{"id":183,"date":"2019-12-22T19:03:08","date_gmt":"2019-12-22T19:03:08","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=183"},"modified":"2020-01-14T19:52:48","modified_gmt":"2020-01-14T19:52:48","slug":"otv-bulmacalari","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=183","title":{"rendered":"\u00d6TV Bulmacalar\u0131 (1)  Siz olsayd\u0131n\u0131z ne yapard\u0131n\u0131z?"},"content":{"rendered":"\n<p><strong>Hangisi \u00d6TV\u2019ye tabi?<\/strong><\/p>\n\n\n\n<p>A\u015fa\u011f\u0131daki birinci\nresimde; elmas, z\u00fcmr\u00fct, yakut, safir gibi de\u011ferli ta\u015flar var. \u0130kinci resimde\nise tavla, satran\u00e7, domino gibi oyun ara\u00e7lar\u0131 var. Sizce hangi gruptaki mallar\n%20 oran\u0131nda \u00d6TV\u2019ye tabi?<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/ta\u015flar.png\" alt=\"\" class=\"wp-image-197\" width=\"389\" height=\"148\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/ta\u015flar.png 484w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/ta\u015flar-300x115.png 300w\" sizes=\"(max-width: 389px) 100vw, 389px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Satran\u00e7.png\" alt=\"\" class=\"wp-image-196\" width=\"395\" height=\"198\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Satran\u00e7.png 531w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Satran\u00e7-300x151.png 300w\" sizes=\"(max-width: 395px) 100vw, 395px\" \/><\/figure>\n\n\n\n<p>Birinci\nresimdekiler mi dediniz? Yan\u0131ld\u0131n\u0131z. Birinci resimdeki de\u011ferli ta\u015flar \u00d6TV\u2019ye\ntabi olmad\u0131\u011f\u0131 gibi, borsada i\u015flem g\u00f6rmek \u00fczere ithali ve el de\u011fi\u015ftirmesi\nKDV\u2019den de istisna (KDV Kanunu m:17\/4-g) \u0130kinci resimdeki tavla, tavla pulu,\nzar\u0131, satran\u00e7 tahtas\u0131, ta\u015flar\u0131, domino gibi oyun ara\u00e7-gereci %20 oran\u0131nda\n\u00d6TV\u2019ye, sat\u0131\u015f fiyat\u0131 + \u00d6TV \u00fczerinden de %18 oran\u0131nda KDV\u2019ye tabi.<\/p>\n\n\n\n<p><strong>Peki bunlardan hangisinde \u00d6TV var?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Yat.png\" alt=\"\" class=\"wp-image-198\" width=\"399\" height=\"271\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Yat.png 811w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Yat-300x205.png 300w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Yat-768x524.png 768w\" sizes=\"(max-width: 399px) 100vw, 399px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Deniz-bisikleti-1.jpg\" alt=\"\" class=\"wp-image-200\" width=\"260\" height=\"172\"\/><\/figure>\n\n\n\n<p>Birinci resimdeki dediyseniz yine yan\u0131ld\u0131n\u0131z.  Birinci resimdeki yat\u0131n \u00d6TV\u2019si s\u0131f\u0131r, KDV oran\u0131 %1.  \u0130kinci resimdeki deniz bisikleti %8 oran\u0131nda \u00d6TV\u2019ye tabi, KDV oran\u0131 ise %18. <\/p>\n\n\n\n<p><strong>Son soru: a\u015fa\u011f\u0131daki resimlerdeki hangi mal \u00d6TV\u2019nin konusuna\ngiriyor?