{"status":true,"post":{"id":17313,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:18:31","created_at":"2017-10-16T21:00:00.000000Z","updated_at":"2022-10-21T07:18:31.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17313,"is_featured":0,"title":"MTV\u2019de ara\u00e7 de\u011feri de vergileme kriteri oluyor","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

Ge\u00e7ti\u011fimiz g\u00fcnlerde Orta Vadeli Program\u2019\u0131n a\u00e7\u0131klanmas\u0131yla ayn\u0131 zamanda vergiye ili\u015fkin kapsaml\u0131 d\u00fczenlemelerin de yer ald\u0131\u011f\u0131 \u201cTorba Kanun Tasar\u0131s\u0131\u201d Meclis\u2019e sevk edildi. Tasar\u0131ya ili\u015fkin kapsaml\u0131 bir a\u00e7\u0131klama, Maliye Bakan\u0131 Naci A\u011fbal taraf\u0131ndan kamuoyuna yap\u0131ld\u0131. Do\u011fal olarak da, daha geni\u015f kesimleri ilgilendiren vergi d\u00fczenlemeleri i\u00e7erisinde yer alan konular g\u00fcndemi daha uzun s\u00fcre i\u015fgal etti. Esas itibar\u0131yla motorlu ta\u015f\u0131tlar vergisindeki (MTV) y\u00fczde 40 ve \u00fczeri art\u0131\u015flar g\u00fcndemde birinci s\u0131ray\u0131 ald\u0131. Ta ki, say\u0131n Cumhurba\u015fkan\u0131m\u0131z konuya m\u00fcdahale edip, art\u0131\u015f oran\u0131n\u0131n yeniden de\u011ferlendirilece\u011fini s\u00f6yleyesiye kadar\u2026<\/span><\/p>

YEN\u0130 D\u00dcZENLEME VERG\u0130 ARTI\u015eI DI\u015eINDA NASIL B\u0130R YAPI \u00d6NG\u00d6R\u00dcYOR?<\/strong><\/span><\/p>

Biz bu yaz\u0131m\u0131zda yeni d\u00fczenlemenin vergi art\u0131\u015f\u0131 d\u0131\u015f\u0131nda esasa y\u00f6nelik ne t\u00fcr bir yenilik getirdi\u011fine de\u011finmeye \u00e7al\u0131\u015faca\u011f\u0131z. Asl\u0131nda idare MTV i\u00e7in de\u011feri de baz alan yeni bir kriteri de i\u015fin i\u00e7ine katmay\u0131 ama\u00e7lad\u0131\u011f\u0131n\u0131 s\u00f6yl\u00fcyordu. B\u00f6ylece MTV\u2019nin sadece silindir hacmi ve ya\u015fa g\u00f6re de\u011fil, de\u011fere g\u00f6re de farkl\u0131la\u015ft\u0131r\u0131lmas\u0131na y\u00f6nelik bir d\u00fczenleme yap\u0131l\u0131yordu. Bu d\u00fczenleme ile esasen g\u00fcn\u00fcm\u00fczde servet \u00fczerinden al\u0131nan vergilerin en tipik \u00f6rne\u011fi olarak g\u00f6sterilebilecek MTV\u2019nin biraz daha servet unsurunun belirgin bir \u015fekilde i\u015fin i\u00e7ine kat\u0131lmas\u0131n\u0131 ama\u00e7lad\u0131\u011f\u0131n\u0131 s\u00f6yleyebiliriz.<\/span><\/p>

Esasen MTV konusunda ilk kapsaml\u0131 d\u00fczenleme 2003 y\u0131l\u0131nda yap\u0131lm\u0131\u015ft\u0131. O zaman da bu konu bir hayli g\u00fcndemi i\u015fgal etmi\u015fti. A\u011f\u0131rl\u0131k esas\u0131ndan vazge\u00e7ilerek, silindir hacmi esas\u0131na g\u00f6re sistemin de\u011fi\u015ftirilmesi o zaman yap\u0131lm\u0131\u015ft\u0131. O d\u00f6nemde de\u011ferin de i\u015fin i\u00e7ine kat\u0131lmas\u0131na y\u00f6nelik bir \u00e7al\u0131\u015fma yap\u0131lm\u0131\u015ft\u0131. Ancak, de\u011fer konusunda yeni ara\u00e7 al\u0131m\u0131 d\u0131\u015f\u0131nda bir hayli sorun ya\u015fanabilece\u011fi d\u00fc\u015f\u00fcn\u00fclerek, de\u011ferin ana yap\u0131 ta\u015flar\u0131ndan biri haline getirilmesinden vazge\u00e7ilmi\u015f, sadece ara\u00e7lar\u0131n kasko de\u011feri azami MTV i\u00e7in bir \u00f6l\u00e7\u00fc olarak al\u0131nmakla yetinilmi\u015fti. <\/span><\/p>

