{"id":100,"date":"2019-10-17T17:25:22","date_gmt":"2019-10-17T17:25:22","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=100"},"modified":"2019-10-17T17:25:22","modified_gmt":"2019-10-17T17:25:22","slug":"esdeger-esyada-kdv-uygulamasi","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=100","title":{"rendered":"E\u015fde\u011fer E\u015fyada KDV Uygulamas\u0131"},"content":{"rendered":"\n<p><strong>DAH\u0130LDE \u0130\u015eLEME REJ\u0130M\u0130\nKAPSAMINDA E\u015eDE\u011eER E\u015eYA \u0130\u00c7\u0130N KDV ALINMAMASI DO\u011eRU MU?<\/strong><\/p>\n\n\n\n<p>Dolayl\u0131 vergi uygulamalar\u0131nda, yurt d\u0131\u015f\u0131na ihra\u00e7\nedilen mallar i\u00e7in vergi hesaplanmamakta, bunun yan\u0131 s\u0131ra imalat s\u00fcrecinde\n\u00f6denen vergiler de indirim ve iade yoluyla telafi edilerek, ihra\u00e7 mallar\u0131n\u0131n\n\u00fczerinde vergi y\u00fck\u00fc kalmamas\u0131 sa\u011flanmaktad\u0131r. Bu suretle ihra\u00e7 edilen mallar\ndolayl\u0131 vergi y\u00fck\u00fcnden ar\u0131nd\u0131r\u0131l\u0131yor olsa da, imalat s\u00fcrecinde \u00f6denen\nvergilerin ihracat ger\u00e7ekle\u015fene kadar ihracat\u00e7\u0131n\u0131n \u00fczerinde vergi y\u00fck\u00fc olarak\nkalmas\u0131 s\u00f6z konusu olmaktad\u0131r.<\/p>\n\n\n\n<p>Bu sorun, ithal ham ve yard\u0131mc\u0131 madde kullanan\nsekt\u00f6rlerde dahilde i\u015fleme rejimi kapsam\u0131ndaki d\u00fczenlemelerle a\u015f\u0131labilmektedir.\nTemel olarak G\u00fcmr\u00fck Kanununun dahilde i\u015fleme rejimine ili\u015fkin Bakanlar Kuruluna\nverdi\u011fi yetki uyar\u0131nca \u00e7\u0131kar\u0131lan 2005\/8391 say\u0131l\u0131 Kararname ile yap\u0131lan\nd\u00fczenlemeler uyar\u0131nca, dahilde i\u015fleme izin belgesi (D\u0130\u0130B) kapsam\u0131nda ihra\u00e7\nedilecek ham ve yard\u0131mc\u0131 maddelerin ithalinde g\u00fcmr\u00fck vergileri teminat\nkar\u015f\u0131l\u0131\u011f\u0131 ertelenmektedir. \u0130thal edilen ham ve yard\u0131mc\u0131 maddeler kullan\u0131lmak\nsuretiyle belgede yaz\u0131l\u0131 s\u00fcrede imal edilen mallar\u0131n ihra\u00e7 edilmesi \u00fczerine\nertelenen vergiler terkin edilmekte, al\u0131nan teminatlar da \u00e7\u00f6z\u00fclmektedir.<\/p>\n\n\n\n<p>G\u00fcmr\u00fck Kanununun verdi\u011fi yetki uyar\u0131nca yap\u0131lan\nd\u00fczenlemeler KDV\u2019yi ba\u011flamamaktad\u0131r. Ancak KDV Kanununun 49. maddesinin ikinci\nf\u0131kras\u0131nda, ihra\u00e7 edilecek \u00fcr\u00fcnlerin imalinde kullan\u0131lacak maddelerin ithalinde\n\u00f6denmesi gereken KDV\u2019yi teminata ba\u011flatmak suretiyle i\u015flem yapt\u0131rma konusunda\nMaliye Bakanl\u0131\u011f\u0131na yetki veren h\u00fck\u00fcm bulunmaktad\u0131r. Maliye Bakanl\u0131\u011f\u0131 bu yetkiye\nistinaden kamuoyuna a\u00e7\u0131klanm\u0131\u015f tebli\u011f, genelge, sirk\u00fcler gibi \u00f6zel bir\nd\u00fczenleme yapmam\u0131\u015f