{"status":true,"post":{"id":18491,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 13:13:56","created_at":"2018-05-22T21:00:00.000000Z","updated_at":"2022-10-24T10:13:56.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18491,"is_featured":0,"title":"H\u00fck\u00fcmetten akaryak\u0131t \u00d6TV\u2019sinde \u00f6nemli d\u00fczenleme","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\">Resmi Gazete\u2019nin 17 May\u0131s 2018 tarihli say\u0131s\u0131nda yay\u0131nlanan Bakanlar Kurulu Karar\u0131 ile akaryak\u0131ttan al\u0131nan \u00d6zel T\u00fcketim Vergisi\u2019nde (\u00d6TV) yeni bir sisteme ge\u00e7iliyor. Sistem ana hatlar\u0131yla \u015f\u00f6yle i\u015fleyecek: Akaryak\u0131t fiyatlar\u0131nda gerek uluslararas\u0131 piyasalarda petrol fiyatlar\u0131ndaki art\u0131\u015f gerekse i\u00e7eride d\u00f6viz kurlar\u0131ndaki art\u0131\u015f nedeniyle uygulanmas\u0131 gereken fiyat art\u0131\u015f\u0131n\u0131 yapmamak \u00fczere \u00d6zel T\u00fcketim Vergisi tutarlar\u0131nda indirime gidilmesini \u00f6ng\u00f6r\u00fcyor. <\/span><\/p>  <p><span class=\"large\">Tersi bir durum oldu\u011funda, yani gerek uluslararas\u0131 piyasalardaki petrol fiyatlar\u0131nda azalma olmas\u0131 gerekse d\u00f6viz kurlar\u0131ndaki T\u00fcrk Liras\u0131 lehine de\u011fi\u015fmeler nedeniyle bir fiyat indirimi gerekli olmas\u0131 durumunda da fiyat indirimi yerine \u00d6TV tutarlar\u0131 art\u0131r\u0131lmak suretiyle i\u015flem yap\u0131lacak. Ancak kararnameye g\u00f6re \u00d6TV tutarlar\u0131ndaki art\u0131r\u0131mda bir \u00fcst s\u0131n\u0131r olacak. Bu s\u0131n\u0131r kararnamenin yay\u0131nland\u0131\u011f\u0131 tarih olan 17 May\u0131s 2018 tarihi itibari ile y\u00fcr\u00fcrl\u00fckte bulunan \u00d6TV tutarlar\u0131 olacak. \u015eayet, uluslararas\u0131 petrol fiyatlar\u0131nda azal\u0131\u015f veya d\u00f6viz kurundaki TL lehine geli\u015fmeler sonucu akaryak\u0131t fiyatlar\u0131na yans\u0131t\u0131lmas\u0131 gereken indirimi kar\u015f\u0131layacak \u00d6TV art\u0131\u015f\u0131n\u0131n an\u0131lan tarihteki tutarlar\u0131 a\u015fmas\u0131 gerekiyorsa yap\u0131lacak \u00d6TV art\u0131r\u0131m\u0131 17 May\u0131s\u2019ta y\u00fcr\u00fcrl\u00fckte bulunan tutarlarla s\u0131n\u0131rl\u0131 kalacak. Kalan k\u0131sm\u0131n ise fiyatlara indirim olarak yans\u0131t\u0131lmas\u0131 gerekecek. <\/span><\/p>  <p><span class=\"large\"><strong>DOLAYLI VERG\u0130LER\u0130N PAYI<\/strong><\/span><\/p>  <p><span class=\"large\">Akaryak\u0131t \u00fczerindeki \u00d6zel T\u00fcketim Vergisi \u00f6teden beri \u00fczerinde konu\u015fulan, tart\u0131\u015f\u0131lan ve \u00e7o\u011fu zaman vergiler nedeniyle T\u00fcrkiye\u2019de akaryak\u0131t fiyatlar\u0131n\u0131n \u00f6nemli \u00f6l\u00e7\u00fcde y\u00fcksek oldu\u011fundan bahsedilen bir durumdur. Oysa i\u015fin ger\u00e7e\u011fi akaryak\u0131t \u00fczerindeki \u00d6zel T\u00fcketim Vergisi akaryak\u0131t \u00fcr\u00fcn \u00e7e\u015fidine g\u00f6re maktu olarak belirlenmi\u015ftir. Kolay bir anlat\u0131mla akaryak\u0131t fiyat\u0131ndaki de\u011fi\u015fme \u00d6TV\u2019den kaynaklanmaktad\u0131r. \u00d6rne\u011fin benzinin litre fiyat\u0131 4 TL iken de ayn\u0131, benzin 5.50 TL iken de ayn\u0131 tutardad\u0131r. Oransal olarak bakt\u0131\u011f\u0131m\u0131zda ise kur ve petrol fiyatlar\u0131ndaki art\u0131\u015f nedeniyle akaryak\u0131t \u00fcr\u00fcnlerindeki fiyat art\u0131\u015flar\u0131 sonucunda \u00d6zel T\u00fcketim Vergisi y\u00fck\u00fcn\u00fcn oransal anlamda azald\u0131\u011f\u0131n\u0131 s\u00f6yleyebiliriz.