\u015eimdi ge\u00e7en zaman i\u00e7erisinde idare de\u011fer \u00f6l\u00e7\u00fcs\u00fcn\u00fc de i\u015fin i\u00e7ine koyabilece\u011fi bir d\u00fczenlemeyi ama\u00e7l\u0131yor. Yine olabildi\u011fince tart\u0131\u015fma ve teredd\u00fcde meydan vermeyecek bir \u00f6l\u00e7\u00fc konulmaya \u00e7al\u0131\u015f\u0131l\u0131yor. Ara\u00e7lar\u0131n ithali veya ilk iktisab\u0131nda \u00f6zel t\u00fcketim vergisi hari\u00e7 KDV matrah\u0131na giren unsurlar itibar\u0131yla de\u011fer gruplar\u0131 olu\u015fturuluyor. Her silindir hacmi i\u00e7in iki veya \u00fc\u00e7 ilave kategori olu\u015fturularak de\u011fer de vergilendirme kriteri olarak al\u0131n\u0131yor. <\/span><\/p>

2018 SONRASI VERG\u0130LEME \u0130\u00c7\u0130N AYRI TAR\u0130FE OLU\u015eTURULMU\u015e<\/strong><\/span><\/p>

Tasar\u0131da de\u011fere g\u00f6re vergileme daha fazla tart\u0131\u015fma yaratmamak amac\u0131yla sadece 1 Ocak 2018 y\u0131l\u0131 sonras\u0131nda ithal edilen veya ilk iktisap edilen ta\u015f\u0131tlar i\u00e7in \u00f6ng\u00f6r\u00fcl\u00fcrken, daha \u00f6nceden iktisap edilen ta\u015f\u0131tlar i\u00e7in de her silindir hacminin genel olarak ilk de\u011fer kategorisinde yer alan vergileri esas al\u0131narak 1 Ocak 2018 sonras\u0131 vergilemesi i\u00e7in ayr\u0131 bir tarife olu\u015fturulmu\u015f durumda. B\u00f6ylece de, daha \u00f6nce iktisap edilmi\u015f ta\u015f\u0131tlar i\u00e7in de\u011fer tart\u0131\u015fmalar\u0131na girilmesinin \u00f6n\u00fc ba\u015ftan kesilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015f durumda. <\/span><\/p>

D\u00fczenlemede mevcut yasada da yer alan azami vergi \u00f6l\u00e7\u00fcs\u00fc yine korunmu\u015f, ancak mevut yasada y\u00fczde 6 olarak yer alan T\u00fcrkiye Sigorta Reasurans ve Emeklilik Birli\u011fi taraf\u0131ndan ilan edilen de\u011ferler y\u00fczde 10 olarak belirtilmi\u015ftir. Buna g\u00f6re bir ara\u00e7 i\u00e7in sigorta de\u011ferini a\u015fan bir vergi ortaya \u00e7\u0131karsa bir \u00f6nceki sat\u0131rdaki ayn\u0131 ya\u015f grubuna ili\u015fkin MTV baz al\u0131nacak. Ayr\u0131ca Bakanlar Kurulu\u2019nun bu oran\u0131n y\u00fczde 4\u2019e kadar indirilebilece\u011fi h\u00fckm\u00fc de yine korunuyor. B\u00f6ylece ileride ortaya \u00e7\u0131kabilecek de\u011fer farklar\u0131 nedeniyle daha a\u011f\u0131r bir vergi y\u00fck\u00fc ile kar\u015f\u0131la\u015f\u0131lmas\u0131 durumunun da \u00f6n\u00fcne ge\u00e7ilmeye \u00e7al\u0131\u015f\u0131l\u0131yor.<\/span><\/p>

Do\u011fal olarak bu konuda yine en \u00e7ok oran\u0131 g\u00fcndemin birinci s\u0131ras\u0131n\u0131 i\u015fgal etmeye devam edebilecektir. Ancak tasar\u0131n\u0131n TBMM Plan ve B\u00fct\u00e7e Komisyonu\u2019ndaki g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda bu y\u00f6n\u00fcyle de belli \u00f6l\u00e7\u00fcde revize edilece\u011fi zaten kamuoyuna duyurulmu\u015f durumda. Geli\u015fmeleri hep beraber izlemeye devam edece\u011fiz. <\/span>
Tasar\u0131da yer alan ve \u00f6nemli g\u00f6rd\u00fc\u011f\u00fcm\u00fcz baz\u0131 d\u00fczenlemelere de gelecek yaz\u0131m\u0131zda de\u011finmeye \u00e7al\u0131\u015faca\u011f\u0131z.<\/span><\/p> \t\t\t\t","slug":"mtvde-arac-degeri-de-vergileme-kriteri-oluyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"MTV\u2019de ara\u00e7 de\u011feri de vergileme kriteri oluyor","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":98,"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":17412,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17313,"locale":"tr","category_id":73,"title":"MTV\u2019de ara\u00e7 de\u011feri de vergileme kriteri oluyor","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

