Azərbaycanın Vergi Sistemi Təkmilləşir

İxtiyar Qasımov (Məmur)

Azərbaycan iqtisadiyyatının dayanıqlı inkişafı, beynəlxalq əhəmiyyətli layihələrin uğurla reallaşdırılması, həyata keçirilən məqsədyönlü və balanslaşdırılmış siyasət sayəsində mümkün olmuşdur. Bu tədbirlər çərçivəsində qanunvericilik bazasının və inzibati idarəetmə strukturlarının təkmilləşdirilməsi və beynəlxalq standartlara uyğunlaşdırılması ölkədə makroiqtisadi sabitliyin əldə edilməsinə, iqtisadi sistemdə sahibkarlıq fəaliyyətinin inkişafı üçün mühüm stimullaşdırıcı amillərə təkan vermişdir.

Ölkə iqtisadiyyatında baş verən tərəqqi və dirçəliş digər sahələrdə olduğu kimi, vergi sistemində səmərəli islahatların aparılmasına, bu sahədə inkişafı təmin edə biləcək çevik vergi siyasətinin həyata keçirilməsinə də şərait yaratmışdır.

Ötən illər ərzində vergi sisteminin təşkilati-nəzarət potensialının gücləndirilməsi, maddi-texniki təchizatının yaxşılaşdırılması, vergi inzibatçılığının bütün sahələrində müasir informasiya kommunikasiya texnologiyalarının tətbiqi, inzibati idarəetmənin keyfiyyətcə yaxşılaşdırılması və avtomatlaşdırılması qısa müddətdə öz müsbət təsirini göstərmişdir.

Ardıcıl olaraq həyata keçirilən vergi islahatları və xidmətləri dünya dövlətləri ilə yanaşı Dünya Bankının və Beynəlxalq Valyuta Korporasiyası Doing Business hesabatında da yüksək qiymətləndirilməkdədir. Ümumilikdə dünyanın 183 ölkəsi üzrə aparılmış araşdırmaların nəticələrinə əsasən vergilərin ödənişi meyarının asanlaşdırmasını nəzərdə tutan islahatlara görə Azərbaycan 81-ci yerdə qərarlaşmışdır.

Göstəricilər

2006

2007

2008

2009

2010

2011

2012

Sıra

—-

—-

—-

—-

—-

105

81

Ödəmələr (illik sayı)

37

37

37

22

22

18

18

Vaxt (saat ilə)

756

1000

952

376

376

306

225

Ümumi vergi dərəcəsi  (mənfəət %)

46.4

42.2

40.9

40.9

40.9

40.9

40.0

Cədvəldən göründüyü kimi, 2012-ci il üzrə Vaxt (saat ilə) indikatoru 225 saata, ödəmələr (illik sayı) indikatoru 18, Ümumi vergi dərəcəsi  (mənfəət %) indikatoru 40.0 faizə enmişdir.

2011-ci ilin illik göstəricilərində Azərbaycan Respublikası 183 ölkə arasında 105-ci yerdə qərarlaşmış, daha sonra aparılan vergi islahatları və xidmətlərdə keyfiyyətin artırılması ilə 24 pillə irəliləyərək 81-ci yerə qalxmışdır. Vergilərin ödənilməsi göstəricisində irəliləyiş vaxt meyarının azalması hesabına baş vermişdir. Bu da AVİS-in tətbiqi və vergi inzibatçılığının sadələşdirilməsi ilə vergi ödəyicilərinin vergi xidmətlərindən yararlanma zamanı sərf etdiyi zaman (saat) miqdarının böyük ölçüdə azalması ilə əlaqədardır.

Ödəmələrin sayı  2006-cı  ildən 2008-ci ilədək 37, 2009 və 2010-cu ildə 22, 2011 və 2012-ci ildə isə 18 olmuşdur. Ödəmələrin 6 növü Vergilər Nazirliyinə, digər 12 növü isə Dövlət Sosial Müdafiə Fonduna aiddir.

