{"status":true,"post":{"id":22609,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:18:44","created_at":"2020-08-06T21:00:00.000000Z","updated_at":"2022-10-24T11:18:44.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":22609,"is_featured":0,"title":"Covid-19 \u00f6nlemleri kapsam\u0131nda yeni te\u015fvikler","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

Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>

7252 say\u0131l\u0131 \u2018Dijital Mecralar Komisyonu Kurulmas\u0131 \u0130le Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019, 28 Temmuz 2020 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. \u00d6teden beri oldu\u011fu \u00fczere bu kanunda ad\u0131ndan da anla\u015f\u0131laca\u011f\u0131 \u00fczere di\u011fer baz\u0131 kanunlarda \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. <\/span>
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Bu yaz\u0131m\u0131zda Covid-19 s\u00fcreci nedeniyle \u00e7al\u0131\u015fma hayat\u0131n\u0131 ilgilendiren d\u00fczenlemeler ile bunlara ili\u015fkin olarak 31 Temmuz 2020 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Cumhurba\u015fkan\u0131 Kararlar\u0131 hakk\u0131nda bilgilendirme yapmaya \u00e7al\u0131\u015faca\u011f\u0131z.<\/span>
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Kanunla, 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nun ge\u00e7ici 23. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na h\u00fck\u00fcm eklenerek, Cumhurba\u015fkan\u0131\u2019na Covid-19 s\u00fcreci nedeniyle zarara u\u011frayan i\u015fyerlerinin k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanmak i\u00e7in yapacaklar\u0131 ba\u015fvuru tarihi ve k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finin s\u00fcresinisekt\u00f6relolarak ayr\u0131ayr\u0131veya bir b\u00fct\u00fcn olarak belirleme konusunda yetki verildi. Bu yetki, 31 Temmuz 2020 tarihli Resmi Gazete\u2019de yay\u0131mlanan Cumhurba\u015fkan\u0131 Karar\u0131\u2019yla kullan\u0131larak Haziran 2020 sonuna kadar ba\u015fvuran i\u015fyerleri bak\u0131m\u0131ndan k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi 29 Haziran 2020 tarih ve 2706 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019ndan sonra ba\u015flamak \u00fczere bir ay daha uzat\u0131ld\u0131. B\u00f6ylece k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanan i\u015fyerlerinin 17 A\u011fustos 2020 tarihinden itibaren bir ay s\u00fcreyle daha k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanmalar\u0131na imkan sa\u011fland\u0131.<\/span>
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Kanunun 4. maddesiyle 4447 say\u0131l\u0131 kanuna eklenen ge\u00e7ici 26. madde ile; \u201c1\/7\/2020tarihinden \u00f6nce k\u0131sa \u00e7al\u0131\u015fma ba\u015fvurusunda bulunmu\u015f olan \u00f6zel sekt\u00f6r i\u015fyerlerinde k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanan sigortal\u0131lar\u0131n; i\u015fyerindeki k\u0131sa \u00e7al\u0131\u015fman\u0131n sona ermesi ve ayn\u0131 i\u015fyerinde haftal\u0131k normal \u00e7al\u0131\u015fma s\u00fcrelerine d\u00f6nmeleri durumunda, 31\/12\/2020 tarihini ge\u00e7memek \u00fczere k\u0131sa \u00e7al\u0131\u015fman\u0131n sona erdi\u011fi tarihi takip eden aydan itibaren \u00fc\u00e7 ay s\u00fcreyle, 5510 say\u0131l\u0131 Kanun\u2019un 82.maddesi uyar\u0131nca belirlenen prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan sigortal\u0131 ve i\u015fveren hissesi primlerinin tamam\u0131 tutar\u0131nda, her ay bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumu\u2019na \u00f6deyecekleri t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene prim deste\u011fi sa\u011flan\u0131r ve destek tutar\u0131 Fondan kar\u015f\u0131lan\u0131r\u201d h\u00fckm\u00fc konularak, k\u0131sa \u00e7al\u0131\u015fma durumunu sonland\u0131ran \u00e7al\u0131\u015fanlar i\u00e7in i\u015fverenlere bu y\u0131l sonuna kadar asgari \u00fccret \u00fczerinden hesaplanan i\u015f\u00e7i ve i\u015fveren sigorta primi toplam\u0131 tutar\u0131nda destek sa\u011flanmas\u0131 imkan\u0131 getirildi. Daha a\u00e7\u0131k deyimiyle, i\u015fverenler bu \u00e7al\u0131\u015fanlar\u0131 i\u00e7in 2020 y\u0131l\u0131 sonuna kadar \u00f6dedikleri sigorta primlerinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131n\u0131 kamudan destek olarak alacaklar.<\/span>
