{"status":true,"post":{"id":26632,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:21:09","created_at":"2021-05-20T21:00:00.000000Z","updated_at":"2022-10-24T12:21:09.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":26632,"is_featured":0,"title":"\u00c7ift\u00e7inin kulland\u0131\u011f\u0131 elektrik KDV\u2019si ne olmal\u0131?","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\"><strong>OSMAN ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Ge\u00e7ti\u011fimiz y\u0131llarda \u00e7ift\u00e7i kesimine destek anlam\u0131nda yem ve g\u00fcbrede KDV oranlar\u0131 kanunun 13. maddesine h\u00fck\u00fcmler eklenmek suretiyle s\u0131f\u0131rlanm\u0131\u015ft\u0131. Ana hatlar itibar\u0131yla \u00e7ift\u00e7inin temel girdilerinde KDV oranlar\u0131 s\u0131f\u0131rlan\u0131nca bir tek kulland\u0131\u011f\u0131 elektri\u011fin KDV oran\u0131 genel oranda ayn\u0131 kalm\u0131\u015f oldu. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tar\u0131m ve tar\u0131m \u00fcr\u00fcnlerinin stratejik \u00fcr\u00fcn olma \u00f6zelli\u011fi her ge\u00e7en g\u00fcn daha da art\u0131yor. D\u00fcnya piyasalar\u0131nda tar\u0131m \u00fcr\u00fcnleri \u00fczerinden de bir politika s\u00fcrd\u00fcr\u00fcl\u00fcyor. G\u00fcmr\u00fck Birli\u011fi uygulamas\u0131nda tar\u0131m sekt\u00f6r\u00fc desteklenebilir sekt\u00f6r olmaya devam ediyor. D\u00fcnya n\u00fcfusu artt\u0131k\u00e7a tar\u0131m \u00fcr\u00fcnlerinin stratejik \u00f6nemi daha da artacak. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00dclkemizde bir\u00e7ok destek mekanizmas\u0131 devreye konulmak suretiyle tar\u0131m sekt\u00f6r\u00fc desteklenmeye \u00e7al\u0131\u015f\u0131l\u0131yor. Uzun s\u00fcredir tart\u0131\u015f\u0131lan toprak reformu konusu halen ask\u0131da durmaya devam ediyor. Elbette bunu yapmak hi\u00e7 de kolay de\u011fil. Buna ra\u011fmen tar\u0131ma y\u00f6nelik olarak yap\u0131labileceklerin hen\u00fcz sonuna gelinmedi. \u00d6zellikle topra\u011fa dayal\u0131 tar\u0131mda \u00fcr\u00fcn \u00e7e\u015fidine g\u00f6re sulama hayati \u00f6nemdedir. Bir yandan da vah\u015fi sulama ile en verimli arazilerin \u00f6zelliklerinin h\u0131zla kaybedilmesi riski, \u00f6zellikle Mezopotamya Ovas\u0131 bak\u0131m\u0131ndan daha da b\u00fcy\u00fckt\u00fcr. Ancak sulama kanallar\u0131n\u0131n tamamlanmas\u0131 ve vah\u015fi sulama yerine damlama sulama gibi arazilerin korunmas\u0131na y\u00f6nelik yap\u0131lacak \u00e7ok konu var. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>YAPILAB\u0130LECEKLER <\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu arada tar\u0131m sekt\u00f6r\u00fcnde kullan\u0131lan elektrik de \u00e7ift\u00e7inin maliyet kalemi i\u00e7erisinde \u00f6nemli bir yer tutuyor. Bu maliyet kaleminin y\u00fck\u00fcn\u00fcn azalt\u0131lmas\u0131 i\u00e7in \u00fc\u00e7 \u00f6neriyi burada dile getirmek istiyoruz. