Home / Jamiyat / Tarhi mablaghoi hissajudokunihoi istehloki va digar tarhho az rui vositahoi asosii istehlokshavanda

Tarhi mablaghoi hissajudokunihoi istehloki va digar tarhho az rui vositahoi asosii istehlokshavanda

Moddai 118-i Kodeksi Andoz. Tarhi mablaghoi hissajudokunihoi istehloki va digar tarhho az rui vositahoi asosii istehlokshavanda

  1. Hissajudokunii istehloki doir ba vositahoi asosi va doroihoi gayrimoddie, ki dar faoliyati sohibkori istifoda meshavand, boyad muvofiqi muqarraroti hamin modda tarh karda shavad. Hissajudokunii istehloki doir ba vositahoi asosi va doroihoi gayrimoddie, ki dar faoliyati sohibkori istifoda nameshavand (dar faoliyati gayrisohibkori istifoda meshavand), hisob va tarh karda nameshavad.
  2. Ba doroihoe, ki boyad istehlok shavand, inho mansub nestand:

-zamin, chorvo, asarhoi sanat, zakhirahoi moliyu moddi, az jumla obekthoi sokhtmonashon notamom va tajhizoti vaslnashuda, inchunin molu mulke, ki arzishash hangomi muayyan namudani manbai andozbandishavandai soli ravon purra tarh karda meshavad va digar doroihoe, ki istehlok nameshavand;

-vositahoi asosie, ki roygon girifta shudaand;

-vositahoi asosie, ki arzishashon peshtar purra tarh shuda bud;

-vositahoi asosii tashkilothoi gayritijorati, muassisahoi davlati va ittihodiyahoi jamiyati, az jumla vositahoi asosie, ki onho baroi giriftani daromad istifoda mebarand.

  1. Vositahoi asosii istehlokshavanda ba guruhhoi doroi meyorhoi zerini istehloki taqsim meshavand:

 

Guruh Namudi molu mulk Meyori istehlok

(bo foiz)

1. Tekhnikai avtotraktorii rohsozi;asbobu anjom va lavozimoti makhsus; moshinahoi elektronii hisobbaror, dastgohho va vositahoi mahallii korkardi malumot 20
2. Avtomobilhoi borkash, avtobusho,

avtomobilhoi makhsus va yadakho;moshinaho va tajhizot baroi tamomi sohahoi sanoat, istehsoloti rekhtagari; tajhizoti ohangariyu pressho;tajhizoti sokhtmon; moshinaho va tajhizoti kishovarzi; avtomobilhoi sabukrav; mebeli idora.

15
3. Moshinaho va tajhizoti quvvadihanda; tajhizoti tekhniki, tajhizoti turbini, muharrikhoi elektriki va  generatorhoi dizeli;vositahoi intiqoli barq; tajhizoti elektroni va vositahoi aloqa; khathoi qubur 8
4. Binoho, inshoot va imoratho, vositahoi naqliyoti rohi ohan, bahri, daryoi va havoi 7
5. Doroihoi istehlokshavandae, ki ba digar guruhho mansub nestand 10

 

  1. Hissajudokunii istehloki doir ba har guruhi vositahoi asosi (minbad – guruh) bo rohi tatbiqi meyori istehloki dar qismi 3 hamin modda nishondodashuda, nisbat ba tavozuni arzishi guruh dar okhiri soli taqvimi hisob karda meshavad.Hissajudokunii istehloki nisbat ba vositahoi asosi va doroihoi gayrimoddii dar davomi soli taqvimi voridshuda (khorijshuda) az mohi taqvimii pas az istifodai voqeii (az istifoda barovardani voqeii) onho anjom doda (qat karda) meshavad.
  2. Hissajudokunii istehloki doir ba vositahoi asosii guruhi 4 na az rui guruhbandi, balki baroi har yak vositai asosi dar alohidagi hisob karda meshavad.
  3. Tavozuni arzishi guruh dar okhiri soli taqvimi ba mablage barobar ast, ki bo tariqi zayl muayyan karda meshavad (vale boyad az sifr kam (manfi) naboshad):

-tavozuni arzishi guruh dar okhiri soli guzashta bo darnazardoshti tarhi mablaghoi istehloki baroi soli guzashta, inchunin mablage, ki dar qismhoi 8 va 9 hamin modda peshbini shudaast;

-jami arzishi vositahoi asosi mutobiqi qismi 1 hamin modda va moddai 153 Kodeksi mazkur (be darnazardoshti ziyodshavii arzishi doroiho dar natijai aznavnarkhguzori), ki dar davomi soli taqvimi ba guruh jam meshavad, bo darnazardoshti mablagi dar qismi 4 hamin modda va qismi 2 moddai 119 Kodeksi mazkur nishondodashuda (dar qismi kharojot baroi tamire, ki baroi tarh roh doda nameshavand);

-tarhi mablage, ki dar davomi soli taqvimi az furushi vositahoi asosi girifta shudaast, ki dar asosi narkhi furush muqarrar karda meshavad, bo darnazardoshti talaboti muqarrarnamudai qismi 4 hamin modda.

  1. Agar tavozuni arzishi guruhi muayyani vositahoi asosi dar okhiri soli taqvimi az sifr kam boshad, andozsuporanda boyad buzurgii mutlaqi chunin tavozuni arzishro hamchun daromad ba daromadi umumi hamroh namoyad va tavozuni arzishi chunin guruhi vositahoi asosiro ba sifr barobar kunad.Buzurgii manfii tavozuni arzishi guruhi muayyani vositahoi asosi manoi onro dorad, ki dar davomi soli taqvimi mablagi az furushi vositahoi asosii in guruh badastomada az mablagi (buzurgii) tavozuni arzishi in guruhi vositahoi asosi dar okhiri soli guzashta bo tarhi istehlok baroi soli guzashta bo darnazardoshti (zam kardani) arzishi vositahoi asosie, ki ba guruh dar davomi soli taqvimi ilova karda shudaand, ziyod meboshad.
  2. Agar tavozuni arzishi guruh dar okhiri sol kamtar az 50 nishondihanda baroi hisobhoro tashkil namoyad, mablagi tavozuni arzishi guruh boyad tarh karda shavad.
  3. Agar tamomi vositahoi asosii guruh furukhta, doda yo barham doda shuda boshand, tavozuni arzishi guruh dar okhiri soli taqvimibo darnazardoshti muqarraroti qismi 4 hamin modda boyad tarh karda shavad.

10 Arzishi vositahoi asosii baroi ijorai moliyavi (lizing) dodashuda (az rui ijorai moliyavi (lizing) giriftashuda) dar tavozuni arzishi guruhi dakhldori ijoragir hisob karda meshavad.

  1. Baroi ijoradeh mablagi asosie, ki baroi vositahoi asosii ba ijorai moliyavi (lizing) dodashuda ba u pardokht shudaast, hamchun mablage barrasi megardad, ki hangomi furushi chunin vositahoi asosi baroi maqsadhoi sarkhati seyumi qismi 6 hamin modda girifta shudaast, agar vositahoi asosi ba tavozuni arzishi guruh to intiqoli onho ba ijorai moliyavi (lizing) dokhil karda shuda boshand. Baroi ijoragir mablagi asosie, ki on ba ijoradeh mepardozad, hamchun narkhi kharidi vositahoi asosi barrasi megardad.
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