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Maddenin devam\u0131nda ise k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fine \u015fartlar\u0131 tutmamakla beraber nakdi \u00fccret deste\u011finden yararlanan i\u015fverenler i\u00e7in de bu \u00e7al\u0131\u015fanlar\u0131n\u0131 normal \u00e7al\u0131\u015fmaya ba\u015flatmalar\u0131 durumunda, yine i\u015f\u00e7i ve i\u015fveren sigorta primlerinin, asgari \u00fccrete tekab\u00fcl eden k\u0131s\u0131m kadar\u0131n\u0131n y\u0131l sonuna kadar i\u015fsizlik sigortas\u0131 fonundan kar\u015f\u0131lanaca\u011f\u0131 h\u00fckme ba\u011fland\u0131. Her iki h\u00fckme g\u00f6re sa\u011flanan sigorta prim destekleri, k\u0131sa \u00e7al\u0131\u015fma veya nakdi destek al\u0131nan ayl\u0131k g\u00fcn say\u0131s\u0131 esas al\u0131narak \u00f6denecek. Bundan anla\u015f\u0131lan, k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi almaya ba\u015flad\u0131klar\u0131 d\u00f6nemde k\u0131smi zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in bu destekler ayn\u0131 esasa g\u00f6re verilecek. <\/span>
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Bu h\u00fck\u00fcmler kamu \u00e7al\u0131\u015fanlar\u0131, uluslararas\u0131 anla\u015fma kapsam\u0131ndaki i\u015fler, ihaleli i\u015fler, sosyal g\u00fcvenlik destek priminden yararlananlar, ev hizmetlerinde \u00e7al\u0131\u015fanlar ve yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar bak\u0131m\u0131ndan uygulanmayacak. <\/span>
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Haks\u0131z uygulamalarda cezai yapt\u0131r\u0131mlar olaca\u011f\u0131 da yine maddede a\u00e7\u0131k\u00e7a belirtilmi\u015f. <\/span>
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Maddede ayr\u0131ca;<\/span>
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* Bu maddeyle sa\u011flanan te\u015fvikten yararlanmakta olan i\u015fverenlerin, bu te\u015fvikten yararlan\u0131lan ayda ayn\u0131 sigortal\u0131 i\u00e7in di\u011fer sigorta primi indirimi, te\u015fvik ve desteklerinden yararlanamayaca\u011f\u0131,<\/span>
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* Bu madde kapsam\u0131nda Fon taraf\u0131ndan i\u015fverene sa\u011flanan, sigortal\u0131 hissesine kar\u015f\u0131l\u0131k gelen destek tutar\u0131n\u0131n sigortal\u0131ya \u00f6denmesinin i\u015fverenden talep edilemeyece\u011fi,<\/span>
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* Fondan bu madde kapsam\u0131nda kar\u015f\u0131lanan tutarlar\u0131n, gelir ve kurumlar vergisi uygulamalar\u0131nda gelir, gider veya maliyet unsuru olarak dikkate al\u0131nmayaca\u011f\u0131 da i\u015fin do\u011fas\u0131 gere\u011fi a\u00e7\u0131k\u00e7a belirtilmi\u015f.<\/span>
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Cumhurba\u015fkan\u0131\u2019na madde h\u00fck\u00fcmlerinisekt\u00f6relolarak ayr\u0131ayr\u0131veya bir b\u00fct\u00fcn olarak alt\u0131 aya kadar uzatmaya yetki verildi.<\/span>
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\u0130\u015e\u00c7\u0130 \u00c7IKARTMA YASA\u011eI DA B\u0130R AY DAHA UZATILDI<\/strong><\/span>
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31 Temmuz tarihli Resmi Gazete\u2019de yer alan bir ba\u015fka Cumhurba\u015fkan\u0131 Karar\u0131 ile i\u015f\u00e7i \u00e7\u0131kartma yasa\u011f\u0131 da 17 A\u011fustos <\/span>
2020 tarihinden itibaren bir ay daha uzat\u0131ld\u0131.<\/span>