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Birincisi, tar\u0131mda kullan\u0131lan elektrik tarifesinin farkl\u0131la\u015ft\u0131r\u0131lmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u0130kincisi, \u00e7ift\u00e7inin elektrik bedelinin bir k\u0131sm\u0131n\u0131n kamu taraf\u0131ndan kar\u015f\u0131lanmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00dc\u00e7\u00fcnc\u00fcs\u00fc, \u00e7ift\u00e7inin kulland\u0131\u011f\u0131 elektrik \u00fczerindeki vergi y\u00fcklerinin ar\u0131nd\u0131r\u0131lmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu \u00fc\u00e7 \u00f6nerinin de elbette kamu a\u00e7\u0131s\u0131ndan bir maliyeti var. \u0130lk \u00f6neride, maliyeti ya kamunun dolayl\u0131 bir \u015fekilde kar\u015f\u0131lamas\u0131 ya da tarifeler yoluyla di\u011fer kullan\u0131c\u0131lara bir b\u00f6l\u00fcm\u00fcn\u00fcn aktar\u0131lmas\u0131 gerekiyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130kinci \u00f6neri, yani elektrik bedelinin bir b\u00f6l\u00fcm\u00fcn\u00fcn kamu taraf\u0131ndan kar\u015f\u0131lanmas\u0131, do\u011frudan y\u00fck\u00fcn kamu taraf\u0131ndan ta\u015f\u0131nmas\u0131 anlam\u0131na gelecek. Bu yaz\u0131da ana fikir olarak belirtti\u011fimiz \u00fczere kamunun tar\u0131m sekt\u00f6r\u00fcne destek vermesi, t\u00fcm geli\u015fmi\u015f ekonomiler de dahil uygulanagelen bir y\u00f6ntemdir. \u00dc\u00e7\u00fcnc\u00fc \u00f6neri ise tar\u0131m sekt\u00f6r\u00fcnde kullan\u0131lan elektrik \u00fczerindeki dolayl\u0131 vergi y\u00fcklerinin ar\u0131nd\u0131r\u0131lmas\u0131d\u0131r. Burada tar\u0131m sekt\u00f6r\u00fcnde kullan\u0131lan elektri\u011fin KDV oran\u0131n\u0131n y\u00fczde 1\u2019e indirilmesi veya g\u00fcbre ve yemde oldu\u011fu gibi KDV\u2019den istisna edilmesi, bununla beraber tar\u0131mda kullan\u0131lan elektrikten al\u0131nan TRT pay\u0131n\u0131n ve enerji fonunun da al\u0131nmamas\u0131 do\u011fru \u00e7\u00f6z\u00fcmler olabilecek. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tar\u0131mda kullan\u0131lan elektrikten al\u0131nan KDV\u2019nin y\u00fczde 1\u2019e indirilmesi veya tamamen KDV\u2019den istisna edilmesiyle, tar\u0131m \u00fcr\u00fcnlerinin toptan sat\u0131\u015f\u0131nda y\u00fczde 1 de olsa KDV al\u0131nmas\u0131 nedeniyle baz\u0131 \u00e7ift\u00e7ilerin KDV \u00f6dememek amac\u0131yla sahte fatura kullanma yoluna gidebilmesi endi\u015fesi ileri s\u00fcr\u00fclebilir. Ancak, bu \u00e7ok hakl\u0131 bir gerek\u00e7e olmayacak. Zira, buradaki kay\u0131p g\u00f6ze al\u0131nabilecek boyutta olacak. Kald\u0131 ki, tar\u0131mda kullan\u0131lacak y\u00fcksek KDV\u2019li girdi say\u0131s\u0131 da s\u0131n\u0131rl\u0131 olaca\u011f\u0131ndan mevcut duruma g\u00f6re vergi sistemini erozyona u\u011fratacak boyutta bir hasara neden olmayacak. Ayr\u0131ca, bu konuda \u00e7ift\u00e7i temsilcileri kendi \u00fcyelerini ciddi bir \u015fekilde uyarmak suretiyle bu s\u0131k\u0131nt\u0131y\u0131 minimize edebilecekler. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>DE\u011eERLEND\u0130RME <\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sonu\u00e7 olarak, biz alternatifli olarak yap\u0131labilecekler konusunda bir \u00f6neri demeti sunmaya \u00e7al\u0131\u015ft\u0131k. \u00d6nemli olan ve alt\u0131 \u00e7izilmesi gereken konu, burada mutlaka bir tedbir al\u0131nmas\u0131 gerekli oldu\u011fudur. Kamu yetkililerinin de konuya gereken \u00f6nemi verece\u011fini ve bir an \u00f6nce bu konuda bir \u00e7\u00f6z\u00fcm \u00fcretilece\u011fini \u00fcmit ediyoruz.