u0131b, prosedurdan istifad\u0259 icaz\u0259sinin al\u0131nmas\u0131 \u00fc\u00e7\u00fcn s\u0259n\u0259dl\u0259\u015fm\u0259 prosesi is\u0259 sad\u0259l\u0259\u015fdirilib.<\/p>\n<p>Qaydalara edilmi\u015f d\u0259yi\u015fiklikl\u0259rin m\u00fcsb\u0259t t\u0259sirl\u0259ri \u00f6z\u00fcn\u00fc h\u0259m d\u0259 onda g\u00f6st\u0259rir ki, 2022-ci ilin may ay\u0131nda t\u0259minat t\u0259l\u0259binin m\u0259cburiliyinin aradan qald\u0131r\u0131lmas\u0131ndan sonra prosedurdan daha aktiv istifad\u0259 edilm\u0259y\u0259 ba\u015flan\u0131l\u0131b. Eyni zamanda, 2023-c\u00fc ilin aprel ay\u0131nda alq\u0131-satq\u0131 m\u00fcqavil\u0259si \u0259sas\u0131nda da prosedurdan istifad\u0259 imkan\u0131n\u0131n yarad\u0131lmas\u0131ndan sonra \u0259vv\u0259lki d\u00f6vrl\u0259rd\u0259 daxild\u0259 emal rejimind\u0259n istifad\u0259 ed\u0259 bilm\u0259y\u0259n yeni m\u00fc\u0259ssis\u0259l\u0259r proses\u0259 qo\u015fulub. Bu da \u00fcmumilikd\u0259 ixrac f\u0259aliyy\u0259tinin geni\u015fl\u0259nm\u0259sind\u0259 m\u00fch\u00fcm amildir.<\/p>\n<p><strong>&#8211; Daxild\u0259 emal g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdiril\u0259n mallar\u0131n d\u0259y\u0259rind\u0259 hans\u0131 art\u0131m ba\u015f verib?\u00a0<\/strong><\/p>\n<p>Hesablamalar g\u00f6st\u0259rir ki, daxild\u0259 emal g\u00f6mr\u00fck proseduru alt\u0131nda yerl\u0259\u015fdiril\u0259n mallar\u0131n d\u0259y\u0259rind\u0259 ild\u0259n-il\u0259 art\u0131m ba\u015f verib. 2023-c\u00fc ild\u0259 2022-ci ill\u0259 m\u00fcqayis\u0259d\u0259 ixrac m\u0259qs\u0259dil\u0259 daxild\u0259 emal \u00fc\u00e7\u00fcn idxal edil\u0259n mallar\u0131n d\u0259y\u0259rind\u0259 85%, prosedurdan istifad\u0259 ed\u0259n \u015firk\u0259tl\u0259rin say\u0131nda is\u0259 77% art\u0131m m\u00fc\u015fahid\u0259 edilib.<\/p>\n<p>Sahibkarlar prosedurdan istifad\u0259 etm\u0259k \u00fc\u00e7\u00fcn D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sin\u0259 birba\u015fa v\u0259 ya yerli gomr\u00fck orqanlar\u0131na m\u00fcraci\u0259t ed\u0259 bil\u0259rl\u0259r.<\/p>\n<p><a href=\"https:\/\/marja.az\/113970\/azerbaycanda-xususi-gomruk-proseduru-rusumlar-ve-vergiler-odenilmir-musahibe\" target=\"_blank\" rel=\"noopener\">marja.az<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Every selector has the potential to have unintended side effects by targeting unwanted elements or clashing with other selectors. More surprisingly, our selectors may even lose out in the global specificity war, ultimately having little or no effect on the page at all. Any time we make a change to a CSS file, we need to carefully consider the global environment in which our styles will sit. No other front end technology requires so much discipline just to keep the code at a minimum level of maintainability.<\/p>\n","protected":false},"author":1,"featured_media":84149,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[114],"tags":[],"class_list":["post-84148","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-iqtisadiyyat"],"_links":{"self":[{"href":"https:\/\/zergerler.az\/index.php?rest_route=\/wp\/v2\/posts\/84148","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zergerler.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zergerler.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zergerler.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/zergerler.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=84148"}],"version-history":[{"count":2,"href":"https:\/\/zergerler.az\/index.php?rest_route=\/wp\/v2\/posts\/84148\/revisions"}],"predecessor-version":[{"id":84151,"href":"https:\/\/zergerler.az\/index.php?rest_route=\/wp\/v2\/posts\/84148\/revisions\/84151"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zergerler.az\/index.php?rest_route=\/wp\/v2\/media\/84149"}],"wp:attachment":[{"href":"https:\/\/zergerler.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=84148"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zergerler.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=84148"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zergerler.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=84148"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}