{"status":true,"post":{"id":22460,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:17:26","created_at":"2020-07-16T21:00:00.000000Z","updated_at":"2022-10-24T11:17:26.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":22460,"is_featured":0,"title":"Te\u015fvik belgesi ek mali y\u00fck\u00fcml\u00fcl\u00fcklerden korur mu?","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>

Son zamanlarda \u00f6zellikle cari a\u00e7\u0131\u011f\u0131 ve olu\u015fabilecek kur riskini \u00f6nlemek amac\u0131yla h\u00fck\u00fcmet taraf\u0131ndan mali \u00f6nlemler kapsam\u0131nda baz\u0131 ithal \u00fcr\u00fcnlerine g\u00fcmr\u00fck vergisi, ek g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fckler getirilmesi yolunda kararlar yay\u0131nlan\u0131yor.<\/span>
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Bu sayede \u00f6zellikle l\u00fcks say\u0131labilecek t\u00fcketim mallar\u0131 ve alternatifi yurt i\u00e7erisinde \u00fcretilebilen \u00fcr\u00fcnlerin ithalinin azalt\u0131lmas\u0131 ama\u00e7lan\u0131yor. <\/span>
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Bu uygulama yap\u0131l\u0131rken zaman zaman te\u015fvik kapsam\u0131ndaki \u00fcr\u00fcnler \u00fczerine de g\u00fcmr\u00fck vergisi, ek g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck getirilen durumlar ortaya \u00e7\u0131kabiliyor. Bu durum te\u015fvikli mallar\u0131n ithalinde baz\u0131 teredd\u00fctl\u00fc uygulamalara neden oldu. <\/span>
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G\u00dcMR\u00dcK \u0130DARES\u0130N\u0130N KONUYA BAKI\u015eI<\/strong><\/span>
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Te\u015fvik belgesi ise katma de\u011fer vergisi ve g\u00fcmr\u00fck vergisi uygulanan makina te\u00e7hizat gibi \u00fcr\u00fcnlerin vergiler \u00f6denmeksizin ithalat\u0131n\u0131n yap\u0131lmas\u0131na imkan verebiliyor. <\/span>
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Son g\u00fcnlerde baz\u0131 makina te\u00e7hizat\u0131 da kapsayacak \u015fekilde getirilen bu ek y\u00fck\u00fcml\u00fcl\u00fckler sonras\u0131, bu y\u00fck\u00fcml\u00fcl\u00fcklerin te\u015fvik kapsam\u0131ndaki ithalatta uygulan\u0131p uygulanmayaca\u011f\u0131 konusunda g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerinde olu\u015fan teredd\u00fctlerin giderilmesi \u00f6nemli hale geldi. <\/span>
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Bu konu g\u00fcmr\u00fck idaresine de soruldu. G\u00fcmr\u00fck idaresi de g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklere g\u00f6nderilen 29 Haziran 2020 tarih ve 55276730 say\u0131l\u0131 bir genel yaz\u0131 ile konuya a\u00e7\u0131kl\u0131k getirmeye \u00e7al\u0131\u015ft\u0131. <\/span>
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G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc yaz\u0131s\u0131 ile \u00f6zetle; ek g\u00fcmr\u00fck vergisi, g\u00fcmr\u00fck vergisi kapsam\u0131nda oldu\u011fundan bu t\u00fcr ithalatta al\u0131nmamas\u0131, buna kar\u015f\u0131l\u0131k te\u015fvik mevzuat\u0131nda sadece g\u00fcmr\u00fck vergisi denildi\u011fi i\u00e7in ve ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin g\u00fcmr\u00fck vergisi olmad\u0131\u011f\u0131ndan bahisle bunlar\u0131n ise al\u0131nmas\u0131 gerekti\u011fi ifade edildi.<\/span>
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DE\u011eERLEND\u0130RME<\/strong><\/span>
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Genel yaz\u0131da di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin g\u00fcmr\u00fck vergileri kapsam\u0131nda olmad\u0131\u011f\u0131 dolay\u0131s\u0131yla yat\u0131r\u0131m te\u015fvik mevzuat\u0131nda da di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fckleri kapsayan bir ifade bulunmad\u0131\u011f\u0131 i\u00e7in bunlar\u0131n yat\u0131r\u0131m te\u015fvikleri kapsam\u0131ndaki ithalatta da al\u0131nmas\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcn\u00fc de\u011ferlendirecek olursak, asl\u0131nda ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin konulmas\u0131na yetki veren mevzuata bakmak gerekir. Belli ki, g\u00fcmr\u00fck idaresi ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin g\u00fcmr\u00fck vergisi kapsam\u0131na girmedi\u011fini de\u011ferlendirdi. <\/span>
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O zaman te\u015fvik veya yat\u0131r\u0131m te\u015fvikleri kapsam\u0131nda g\u00fcmr\u00fck vergisi kapsam\u0131na ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin girip girmedi\u011fini belirleme yetkisi te\u015fvik mevzuat\u0131n\u0131 d\u00fczenleyen Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019na kal\u0131yor.<\/span>
