Law on Smart Subsidies

9/26/2016 www.dastour.ir/Print/?lid=334232 http://www.dastour.ir/Print/?lid=334232 1/8 9/26/2016 www.dastour.ir/Print/?lid=334232 ‫ﻗﺎﻧﻮﻥ ﻫﺪﻓﻤﻨﺪ ﻛﺮﺩﻥ ﻳﺎﺭﺍﻧﻪﻫﺎ‬ http://www.dastour.ir/Print/?lid=334232 2/8 ‫‪9/26/2016‬‬ ‫‪www.dastour.ir/Print/?lid=334232‬‬ ‫ﻣﺎﺩﻩ‪۱‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﻜﻠﻒ ﺍﺳﺖ ﺑﺎ ﺭﻋﺎﻳﺖ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﻗﻴﻤﺖ ﺣﺎﻣﻠﻬﺎﻱ ﺍﻧﺮﮊﻱ ﺭﺍ ﺍﺻﻼﺡ ﻛﻨﺪ‪:‬‬ ‫ﺍﻟﻒ ـ ﻗﻴﻤﺖ ﻓﺮﻭﺵ ﺩﺍﺧﻠﻲ ﺑﻨﺰﻳﻦ‪ ،‬ﻧﻔﺖ ﮔﺎﺯ‪ ،‬ﻧﻔﺖ ﻛﻮﺭﻩ‪ ،‬ﻧﻔﺖ ﺳﻔﻴﺪ ﻭ ﮔﺎﺯ ﻣﺎﻳﻊ ﻭ ﺳﺎﻳﺮ ﻣﺸﺘﻘﺎﺕ ﻧﻔﺖ‪ ،‬ﺑﺎ ﻟﺤﺎﻅ ﻛﻴﻔﻴﺖ ﺣﺎﻣﻠﻬﺎ ﻭ ﺑﺎ ﺍﺣﺘﺴﺎﺏ‬ ‫ﻫﺰﻳﻨﻪﻫﺎﻱ ﻣﺘﺮﺗﺐ )ﺷﺎﻣﻞ ﺣﻤﻞ ﻭ ﻧﻘﻞ‪ ،‬ﺗﻮﺯﻳﻊ‪ ،‬ﻣﺎﻟﻴﺎﺕ ﻭ ﻋﻮﺍﺭﺽ ﻗﺎﻧﻮﻧﻲ( ﺑﻪ ﺗﺪﺭﻳﺞ ﺗﺎ ﭘﺎﻳﺎﻥ ﺑﺮﻧﺎﻣﻪ ﭘﻨﺠﺴﺎﻟﻪ ﭘﻨﺠﻢ ﺗﻮﺳﻌﻪ ﺍﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﺟﺘﻤﺎﻋﻲ ﻭ‬ ‫ﻓﺮﻫﻨﮕﻲ ﺟﻤﻬﻮﺭﻱ ﺍﺳﻼﻣﻲ ﺍﻳﺮﺍﻥ ﻛﻤﺘﺮ ﺍﺯ ﻧﻮﺩ ﺩﺭﺻﺪ )‪ (%۹۰‬ﻗﻴﻤﺖ ﺗﺤﻮﻳﻞ ﺭﻭﻱ ﻛﺸﺘﻲ )ﻓﻮﺏ( ﺩﺭ ﺧﻠﻴﺞ ﻓﺎﺭﺱ ﻧﺒﺎﺷﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ ـ ﻗﻴﻤﺖ ﻓﺮﻭﺵ ﻧﻔﺖ ﺧﺎﻡ ﻭ ﻣﻴﻌﺎﻧﺎﺕ ﮔﺎﺯﻱ ﺑﻪ ﭘﺎﻻﻳﺸﮕﺎﻫﻬﺎﻱ ﺩﺍﺧﻠﻲ ﻧﻮﺩﻭﭘﻨﺞ ﺩﺭﺻﺪ )‪ (%۹۵‬ﻗﻴﻤﺖ ﺗﺤﻮﻳﻞ ﺭﻭﻱ ﻛﺸﺘﻲ )ﻓﻮﺏ( ﺧﻠﻴﺞ ﻓﺎﺭﺱ‬ ‫ﺗﻌﻴﻴﻦ ﻣﻲﺷﻮﺩ ﻭ ﻗﻴﻤﺖ ﺧﺮﻳﺪ ﻓﺮﺁﻭﺭﺩﻩﻫﺎ ﻣﺘﻨﺎﺳﺐ ﺑﺎ ﻗﻴﻤﺖ ﻣﺬﻛﻮﺭ ﺗﻌﻴﻴﻦ ﻣﻲﮔﺮﺩﺩ‪.‬‬ ‫ﺏ ـ ﻣﻴﺎﻧﮕﻴﻦ ﻗﻴﻤﺖ ﻓﺮﻭﺵ ﺩﺍﺧﻠﻲ ﮔﺎﺯ ﻃﺒﻴﻌﻲ ﺑﻪ ﮔﻮﻧﻪﺍﻱ ﺗﻌﻴﻴﻦ ﺷﻮﺩ ﻛﻪ ﺑﻪ ﺗﺪﺭﻳﺞ ﺗﺎ ﭘﺎﻳﺎﻥ ﺑﺮﻧﺎﻣﻪ ﭘﻨﺠﻢ ﺗﻮﺳﻌﻪ ﺍﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﺟﺘﻤﺎﻋﻲ ﻭ ﻓﺮﻫﻨﮕﻲ‬ ‫ﺟﻤﻬﻮﺭﻱ ﺍﺳﻼﻣﻲ ﺍﻳﺮﺍﻥ‪ ،‬ﻣﻌﺎﺩﻝ ﺣﺪﺍﻗﻞ ﻫﻔﺘﺎﺩﻭﭘﻨﺞ ﺩﺭﺻﺪ )‪ (%۷۵‬ﻣﺘﻮﺳﻂ ﻗﻴﻤﺖ ﮔﺎﺯ ﻃﺒﻴﻌﻲ ﺻﺎﺩﺭﺍﺗﻲ ﭘﺲ ﺍﺯ ﻛﺴﺮ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺍﻧﺘﻘﺎﻝ‪ ،‬ﻣﺎﻟﻴﺎﺕ ﻭ‬ ‫ﻋﻮﺍﺭﺽ ﺷﻮﺩ‪.‬‬ ‫ﺗﺒﺼﺮﻩ ـ ﺟﻬﺖ ﺗﺸﻮﻳﻖ ﺳﺮﻣﺎﻳﻪﮔﺬﺍﺭﻱ‪ ،‬ﻗﻴﻤﺖ ﺧﻮﺭﺍﻙ ﻭﺍﺣﺪﻫﺎﻱ ﺻﻨﻌﺘﻲ‪ ،‬ﭘﺎﻻﻳﺸﻲ ﻭ ﭘﺘﺮﻭﺷﻴﻤﻲ ﺑﺮﺍﻱ ﻣﺪﺕ ﺣﺪﺍﻗﻞ ﺩﻩ ﺳﺎﻝ ﭘﺲ ﺍﺯ ﺗﺼﻮﻳﺐ ﺍﻳﻦ‬ ‫ﻗﺎﻧﻮﻥ ﻫﺮ ﻣﺘﺮ ﻣﻜﻌﺐ ﺣﺪﺍﻛﺜﺮ ﺷﺼﺖ ﻭ ﭘﻨﺞ ﺩﺭﺻﺪ )‪ (%۶۵‬ﻗﻴﻤﺖ ﺳﺒﺪ ﺻﺎﺩﺭﺍﺗﻲ ﺩﺭ ﻣﺒﺪﺃ ﺧﻠﻴﺞ ﻓﺎﺭﺱ )ﺑﺪﻭﻥ ﻫﺰﻳﻨﻪ ﺍﻧﺘﻘﺎﻝ( ﺗﻌﻴﻴﻦ ﻣﻲﮔﺮﺩﺩ‪.‬‬ ‫ﺝ ـ ﻣﻴﺎﻧﮕﻴﻦ ﻗﻴﻤﺖ ﻓﺮﻭﺵ ﺩﺍﺧﻠﻲ ﺑﺮﻕ ﺑﻪﮔﻮﻧﻪﺍﻱ ﺗﻌﻴﻴﻦ ﺷﻮﺩ ﻛﻪ ﺑﻪ ﺗﺪﺭﻳﺞ ﺗﺎ ﭘﺎﻳﺎﻥ ﺑﺮﻧﺎﻣﻪ ﭘﻨﺠﺴﺎﻟﻪ ﭘﻨﺠﻢ ﺗﻮﺳﻌﻪ ﺍﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﺟﺘﻤﺎﻋﻲ ﻭ ﻓﺮﻫﻨﮕﻲ‬ ‫ﺟﻤﻬﻮﺭﻱ ﺍﺳﻼﻣﻲ ﺍﻳﺮﺍﻥ ﻣﻌﺎﺩﻝ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﻥ ﺑﺎﺷﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ ـ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﺑﺮﻕ‪ ،‬ﻣﺠﻤﻮﻉ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﺒﺪﻳﻞ ﺍﻧﺮﮊﻱ‪ ،‬ﺍﻧﺘﻘﺎﻝ ﻭ ﺗﻮﺯﻳﻊ ﻭ ﻫﺰﻳﻨﻪ ﺳﻮﺧﺖ ﺑﺎ ﺑﺎﺯﺩﻩ ﺣﺪﺍﻗﻞ ﺳﻲ ﻭ ﻫﺸﺖ ﺩﺭﺻﺪ )‪(%۳۸‬‬ ‫ﻧﻴﺮﻭﮔﺎﻫﻬﺎﻱ ﻛﺸﻮﺭ ﻭ ﺭﻋﺎﻳﺖ ﺍﺳﺘﺎﻧﺪﺍﺭﺩﻫﺎ ﻣﺤﺎﺳﺒﻪ ﻣﻲﺷﻮﺩ ﻭ ﻫﺮﺳﺎﻟﻪ ﺣﺪﺍﻗﻞ ﻳﻚ ﺩﺭﺻﺪ )‪ (%۱‬ﺑﻪ ﺑﺎﺯﺩﻩ ﻧﻴﺮﻭﮔﺎﻫﻬﺎﻱ ﻛﺸﻮﺭ ﺍﻓﺰﻭﺩﻩ ﺷﻮﺩ ﺑﻪ ﻃﻮﺭﻱ ﻛﻪ‬ ‫ﺗﺎ ﭘﻨﺞ ﺳﺎﻝ ﺍﺯ ﺯﻣﺎﻥ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺑﻪ ﺑﺎﺯﺩﻩ ﭼﻬﻞ ﻭ ﭘﻨﺞ ﺩﺭﺻﺪ )‪ (%۴۵‬ﺑﺮﺳﺪ ﻭ ﻫﻤﭽﻨﻴﻦ ﺗﻠﻔﺎﺕ ﺷﺒﻜﻪﻫﺎﻱ ﺍﻧﺘﻘﺎﻝ ﻭ ﺗﻮﺯﻳﻊ ﺗﺎ ﭘﺎﻳﺎﻥ ﺑﺮﻧﺎﻣﻪ‬ ‫ﭘﻨﺠﺴﺎﻟﻪ ﭘﻨﺠﻢ ﺗﻮﺳﻌﻪ ﺍﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﺟﺘﻤﺎﻋﻲ ﻭ ﻓﺮﻫﻨﮕﻲ ﺟﻤﻬﻮﺭﻱ ﺍﺳﻼﻣﻲ ﺍﻳﺮﺍﻥ ﺑﻪ ﭼﻬﺎﺭﺩﻩ ﺩﺭﺻﺪ )‪ (%۱۴‬ﻛﺎﻫﺶ ﻳﺎﺑﺪ‪.‬‬ ‫ﺩﻭﻟﺖ ﻣﻜﻠﻒ ﺍﺳﺖ ﺑﺎ ﺗﺸﻜﻴﻞ ﻛﺎﺭﮔﺮﻭﻫﻲ ﻣﺮﻛﺐ ﺍﺯ ﻛﺎﺭﺷﻨﺎﺳﺎﻥ ﺩﻭﻟﺘﻲ ﻭ ﻏﻴﺮﺩﻭﻟﺘﻲ ﻧﺴﺒﺖ ﺑﻪ ﺭﺗﺒﻪﺑﻨﺪﻱ ﺗﻮﻟﻴﺪﻛﻨﻨﺪﮔﺎﻥ ﺑﺮﻕ ﺍﺯ ﻧﻈﺮ ﺑﺎﺯﺩﻩ ﻭ‬ ‫ﺗﻮﺯﻳﻊﻛﻨﻨﺪﮔﺎﻥ ﺁﻥ ﺍﺯ ﻧﻈﺮ ﻣﻴﺰﺍﻥ ﺗﻠﻔﺎﺕ‪ ،‬ﺍﻗﺪﺍﻡ ﻧﻤﻮﺩﻩ ﻭ ﺳﻴﺎﺳﺘﻬﺎﻱ ﺗﺸﻮﻳﻘﻲ ﻭ ﺣﻤﺎﻳﺘﻲ ﻣﻨﺎﺳﺐ ﺭﺍ ﺍﺗﺨﺎﺫ ﻧﻤﺎﻳﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۱‬ـ ﺩﺭ ﺧﺼﻮﺹ ﻗﻴﻤﺘﻬﺎﻱ ﺑﺮﻕ ﻭ ﮔﺎﺯ ﻃﺒﻴﻌﻲ‪ ،‬ﺩﻭﻟﺖ ﻣﺠﺎﺯ ﺍﺳﺖ ﺑﺎ ﻟﺤﺎﻅ ﻣﻨﺎﻃﻖ ﺟﻐﺮﺍﻓﻴﺎﻳﻲ‪ ،‬ﻧﻮﻉ‪ ،‬ﻣﻴﺰﺍﻥ ﻭ ﺯﻣﺎﻥ ﻣﺼﺮﻑ ﻗﻴﻤﺘﻬﺎﻱ ﺗﺮﺟﻴﺤﻲ ﺭﺍ‬ ‫ﺍﻋﻤﺎﻝ ﻛﻨﺪ‪.‬‬ ‫ﺷﺮﻛﺘﻬﺎﻱ ﺁﺏ‪ ،‬ﺑﺮﻕ ﻭ ﮔﺎﺯ ﻣﻮﻇﻔﻨﺪ ﺩﺭ ﻣﻮﺍﺭﺩﻱ ﻛﻪ ﺍﺯ ﻳﻚ ﺍﻧﺸﻌﺎﺏ ﭼﻨﺪﻳﻦ ﺧﺎﻧﻮﺍﺩﻩ ﻳﺎ ﻣﺸﺘﺮﻙ ﺑﻬﺮﻩﺑﺮﺩﺍﺭﻱ ﻣﻲﻛﻨﻨﺪ‪ ،‬ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺍﻣﻜﺎﻥ‬ ‫ﺍﺿﺎﻓﻪﻛﺮﺩﻥ ﻛﻨﺘﻮﺭ ﺑﺎﺷﺪ‪ ،‬ﺗﻨﻬﺎ ﺑﺎ ﺍﺧﺬ ﻫﺰﻳﻨﻪ ﻛﻨﺘﻮﺭ ﻭ ﻧﺼﺐ ﺁﻥ ﻧﺴﺒﺖ ﺑﻪ ﺍﻓﺰﺍﻳﺶ ﺗﻌﺪﺍﺩ ﻛﻨﺘﻮﺭﻫﺎ ﺍﻗﺪﺍﻡ ﻧﻤﺎﻳﻨﺪ ﻭ ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺍﻣﻜﺎﻥ ﺍﺿﺎﻓﻪ ﻛﺮﺩﻥ‬ ‫ﻛﻨﺘﻮﺭ ﻧﺒﺎﺷﺪ ﻣﺸﺘﺮﻛﻴﻦ ﺭﺍ ﺑﻪ ﺗﻌﺪﺍﺩ ﺑﻬﺮﻩﺑﺮﺩﺍﺭﺍﻥ ﺍﻓﺰﺍﻳﺶ ﺩﻫﻨﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۲‬ـ ﻗﻴﻤﺖ ﺣﺎﻣﻠﻬﺎﻱ ﺍﻧﺮﮊﻱ ﺑﺮﺍﻱ ﭘﺲ ﺍﺯ ﺳﺎﻝ ﭘﺎﻳﻪ ﺑﺮ ﺍﺳﺎﺱ ﻗﻴﻤﺖ ﺍﺭﺯ ﻣﻨﻈﻮﺭﺷﺪﻩ ﺩﺭ ﺑﻮﺩﺟﻪ ﺳﺎﻻﻧﻪ ﺗﻌﻴﻴﻦ ﻣﻲﮔﺮﺩﺩ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۳‬ـ ﻗﻴﻤﺘﻬﺎﻱ ﺳﺎﻝ ﭘﺎﻳﻪ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺑﻪ ﮔﻮﻧﻪﺍﻱ ﺗﻌﻴﻴﻦ ﮔﺮﺩﺩ ﻛﻪ ﺑﺮﺍﻱ ﻣﺪﺕ ﻳﻚ ﺳﺎﻝ ﺣﺪﺍﻗﻞ ﻣﺒﻠﻎ ﻳﻜﺼﺪ ﻫﺰﺍﺭ ﻣﻴﻠﻴﺎﺭﺩ‬ ‫)‪ (۱۰۰.۰۰۰.۰۰۰.۰۰۰.۰۰۰‬ﺭﻳﺎﻝ ﻭ ﺣﺪﺍﻛﺜﺮ ﻣﺒﻠﻎ ﺩﻭﻳﺴﺖ ﻫﺰﺍﺭ ﻣﻴﻠﻴﺎﺭﺩ )‪ (۲۰۰.۰۰۰.۰۰۰.۰۰۰.۰۰۰‬ﺭﻳﺎﻝ ﺩﺭﺁﻣﺪ ﺑﻪ ﺩﺳﺖ ﺁﻳﺪ‪.‬‬

