{"id":20215,"date":"2021-10-15T00:37:00","date_gmt":"2021-10-15T00:37:00","guid":{"rendered":"https:\/\/haberglobal.com.tr\/ekonomi\/sigara-ve-otomobil-vergisine-yeni-duzenleme-138351"},"modified":"2021-10-15T00:37:00","modified_gmt":"2021-10-15T00:37:00","slug":"sigara-ve-otomobil-vergisine-yeni-duzenleme","status":"publish","type":"post","link":"https:\/\/istanbulchannel.net\/index.php\/2021\/10\/15\/sigara-ve-otomobil-vergisine-yeni-duzenleme\/","title":{"rendered":"Sigara ve otomobil vergisine yeni d\u00fczenleme!"},"content":{"rendered":"

<\/p>\n

\n
\n

Yay\u0131nlanma: <\/span>

<\/p>\n
\"Sigara <\/picture> <\/figure>\n

<\/a> <\/div>\n<\/p><\/div>\n

\n

Vergi Usul Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi, Meclis Genel Kurulunda, kabul edilerek yasala\u015ft\u0131.<\/p>\n

Yeni kanunla, sa\u011fl\u0131\u011fa zararl\u0131 t\u00fct\u00fcn mamulleriyle m\u00fccadelede etkinli\u011fin art\u0131r\u0131lmas\u0131 ile otomotiv sekt\u00f6r\u00fcnde olu\u015fabilecek fiyat dalgalanmalar\u0131na uygun vergilemenin sa\u011flanabilmesi, g\u00fcn\u00fcn sosyal, ekonomik ve mali ihtiya\u00e7lar\u0131na g\u00f6re h\u0131zl\u0131 ve esnek karar al\u0131nabilmesi i\u00e7in \u00d6zel T\u00fcketim Vergisi Kanunu ile Cumhurba\u015fkan\u0131’na tan\u0131nan yetki geni\u015fletildi.<\/p>\n

CUMHURBA\u015eKANI OTOMOB\u0130L VE S\u0130GARA VERG\u0130S\u0130N\u0130 3 KAT ARTIRAB\u0130LECEK<\/strong><\/p>\n

Kanunda yer verilen II say\u0131l\u0131 listedeki yani otomobil gibi mallar i\u00e7in belirlenen oranlar\u0131 ve oranlara esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 3 kat\u0131na, III say\u0131l\u0131 liste B cetvelindeki mallar yani sigara \u00fcr\u00fcnleri i\u00e7in asgari maktu vergi 3 kat\u0131na kadar \u00e7\u0131kar\u0131labilecek.<\/p>\n

MADDEN\u0130N \u0130\u00c7ER\u0130\u011e\u0130<\/strong><\/p>\n

Kabul edilen 56. maddede, “6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12’nci maddesinin (2) numaral\u0131 f\u0131kras\u0131n\u0131n (b) ve (c) bentlerinde yer alan ‘bir kat\u0131na’ ibareleri ‘\u00fc\u00e7 kat\u0131na’ \u015feklinde ve (c) bendinde yer alan ‘mallar\u0131n’ ibaresi ‘mallar i\u00e7in farkl\u0131 matrah gruplar\u0131 olu\u015fturmaya, mallar\u0131n matrah gruplar\u0131, motor g\u00fcc\u00fc’ \u015feklinde de\u011fi\u015ftirilmi\u015ftir.” ifadeleri yer al\u0131yor.<\/p>\n

SIFIRA \u0130ND\u0130RME YETK\u0130S\u0130 DE DEVAM EDECEK<\/strong><\/p>\n

Cumhurba\u015fkan\u0131’n\u0131n mevcut yetkilerine g\u00f6re s\u00f6z konusu kalemlerde vergiyi bir kat\u0131na kadar art\u0131rma yetkisi bulunuyordu. \u00d6te yandan Cumhurba\u015fkan\u0131’n\u0131n s\u00f6z konusu vergileri s\u0131f\u0131ra kadar indirme yetkisi de devam edecek.<\/p>\n

CHP KARARA TEPK\u0130 G\u00d6STERD\u0130<\/strong><\/p>\n

Vergi Usul Kanunu’nun Meclis’ten ge\u00e7mesinin ard\u0131ndan s\u00f6z konusu vergi art\u0131\u015f\u0131 yetkisiyle ilgili a\u00e7\u0131klama yapan CHP Grup Ba\u015fkanvekili Engin \u00d6zko\u00e7 karara tepki g\u00f6sterdi. \u00d6zko\u00e7 a\u00e7\u0131klamas\u0131nda, “Az \u00f6nce TBMM’de Millet \u0130ttifak\u0131’n\u0131n muhalefetine ra\u011fmen Cumhurba\u015fkan\u0131na; “t\u00fct\u00fcn \u00fcr\u00fcnlerinin” ve “ara\u00e7lar\u0131n” \u00f6zel t\u00fcketim vergileri ile oranlara esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131n\u0131 “\u00fc\u00e7 kat\u0131na” kadar art\u0131rma yetkisi verildi.” ifadelerini kulland\u0131.<\/p>\n

\n
\n

Az \u00f6nce TBMM\u2019de Millet \u0130ttifak\u0131\u2019n\u0131n muhalefetine ra\u011fmen Cumhurba\u015fkan\u0131na; \u201ct\u00fct\u00fcn \u00fcr\u00fcnlerinin\u201d ve \u201cara\u00e7lar\u0131n\u201d \u00f6zel t\u00fcketim vergileri ile oranlara esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131n\u0131 \u201c\u00fc\u00e7 kat\u0131na\u201d kadar art\u0131rma yetkisi verildi.<\/p>\n

\u2014 Engin \u00d6zko\u00e7 (@enginozkoc) October 14, 2021<\/a><\/p><\/blockquote><\/div>\n

II SAYILI L\u0130STEN\u0130N KAPSAMI<\/strong><\/p>\n

\u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede, yar\u0131 r\u00f6morklar i\u00e7in \u00e7ekiciler, binek otomobilleri ve esas itibar\u0131yla insan ta\u015f\u0131mak \u00fczere imal edilmi\u015f motorlu ta\u015f\u0131tlar, e\u015fya ta\u015f\u0131maya mahsus motorlu ta\u015f\u0131tlar, \u00f6zel ama\u00e7l\u0131 motorlu ta\u015f\u0131tlar, motosiklet, helikopter, u\u00e7ak, gemi, yat, e\u011flence ve spor tekneleri gibi ta\u015f\u0131tlar yer al\u0131yor.<\/p>\n

III SAYILI B CETVEL\u0130N\u0130N KAPSAMI<\/strong><\/p>\n

T\u00fct\u00fcn i\u00e7eren purolar, u\u00e7lar\u0131 a\u00e7\u0131k purolar, sigarillolar, t\u00fct\u00fcn i\u00e7eren sigaralar ve makaron gibi \u00fcr\u00fcnler III say\u0131l\u0131 listenin B cetvelinde yer al\u0131yor.<\/p>\n

Kaynak: Haber Global<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

TBMM’de kabul edilen Vergi Usul Kanunu ile Cumhurba\u015fkan\u0131’na sigaradan al\u0131nan asgari maktu vergi ile otomobillerden al\u0131nan \u00f6zel t\u00fcketim vergisini art\u0131rma…<\/p>\n","protected":false},"author":2,"featured_media":20216,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-20215","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/20215","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/comments?post=20215"}],"version-history":[{"count":0,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/20215\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media\/20216"}],"wp:attachment":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media?parent=20215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/categories?post=20215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/tags?post=20215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}