<\/span><\/p>  <p><span class=\"large\">\u00d6teden beri ele\u015ftiri konusu yap\u0131ld\u0131\u011f\u0131 \u00fczere, akaryak\u0131t \u00fcr\u00fcnlerinin fiyatlar\u0131 i\u00e7erisinde \u00d6zel T\u00fcketim Vergisi hat\u0131r\u0131 say\u0131l\u0131r bir y\u00fck olu\u015fturmaktad\u0131r. Ancak gerek \u00e7ift\u00e7iye yap\u0131lan mazot deste\u011fi gerekse di\u011fer te\u015fviklerle bu y\u00fck\u00fcn nihai kullan\u0131c\u0131 d\u0131\u015f\u0131nda tar\u0131m ve sanayideki olumsuz etkileri giderilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Ancak tasarruf a\u00e7\u0131\u011f\u0131 bulunan, yat\u0131r\u0131m ve sanayisini g\u00fc\u00e7lendirmek i\u00e7in m\u00fcte\u015febbis \u00fczerindeki vergi y\u00fck\u00fcn\u00fc geli\u015fmi\u015f \u00fclkeler seviyesinin alt\u0131nda tutmas\u0131 gereken bir \u00fclkede, kamu finansman\u0131n\u0131 sa\u011flamak bak\u0131m\u0131ndan gerekli vergi gelirlerinin biraz da t\u00fcketim \u00fczerinden al\u0131nan dolayl\u0131 vergilere y\u00fcklenilmesi bir zarurettir. Ne zaman ki tasarruf seviyesi yeterli d\u00fczeylere gelir, sanayi ve geli\u015fmi\u015flikte T\u00fcrkiye\u2019nin s\u0131ras\u0131 y\u00fckselir, o zaman vergi gelirleri i\u00e7erisinde dolayl\u0131 vergilerin pay\u0131n\u0131n daha da azalt\u0131lmas\u0131 ger\u00e7ek\u00e7i bir durum olacakt\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>YEN\u0130 VERG\u0130 YAPILANDIRMASI <\/strong><\/span><\/p>  <p><span class=\"large\">Akaryak\u0131t \u00fczerindeki vergi tutarlar\u0131 uzunca bir s\u00fcredir ayn\u0131 tutarlardad\u0131r. Bir \u00f6rnek verecek olursak: 98 oktan kur\u015funsuz benzinin litresinden al\u0131nan \u00d6TV tutar\u0131 8 Eyl\u00fcl 2016 tarihinden bu yana 2,4985 TL olup bug\u00fcne kadar ayn\u0131 kalm\u0131\u015ft\u0131r. Ancak akaryak\u0131t fiyatlar\u0131nda petrol fiyat\u0131 veya d\u00f6viz kuru nedeniyle olu\u015fan her art\u0131\u015fta, sanki akaryak\u0131t fiyat art\u0131\u015f\u0131 vergi nedeniyle ger\u00e7ekle\u015fmi\u015f gibi bir alg\u0131 i\u00e7ine girilebilmektedir. Yap\u0131lan bu d\u00fczenleme ile d\u00f6viz kurlar\u0131ndaki \u00f6nemli art\u0131\u015f\u0131n ve en son ABD-\u0130ran gerilimi nedeniyle uluslararas\u0131 piyasalarda petrol fiyatlar\u0131ndaki art\u0131\u015f\u0131n enflasyon \u00fczerinde olu\u015fturaca\u011f\u0131 bask\u0131y\u0131 azaltmak anlam\u0131nda faydal\u0131 olacakt\u0131r. Yap\u0131lacak indirimlerin vergi gelirlerinde olu\u015fturaca\u011f\u0131 etki ise yeni vergi yap\u0131land\u0131rmas\u0131 ile telafi edilebilecektir.