{"id":21252,"date":"2023-06-16T14:01:00","date_gmt":"2023-06-16T10:01:00","guid":{"rendered":"http:\/\/veteran.az\/?p=21252"},"modified":"2023-06-15T22:02:44","modified_gmt":"2023-06-15T18:02:44","slug":"cor%c9%99kpulu-dayandirilacaq-r%c9%99smi-aciqlama","status":"publish","type":"post","link":"https:\/\/veteran.az\/?p=21252","title":{"rendered":"\u201c\u00c7\u00f6r\u0259kpulu\u201d dayand\u0131r\u0131lacaq? &#8212; R\u0259smi a\u00e7\u0131qlama"},"content":{"rendered":"\n<p><strong>Qa\u00e7q\u0131nlar\u0131n v\u0259 M\u0259cburi K\u00f6\u00e7k\u00fcnl\u0259rin \u0130\u015fl\u0259ri \u00dczr\u0259 D\u00f6vl\u0259t Komit\u0259si V\u00d6EN-i olan v\u0259 sahibkar kimi f\u0259aliyy\u0259t g\u00f6st\u0259r\u0259n m\u0259cburi k\u00f6\u00e7k\u00fcnl\u0259r\u0259 d\u00f6vl\u0259t t\u0259r\u0259find\u0259n veril\u0259n \u201c\u00e7\u00f6r\u0259kpulu\u201dnun avqust ay\u0131ndan etibar\u0259n dayand\u0131r\u0131laca\u011f\u0131 bar\u0259d\u0259 yay\u0131lan m\u0259lumatlara m\u00fcnasib\u0259t bildirib.<\/strong><\/p>\n\n\n\n<p>Qurumdan \u201cVeteran.az\u201da veril\u0259n m\u0259lumatda g\u00f6r\u0259, m\u00fcavin\u0259t Nazirl\u0259r Kabinetinin 2017-ci il 24 yanvar tarixli 11 n\u00f6mr\u0259li q\u0259rar\u0131 il\u0259 t\u0259sdiq edilmi\u015f Qayda \u0259sas\u0131nda t\u0259yin edilir v\u0259 h\u0259r ay \u00f6d\u0259ni\u015f apar\u0131l\u0131r.<\/p>\n\n\n\n<p>\u201cQaydan\u0131n 2.13. b\u0259ndin\u0259 \u0259sas\u0259n, m\u0259cburi k\u00f6\u00e7k\u00fcn statusu olan, sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olan m\u0259cburi k\u00f6\u00e7k\u00fcnl\u0259r\u0259 vahid ayl\u0131q m\u00fcavin\u0259t \u015famil edilmir.<\/p>\n\n\n\n<p>Vahid ayl\u0131q m\u00fcavin\u0259t d\u00f6vl\u0259tin sosial m\u00fcdafi\u0259 al\u0259ti kimi h\u0259qiq\u0259t\u0259n a\u011f\u0131r \u015f\u0259raitd\u0259 ya\u015fayan, g\u0259lirg\u0259tir\u0259n f\u0259aliyy\u0259td\u0259n m\u00fcxt\u0259lif s\u0259b\u0259bl\u0259r\u0259 g\u00f6r\u0259 k\u0259narda qalan, sosial m\u00fcdafi\u0259y\u0259 x\u00fcsusi ehtiyac\u0131 olan m\u0259cburi k\u00f6\u00e7k\u00fcnl\u0259r\u0259 verilir.<\/p>\n\n\n\n<p>M\u00f6vcud qanunvericiliy\u0259 g\u00f6r\u0259, sahibkarl\u0131q f\u0259aliyy\u0259ti &#8212; \u015f\u0259xsin m\u00fcst\u0259qil sur\u0259td\u0259 h\u0259yata ke\u00e7irdiyi, \u0259sas m\u0259qs\u0259di \u0259mlak istifad\u0259sind\u0259n, mallar\u0131n istehsal\u0131ndan v\u0259 (v\u0259 ya) sat\u0131\u015f\u0131ndan, i\u015fl\u0259r g\u00f6r\u00fclm\u0259sind\u0259n v\u0259 ya xidm\u0259tl\u0259r g\u00f6st\u0259rilm\u0259sind\u0259n m\u0259nf\u0259\u0259t (f\u0259rdi sahibkarlar t\u0259r\u0259find\u0259n g\u0259lir) g\u00f6t\u00fcrm\u0259k olan f\u0259aliyy\u0259tdir. Bu f\u0259aliyy\u0259tl\u0259 m\u0259\u015f\u011ful olanlar d\u00f6vl\u0259t vergi orqan\u0131nda qeydiyyata al\u0131n\u0131r v\u0259 onlara Vergi \u00d6d\u0259yicil\u0259rinin Eynil\u0259\u015fdirm\u0259 N\u00f6mr\u0259si (V\u00d6EN) verilir.<\/p>\n\n\n\n<p>Vergi orqan\u0131nda qeydiyyata d\u00fc\u015f\u0259r\u0259k qanuni sahibkarl\u0131q f\u0259aliyy\u0259ti il\u0259 m\u0259\u015f\u011ful olmaq m\u0259cburi k\u00f6\u00e7k\u00fcn\u0259 \u00f6z ya\u015fay\u0131\u015f s\u0259viyy\u0259sini yax\u015f\u0131la\u015fd\u0131rmaq imkan\u0131 qazand\u0131r\u0131r, d\u00f6vl\u0259t bel\u0259 \u015f\u0259xsl\u0259rin sahibkarl\u0131q imkanlar\u0131n\u0131n geni\u015fl\u0259ndirilm\u0259sin\u0259 d\u0259st\u0259k verir v\u0259 onlar sosial m\u00fcdafi\u0259y\u0259 x\u00fcsusi ehtiyac\u0131 olmayan v\u0259t\u0259nda\u015flar say\u0131l\u0131rlar.<\/p>\n\n\n\n<p>Onu da qeyd ed\u0259k ki, V\u00d6EN-i olan m\u0259cburi k\u00f6\u00e7k\u00fcn v\u0259t\u0259nda\u015flara yaln\u0131z onlar\u0131n aktiv sahibkarl\u0131q f\u0259aliyy\u0259ti d\u00f6vr\u00fcnd\u0259 vahid ayl\u0131q m\u00fcavin\u0259tin verilm\u0259si dayand\u0131r\u0131l\u0131r. \u0130qtisadi r\u0259qab\u0259t m\u00fchitind\u0259 sahibkarl\u0131q f\u0259aliyy\u0259ti b\u0259z\u0259n davaml\u0131 v\u0259 dayan\u0131ql\u0131 olmaya bil\u0259r. 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