olmas\u0131na ra\u011fmen, ihtimal G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131na g\u00f6nderdi\u011fi\nbir yaz\u0131 ile bu yetkisini kullanm\u0131\u015f olmal\u0131 ki, D\u0130\u0130B kapsam\u0131ndaki ithalatta hesaplanan\nKDV de teminata ba\u011flanarak ertelenmektedir. B\u00f6ylece, yurt\nd\u0131\u015f\u0131ndan getirilen ham ve yard\u0131mc\u0131 maddeler kullan\u0131larak \u00fcretilen mallar\u0131n\nihra\u00e7 edilecek olmas\u0131 halinde, ham ve yard\u0131mc\u0131 madde ithalinde g\u00fcmr\u00fck vergisi\nile KDV ertelenmek suretiyle, ihra\u00e7 edilecek mallar i\u00e7in dolayl\u0131 vergi y\u00fck\u00fc\nazalt\u0131lmaktad\u0131r.<\/p>\n\n\n\n<p>Ancak\nithal ham ve yard\u0131mc\u0131 madde i\u00e7in getirilen bu kolayl\u0131k, yerli girdi kullanan\nm\u00fckellefler a\u00e7\u0131s\u0131ndan haks\u0131z rekabet unsuru te\u015fkil etmi\u015ftir. Bu e\u015fitsizli\u011fi\ngidermek amac\u0131yla 4369 say\u0131l\u0131 Kanunun 62. maddesiyle KDV Kanununa eklenen\nge\u00e7ici 17. maddeyle, D\u0130\u0130B kapsam\u0131nda ihra\u00e7 edilecek mallar\u0131n \u00fcretiminde\nkullan\u0131lacak ham ve yard\u0131mc\u0131 maddelerin yurt i\u00e7inden sat\u0131n al\u0131nmas\u0131nda\ntecil-terkin i\u015flemi yapt\u0131rma konusunda Bakanlar Kuruluna yetki verilmi\u015ftir. Bu\nyetkiye istinaden \u00e7\u0131kar\u0131lan 2001\/2325 say\u0131l\u0131 Kararname ile D\u0130\u0130B kapsam\u0131ndaki\nham ve yard\u0131mc\u0131 maddelerin yurt i\u00e7inden al\u0131m\u0131nda tecil-terkin uygulanmas\u0131\n\u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu uygulama, Maliye Bakanl\u0131\u011f\u0131nca \u00e7\u0131kar\u0131lan KDV genel tebli\u011fleriyle\nbelirlenen usul ve esaslar \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmektedir.<\/p>\n\n\n\n<p><strong>E\u015eDE\u011eER\nE\u015eYA UYGULAMASI<\/strong><\/p>\n\n\n\n<p>2005\/8391\nsay\u0131l\u0131 Dahilde \u0130\u015fleme Rejimi Karar\u0131n\u0131n 5. maddesinde, D\u0130\u0130B kapsam\u0131nda i\u015flem\ng\u00f6rm\u00fc\u015f \u00fcr\u00fcn\u00fcn elde edilmesi i\u00e7in ithal e\u015fyas\u0131n\u0131n yerine e\u015fde\u011fer e\u015fya olarak,\nasgari 8 (sekiz)&#8217;li bazda g\u00fcmr\u00fck tarife istatistik pozisyonu, ticari kalite ve\nteknik \u00f6zellikleri itibar\u0131yla ayn\u0131 kalite ve nitelikleri ta\u015f\u0131yan serbest\ndola\u015f\u0131mdaki e\u015fyan\u0131n kullan\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Bu sistem\n\u00e7er\u00e7evesinde, daha \u00f6nce vergileri \u00f6denmek suretiyle ithal edilmi\u015f olan veya\nyurt i\u00e7inden sat\u0131n al\u0131nan ham ve yard\u0131mc\u0131 maddeler kullan\u0131larak imal edilen D\u0130\u0130B\nkapsam\u0131ndaki mamul\u00fcn ihra\u00e7 edilmesinden sonra, bunun imalat\u0131nda kullan\u0131lan ham\nve yard\u0131mc\u0131 maddeler, vergileri teminata ba\u011flanmak ve ticaret politikas\u0131\n\u00f6nlemleri uygulanmamak suretiyle yurt d\u0131\u015f\u0131ndan ithal edilebilmektedir. Ger\u00e7ekle\u015fen\nihracata ait D\u0130\u0130B\u2019in kapat\u0131lmas\u0131 \u00fczerine, sonradan ithal edilen ham ve yard\u0131mc\u0131\nmaddeler i\u00e7in g\u00fcmr\u00fckte al\u0131nan teminat \u00e7\u00f6z\u00fclmektedir.