<\/span><\/p>  \t\t\t\t","slug":"hukumetten-akaryakit-otvsinde-onemli-duzenleme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"H\u00fck\u00fcmetten akaryak\u0131t \u00d6TV\u2019sinde \u00f6nemli d\u00fczenleme","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":124,"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":18590,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18491,"locale":"tr","category_id":73,"title":"H\u00fck\u00fcmetten akaryak\u0131t \u00d6TV\u2019sinde \u00f6nemli d\u00fczenleme","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\">Resmi Gazete\u2019nin 17 May\u0131s 2018 tarihli say\u0131s\u0131nda yay\u0131nlanan Bakanlar Kurulu Karar\u0131 ile akaryak\u0131ttan al\u0131nan \u00d6zel T\u00fcketim Vergisi\u2019nde (\u00d6TV) yeni bir sisteme ge\u00e7iliyor. Sistem ana hatlar\u0131yla \u015f\u00f6yle i\u015fleyecek: Akaryak\u0131t fiyatlar\u0131nda gerek uluslararas\u0131 piyasalarda petrol fiyatlar\u0131ndaki art\u0131\u015f gerekse i\u00e7eride d\u00f6viz kurlar\u0131ndaki art\u0131\u015f nedeniyle uygulanmas\u0131 gereken fiyat art\u0131\u015f\u0131n\u0131 yapmamak \u00fczere \u00d6zel T\u00fcketim Vergisi tutarlar\u0131nda indirime gidilmesini \u00f6ng\u00f6r\u00fcyor. <\/span><\/p>  <p><span class=\"large\">Tersi bir durum oldu\u011funda, yani gerek uluslararas\u0131 piyasalardaki petrol fiyatlar\u0131nda azalma olmas\u0131 gerekse d\u00f6viz kurlar\u0131ndaki T\u00fcrk Liras\u0131 lehine de\u011fi\u015fmeler nedeniyle bir fiyat indirimi gerekli olmas\u0131 durumunda da fiyat indirimi yerine \u00d6TV tutarlar\u0131 art\u0131r\u0131lmak suretiyle i\u015flem yap\u0131lacak. Ancak kararnameye g\u00f6re \u00d6TV tutarlar\u0131ndaki art\u0131r\u0131mda bir \u00fcst s\u0131n\u0131r olacak. Bu s\u0131n\u0131r kararnamenin yay\u0131nland\u0131\u011f\u0131 tarih olan 17 May\u0131s 2018 tarihi itibari ile y\u00fcr\u00fcrl\u00fckte bulunan \u00d6TV tutarlar\u0131 olacak. \u015eayet, uluslararas\u0131 petrol fiyatlar\u0131nda azal\u0131\u015f veya d\u00f6viz kurundaki TL lehine geli\u015fmeler sonucu akaryak\u0131t fiyatlar\u0131na yans\u0131t\u0131lmas\u0131 gereken indirimi kar\u015f\u0131layacak \u00d6TV art\u0131\u015f\u0131n\u0131n an\u0131lan tarihteki tutarlar\u0131 a\u015fmas\u0131 gerekiyorsa yap\u0131lacak \u00d6TV art\u0131r\u0131m\u0131 17 May\u0131s\u2019ta y\u00fcr\u00fcrl\u00fckte bulunan tutarlarla s\u0131n\u0131rl\u0131 kalacak. Kalan k\u0131sm\u0131n ise fiyatlara indirim olarak yans\u0131t\u0131lmas\u0131 gerekecek. <\/span><\/p>  <p><span class=\"large\"><strong>DOLAYLI VERG\u0130LER\u0130N PAYI<\/strong><\/span><\/p>  <p><span class=\"large\">Akaryak\u0131t \u00fczerindeki \u00d6zel T\u00fcketim Vergisi \u00f6teden beri \u00fczerinde konu\u015fulan, tart\u0131\u015f\u0131lan ve \u00e7o\u011fu zaman vergiler nedeniyle T\u00fcrkiye\u2019de akaryak\u0131t fiyatlar\u0131n\u0131n \u00f6nemli \u00f6l\u00e7\u00fcde y\u00fcksek oldu\u011fundan bahsedilen bir durumdur. Oysa i\u015fin ger\u00e7e\u011fi akaryak\u0131t \u00fczerindeki \u00d6zel T\u00fcketim Vergisi akaryak\u0131t \u00fcr\u00fcn \u00e7e\u015fidine g\u00f6re maktu olarak belirlenmi\u015ftir. Kolay bir anlat\u0131mla akaryak\u0131t fiyat\u0131ndaki de\u011fi\u015fme \u00d6TV\u2019den kaynaklanmaktad\u0131r. \u00d6rne\u011fin benzinin litre fiyat\u0131 4 TL iken de ayn\u0131, benzin 5.50 TL iken de ayn\u0131 tutardad\u0131r. Oransal olarak bakt\u0131\u011f\u0131m\u0131zda ise kur ve petrol fiyatlar\u0131ndaki art\u0131\u015f nedeniyle akaryak\u0131t \u00fcr\u00fcnlerindeki fiyat art\u0131\u015flar\u0131 sonucunda \u00d6zel T\u00fcketim Vergisi y\u00fck\u00fcn\u00fcn oransal anlamda azald\u0131\u011f\u0131n\u0131 s\u00f6yleyebiliriz.