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Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 da bu konuda ayn\u0131 g\u00f6r\u00fc\u015fte ise o zaman yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda hangi yat\u0131r\u0131mlarda bu ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin de al\u0131nmamas\u0131 gerekti\u011fine y\u00f6nelik yeni bir Cumhurba\u015fkan\u0131 Karar\u0131 yay\u0131nlanarak konuya \u00e7\u00f6z\u00fcm getirilebilir.<\/span>
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\u0130\u00e7erisinde bulundu\u011fumuz g\u00fcnlerde en \u00f6nemli konular, cari a\u00e7\u0131\u011f\u0131n kontrol alt\u0131nda tutulmas\u0131 oldu\u011fu kadar bir an \u00f6nce yat\u0131r\u0131m ortam\u0131n\u0131n iyile\u015ftirilerek yat\u0131r\u0131m, istihdam ve dolay\u0131s\u0131yla da piyasa canl\u0131l\u0131\u011f\u0131n\u0131n y\u00fckseltilmesidir.<\/span>
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Bu konuda ise getirilen mali ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin yeni yat\u0131r\u0131mlar\u0131 ne derece olumsuz etkiledi\u011fi h\u0131zla de\u011ferlendirilerek, kayda de\u011fer bir s\u0131k\u0131nt\u0131 varsa bunun giderilmesi gerekir.<\/span>
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Bize g\u00f6re yat\u0131r\u0131m te\u015fvik belgesi verilen yat\u0131r\u0131mlardaki mali y\u00fcklerin azalt\u0131lmas\u0131 hem m\u00fcte\u015febbislerin yat\u0131r\u0131m kararlar\u0131 alma anlam\u0131ndaki cesaretini do\u011frudan etkileyen \u00f6nemli bir unsurdur. <\/span>
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Te\u015fvik belgesi kapsam\u0131nda bu ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin de al\u0131nmamas\u0131 konusu netle\u015ftirilerek te\u015fvik belgesi \u00fczerine kalem-kalem belirtilmek suretiyle konu h\u0131zla \u00e7\u00f6z\u00fcme kavu\u015fturulabilir.<\/span><\/p> \t\t\t\t","slug":"tesvik-belgesi-ek-mali-yukumluluklerden-korur-mu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Te\u015fvik belgesi ek mali y\u00fck\u00fcml\u00fcl\u00fcklerden korur mu?","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":1070,"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":22559,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":22460,"locale":"tr","category_id":73,"title":"Te\u015fvik belgesi ek mali y\u00fck\u00fcml\u00fcl\u00fcklerden korur mu?","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>

Son zamanlarda \u00f6zellikle cari a\u00e7\u0131\u011f\u0131 ve olu\u015fabilecek kur riskini \u00f6nlemek amac\u0131yla h\u00fck\u00fcmet taraf\u0131ndan mali \u00f6nlemler kapsam\u0131nda baz\u0131 ithal \u00fcr\u00fcnlerine g\u00fcmr\u00fck vergisi, ek g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fckler getirilmesi yolunda kararlar yay\u0131nlan\u0131yor.<\/span>
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Bu sayede \u00f6zellikle l\u00fcks say\u0131labilecek t\u00fcketim mallar\u0131 ve alternatifi yurt i\u00e7erisinde \u00fcretilebilen \u00fcr\u00fcnlerin ithalinin azalt\u0131lmas\u0131 ama\u00e7lan\u0131yor. <\/span>
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Bu uygulama yap\u0131l\u0131rken zaman zaman te\u015fvik kapsam\u0131ndaki \u00fcr\u00fcnler \u00fczerine de g\u00fcmr\u00fck vergisi, ek g\u00fcmr\u00fck vergisi veya ek mali y\u00fck\u00fcml\u00fcl\u00fck getirilen durumlar ortaya \u00e7\u0131kabiliyor. Bu durum te\u015fvikli mallar\u0131n ithalinde baz\u0131 teredd\u00fctl\u00fc uygulamalara neden oldu. <\/span>
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G\u00dcMR\u00dcK \u0130DARES\u0130N\u0130N KONUYA BAKI\u015eI<\/strong><\/span>
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Te\u015fvik belgesi ise katma de\u011fer vergisi ve g\u00fcmr\u00fck vergisi uygulanan makina te\u00e7hizat gibi \u00fcr\u00fcnlerin vergiler \u00f6denmeksizin ithalat\u0131n\u0131n yap\u0131lmas\u0131na imkan verebiliyor. <\/span>
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Son g\u00fcnlerde baz\u0131 makina te\u00e7hizat\u0131 da kapsayacak \u015fekilde getirilen bu ek y\u00fck\u00fcml\u00fcl\u00fckler sonras\u0131, bu y\u00fck\u00fcml\u00fcl\u00fcklerin te\u015fvik kapsam\u0131ndaki ithalatta uygulan\u0131p uygulanmayaca\u011f\u0131 konusunda g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklerinde olu\u015fan teredd\u00fctlerin giderilmesi \u00f6nemli hale geldi. <\/span>