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/\u0130nci-saat.png\" alt=\"\" class=\"wp-image-194\" width=\"248\" height=\"127\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/\u0130nci-saat.png 639w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/\u0130nci-saat-300x154.png 300w\" sizes=\"(max-width: 248px) 100vw, 248px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Alt\u0131n-bilezik.png\" alt=\"\" class=\"wp-image-190\" width=\"287\" height=\"215\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Alt\u0131n-bilezik.png 416w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Alt\u0131n-bilezik-300x225.png 300w\" sizes=\"(max-width: 287px) 100vw, 287px\" \/><\/figure>\n\n\n\n<p>Yine mi ilk\nresimdeki dediniz? Evet, bu kez do\u011fru cevab\u0131 buldunuz. \u0130nci ve di\u011fer ta\u015fl\u0131 saat\nkay\u0131\u015flar\u0131 %20 oran\u0131nda \u00d6TV\u2019ye tabi. Sat\u0131\u015f fiyat\u0131 + %20 \u00d6TV \u00fczerinden ayr\u0131ca %18\noran\u0131nda da KDV uygulan\u0131yor. Alt\u0131n bilezikler ise \u00d6TV\u2019nin konusuna girmiyor.\nSat\u0131\u015f fiyat\u0131ndan has alt\u0131n (24 ayar) bedeli ile de\u011ferli ta\u015f\u0131n bedeli\nd\u00fc\u015f\u00fcld\u00fckten sonra kalan (kal\u0131rsa) i\u015f\u00e7ilik bedeli \u00fczerinden KDV uygulan\u0131yor.<\/p>\n\n\n\n<p><strong>Biraz da KDV. Hangisinin vergisi daha fazla?<\/strong><\/p>\n\n\n\n<p>A\u015fa\u011f\u0131da ilk resimde 24 ayar alt\u0131n k\u00fcl\u00e7e yer al\u0131yor. \u0130kinci resimde ise bak\u0131r bir k\u00fcl\u00e7e yer al\u0131yor. Sizce hangisinin vergi y\u00fck\u00fc daha fazlad\u0131r?<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"203\" height=\"182\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Alt\u0131n-k\u00fcl\u00e7e.png\" alt=\"\" class=\"wp-image-191\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Bak\u0131r-k\u00fcl\u00e7e.png\" alt=\"\" class=\"wp-image-192\" width=\"200\" height=\"168\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Bak\u0131r-k\u00fcl\u00e7e.png 515w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Bak\u0131r-k\u00fcl\u00e7e-300x252.png 300w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/figure>\n\n\n\n<p>Alt\u0131n k\u00fcl\u00e7enin\nde\u011feri g\u00f6z\u00f6n\u00fcnde bulunduruldu\u011funda bunun vergisinin daha fazla olaca\u011f\u0131 akla geliyor\nama \u00f6yle de\u011fil. K\u00fcl\u00e7e alt\u0131n\u0131n KDV oran\u0131 s\u0131f\u0131r. Dolay\u0131s\u0131yla alttaki b\u00f6l\u00fcmde\nyaz\u0131l\u0131 olan hi\u00e7bir \u015fey k\u00fcl\u00e7e alt\u0131n i\u00e7in ge\u00e7erli de\u011fildir.<\/p>\n\n\n\n<p>K\u00fcl\u00e7e bak\u0131r\nise %18 oran\u0131nda KDV\u2019ye tabi. Dahas\u0131, hurda metallerden elde edilenler\nd\u0131\u015f\u0131ndaki bak\u0131r k\u00fcl\u00e7elerinin teslimi KDV tevkifat\u0131na tabidir. Slab, billet\n(biyet), k\u00fct\u00fck ve ingot teslimleri bu uygulama bak\u0131m\u0131ndan k\u00fcl\u00e7e olarak\nde\u011ferlendirilir. Bak\u0131r k\u00fcl\u00e7elerin\nithalat\u00e7\u0131lar ve ilk \u00fcreticiler (cevherden \u00fcretim yapanlar) taraf\u0131ndan