‫ﻣﺎﺩﻩ‪۲‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﺠﺎﺯ ﺍﺳﺖ ﺑﺮﺍﻱ ﻣﺪﻳﺮﻳﺖ ﺁﺛﺎﺭ ﻧﻮﺳﺎﻥ ﻗﻴﻤﺘﻬﺎﻱ ﺣﺎﻣﻠﻬﺎﻱ ﺍﻧﺮﮊﻱ ﺑﺮ ﺍﻗﺘﺼﺎﺩ ﻣﻠﻲ ﻗﻴﻤﺖ ﺍﻳﻦ ﺣﺎﻣﻠﻬﺎ ﺭﺍ ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺗﺎ ﺑﻴﺴﺖ ﻭ ﭘﻨﺞ ﺩﺭﺻﺪ‬ ‫)‪ (%۲۵‬ﻗﻴﻤﺖ ﺗﺤﻮﻳﻞ ﺩﺭ ﺭﻭﻱ ﻛﺸﺘﻲ )ﻓﻮﺏ( ﺧﻠﻴﺞ ﻓﺎﺭﺱ ﻧﻮﺳﺎﻥ ﻛﻨﺪ ﺑﺪﻭﻥ ﺗﻐﻴﻴﺮ ﻗﻴﻤﺖ ﺑﺮﺍﻱ ﻣﺼﺮﻑﻛﻨﻨﺪﻩ ﺍﺯ ﻃﺮﻳﻖ ﺍﺧﺬ ﻣﺎﺑﻪﺍﻟﺘﻔﺎﻭﺕ ﻭ ﻳﺎ ﭘﺮﺩﺍﺧﺖ‬ ‫‪http://www.dastour.ir/Print/?lid=334232‬‬ ‫‪3/8‬‬ ‫‪9/26/2016‬‬ ‫‪www.dastour.ir/Print/?lid=334232‬‬ ‫ﻳﺎﺭﺍﻧﻪ ﺍﻗﺪﺍﻡ ﻧﻤﺎﻳﺪ ﻭ ﻣﺒﺎﻟﻎ ﻣﺬﻛﻮﺭ ﺭﺍ ﺩﺭ ﺣﺴﺎﺏ ﺗﻨﻈﻴﻢ ﺑﺎﺯﺍﺭ ﺣﺎﻣﻠﻬﺎﻱ ﺍﻧﺮﮊﻱ ﺩﺭ ﺑﻮﺩﺟﻪ ﺳﻨﻮﺍﺗﻲ ﻣﻨﻈﻮﺭ ﻛﻨﺪ‪.‬‬ ‫ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﻧﻮﺳﺎﻥ ﻗﻴﻤﺘﻬﺎ ﺑﻴﺶ ﺍﺯ ﺑﻴﺴﺖ ﻭ ﭘﻨﺞ ﺩﺭﺻﺪ )‪ (%۲۵‬ﺷﻮﺩ‪ ،‬ﺩﺭ ﻗﻴﻤﺖ ﺗﺠﺪﻳﺪﻧﻈﺮ ﺧﻮﺍﻫﺪ ﻧﻤﻮﺩ‪.‬‬ ‫ﻣﺎﺩﻩ‪۳‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﺠﺎﺯ ﺍﺳﺖ‪ ،‬ﺑﺎ ﺭﻋﺎﻳﺖ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﻗﻴﻤﺖ ﺁﺏ ﻭ ﻛﺎﺭﻣﺰﺩ ﺟﻤﻊﺁﻭﺭﻱ ﻭ ﺩﻓﻊ ﻓﺎﺿﻼﺏ ﺭﺍ ﺗﻌﻴﻴﻦ ﻛﻨﺪ‪.‬‬ ‫ﺍﻟﻒ ـ ﻣﻴﺎﻧﮕﻴﻦ ﻗﻴﻤﺖ ﺁﺏ ﺑﺮﺍﻱ ﻣﺼﺎﺭﻑ ﻣﺨﺘﻠﻒ ﺑﺎ ﺗﻮﺟﻪ ﺑﻪ ﻛﻴﻔﻴﺖ ﻭ ﻧﺤﻮﻩ ﺍﺳﺘﺤﺼﺎﻝ ﺁﻥ ﺩﺭ ﻛﺸﻮﺭ ﺑﻪ ﮔﻮﻧﻪﺍﻱ ﺗﻌﻴﻴﻦ ﺷﻮﺩ ﻛﻪ ﺑﻪ ﺗﺪﺭﻳﺞ ﺗﺎ ﭘﺎﻳﺎﻥ‬ ‫ﺑﺮﻧﺎﻣﻪ ﭘﻨﺠﺴﺎﻟﻪ ﭘﻨﺠﻢ ﺗﻮﺳﻌﻪ ﺍﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﺟﺘﻤﺎﻋﻲ ﻭ ﻓﺮﻫﻨﮕﻲ ﺟﻤﻬﻮﺭﻱ ﺍﺳﻼﻣﻲ ﺍﻳﺮﺍﻥ ﻣﻌﺎﺩﻝ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﻥ ﺑﺎﺷﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۱‬ـ ﺩﻭﻟﺖ ﻣﻜﻠﻒ ﺍﺳﺖ ﻗﻴﻤﺖ ﺗﻤﺎﻡ ﺷﺪﻩ ﺁﺏ ﺭﺍ ﺑﺎ ﺩﺭ ﻧﻈﺮ ﮔﺮﻓﺘﻦ ﻫﺰﻳﻨﻪﻫﺎﻱ ﺗﺄﻣﻴﻦ‪ ،‬ﺍﻧﺘﻘﺎﻝ ﻭ ﺗﻮﺯﻳﻊ ﺑﺎ ﺭﻋﺎﻳﺖ ﺑﺎﺯﺩﻩ ﺗﻌﻴﻴﻦ ﻛﻨﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۲‬ـ ﺗﻌﻴﻴﻦ ﻗﻴﻤﺖ ﺗﺮﺟﻴﺤﻲ ﻭ ﭘﻠﻜﺎﻧﻲ ﺑﺮﺍﻱ ﻣﺼﺎﺭﻑ ﻣﺨﺘﻠﻒ ﺁﺏ ﺑﺎ ﻟﺤﺎﻅ ﻣﻨﺎﻃﻖ ﺟﻐﺮﺍﻓﻴﺎﻳﻲ‪ ،‬ﻧﻮﻉ ﻭ ﻣﻴﺰﺍﻥ ﻣﺼﺮﻑ ﻣﺠﺎﺯ ﺧﻮﺍﻫﺪ ﺑﻮﺩ‪.‬‬ ‫ﺏ ـ ﻛﺎﺭﻣﺰﺩ ﺧﺪﻣﺎﺕ ﺟﻤﻊﺁﻭﺭﻱ ﻭ ﺩﻓﻊ ﻓﺎﺿﻼﺏ ﺑﺮ ﺍﺳﺎﺱ ﻣﺠﻤﻮﻉ ﻫﺰﻳﻨﻪﻫﺎﻱ ﻧﮕﻬﺪﺍﺭﻱ ﻭ ﺑﻬﺮﻩﺑﺮﺩﺍﺭﻱ ﺷﺒﻜﻪ ﭘﺲ ﺍﺯ ﻛﺴﺮ ﺍﺭﺯﺵ ﺫﺍﺗﻲ ﻓﺎﺿﻼﺏ‬ ‫ﺗﺤﻮﻳﻠﻲ ﻭ ﻛﻤﻜﻬﺎﻱ ﺩﻭﻟﺖ ﺩﺭ ﺑﻮﺩﺟﻪ ﺳﻨﻮﺍﺗﻲ )ﻣﺮﺑﻮﻁ ﺑﻪ ﺳﻴﺎﺳﺘﻬﺎﻱ ﺗﺸﻮﻳﻘﻲ( ﺗﻌﻴﻴﻦ ﻣﻲﮔﺮﺩﺩ‪.‬‬ ‫ﻣﺎﺩﻩ‪۴‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﻮﻇﻒ ﺍﺳﺖ ﺑﻪ ﺗﺪﺭﻳﺞ ﺗﺎ ﭘﺎﻳﺎﻥ ﺑﺮﻧﺎﻣﻪ ﭘﻨﺠﺴﺎﻟﻪ ﭘﻨﺠﻢ ﺗﻮﺳﻌﻪ ﺍﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﺟﺘﻤﺎﻋﻲ ﻭ ﻓﺮﻫﻨﮕﻲ ﺟﻤﻬﻮﺭﻱ ﺍﺳﻼﻣﻲ ﺍﻳﺮﺍﻥ‪ ،‬ﻧﺴﺒﺖ ﺑﻪ ﻫﺪﻓﻤﻨﺪ‬ ‫ﻛﺮﺩﻥ ﻳﺎﺭﺍﻧﻪ ﮔﻨﺪﻡ‪ ،‬ﺑﺮﻧﺞ‪ ،‬ﺭﻭﻏﻦ‪ ،‬ﺷﻴﺮ‪ ،‬ﺷﻜﺮ‪ ،‬ﺧﺪﻣﺎﺕ ﭘﺴﺘﻲ‪ ،‬ﺧﺪﻣﺎﺕ ﻫﻮﺍﭘﻴﻤﺎﻳﻲ ﻭ ﺧﺪﻣﺎﺕ ﺭﻳﻠﻲ )ﻣﺴﺎﻓﺮﻱ( ﺍﻗﺪﺍﻡ ﻧﻤﺎﻳﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ ـ ﻳﺎﺭﺍﻧﻪ ﭘﺮﺩﺍﺧﺘﻲ ﺑﻪ ﺗﻮﻟﻴﺪﻛﻨﻨﺪﮔﺎﻥ ﺑﺨﺶ ﻛﺸﺎﻭﺭﺯﻱ ﻧﺒﺎﻳﺪ ﺩﺭ ﻫﺮ ﺳﺎﻝ ﻛﻤﺘﺮ ﺍﺯ ﺳﺎﻝ ﻗﺒﻞ ﺑﺎﺷﺪ‪.‬‬

