{"id":63365,"date":"2026-09-10T10:44:41","date_gmt":"2026-09-10T06:44:41","guid":{"rendered":"https:\/\/mecra.az\/?p=63365"},"modified":"2026-09-10T10:44:41","modified_gmt":"2026-09-10T06:44:41","slug":"muasir-suvarma-sistemi-hansi-halda-yerli-istehsal-sayilacaq-meyarlar-t%c9%99sdiql%c9%99ndi","status":"publish","type":"post","link":"https:\/\/mecra.az\/?p=63365","title":{"rendered":"M\u00fcasir suvarma sistemi hans\u0131 halda yerli istehsal say\u0131lacaq? &#8211; <span class=\"mecra-highlight\" style=\"color:#ff0000;\">Meyarlar t\u0259sdiql\u0259ndi<\/span>"},"content":{"rendered":"<p>M\u00fcasir suvarma sisteml\u0259rinin yerli istehsala aid olmas\u0131na dair meyarlar t\u0259sdiql\u0259nib.<\/p>\n<p>Oxu.Az-\u0131n m\u0259lumat\u0131na g\u00f6r\u0259, bununla ba\u011fl\u0131 m\u00fcvafiq q\u0259rar imzalan\u0131b.<\/p>\n<p>Q\u0259rara \u0259sas\u0259n, s\u00f6z\u00fcged\u0259n sisteml\u0259rinin yerli istehsala aid (Az\u0259rbaycan m\u0259n\u015f\u0259li) olmas\u0131 a\u015fa\u011f\u0131dak\u0131 meyarlardan h\u0259r hans\u0131 birinin t\u0259tbiqi \u0259sas\u0131nda m\u00fc\u0259yy\u0259n edil\u0259c\u0259k.<\/p>\n<p>M\u00fcasir suvarma sisteml\u0259rinin istehsal\u0131nda iki v\u0259 daha \u00e7ox \u00f6lk\u0259 i\u015ftirak etdiyi halda mal\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259si kifay\u0259t q\u0259d\u0259r emal\u0131n\/t\u0259krar emal\u0131n h\u0259yata ke\u00e7irildiyi \u00f6lk\u0259 hesab olunacaq. Kifay\u0259t q\u0259d\u0259r emal\/t\u0259krar emal meyar\u0131n\u0131n t\u0259tbiqi obyekti xarici iqtisadi f\u0259aliyy\u0259tin mal nomenklaturas\u0131 (X\u0130F MN) \u00fczr\u0259 mallar\u0131n t\u0259snifatland\u0131r\u0131lmas\u0131 qaydalar\u0131na m\u00fcvafiq olaraq m\u00fcst\u0259qil t\u0259snifl\u0259nm\u0259 obyekti qismind\u0259 m\u00fc\u0259yy\u0259n edilmi\u015f bu v\u0259 ya dig\u0259r m\u0259hsul say\u0131l\u0131r.<\/p>\n<p>Kifay\u0259t q\u0259d\u0259r emal\/t\u0259krar emal meyar\u0131 a\u015fa\u011f\u0131dak\u0131 \u015f\u0259rtl\u0259rin yerin\u0259 yetirilm\u0259si il\u0259 ifad\u0259 olunur:<\/p>\n<p>&#8211; \u00f6lk\u0259 \u0259razisind\u0259 emal n\u0259tic\u0259sind\u0259 mal\u0131n X\u0130F MN \u00fczr\u0259 m\u00f6vqeyind\u0259 ilk d\u00f6rd r\u0259q\u0259md\u0259n \u0259n az\u0131 birinin s\u0259viyy\u0259sind\u0259 mal m\u00f6vqeyinin (mal\u0131n t\u0259snifat kodunun) d\u0259yi\u015fm\u0259si;<\/p>\n<p>&#8211; \u00f6lk\u0259 \u0259razisind\u0259 kifay\u0259t q\u0259d\u0259r istehsal \u0259m\u0259liyyatlar\u0131n\u0131n v\u0259 ya texnoloji \u0259m\u0259liyyatlar\u0131n yerin\u0259 yetirilm\u0259si n\u0259tic\u0259sind\u0259 tamamil\u0259 v\u0259 ya qism\u0259n d\u0259yi\u015fdirilm\u0259kl\u0259, X\u0130F MN \u00fczr\u0259 yeni mal koduna m\u0259xsus mal\u0131n yarad\u0131lmas\u0131.<\/p>\n<p>Bu suvarma sisteml\u0259rinin istehsal\u0131 \u00fczr\u0259 a\u015fa\u011f\u0131dak\u0131 \u0259m\u0259liyyatlar mal\u0131n kifay\u0259t q\u0259d\u0259r emal\u0131\/t\u0259krar emal\u0131 meyar\u0131na cavab verm\u0259y\u0259n \u0259m\u0259liyyatlard\u0131r:<\/p>\n<p>&#8211; saxlanma v\u0259 ya da\u015f\u0131nma zaman\u0131 mal\u0131n qorunmas\u0131n\u0131n t\u0259min edilm\u0259sin\u0259 dair \u0259m\u0259liyyatlar;<\/p>\n<p>&#8211; mal\u0131n sat\u0131\u015fa v\u0259 da\u015f\u0131nmaya haz\u0131rlanmas\u0131na dair \u0259m\u0259liyyatlar (partiyalar\u0131n b\u00f6l\u00fcnm\u0259si, g\u00f6nd\u0259rm\u0259l\u0259rin formala\u015fd\u0131r\u0131lmas\u0131, \u00e7e\u015fidl\u0259m\u0259, t\u0259krar