{"id":41084,"date":"2011-10-13T08:45:13","date_gmt":"2011-10-13T05:45:13","guid":{"rendered":"http:\/\/www.korhanyilmaz.com\/?p=41084"},"modified":"2011-10-13T10:24:06","modified_gmt":"2011-10-13T07:24:06","slug":"sigara-icki-cep-ve-otoya-otv-zammi","status":"publish","type":"post","link":"http:\/\/www.korhanyilmaz.com\/?p=41084","title":{"rendered":"Sigara, i\u00e7ki, cep ve otoya \u00d6TV zamm\u0131"},"content":{"rendered":"

\"\"<\/a><\/p>\n

Sigara, alkoll\u00fc i\u00e7ki, cep telefonu, elektrikli ara\u00e7lar hari\u00e7 1,600 cc \u00fczeri otomobillerde \u00d6TV oranlar\u0131 art\u0131r\u0131ld\u0131.<\/p>\n

ANKARA – H\u00fck\u00fcmet 2012 B\u00fct\u00e7esi’ni ve Orta Vadeli Program\u0131 a\u00e7\u0131klamadan \u00f6nce t\u00fct\u00fcn ve t\u00fct\u00fcn \u00fcr\u00fcnlerinde, alkoll\u00fc i\u00e7ecekler ile motorlu ta\u015f\u0131tlarda \u00f6zel t\u00fcketim vergisi oranlar\u0131nda art\u0131\u015fa gitti.\u00a0<\/p>\n

Bug\u00fcnden itibaren ge\u00e7erli olmak \u00fczere t\u00fct\u00fcn ve t\u00fct\u00fcn mamullerinde vergi oranlar\u0131 y\u00fczde 69\u2019a ve asgari maktu vergi tutarlar\u0131 0,1450 TL\u2019ye y\u00fckseltildi. Rak\u0131da asgari maktu vergi tutar\u0131 litre ba\u015f\u0131na 51,88 TL\u2019den 63,48 TL’ye \u00e7\u0131kar\u0131l\u0131rken, malttan \u00fcretilen biralarda litre ba\u015f\u0131na al\u0131nan asgari maktu vergi tutar\u0131 0,53 TL, taze \u00fcz\u00fcm \u015farab\u0131nda 2,94 TL oldu.<\/p>\n

Kabul kredili, vadeli akreditif ve mal mukabili \u00f6deme \u015fekillerine g\u00f6re yap\u0131lan ithalatta Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu (KKDF) kesintisi oran\u0131 y\u00fczde 6 olarak belirleyen H\u00fck\u00fcmet, motorlu ta\u015f\u0131tlarda vergi art\u0131\u015f\u0131na gitti. Buna g\u00f6re motor silindir hacmi 1600 cc\u2019yi ge\u00e7meyen ara\u00e7larda asgari vergi oran\u0131 y\u00fczde 37 d\u00fczeyinde korunurken, motor silindir hacmi 1600 cc\u2019yi ge\u00e7en fakat 2000 cc\u2019yi ge\u00e7meyenlerde y\u00fczde 60\u2019dan y\u00fczde 80\u2019e, motor silindir hacmi 2000 cc\u2019yi ge\u00e7enlerde y\u00fczde 84\u2019ten y\u00fczde 130\u2019a \u00e7\u0131kar\u0131ld\u0131.<\/p>\n

Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu Kesintileri ve Baz\u0131 Mallarda Uygulanan \u00d6zel T\u00fcketim Vergisine Dair Karar Resmi Gazete’de yay\u0131mland\u0131. Bug\u00fcnden itibaren y\u00fcr\u00fcrl\u00fc\u011fe giren Karara g\u00f6re t\u00fct\u00fcn mamullerinde vergi oranlar\u0131 y\u00fczde 69\u2019a ve asgari maktu vergi tutarlar\u0131 0,1450 TL\u2019ye y\u00fckseltildi.<\/p>\n

T\u00fct\u00fcn i\u00e7eren purolar,u\u00e7lar\u0131 a\u00e7\u0131k purolar ve sigarillolarda daha \u00f6nce y\u00fczde 30 olarak uygulanan asgari vergi oranlar\u0131 y\u00fczde 69\u2019a y\u00fckseltilirken, asgari maktu vergi tutarlar\u0131 0,1325 TL\u2019den 0,1450 TL\u2019ye \u00e7\u0131kar\u0131ld\u0131.<\/p>\n