<\/p>\n\n\n\n<p>\u00d6nceden\nihracat i\u015fleminden sonra buna tekab\u00fcl eden oranda ithal edilen mallar, belge\nsahibi firma taraf\u0131ndan serbest\u00e7e kullan\u0131labilmektedir. Yani sonradan ithal\nedilen mallar\u0131n yine ihra\u00e7 edilecek mallar\u0131n imalat\u0131nda kullan\u0131lmas\u0131\ngerekmemekte, ithal edildi\u011fi \u015fekliyle yurt i\u00e7inde sat\u0131labilece\u011fi gibi, yurt\ni\u00e7inde sat\u0131lacak mallar\u0131n imalinde de kullan\u0131labilmektedir.<\/p>\n\n\n\n<p>B\u00f6ylece\nD\u0130\u0130B sahibi imalat\u00e7\u0131lar, e\u015fde\u011fer e\u015fya uygulamas\u0131 kapsam\u0131nda KDV \u00f6demeden ham ve\nyard\u0131mc\u0131 madde ithalat\u0131 yapabilmekte, yurt i\u00e7i faaliyetlerinde de vergisiz\nhammadde kullanman\u0131n avantajlar\u0131ndan yararlanabilmektedir.<\/p>\n\n\n\n<p><strong>E\u015eDE\u011eER E\u015eYADA TEC\u0130L-TERK\u0130N UYGULAMASI<\/strong><\/p>\n\n\n\n<p>KDV\nGenel Uygulama Tebli\u011finin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 1 May\u0131s 2014 tarihine kadar,\ne\u015fde\u011fer e\u015fyan\u0131n yurt i\u00e7inden temininde KDV Kanununun ge\u00e7ici 17. maddesi\nuygulanm\u0131yordu. Yani D\u0130\u0130B kapsam\u0131nda ihra\u00e7 edilen mamullerin imalat\u0131nda\nkullan\u0131lm\u0131\u015f olan ham ve yard\u0131mc\u0131 maddelerin benzerlerinin yurt i\u00e7inden al\u0131m\u0131nda\ntecil-terkin i\u015flemi yap\u0131lam\u0131yordu.<\/p>\n\n\n\n<p>\u0130hra\u00e7\nedilmi\u015f olan mamul\u00fcn imalat\u0131nda kullan\u0131lan ham ve yard\u0131mc\u0131 maddeler KDV\n\u00f6denerek ithal edilmi\u015f veya yurt i\u00e7inden sat\u0131n al\u0131nm\u0131\u015f ise, y\u00fcklenilen bu\nvergiler KDV Kanununun 32. maddesi uyar\u0131nca indirim ve iade konusu yap\u0131ld\u0131\u011f\u0131ndan,\nbu mallar\u0131n benzerlerinin KDV \u00f6denmeden edinilmesi i\u00e7in bir sebep yoktu.<\/p>\n\n\n\n<p>Ancak\nKDV Genel Uygulama Tebli\u011finde, \u00f6nceden sat\u0131n al\u0131nan maddeler kullan\u0131lmak\nsuretiyle v\u00fccuda getirilen ve s\u00f6z konusu rejim kapsam\u0131nda ihra\u00e7 edilen mallar\u0131n\nb\u00fcnyesine giren maddelerin (e\u015f de\u011fer e\u015fya) sonradan belge sahiplerine\ntesliminde veya ithalinde KDV tahsil edilmeksizin i\u015flem yap\u0131lmas\u0131n\u0131n m\u00fcmk\u00fcn\noldu\u011fu a\u00e7\u0131klanm\u0131\u015ft\u0131r. Bu durumda, D\u0130\u0130B kapsam\u0131nda ihra\u00e7 edilen mallar\u0131n\nimalinde kullan\u0131lm\u0131\u015f olan ham ve yard\u0131mc\u0131 maddelere \u00f6denen KDV\u2019nin indirim ve\niade edilmek suretiyle m\u00fckellef \u00fczerinde olu\u015fan y\u00fck\u00fcn giderilmesinin yan\u0131 s\u0131ra,\nbu ham ve yard\u0131mc\u0131 maddeler ile ayn\u0131 nitelik ve miktardaki mallar\u0131n yurt\ni\u00e7inden al\u0131m\u0131nda vergi y\u00fcklenmemesi de sa\u011flanmaktad\u0131r.