Adal niyetti kәsipkerlerge subsidiarlyq jauaptylyqty qoldanu naryqtyq ekonomikanyng negizgi qaghidattaryna qayshy keledi. Búl turaly Azat Peruashev býgin Mәjilisting plenarlyq otyrysynda mәlimdedi.

Deputattyq saual QR Premier-ministri Baqytjan Ábdirúly men QR Bas prokurory Qayrat Perneshúlynyng atyna joldanghan. Mәjilistegi «Aq jol» QDP fraksiyasy joldaghan deputattyq saualdyng mәtini mine:

Qazaqstan Respublikasynyn

Premier-Ministri

B.Á. Saghyntaevqa

QR Bas prokurory

Q.P. Qojamjarovqa

Qúrmetti Baqytjan Ábdirúly!

Qúrmetti Qayrat Perneshúly!

Aghymdaghy jylghy 11 mamyrda birqatar búqaralyq aqparat qúraldarynda («Tengrinews.kz» aqparattyq portalynda, «Delovoy Kazahstan» gazetinde, «Habar-24» telearnasynda jәne t.b.) «Qanday jaghdayda menedjerler men buhgalterler óz dýnie mýlikterining qúnymen «esep aiyrysuy» mýmkin» («V kakih sluchayah menedjery y buhgaltery mogut «poplatitisya» svoim imushestvom») degen ataumen Almaty qalasy boyynsha Memlekettik kirister departamentining aksionerlik qoghamdar men jauapkershiligi shekteuli seriktestikterding lauazymdy túlghalary men qúryltayshylarynyng subsidiarlyq jauaptylyghyna qatysty bóliginde «Onaltu jәne bankrottyq turaly» Zannyng talaptaryn qoldanu jónindegi týsiniktemeleri jariyalanghan.

Atap aitqanda, dәieksózden mysal keltireyin: «Eger jauapkershiligi shekteuli seriktestikting 5 million tenge bereshegi bolsa, onda lauazymdy túlgha jәne qúryltayshy bes million tenge jalpy somasyn óteuge tartylatyn bolady, jәne de bes million tenge kólemindegi negizgi qaryz mólsheri ótelmey barlyghynan óndirip alu jalghasa beretin bolady» - dәieksóz ayaqtaldy.

Alayda, múnday shara kәsipkerlerding ózderi zang búzghan jaghdayda ghana (mysaly, әdeyi bankrotqa úshyratu nemese bankrottyq rәsimdi búzu siyaqty) qoldanyluy mýmkin degen eskertpe әri qaray birinshi payymdaugha tikeley baylanyssyz týrde keltiriledi.

Búl subsidiarlyq jauaptylyq normasy jalpygha birdey jәne mindetti sipattamagha ie dep payymdaugha mýmkindik beredi. Sol sebepti de zannyng múnday keneyte týsindiriluine abyrjyghan kәsipkerlerding tarapynan «Aq jol» partiyasynyng atyna ótinishter kelip týsude.

Eske sala keteyik, jauapkershiligi shekteuli seriktestik retindegi (JShS) kompaniyalar siyaqty kәsiporyndardyng múnday týri burjuaziyalyq jәne industrialdyq revolusiyalardyng nәtiyjesinde payda bolghan. Ol 1807 jyly Napoleonnyng kodeksinde jәne Fransiyanyng ilespeli Sauda kodeksining 33-babynda (Code de Commerce) alghash ret bekitilgen bolatyn. Onda «Qatysushylar qoghamgha qosqan óz salymdarynyng mólsherinen joghary shyghyndy ótemeydi» dep qarastyrylghan.

1811 jyly dәl osynday norma Niu-York shtatynyng «Óndiristik maqsattargha birigu turaly akt» - «Act Relative to Incorporations for Manufacturing Purposes» zanymen bekitilgen.

Eng airyqsha tanymal bolghany – 1855 jylghy shyqqan Angliyanyng Shekteuli jauapkershilik turaly (Limited Liability Act) zany bolyp tabylady. Ol әlemdik biznes tәjiriybesinde shekteuli jauapkershilik qaghidatyn keninen qoldanugha negiz bolyp sanalady, sonyng arqasynda milliondaghan adam shaghyn bolsa da óz biznesin iyelendi. Al, naryqtyq ýderister bolsa qoghamnyng eng auqymdy jәne búqaralyq tobyna endi.

Atalmysh normanyng mәnisi sol – әrtýrli qúryltayshylardyng azghantay qarajatyn jinaqtaugha jәne ony ekonomikagha investisiyalaugha mýmkindik beredi, sonymen qatar kәsipkerlik tәuekelderden olardyng ózderin qorghaugha da mýmkindik jasaydy.