T\u00fct\u00fcn i\u00e7eren sigaralarda y\u00fczde 63 olan vergi oran\u0131 y\u00fczde 69 olurken, uygulanacak asgari maktu vergi tutar\u0131 da 0,325 TL\u2019den 0,1450 TL olarak belirlendi.<\/p>\n

Bug\u00fcnden itibaren girecek karara g\u00f6re t\u00fct\u00fcn yerine ge\u00e7en maddelerden yap\u0131lm\u0131\u015f sigaralar, purolar, u\u00e7lar\u0131 a\u00e7\u0131k purolar ve sigarillolar, i\u00e7ilen t\u00fct\u00fcn (Herhangi bir oranda t\u00fct\u00fcn yerine ge\u00e7en maddeleri i\u00e7ersin i\u00e7ermesin), di\u011ferleri (net muhtevas\u0131 500 gram\u0131 ge\u00e7meyen ambalajlar) ile enfiye ve \u00e7i\u011fnemeye mahsus t\u00fct\u00fcnde asgari vergi oran\u0131 y\u00fczde 69, asgari maktu vergi tutar\u0131 0,1450 TL olarak uygulanacak.<\/p>\n

Net muhtevas\u0131 500 gram\u0131 ge\u00e7en ambalajlarda olan sigaralardan al\u0131nacak asgari vergi oran\u0131 y\u00fczde 69, asgari maktu vergi tutar\u0131 0,0375 TL olarak uygulanacak.<\/p>\n

ALKOLDE \u00d6TV ARTI\u015eI<\/strong><\/p>\n

Malttan \u00fcretilen biralarda asgari vergi oran\u0131 y\u00fczde 63\u2019te sabit tutulurken, litre ba\u015f\u0131na al\u0131nan asgari maktu vergi tutar\u0131 0,44 TL\u2019den 0,53 TL\u2019ye y\u00fckseltildi.<\/p>\n

Asgari vergi oran\u0131n\u0131n s\u0131f\u0131r oldu\u011fu taze \u00fcz\u00fcm \u015farab\u0131nda litre ba\u015f\u0131na asgari maktu vergi tutar\u0131 2,44 TL\u2019den 2,94 TL\u2019ye, k\u00f6p\u00fckl\u00fc \u015faraplarda 16,12 TL\u2019den 19,82 TL\u2019ye, vermut ve di\u011fer taze \u00fcz\u00fcm \u015faraplar\u0131nda (bitkiler veya kokulu maddelerle aromaland\u0131r\u0131lm\u0131\u015f) 22,1 TL\u2019den, 27,18 TL\u2019ye, alkol derecesi hacim itibariyle y\u00fczde 18 veya daha az olanlar 17,55 TL\u2019den 21,58 TL\u2019ye, fermente edilmi\u015f di\u011fer i\u00e7ecekler (elma \u015farab\u0131, armut \u015farab\u0131, bal \u015farab\u0131 gibi), tarifenin ba\u015fka yerinde belirtilmeyen veya yer almayan fermente edilmi\u015f i\u00e7eceklerin kar\u0131\u015f\u0131mlar\u0131 ve fermente edilmi\u015f i\u00e7eceklerle alkols\u00fcz i\u00e7eceklerin kar\u0131\u015f\u0131mlar\u0131 2,44 TL\u2019den 2,94 TL\u2019ye \u00e7\u0131kar\u0131ld\u0131.<\/p>\n

Rak\u0131da (muhtevas\u0131 2 litreye ge\u00e7en veya ge\u00e7meyen kaplarda) asgari maktu vergi tutar\u0131 51,88 TL\u2019den 63,48 TL y\u00fckseltilirken, lik\u00f6rlerde 96,74 TL, cin ve votkada 70,35 TL, muhtevas\u0131 2 litreyi ge\u00e7en ve ge\u00e7meyen kaplarda olanlarda (Alkol derecesi hacim itibariyle y\u00fczde 45.4’den fazla olanlar) 105,8 TL oldu. Daha \u00f6nce bu i\u00e7eceklerde litre ba\u015f\u0131na uygulanan asgari maktu vergi tutar\u0131 s\u0131ras\u0131yla 51,48 TL; 78,65 TL; 57,2 TL; 85,8 TL olarak uygulan\u0131yordu.<\/p>\n

