Premier-ministrding orynbasary – últtyq ekonomika ministri Serik Júmangharinning tóraghalyghymen ótken Salyq kodeksin engizu jónindegi jobalyq kensening 10-shy otyrysynda jana salyq normalaryn qoldanu mәselesining kezekti puly qaraldy.

Kliyentter men satyp alushylar arasyndaghy esep aiyrysugha qatyspaytyn, biraq salyq agentteri retinde әreket etuge mindetti internet-platforma operatorlarynyng júmysy ózekti mәselelerding qatarynda talqylandy. Búl mәseleni «Atameken» ÚKP tóraghasynyng orynbasary Timur Jarkenov jәne qazaqstandyq Aparu taksy jәne jýk tasymaldau platformasynyng ókilderi kóterdi.

Biznes ókilderi atap ótkendey, býginde naryqta internet-platformalar júmysynyng eki negizgi modeli júmys isteydi: tranzaksiyalyq jәne P2P. Tranzaksiyalyq modelide tólemder platforma arqyly ótedi — operator aqsha aghyndaryn kóredi jәne salyq agentining funksiyalaryn oryndaydy. Múnday shema boyynsha iri qyzmetter júmys isteydi, mysaly, Entriver.

P2P modelinde esepteuler platformanyng qatysuynsyz tapsyrys berushi men oryndaushy arasynda tikeley jýzege asyrylady. Búl jaghdayda operator tólem kózi bolyp tabylmaydy jәne salyq agentining funksiyalaryn orynday almaydy.

Búrynghy Salyq kodeksinde múnday platformalargha qatysty jenildik qarastyrylghan edi, alayda jana qújatta ol joyylyp, talap barlyghyna mindetti boldy. Biznes ózin-ózi júmyspen qamtyghan jýrgizushiler ekinshi dengeydegi bankter arqyly әleumettik tólemderdi óz betinshe tóley alatynyn atap ótip, búrynghy normany qaytarudy úsyndy. Búl rette, biznesti baghalau boyynsha tranzaksiyalyq modelige kóshu qosymsha әleumettik tólemder (jylyna shamamen 4%) jәne bank komissiyalary esebinen kórsetiletin qyzmetterding qymbattauyna әkep soghady.

Qarjy viyse-ministri Erjan Birjanov atap ótkendey, memleket salyqtyq әkimshilendiru konturyna barlyq qatysushylardy — bankterdi, agregatorlar men marketpleysterdi tolyq sifrlandyru jәne qamtu jýiesin dәiekti týrde qúruda. Ózin-ózi júmyspen qamtyghan adamdargha salyqty óz betinshe tóleuding búrynghy tәjiriybesine oralu aqsha aghyndary men әleumettik tólemderding týsuining ashyqtyghyn tómendetui mýmkin.

Qarjy ministrligining mәlimetinshe, 33 operatordyng MKK jýielerimen pilottyq integrasiyanyng ýsh jyly ishinde 27-si salyq agentteri rejiyminde júmys isteude.

Enbek jәne halyqty әleumettik qorghau viyse-ministri Baqtiyar Jazyqpaev platformalyq júmyspen qamtu iske qosylghan sәtten bastap, 400 mynnan astam biregey tólem jýrgizilgenin, onyng ishinde tek zeynetaqy jarnasy 3,7 mlrd tenge ekenin atap ótti. Qoldanystaghy tәsilden bas tartu búl týsimderding tómendeuine әkelui mýmkin.

Taraptardyng ústanymdaryn tyndap, viyse-premier memlekettik organdargha «Atameken» ÚKP jәne biznespen birlesip, Salyq kodeksining bazalyq logikasyn ózgertpesten qosymsha qoldau sharalaryn pysyqtaudy jәne mәseleni jobalyq kensening qarauyna qayta shygharudy tapsyrdy.

Jeke qosalqy sharuashylyqtar men auyl sharuashylyghy kooperativterine qatysty mәseleler de qaraldy.

Birinshisi — JTS azaytu ýshin artyq ónimdi (sýt, et jәne t.b.) satu kezinde jeke qosalqy sharuashylyqtyng (JQSh) mәrtebesin rastau tәrtibi. Salyq kodeksindegi normanyng saqtaluyna qaramastan, satu kólemi jeke kәsipkerlikting naqty mýmkindikterinen asyp ketken kezde «súr» shemalarda teris paydalanu jәne paydalanu tәuekelderine baylanysty tiyisti anyqtama memlekettik qyzmetter tiziliminen alynyp tastaldy.

Ekinshi mәsele — auyl sharuashylyghy kooperativteri ýshin 6% jәne auyl sharuashylyghy tauaryn óndirushiler ýshin 3% dengeyinde korporativtik tabys salyghynyng stavkalaryna qatysty. Shyn mәninde, múnday jýkteme búryn, búrynghy Salyq kodeksinde, salyqtyq tómendetuler esebinen qoldanylghan (bazalyq mólsherlemeler sәikesinshe 20% jәne 10% bolghan kezde). Alayda stavkalardyng aiyrmashylyghy fermerlerding resurstaryn ónimdi óndeu, saqtau jәne satu ýshin biriktiruge mýmkindik beretin kooperativter qúrudy tejeui mýmkin.

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