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\u0130\u015eYER\u0130 K\u0130RALARINDA KDV VE STOPAJ ORANLARI \u0130ND\u0130R\u0130LD\u0130<\/strong><\/span>
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Ayn\u0131 Resmi Gazete\u2019de yay\u0131mlanan bir ba\u015fka Cumhurba\u015fkan\u0131 Karar\u0131 ile i\u015fyeri kiralar\u0131nda katma de\u011fer vergisi oran\u0131 y\u00fczde 8\u2019e indirildi. Ayr\u0131ca ayn\u0131 Resmi Gazete\u2019de yay\u0131mlanan bir ba\u015fka karar ile de i\u015fyeri kirala-r\u0131nda gelir vergisi stopaj oran\u0131 y\u00fczde 20\u2019den y\u00fczde 10\u2019a indirildi.<\/span>
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BAZI H\u0130ZMET \u0130\u015eLER\u0130NDE KDV ORANI Y\u00dcZDE 8\u2019E \u0130ND\u0130R\u0130LD\u0130<\/strong><\/span>
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An\u0131lan karar ile ayr\u0131ca a\u015fa\u011f\u0131daki hizmetler ile s\u00fcs bitkileri ve \u00e7i\u00e7ek teslimlerinin de KDV oran\u0131 y\u00fczde 18\u2019den y\u00fczde 8\u2019e indirildi.<\/span>
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* Kongre, konferans, seminer, konser, fuar ve lunapark giri\u015f \u00fccretleri,<\/span>
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* D\u00fc\u011f\u00fcn, nikah, balo ve kokteyl salonlar\u0131nda verilen organizasyon hizmetleri,<\/span>
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* Berberlik ve kuaf\u00f6rl\u00fck hizmetleri ile g\u00fczellik salonunda verilen hizmetler,<\/span>
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* Terzilik, giyim e\u015fyas\u0131 ve ev tekstil \u00fcr\u00fcnlerinin onar\u0131m ve tamirat\u0131, <\/span>
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* Ayakkab\u0131 ve deri e\u015fyalar\u0131n onar\u0131m\u0131 ile ayakkab\u0131 boyama hizmetleri, <\/span>
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* Kuru temizleme, \u00e7ama\u015f\u0131rhane, giyim e\u015fyas\u0131 ve di\u011fer tekstil \u00fcr\u00fcnlerini \u00fct\u00fcleme hizmetleri, <\/span>
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* Hal\u0131 ve kilim y\u0131kama hizmetleri, <\/span>
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* Bisiklet, motosiklet ve motorlu bisikletlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7), <\/span>
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* Evde kullan\u0131lan elektrikli cihazlar\u0131n (buzdolab\u0131, f\u0131r\u0131n, \u00e7ama\u015f\u0131r ve bula\u015f\u0131k makinas\u0131, f\u0131r\u0131n, klima vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7), <\/span>
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* T\u00fcketici elektroni\u011fi \u00fcr\u00fcnlerinin (TV, radyo, CD\/DVD oynat\u0131c\u0131lar\u0131, ev tipi video kameralar vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7), <\/span>
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* Evde kullan\u0131lan \u0131s\u0131tma \u00fcr\u00fcnlerinin (termosifon, \u015fofben, banyo kazan\u0131, kombi vb.) (merkezi \u0131s\u0131tma kazanlar\u0131 hari\u00e7) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7), <\/span>
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* Ev ve bah\u00e7e gere\u00e7lerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/span>
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* Mobilyalar\u0131n ve ev d\u00f6\u015femelerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/span>
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* Bilgisayarlar\u0131n, ileti\u015fim ara\u00e7 ve gere\u00e7lerinin, saatlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/span>
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* M\u00fczik aletlerinin bak\u0131m ve onar\u0131m\u0131,<\/span>
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* \u00c7ilingirlik ve anahtar \u00e7o\u011faltma hizmetleri,<\/span>