Ge\u00e7ti\u011fimiz g\u00fcnlerde Orta Vadeli Program\u2019\u0131n a\u00e7\u0131klanmas\u0131yla ayn\u0131 zamanda vergiye ili\u015fkin kapsaml\u0131 d\u00fczenlemelerin de yer ald\u0131\u011f\u0131 \u201cTorba Kanun Tasar\u0131s\u0131\u201d Meclis\u2019e sevk edildi. Tasar\u0131ya ili\u015fkin kapsaml\u0131 bir a\u00e7\u0131klama, Maliye Bakan\u0131 Naci A\u011fbal taraf\u0131ndan kamuoyuna yap\u0131ld\u0131. Do\u011fal olarak da, daha geni\u015f kesimleri ilgilendiren vergi d\u00fczenlemeleri i\u00e7erisinde yer alan konular g\u00fcndemi daha uzun s\u00fcre i\u015fgal etti. Esas itibar\u0131yla motorlu ta\u015f\u0131tlar vergisindeki (MTV) y\u00fczde 40 ve \u00fczeri art\u0131\u015flar g\u00fcndemde birinci s\u0131ray\u0131 ald\u0131. Ta ki, say\u0131n Cumhurba\u015fkan\u0131m\u0131z konuya m\u00fcdahale edip, art\u0131\u015f oran\u0131n\u0131n yeniden de\u011ferlendirilece\u011fini s\u00f6yleyesiye kadar\u2026<\/span><\/p>

YEN\u0130 D\u00dcZENLEME VERG\u0130 ARTI\u015eI DI\u015eINDA NASIL B\u0130R YAPI \u00d6NG\u00d6R\u00dcYOR?<\/strong><\/span><\/p>

Biz bu yaz\u0131m\u0131zda yeni d\u00fczenlemenin vergi art\u0131\u015f\u0131 d\u0131\u015f\u0131nda esasa y\u00f6nelik ne t\u00fcr bir yenilik getirdi\u011fine de\u011finmeye \u00e7al\u0131\u015faca\u011f\u0131z. Asl\u0131nda idare MTV i\u00e7in de\u011feri de baz alan yeni bir kriteri de i\u015fin i\u00e7ine katmay\u0131 ama\u00e7lad\u0131\u011f\u0131n\u0131 s\u00f6yl\u00fcyordu. B\u00f6ylece MTV\u2019nin sadece silindir hacmi ve ya\u015fa g\u00f6re de\u011fil, de\u011fere g\u00f6re de farkl\u0131la\u015ft\u0131r\u0131lmas\u0131na y\u00f6nelik bir d\u00fczenleme yap\u0131l\u0131yordu. Bu d\u00fczenleme ile esasen g\u00fcn\u00fcm\u00fczde servet \u00fczerinden al\u0131nan vergilerin en tipik \u00f6rne\u011fi olarak g\u00f6sterilebilecek MTV\u2019nin biraz daha servet unsurunun belirgin bir \u015fekilde i\u015fin i\u00e7ine kat\u0131lmas\u0131n\u0131 ama\u00e7lad\u0131\u011f\u0131n\u0131 s\u00f6yleyebiliriz.<\/span><\/p>

Esasen MTV konusunda ilk kapsaml\u0131 d\u00fczenleme 2003 y\u0131l\u0131nda yap\u0131lm\u0131\u015ft\u0131. O zaman da bu konu bir hayli g\u00fcndemi i\u015fgal etmi\u015fti. A\u011f\u0131rl\u0131k esas\u0131ndan vazge\u00e7ilerek, silindir hacmi esas\u0131na g\u00f6re sistemin de\u011fi\u015ftirilmesi o zaman yap\u0131lm\u0131\u015ft\u0131. O d\u00f6nemde de\u011ferin de i\u015fin i\u00e7ine kat\u0131lmas\u0131na y\u00f6nelik bir \u00e7al\u0131\u015fma yap\u0131lm\u0131\u015ft\u0131. Ancak, de\u011fer konusunda yeni ara\u00e7 al\u0131m\u0131 d\u0131\u015f\u0131nda bir hayli sorun ya\u015fanabilece\u011fi d\u00fc\u015f\u00fcn\u00fclerek, de\u011ferin ana yap\u0131 ta\u015flar\u0131ndan biri haline getirilmesinden vazge\u00e7ilmi\u015f, sadece ara\u00e7lar\u0131n kasko de\u011feri azami MTV i\u00e7in bir \u00f6l\u00e7\u00fc olarak al\u0131nmakla yetinilmi\u015fti. <\/span><\/p>

