saerTaSoriso kerZo mewarmeobis centri
saerTaSoriso kerZo mewarmeobis centri
saerTaSoriso kerZo mewarmeobis centri
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
GEORGIAN BUSINESS TODAY sagadasaxado kodeqsis cvlilebebi<br />
sagadasaxado<br />
kodeqsis<br />
cvlilebebi<br />
2008 wlis 1 ianvridan sagadasaxado<br />
kodeqsSi Sedis cvlilebebi,<br />
romlis mixedviTac,<br />
erTiandeba socialuri da saSemosavlo<br />
gadasaxadebi da aseve<br />
mcirdeba mogebis gadasaxadis<br />
ganakveTi.<br />
aRniSnuli cvlilebebi gaamartivebs<br />
da ufro moqnils gaxdis<br />
gadasaxadebis administrirebas.<br />
socialuri da saSemosavlo<br />
gada-saxadis gaerTianebiT, metnaklebad<br />
Tanabar pirobebSi<br />
dgebian fizikuri da mewarme<br />
fizikuri pirebi. Sesabamisad<br />
ufro martivia, ganisazRvros, vis<br />
ra gadasaxadi aqvs gadasaxdeli.<br />
dRevandeli sagadasaxado kodeqsis<br />
mdgomareobiT xSirad<br />
gadasaxa-dis gadamxdelebi ver<br />
erkvevian, romeli gadasaxadis<br />
gadaxdis valdebuleba ekisrebaT<br />
maT. aseve TiToeul aRniSnul<br />
gadasaxadze gadamxdelebs<br />
cal-calke uwevT deklaraciebis<br />
wardgena.<br />
aris SemTxvevebi, rodesac mewarmeebi<br />
fiqroben, rom umjobesia,<br />
daregistrirdnen individualur<br />
mewarmeebad da gadaixadon<br />
naklebi gadasaxadebi, vidre<br />
SezRuduli pasuxismgeblobis<br />
sazogadoebad (S.p.s). realurad,<br />
damfuZneblisTvis umjobesia<br />
sawarmo iyos S.p.s., radgan sagadasaxado<br />
valdebulebis dakisrebis<br />
SemTxvevaSi, mflobeli<br />
pasuxs agebs sawarmos qonebiT,<br />
xolo individualuri sawarmos<br />
SemTxvevaSi, pasuxismgebloba<br />
ekisreba Tavad damfuZnebels<br />
sakuTari qonebiT.<br />
2008 wlis 1 ianvridan ZalaSi<br />
Sedis gaerTianebuli saSemosavlo<br />
da socialuri gadasaxadi,<br />
rac imas niSnavs, rom sagadasaxado<br />
kodeqsSi socialuri gadasaxadi<br />
mTlianad amoRebuli<br />
iqneba da saSemosavlo gadasaxadi<br />
12%-dan gaizrdeba 25%-mde.<br />
dRevandeli mdgomareobiT, saSemosavlo<br />
gadasaxadis ganakveTi<br />
Seadgens 12%-s, xolo socialuri<br />
gadasaxadi 20%-s. Sedegad,<br />
bizness realurad uwevs 27.5%-is<br />
gadaxda, xolo cvlilebis Zala-<br />
Si SesvlisTanave, Semcirdeba _<br />
25%-mde. aseve TviTon biznesisTvis<br />
gadasaxadis gamoTvla<br />
gamartivdeba, radganac pirdapir<br />
moxdeba 25%-is dakaveba.<br />
2008 wlis 1 ianvridan mcir-<br />
deba mogebis gadasaxadic. am-<br />
Jamad mogebis gadasaxadis<br />
ganakveTi Seadgens 20%-s,<br />
xolo ianvridan igi Semcirdeba<br />
15%-mde. (sagadasaxado kodeqsi,<br />
muxli 171, punqti 1)<br />
aRniSnuli cvlilebac xelsayrelia<br />
biznesis warmomadgenlebisTvis<br />
da realurad, maT<br />
uwevT naklebi odenobis Tanxis<br />
Setana saxelwifo biujetSi gadasaxadebis<br />
saxiT da, Sesabamisad,<br />
es iwvevs mogebis zrdas.<br />
mogebis gadasaxadis Semcireba<br />
iqneba erTgvari stimuli biznesebisTvis,<br />
gansakuTrebiT,<br />
damwyebi biznesebisTvis.<br />
sagadasaxado kodeqsis mixedviT,<br />
Semcirebulia `gadasaxadis<br />
gadamxdelis moTxovnis~ Sesrulebis<br />
vada. cvlilebamde finansTa<br />
saministrosTvis `gadasaxadis<br />
gadamxdelis moTxovnis~<br />
Sesrulebis vada iyo 6 Tve.<br />
cvlilebis Sedegad ki, finansTa<br />
saministrom, dakmayofilebis<br />
SemTxvevaSi, `gadasaxadis gadamxdelis<br />
moTxovna~ unda Seasrulos<br />
3 Tvian vadaSi. (sagadasaxado<br />
kodeqsi, muxli 82, punqti 4).<br />
13
Change language