Az\u0259rbaycan\u0131n xarici ticar\u0259t \u0259laq\u0259l\u0259ri \u00e7ox q\u0259dim d\u00f6vrl\u0259r\u0259 gedib \u00e7\u0131x\u0131r. Bizim eradan \u0259vv\u0259l ikinci minilliyin ikinci yar\u0131s\u0131nda yerli tayfalar Assur, F\u0259l\u0259stin v\u0259 Misir \u00f6lk\u0259l\u0259ri il\u0259 xammal v\u0259 m\u0259hsullar m\u00fcbadil\u0259si apar\u0131r, h\u0259min \u00f6lk\u0259l\u0259rd\u0259n is\u0259 b\u0259z\u0259k \u0259\u015fyalar\u0131 v\u0259 m\u00fcxt\u0259lif soyuq silahlar g\u0259tir\u0259rdil\u0259r. Atropatenan\u0131n \u0259razisind\u0259 olan T\u0259briz, \u018frd\u0259bil, Urmiya, Mara\u011fa, Z\u0259ncan, Nax\u00e7\u0131van v\u0259 dig\u0259r sah\u0259l\u0259r \u00f6lk\u0259 daxilind\u0259 m\u00fch\u00fcm ticar\u0259t m\u0259rk\u0259zl\u0259rin\u0259 \u00e7evrilmi\u015fdir. Bu \u015f\u0259h\u0259rl\u0259r ba\u015fqa d\u00f6vl\u0259tl\u0259rl\u0259 t\u0259kc\u0259 quru il\u0259 deyil, h\u0259m d\u0259 d\u0259niz yolu il\u0259 ticar\u0259t \u0259laq\u0259l\u0259ri yarada bilmi\u015fdil\u0259r. M\u0259\u015fhur \"B\u00f6y\u00fck ip\u0259k yolu\" vasit\u0259sil\u0259 Orta Asiya, \u00c7in, Hindistan, Ki\u00e7ik Asiya \u00f6lk\u0259l\u0259ri il\u0259 ticar\u0259t \u0259laq\u0259l\u0259ri formala\u015fm\u0131\u015fd\u0131r.<\/p>\n\n\n\n
\u00d6lk\u0259d\u0259 haz\u0131rlanm\u0131\u015f xal\u00e7alar, b\u0259z\u0259k \u015feyl\u0259ri, yun m\u0259mulatlar\u0131 v\u0259 s. ixrac olunaraq \u0259v\u0259zind\u0259 laz\u0131m olan istehlak mallar\u0131 idxal olunurdu. Bu zaman sat\u0131\u015f \u00fc\u00e7\u00fcn m\u00fcxt\u0259lif vergil\u0259r al\u0131n\u0131rd\u0131 ki, bu da m\u00fcasir d\u00f6vrd\u0259 g\u00f6mr\u00fck vergil\u0259ri v\u0259 r\u00fcsumlar\u0131 adlan\u0131r.<\/p>\n\n\n\n
Bizim eran\u0131n \u0259vv\u0259ll\u0259rind\u0259 indiki \u015eimali Az\u0259rbaycan\u0131n v\u0259 C\u0259nubi Da\u011f\u0131stan\u0131n \u0259razisini \u0259hat\u0259 ed\u0259n Albaniya d\u00f6vl\u0259ti yarand\u0131. Tarixi m\u0259nb\u0259l\u0259rd\u0259 bu \u0259razid\u0259 neft, t\u0259bii qaz, d\u0259mir, mis v\u0259 s. kimi qiym\u0259tli ehtiyatlar\u0131n oldu\u011fu g\u00f6st\u0259rilir ki, bunlar da sonradan ticar\u0259t subyektl\u0259rin\u0259 \u00e7evrilirdil\u0259r. \u015eirvanda (Bak\u0131da) neft v\u0259 duz m\u0259hsullar\u0131n\u0131n \u00fcz\u0259rin\u0259 vergi qoyulmu\u015fdur ki, bu da m\u00fcasir dild\u0259 m\u0259d\u0259n vergisi v\u0259 aksiz vergisi kimi d\u0259y\u0259rl\u0259ndirilir.\nBak\u0131 \u015f\u0259h\u0259rind\u0259 g\u00f6mr\u00fck ilk d\u0259f\u0259 Rusiya \u0130mperiyas\u0131 Senat\u0131n\u0131n 25 yanvar 1807-ci il tarixli f\u0259rman\u0131 il\u0259 1809-cu ild\u0259 t\u0259sis edilmi\u015f v\u0259 H\u0259\u015ft\u0259rxan g\u00f6mr\u00fck dair\u0259sinin t\u0259rkibin\u0259 daxil edilmi\u015fdir.\n\"G\u00fcl\u00fcstan\" (1813) v\u0259 \"T\u00fcrkm\u0259n\u00e7ay\" (1828) m\u00fcqavil\u0259l\u0259rind\u0259n sonra Az\u0259rbaycanda Rusiyan\u0131n G\u00f6mr\u00fckl\u0259 ba\u011fl\u0131 q\u0259rarlar\u0131 q\u00fcvv\u0259y\u0259 mindi. H\u0259min vaxt Rusiya \u0259razisind\u0259 1811-ci ild\u0259 q\u0259bul olunmu\u015f g\u00f6mr\u00fck tarifl\u0259ri, 1819-cu ild\u0259 q\u0259bul edilmi\u015f g\u00f6mr\u00fck nizamnam\u0259si q\u00fcvv\u0259d\u0259 idi.<\/p>\n\n\n\n