Vergi Məcəlləsində 9 vergi ödənişi növünün olmasına baxmayaraq Doing Business tərəfindən 6 ədəd göstərilməsi hesablama zamanı  təsadüfən seçilmiş orta böyüklükdəki hüquqi şəxslərə göndərilən cədvəldə onların il ərzində ödədiyi vergilər və ödəmə üçün sərf olunan zaman, metodları və tezliyi haqqındakı hissənin doldurulması tələb olunması və son nəticənin onların əldə etdiyi məlumatlar əsasında verilməsidir. Əsas götürülənlərə korporativ gəlir vergisi, dövriyyə vergisi, əmək və mal vergisi və eyni zamanda il ərzində ödənilmiş bütün vergilər daxil edilir.

Vergilər Nazirliyi tərəfindən aparılan davamlı və səmərəli fəaliyyətlərin icrası ilə bütün ödənişlərin elektron formata keçirilməsindən sonra bu göstəricilərdə ciddi müsbət dəyişikliklər baş versə də, digər 12 ödəniş növünün sosial sığorta ayırmalarına aid olması görülən işlərdəki reallığı tam şəkildə nümayiş etdirməyə imkan vermir. Beləki, sosial sığorta ayırmalarına ödəmələrdə elektron bəyannamə fəaliyyətinin həyata keçirilməsi fəaliyyəti tətbiq olunmadığından əhaliyə göstərilən xidmətlərdə vaxt sərfinin kifayət qədər çox olması  nəzərə çarpır və bu da digər indikatorlara təsir edərək daha yüksək nəticə eldə etməyə imkan vermir.

Bütün bunlara əsaslanaraq deyə bilərik ki, elektron bəyannamə fəaliyyət xidmətinin olmaması və vaxt indikatorunun göstəricilərinin digər indiqatorlar üzərində təsirinin böyük olması Vergilər Nazirliyi tərəfindən həyata keçirilən bütün fəaliyyətlərin dünya miqyasında olduğu kimi qiymətləndirilməsinə şərait yaratmır.

Aparılan ödənişlərə ödəyicilər tərəfindən sərf olunan vaxt (saat ilə) 2006-ci ildə 756, 2007-ci ildə 1000, 2008-ci ildə 952, 2009  və 2010-cu illərdə 376, 2011-ci ildə 306, 2012-ci ildə isə 225 saat olmuşdur. Ümumi vergi dərəcəsi isə 2006-ci il 46.4%, 2007-ci il 42.2%, 2008-ci ildən 2011-ci ilədək 40.9%, 2012-ci il üçün 40.0% təşkil etmişdir. 2008-ci il yanvarın 1-dən etibarən «bir pəncərə» sisteminin, 2008-ci ildən ƏDV-nin depozit hesabının, 2010-cu ildən isə elektron vergi hesab fakturaların tətbiq olunması, 2010-cu ildə mənfəət vergisinin 22 faizdən 20 faizə, fiziki şəxslər üçün gəlir vergisinin maksimal dərəcəsinin 35 faizdən 30 faizədək azaldılması, fərdi sahibkarlar üçün isə bu dərəcənin 20 faizədək endirilməsinin nəticəsi göz qabağındadır.

“Doing Business 2012”hesabatına əsasən 2012-ci il üçün  Azərbaycan, Şərqi Avropa və Mərkəzi Asiya və İqtisadi Əməkdaşlıq və İnkişaf Təşkilatının Yüksək gəlirli ölkələrinin vergi dərəcələrində  və inzibatçılığ sahəsində aparılmış islahatlardan sonra əldə olunan nəticələrinin birgə müqayisəsi:

Göstərici Azərbaycan Şərqi Avropa və Mərkəzi Asiya İqtisadi Əməkdaşlıq və İnkişaf Təşkilatı Yüksək gəlirli ölkələr
Ödəmələr (illik) 18 37 13
Vaxt ( illik saat) 225 302 186
Gəlir vergisi ( %) 12.9 9.3 15.4
Əmək haqqı və ayırmalar ( %) 24.8 21.7 24.0
Digər vergilər 2.2 9.5 3.2
Ümümi vergi dərəcələri (gəlir%) 40.3 40.4 42.7

Cədvəldən məlum oldugu kimi ödəmələrin sayı Azərbaycan dövləti daxilində 18, Şərqi Avropa və Mərkəzi Asiya ölkələri daxilində 37 və İqtisadi Əməkdaşlıq və İnkişaf Təşkilatının Yüksək gəlirli ölkələrində 13-dür. Bütün bu ödənişlərə sərf olunan vaxt  isə müvafiq olaraq 225, 302 və 186 saat təşkil edir. Ölkəmizin bu cədvəldə əksini tapmış göstəricilərinin daha da yaxşılaşdırılması üçün ilk növbədə ödəmələrə sərf olunan vaxt azaldılmalıdır.

Vergi və məcburi təzminat

 Ödəniş lərÖdənişlər  haqqında          qeyd

Vaxt      (saat)

 

Yerli vergi dərəcəsi

Vergitutma       bazası

Ümumi      vergi dərəcəsi     (mənfəətdə    %-lə)

201120122011201220112012 20112012Əlavə vergi dərəcəsi (ƏDV)1Online doldurmaOnline doldurma141

60

18%18%Mallar və xidmətlər  Əmlak vergisi1Online doldurma

 

Online doldurma

0

1%1%Aktivlərin cəmi dəyəri2.0%

2.0%

Torpaq vergisi1 Online doldurma

 

Online doldurma

0

AZN10AZN10Hər100 m2torpaq sahəsi0.1%

0.1%

Sosial sığorta ayırmaları12  101

101

22%22%Məcmu əmək haqqı24.8%

24.8%

Mənfəət Vergisi1Online doldurmaOnline doldurma   64

   64

22%20%Vergi Tutulan mənfəət13.8%12.9%Faiz Vergisi0

  0

10%10%Faiz gəliri0.3%

0.3%

Avtomobil vergisi1

   0

AZN

 

0.02AZN 0.02Mühərrikin m30.2%

0.2%

Yanacaq Vergisi1

   0

DəyişirDəyişir

Cəmi18  306

225

   40.9

40.0

 

 

Vergilərin ödənilməsi – Azərbaycan: Doing Business 2011 və  2012 hesabatları

 Cədvəldən də məlum olduğu kimi vergi inzibatçılığının təkmilləşməsi ilə il ərzində sərf olunan saat miqdarının 81 saat azalaraq 306 saatdan 225 saata enməsi, ƏDV üzrə vaxt indikatorunun 141 saatdan 60 saata düşməsi ilə mümkün olmuşdur.

ƏDV üzrə inzibatçılığın sadələşməsinin əsas səbəbi isə 2010-cu ildə elektron vergi hesab fakturaların tətbiqidir. E-fakturanın tətbiqi ƏDV bəyannamlərinin doldurulmasına sərf olunan vaxtın əhəmiyyətli şəkildə azalmasına gətirib çıxarmışdır.

Mənfəət vergisinin dərəcəsinin 2 faiz azaldılaraq 20 faizə endirilməsi bu vergilərin şirkətlərin mənfəətində xüsusi çəkisini 13,8 faizdən 12,6 faizə enməsinə səbəb olmuşdur. Nəticədə ümumi vergi dərəcəsi 0.9 faiz azalmışdır.

İxtiyar Qasımov (Məmur)

mm

Hər yayımda təqdim olunan mövzu başlıqlarında müəllifi olduğunuz və ya tərcümə etdiyiniz məqalələri bizim veb-səhifəmizdə yayımlıya bilərsiniz.

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