{"id":301,"date":"2020-02-04T19:28:41","date_gmt":"2020-02-04T19:28:41","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=301"},"modified":"2020-02-04T19:40:02","modified_gmt":"2020-02-04T19:40:02","slug":"otv-oranlari-sadelestirilmeli-mi","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=301","title":{"rendered":"\u00d6TV Oranlar\u0131 Sadele\u015ftirilmeli mi?"},"content":{"rendered":"\n<p> 2020 y\u0131l\u0131nda 176 milyar TL vergi has\u0131lat\u0131 beklenen \u00f6zel t\u00fcketim vergisi (\u00d6TV) kapsam\u0131na sadece 253 adet mal girmektedir. Bu kadar az bir mal grubundan al\u0131nan verginin \u00e7ok basit olmas\u0131 beklenir. Ancak uygulama bunun tam tersidir. Vergi tarifesinin hem oransal (ad valorem), hem maktu (spesifik), hem de asgari maktu vergileri i\u00e7ermesi, her mal i\u00e7in farkl\u0131 vergiyi do\u011furan olay, matrah, oran veya tutar belirlenmesi, vergi indirimi, istisnas\u0131, iadesi, g\u00fcvenlik \u00f6nlemleri gibi mekanizmalar dolay\u0131s\u0131yla \u00d6TV \u00e7ok kompleks bir vergi konumuna b\u00fcr\u00fcnm\u00fc\u015ft\u00fcr. <\/p>\n\n\n\n<p> Kapsam\u0131 bu kadar s\u0131n\u0131rl\u0131 olan bir verginin \u00e7ok daha basit uygulanmas\u0131 m\u00fcmk\u00fcnd\u00fcr diye d\u00fc\u015f\u00fcn\u00fcyoruz. A\u015fa\u011f\u0131da, \u00d6TV kapsam\u0131na giren 253 adet maldan sadece 87.03 tarife pozisyonunda yer alan binek otomobilleri ile 8704 tarife pozisyonunda yer alan y\u00fck ta\u015f\u0131maya mahsus ara\u00e7lar\u0131n vergi oranlar\u0131n\u0131 g\u00f6steren iki \u015fema yer al\u0131yor. Bakal\u0131m vergi oranlar\u0131n\u0131n sadele\u015ftirilmesi gerekti\u011fi g\u00f6r\u00fc\u015flerine kat\u0131lacak m\u0131s\u0131n\u0131z? <\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"624\" height=\"822\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/02\/image.png\" alt=\"\" class=\"wp-image-302\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/02\/image.png 624w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/02\/image-228x300.png 228w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"624\" height=\"599\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/02\/image-1.png\" alt=\"\" class=\"wp-image-303\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/02\/image-1.png 624w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2020\/02\/image-1-300x288.png 300w\" sizes=\"(max-width: 624px) 100vw, 624px\" \/><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2020 y\u0131l\u0131nda 176 milyar TL vergi has\u0131lat\u0131 beklenen \u00f6zel t\u00fcketim vergisi (\u00d6TV) kapsam\u0131na sadece 253 adet mal girmektedir. Bu kadar az bir mal grubundan al\u0131nan verginin \u00e7ok basit olmas\u0131 beklenir. Ancak uygulama bunun tam tersidir. Vergi tarifesinin hem oransal (ad valorem), hem maktu (spesifik), hem de asgari maktu vergileri i\u00e7ermesi, her mal i\u00e7in farkl\u0131 vergiyi<a class=\"moretag\" href=\"https:\/\/www.kemaloktar.com\/?p=301\"><span class=\"screen-reader-text\">Hakk\u0131nda daha fazlas\u0131n\u0131 oku \u00d6TV Oranlar\u0131 Sadele\u015ftirilmeli mi?<\/span>[&#8230;]<\/a><\/p>\n","protected":false},"author":1,"featured_media":305,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/301"}],"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=301"}],"version-history":[{"count":1,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/301\/revisions"}],"predecessor-version":[{"id":304,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/301\/revisions\/304"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/media\/305"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}