Búrynghy kezde qazaqstandyq JShS-nyng tiptik jarghylarynda da kәsiporyn qúryltayshylardyng mindettemeleri boyynsha jauap bermeydi, al qúryltayshylar kәsiporyndardyng mindettemeleri boyynsha jauap bermeydi degen úghymnyng әrdayym berilgeni kezdeysoqtyq emes.

Alayda, 2008 jyldan bastap sol úghym bayqatpay, bildirmesten joghalyp ketti, qanday maqsatta ekeni endi belgili bolghanday.

Biraq mәselening mәnisi – biznesting әrqashan tәuekelmen baylanysty ekendiginde. Kompaniyalardyng aram pighyl-niyetterining kesirinen kýireui jii kezdesedi, al obektivti sebepter boyynsha – ekonomikalyq daghdarystardyng saldarynan súranystyng tómendeui jәne nesiyelerding joghary qúny. Halyqaralyq sarapshylardyng mәlimetine sýiensek, tipti gýldengen Europada da janadan qúrylghan shaghyn jәne orta biznes kәsiporyndarynyng jartysynan kóbi alghashqy 5 jylda-aq jabylady eken.

Jәne de eger azghantay kapitaly bar adamdardy kәsiporynnyng qaryzynan qorghaudan bas tartatyn bolsaq – onda kópshiligi aqshalaryn jastyq astynda nemese kólenkeli ainalymda ústaudy jón sanaytyn bolady. Sebebi JShS-nyng boryshyn óndirip alu ýshin onyng tek aqshasyn ghana alyp qoymay, jeke mýligin de tartyp alatyn bolsa, әriyne, resmy týrde iske qarjysyn salyp, óz tughan balalarynyng bolashaghyna qauip tóngenin qalamaydy.

Onyng ýstine, qúryltayshylar kóp jaghdayda әriptesterining birine nemese jaldanghan diyrektordyng basqaruyna jii senim artady. Al qazirgi kezde jaldamaly diyrektordyng qatelikteri ýshin bizding aibyndy salyq mamandary qúryltayshynyng otbasyn baspanasyz qaldyryp, olardy dalagha shygharyp tastay alady eken. Múnday biznes jәne osynday tәuekeldikter kimge qajet?

Múnday tәsil shaghyn jәne orta kәsipkerlikting órkendep, damuyna balta shabady jәne biznespen ainalysuda tek oligarhtargha airyqsha púrsat beredi. Búl degenimiz, tipti XIX ghasyrgha da emes, feodaldyq qarym-qatynastar dәuirine qaytyp oralghanday әser beredi.

IYә, sheneunikter silteme jasaytyn «Onaltu jәne bankrottyq turaly» Zannyn
6-babynda shyn mәninde subsidiarlyq jauaptylyq qaghidasy qarastyrylghan. Búl qaghida 2012 jyly zannyng ýkimettik redaksiyalanuymen engizilgen bolatyn.

Sonymen qatar, QR-nyng «Jauapkershiligi shekteuli jәne qosymsha jauapkershiligi bar seriktestikter turaly» Zanynyng 2 babyna sәikes jauapkershiligi shekteuli seriktestikke qatysushylar onyng mindettemeleri boyynsha jauap bermeydi jәne seriktestikting qyzmetine baylanysty ziyandargha ózderining qosqan salymdarynyng qúny sheginde tәuekel etedi. Búl erejeden erekshe jaghdaylar Qazaqstan Respublikasynyng Azamattyq kodeksinde jәne osy Zanda kózdelui mýmkin. Kórip túrghanymyzday, «Onaltu jәne bankrottyq » turaly zang búl tizimde joq.

Dәl osynday tәsil naryqtyq ekonomikasy bar is jýzinde barlyq elderding zannamasynda: Germaniyanyng «Gmbh-Gesetz» zany, Qytaydyng «Qytay kompaniyalary turaly» zany, AQSh, Kanada, Irlandiya, Resey, Belorussiya elderining jәne t.b. zandarynda oryn alady. Tipti múny kәsiporynnyng osy bir formasynyng «jauapkershiligi shekteuli kompaniyalar» degen atauynyng ózi aityp túr.

