A\u00fdry-a\u00fdry salgytlary\u0148 mazmunyna d\u00fc\u015f\u00fcnmek \u00fc\u00e7in olary\u0148 elementlerini b\u00f6l\u00fcp a\u00fdyrmak maksada la\u00fdykdyr. Salgydy\u0148 m\u00f6h\u00fcm elementleri: salgydy\u0148 sub\u00fdekti; salgyt g\u00f6terijisi; salgyt bin\u00fdady; salgyt \u00f6zeni; salgydy\u0148 \u00e7e\u015fmesi; salgyt salynmagy\u0148 birligi; salgyt haky; salgyt d\u00f6wri; salgyt \u00fde\u0148illigi.<\/p>\n
Salgydy\u0148 sub\u00fdekti <\/strong>(salgyt t\u00f6le\u00fdji) \u2013 d\u00f6wlet tarapyndan salgydy t\u00f6lemek borjy \u00fcst\u00fcne \u00fd\u00fcklenilen edara g\u00f6rn\u00fc\u015fli \u00fda-da \u015fahsy tarap. Takyk \u015fertlerde salgydy\u0148\u00a0 sub\u00fdekti salgydy t\u00f6lemek borjy ba\u015fga tarapy\u0148 \u00fcst\u00fcne \u00fd\u00fckl\u00e4p bil\u00fd\u00e4r we \u015fol \u00fdagda\u00fdda ol salgydy\u0148 g\u00f6terijisi bolup dur\u00fdar.<\/p>\n Salgydy\u0148 g\u00f6terijisi <\/strong>\u2013 \u00f6z hususy\u00a0 girdejisinden salgydy t\u00f6le\u00fd\u00e4n edara g\u00f6rn\u00fc\u015fli \u00fda-da \u015fahsy tarap. \u015eonu\u0148 bilen birlikde, salgydy\u0148 g\u00f6terijisi salgydy d\u00f6wlete d\u00e4l-de, salgydy\u0148 sub\u00fdektine ge\u00e7ir\u00fd\u00e4r. Nusgawy mysal: haryt \u00f6nd\u00fcriji \u2013 salgydy\u0148 sub\u00fdekti, harydy satyn alyjy \u2013 salgydy\u0148 g\u00f6terijisi.<\/p>\n \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Salgyt bin\u00fdady<\/strong> \u2013 salgyt salmak \u00fc\u00e7in esas bolup dur\u00fdan girdeji \u00fda-da eml\u00e4k. Mysal \u00fc\u00e7in, i\u015f haky, pe\u00fdda, d\u00fc\u015few\u00fcnt, renta, gozgalma\u00fdan eml\u00e4k, gymmatly ka-gyzlar, sarp edi\u015f harytlar we \u015f.m. salgyt salyn\u00fdan bin\u00fdat bolup bil\u00fd\u00e4rler.<\/p>\n Salgyt \u00f6zeni <\/strong>\u2013 salgyt salyn\u00fdan bin\u00fdady\u0148 pul, fiziki \u00fda-da be\u00fdleki g\u00f6rn\u00fc\u015fli h\u00e4si\u00fdetnamasy.<\/p>\n Salgydy\u0148 \u00e7e\u015fmesi<\/strong> \u2013 salgydy t\u00f6le\u00fd\u00e4n salgydy\u0148 sub\u00fdektini\u0148 girdejisi. Salgyt girdejini\u0148 di\u0148e bir b\u00f6legidir we \u015fol seb\u00e4pli ol ululygy bo\u00fdun\u00e7a girdejiden hemi\u015fe pes gel\u00fd\u00e4ndigini bell\u00e4p ge\u00e7mek m\u00f6h\u00fcmdir.<\/p>\n Salgyt salynmagy\u0148 birligi \u2013 <\/strong>salgydy\u0148 pul m\u00f6\u00e7beri hasaplanylyp \u00e7ykarylanda esas h\u00f6km\u00fcnde kabul edil\u00fd\u00e4n salgyt ob\u00fdektini\u0148 bir b\u00f6legi. Mysal \u00fc\u00e7in, \u015fahsy adamlardan alyn\u00fdan girdeji salgydy bo\u00fdun\u00e7a T\u00fcrkmenistany\u0148 dahyllylary \u00fc\u00e7in milli pul birligi (manat) hyzmat ed\u00fd\u00e4r. Be\u00fdleki salgytlar bo\u00fdun\u00e7a T\u00fcrkmenistana dahylsyz edara g\u00f6rn\u00fc\u015fli taraplar \u00fc\u00e7in (\u015fol sanda hasapla\u015fyklar salgyt \u00fdumu\u015f\u00e7yla-ryny\u0148 \u00fcsti bilen ge\u00e7irilende) salgyt salynmagy\u0148 birligi bolup da\u015fary \u00fdurt \u00fd\u00f6rg\u00fcnli pullar hyzmat edip bilerler (\u201cSalgytlar hakynda\u201d T\u00fcrkmenistany\u0148 Bitewi kanunyny\u0148 9-njy maddasy).