{"status":true,"post":{"id":17381,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:19:04","created_at":"2017-10-29T21:00:00.000000Z","updated_at":"2022-10-21T07:19:04.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17381,"is_featured":0,"title":"Yeni vergi kanunlar\u0131 tasar\u0131s\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\">\u201cBaz\u0131 Vergi Kanunlar\u0131 ile Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Tasar\u0131s\u0131\u201d gerek\u00e7esi ile beraber g\u00f6r\u00fc\u015f\u00fclmek \u00fczere, 27.09.2017\u2019de Ba\u015fbakanl\u0131k Makam\u0131 taraf\u0131ndan T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Ba\u015fkanl\u0131\u011f\u0131\u2019na sunulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tasar\u0131n\u0131n genel gerek\u00e7esinde ifade edildi\u011fi \u00fczere vergiye g\u00f6n\u00fcll\u00fc uyumu sa\u011flamak amac\u0131yla;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Asgari \u00fccretin vergilendirilmesinde gelir vergisi tarifesinin ikinci gelir dilimine girilmesi nedeniyle olu\u015fan kayb\u0131n ilave asgari ge\u00e7im indirimi uygulanmas\u0131 ile giderilmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">E\u011fitimde F\u0131rsatlar\u0131 Art\u0131rma ve Teknolojiyi \u0130yile\u015ftirme Hareketi (FAT\u0130H) projesine y\u00f6nelik vergi ve di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin istisna sa\u011flanmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrev i\u015flemlerine y\u00f6nelik vergisel y\u00fcklerin azalt\u0131lmas\u0131 suretiyle uluslararas\u0131 finansal piyasalarda rekabet g\u00fcc\u00fcm\u00fcz\u00fcn art\u0131r\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Elektronik haberle\u015fme hizmetlerindeki \u00f6zel ileti\u015fim vergisi oranlar\u0131n\u0131n tekle\u015ftirilmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6zel ama\u00e7l\u0131 kurulu\u015flardan temin edilen fonlar\u0131n kamu-\u00f6zel i\u015fbirli\u011fi \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilen projelerin finansman\u0131nda kullan\u0131lmas\u0131 ko\u015fuluyla finansman \u00fczerindeki vergi y\u00fck\u00fcn\u00fcn kald\u0131r\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bankalara tan\u0131nan vergisel imkanlar\u0131n finansal kiralama ve finansman \u015firketlerine de tan\u0131nmas\u0131 suretiyle bu kurulu\u015flar\u0131n e\u015fit \u015fartlarda faaliyette bulunmalar\u0131n\u0131n sa\u011flanmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kooperatiflerin vergilendirme rejiminde de\u011fi\u015fiklik yap\u0131lmak suretiyle ortak d\u0131\u015f\u0131 i\u015flemlerin kooperatiflerin kurumlar vergisi muafiyetine etkisinin kald\u0131r\u0131lmas\u0131, sadece ortak d\u0131\u015f\u0131 yap\u0131lan i\u015flemlerden vergi al\u0131nmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">2018 ila 2021\u2019de \u00f6denmesi gereken emlak vergisi tutarlar\u0131n\u0131n hesaplanmas\u0131nda esas al\u0131nan arsa ve arazi birim metrekare de\u011ferlerine s\u0131n\u0131rlama getirilmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130malat sanayinin te\u015fvik edilmesi amac\u0131yla 2017\u2019de sa\u011flanan vergi te\u015fviklerinin 2018\u2019de de s\u00fcrd\u00fcr\u00fclmesi konular\u0131nda d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan tasar\u0131 ile vergi uygulamalar\u0131n\u0131 kolayla\u015ft\u0131rmak, tahsilatta etkinli\u011fi artt\u0131rmak amac\u0131yla; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergi m\u00fckelleflerine y\u00f6nelik t\u00fcm i\u015flemlerin elektronik ortamda yerine