{"id":41,"date":"2019-10-16T17:55:24","date_gmt":"2019-10-16T17:55:24","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=41"},"modified":"2019-10-18T19:29:46","modified_gmt":"2019-10-18T19:29:46","slug":"hagi-watta-mektuplar","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=41","title":{"rendered":"\u00d6TV Mucitli\u011fi Te\u015fvik mi Ediyor?"},"content":{"rendered":"\n

HAG\u0130 WATT\u2019A MEKTUPLAR (I)<\/strong>*<\/p>\n\n\n\n

                                                                                                                      Kemal\nOktar<\/strong><\/p>\n\n\n\n

Sevgili Hagi\nWatt,<\/p>\n\n\n\n

Vergi Alg\u0131\u2019daki\n\u201cVergi Mucitleri\u201d ba\u015fl\u0131kl\u0131 makaleni (biraz ge\u00e7 oldu ama) keyifle okudum.  Makalende belirtti\u011fin konulara katk\u0131da\nbulunmak \u00fczere bu mektubu yaz\u0131yorum.<\/p>\n\n\n\n

Makalende,\nhalk\u0131m\u0131z\u0131n vergilerden dolay\u0131 mucitlik d\u00fczeyinde imalatlara y\u00f6neldi\u011fini a\u015fa\u011f\u0131daki\n\u00f6rneklerle \u00e7ok g\u00fczel anlatm\u0131\u015fs\u0131n.<\/p>\n\n\n\n

– Hayvan\ng\u00fcbresinden mutfakta kullan\u0131lan biyogaz \u00fcretimi,<\/p>\n\n\n\n

– Bira kiti ile\nevde bira yap\u0131m\u0131,<\/p>\n\n\n\n

– Sarma t\u00fct\u00fcn\nile sigara imalat\u0131,<\/p>\n\n\n\n

– Etil alkolden\nrak\u0131 \u00fcretimi,<\/p>\n\n\n\n

– Elektrikle,\nborla, suyla \u00e7al\u0131\u015fan ara\u00e7.<\/p>\n\n\n\n

Bu arada\nmakalende, mucitlerin ellerini \u00e7abuk tutmas\u0131, zira her an yapt\u0131klar\u0131 icatlar\ni\u00e7in vergi gelebilece\u011fi uyar\u0131s\u0131n\u0131 yapm\u0131\u015fs\u0131n. Heyhat, \u00e7ok ge\u00e7! Makalende\nverdi\u011fin \u00f6rnekler 2002 y\u0131l\u0131nda vergi kapsam\u0131na al\u0131nm\u0131\u015ft\u0131. Nas\u0131l m\u0131? Anlatay\u0131m.<\/p>\n\n\n\n

1 A\u011fustos 2002\ntarihinde y\u00fcr\u00fcrl\u00fc\u011fe giren \u00d6TV Kanununa ekli 4 adet listede g\u00fcmr\u00fck tarife\nistatistatik pozisyon (G.T.\u0130.P.) numaralar\u0131 ile tan\u0131mlanan mallar\u0131n ithali ile\nimalat\u00e7\u0131lar\u0131 taraf\u0131ndan teslimi \u00d6TV\u2019ye tabi tutulmu\u015ftu.<\/p>\n\n\n\n

27.11 tarife\npozisyonundaki %85\u2019i metan gaz\u0131ndan olu\u015fan do\u011falgaz \u00d6TV Kanununa ekli (I)\nsay\u0131l\u0131 listede yer almaktad\u0131r. Hayvan g\u00fcbresinden de metan gaz\u0131 elde ediliyor.\nYani hayvan g\u00fcbresinden elde edilen do\u011falgaz \u00d6TV\u2019nin konusuna giriyor. Bunu\nsatmay\u0131p kullanmak da \u00d6TV Kanununun 2\/3-a maddesi uyar\u0131nca teslim say\u0131l\u0131p\nvergilendiriliyor.<\/p>\n\n\n\n

22.03 tarife\npozisyonundaki biralar \u00d6TV Kanununa ekli (III) say\u0131l\u0131 listenin (A) cetvelinde\nyer al\u0131yor. Keza 22.08 tarife pozisyonundaki rak\u0131lar da ayn\u0131 say\u0131l\u0131 listede.<\/p>\n\n\n\n