Alayda, tek Qazaqstanda ghana salyq organdarynyng ghana naryq zandary men qúqyqtyq formagha qayshy keletinine qaramastan, oghan subsidiarlyq jauaptylyqty «japsyryp» qoigha oilary jetken. Olar múnymen, ózderinizge belgili, tura sol JShS ýlgisinde júmys isteytin elimizdegi kommersiyalyq zandy túlghalardyng basym kópshiligine qauip tóndirip otyr. Áriden son, jogharyda atalghan jariyalanymdargha qaraghanda, býgingi kýni memlekettik kiris organdary óz qalauy boyynsha subsidiarlyq jauaptylyqty әldeqashan qoldanudy bastap ketken. Búl týpnúsqalyq «ónertabys» bizding salyqtyq sayasatymyzgha kóriksiz, artta qalghan, jetilmegen reng berip, kәsipkerlikting syr-sipaty men tabighatyn týsinude eleuli kemshilikterding bar ekenin aiqyn kórsetedi.

Sózsiz, kәsiporyndardyng úiymdyq-qúqyqtyq nysandaryna qatysty bóliginde subsidiarlyq jauaptylyq tolyqqandy jauapkershilikpen júmys istey alady jәne tiyisti de.

Biraq, menedjerler, onyng ýstine – JShS qúryltayshylary, - kәsiporyndy bankrotqa qasaqana úshyratqan degen jeke taghylghan kinәsi dәleldengen jәne jalghan bankrottyqqa nemese bankrottyqqa tosqauyl qoygha әdeyi kedergi bolghany anyqtalghan jaghdayda ghana jauaptylyqqa tartyluy mýmkin.

Jәne búl kinәmen aiyptaugha óz qalauy boyynsha әreket etetin salyq organdarynyng emes, Sottyng ghana haqy bar. Ýkimet dәl osynday argumentterin algha tartyp kórsetkendikten ghana deputattar 2012 jyly osy normany engizu turaly kelisim bergen edi.

Basqa barlyq jaghdaylarda, sol siyaqty bankrottyq jaghdaylardy qosa alghanda, subsidiarlyq jauaptylyq prinsiypi JShS-gha qatysty qoldanylmauy qajet – búl týsinikteme JShS-daghy subsidiarlyq jauaptylyq turaly kez-kelgen payymdaulardyng aldyn-aluy tiyis.

Áytpese, el Preziydentining búqaralyq kәsipkerlikti damytu, jalpy ishki ónimdegi shaghyn jәne orta biznesting ýlesin 50% -gha deyin jetkizu, halyqtyng erkin ainalymdaghy qarajatyn ekonomikalyq ainalymgha tartu jónindegi naqty berilgen tapsyrmalary eshqashan oryndalmaydy.

Degenmen, biz kórip otyrghanymyzday, atqarushylardyng búl mәseleni úghynuy naryq ekonomikasynyng negizgi qaghidalaryna qarama-qayshy kelip, tipti kýrt erekshelenedi.

Osyghan baylanysty, «Aq jol» QDP fraksiyasy:

• Tuyndaghan qúqyqtyq qayshylyqty, yaghny zandar qayshylyghyn zerdeleudi súraydy: Qalaysha «Onaltu jәne bankrottyq turaly» Zang Azamattyq kodeks pen «Jauapkershiligi shekteuli jәne qosymsha jauapkershiligi bar seriktestikter turaly» beyindi zannan joghary, ýstem túr?
• Kәsipkerlik qyzmetting jaghdayyn jaqsartu shenberinde, bankrottyq turaly zandardy osy zandargha jәne naryqtyq ekonomikanyng mýddelerine sәikes keltiru jónindegi sharalardy qabyldaudy;
• Salyq organdarynyng qyzmetkerleri arasynda bankrottyq turaly zannyng qoldanystaghy normalaryn týsindirudi jәne onyng keninen talqygha týsuin boldyrmay, júmysyn adal atqaryp jýrgen kәsipkerlerge subsidiarlyq jauaptylyqty qoldanugha jol bermeuin; Múnday faktiler anyqtalghan jaghdayda – kәsipkerlerding izine týsudi dogharyp, kinәli lauazymdy túlghalardy jauapqa tartudy súraydy.
• Memlekettik kiris organdarynyng biznes qauymdastyghyna qajetti týsinikteme beruin jәne kәsipkerlik qyzmetting payda bolghan qosymsha tәuekelderine qatysty tuyndaghan qorqynysh-ýreydi joy turaly núsqaular beruin súraydy.
• JShS-nyng tiptik jarghysyna kәsiporynnyng mindettemeleri boyynsha qúryltayshylardyng jauaptylyghy bolmaytyny turaly tújyrymdalghan oidy qaytaruyn súraydy.

Qúrmetpen,

«Aq jol» QDP fraksiyasynyng deputattary

Abai.kz