getirilebilmesine imkan sa\u011flamas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yurtd\u0131\u015f\u0131 banka kartlar\u0131n\u0131n vergi \u00f6demelerinde kullan\u0131m\u0131n\u0131n yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Adres kay\u0131t sisteminde yer alan yerle\u015fim yeri adresinin ger\u00e7ek ki\u015filere yap\u0131lacak tebligatlarda kullan\u0131lmas\u0131na imkan sa\u011flanmas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Transfer fiyatland\u0131rmas\u0131na ili\u015fkin y\u00f6ntem belirleme anla\u015fmalar\u0131ndan al\u0131nmakta olan ba\u015fvuru ve yenileme har\u00e7lar\u0131 kald\u0131r\u0131larak anla\u015fmalara ba\u015fvurunun te\u015fvik edilmesine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergi borcu bulunmama \u015fart\u0131 aran\u0131lacak \u00f6demelerin kapsam\u0131n\u0131n geni\u015fletilmesi ve \u00f6demelerden vergi bor\u00e7lar\u0131n\u0131n resen kesilebilmesi, vergi dairelerince yap\u0131lacak iadelerin prim bor\u00e7lar\u0131na, Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan yap\u0131lacak prim iadelerinin vergi bor\u00e7lar\u0131na resen mahsup edilmesine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Elektronik ortamda yurtd\u0131\u015f\u0131ndan hizmet alan nihai t\u00fcketici ger\u00e7ek ki\u015filere hizmet sa\u011flayan yurtd\u0131\u015f\u0131nda bulunan i\u015fletmelerin katma de\u011fer vergisi m\u00fckellefi olmalar\u0131 sa\u011flanarak, nihai t\u00fcketicilerin vergi sorumlulu\u011funa y\u00f6nelik duraksamalar\u0131n giderilmesine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Engellilerin ta\u015f\u0131t al\u0131mlar\u0131nda uygulanan \u00f6zel t\u00fcketim vergisi istisnas\u0131n\u0131n yeniden d\u00fczenlenmesine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar vergisinde ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan elde edilen kazan\u00e7lara y\u00f6nelik istisnas\u0131n\u0131n azalt\u0131lmas\u0131na,<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130li\u015fkin d\u00fczenlemelere de yer verilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca tasar\u0131da \u201cElektronik haberle\u015fme sekt\u00f6r\u00fcnden al\u0131nan vergi ve di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin hesaplanmas\u0131, tahsili ve takibiyle ilgili ya\u015fanan sorunlar\u0131 gidermek amac\u0131yla gerek vergi kanunlar\u0131nda gerekse sekt\u00f6r\u00fc ilgilendiren di\u011fer kanunlarda mevcut sorunlar\u0131n \u00e7\u00f6z\u00fcm\u00fcn\u00fcn yan\u0131 s\u0131ra kal\u0131c\u0131 \u00e7\u00f6z\u00fcmleri de i\u00e7eren d\u00fczenlemeler\u201d yer almaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu tasar\u0131yla \u00e7ok say\u0131da ki\u015finin ufak mebla\u011flar ile bir giri\u015fime \/projeye internet siteleri arac\u0131l\u0131\u011f\u0131yla fon sa\u011flamas\u0131 veya ba\u011f\u0131\u015f yapmas\u0131na imkan tan\u0131yan kitle fonlamas\u0131 sisteminin \u00fclkemiz ekonomisine kazand\u0131r\u0131lmas\u0131, Hazine M\u00fcste\u015farl\u0131\u011f\u0131\u2019n\u0131n \u00fcst fonlar\u0131n yan\u0131 s\u0131ra sermaye \u015firketlerine ve\/veya projelere finansman sa\u011flayan fonlara da kaynak aktarabilmesi ve giri\u015fimcilerin faizsiz finansmana eri\u015fiminin art\u0131r\u0131lmas\u0131 gibi d\u00fczenlemelere de yer verilmi\u015f bulunmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yeni-vergi-kanunlari-tasarisi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeni vergi kanunlar\u0131 