yap\u0131lan\nteslimlerinde tevkifat uygulanmaz, bu safhalardan sonraki el de\u011fi\u015ftirmelerde\nise tevkifat uygulan\u0131r. Hurda metalden elde edilen bak\u0131r k\u00fcl\u00e7elerin\nithalat\u00e7\u0131lar\u0131 ve \u00fcreticileri taraf\u0131ndan tesliminde de tevkifat uygulan\u0131r. Tevkifat kapsam\u0131na bak\u0131r ala\u015f\u0131mlar\u0131ndan mamul;\nanot, katot, gran\u00fcl, filma\u015fin, profil, levha, tabaka, rulo, \u015ferit, panel, sac,\nboru, pirin\u00e7 \u00e7ubuk, lama, her t\u00fcrl\u00fc tel ve benzerleri girmektedir. Durun daha\nbitmedi, profilin boyanm\u0131\u015f veya kaplanm\u0131\u015f olmas\u0131, bunlar\u0131n tesliminde tevkifat\nuygulanmas\u0131na engel de\u011fildir. Bu durumda, profilin boyanmas\u0131 veya kaplanmas\u0131na\nili\u015fkin fason eloksal i\u015f\u00e7ili\u011fi tevkifat kapsam\u0131nda de\u011fildir. Bak\u0131r telin\nplastik, cam, k\u00e2\u011f\u0131t, emaye, vernik ve benzeri izolasyon malzemeleri ile\nkaplanmas\u0131 suretiyle elde edilen &#8220;izoleli iletken&#8221; teslimleri\ntevkifata tabi tutulmaz. Ayr\u0131ca, s\u00f6z konusu metal ve ala\u015f\u0131mlar\u0131ndan imal edilen\nnihai \u00fcr\u00fcnler ile bunlar\u0131n kesme, s\u0131y\u0131rma, k\u0131v\u0131rma, kaynak, b\u00fckme, vida yeri\ndelme-a\u00e7ma ve benzeri \u015fekillerde i\u015flenmesi sonucu elde edilen yar\u0131 mamul ve\nmamul mahiyetindeki mallar\u0131n teslimleri tevkifata tabi de\u011fildir. Bak\u0131r, \u00e7inko,\nal\u00fcminyum, kur\u015fun ve bunlar\u0131n ala\u015f\u0131m\u0131 metallerden elde edilen me\u015frubat kutusu,\notomobil par\u00e7as\u0131, havaland\u0131rma kanal borusu, pano, \u00e7er\u00e7eve, kap\u0131, kap\u0131 kolu,\nmahya, al\u00fcminyum folyo, k\u00f6\u015febent, vida, somun, vida soketi, d\u00fcbel, kilit, \u00e7ivi,\nkepenk ta\u015f\u0131, flan\u015f, ma\u015fon, dirsek, bek, kanca, mente\u015fe, aksesuar ve\nbenzerlerinin teslimi ise tevkifata tabi olmayacakt\u0131r.<\/p>\n\n\n\n<p>Yaa, ne bak\u0131rm\u0131\u015f be dediniz de\u011fil mi?<\/p>\n\n\n\n<p><strong>Siz olsayd\u0131n\u0131z ne yapard\u0131n\u0131z?<\/strong><\/p>\n\n\n\n<p>Diyelim ki\naya\u011f\u0131n\u0131zdaki engel nedeniyle hareket ettirici tertibat yapt\u0131rmadan araba\nkullanam\u0131yorsunuz. Vergi istisnas\u0131ndan yararlanmak suretiyle otomobil almak\nistiyorsunuz. Vergisiz sat\u0131\u015f fiyat\u0131 100.000 TL olan bir otomobili be\u011fendiniz.\nSat\u0131c\u0131 ayn\u0131 arac\u0131n hem ithali hem de yerli \u00fcretimi oldu\u011funu s\u00f6yledi. Siz\nolsayd\u0131n\u0131z hangisini se\u00e7erdiniz? Yahu param yurt d\u0131\u015f\u0131ndaki \u00fcreticiye gitmesin\ndiye yerli mi se\u00e7erdiniz? Yoksa ithal ara\u00e7 her hal\u00fckarda daha sa\u011flam olur diye\nithali mi?