MOTORLU TA\u015eITLAR<\/strong><\/p>\n

\u0130stiap haddi 850 kilogram\u0131 ge\u00e7meyip motor silindir hacmi 2000 cm\u00b3\u2019\u00fcn alt\u0131nda ara\u00e7lar ile \u0130stiap haddi 850 kilogram\u0131 ge\u00e7ip motor silindir hacmi 2800 cm\u00b3\u2019\u00fcn alt\u0131nda ara\u00e7lara uygulanacak vergi oran\u0131 y\u00fczde 10\u2019dan y\u00fczde 15\u2019e y\u00fckseltildi.<\/p>\n

Sadece elektrik motorlu olanlarda vergi oran\u0131 y\u00fczde 10\u2019ta sabit tutulurken, S\u00fcr\u00fcc\u00fc dahil 9 ki\u015filik oturma yeri olanlardan motor silindir hacmi 3200 cm\u00b3’\u00fc ge\u00e7meyenlerde y\u00fczde 10\u2019dan 15\u2019e \u00e7\u0131kar\u0131ld\u0131.<\/p>\n

9 ki\u015filik oturma yeri olan elektrik motorlu ara\u00e7lar\u0131n y\u00fczde 10\u2019luk vergi oran\u0131nda de\u011fi\u015fikli\u011fe gidilmedi. Motor silindir hacmi 1600 cc\u2019yi ge\u00e7meyen ara\u00e7larda asgari vergi oran\u0131 y\u00fczde 37 d\u00fczeyinde korunurken, motor silindir hacmi 1600 cc\u2019yi ge\u00e7en fakat 2000 cc\u2019yi ge\u00e7meyenlerde y\u00fczde 60\u2019tan y\u00fczde 80\u2019e, motor silindir hacmi 2000 cc\u2019yi ge\u00e7enlerde y\u00fczde 84\u2019ten y\u00fczde 130\u2019a \u00e7\u0131kar\u0131ld\u0131.<\/p>\n

\u0130THALATTA KKDF KES\u0130NT\u0130S\u0130 ORANI Y\u00dcZDE 6 OLDU<\/strong><\/p>\n

Kabul kredili, vadeli akreditif ve mal mukabili \u00f6deme \u015fekillerine g\u00f6re yap\u0131lan ithalatta Kaynak Kullan\u0131m\u0131n\u0131 Destekleme Fonu (KKDF) kesintisi oran\u0131 y\u00fczde 6 olarak belirlendi. 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (IV) say\u0131l\u0131 listede yer alan 8517.12.00.00.11 G.T.\u0130.P. numaral\u0131 \u201cal\u0131c\u0131s\u0131 bulunan verici portatif (celluler) telsiz telefon cihazlar\u0131n\u0131n vergi oran\u0131 y\u00fczde 20\u2019den y\u00fczde 25\u2019e \u00e7\u0131kar\u0131ld\u0131. Ayn\u0131 Kanunun ge\u00e7ici 6. maddesinde 40 T\u00fcrk Liras\u0131 olarak belirlenen tutarlar 100 T\u00fcrk Liras\u0131 olarak tespit edildi.<\/p>\n

Kaynak : Radikal.com.tr<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

\n

Sigara, alkoll\u00fc i\u00e7ki, cep telefonu, elektrikli ara\u00e7lar hari\u00e7 1,600 cc \u00fczeri otomobillerde \u00d6TV oranlar\u0131 art\u0131r\u0131ld\u0131.<\/p>\n

ANKARA – H\u00fck\u00fcmet 2012 B\u00fct\u00e7esi’ni ve Orta Vadeli Program\u0131 a\u00e7\u0131klamadan \u00f6nce t\u00fct\u00fcn ve t\u00fct\u00fcn \u00fcr\u00fcnlerinde, alkoll\u00fc i\u00e7ecekler ile motorlu ta\u015f\u0131tlarda \u00f6zel t\u00fcketim vergisi oranlar\u0131nda art\u0131\u015fa gitti. <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-41084","post","type-post","status-publish","format-standard","hentry","category-ekonomi","odd"],"_links":{"self":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/41084","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=41084"}],"version-history":[{"count":0,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/41084\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=41084"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=41084"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.korhanyilmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=41084"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}