tasar\u0131s\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":99,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":17480,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17381,"locale":"tr","category_id":73,"title":"Yeni vergi kanunlar\u0131 tasar\u0131s\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\">\u201cBaz\u0131 Vergi Kanunlar\u0131 ile Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Tasar\u0131s\u0131\u201d gerek\u00e7esi ile beraber g\u00f6r\u00fc\u015f\u00fclmek \u00fczere, 27.09.2017\u2019de Ba\u015fbakanl\u0131k Makam\u0131 taraf\u0131ndan T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Ba\u015fkanl\u0131\u011f\u0131\u2019na sunulmu\u015ftur.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tasar\u0131n\u0131n genel gerek\u00e7esinde ifade edildi\u011fi \u00fczere vergiye g\u00f6n\u00fcll\u00fc uyumu sa\u011flamak amac\u0131yla;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Asgari \u00fccretin vergilendirilmesinde gelir vergisi tarifesinin ikinci gelir dilimine girilmesi nedeniyle olu\u015fan kayb\u0131n ilave asgari ge\u00e7im indirimi uygulanmas\u0131 ile giderilmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">E\u011fitimde F\u0131rsatlar\u0131 Art\u0131rma ve Teknolojiyi \u0130yile\u015ftirme Hareketi (FAT\u0130H) projesine y\u00f6nelik vergi ve di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklere ili\u015fkin istisna sa\u011flanmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">T\u00fcrev i\u015flemlerine y\u00f6nelik vergisel y\u00fcklerin azalt\u0131lmas\u0131 suretiyle uluslararas\u0131 finansal piyasalarda rekabet g\u00fcc\u00fcm\u00fcz\u00fcn art\u0131r\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Elektronik haberle\u015fme hizmetlerindeki \u00f6zel ileti\u015fim vergisi oranlar\u0131n\u0131n tekle\u015ftirilmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00d6zel ama\u00e7l\u0131 kurulu\u015flardan temin edilen fonlar\u0131n kamu-\u00f6zel i\u015fbirli\u011fi \u00e7er\u00e7evesinde ger\u00e7ekle\u015ftirilen projelerin finansman\u0131nda kullan\u0131lmas\u0131 ko\u015fuluyla finansman \u00fczerindeki vergi y\u00fck\u00fcn\u00fcn kald\u0131r\u0131lmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bankalara tan\u0131nan vergisel imkanlar\u0131n finansal kiralama ve finansman \u015firketlerine de tan\u0131nmas\u0131 suretiyle bu kurulu\u015flar\u0131n e\u015fit \u015fartlarda faaliyette bulunmalar\u0131n\u0131n sa\u011flanmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kooperatiflerin vergilendirme rejiminde de\u011fi\u015fiklik yap\u0131lmak suretiyle ortak d\u0131\u015f\u0131 i\u015flemlerin kooperatiflerin kurumlar vergisi muafiyetine etkisinin kald\u0131r\u0131lmas\u0131, sadece ortak d\u0131\u015f\u0131 yap\u0131lan i\u015flemlerden vergi al\u0131nmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">2018 ila 2021\u2019de \u00f6denmesi gereken emlak vergisi tutarlar\u0131n\u0131n hesaplanmas\u0131nda esas al\u0131nan arsa ve arazi birim metrekare de\u011ferlerine s\u0131n\u0131rlama getirilmesi,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130malat sanayinin te\u015fvik edilmesi amac\u0131yla 2017\u2019de sa\u011flanan vergi te\u015fviklerinin 2018\u2019de de s\u00fcrd\u00fcr\u00fclmesi konular\u0131nda d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Di\u011fer yandan tasar\u0131 ile vergi uygulamalar\u0131n\u0131 kolayla\u015ft\u0131rmak, tahsilatta etkinli\u011fi artt\u0131rmak amac\u0131yla; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergi m\u00fckelleflerine y\u00f6nelik t\u00fcm i\u015flemlerin elektronik ortamda yerine getirilebilmesine imkan