<\/p>\n\n\n\n<p>G\u00fcmr\u00fck\nmant\u0131\u011f\u0131na g\u00f6re, imalat\u00e7\u0131n\u0131n daha \u00f6nce g\u00fcmr\u00fck vergisi \u00f6deyerek ithal etmi\u015f\noldu\u011fu ham ve yard\u0131mc\u0131 maddeleri ihra\u00e7 etti\u011fi mallarda kullanmas\u0131 halinde, ham\nve yard\u0131mc\u0131 madde stoklar\u0131n\u0131 yurt d\u0131\u015f\u0131ndan ithal edece\u011fi mallarla tamamlanmas\u0131\na\u00e7\u0131s\u0131ndan e\u015fde\u011fer e\u015fya uygulamas\u0131 kapsam\u0131nda ithalatta g\u00fcmr\u00fck vergisi\nal\u0131nmamas\u0131 kabul edilebilir.<\/p>\n\n\n\n<p>Ancak\nhem ithalde, hem de yurt i\u00e7inde al\u0131nan bir vergi olan KDV uygulamas\u0131nda, ihra\u00e7\nedilen mallar\u0131n imalinde kullan\u0131lan ham ve yard\u0131mc\u0131 maddelerin gerek ithalinde,\ngerekse yurt i\u00e7inden ediniminde y\u00fcklenilmi\u015f olan KDV ihracat\u00e7\u0131ya iade\nedilmektedir. B\u00f6ylece ihracat\u00e7\u0131 \u00fczerinde bir vergi y\u00fck\u00fc kalmamaktad\u0131r. \u0130hracat\nyap\u0131l\u0131ncaya kadar ihracat\u00e7\u0131 \u00fczerinde KDV kalmamas\u0131n\u0131 isteniyorsa, D\u0130\u0130B\nkapsam\u0131nda ithalat ve KDV Kanununun Ge\u00e7ici 17. maddesine g\u00f6re tecil-terkin\nuygulamas\u0131 da bu amac\u0131 sa\u011flamaktad\u0131r. Ancak ihra\u00e7 edilen mallar\u0131n imalinde\nkullan\u0131lan ham ve yard\u0131mc\u0131 maddelere \u00f6denen KDV indirim ve iade yoluyla telafi\nedilebildi\u011fine g\u00f6re, e\u015fde\u011fer e\u015fya kapsam\u0131nda KDV\u2019siz mal ithal edilmesi veya\nyurt i\u00e7inden sat\u0131n al\u0131nmas\u0131n\u0131n nedeni anla\u015f\u0131lamamaktad\u0131r. E\u015fde\u011fer e\u015fya\nkapsam\u0131nda sat\u0131n al\u0131nan mallar sadece ihracatta kullan\u0131labilseydi, yine de\nanla\u015f\u0131labilirdi. Ancak e\u015fde\u011fer e\u015fya kapsam\u0131nda yurt d\u0131\u015f\u0131ndan ithal edilen veya\nyurt i\u00e7inden sat\u0131n al\u0131nan mallara KDV \u00f6denmemesi anla\u015f\u0131l\u0131r gibi de\u011fildir.<\/p>\n\n\n\n<p>KDV\nuygulamas\u0131nda ticari faaliyet kapsam\u0131nda imalatta kullan\u0131lacak ham ve yard\u0131mc\u0131\nmaddelerin KDV\u2019siz edinimi, rekabet e\u015fitsizli\u011fi yaratmaktad\u0131r.