qabla\u015fd\u0131rma), qabla\u015fd\u0131rman\u0131n s\u00f6k\u00fclm\u0259si v\u0259 y\u0131\u011f\u0131lmas\u0131na dair \u0259m\u0259liyyatlar;<\/p>\n<p>&#8211; yuma, t\u0259mizl\u0259m\u0259, tozun silinm\u0259si, oksid, ya\u011f v\u0259 ya dig\u0259r madd\u0259l\u0259rl\u0259 \u00f6rtm\u0259;<\/p>\n<p>&#8211; boyama v\u0259 ya pardaqlama \u00fczr\u0259 \u0259m\u0259liyyatlar;<\/p>\n<p>&#8211; torbalara, ye\u015fikl\u0259r\u0259, qutulara qabla\u015fd\u0131rma v\u0259 qabla\u015fd\u0131rmaya dair dig\u0259r sad\u0259 \u0259m\u0259liyyatlar;<\/p>\n<p>&#8211; mallar\u0131n s\u00f6k\u00fclm\u0259si, y\u0131\u011f\u0131lmas\u0131, o c\u00fcml\u0259d\u0259n sad\u0259 y\u0131\u011f\u0131m \u0259m\u0259liyyatlar\u0131 v\u0259 ya mallar\u0131n hiss\u0259l\u0259r\u0259 ayr\u0131lmas\u0131;<\/p>\n<p>&#8211; yuxar\u0131da qeyd olunan iki v\u0259 ya daha art\u0131q \u0259m\u0259liyyat\u0131n kombinasiyas\u0131.<\/p>\n<p>\u018fg\u0259r mala m\u00fcnasib\u0259td\u0259 m\u00fcst\u0259sna olaraq bu sadalanan \u0259m\u0259liyyatlar\u0131n ke\u00e7irilm\u0259si hesab\u0131na kifay\u0259t q\u0259d\u0259r emal\/t\u0259krar emal meyar\u0131 yerin\u0259 yetirilibs\u0259, h\u0259min mal\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259si bu \u0259m\u0259liyyatlar\u0131n yerin\u0259 yetirildiyi \u00f6lk\u0259 hesab edilm\u0259y\u0259c\u0259k.<\/p>\n<p>M\u00fcasir suvarma sisteml\u0259rinin yerli istehsala aid olmas\u0131n\u0131n m\u00fc\u0259yy\u0259n edilm\u0259si m\u0259qs\u0259dil\u0259 apar\u0131lan ekspertiza zaman\u0131 xarici m\u0259n\u015f\u0259li materiallar\u0131n d\u0259y\u0259rinin son m\u0259hsulun qiym\u0259tind\u0259ki m\u00fc\u0259yy\u0259n edilmi\u015f pay\u0131na \u0259saslanan advalor pay qaydas\u0131 t\u0259tbiq edilir. Bu qaydaya \u0259sas\u0259n xarici \u00f6lk\u0259 m\u0259n\u015f\u0259li materiallar\u0131n d\u0259y\u0259ri, yekun m\u0259hsulun d\u0259y\u0259rinin 35 (otuz be\u015f) faizind\u0259n \u00e7ox olmad\u0131qda, h\u0259min mal yerli istehsala aid (Az\u0259rbaycan m\u0259n\u015f\u0259li) hesab edilir.<\/p>\n<p>Advalor pay qaydas\u0131 t\u0259tbiq olundu\u011fu hallarda d\u0259y\u0259r g\u00f6st\u0259ricil\u0259ri a\u015fa\u011f\u0131dak\u0131lara \u0259sas\u0259n hesablan\u0131r:<\/p>\n<p>&#8211; xarici m\u0259n\u015f\u0259li materiallar \u00fc\u00e7\u00fcn &#8211; \u0259razisind\u0259 son m\u0259hsulun istehsal\u0131n\u0131n h\u0259yata ke\u00e7irildiyi \u00f6lk\u0259y\u0259 g\u0259tiril\u0259rk\u0259n, h\u0259min materiallar\u0131n g\u00f6mr\u00fck d\u0259y\u0259rin\u0259 \u0259sas\u0259n v\u0259 ya son m\u0259hsulun istehsal\u0131n\u0131n h\u0259yata ke\u00e7irildiyi \u00f6lk\u0259 \u0259razisind\u0259 onlar\u0131n r\u0259smi t\u0259sdiq edilmi\u015f sat\u0131\u015f qiym\u0259tin\u0259;<\/p>\n<p>&#8211; son m\u0259hsul (mal) \u00fc\u00e7\u00fcn &#8211; franko-zavod \u015f\u0259rti \u00fczr\u0259 olan qiym\u0259t\u0259.<\/p>\n<p>Mal\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259sinin m\u00fc\u0259yy\u0259n edilm\u0259si \u00fc\u00e7\u00fcn onun istehsal\u0131 zaman\u0131 istifad\u0259 olunan istilik v\u0259 elektrik enerjisinin, ma\u015f\u0131nlar\u0131n, avadanl\u0131qlar\u0131n v\u0259 al\u0259tl\u0259rin, h\u0259m\u00e7inin son m\u0259hsulun t\u0259rkibin\u0259 daxil olmayan v\u0259 daxil edilm\u0259k \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulmayan m\u0259hsullar\u0131n m\u0259n\u015f\u0259yi n\u0259z\u0259r\u0259 al\u0131nm\u0131r.