sa\u011flamas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yurtd\u0131\u015f\u0131 banka kartlar\u0131n\u0131n vergi \u00f6demelerinde kullan\u0131m\u0131n\u0131n yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Adres kay\u0131t sisteminde yer alan yerle\u015fim yeri adresinin ger\u00e7ek ki\u015filere yap\u0131lacak tebligatlarda kullan\u0131lmas\u0131na imkan sa\u011flanmas\u0131na,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Transfer fiyatland\u0131rmas\u0131na ili\u015fkin y\u00f6ntem belirleme anla\u015fmalar\u0131ndan al\u0131nmakta olan ba\u015fvuru ve yenileme har\u00e7lar\u0131 kald\u0131r\u0131larak anla\u015fmalara ba\u015fvurunun te\u015fvik edilmesine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Vergi borcu bulunmama \u015fart\u0131 aran\u0131lacak \u00f6demelerin kapsam\u0131n\u0131n geni\u015fletilmesi ve \u00f6demelerden vergi bor\u00e7lar\u0131n\u0131n resen kesilebilmesi, vergi dairelerince yap\u0131lacak iadelerin prim bor\u00e7lar\u0131na, Sosyal G\u00fcvenlik Kurumu taraf\u0131ndan yap\u0131lacak prim iadelerinin vergi bor\u00e7lar\u0131na resen mahsup edilmesine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Elektronik ortamda yurtd\u0131\u015f\u0131ndan hizmet alan nihai t\u00fcketici ger\u00e7ek ki\u015filere hizmet sa\u011flayan yurtd\u0131\u015f\u0131nda bulunan i\u015fletmelerin katma de\u011fer vergisi m\u00fckellefi olmalar\u0131 sa\u011flanarak, nihai t\u00fcketicilerin vergi sorumlulu\u011funa y\u00f6nelik duraksamalar\u0131n giderilmesine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Engellilerin ta\u015f\u0131t al\u0131mlar\u0131nda uygulanan \u00f6zel t\u00fcketim vergisi istisnas\u0131n\u0131n yeniden d\u00fczenlenmesine,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar vergisinde ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan elde edilen kazan\u00e7lara y\u00f6nelik istisnas\u0131n\u0131n azalt\u0131lmas\u0131na,<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130li\u015fkin d\u00fczenlemelere de yer verilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Ayr\u0131ca tasar\u0131da \u201cElektronik haberle\u015fme sekt\u00f6r\u00fcnden al\u0131nan vergi ve di\u011fer mali y\u00fck\u00fcml\u00fcl\u00fcklerin hesaplanmas\u0131, tahsili ve takibiyle ilgili ya\u015fanan sorunlar\u0131 gidermek amac\u0131yla gerek vergi kanunlar\u0131nda gerekse sekt\u00f6r\u00fc ilgilendiren di\u011fer kanunlarda mevcut sorunlar\u0131n \u00e7\u00f6z\u00fcm\u00fcn\u00fcn yan\u0131 s\u0131ra kal\u0131c\u0131 \u00e7\u00f6z\u00fcmleri de i\u00e7eren d\u00fczenlemeler\u201d yer almaktad\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan s\u00f6z konusu tasar\u0131yla \u00e7ok say\u0131da ki\u015finin ufak mebla\u011flar ile bir giri\u015fime \/projeye internet siteleri arac\u0131l\u0131\u011f\u0131yla fon sa\u011flamas\u0131 veya ba\u011f\u0131\u015f yapmas\u0131na imkan tan\u0131yan kitle fonlamas\u0131 sisteminin \u00fclkemiz ekonomisine kazand\u0131r\u0131lmas\u0131, Hazine M\u00fcste\u015farl\u0131\u011f\u0131\u2019n\u0131n \u00fcst fonlar\u0131n yan\u0131 s\u0131ra sermaye \u015firketlerine ve\/veya projelere finansman sa\u011flayan fonlara da kaynak aktarabilmesi ve giri\u015fimcilerin faizsiz finansmana eri\u015fiminin art\u0131r\u0131lmas\u0131 gibi d\u00fczenlemelere de yer verilmi\u015f bulunmaktad\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yeni-vergi-kanunlari-tasarisi","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":"Yeni vergi kanunlar\u0131 tasar\u0131s\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":99,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}