Bak\u0131 g\u00f6mr\u00fcy\u00fc \"Zaqafqaziya \u00f6lk\u0259sind\u0259 g\u00f6mr\u00fck idar\u0259etm\u0259si bar\u0259d\u0259 \u0259sasnam\u0259\"-y\u0259 g\u00f6r\u0259, 31 iyul 1831-ci il tarixd\u0259n Zaqafqaziya g\u00f6mr\u00fck dair\u0259sinin tabeliyin\u0259 verilmi\u015f v\u0259 1832-ci ild\u0259n etibar\u0259n \"Bak\u0131 anbar g\u00f6mr\u00fckxanas\u0131\" ad\u0131n\u0131 alm\u0131\u015fd\u0131r. Az\u0259rbaycan Demokratik Respublikas\u0131n\u0131n (1918 \u2013 1920-ci ill\u0259r) vaxt\u0131nda bu sah\u0259d\u0259 konkret bir i\u015f g\u00f6r\u00fclm\u0259s\u0259 d\u0259, d\u00f6vl\u0259t\u00e7ilik bax\u0131m\u0131ndan b\u00fct\u00fcn siyasi add\u0131mlar at\u0131lm\u0131\u015fd\u0131r. B\u00fct\u00fcn vergi siyas\u0259tin\u0259 maliyy\u0259 naziri N.Yusifb\u0259yli r\u0259hb\u0259rlik etmi\u015fdir.\n1919-cu ilin mart\u0131nda F.Xoyski h\u00f6kum\u0259ti istefa verdikd\u0259n sonra, N.Yusifb\u0259yli ba\u015f nazir (14 aprel 1919) oldu. N\u0259sib b\u0259y parlamentd\u0259 h\u00f6kum\u0259tin yeni proqram\u0131 il\u0259 \u00e7\u0131x\u0131\u015f ed\u0259r\u0259k, dig\u0259r sah\u0259l\u0259rl\u0259 yana\u015f\u0131 qon\u015fu d\u00f6vl\u0259tl\u0259rl\u0259 ilk iqtisadi \u0259laq\u0259l\u0259r yarad\u0131lmas\u0131n\u0131 da x\u00fcsusi qeyd etmi\u015fdir. Lakin 1920-ci ilin aprel inqilab\u0131 bu siyas\u0259tin ba\u015fa \u00e7atd\u0131r\u0131lmas\u0131na imkan verm\u0259li.\n18 oktyabr 1991-ci ild\u0259 \"Az\u0259rbaycan \u00f6z m\u00fcst\u0259qilliyini qazand\u0131 v\u0259 m\u00fcst\u0259qillik haqq\u0131nda Konstitusiya akt\u0131 q\u0259bul olundu.\n30 yanvar 1992-ci ild\u0259 \"Az\u0259rbaycan Respublikas\u0131 D\u00f6vl\u0259t G\u00f6mr\u00fck Komit\u0259sinin yarad\u0131lmas\u0131 haqq\u0131nda\" Az\u0259rbaycan Respublikas\u0131 Prezidentinin 561 sayl\u0131 f\u0259rman\u0131 il\u0259 G\u00f6mr\u00fck Komit\u0259si yarad\u0131ld\u0131. Komit\u0259 \u0259sas\u0259n ke\u00e7mi\u015f Az\u0259rbaycan Respublikas\u0131 G\u00f6mr\u00fck \u0130dar\u0259sinin bazas\u0131nda yarad\u0131lm\u0131\u015fd\u0131r.\nG\u00f6mr\u00fcy\u00fcn faydalar\u0131: \u00d6lk\u0259nin s\u0259nayesi qorunur. Xarici \u00f6lk\u0259l\u0259rd\u0259 daha ucuz qiym\u0259t\u0259 istehsal olunan mal\u0131n \u00f6lk\u0259y\u0259 daha ucuz qiym\u0259t\u0259 daxil olmas\u0131 yerli s\u0259nayey\u0259 m\u0259nfi t\u0259sir g\u00f6st\u0259r\u0259c\u0259k. Yerli s\u0259naye daxili bazara mal sata bilm\u0259y\u0259c\u0259yi zaman i\u015f yerl\u0259ri ba\u011f\u0131an\u0131r, i\u015f\u00e7il\u0259ri ixtisar edilir. Bel\u0259 olan halda \u00f6lk\u0259d\u0259 i\u015fsizlik daha da art\u0131r. Ona g\u00f6r\u0259 d\u0259 xarici \u00f6lk\u0259l\u0259rd\u0259n daxili bazardan ucuz mal v\u0259 ya xidm\u0259t g\u0259l\u0259nd\u0259 m\u00fc\u0259yy\u0259n g\u00f6mr\u00fck vergisi al\u0131n\u0131r v\u0259 daxili bazar qorunur. Xaricd\u0259n mal v\u0259 xidm\u0259t g\u00f6nd\u0259r\u0259n \u015firk\u0259t \u00f6d\u0259diyi g\u00f6mr\u00fck vergisini aradan qald\u0131rmaq \u00fc\u00e7\u00fcn mal v\u0259 xidm\u0259tl\u0259rinin qiym\u0259tini art\u0131r\u0131r. Daxili bazar qorunur.<\/p>\n\n\n\n
\u2022 G\u00f6mr\u00fck vergil\u0259ri \u00f6lk\u0259 \u00fc\u00e7\u00fcn g\u0259lir m\u0259nb\u0259yidir.
