Salyqshylargha «ekonomikalyq sauattandyrudy» engizudi úsyndy
«Aq jol» fraksiyasy salyqshylargha «ekonomikalyq sauattandyrudy» engizudi úsyndy – búl turaly Ekaterina Nikitinskaya ózining Premier-Ministrding Birinshi orynbasary - Qarjy ministri Álihan Smayylovqa joldaghan deputattyq saualynda habarlady.
Salyq organdarynyng zannamalyq normalardy birtýrli erekshe payymdauyna baylanysty «Aq jol» partiyasyna birqatar kәsiporyn jýgindi. Mysaly, Qostanay oblysynyng Memlekettik kirister departamenti eki kәsiporyngha 2014-2016 jj. aralyghyndaghy beyreziydentten týsken valutalyq qaryz ótemine baylanysty aldyn ala tólem jәne qosymsha qún salyghyn tóleu jóninde talap qoyghan.
Deputattyng aituynsha, búl otandyq fiskaldardyng kezekti janalyghy.
Qashannan beri, qanday normativtik qújattargha jәne ekonomikalyq negizderge sәikes qostanaylyq salyqshylar nesie tólemderine qosymsha qún salyghy salynuy tiyis dep esepteydi? Álde olar ne aqylgha qonymsyz, ne ekonomikalyq tәjiriybege baghynbaytyn óz fiskaldy sayasatyn jýrgizip jýr me?
Halyqaralyq ekonomikada tólemdik jәne qaytarymdyq shartyndaghy qaryz operasiyalaryna jәne olardyng syiaqylaryna qosymsha qún salyghy salynbaydy. Atalmysh tólemderde qosymsha qún qarastyrylmaghandyqtan, salyq tólemining obektisi joq.
Sonymen qatar, qarjylyq esepterding halyqaralyq standarttaryna sәikes qaryz qarajatyna tólenetin syiaqy óndiriletin produksiyanyng ózindik qúnyna kiredi. Qaryz alushynyng tauary nemes qyzmetining qúnynda qosymsha qún salyghy kirip túr. Qaryz syiaqysyna qosymsha qún salyghyn jeke engizu – salyq tóleushining bir shyghyngha eki ret salyq tóleui. Búl óz kezeginde kez kelgen salyq jýiesi qúrylymynyng negizgi qaghidaty – eki rettik salyq tóleu qaghidatyna qayshy keledi.
Qazirgi QR Salyq kodeksine sәikes (394 baby, 16 tarmaq) tólemdik jәne qaytarymdyq shartyndaghy qaryz operasiyalary jәne olardyng syiaqylary qosymsha qún salyghynan bosatylghan. Tólemdik, shúghyldyq, qaytarymdyq sharttaghy qaryz operasiyalardy jýzege asyru ainalymdary qosymsha qún salyghynan bosatylghany turaly QR Qarjy ministrligining Memlekettik kirister komiyteti tóraghasynyng eki resmy hatynda da (2018 jyldyng 18 mausymy men 27 tamyzynan, №503874 jәne №513021) kórsetilgen.
«Salyq organdarynyng búl әreketin, atalmysh normanyng salyqtyq zannamada tek 2017 jyly payda bolghanymen týsindiruge bolatyn shyghar. Biraq otandyq zannamada atalmysh normanyng bolmauy 2017 jylgha deyingi obektivti ekonomikalyq zandardyng qúzyretin alyp tastay almaydy. Kerisinshe, Salyq kodeksindegi atalmysh norma kәsipkerlerdi qorghau ýshin jәne, soghan qaraghanda, ekonomikalyq qatynastardan habary joq fiskaldy organdardyng qyzmetkerlerding kóbengine baylanysty engizilgen», - dedi Nikitinskaya. Sonday-aq, ol sonymen qatar salyq zannamasynda týsiniksiz jәne rettelmegen mәselelerding barlyghy salyq tóleushining paydasyna qaray týsindiretin salyq tóleushining adaldyq prinsiypining de payda bolghanyn da atap ótti.
«Óitpegende, fiskaldardyng qúqyqty da, ekonomikalyq zandardy da elemeytin «tapqyshtyghynyn» arqasynda biznespen ainalysatyn adamdardy taba almay qalamyz. Ókinishke qaray, sheneunikterdin, әsirese jemqorlyq qaupi joghary salasyndaghy, kәsibiyligi men biliktiligining tómendeui tendensiyasy – býgingi kýnning shyndyghy bolyp otyr. Ony keltirilgen mysal da dәleldep otyr», - dep esepteydi «aqjoldyqtar».
Osyghan oray, «Aq jol» deputtatary Qarjy ministrligin atalmysh mәseleni rettep, oidan shygharylghan salyqty esepteudi toqtatyp, bizneske negizsiz qysym kórsetudi dogharyp, Qazaqstannyng investisiyalyq klimatyn qorghaudy súraydy.
Búdan bólek, fraksiya fiskaldy organdardyng tәjiriybesine aimaqtaghy qyzmetkerler ýshin túraqty týrde әkimshilik jәne ekonomikalyq prosesterding negizin týsindiru, yaghny «ekonomikalyq sauattandyru» boyynsha kәsiby seminarlar men treningter engizudi qajet dep sanaydy.
«Aq jol» partiyasy men onyng parlamenttik fraksiyasy saylaualdy baghdarlama boyynsha júmysty jýzege asyrudy jalghastyruda.
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