<\/p>\n Salgydy\u0148 m\u00f6\u00e7beri (stawkasy) \u2013 <\/strong>salgyt salynmagy\u0148 birliginden alyn\u00fdan salgydy\u0148 m\u00f6\u00e7beri. Salgydy\u0148 m\u00f6\u00e7berleri absol\u00fdut jemde (berk m\u00f6\u00e7ber) \u00fda-da g\u00f6-terimde kesgitlenilip bilin\u00fd\u00e4r. Mazmuny bo\u00fdun\u00e7a m\u00f6\u00e7berler marjinal m\u00f6\u00e7berlere (salgyt baradaky hukuk namalarynda g\u00f6n\u00fcden-g\u00f6ni kesgitlenil\u00fd\u00e4r), hakyky m\u00f6\u00e7berlere <\/strong>(salgyt \u00f6zenine degi\u015flilikde t\u00f6lenen salgydy\u0148 gatna\u015fygy g\u00f6rn\u00fc\u015finde takyklanyl\u00fdar) we ykdysady m\u00f6\u00e7berlere (<\/strong>\u00e4hli alnan girdej\u00e4 degi\u015flilikde t\u00f6lenen salgydy\u0148 gatna\u015fygy g\u00f6rn\u00fc\u015finde hasaplanyl\u00fdar) b\u00f6l\u00fcn\u00fd\u00e4rler.<\/p>\n Salgyt haky \u2013 <\/strong>b\u00fdujet gaznasyna t\u00f6lenm\u00e4ge degi\u015fli takyk d\u00f6w\u00fcr \u00fc\u00e7in salgydy\u0148 tutu\u015f bin\u00fdadyna hasaplanylyp \u00e7ykarylan salgydy\u0148 jemi.<\/p>\n Salgyt d\u00f6wri <\/strong>\u2013 salgyt hakyny\u0148 hasaplanyly\u015fyny\u0148 d\u00f6wr\u00fcni we b\u00fdujet gazna-syna onu\u0148 t\u00f6len\u00fd\u00e4n m\u00f6hletini kesgitle\u00fd\u00e4n wagt ara\u00e7\u00e4gi. Mysal \u00fc\u00e7in, T\u00fcrkmenis-tany\u0148 salgyt kanun\u00e7ylygyna la\u00fdyklykda go\u015fma\u00e7a t\u00f6leg we go\u015fulan baha \u00fc\u00e7in salgyt bo\u00fdun\u00e7a salgyt d\u00f6wri \u2013 bir a\u00fda, edara g\u00f6rn\u00fc\u015fli taraplary\u0148 pe\u00fddasyndan (girdejisinden) alyn\u00fdan salgyt we eml\u00e4k \u00fc\u00e7in salgyt bo\u00fdun\u00e7a \u2013 bir \u00fdyla barabardyr.<\/p>\n Salgyt \u00fde\u0148illigi \u2013 <\/strong>salgydy\u0148 m\u00f6\u00e7berini\u0148 pese d\u00fc\u015f\u00fcrilmegi. Salgyt \u00fde\u0148illiklerini\u0148 d\u00fcrli-d\u00fcrli g\u00f6rn\u00fc\u015fleri ulanyl\u00fdar, has takygy: salgyt salynma\u00fdan i\u0148 pes m\u00f6\u00e7berini\u0148 girizilmegi (salgyt salyn\u00fdan ob\u00fdekti\u0148 bir b\u00f6legini salgytdan bo\u015fatmak); salgyt m\u00f6\u00e7berini peseltmek; salgyt hakyny azaltmak; salgyt karzyny\u0148 berilmegi.