\u2022 \u00d6lk\u0259l\u0259r mal v\u0259 xidm\u0259tl\u0259r\u0259 t\u0259tbiq etdikl\u0259ri g\u00f6mr\u00fck vergil\u0259ri il\u0259 xaricd\u0259n idxal edil\u0259n m\u0259hsullara n\u0259zar\u0259t etm\u0259yi h\u0259d\u0259fl\u0259yirl\u0259r. \u00d6lk\u0259 \u00fc\u00e7\u00fcn t\u0259l\u0259b olunan mal v\u0259 xidm\u0259tl\u0259rin \u00f6lk\u0259y\u0259 giri\u015fini s\u00fcr\u0259tl\u0259ndirm\u0259k \u00fc\u00e7\u00fcn g\u00f6mr\u00fck vergil\u0259rini a\u015fa\u011f\u0131 tutmaqla yana\u015f\u0131, \u00f6lk\u0259y\u0259 giri\u015fini \u00e7\u0259tinl\u0259\u015fdirm\u0259k ist\u0259dikl\u0259ri mal v\u0259 xidm\u0259tl\u0259rin g\u00f6mr\u00fck r\u00fcsumlar\u0131n\u0131 art\u0131r\u0131rlar.<\/p>\n\n\n\n
<\/pre>","protected":false},"excerpt":{"rendered":"Azerbaijan’s foreign trade relations date back to ancient times. In the second half of the second millennium BC, local tribes traded raw materials and products with the countries of Assyria, Palestine, and Egypt, from which they brought ornaments and various cold steel. Tabriz, Ardabil, Urmia, Maragha, Zanjan, Nakhchivan and other areas in the territory of […]<\/p>\n","protected":false},"author":1,"featured_media":3016,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[35,24,30,36,60,26,47,40,38,29,32,23,56,43,48,49,57,28,53,19,20,22,41,33,54,55,39,42,25,51,52,37,21,31,45,46,58,62,61,59],"class_list":["post-3015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-digr","tag-1sproqram","tag-accountant","tag-accounting","tag-autsorsinq-muhasibatliq","tag-azerbaycan-respublikasi-vergiler","tag-azn","tag-bicycle","tag-birja","tag-blockchain","tag-bookkeeping","tag-cent","tag-consulting","tag-diyeta","tag-dollar","tag-economy","tag-ekonomiya","tag-fastfood","tag-financial-times","tag-iqtisadiyyat","tag-kapital-bank","tag-kapital-bank-vakansiya","tag-konsaltinq","tag-kripto-valyuta","tag-manat","tag-mashin","tag-masin","tag-mezenne","tag-muhasibatliq","tag-outsourcing","tag-planet","tag-pul","tag-socar-ish","tag-socar-vakansiya","tag-tax","tag-valyuta","tag-velosiped","tag-vergi","tag-vergi-ne-qeder-odenilir","tag-vergi-rusumu","tag-verginin-tarixi"],"acf":[],"_links":{"self":[{"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/posts\/3015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/comments?post=3015"}],"version-history":[{"count":2,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/posts\/3015\/revisions"}],"predecessor-version":[{"id":3019,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/posts\/3015\/revisions\/3019"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/media\/3016"}],"wp:attachment":[{"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/media?parent=3015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/categories?post=3015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/netfinance.az\/az\/wp-json\/wp\/v2\/tags?post=3015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}