24.02 tarife\npozisyonundaki t\u00fct\u00fcn i\u00e7eren sigaralar, t\u00fct\u00fcn yerine ge\u00e7en maddelerden yap\u0131lan\nsigaralar, sarmal\u0131k t\u00fct\u00fcnler, nargile t\u00fct\u00fcn\u00fc, enfiye ve \u00e7i\u011fnemelik t\u00fct\u00fcn (III)\nsay\u0131l\u0131 listenin (B) cetvelinde. Yani \u00e7uvallarda sat\u0131lan sarmal\u0131k t\u00fct\u00fcn \u00d6TV\u2019ye\ntabi oldu\u011fu gibi, bunu al\u0131p sigara ka\u011f\u0131d\u0131na sard\u0131\u011f\u0131n zaman da \u00d6TV do\u011fuyor.<\/p>\n\n\n\n

\u015eimdi diyeceksin\nki bunlar sat\u0131c\u0131 de\u011fil, i\u00e7ici. Daha \u00f6nce de belirtti\u011fim gibi, \u00d6TV\u2019nin konusuna\ngiren mallar\u0131n imalat\u00e7\u0131lar\u0131 taraf\u0131ndan kullan\u0131lmas\u0131 veya sarf\u0131 teslim say\u0131larak\nvergilendiriliyor. KDV\u2019den gelen al\u0131\u015fkanl\u0131kla \u201cbunlar\u0131n kullan\u0131m\u0131 ticari,\ns\u0131nai, z\u0131rai, serbest meslek faaliyeti kapsam\u0131nda de\u011fil\u201d diyerek vergilendirme\nyap\u0131lamayaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyor olabilirsin. KDV Kanununun 1. maddesinde yer alan bu\nkavramlar \u00d6TV\u2019de yok. Yani \u00d6TV uygulamas\u0131nda imal edilen mallar\u0131n ticari,\ns\u0131nai, z\u0131rai veya serbest meslek faaliyeti kapsam\u0131nda ya da arizi olarak\nteslimi veya kullan\u0131m\u0131 \u015feklinde bir ayr\u0131m yok. Kapsama giren bir mal \u00fcretilmi\u015f\nise bunun her hal\u00fckarda teslimi veya kullan\u0131m\u0131 \u00d6TV\u2019nin konusuna giriyor. \u0130\u015fin\nilginci bunlar\u0131 \u00fcretenin, zirai veya s\u0131nai \u201cimalat\u00e7\u0131\u201d vasf\u0131 ta\u015f\u0131y\u0131p ta\u015f\u0131mamas\u0131\n\u00f6nemli de\u011fil. Gelir vergisi, kurumlar vergisi, KDV m\u00fckellefi olup olmamas\u0131,\nbasit usulde vergilenmesi, vergiden muaf esnaf olmas\u0131, k\u00fc\u00e7\u00fck \u00e7ift\u00e7i olmas\u0131 da\nbir \u015fey de\u011fi\u015ftirmiyor.<\/p>\n\n\n\n

87.03 tarife\npozisyonundaki otomobiller \u00d6TV Kanununa ekli (II) say\u0131l\u0131 listede yer al\u0131yor.\nBunlar\u0131n hangi yak\u0131t\u0131 kulland\u0131\u011f\u0131, yani suyla, borla, elektrikle \u00e7al\u0131\u015f\u0131yor\nolmas\u0131 vergilendirmeye engel de\u011fil. Sadece elektrikli otomobillerde vergi oran\u0131\nde\u011fi\u015febiliyor.<\/p>\n\n\n\n