<\/span><\/p>  \t\t\t\t","slug":"ciftcinin-kullandigi-elektrik-kdvsi-ne-olmali","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00c7ift\u00e7inin kulland\u0131\u011f\u0131 elektrik KDV\u2019si ne olmal\u0131?","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1073,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":26731,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":26632,"locale":"tr","category_id":73,"title":"\u00c7ift\u00e7inin kulland\u0131\u011f\u0131 elektrik KDV\u2019si ne olmal\u0131?","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\"><strong>OSMAN ARIO\u011eLU<\/strong><\/span><\/p>  <p><span class=\"large\">Ge\u00e7ti\u011fimiz y\u0131llarda \u00e7ift\u00e7i kesimine destek anlam\u0131nda yem ve g\u00fcbrede KDV oranlar\u0131 kanunun 13. maddesine h\u00fck\u00fcmler eklenmek suretiyle s\u0131f\u0131rlanm\u0131\u015ft\u0131. Ana hatlar itibar\u0131yla \u00e7ift\u00e7inin temel girdilerinde KDV oranlar\u0131 s\u0131f\u0131rlan\u0131nca bir tek kulland\u0131\u011f\u0131 elektri\u011fin KDV oran\u0131 genel oranda ayn\u0131 kalm\u0131\u015f oldu. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tar\u0131m ve tar\u0131m \u00fcr\u00fcnlerinin stratejik \u00fcr\u00fcn olma \u00f6zelli\u011fi her ge\u00e7en g\u00fcn daha da art\u0131yor. D\u00fcnya piyasalar\u0131nda tar\u0131m \u00fcr\u00fcnleri \u00fczerinden de bir politika s\u00fcrd\u00fcr\u00fcl\u00fcyor. G\u00fcmr\u00fck Birli\u011fi uygulamas\u0131nda tar\u0131m sekt\u00f6r\u00fc desteklenebilir sekt\u00f6r olmaya devam ediyor. D\u00fcnya n\u00fcfusu artt\u0131k\u00e7a tar\u0131m \u00fcr\u00fcnlerinin stratejik \u00f6nemi daha da artacak. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u00dclkemizde bir\u00e7ok destek mekanizmas\u0131 devreye konulmak suretiyle tar\u0131m sekt\u00f6r\u00fc desteklenmeye \u00e7al\u0131\u015f\u0131l\u0131yor. Uzun s\u00fcredir tart\u0131\u015f\u0131lan toprak reformu konusu halen ask\u0131da durmaya devam ediyor. Elbette bunu yapmak hi\u00e7 de kolay de\u011fil. Buna ra\u011fmen tar\u0131ma y\u00f6nelik olarak yap\u0131labileceklerin hen\u00fcz sonuna gelinmedi. \u00d6zellikle topra\u011fa dayal\u0131 tar\u0131mda \u00fcr\u00fcn \u00e7e\u015fidine g\u00f6re sulama hayati \u00f6nemdedir. Bir yandan da vah\u015fi sulama ile en verimli arazilerin \u00f6zelliklerinin h\u0131zla kaybedilmesi riski, \u00f6zellikle Mezopotamya Ovas\u0131 bak\u0131m\u0131ndan daha da b\u00fcy\u00fckt\u00fcr. Ancak sulama kanallar\u0131n\u0131n tamamlanmas\u0131 ve vah\u015fi sulama yerine damlama sulama gibi arazilerin korunmas\u0131na y\u00f6nelik yap\u0131lacak \u00e7ok konu var. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>YAPILAB\u0130LECEKLER <\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu arada tar\u0131m sekt\u00f6r\u00fcnde kullan\u0131lan elektrik de \u00e7ift\u00e7inin maliyet kalemi i\u00e7erisinde \u00f6nemli bir yer tutuyor. Bu maliyet kaleminin y\u00fck\u00fcn\u00fcn azalt\u0131lmas\u0131 i\u00e7in \u00fc\u00e7 \u00f6neriyi burada dile getirmek istiyoruz. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Birincisi, tar\u0131mda kullan\u0131lan elektrik tarifesinin farkl\u0131la\u015ft\u0131r\u0131lmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u0130kincisi, \u00e7ift\u00e7inin elektrik bedelinin bir k\u0131sm\u0131n\u0131n kamu taraf\u0131ndan kar\u015f\u0131lanmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00dc\u00e7\u00fcnc\u00fcs\u00fc, \u00e7ift\u00e7inin kulland\u0131\u011f\u0131 elektrik \u00fczerindeki vergi y\u00fcklerinin ar\u0131nd\u0131r\u0131lmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu \u00fc\u00e7 \u00f6nerinin de elbette kamu a\u00e7\u0131s\u0131ndan bir maliyeti var. \u0130lk \u00f6neride, maliyeti ya kamunun dolayl\u0131 bir \u015fekilde kar\u015f\u0131lamas\u0131 ya da tarifeler yoluyla di\u011fer kullan\u0131c\u0131lara bir b\u00f6l\u00fcm\u00fcn\u00fcn aktar\u0131lmas\u0131 gerekiyor.