<\/p>\n\n\n\n<p>1-\nVergisiz mallar\u0131n kullan\u0131laca\u011f\u0131 teslim ve hizmet yapanlar, vergili mal\nkullananlara kar\u015f\u0131 maliyet avantaj\u0131 sa\u011flamaktad\u0131r. \u015e\u00f6yle ki, KDV\u2019li malzeme\nkullanarak imalat yapanlar, y\u00fcklendikleri KDV\u2019yi uzun y\u0131llar boyunca y\u00fck olarak\nta\u015f\u0131yacak, bu da ham madde maliyetini art\u0131racakt\u0131r. Hatta k\u0131smi istisna\nkapsam\u0131nda teslim yap\u0131lacaksa, y\u00fcklenilen KDV indirim konusu yap\u0131lamayacak,\ndo\u011frudan maliyeti art\u0131ran bir unsur olacakt\u0131r. <\/p>\n\n\n\n<p>Dolay\u0131s\u0131yla\nyurt i\u00e7inde ayn\u0131 sekt\u00f6rde faaliyet g\u00f6steren iki firmadan D\u0130\u0130B\u2019i olanlar i\u00e7in\ndevlet, e\u015fde\u011fer e\u015fya kullanacaklar\u0131 sat\u0131\u015f ve imalatlar\u0131 i\u00e7in di\u011fer firmaya\nkar\u015f\u0131 haks\u0131z rekabet ko\u015fulu yaratm\u0131\u015f olacakt\u0131r. Bir vergi kanununun b\u00f6yle bir\namac\u0131 olamaz.<\/p>\n\n\n\n<p>Ki\u015fisel\nd\u00fc\u015f\u00fcncemize g\u00f6re, ihra\u00e7 edilen mal\u0131n imalinde kullan\u0131lan girdilerle ayn\u0131 cins\nve mahiyetteki mallar\u0131n yurt i\u00e7inden al\u0131m\u0131nda tecil-terkin i\u015flemi\nyap\u0131lmamal\u0131d\u0131r. \u00c7\u00fcnk\u00fc ihra\u00e7 edilen mal\u0131n b\u00fcnyesinde yer alan girdilere \u00f6denen\nKDV, Kanunun 32. maddesine g\u00f6re indirim ve iade konusu yap\u0131labildi\u011finden,\nihracattan sonra al\u0131nacak ham ve yard\u0131mc\u0131 maddeler i\u00e7in tecil-terkin\nuygulanmas\u0131, ihracat\u00e7\u0131n\u0131n elinde KDV\u2019siz mal bulunmas\u0131n\u0131 sa\u011flayan, amac\u0131n\u0131 a\u015fan\nbir sonu\u00e7 yaratacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DAH\u0130LDE \u0130\u015eLEME REJ\u0130M\u0130 KAPSAMINDA E\u015eDE\u011eER E\u015eYA \u0130\u00c7\u0130N KDV ALINMAMASI DO\u011eRU MU? Dolayl\u0131 vergi uygulamalar\u0131nda, yurt d\u0131\u015f\u0131na ihra\u00e7 edilen mallar i\u00e7in vergi hesaplanmamakta, bunun yan\u0131 s\u0131ra imalat s\u00fcrecinde \u00f6denen vergiler de indirim ve iade yoluyla telafi edilerek, ihra\u00e7 mallar\u0131n\u0131n \u00fczerinde vergi y\u00fck\u00fc kalmamas\u0131 sa\u011flanmaktad\u0131r. Bu suretle ihra\u00e7 edilen mallar dolayl\u0131 vergi y\u00fck\u00fcnden ar\u0131nd\u0131r\u0131l\u0131yor olsa da, imalat<a class=\"moretag\" href=\"https:\/\/www.kemaloktar.com\/?p=100\"><span class=\"screen-reader-text\">Hakk\u0131nda daha fazlas\u0131n\u0131 oku E\u015fde\u011fer E\u015fyada KDV Uygulamas\u0131<\/span>[&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/100"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=100"}],"version-history":[{"count":1,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/100\/revisions"}],"predecessor-version":[{"id":101,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/100\/revisions\/101"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=100"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=100"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=100"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}