T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi (TBMM) Genel Kurulu’nda kabul edilerek yasala\u015fan yeni d\u00fczenlemeyle \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Kanunu’nda \u00f6nemli de\u011fi\u015fiklikler hayata ge\u00e7irildi.<\/p>\n
Bu yeni yap\u0131land\u0131rma kapsam\u0131nda, ta\u015f\u0131tlara uygulanacak vergi oranlar\u0131n\u0131n farkl\u0131la\u015ft\u0131r\u0131lmas\u0131nda “\u00e7eki\u015f sistemi” de art\u0131k belirleyici bir yetki unsuru olarak konumland\u0131r\u0131ld\u0131. Ayr\u0131ca, binek otomobilleri ve temel olarak insan ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 i\u00e7in \u00fcretilmi\u015f di\u011fer motorlu ta\u015f\u0131tlarda, T s\u0131n\u0131f\u0131 ara\u00e7lar ile elektrik motor g\u00fcc\u00fc 4 kW alt\u0131nda olan L s\u0131n\u0131f\u0131 veya i\u00e7ten yanmal\u0131 motorlu L s\u0131n\u0131f\u0131 ara\u00e7lar haricinde, nispi vergi oran\u0131 \u00fczerinden hesaplanacak vergi tutar\u0131, L s\u0131n\u0131f\u0131 ara\u00e7lar i\u00e7in en az 30 bin lira, di\u011ferleri i\u00e7in ise en az 100 bin lira olacak \u015fekilde bir asgari maktu vergi tutar\u0131 belirlendi. Bu tutarlar, her y\u0131l bir \u00f6nceki y\u0131l\u0131n Vergi Usul Kanunu’na g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulanacak olup, hesaplamalarda 100 liray\u0131 a\u015fmayan k\u00fcsuratlar dikkate al\u0131nmayacak.<\/p>\n
Yeni yetkilerle donat\u0131lan Cumhurba\u015fkan\u0131, binek otomobilleri ve yolcu ta\u015f\u0131ma ama\u00e7l\u0131 di\u011fer motorlu ta\u015f\u0131tlar i\u00e7in belirlenen \u00d6TV veya yeniden de\u011ferleme oran\u0131 ile tespit edilen tutarlar\u0131 10 kat\u0131na kadar art\u0131rma, s\u0131f\u0131ra kadar indirme imkan\u0131na sahip olacak. Bu s\u0131n\u0131rlar dahilinde farkl\u0131 matrah gruplar\u0131 olu\u015fturarak asgari maktu vergi tutarlar\u0131n\u0131 \u00e7e\u015fitlendirebilecek. Vergi oranlar\u0131; motor g\u00fcc\u00fc, motor silindir hacmi, \u00e7eki\u015f sistemi, menzili, batarya kapasitesi, cinsi, s\u0131n\u0131f\u0131, \u00fcst yap\u0131 g\u00f6vde tan\u0131m\u0131, emisyon t\u00fcr\u00fc ve de\u011feri, istiap haddi ile yolcu ve y\u00fck ta\u015f\u0131ma kapasitesi gibi \u00e7e\u015fitli kriterlere g\u00f6re farkl\u0131 asgari maktu vergi tutarlar\u0131 belirleme yetkisi de Cumhurba\u015fkan\u0131’na verildi.<\/p>\n","protected":false},"excerpt":{"rendered":"
T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi (TBMM) Genel Kurulu’nda kabul edilerek yasala\u015fan yeni d\u00fczenlemeyle \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Kanunu’nda \u00f6nemli de\u011fi\u015fiklikler hayata ge\u00e7irildi. Bu yeni yap\u0131land\u0131rma kapsam\u0131nda, ta\u015f\u0131tlara uygulanacak vergi oranlar\u0131n\u0131n farkl\u0131la\u015ft\u0131r\u0131lmas\u0131nda “\u00e7eki\u015f sistemi” de art\u0131k belirleyici bir yetki unsuru olarak konumland\u0131r\u0131ld\u0131. Ayr\u0131ca, binek otomobilleri ve temel olarak insan ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 i\u00e7in \u00fcretilmi\u015f di\u011fer motorlu ta\u015f\u0131tlarda, T s\u0131n\u0131f\u0131 […]<\/p>\n","protected":false},"author":0,"featured_media":5169,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-5168","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/posts\/5168","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/comments?post=5168"}],"version-history":[{"count":1,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/posts\/5168\/revisions"}],"predecessor-version":[{"id":5170,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/posts\/5168\/revisions\/5170"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/media\/5169"}],"wp:attachment":[{"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/media?parent=5168"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/categories?post=5168"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/tags?post=5168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}