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* Hamall\u0131k hizmetleri, <\/span>
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* Motorlu kara ta\u015f\u0131tlar\u0131n\u0131n ya\u011flanmas\u0131, y\u0131kanmas\u0131, cilalanmas\u0131 hizmetleri ile bunlara ait koltuk ve d\u00f6\u015femelerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/span>
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* Hane sakinlerine verilen konut bak\u0131m, onar\u0131m, boya ve temizlik hizmetleri (malzemeler hari\u00e7),<\/span>
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* Genel orana tabi yeme-i\u00e7me hizmetleri (alkoll\u00fc i\u00e7eceklere isabet eden k\u0131sm\u0131 hari\u00e7),<\/span>
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* Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmetleri.<\/span>
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Kararname ile ayr\u0131ca;<\/span>
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* Turizm ve konaklama hizmetleri,<\/span>
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* Sinema, tiyatro, opera, operet, bale, m\u00fcze giri\u015f \u00fccretleri,<\/span>
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* Birinci s\u0131n\u0131f lokantalar ve gazino, diskotek, taverna gibi e\u011flence yerleri hari\u00e7 kahvehane ve lokantac\u0131l\u0131k hizmetlerinde KDV oran\u0131 y\u00fczde 8\u2019den y\u00fczde 1\u2019e indirildi.<\/span>
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\u0130ndirimlerin uygulanaca\u011f\u0131 s\u00fcre erek KDV indirimleri gerekse stopaj indirimi 2020 y\u0131l sonuna kadar ge\u00e7erli olacak.<\/span><\/p> \t\t\t\t","slug":"covid-19-onlemleri-kapsaminda-yeni-tesvikler","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Covid-19 \u00f6nlemleri kapsam\u0131nda yeni te\u015fvikler","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1072,"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":22708,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":22609,"locale":"tr","category_id":73,"title":"Covid-19 \u00f6nlemleri kapsam\u0131nda yeni te\u015fvikler","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

Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>

7252 say\u0131l\u0131 \u2018Dijital Mecralar Komisyonu Kurulmas\u0131 \u0130le Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun\u2019, 28 Temmuz 2020 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. \u00d6teden beri oldu\u011fu \u00fczere bu kanunda ad\u0131ndan da anla\u015f\u0131laca\u011f\u0131 \u00fczere di\u011fer baz\u0131 kanunlarda \u00f6nemli de\u011fi\u015fiklikler yap\u0131ld\u0131. <\/span>
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Bu yaz\u0131m\u0131zda Covid-19 s\u00fcreci nedeniyle \u00e7al\u0131\u015fma hayat\u0131n\u0131 ilgilendiren d\u00fczenlemeler ile bunlara ili\u015fkin olarak 31 Temmuz 2020 tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren Cumhurba\u015fkan\u0131 Kararlar\u0131 hakk\u0131nda bilgilendirme yapmaya \u00e7al\u0131\u015faca\u011f\u0131z.<\/span>
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Kanunla, 4447 say\u0131l\u0131 \u0130\u015fsizlik Sigortas\u0131 Kanunu\u2019nun ge\u00e7ici 23. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131na h\u00fck\u00fcm eklenerek, Cumhurba\u015fkan\u0131\u2019na Covid-19 s\u00fcreci nedeniyle zarara u\u011frayan i\u015fyerlerinin k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanmak i\u00e7in yapacaklar\u0131 ba\u015fvuru tarihi ve k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finin s\u00fcresinisekt\u00f6relolarak ayr\u0131ayr\u0131veya bir b\u00fct\u00fcn olarak belirleme konusunda yetki verildi. Bu yetki, 31 Temmuz 2020 tarihli Resmi Gazete\u2019de yay\u0131mlanan Cumhurba\u015fkan\u0131 Karar\u0131\u2019yla kullan\u0131larak Haziran 2020 sonuna kadar ba\u015fvuran i\u015fyerleri bak\u0131m\u0131ndan k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi 29 Haziran 2020 tarih ve 2706 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019ndan sonra ba\u015flamak \u00fczere bir ay daha uzat\u0131ld\u0131. B\u00f6ylece k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanan i\u015fyerlerinin 17 A\u011fustos 2020 tarihinden itibaren bir ay s\u00fcreyle daha k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanmalar\u0131na imkan sa\u011fland\u0131.<\/span>