Burada \u00f6nemli\nbir hususa de\u011finmekte yarar var. \u00d6TV Kanununun 13\/2. maddesi, (I) say\u0131l\u0131\nlistedeki mallar\u0131 teslim alanlar\u0131n bunlar\u0131 vergisi daha y\u00fcksek olan mal olarak\nkullanmak suretiyle vergi kayb\u0131na yol a\u00e7malar\u0131 halinde vergi ziya\u0131 cezas\u0131 ile\ncezaland\u0131r\u0131laca\u011f\u0131 h\u00fckm\u00fcnde. Bunun T\u00fcrk\u00e7esi, benzinli araca vergisi daha az diye\ntiner doldurursan, aradaki fark i\u00e7in ceza \u00f6deyeceksin demektir. Bir zamanlar 10\nnumara ya\u011f olarak tan\u0131mlanan, dizel ara\u00e7lar i\u00e7in solventle kar\u0131\u015ft\u0131r\u0131lm\u0131\u015f madeni\nya\u011f satanlar (veya arabas\u0131na koyanlar) motorinin vergi tutar\u0131 kadar ceza ile\nkar\u015f\u0131 kar\u015f\u0131ya kalm\u0131\u015flard\u0131. Daha basit bir \u00f6rnek vereyim. Mutfak veya sanayi\ntipi t\u00fcp gaz\u0131n (L.P.G.) \u00d6TV tutar\u0131, fiziksel veya kimyasal bir fark olmamas\u0131na\nra\u011fmen otogazdan daha d\u00fc\u015f\u00fckt\u00fcr. Ama otogazla \u00e7al\u0131\u015fan arabaya mutfak t\u00fcp\u00fc\ntak\u0131lmas\u0131 halinde aradaki fark cezal\u0131 olarak \u00f6denir.<\/p>\n\n\n\n

G\u00f6rd\u00fc\u011f\u00fcn gibi\nHagi\u2019ci\u011fim, mucitlik yaparak \u00d6TV\u2019den kurtulmak m\u00fcmk\u00fcn de\u011fil. Sen sen ol, icat\netti\u011fin mal\u0131n \u00d6TV Kanunu eki listelerde yer al\u0131p almad\u0131\u011f\u0131na dikkat et.\nListelerdeki mallar\u0131 anlayabilsek kolay diyeceksin. Do\u011fru, \u00d6TV kapsam\u0131na giren\nmallar uluslararas\u0131 mal tan\u0131mlama sistemi olan Kombine Nomanklat\u00fcrdeki G.T.\u0130.P.\nnumaralar\u0131yla tan\u0131mlanm\u0131\u015f. O zaman imal etti\u011fimiz maldan Y\u00f6netmelikte tarif\nedilen \u015fekilde numune al\u0131p g\u00fcmr\u00fck laboratuvarlar\u0131na g\u00f6t\u00fcrerek, ba\u011flay\u0131c\u0131\nolmayan tarife bilgisi almak gerekiyor. Belirlenen G.T.\u0130.P. numaras\u0131 listelerde\nyoksa ne \u00e2l\u00e2, varsa ba\u015f\u0131n dertte demektir. \u00c7\u00fcnk\u00fc \u00d6TV (I) say\u0131l\u0131 listedeki\nmallar i\u00e7in sat\u0131\u015f veya kullan\u0131m olmasa dahi 15\u2019er g\u00fcnl\u00fck d\u00f6nemler itibariyle\nbeyanname verilmesi zorunlu, vergi yoksa bile damga vergisi \u00f6denmesi gerekiyor.<\/p>\n\n\n\n

En iyisi durup dururken ba\u015f\u0131m\u0131za icat \u00e7\u0131karma be Hagi Watt\u2019c\u0131\u011f\u0131m.<\/p>\n\n\n\n

*Vergi Alg\u0131 internet sitesinde (vergialgi.net) 9\/5\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

HAG\u0130 WATT\u2019A MEKTUPLAR (I)*                                                                                                                       Kemal Oktar Sevgili Hagi Watt, Vergi Alg\u0131\u2019daki \u201cVergi Mucitleri\u201d ba\u015fl\u0131kl\u0131 makaleni (biraz ge\u00e7 oldu ama) keyifle okudum.  Makalende belirtti\u011fin konulara katk\u0131da bulunmak \u00fczere bu mektubu yaz\u0131yorum. Makalende, halk\u0131m\u0131z\u0131n vergilerden dolay\u0131 mucitlik d\u00fczeyinde imalatlara y\u00f6neldi\u011fini a\u015fa\u011f\u0131daki \u00f6rneklerle \u00e7ok g\u00fczel anlatm\u0131\u015fs\u0131n. – Hayvan g\u00fcbresinden mutfakta kullan\u0131lan biyogaz \u00fcretimi, – Bira kiti ileHakk\u0131nda daha fazlas\u0131n\u0131 oku \u00d6TV Mucitli\u011fi Te\u015fvik mi Ediyor?<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"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\/41"}],"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=41"}],"version-history":[{"count":5,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/41\/revisions"}],"predecessor-version":[{"id":103,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/41\/revisions\/103"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=41"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=41"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=41"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}