‫ﻣﺎﺩﻩ‪ ۵‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﻮﻇﻒ ﺍﺳﺖ ﻳﺎﺭﺍﻧﻪ ﺁﺭﺩ ﻭ ﻧﺎﻥ ﺭﺍ ﺑﻪ ﻣﻴﺰﺍﻧﻲ ﻛﻪ ﺩﺭ ﻻﻳﺤﻪ ﺑﻮﺩﺟﻪ ﺳﺎﻟﻴﺎﻧﻪ ﻣﺸﺨﺺ ﻣﻲﺷﻮﺩ ﺑﺎ ﺭﻭﺷﻬﺎﻱ ﻣﻨﺎﺳﺐ ﺩﺭ ﺍﺧﺘﻴﺎﺭ ﻣﺼﺮﻑﻛﻨﻨﺪﮔﺎﻥ‬ ‫ﻣﺘﻘﺎﺿﻲ ﻗﺮﺍﺭ ﺩﻫﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ ـ ﺳﺮﺍﻧﻪ ﻳﺎﺭﺍﻧﻪ ﻧﺎﻥ ﺭﻭﺳﺘﺎﻳﻴﺎﻥ ﻭ ﺷﻬﺮﻫﺎﻱ ﺯﻳﺮ ﺑﻴﺴﺖ ﻫﺰﺍﺭ ﻧﻔﺮ ﺟﻤﻌﻴﺖ ﻭ ﺍﻗﺸﺎﺭ ﺁﺳﻴﺐﭘﺬﻳﺮ ﺩﺭ ﺳﺎﻳﺮ ﺷﻬﺮﻫﺎ ﺑﻪ ﺗﺸﺨﻴﺺ ﺩﻭﻟﺖ ﺣﺪﺍﻗﻞ ﭘﻨﺠﺎﻩ‬ ‫ﺩﺭﺻﺪ )‪ (%۵۰‬ﺑﻴﺸﺘﺮ ﺍﺯ ﻣﺘﻮﺳﻂ ﻳﺎﺭﺍﻧﻪ ﺳﺮﺍﻧﻪ ﺧﻮﺍﻫﺪ ﺑﻮﺩ‪.‬‬ ‫ﻣﺎﺩﻩ‪ ۶‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﻮﻇﻒ ﺍﺳﺖ ﺳﻴﺎﺳﺘﻬﺎﻱ ﺗﺸﻮﻳﻘﻲ ﻭ ﺣﻤﺎﻳﺘﻲ ﻻﺯﻡ ﺭﺍ ﺑﺮﺍﻱ ﺍﻳﺠﺎﺩ ﻭ ﮔﺴﺘﺮﺵ ﻭﺍﺣﺪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﻧﺎﻥ ﺻﻨﻌﺘﻲ ﻭ ﻧﻴﺰ ﻛﻤﻚ ﺑﻪ ﺟﺒﺮﺍﻥ ﺧﺴﺎﺭﺕ‬ ‫ﻭﺍﺣﺪﻫﺎﻱ ﺗﻮﻟﻴﺪ ﺁﺭﺩ ﻭ ﻧﺎﻥ ﻛﻪ ﺩﺭ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺍﺩﺍﻣﻪ ﻓﻌﺎﻟﻴﺖ ﺁﻧﻬﺎ ﺑﺎ ﻣﺸﻜﻞ ﻣﻮﺍﺟﻪ ﻣﻲﺷﻮﺩ ﺍﺗﺨﺎﺫ ﻧﻤﺎﻳﺪ‪.‬‬ ‫ﺁﺋـﻴﻦﻧﺎﻣﻪ ﺍﺟﺮﺍﺋﻲ ﺍﻳﻦ ﻣﺎﺩﻩ ﺗﻮﺳـﻂ ﻭﺯﺍﺭﺕ ﺑﺎﺯﺭﮔﺎﻧﻲ ﻭ ﺑﺎ ﻫﻤـﻜﺎﺭﻱ ﺩﺳﺘﮕﺎﻫﻬﺎﻱ ﺫﻱﺭﺑﻂ ﺗﻬﻴﻪ ﻭ ﺣﺪﺍﻛﺜﺮ ﻇﺮﻑ ﺳﻪ ﻣﺎﻩ ﭘﺲ ﺍﺯ ﺗﺼﻮﻳﺐ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺑﻪ‬ ‫ﺗﺼﻮﻳﺐ ﻫﻴﺄﺕ ﻭﺯﻳﺮﺍﻥ ﻣﻲﺭﺳﺪ‪.‬‬ ‫‪http://www.dastour.ir/Print/?lid=334232‬‬ ‫‪4/8‬‬ ‫‪9/26/2016‬‬ ‫‪www.dastour.ir/Print/?lid=334232‬‬ ‫ﻣﺎﺩﻩ‪۷‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﺠﺎﺯ ﺍﺳﺖ ﺣﺪﺍﻛﺜﺮ ﺗﺎ ﭘﻨﺠﺎﻩ ﺩﺭﺻﺪ )‪ (%۵۰‬ﺧﺎﻟﺺ ﻭﺟﻮﻩ ﺣﺎﺻﻞ ﺍﺯ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺭﺍ ﺩﺭ ﻗﺎﻟﺐ ﺑﻨﺪﻫﺎﻱ ﺯﻳﺮ ﻫﺰﻳﻨﻪ ﻧﻤﺎﻳﺪ‪:‬‬ ‫ﺍﻟﻒ ـ ﻳـﺎﺭﺍﻧﻪ ﺩﺭ ﻗﺎﻟﺐ ﭘﺮﺩﺍﺧﺖ ﻧﻘـﺪﻱ ﻭ ﻏﻴﺮﻧﻘﺪﻱ ﺑﺎ ﻟﺤﺎﻅ ﻣﻴﺰﺍﻥ ﺩﺭﺁﻣﺪ ﺧﺎﻧﻮﺍﺭ ﻧﺴﺒﺖ ﺑﻪ ﻛﻠﻴﻪ ﺧﺎﻧﻮﺍﺭﻫﺎﻱ ﻛﺸﻮﺭ ﺑﻪ ﺳﺮﭘﺮﺳﺖ ﺧﺎﻧﻮﺍﺭ ﭘﺮﺩﺍﺧﺖ‬ ‫ﺷﻮﺩ‪.‬‬ ‫ﺏ ـ ﺍﺟﺮﺍء ﻧﻈﺎﻡ ﺟﺎﻣﻊ ﺗﺄﻣﻴﻦ ﺍﺟﺘﻤﺎﻋﻲ ﺑﺮﺍﻱ ﺟﺎﻣﻌﻪ ﻫﺪﻑ ﺍﺯ ﻗﺒﻴﻞ‪:‬‬ ‫‪۱‬ـ ﮔﺴﺘﺮﺵ ﻭ ﺗﺄﻣﻴﻦ ﺑﻴﻤﻪﻫﺎﻱ ﺍﺟﺘﻤﺎﻋﻲ‪ ،‬ﺧﺪﻣﺎﺕ ﺩﺭﻣﺎﻧﻲ‪ ،‬ﺗﺄﻣﻴﻦ ﻭ ﺍﺭﺗﻘﺎء ﺳﻼﻣﺖ ﺟﺎﻣﻌﻪ ﻭ ﭘﻮﺷﺶ ﺩﺍﺭﻭﻳﻲ ﻭ ﺩﺭﻣﺎﻧﻲ ﺑﻴﻤﺎﺭﺍﻥ ﺧﺎﺹ ﻭ ﺻﻌﺐﺍﻟﻌﻼﺝ‪.‬‬ ‫‪۲‬ـ ﻛﻤﻚ ﺑﻪ ﺗﺄﻣﻴﻦ ﻫﺰﻳﻨﻪ ﻣﺴﻜﻦ‪ ،‬ﻣﻘﺎﻭﻡﺳﺎﺯﻱ ﻣﺴﻜﻦ ﻭ ﺍﺷﺘﻐﺎﻝ‪.‬‬ ‫‪۳‬ـ ﺗﻮﺍﻧﻤﻨﺪﺳﺎﺯﻱ ﻭ ﺍﺟﺮﺍء ﺑﺮﻧﺎﻣﻪﻫﺎﻱ ﺣﻤﺎﻳﺖ ﺍﺟﺘﻤﺎﻋﻲ‪.‬‬ ‫ﺗﺒﺼﺮﻩ ‪۱‬ـ ﺁﺋﻴﻦﻧﺎﻣﻪ ﺍﺟﺮﺍﺋﻲ ﺍﻳﻦ ﻣﺎﺩﻩ ﺷﺎﻣﻞ ﭼﮕﻮﻧﮕﻲ ﺷﻨﺎﺳﺎﻳﻲ ﺟﺎﻣﻌﻪ ﻫﺪﻑ‪ ،‬ﺗﺸﻜﻴﻞ ﻭ ﺑﻪ ﻫﻨﮕﺎﻡﺳﺎﺯﻱ ﭘﺎﻳﮕﺎﻫﻬﺎﻱ ﺍﻃﻼﻋﺎﺗﻲ ﻣﻮﺭﺩﻧﻴﺎﺯ‪ ،‬ﻧﺤﻮﻩ‬ ‫ﭘﺮﺩﺍﺧﺖ ﺑﻪ ﺟﺎﻣﻌﻪ ﻫﺪﻑ ﻭ ﭘﺮﺩﺍﺧﺘﻬﺎﻱ ﻣﻮﺿﻮﻉ ﺍﻳﻦ ﻣﺎﺩﻩ ﺣﺪﺍﻛﺜﺮ ﺳﻪ ﻣﺎﻩ ﭘﺲ ﺍﺯ ﺗﺼﻮﻳﺐ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺑﺎ ﭘﻴﺸﻨﻬﺎﺩ ﻭﺯﺭﺍء ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩﻱ ﻭ ﺩﺍﺭﺍﻳﻲ‪ ،‬ﺭﻓﺎﻩ ﻭ‬ ‫ﺗﺄﻣﻴﻦ ﺍﺟﺘﻤﺎﻋﻲ ﻭ ﺭﺋﻴﺲ ﺳﺎﺯﻣﺎﻥ ﻣﺪﻳﺮﻳﺖ ﻭ ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﻛﺸﻮﺭ ﺑﻪ ﺗﺼﻮﻳﺐ ﻫﻴﺄﺕﻭﺯﻳﺮﺍﻥ ﺧﻮﺍﻫﺪ ﺭﺳﻴﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۲‬ـ ﺩﻭﻟﺖ ﻣﻲﺗﻮﺍﻧﺪ ﺣﺴﺎﺏ ﻫﺪﻓﻤﻨﺪﺳﺎﺯﻱ ﻳﺎﺭﺍﻧﻪﻫﺎ ﺭﺍ ﺑﻨﺎﻡ ﺳﺮﭘﺮﺳﺖ ﺧﺎﻧﻮﺍﺩﻩﻫﺎﻱ ﻣﺸﻤﻮﻝ ﻳﺎ ﻓﺮﺩ ﻭﺍﺟﺪ ﺷﺮﺍﻳﻂ ﺩﻳﮕﺮﻱ ﻛﻪ ﺗﻮﺳﻂ ﺩﻭﻟﺖ ﺗﻌﻴﻴﻦ‬ ‫ﻣﻲﺷﻮﺩ ﺍﻓﺘﺘﺎﺡ ﻧﻤﺎﻳﺪ‪ .