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Kanunun 4. maddesiyle 4447 say\u0131l\u0131 kanuna eklenen ge\u00e7ici 26. madde ile; \u201c1\/7\/2020tarihinden \u00f6nce k\u0131sa \u00e7al\u0131\u015fma ba\u015fvurusunda bulunmu\u015f olan \u00f6zel sekt\u00f6r i\u015fyerlerinde k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011finden yararlanan sigortal\u0131lar\u0131n; i\u015fyerindeki k\u0131sa \u00e7al\u0131\u015fman\u0131n sona ermesi ve ayn\u0131 i\u015fyerinde haftal\u0131k normal \u00e7al\u0131\u015fma s\u00fcrelerine d\u00f6nmeleri durumunda, 31\/12\/2020 tarihini ge\u00e7memek \u00fczere k\u0131sa \u00e7al\u0131\u015fman\u0131n sona erdi\u011fi tarihi takip eden aydan itibaren \u00fc\u00e7 ay s\u00fcreyle, 5510 say\u0131l\u0131 Kanun\u2019un 82.maddesi uyar\u0131nca belirlenen prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131 \u00fczerinden hesaplanan sigortal\u0131 ve i\u015fveren hissesi primlerinin tamam\u0131 tutar\u0131nda, her ay bu i\u015fverenlerin Sosyal G\u00fcvenlik Kurumu\u2019na \u00f6deyecekleri t\u00fcm primlerden mahsup edilmek suretiyle i\u015fverene prim deste\u011fi sa\u011flan\u0131r ve destek tutar\u0131 Fondan kar\u015f\u0131lan\u0131r\u201d h\u00fckm\u00fc konularak, k\u0131sa \u00e7al\u0131\u015fma durumunu sonland\u0131ran \u00e7al\u0131\u015fanlar i\u00e7in i\u015fverenlere bu y\u0131l sonuna kadar asgari \u00fccret \u00fczerinden hesaplanan i\u015f\u00e7i ve i\u015fveren sigorta primi toplam\u0131 tutar\u0131nda destek sa\u011flanmas\u0131 imkan\u0131 getirildi. Daha a\u00e7\u0131k deyimiyle, i\u015fverenler bu \u00e7al\u0131\u015fanlar\u0131 i\u00e7in 2020 y\u0131l\u0131 sonuna kadar \u00f6dedikleri sigorta primlerinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131n\u0131 kamudan destek olarak alacaklar.<\/span>
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Maddenin devam\u0131nda ise k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fine \u015fartlar\u0131 tutmamakla beraber nakdi \u00fccret deste\u011finden yararlanan i\u015fverenler i\u00e7in de bu \u00e7al\u0131\u015fanlar\u0131n\u0131 normal \u00e7al\u0131\u015fmaya ba\u015flatmalar\u0131 durumunda, yine i\u015f\u00e7i ve i\u015fveren sigorta primlerinin, asgari \u00fccrete tekab\u00fcl eden k\u0131s\u0131m kadar\u0131n\u0131n y\u0131l sonuna kadar i\u015fsizlik sigortas\u0131 fonundan kar\u015f\u0131lanaca\u011f\u0131 h\u00fckme ba\u011fland\u0131. Her iki h\u00fckme g\u00f6re sa\u011flanan sigorta prim destekleri, k\u0131sa \u00e7al\u0131\u015fma veya nakdi destek al\u0131nan ayl\u0131k g\u00fcn say\u0131s\u0131 esas al\u0131narak \u00f6denecek. Bundan anla\u015f\u0131lan, k\u0131sa \u00e7al\u0131\u015fma \u00f6dene\u011fi almaya ba\u015flad\u0131klar\u0131 d\u00f6nemde k\u0131smi zamanl\u0131 \u00e7al\u0131\u015fanlar i\u00e7in bu destekler ayn\u0131 esasa g\u00f6re verilecek. <\/span>
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Bu h\u00fck\u00fcmler kamu \u00e7al\u0131\u015fanlar\u0131, uluslararas\u0131 anla\u015fma kapsam\u0131ndaki i\u015fler, ihaleli i\u015fler, sosyal g\u00fcvenlik destek priminden yararlananlar, ev hizmetlerinde \u00e7al\u0131\u015fanlar ve yurt d\u0131\u015f\u0131nda \u00e7al\u0131\u015fan sigortal\u0131lar bak\u0131m\u0131ndan uygulanmayacak. <\/span>