<\/p>\n Salgyt hukugy <\/strong>\u2013 d\u00f6wleti\u0148 \u00e7\u00e4ginde salgytlary\u0148 g\u00f6rn\u00fc\u015flerini\u0148, salgyt hukuk gatna\u015fyklaryny\u0148 emele gelmegi, hereket etmegi, \u00fc\u00fdtgemegi we bes edilmegi bilen baglany\u015fykly salgytlary\u0148 \u00fdygnaly\u015fyny\u0148 tertibini kesgitle\u00fd\u00e4n hukuk \u00f6l\u00e7egleri\u0148 jemi. Salgyt hukugynda her bir salgyt bo\u00fdun\u00e7a onu\u0148 elementlerini kesgitle\u00fd\u00e4n, hasaplanyly\u015fyny\u0148 we t\u00f6lenili\u015fini\u0148 d\u00fczg\u00fcnini tertiple\u015fdir\u00fd\u00e4n, salgytlary \u00fdatyr\u00fdan, t\u00f6len\u00fd\u00e4n m\u00f6hletlerini we beril\u00fd\u00e4n \u00fde\u0148illikleri, salgyt t\u00f6le\u00fdjileri\u0148 jogapk\u00e4r\u00e7iligini, salgyt edaralaryny\u0148 hereketlerine \u015fika\u00fdat edili\u015fini\u0148 tertibini takykla\u00fdan \u00fd\u00f6rite \u00f6l\u00e7egler g\u00f6z \u00f6\u0148\u00fcnde tutul\u00fdar.<\/p>\n Abdykerim Muhanow, <\/strong><\/em><\/p>\n T\u00fcrkmen d\u00f6wlet ykdysady\u00fdet we <\/strong><\/em><\/p>\n dolandyry\u015f institutyny\u0148 uly mugallymy. <\/strong><\/em><\/p>\n <\/p>","protected":false},"excerpt":{"rendered":" A\u00fdry-a\u00fdry salgytlary\u0148 mazmunyna d\u00fc\u015f\u00fcnmek \u00fc\u00e7in olary\u0148 elementlerini b\u00f6l\u00fcp a\u00fdyrmak maksada la\u00fdykdyr. Salgydy\u0148 m\u00f6h\u00fcm elementleri: salgydy\u0148 sub\u00fdekti; salgyt g\u00f6terijisi; salgyt bin\u00fdady; salgyt \u00f6zeni; salgydy\u0148 \u00e7e\u015fmesi; salgyt salynmagy\u0148 birligi; salgyt haky; salgyt d\u00f6wri; salgyt \u00fde\u0148illigi. Salgydy\u0148 sub\u00fdekti (salgyt t\u00f6le\u00fdji) \u2013 d\u00f6wlet tarapyndan salgydy t\u00f6lemek borjy \u00fcst\u00fcne \u00fd\u00fcklenilen edara g\u00f6rn\u00fc\u015fli \u00fda-da \u015fahsy tarap. Takyk \u015fertlerde salgydy\u0148\u00a0 sub\u00fdekti salgydy […]<\/p>\n","protected":false},"author":3,"featured_media":13056,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/newsashgabat.com\/index.php?rest_route=\/wp\/v2\/posts\/13055"}],"collection":[{"href":"https:\/\/newsashgabat.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/newsashgabat.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/newsashgabat.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/newsashgabat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13055"}],"version-history":[{"count":1,"href":"https:\/\/newsashgabat.com\/index.php?rest_route=\/wp\/v2\/posts\/13055\/revisions"}],"predecessor-version":[{"id":13057,"href":"https:\/\/newsashgabat.com\/index.php?rest_route=\/wp\/v2\/posts\/13055\/revisions\/13057"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/newsashgabat.com\/index.php?rest_route=\/wp\/v2\/media\/13056"}],"wp:attachment":[{"href":"https:\/\/newsashgabat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13055"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/newsashgabat.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13055"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/newsashgabat.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13055"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}