‬ﺍﻋﻤﺎﻝ ﻣﺪﻳﺮﻳﺖ ﺩﻭﻟﺖ ﺩﺭ ﻧﺤﻮﻩ ﻫﺰﻳﻨﻪ ﻛﺮﺩ ﻭﺟﻮﻩ ﻣﻮﺿﻮﻉ ﺍﻳﻦ ﺣﺴﺎﺏ ﺍﺯﺟﻤﻠﻪ ﺯﻣﺎﻥ ﻣﺠﺎﺯ‪ ،‬ﻧﻮﻉ ﺑﺮﺩﺍﺷﺖ ﻫﺰﻳﻨﻪﻫﺎ ﻭ ﺑﺮﮔﺸﺖ‬ ‫ﻭﺟﻮﻫﻲ ﻛﻪ ﺑﻪ ﺍﺷﺘﺒﺎﻩ ﻭﺍﺭﻳﺰ ﺷﺪﻩﺍﻧﺪ ﻣﺠﺎﺯ ﺍﺳﺖ‪.‬‬

‫ﻣﺎﺩﻩ‪ ۸‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﻜﻠﻒ ﺍﺳﺖ ﺳﻲﺩﺭﺻﺪ )‪ (%۳۰‬ﺧﺎﻟﺺ ﻭﺟﻮﻩ ﺣﺎﺻﻞ ﺍﺯ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺭﺍ ﺑﺮﺍﻱ ﭘﺮﺩﺍﺧﺖ ﻛﻤﻜﻬﺎﻱ ﺑﻼﻋﻮﺽ‪ ،‬ﻳﺎ ﻳﺎﺭﺍﻧﻪ ﺳﻮﺩ ﺗﺴﻬﻴﻼﺕ ﻭ ﻳﺎ ﻭﺟﻮﻩ‬ ‫ﺍﺩﺍﺭﻩ ﺷﺪﻩ ﺑﺮﺍﻱ ﺍﺟﺮﺍء ﻣﻮﺍﺭﺩ ﺯﻳﺮ ﻫﺰﻳﻨﻪ ﻛﻨﺪ‪:‬‬ ‫ﺍﻟﻒ ـ ﺑﻬﻴـﻨﻪﺳﺎﺯﻱ ﻣﺼﺮﻑ ﺍﻧﺮﮊﻱ ﺩﺭ ﻭﺍﺣـﺪﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ‪ ،‬ﺧﺪﻣﺎﺗﻲ ﻭ ﻣﺴﻜﻮﻧـﻲ ﻭ ﺗﺸـﻮﻳﻖ ﺑﻪ ﺻﺮﻓﻪﺟﻮﻳﻲ ﻭ ﺭﻋﺎﻳﺖ ﺍﻟﮕﻮﻱ ﻣﺼﺮﻑ ﻛﻪ ﺗﻮﺳﻂ‬ ‫ﺩﺳﺘـﮕﺎﻩ ﺍﺟﺮﺍﺋﻲ ﺫﻱﺭﺑﻂ ﻣﻌﺮﻓﻲ ﻣﻲﺷﻮﺩ‪.‬‬ ‫ﺏ ـ ﺍﺻﻼﺡ ﺳﺎﺧﺘﺎﺭ ﻓﻨﺎﻭﺭﻱ ﻭﺍﺣﺪﻫﺎﻱ ﺗﻮﻟﻴﺪﻱ ﺩﺭ ﺟﻬﺖ ﺍﻓﺰﺍﻳﺶ ﺑﻬﺮﻩﻭﺭﻱ ﺍﻧﺮﮊﻱ‪ ،‬ﺁﺏ ﻭ ﺗﻮﺳﻌﻪ ﺗﻮﻟﻴﺪ ﺑﺮﻕ ﺍﺯ ﻣﻨﺎﺑﻊ ﺗﺠﺪﻳﺪﭘﺬﻳﺮ‪.‬‬ ‫ﺝ ـ ﺟﺒﺮﺍﻥ ﺑﺨﺸﻲ ﺍﺯ ﺯﻳﺎﻥ ﺷﺮﻛﺘﻬﺎﻱ ﺍﺭﺍﺋﻪﺩﻫﻨﺪﻩ ﺧﺪﻣﺎﺕ ﺁﺏ ﻭ ﻓﺎﺿﻼﺏ‪ ،‬ﺑﺮﻕ‪ ،‬ﮔﺎﺯ ﻃﺒﻴﻌﻲ ﻭ ﻓﺮﺁﻭﺭﺩﻩﻫﺎﻱ ﻧﻔﺘﻲ ﻭ ﺷﻬﺮﺩﺍﺭﻳﻬﺎ ﻭ ﺩﻫﻴﺎﺭﻱﻫﺎ ﻧﺎﺷﻲ ﺍﺯ‬ ‫ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ‪.‬‬ ‫ﺩ ـ ﮔﺴﺘﺮﺵ ﻭ ﺑﻬﺒﻮﺩ ﺣﻤﻞ ﻭ ﻧﻘﻞ ﻋﻤﻮﻣﻲ ﺩﺭ ﭼﻬﺎﺭﭼﻮﺏ ﻗﺎﻧﻮﻥ ﺗﻮﺳﻌﻪ ﺣﻤﻞ ﻭ ﻧﻘﻞ ﻋـﻤﻮﻣﻲ ﻭ ﻣﺪﻳﺮﻳﺖ ﻣﺼﺮﻑ ﺳﻮﺧﺖ ﻭ ﭘﺮﺩﺍﺧﺖ ﺣﺪﺍﻛﺜـﺮ ﺗﺎ‬ ‫ﺳﻘﻒ ﺍﻋﺘﺒﺎﺭﺍﺕ ﻣـﺎﺩﻩ )‪ (۹‬ﻗﺎﻧﻮﻥ ﻣﺬﻛﻮﺭ‪.‬‬ ‫ﻫ ـ ﺣﻤﺎﻳﺖ ﺍﺯ ﺗﻮﻟﻴﺪﻛﻨﻨﺪﮔﺎﻥ ﺑﺨﺶ ﻛﺸﺎﻭﺭﺯﻱ ﻭ ﺻﻨﻌﺘﻲ‪.‬‬ ‫ﻭ ـ ﺣﻤﺎﻳﺖ ﺍﺯ ﺗﻮﻟﻴﺪ ﻧﺎﻥ ﺻﻨﻌﺘﻲ‪.‬‬ ‫ﺯ ـ ﺣﻤﺎﻳﺖ ﺍﺯ ﺗﻮﺳﻌﻪ ﺻﺎﺩﺭﺍﺕ ﻏﻴﺮﻧﻔﺘﻲ‪.‬‬ ‫ﺡ ـ ﺗﻮﺳﻌﻪ ﺧﺪﻣﺎﺕ ﺍﻟﻜﺘﺮﻭﻧﻴﻜﻲ ﺗﻌﺎﻣﻠﻲ ﺑﺎ ﻫﺪﻑ ﺣﺬﻑ ﻭ ﻳﺎ ﻛﺎﻫﺶ ﺭﻓﺖ ﻭ ﺁﻣﺪﻫﺎﻱ ﻏﻴﺮﺿﺮﻭﺭ‪.‬‬ ‫ﺗﺒﺼﺮﻩ ـ ﺁﺋﻴﻦﻧﺎﻣﻪ ﺍﺟﺮﺍﺋﻲ ﺍﻳﻦ ﻣﺎﺩﻩ ﺷﺎﻣﻞ ﭼﮕﻮﻧﮕﻲ ﺣﻤﺎﻳﺖ ﺍﺯ ﺻﻨﺎﻳﻊ‪ ،‬ﻛﺸﺎﻭﺭﺯﻱ ﻭ ﺧﺪﻣﺎﺕ ﻭ ﻧﺤﻮﻩ ﭘﺮﺩﺍﺧﺘﻬﺎﻱ ﻣﻮﺿﻮﻉ ﺍﻳﻦ ﻣﺎﺩﻩ ﺣﺪﺍﻛﺜﺮ ﺳﻪ ﻣﺎﻩ‬ ‫ﭘﺲ ﺍﺯ ﺗﺼﻮﻳﺐ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺑﺎ ﭘﻴﺸﻨﻬﺎﺩ ﻭﺯﺭﺍء ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩﻱ ﻭ ﺩﺍﺭﺍﻳﻲ‪ ،‬ﺻﻨﺎﻳﻊ ﻭ ﻣﻌﺎﺩﻥ‪ ،‬ﺟﻬﺎﺩ ﻛﺸﺎﻭﺭﺯﻱ‪ ،‬ﺑﺎﺯﺭﮔﺎﻧﻲ‪ ،‬ﻧﻔﺖ‪ ،‬ﻧﻴﺮﻭ‪ ،‬ﻛﺸﻮﺭ‪ ،‬ﺍﺗﺎﻕ ﺑﺎﺯﺭﮔﺎﻧﻲ ﻭ‬ ‫ﺻﻨﺎﻳﻊ ﻭ ﻣﻌﺎﺩﻥ ﺍﻳﺮﺍﻥ‪ ،‬ﺍﺗﺎﻕ ﺗﻌﺎﻭﻥ ﻭ ﺭﺋﻴﺲ ﺳﺎﺯﻣﺎﻥ ﻣﺪﻳﺮﻳﺖ ﻭ ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﻛﺸﻮﺭ ﺑﻪ ﺗﺼﻮﻳﺐ ﻫﻴﺌﺖ ﻭﺯﻳﺮﺍﻥ ﻣﻲﺭﺳﺪ‪.‬‬