<\/span><\/p>  <p><span class=\"large\">\u00d6teden beri ele\u015ftiri konusu yap\u0131ld\u0131\u011f\u0131 \u00fczere, akaryak\u0131t \u00fcr\u00fcnlerinin fiyatlar\u0131 i\u00e7erisinde \u00d6zel T\u00fcketim Vergisi hat\u0131r\u0131 say\u0131l\u0131r bir y\u00fck olu\u015fturmaktad\u0131r. Ancak gerek \u00e7ift\u00e7iye yap\u0131lan mazot deste\u011fi gerekse di\u011fer te\u015fviklerle bu y\u00fck\u00fcn nihai kullan\u0131c\u0131 d\u0131\u015f\u0131nda tar\u0131m ve sanayideki olumsuz etkileri giderilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Ancak tasarruf a\u00e7\u0131\u011f\u0131 bulunan, yat\u0131r\u0131m ve sanayisini g\u00fc\u00e7lendirmek i\u00e7in m\u00fcte\u015febbis \u00fczerindeki vergi y\u00fck\u00fcn\u00fc geli\u015fmi\u015f \u00fclkeler seviyesinin alt\u0131nda tutmas\u0131 gereken bir \u00fclkede, kamu finansman\u0131n\u0131 sa\u011flamak bak\u0131m\u0131ndan gerekli vergi gelirlerinin biraz da t\u00fcketim \u00fczerinden al\u0131nan dolayl\u0131 vergilere y\u00fcklenilmesi bir zarurettir. Ne zaman ki tasarruf seviyesi yeterli d\u00fczeylere gelir, sanayi ve geli\u015fmi\u015flikte T\u00fcrkiye\u2019nin s\u0131ras\u0131 y\u00fckselir, o zaman vergi gelirleri i\u00e7erisinde dolayl\u0131 vergilerin pay\u0131n\u0131n daha da azalt\u0131lmas\u0131 ger\u00e7ek\u00e7i bir durum olacakt\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>YEN\u0130 VERG\u0130 YAPILANDIRMASI <\/strong><\/span><\/p>  <p><span class=\"large\">Akaryak\u0131t \u00fczerindeki vergi tutarlar\u0131 uzunca bir s\u00fcredir ayn\u0131 tutarlardad\u0131r. Bir \u00f6rnek verecek olursak: 98 oktan kur\u015funsuz benzinin litresinden al\u0131nan \u00d6TV tutar\u0131 8 Eyl\u00fcl 2016 tarihinden bu yana 2,4985 TL olup bug\u00fcne kadar ayn\u0131 kalm\u0131\u015ft\u0131r. Ancak akaryak\u0131t fiyatlar\u0131nda petrol fiyat\u0131 veya d\u00f6viz kuru nedeniyle olu\u015fan her art\u0131\u015fta, sanki akaryak\u0131t fiyat art\u0131\u015f\u0131 vergi nedeniyle ger\u00e7ekle\u015fmi\u015f gibi bir alg\u0131 i\u00e7ine girilebilmektedir. Yap\u0131lan bu d\u00fczenleme ile d\u00f6viz kurlar\u0131ndaki \u00f6nemli art\u0131\u015f\u0131n ve en son ABD-\u0130ran gerilimi nedeniyle uluslararas\u0131 piyasalarda petrol fiyatlar\u0131ndaki art\u0131\u015f\u0131n enflasyon \u00fczerinde olu\u015fturaca\u011f\u0131 bask\u0131y\u0131 azaltmak anlam\u0131nda faydal\u0131 olacakt\u0131r. Yap\u0131lacak indirimlerin vergi gelirlerinde olu\u015fturaca\u011f\u0131 etki ise yeni vergi yap\u0131land\u0131rmas\u0131 ile telafi edilebilecektir.<\/span><\/p>  \t\t\t\t","slug":"hukumetten-akaryakit-otvsinde-onemli-duzenleme","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":"H\u00fck\u00fcmetten akaryak\u0131t \u00d6TV\u2019sinde \u00f6nemli d\u00fczenleme","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":124,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}