<\/p>\n<p>Ma\u015f\u0131nlar, avadanl\u0131qlar, aparatlar v\u0259 ya n\u0259qliyyat vasit\u0259l\u0259ri il\u0259 istifad\u0259 olunmaq \u00fc\u00e7\u00fcn n\u0259z\u0259rd\u0259 tutulan l\u0259vazimatlar, qur\u011fular, ehtiyat hiss\u0259l\u0259ri v\u0259 al\u0259tl\u0259r qeyd olunan ma\u015f\u0131nlar, avadanl\u0131qlar, aparatlar v\u0259 ya n\u0259qliyyat vasit\u0259l\u0259ri il\u0259 bir komplektd\u0259 v\u0259 h\u0259min qur\u011fularla ad\u0259t\u0259n eyni sayda idxal edilirs\u0259 v\u0259 sat\u0131l\u0131rsa, onlar\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259l\u0259ri h\u0259min avadanl\u0131qlar\u0131n, aparatlar\u0131n v\u0259 ya n\u0259qliyyat vasit\u0259l\u0259rinin m\u0259n\u015f\u0259 \u00f6lk\u0259l\u0259ri il\u0259 eyni hesab olunur.<\/p>\n<p>Kifay\u0259t q\u0259d\u0259r emal meyar\u0131n\u0131n t\u0259tbiqi zaman\u0131, \u0259g\u0259r m\u0259n\u015f\u0259yi bu Meyarlar\u0131n \u015f\u0259rtl\u0259rin\u0259 cavab ver\u0259n m\u0259hsul dig\u0259r mal\u0131n istehsal\u0131nda istifad\u0259 olunursa, onda h\u0259min m\u0259hsulun istehsal\u0131 \u00fc\u00e7\u00fcn istifad\u0259 olunan materiallara t\u0259tbiq edil\u0259n m\u0259n\u015f\u0259 t\u0259l\u0259bi mal\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259sinin m\u00fc\u0259yy\u0259n edilm\u0259si zaman\u0131 n\u0259z\u0259r\u0259 al\u0131nm\u0131r.<\/p>\n<p>M\u00fcasir suvarma sisteml\u0259rinin yerli istehsala aid olmas\u0131n\u0131 t\u0259sdiq ed\u0259n s\u0259n\u0259d Az\u0259rbaycan Respublikas\u0131n\u0131n Prezidenti yan\u0131nda Antiinhisar v\u0259 \u0130stehlak Bazar\u0131na N\u0259zar\u0259t D\u00f6vl\u0259t Agentliyinin tabeliyind\u0259 &#8220;\u0130stehlak Mallar\u0131n\u0131n Ekspertizas\u0131 M\u0259rk\u0259zi&#8221; M\u0259hdud M\u0259suliyy\u0259tli C\u0259miyy\u0259ti t\u0259r\u0259find\u0259n t\u0259qdim edil\u0259n mal\u0131n m\u0259n\u015f\u0259 \u00f6lk\u0259sinin m\u00fc\u0259yy\u0259n edilm\u0259si bar\u0259d\u0259 ekspertiza akt\u0131 hesab olunur.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>M\u00fcasir suvarma sisteml\u0259rinin yerli istehsala aid olmas\u0131na dair meyarlar t\u0259sdiql\u0259nib. Oxu.Az-\u0131n m\u0259lumat\u0131na g\u00f6r\u0259, bununla ba\u011fl\u0131 m\u00fcvafiq q\u0259rar imzalan\u0131b. Q\u0259rara \u0259sas\u0259n, s\u00f6z\u00fcged\u0259n sisteml\u0259rinin yerli istehsala aid (Az\u0259rbaycan m\u0259n\u015f\u0259li) olmas\u0131 a\u015fa\u011f\u0131dak\u0131 meyarlardan&hellip; <\/p>\n","protected":false},"author":1,"featured_media":63366,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"class_list":["post-63365","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekinci"],"_links":{"self":[{"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/posts\/63365","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=63365"}],"version-history":[{"count":1,"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/posts\/63365\/revisions"}],"predecessor-version":[{"id":63367,"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/posts\/63365\/revisions\/63367"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=\/wp\/v2\/media\/63366"}],"wp:attachment":[{"href":"https:\/\/mecra.az\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=63365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=63365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mecra.az\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=63365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}