‫‪http://www.dastour.ir/Print/?lid=334232‬‬ ‫‪5/8‬‬ ‫‪9/26/2016‬‬ ‫‪www.dastour.ir/Print/?lid=334232‬‬ ‫ﻣﺎﺩﻩ‪۹‬ـ‬ ‫ﻣﻨﺎﺑﻊ ﻣﻮﺿﻮﻉ ﻣﻮﺍﺩ )‪ (۷‬ﻭ )‪ (۸‬ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺍﻋﻢ ﺍﺯ ﻛﻤﻜﻬﺎ‪ ،‬ﺗﺴﻬﻴﻼﺕ ﻭ ﻭﺟﻮﻩ ﺍﺩﺍﺭﻩ ﺷﺪﻩ ﺍﺯ ﻃﺮﻳﻖ ﺑﺎﻧﻜﻬﺎ ﻭ ﻣﺆﺳﺴﺎﺕ ﻣﺎﻟﻲ ﻭ ﺍﻋﺘﺒﺎﺭﻱ ﺩﻭﻟﺘﻲ ﻭ‬ ‫ﻏﻴﺮﺩﻭﻟﺘﻲ ﺩﺭ ﺍﺧﺘﻴﺎﺭ ﺍﺷﺨﺎﺹ ﻣﺬﻛﻮﺭ ﻗﺮﺍﺭ ﺧﻮﺍﻫﺪ ﮔﺮﻓﺖ‪.‬‬ ‫ﻣﺎﺩﻩ‪۱۰‬ـ‬ ‫ﺩﺭﻳﺎﻓﺖ ﻛﻤﻜﻬﺎ ﻭ ﻳﺎﺭﺍﻧﻪﻫﺎﻱ ﻣﻮﺿﻮﻉ ﻣﻮﺍﺩ )‪ (۷‬ﻭ )‪ (۸‬ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﻣﻨﻮﻁ ﺑﻪ ﺍﺭﺍﺋﻪ ﺍﻃﻼﻋﺎﺕ ﺻﺤﻴﺢ ﻣﻲﺑﺎﺷﺪ‪ .‬ﺩﺭ ﺻﻮﺭﺕ ﺍﺣﺮﺍﺯ ﻋﺪﻡ ﺻﺤﺖ ﺍﻃﻼﻋﺎﺕ ﺍﺭﺍﺋﻪ‬ ‫ﺷﺪﻩ‪ ،‬ﺩﻭﻟﺖ ﻣﻜﻠﻒ ﺍﺳﺖ ﺿﻤﻦ ﺟﻠﻮﮔﻴﺮﻱ ﺍﺯ ﺍﺩﺍﻣﻪ ﭘﺮﺩﺍﺧﺖ‪ ،‬ﺩﺭ ﺧﺼﻮﺹ ﺍﺳﺘﺮﺩﺍﺩ ﻭﺟﻮﻩ ﭘﺮﺩﺍﺧﺘﻲ ﺍﻗﺪﺍﻣﺎﺕ ﻗﺎﻧﻮﻧﻲ ﻻﺯﻡ ﺭﺍ ﺑﻪ ﻋﻤﻞ ﺁﻭﺭﺩ‪.‬‬ ‫ﺍﺷﺨﺎﺹ ﺩﺭ ﺻﻮﺭﺗﻲ ﻛﻪ ﺧﻮﺩ ﺭﺍ ﺑﺮﺍﻱ ﺩﺭﻳﺎﻓﺖ ﻳﺎﺭﺍﻧﻪﻫﺎ ﻭ ﻛﻤﻚﻫﺎﻱ ﻣﻮﺿﻮﻉ ﻣﻮﺍﺩ )‪ (۷‬ﻭ )‪ (۸‬ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﻣﺤﻖ ﺑﺪﺍﻧﻨﺪ ﻣﻲﺗﻮﺍﻧﻨﺪ ﺍﻋﺘﺮﺍﺽ ﺧﻮﺩ ﺭﺍ ﺑﻪ‬ ‫ﻛﻤﻴﺴﻴﻮﻧﻲ ﻛﻪ ﺩﺭ ﺁﺋﻴﻦﻧﺎﻣﻪ ﺍﺟﺮﺍﺋﻲ ﺍﻳﻦ ﻣﺎﺩﻩ ﭘﻴﺶﺑﻴﻨﻲ ﻣﻲﺷﻮﺩ ﺍﺭﺍﺋﻪ ﻧﻤﺎﻳﻨﺪ‪.‬‬ ‫ﺁﺋﻴﻦﻧﺎﻣﻪ ﺍﺟﺮﺍﺋﻲ ﺍﻳﻦ ﻣﺎﺩﻩ ﺣﺪﺍﻛﺜﺮ ﺳﻪ ﻣﺎﻩ ﭘﺲ ﺍﺯ ﺍﺑﻼﻍ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺗﻮﺳﻂ ﻭﺯﺭﺍء ﺩﺍﺩﮔﺴﺘﺮﻱ‪ ،‬ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩﻱ ﻭ ﺩﺍﺭﺍﻳﻲ‪ ،‬ﺭﻓﺎﻩ ﻭ ﺗﺄﻣﻴﻦ ﺍﺟﺘﻤﺎﻋﻲ ﻭ ﺭﺋﻴﺲ‬ ‫ﺳﺎﺯﻣﺎﻥ ﻣﺪﻳﺮﻳﺖ ﻭ ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﻛﺸﻮﺭ ﭘﻴﺸﻨﻬﺎﺩ ﻭ ﺑﻪ ﺗﺼﻮﻳﺐ ﻫﻴﺄﺕ ﻭﺯﻳﺮﺍﻥ ﻣﻲﺭﺳﺪ‪.‬‬ ‫ﻣﺎﺩﻩ‪۱۱‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﺠﺎﺯ ﺍﺳﺖ ﺗﺎ ﺑﻴﺴﺖ ﺩﺭﺻﺪ )‪ (%۲۰‬ﺧﺎﻟﺺ ﻭﺟﻮﻩ ﺣﺎﺻﻞ ﺍﺯ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺭﺍ ﺑﻪ ﻣﻨﻈﻮﺭ ﺟﺒﺮﺍﻥ ﺁﺛﺎﺭ ﺁﻥ ﺑﺮ ﺍﻋﺘﺒﺎﺭﺍﺕ ﻫﺰﻳﻨﻪﺍﻱ ﻭ ﺗﻤﻠﻚ‬ ‫ﺩﺍﺭﺍﻳﻴﻬﺎﻱ ﺳﺮﻣﺎﻳﻪﺍﻱ ﻫﺰﻳﻨﻪ ﻛﻨﺪ‪.‬‬ ‫ﻣﺎﺩﻩ‪۱۲‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﻜﻠﻒ ﺍﺳﺖ ﺗﻤﺎﻡ ﻣﻨﺎﺑﻊ ﺣﺎﺻﻞ ﺍﺯ ﺍﺟﺮﺍﻱ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺭﺍ ﺑﻪ ﺣﺴﺎﺏ ﺧﺎﺻﻲ ﺑﻪ ﻧﺎﻡ ﻫﺪﻓﻤﻨﺪﺳﺎﺯﻱ ﻳﺎﺭﺍﻧﻪﻫﺎ ﻧﺰﺩ ﺧﺰﺍﻧﻪﺩﺍﺭﻱ ﻛﻞ ﻭﺍﺭﻳﺰ ﻛﻨﺪ‪ .‬ﺻﺪ‬ ‫ﺩﺭﺻﺪ )‪ (%۱۰۰‬ﻭﺟﻮﻩ ﻭﺍﺭﻳﺰﻱ ﺩﺭ ﻗﺎﻟﺐ ﻗﻮﺍﻧﻴﻦ ﺑﻮﺩﺟﻪ ﺳﻨﻮﺍﺗﻲ ﺑﺮﺍﻱ ﻣﻮﺍﺭﺩ ﭘﻴﺶﺑﻴﻨﻲ ﺷﺪﻩ ﺩﺭ ﻣﻮﺍﺩ )‪ (۸) ،(۷‬ﻭ )‪ (۱۱‬ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺍﺧﺘﺼﺎﺹ ﺧﻮﺍﻫﺪ‬ ‫ﻳﺎﻓﺖ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۱‬ـ ﺩﻭﻟﺖ ﻣﻜﻠﻒ ﺍﺳﺖ ﺍﻋﺘﺒﺎﺭﺍﺕ ﻣﻨﺎﺑﻊ ﻭ ﻣﺼﺎﺭﻑ ﻣﻮﺿﻮﻉ ﻣﻮﺍﺩ ﻣﺬﻛﻮﺭ ﺭﺍ ﺩﺭ ﭼﻬﺎﺭ ﺭﺩﻳﻒ ﻣﺴﺘﻘﻞ ﺩﺭ ﻻﻳﺤﻪ ﺑﻮﺩﺟﻪ ﺳﻨﻮﺍﺗﻲ ﺩﺭﺝ ﻛﻨﺪ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۲‬ـ ﻛﻤﻜﻬﺎﻱ ﻧﻘﺪﻱ ﻭ ﻏﻴﺮﻧﻘﺪﻱ ﻧﺎﺷﻲ ﺍﺯ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺑﻪ ﺍﺷﺨﺎﺹ ﺣﻘﻴﻘﻲ ﻭ ﺣﻘﻮﻗﻲ ﺍﺯ ﭘﺮﺩﺍﺧﺖ ﻣﺎﻟﻴﺎﺕ ﺑﺮ ﺩﺭﺁﻣﺪ ﻣﻮﺿﻮﻉ ﻗﺎﻧﻮﻥ ﻣﺎﻟﻴﺎﺗﻬﺎﻱ‬ ‫ﻣﺴﺘﻘﻴﻢ ﻣﺼﻮﺏ ﺍﺳﻔﻨﺪﻣﺎﻩ ‪ ۱۳۶۶‬ﻭ ﺍﺻﻼﺣﻴﻪﻫﺎﻱ ﺑﻌﺪﻱ ﺁﻥ ﻣﻌﺎﻑ ﺍﺳﺖ‪ .