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Haks\u0131z uygulamalarda cezai yapt\u0131r\u0131mlar olaca\u011f\u0131 da yine maddede a\u00e7\u0131k\u00e7a belirtilmi\u015f. <\/span>
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Maddede ayr\u0131ca;<\/span>
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* Bu maddeyle sa\u011flanan te\u015fvikten yararlanmakta olan i\u015fverenlerin, bu te\u015fvikten yararlan\u0131lan ayda ayn\u0131 sigortal\u0131 i\u00e7in di\u011fer sigorta primi indirimi, te\u015fvik ve desteklerinden yararlanamayaca\u011f\u0131,<\/span>
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* Bu madde kapsam\u0131nda Fon taraf\u0131ndan i\u015fverene sa\u011flanan, sigortal\u0131 hissesine kar\u015f\u0131l\u0131k gelen destek tutar\u0131n\u0131n sigortal\u0131ya \u00f6denmesinin i\u015fverenden talep edilemeyece\u011fi,<\/span>
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* Fondan bu madde kapsam\u0131nda kar\u015f\u0131lanan tutarlar\u0131n, gelir ve kurumlar vergisi uygulamalar\u0131nda gelir, gider veya maliyet unsuru olarak dikkate al\u0131nmayaca\u011f\u0131 da i\u015fin do\u011fas\u0131 gere\u011fi a\u00e7\u0131k\u00e7a belirtilmi\u015f.<\/span>
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Cumhurba\u015fkan\u0131\u2019na madde h\u00fck\u00fcmlerinisekt\u00f6relolarak ayr\u0131ayr\u0131veya bir b\u00fct\u00fcn olarak alt\u0131 aya kadar uzatmaya yetki verildi.<\/span>
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\u0130\u015e\u00c7\u0130 \u00c7IKARTMA YASA\u011eI DA B\u0130R AY DAHA UZATILDI<\/strong><\/span>
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31 Temmuz tarihli Resmi Gazete\u2019de yer alan bir ba\u015fka Cumhurba\u015fkan\u0131 Karar\u0131 ile i\u015f\u00e7i \u00e7\u0131kartma yasa\u011f\u0131 da 17 A\u011fustos <\/span>
2020 tarihinden itibaren bir ay daha uzat\u0131ld\u0131.<\/span>
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\u0130\u015eYER\u0130 K\u0130RALARINDA KDV VE STOPAJ ORANLARI \u0130ND\u0130R\u0130LD\u0130<\/strong><\/span>
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Ayn\u0131 Resmi Gazete\u2019de yay\u0131mlanan bir ba\u015fka Cumhurba\u015fkan\u0131 Karar\u0131 ile i\u015fyeri kiralar\u0131nda katma de\u011fer vergisi oran\u0131 y\u00fczde 8\u2019e indirildi. Ayr\u0131ca ayn\u0131 Resmi Gazete\u2019de yay\u0131mlanan bir ba\u015fka karar ile de i\u015fyeri kirala-r\u0131nda gelir vergisi stopaj oran\u0131 y\u00fczde 20\u2019den y\u00fczde 10\u2019a indirildi.<\/span>
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BAZI H\u0130ZMET \u0130\u015eLER\u0130NDE KDV ORANI Y\u00dcZDE 8\u2019E \u0130ND\u0130R\u0130LD\u0130<\/strong><\/span>
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An\u0131lan karar ile ayr\u0131ca a\u015fa\u011f\u0131daki hizmetler ile s\u00fcs bitkileri ve \u00e7i\u00e7ek teslimlerinin de KDV oran\u0131 y\u00fczde 18\u2019den y\u00fczde 8\u2019e indirildi.<\/span>
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* Kongre, konferans, seminer, konser, fuar ve lunapark giri\u015f \u00fccretleri,<\/span>
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* D\u00fc\u011f\u00fcn, nikah, balo ve kokteyl salonlar\u0131nda verilen organizasyon hizmetleri,<\/span>
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* Berberlik ve kuaf\u00f6rl\u00fck hizmetleri ile g\u00fczellik salonunda verilen hizmetler,<\/span>
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* Terzilik, giyim e\u015fyas\u0131 ve ev tekstil \u00fcr\u00fcnlerinin onar\u0131m ve tamirat\u0131, <\/span>
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* Ayakkab\u0131 ve deri e\u015fyalar\u0131n onar\u0131m\u0131 ile ayakkab\u0131 boyama hizmetleri, <\/span>
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* Kuru temizleme, \u00e7ama\u015f\u0131rhane, giyim e\u015fyas\u0131 ve di\u011fer tekstil \u00fcr\u00fcnlerini \u00fct\u00fcleme hizmetleri, <\/span>