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130kinci \u00f6neri, yani elektrik bedelinin bir b\u00f6l\u00fcm\u00fcn\u00fcn kamu taraf\u0131ndan kar\u015f\u0131lanmas\u0131, do\u011frudan y\u00fck\u00fcn kamu taraf\u0131ndan ta\u015f\u0131nmas\u0131 anlam\u0131na gelecek. Bu yaz\u0131da ana fikir olarak belirtti\u011fimiz \u00fczere kamunun tar\u0131m sekt\u00f6r\u00fcne destek vermesi, t\u00fcm geli\u015fmi\u015f ekonomiler de dahil uygulanagelen bir y\u00f6ntemdir. \u00dc\u00e7\u00fcnc\u00fc \u00f6neri ise tar\u0131m sekt\u00f6r\u00fcnde kullan\u0131lan elektrik \u00fczerindeki dolayl\u0131 vergi y\u00fcklerinin ar\u0131nd\u0131r\u0131lmas\u0131d\u0131r. Burada tar\u0131m sekt\u00f6r\u00fcnde kullan\u0131lan elektri\u011fin KDV oran\u0131n\u0131n y\u00fczde 1\u2019e indirilmesi veya g\u00fcbre ve yemde oldu\u011fu gibi KDV\u2019den istisna edilmesi, bununla beraber tar\u0131mda kullan\u0131lan elektrikten al\u0131nan TRT pay\u0131n\u0131n ve enerji fonunun da al\u0131nmamas\u0131 do\u011fru \u00e7\u00f6z\u00fcmler olabilecek. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Tar\u0131mda kullan\u0131lan elektrikten al\u0131nan KDV\u2019nin y\u00fczde 1\u2019e indirilmesi veya tamamen KDV\u2019den istisna edilmesiyle, tar\u0131m \u00fcr\u00fcnlerinin toptan sat\u0131\u015f\u0131nda y\u00fczde 1 de olsa KDV al\u0131nmas\u0131 nedeniyle baz\u0131 \u00e7ift\u00e7ilerin KDV \u00f6dememek amac\u0131yla sahte fatura kullanma yoluna gidebilmesi endi\u015fesi ileri s\u00fcr\u00fclebilir. Ancak, bu \u00e7ok hakl\u0131 bir gerek\u00e7e olmayacak. Zira, buradaki kay\u0131p g\u00f6ze al\u0131nabilecek boyutta olacak. Kald\u0131 ki, tar\u0131mda kullan\u0131lacak y\u00fcksek KDV\u2019li girdi say\u0131s\u0131 da s\u0131n\u0131rl\u0131 olaca\u011f\u0131ndan mevcut duruma g\u00f6re vergi sistemini erozyona u\u011fratacak boyutta bir hasara neden olmayacak. Ayr\u0131ca, bu konuda \u00e7ift\u00e7i temsilcileri kendi \u00fcyelerini ciddi bir \u015fekilde uyarmak suretiyle bu s\u0131k\u0131nt\u0131y\u0131 minimize edebilecekler. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> <strong>DE\u011eERLEND\u0130RME <\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Sonu\u00e7 olarak, biz alternatifli olarak yap\u0131labilecekler konusunda bir \u00f6neri demeti sunmaya \u00e7al\u0131\u015ft\u0131k. \u00d6nemli olan ve alt\u0131 \u00e7izilmesi gereken konu, burada mutlaka bir tedbir al\u0131nmas\u0131 gerekli oldu\u011fudur. Kamu yetkililerinin de konuya gereken \u00f6nemi verece\u011fini ve bir an \u00f6nce bu konuda bir \u00e7\u00f6z\u00fcm \u00fcretilece\u011fini \u00fcmit ediyoruz.<\/span><\/p>  \t\t\t\t","slug":"ciftcinin-kullandigi-elektrik-kdvsi-ne-olmali","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u00c7ift\u00e7inin kulland\u0131\u011f\u0131 elektrik KDV\u2019si ne olmal\u0131?","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1073,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}