‬ﻛﻤﻜﻬﺎﻱ ﻣﺰﺑﻮﺭ ﺑﻪ ﺍﺷﺨﺎﺹ ﻣﺬﻛﻮﺭ ﺑﺎﺑﺖ ﺟﺒﺮﺍﻥ ﺗﻤﺎﻡ ﻳﺎ ﻗﺴﻤﺘﻲ ﺍﺯ ﻗﻴﻤﺖ‬ ‫ﻛﺎﻻ ﻳﺎ ﺧﺪﻣﺎﺕ ﻋﺮﺿﻪ ﺷﺪﻩ ﺗﻮﺳﻂ ﺁﻧﻬﺎ ﻣﺸﻤﻮﻝ ﺣﻜﻢ ﺍﻳﻦ ﺗﺒﺼﺮﻩ ﻧﺨﻮﺍﻫﺪ ﺑﻮﺩ‪.‬‬ ‫ﺗﺒﺼﺮﻩ‪۳‬ـ ﺩﻭﻟﺖ ﻣﻜﻠﻒ ﺍﺳﺖ ﮔﺰﺍﺭﺵ ﺗﻔﺼﻴﻠﻲ ﺍﻳﻦ ﻣﺎﺩﻩ ﺭﺍ ﻫﺮ ﺷﺶ ﻣﺎﻩ ﺑﻪ ﺩﻳﻮﺍﻥ ﻣﺤﺎﺳﺒﺎﺕ ﻛﺸﻮﺭ ﻭ ﻣﺠﻠﺲ ﺷﻮﺭﺍﻱ ﺍﺳﻼﻣﻲ ﺍﺭﺍﺋﻪ ﻧﻤﺎﻳﺪ‪.‬‬

‫ﻣﺎﺩﻩ‪۱۳‬ـ‬ ‫ﺗﻨﺨﻮﺍﻩ ﻣﻮﺭﺩ ﻧﻴﺎﺯ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺩﺭ ﺗﻨﺨﻮﺍﻩ ﺑﻮﺩﺟﻪ ﺳﻨﻮﺍﺗﻲ ﻣﻨﻈﻮﺭ ﻭ ﺍﺯ ﻣﺤﻞ ﻣﻨﺎﺑﻊ ﺣﺎﺻﻞ ﺍﺯ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺩﺭ ﻃﻮﻝ ﺳﺎﻝ ﻣﺴﺘﻬﻠﻚ ﻣﻲﺷﻮﺩ‪.‬‬ ‫‪http://www.dastour.ir/Print/?lid=334232‬‬ ‫‪6/8‬‬ ‫‪9/26/2016‬‬ ‫‪www.dastour.ir/Print/?lid=334232‬‬ ‫ﻣﺎﺩﻩ‪۱۴‬ـ‬ ‫ﺟﺎﺑﻪﺟﺎﻳﻲ ﺍﻋﺘﺒﺎﺭﺍﺕ ﻣﻮﺿﻮﻉ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺩﺭ ﻣﻮﺍﺩ )‪ (۸) ،(۷‬ﻭ )‪ (۱۱‬ﺣﺪﺍﻛﺜﺮ ﺩﻩ ﻭﺍﺣﺪ ﺩﺭ ﺻﺪ ﺩﺭ ﺑﻮﺩﺟﻪ ﺳﻨﻮﺍﺗﻲ ﻣﺠﺎﺯ ﺍﺳﺖ‪ ،‬ﺑﻪ ﻃﻮﺭﻱ ﻛﻪ ﻛﻞ ﻭﺟﻮﻩ‬ ‫ﺣﺎﺻﻞ ﺩﺭ ﻣﻮﺍﺭﺩ ﭘﻴﺶﺑﻴﻨﻲ ﺷﺪﻩ ﺩﺭ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﻣﺼﺮﻑ ﺷﻮﺩ‪.‬‬ ‫ﻣﺎﺩﻩ‪۱۵‬ـ‬ ‫ﺑﻪ ﺩﻭﻟﺖ ﺍﺟﺎﺯﻩ ﺩﺍﺩﻩ ﻣﻲﺷﻮﺩ ﻇﺮﻑ ﻣﺪﺕ ﻳﻚ ﻣﺎﻩ ﭘﺲ ﺍﺯ ﻻﺯﻡﺍﻻﺟﺮﺍء ﺷﺪﻥ ﺍﻳﻦ ﻗـﺎﻧﻮﻥ‪ ،‬ﺳﺎﺯﻣﺎﻧﻲ ﺑﺎ ﻣﺎﻫﻴـﺖ ﺷﺮﻛﺖ ﺩﻭﻟﺘﻲ ﺑﻪ ﻧﺎﻡ ﺳﺎﺯﻣﺎﻥ‬ ‫ﻫﺪﻓﻤﻨـﺪﺳﺎﺯﻱ ﻳﺎﺭﺍﻧـﻪﻫﺎ ﺑﺎ ﺍﺳﺘﻔﺎﺩﻩ ﺍﺯ ﻣﻨﺎﺑـﻊ )ﺍﻣﻜﺎﻧﺎﺕ‪ ،‬ﻧﻴـﺮﻭﻱ ﺍﻧﺴﺎﻧﻲ ﻭ ﺍﻋﺘﺒﺎﺭﺍﺕ( ﻣﻮﺟﻮﺩ‪ ،‬ﺟﻬـﺖ ﺍﺟﺮﺍء ﺍﻳـﻦ ﻗﺎﻧﻮﻥ ﺑﺎ ﻟﺤﺎﻅ ﻗﺎﻧﻮﻥ ﺑﺮﻧﺎﻣﻪ ﺍﻳﺠﺎﺩ‬ ‫ﻛﺮﺩﻩ ﻳﺎ ﺑﺎ ﺍﺻـﻼﺡ ﺳﺎﺧﺘﺎﺭ ﻭ ﺍﺩﻏﺎﻡ ﺷﺮﻛﺘﻬﺎﻱ ﻣﻮﺟﻮﺩ ﺗﺄﺳﻴﺲ ﻧﻤﺎﻳﺪ‪.‬‬ ‫ًﺎ ﭘﺲ ﺍﺯ ﻭﺻﻮﻝ ﻭ ﻛﺴﺮ ﺳﻬﻢ ﺩﻭﻟﺖ ﻣﻮﺿﻮﻉ ﻣﺎﺩﻩ )‪ (۱۱‬ﺑﻪ ﻃﻮﺭ‬ ‫ﺩﻭﻟﺖ ﻣﺠﺎﺯ ﺍﺳﺖ ﻭﺟﻮﻩ ﺣﺎﺻﻞ ﺍﺯ ﺍﺟﺮﺍء ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺭﺍ ﻛﻪ ﺑﻪ ﺧﺰﺍﻧﻪ ﻭﺍﺭﻳﺰ ﻣﻲﺷﻮﺩ‪ ،‬ﻋﻴﻨ‬ ‫ًﺎ ﺟﻬﺖ ﺍﺟﺮﺍء ﺍﻫﺪﺍﻑ ﻭ ﺗﻜﺎﻟﻴﻒ ﻣﻘﺮﺭ ﺩﺭ ﻣﻮﺍﺩ )‪ (۷‬ﻭ )‪ (۸‬ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺩﺭ ﺍﺧﺘﻴﺎﺭ ﺳﺎﺯﻣﺎﻥ ﻗﺮﺍﺭ ﺩﻫﺪ ﺗﺎ ﺑﺮﺍﺑﺮ ﺁﻥ‬ ‫ﻣﺴﺘﻤﺮ ﺑﺮﺩﺍﺷﺖ ﻭ ﺑﻪ ﻋﻨﻮﺍﻥ ﻛﻤﻚ ﺻﺮﻓ‬ ‫ﻫﺰﻳﻨﻪ ﻛﻨﺪ‪.‬‬ ‫ًﺎ ﻣﺠﺎﺯ ﺑﻪ ﺩﺍﺷﺘﻦ ﻭﺍﺣﺪﻫﺎﻱ ﺳﺘﺎﺩﻱ‪ ،‬ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﻭ ﻧﻈﺎﺭﺕ ﺩﺭ ﻣﺮﻛﺰ ﻣﻲﺑﺎﺷﺪ‪.‬‬ ‫ﺳﺎﺯﻣﺎﻥ ﺑﻪ ﺻﻮﺭﺕ ﻣﺘﻤﺮﻛﺰ ﺍﺩﺍﺭﻩ ﻣﻲﺷﻮﺩ ﻭ ﺻﺮﻓ‬ ‫ﻭﺯﺭﺍء ﺭﻓﺎﻩ ﻭ ﺗﺄﻣﻴﻦ ﺍﺟﺘﻤﺎﻋﻲ‪ ،‬ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩﻱ ﻭ ﺩﺍﺭﺍﻳﻲ‪ ،‬ﺑﺎﺯﺭﮔﺎﻧﻲ‪ ،‬ﺭﺍﻩ ﻭ ﺗﺮﺍﺑﺮﻱ‪ ،‬ﺟﻬﺎﺩ ﻛﺸﺎﻭﺭﺯﻱ‪ ،‬ﺻﻨﺎﻳﻊ ﻭ ﻣﻌﺎﺩﻥ‪ ،‬ﻧﻔﺖ‪ ،‬ﻧﻴﺮﻭ ﻭ ﺭﺋﻴﺲ ﺳﺎﺯﻣﺎﻥ‬ ‫ﻣﺪﻳﺮﻳﺖ ﻭ ﺑﺮﻧﺎﻣﻪﺭﻳﺰﻱ ﻛﺸﻮﺭ ﻋﻀﻮ ﻣﺠﻤﻊ ﻋﻤﻮﻣﻲ ﺳﺎﺯﻣﺎﻥ ﻣﻲﺑﺎﺷﻨﺪ‪.