\u015eimdi ge\u00e7en zaman i\u00e7erisinde idare de\u011fer \u00f6l\u00e7\u00fcs\u00fcn\u00fc de i\u015fin i\u00e7ine koyabilece\u011fi bir d\u00fczenlemeyi ama\u00e7l\u0131yor. Yine olabildi\u011fince tart\u0131\u015fma ve teredd\u00fcde meydan vermeyecek bir \u00f6l\u00e7\u00fc konulmaya \u00e7al\u0131\u015f\u0131l\u0131yor. Ara\u00e7lar\u0131n ithali veya ilk iktisab\u0131nda \u00f6zel t\u00fcketim vergisi hari\u00e7 KDV matrah\u0131na giren unsurlar itibar\u0131yla de\u011fer gruplar\u0131 olu\u015fturuluyor. Her silindir hacmi i\u00e7in iki veya \u00fc\u00e7 ilave kategori olu\u015fturularak de\u011fer de vergilendirme kriteri olarak al\u0131n\u0131yor. <\/span><\/p>

2018 SONRASI VERG\u0130LEME \u0130\u00c7\u0130N AYRI TAR\u0130FE OLU\u015eTURULMU\u015e<\/strong><\/span><\/p>

Tasar\u0131da de\u011fere g\u00f6re vergileme daha fazla tart\u0131\u015fma yaratmamak amac\u0131yla sadece 1 Ocak 2018 y\u0131l\u0131 sonras\u0131nda ithal edilen veya ilk iktisap edilen ta\u015f\u0131tlar i\u00e7in \u00f6ng\u00f6r\u00fcl\u00fcrken, daha \u00f6nceden iktisap edilen ta\u015f\u0131tlar i\u00e7in de her silindir hacminin genel olarak ilk de\u011fer kategorisinde yer alan vergileri esas al\u0131narak 1 Ocak 2018 sonras\u0131 vergilemesi i\u00e7in ayr\u0131 bir tarife olu\u015fturulmu\u015f durumda. B\u00f6ylece de, daha \u00f6nce iktisap edilmi\u015f ta\u015f\u0131tlar i\u00e7in de\u011fer tart\u0131\u015fmalar\u0131na girilmesinin \u00f6n\u00fc ba\u015ftan kesilmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015f durumda. <\/span><\/p>

D\u00fczenlemede mevcut yasada da yer alan azami vergi \u00f6l\u00e7\u00fcs\u00fc yine korunmu\u015f, ancak mevut yasada y\u00fczde 6 olarak yer alan T\u00fcrkiye Sigorta Reasurans ve Emeklilik Birli\u011fi taraf\u0131ndan ilan edilen de\u011ferler y\u00fczde 10 olarak belirtilmi\u015ftir. Buna g\u00f6re bir ara\u00e7 i\u00e7in sigorta de\u011ferini a\u015fan bir vergi ortaya \u00e7\u0131karsa bir \u00f6nceki sat\u0131rdaki ayn\u0131 ya\u015f grubuna ili\u015fkin MTV baz al\u0131nacak. Ayr\u0131ca Bakanlar Kurulu\u2019nun bu oran\u0131n y\u00fczde 4\u2019e kadar indirilebilece\u011fi h\u00fckm\u00fc de yine korunuyor. B\u00f6ylece ileride ortaya \u00e7\u0131kabilecek de\u011fer farklar\u0131 nedeniyle daha a\u011f\u0131r bir vergi y\u00fck\u00fc ile kar\u015f\u0131la\u015f\u0131lmas\u0131 durumunun da \u00f6n\u00fcne ge\u00e7ilmeye \u00e7al\u0131\u015f\u0131l\u0131yor.<\/span><\/p>

Do\u011fal olarak bu konuda yine en \u00e7ok oran\u0131 g\u00fcndemin birinci s\u0131ras\u0131n\u0131 i\u015fgal etmeye devam edebilecektir. Ancak tasar\u0131n\u0131n TBMM Plan ve B\u00fct\u00e7e Komisyonu\u2019ndaki g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda bu y\u00f6n\u00fcyle de belli \u00f6l\u00e7\u00fcde revize edilece\u011fi zaten kamuoyuna duyurulmu\u015f durumda. Geli\u015fmeleri hep beraber izlemeye devam edece\u011fiz. <\/span>
Tasar\u0131da yer alan ve \u00f6nemli g\u00f6rd\u00fc\u011f\u00fcm\u00fcz baz\u0131 d\u00fczenlemelere de gelecek yaz\u0131m\u0131zda de\u011finmeye \u00e7al\u0131\u015faca\u011f\u0131z.<\/span><\/p> \t\t\t\t","slug":"mtvde-arac-degeri-de-vergileme-kriteri-oluyor","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":"MTV\u2019de ara\u00e7 de\u011feri de vergileme kriteri oluyor","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":98,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}