<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Yerli-oto.jpg\" alt=\"\" class=\"wp-image-199\" width=\"282\" height=\"166\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Yerli-oto.jpg 572w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/Yerli-oto-300x177.jpg 300w\" sizes=\"(max-width: 282px) 100vw, 282px\" \/><\/figure>\n\n\n\n<p>Yerli arac\u0131\nse\u00e7menin avantaj\u0131, Ankara\u2019daki g\u00fcmr\u00fck idaresine gidip komisyon kar\u015f\u0131s\u0131nda\nengelli olu\u015funuzu ispat etme k\u00fclfetine katlanmazs\u0131n\u0131z. Ayr\u0131ca ald\u0131\u011f\u0131n\u0131z arac\u0131\nillaki sizin kullanman\u0131z gerekmez. B\u00f6ylece 100.000 lira \u00fczerinden 35.000 liral\u0131k\n\u00d6TV\u2019yi \u00f6demezsiniz. Dolay\u0131s\u0131yla vergiler dahil fiyat\u0131 (100.000 + 35.000 x %18)\n159.300 lira olan bu arac\u0131, sadece 18.000 lira KDV \u00f6deyerek 118.000 liraya\nsat\u0131n alabilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/\u0130thal-oto.jpg\" alt=\"\" class=\"wp-image-195\" width=\"285\" height=\"167\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/\u0130thal-oto.jpg 579w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/12\/\u0130thal-oto-300x175.jpg 300w\" sizes=\"(max-width: 285px) 100vw, 285px\" \/><\/figure>\n\n\n\n<p>\u0130thali se\u00e7menin\navantaj\u0131 ise, sadece \u00d6TV de\u011fil, KDV istisnas\u0131 da uygulanmas\u0131. Dolay\u0131s\u0131yla ayn\u0131\narac\u0131 100.000 TL\u2019ye sat\u0131n alabilirsiniz. Dezavantaj\u0131, istisnadan yararlan\u0131larak\nithal edilen bu arac\u0131 sizden ba\u015fka sadece \u00fc\u00e7\u00fcnc\u00fc dereceye kadar akrabalar\u0131n\u0131z\u0131n\nveya s\u00f6zle\u015fmeli \u015fof\u00f6r\u00fcn\u00fcz kullanabilir.<\/p>\n\n\n\n<p>Karar sizin.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hangisi \u00d6TV\u2019ye tabi? A\u015fa\u011f\u0131daki birinci resimde; elmas, z\u00fcmr\u00fct, yakut, safir gibi de\u011ferli ta\u015flar var. \u0130kinci resimde ise tavla, satran\u00e7, domino gibi oyun ara\u00e7lar\u0131 var. Sizce hangi gruptaki mallar %20 oran\u0131nda \u00d6TV\u2019ye tabi? Birinci resimdekiler mi dediniz? Yan\u0131ld\u0131n\u0131z. Birinci resimdeki de\u011ferli ta\u015flar \u00d6TV\u2019ye tabi olmad\u0131\u011f\u0131 gibi, borsada i\u015flem g\u00f6rmek \u00fczere ithali ve el de\u011fi\u015ftirmesi KDV\u2019den de<a class=\"moretag\" href=\"https:\/\/www.kemaloktar.com\/?p=183\"><span class=\"screen-reader-text\">Hakk\u0131nda daha fazlas\u0131n\u0131 oku \u00d6TV Bulmacalar\u0131 (1)  Siz olsayd\u0131n\u0131z ne yapard\u0131n\u0131z?<\/span>[&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":199,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2,3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/183"}],"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=183"}],"version-history":[{"count":6,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/183\/revisions"}],"predecessor-version":[{"id":253,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/183\/revisions\/253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/media\/199"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=183"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=183"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}