‬‬ ‫ﺍﺳﺎﺳﻨﺎﻣﻪ ﺷﺮﻛﺖ ﺷﺎﻣﻞ ﺍﺭﻛﺎﻥ‪ ،‬ﻭﻇﺎﻳﻒ ﻭ ﺍﺧﺘﻴﺎﺭﺍﺕ‪ ،‬ﺗﻮﺳﻂ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩﻱ ﻭ ﺩﺍﺭﺍﻳﻲ ﻭ ﺳﺎﺯﻣﺎﻥ ﻣﺪﻳﺮﻳﺖ ﻭ ﺑﺮﻧﺎﻣـﻪﺭﻳﺰﻱ ﻛﺸـﻮﺭ ﺗﻬﻴـﻪ ﻭ ﺑﻪ‬ ‫ﺗﺼﻮﻳـﺐ ﻫﻴﺄﺕﻭﺯﻳﺮﺍﻥ ﻣﻲﺭﺳﺪ‪.‬‬ ‫ﻭﺟﻮﻩ ﻭ ﺍﻋﺘﺒﺎﺭﺍﺕ ﻣﻮﺿﻮﻉ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺍﺯﺟﻤﻠﻪ ﻣﻮﺍﺩ )‪ (۱۲‬ﻭ )‪ (۱۵‬ﻣﺎﻧﻨﺪ ﺳﺎﻳﺮ ﺷﺮﻛﺘﻬﺎﻱ ﺩﻭﻟﺘﻲ ﺩﺭ ﺑﻮﺩﺟﻪ ﻛﻞ ﻛﺸﻮﺭ ﻣﻨﻌﻜﺲ ﻣﻲﺷﻮﺩ ﻭ ﺑﻪ ﺟﺰ‬ ‫ﺍﺧﺘﻴﺎﺭﺍﺕ ﻭ ﻣﺠﻮﺯﻫﺎﻱ ﻣﻮﺿﻮﻉ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺍﺯﺟﻤﻠﻪ ﻣﻮﺍﺩ )‪ (۲‬ﻭ )‪ (۱۴‬ﺗﻐﻴﻴﺮ ﺩﺭ ﺳﻘﻒ ﺍﻋﺘﺒﺎﺭﺍﺕ ﺷﺮﻛﺖ ﺩﺭ ﻃﻮﻝ ﺳﺎﻝ ﺑﺎ ﭘﻴﺸﻨﻬﺎﺩ ﺩﻭﻟﺖ ﻭ ﺗﺼﻮﻳﺐ‬ ‫ﻣﺠﻠﺲ ﻣﺠﺎﺯ ﻣﻲﺑﺎﺷﺪ‪.‬‬ ‫ﻭﺟﻮﻩ ﻣﺎﻧﺪﻩ ﺳﺎﺯﻣﺎﻥ ﺍﺯ ﻫﺮ ﺳﺎﻝ ﺩﺭ ﺳﺎﻝ ﺑﻌﺪ ﻗﺎﺑﻞ ﻣﺼﺮﻑ ﺍﺳﺖ ﻭ ﺳﺎﺯﻣﺎﻥ ﺩﺭ ﻫﺮ ﺳﺎﻝ ﻣﻲﺗﻮﺍﻧﺪ ﺑﺮﺍﻱ ﺳﻨﻮﺍﺕ ﺑﻌﺪ ﺩﺭ ﭼﻬﺎﺭﭼﻮﺏ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺗﻌﻬﺪ‬ ‫ﺍﻳﺠﺎﺩ ﻧﻤﺎﻳﺪ‪.‬‬ ‫ﺍﻋﺘﺒﺎﺭﺍﺕ ﻣﻮﺿﻮﻉ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﻣﺸﻤﻮﻝ ﻗﺎﻧﻮﻥ ﻧﺤﻮﻩ ﻫﺰﻳﻨﻪ ﻛﺮﺩﻥ ﺍﻋﺘﺒﺎﺭﺍﺗﻲ ﻛﻪ ﺑﻪ ﻣﻮﺟﺐ ﻗﺎﻧﻮﻥ ﺍﺯ ﺭﻋﺎﻳﺖ ﻗﺎﻧﻮﻥ ﻣﺤﺎﺳﺒﺎﺕ ﻋﻤﻮﻣﻲ ﻭ ﺳﺎﻳﺮ ﻣﻘﺮﺭﺍﺕ‬ ‫ﻋﻤﻮﻣﻲ ﺩﻭﻟﺖ ﻣﺴﺘﺜﻨـﻲ ﻫﺴﺘﻨـﺪ ـ ﻣﺼﻮﺏ ‪۶/۱۱/۱۳۶۴‬ـ ﻣﻲﺑﺎﺷﺪ‪.‬‬ ‫ﺳﺎﺯﻣﺎﻥ ﻣﻜﻠﻒ ﺍﺳﺖ ﮔﺰﺍﺭﺵ ﻋﻤﻠﻜﺮﺩ‪ ،‬ﺩﺭﻳﺎﻓﺖ ﻭ ﭘﺮﺩﺍﺧﺖ ﻣﻨﺎﺑﻊ ﺣﺎﺻﻞ ﺍﺯ ﻫﺪﻓﻤﻨﺪﺳﺎﺯﻱ ﻳﺎﺭﺍﻧﻪﻫﺎ ﺭﺍ ﺑﻪ ﺗﻔﻜﻴﻚ ﻣﻮﺍﺩ )‪ (۷‬ﻭ )‪ (۸‬ﺩﺭ ﭘﺎﻳﺎﻥ ﻫﺮ ﺷﺶ‬ ‫ﻣﺎﻩ ﺩﺭ ﺍﺧﺘﻴﺎﺭ ﻛﻤﻴﺴﻴﻮﻥ ﺑﺮﻧﺎﻣﻪ ﻭ ﺑـﻮﺩﺟﻪ ﻭ ﻣﺤﺎﺳﺒﺎﺕ ﻭ ﺳـﺎﻳﺮ ﻛﻤﻴﺴـﻴﻮﻧﻬﺎﻱ ﺫﻱﺭﺑﻂ ﻣﺠـﻠﺲ ﺷﻮﺭﺍﻱ ﺍﺳـﻼﻣﻲ ﻗﺮﺍﺭ ﺩﻫﺪ‪.‬‬ ‫ﺩﻳﻮﺍﻥ ﻣﺤﺎﺳﺒﺎﺕ ﻛﺸﻮﺭ ﻣﻜﻠﻒ ﺍﺳﺖ ﺩﺭ ﻣﻘﺎﻃﻊ ﺷﺶﻣﺎﻫﻪ ﮔﺰﺍﺭﺵ ﻋﻤﻠﻴﺎﺕ ﺍﻧﺠﺎﻡ ﺷﺪﻩ ﺗﻮﺳﻂ ﺳﺎﺯﻣﺎﻥ ﺭﺍ ﺑﺮ ﺍﺳﺎﺱ ﺍﻫﺪﺍﻑ ﭘﻴﺶﺑﻴﻨﻲ ﺷﺪﻩ ﺩﺭ ﺍﻳﻦ‬ ‫ﻗﺎﻧﻮﻥ ﺑﻪ ﻣﺠﻠﺲ ﺷﻮﺭﺍﻱ ﺍﺳﻼﻣﻲ ﺍﺭﺍﺋﻪ ﻧﻤﺎﻳﺪ‪.‬‬

‫ﻣﺎﺩﻩ‪۱۶‬ـ‬ ‫ﺩﻭﻟﺖ ﻣﺠﺎﺯ ﺍﺳﺖ ﺍﺯ ﺍﺑﺘﺪﺍﻱ ﺳﺎﻝ ‪ ۱۳۸۹‬ﻣﻌﺎﻓﻴﺖ ﻣﺎﻟﻴﺎﺗﻲ ﻣﻮﺿﻮﻉ ﻣﺎﺩﻩ )‪ (۸۴‬ﻗﺎﻧﻮﻥ ﻣﺎﻟﻴﺎﺗﻬﺎﻱ ﻣﺴﺘﻘﻴﻢ ﺭﺍ ﻋﻼﻭﻩ ﺑﺮ ﺍﻓﺰﺍﻳﺶ ﺳﺎﻻﻧﻪ ﺁﻥ‪ ،‬ﻣﺘﻨﺎﺳﺐ ﺑﺎ‬ ‫ﺗﻐﻴﻴﺮ ﻭ ﺍﺻﻼﺡ ﻗﻴﻤﺘﻬﺎﻱ ﻣﻮﺿﻮﻉ ﺍﻳﻦ ﻗﺎﻧﻮﻥ ﺑﺎ ﭘﻴﺸﻨﻬﺎﺩ ﻭﺯﺍﺭﺕ ﺍﻣﻮﺭ ﺍﻗﺘﺼﺎﺩﻱ ﻭ ﺩﺍﺭﺍﻳﻲ ﻃﻲ ﭘﻨﺞ ﺳﺎﻝ ﺣﺪﺍﻛﺜﺮ ﺗﺎ ﺩﻭ ﺑﺮﺍﺑﺮ ﺍﻓﺰﺍﻳﺶ ﺩﻫﺪ‪.‬‬ ‫‪http://www.dastour.ir/Print/?lid=334232‬‬ ‫‪7/8‬‬ ‫‪9/26/2016‬‬ ‫‪www.dastour.ir/Print/?lid=334232‬‬ ‫]ﺍﻣﻀﺎء[‬ ‫ﻗﺎﻧﻮﻥ ﻓﻮﻕ ﻣﺸﺘﻤﻞ ﺑﺮ ﺷﺎﻧﺰﺩﻩ ﻣﺎﺩﻩ ﻭ ﺷﺎﻧﺰﺩﻩ ﺗﺒﺼﺮﻩ ﺩﺭ ﺟﻠﺴﻪ ﻋﻠﻨﻲ ﺭﻭﺯ ﺳﻪﺷﻨﺒﻪ ﻣﻮﺭﺥ ﭘﺎﻧﺰﺩﻫﻢ ﺩﻱﻣﺎﻩ ﻳﻜﻬﺰﺍﺭ ﻭ ﺳﻴﺼﺪ ﻭ ﻫﺸﺘﺎﺩ ﻭ ﻫﺸﺖ ﻣﺠﻠﺲ‬ ‫ﺷﻮﺭﺍﻱ ﺍﺳﻼﻣﻲ ﺗﺼﻮﻳﺐ ﻭ ﺩﺭ ﺗﺎﺭﻳﺦ ‪ ۲۳/۱۰/۱۳۸۸‬ﺑﻪ ﺗﺄﻳﻴﺪ ﺷﻮﺭﺍﻱ ﻧﮕﻬﺒﺎﻥ ﺭﺳﻴﺪ‪.‬‬ ‫ﺭﺋﻴﺲ ﻣﺠﻠﺲ ﺷﻮﺭﺍﻱ ﺍﺳﻼﻣﻲ ـ ﻋﻠﻲ ﻻﺭﻳﺠﺎﻧﻲ‬ ‫‪http://www.dastour.ir/Print/?lid=334232‬‬ ‫‪8/8‬‬