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Bu konu g\u00fcmr\u00fck idaresine de soruldu. G\u00fcmr\u00fck idaresi de g\u00fcmr\u00fck m\u00fcd\u00fcrl\u00fcklere g\u00f6nderilen 29 Haziran 2020 tarih ve 55276730 say\u0131l\u0131 bir genel yaz\u0131 ile konuya a\u00e7\u0131kl\u0131k getirmeye \u00e7al\u0131\u015ft\u0131. <\/span>
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G\u00fcmr\u00fckler Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc yaz\u0131s\u0131 ile \u00f6zetle; ek g\u00fcmr\u00fck vergisi, g\u00fcmr\u00fck vergisi kapsam\u0131nda oldu\u011fundan bu t\u00fcr ithalatta al\u0131nmamas\u0131, buna kar\u015f\u0131l\u0131k te\u015fvik mevzuat\u0131nda sadece g\u00fcmr\u00fck vergisi denildi\u011fi i\u00e7in ve ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin g\u00fcmr\u00fck vergisi olmad\u0131\u011f\u0131ndan bahisle bunlar\u0131n ise al\u0131nmas\u0131 gerekti\u011fi ifade edildi.<\/span>
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DE\u011eERLEND\u0130RME<\/strong><\/span>
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Genel yaz\u0131da di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin g\u00fcmr\u00fck vergileri kapsam\u0131nda olmad\u0131\u011f\u0131 dolay\u0131s\u0131yla yat\u0131r\u0131m te\u015fvik mevzuat\u0131nda da di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fckleri kapsayan bir ifade bulunmad\u0131\u011f\u0131 i\u00e7in bunlar\u0131n yat\u0131r\u0131m te\u015fvikleri kapsam\u0131ndaki ithalatta da al\u0131nmas\u0131 gerekti\u011fi g\u00f6r\u00fc\u015f\u00fcn\u00fc de\u011ferlendirecek olursak, asl\u0131nda ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin konulmas\u0131na yetki veren mevzuata bakmak gerekir. Belli ki, g\u00fcmr\u00fck idaresi ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin g\u00fcmr\u00fck vergisi kapsam\u0131na girmedi\u011fini de\u011ferlendirdi. <\/span>
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O zaman te\u015fvik veya yat\u0131r\u0131m te\u015fvikleri kapsam\u0131nda g\u00fcmr\u00fck vergisi kapsam\u0131na ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin girip girmedi\u011fini belirleme yetkisi te\u015fvik mevzuat\u0131n\u0131 d\u00fczenleyen Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019na kal\u0131yor.<\/span>
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Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 da bu konuda ayn\u0131 g\u00f6r\u00fc\u015fte ise o zaman yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda hangi yat\u0131r\u0131mlarda bu ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin de al\u0131nmamas\u0131 gerekti\u011fine y\u00f6nelik yeni bir Cumhurba\u015fkan\u0131 Karar\u0131 yay\u0131nlanarak konuya \u00e7\u00f6z\u00fcm getirilebilir.<\/span>
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\u0130\u00e7erisinde bulundu\u011fumuz g\u00fcnlerde en \u00f6nemli konular, cari a\u00e7\u0131\u011f\u0131n kontrol alt\u0131nda tutulmas\u0131 oldu\u011fu kadar bir an \u00f6nce yat\u0131r\u0131m ortam\u0131n\u0131n iyile\u015ftirilerek yat\u0131r\u0131m, istihdam ve dolay\u0131s\u0131yla da piyasa canl\u0131l\u0131\u011f\u0131n\u0131n y\u00fckseltilmesidir.<\/span>
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Bu konuda ise getirilen mali ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin yeni yat\u0131r\u0131mlar\u0131 ne derece olumsuz etkiledi\u011fi h\u0131zla de\u011ferlendirilerek, kayda de\u011fer bir s\u0131k\u0131nt\u0131 varsa bunun giderilmesi gerekir.<\/span>
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Bize g\u00f6re yat\u0131r\u0131m te\u015fvik belgesi verilen yat\u0131r\u0131mlardaki mali y\u00fcklerin azalt\u0131lmas\u0131 hem m\u00fcte\u015febbislerin yat\u0131r\u0131m kararlar\u0131 alma anlam\u0131ndaki cesaretini do\u011frudan etkileyen \u00f6nemli bir unsurdur. <\/span>
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Te\u015fvik belgesi kapsam\u0131nda bu ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin de al\u0131nmamas\u0131 konusu netle\u015ftirilerek te\u015fvik belgesi \u00fczerine kalem-kalem belirtilmek suretiyle konu h\u0131zla \u00e7\u00f6z\u00fcme kavu\u015fturulabilir.<\/span><\/p> \t\t\t\t","slug":"tesvik-belgesi-ek-mali-yukumluluklerden-korur-mu","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":"Te\u015fvik belgesi ek mali y\u00fck\u00fcml\u00fcl\u00fcklerden korur mu?","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1070,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}