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* Hal\u0131 ve kilim y\u0131kama hizmetleri, <\/span>
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* Bisiklet, motosiklet ve motorlu bisikletlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7), <\/span>
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* Evde kullan\u0131lan elektrikli cihazlar\u0131n (buzdolab\u0131, f\u0131r\u0131n, \u00e7ama\u015f\u0131r ve bula\u015f\u0131k makinas\u0131, f\u0131r\u0131n, klima vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7), <\/span>
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* T\u00fcketici elektroni\u011fi \u00fcr\u00fcnlerinin (TV, radyo, CD\/DVD oynat\u0131c\u0131lar\u0131, ev tipi video kameralar vb.) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7), <\/span>
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* Evde kullan\u0131lan \u0131s\u0131tma \u00fcr\u00fcnlerinin (termosifon, \u015fofben, banyo kazan\u0131, kombi vb.) (merkezi \u0131s\u0131tma kazanlar\u0131 hari\u00e7) bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7), <\/span>
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* Ev ve bah\u00e7e gere\u00e7lerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/span>
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* Mobilyalar\u0131n ve ev d\u00f6\u015femelerinin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/span>
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* Bilgisayarlar\u0131n, ileti\u015fim ara\u00e7 ve gere\u00e7lerinin, saatlerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/span>
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* M\u00fczik aletlerinin bak\u0131m ve onar\u0131m\u0131,<\/span>
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* \u00c7ilingirlik ve anahtar \u00e7o\u011faltma hizmetleri,<\/span>
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* Hamall\u0131k hizmetleri, <\/span>
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* Motorlu kara ta\u015f\u0131tlar\u0131n\u0131n ya\u011flanmas\u0131, y\u0131kanmas\u0131, cilalanmas\u0131 hizmetleri ile bunlara ait koltuk ve d\u00f6\u015femelerin bak\u0131m ve onar\u0131m\u0131 (malzemeler hari\u00e7),<\/span>
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* Hane sakinlerine verilen konut bak\u0131m, onar\u0131m, boya ve temizlik hizmetleri (malzemeler hari\u00e7),<\/span>
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* Genel orana tabi yeme-i\u00e7me hizmetleri (alkoll\u00fc i\u00e7eceklere isabet eden k\u0131sm\u0131 hari\u00e7),<\/span>
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* Yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 hizmetleri.<\/span>
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Kararname ile ayr\u0131ca;<\/span>
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* Turizm ve konaklama hizmetleri,<\/span>
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* Sinema, tiyatro, opera, operet, bale, m\u00fcze giri\u015f \u00fccretleri,<\/span>
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* Birinci s\u0131n\u0131f lokantalar ve gazino, diskotek, taverna gibi e\u011flence yerleri hari\u00e7 kahvehane ve lokantac\u0131l\u0131k hizmetlerinde KDV oran\u0131 y\u00fczde 8\u2019den y\u00fczde 1\u2019e indirildi.<\/span>
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\u0130ndirimlerin uygulanaca\u011f\u0131 s\u00fcre erek KDV indirimleri gerekse stopaj indirimi 2020 y\u0131l sonuna kadar ge\u00e7erli olacak.<\/span><\/p> \t\t\t\t","slug":"covid-19-onlemleri-kapsaminda-yeni-tesvikler","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":"Covid-19 \u00f6nlemleri kapsam\u0131nda yeni te\u015fvikler","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1072,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}