{"id":49,"date":"2019-10-16T17:56:48","date_gmt":"2019-10-16T17:56:48","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=49"},"modified":"2019-10-18T19:35:44","modified_gmt":"2019-10-18T19:35:44","slug":"49","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=49","title":{"rendered":"\u00d6TV Oran\u0131 ile Koltuk Say\u0131s\u0131 \u0130li\u015fkisi"},"content":{"rendered":"\n<p><strong>HAG\u0130 WATT\u2019A MEKTUPLAR (V)<\/strong>*<\/p>\n\n\n\n<p><strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kemal\nOktar<\/strong><\/p>\n\n\n\n<p>Sevgili Hagi\nWatt,<\/p>\n\n\n\n<p>Bak\u0131yorum da,\n\u00d6TV\u2019ye ilgin g\u00fcnden g\u00fcne art\u0131yor. Mektubunda \u201cYahu nas\u0131l bir vergiymi\u015f bu\u201d\ndiyorsun. Valla yazmakla bitmez \u00d6TV\u2019nin tuhafl\u0131klar\u0131. \u0130stersen ge\u00e7en\nmektubumuzda bahsetti\u011fimiz ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n vergilendirilmesiyle devam edelim.<\/p>\n\n\n\n<p>Rahmetli Hocam\u0131z\nProf. Dr. \u015e\u00fckr\u00fc K\u0131z\u0131lot y\u0131llar \u00f6nce ilgin\u00e7 bir tespit yapm\u0131\u015f ve \u201cAra\u00e7lar\u0131n koltuk\nsay\u0131s\u0131 artt\u0131k\u00e7a \u00d6TV\u2019si azal\u0131yor\u201d diye yazm\u0131\u015ft\u0131.<a href=\"#_ftn1\">[1]<\/a><\/p>\n\n\n\n<p>Ger\u00e7ekten ara\u00e7ta\nseyahat edecek ki\u015fi say\u0131s\u0131 ne kadar \u00e7ok ise \u00d6TV o kadar azal\u0131yor. Bu konuyu yolcu\nsay\u0131s\u0131 ve g\u00fcncel \u00d6TV oranlar\u0131na g\u00f6re a\u015fa\u011f\u0131daki tabloda g\u00f6sterebiliriz.<\/p>\n\n\n\n<table class=\"wp-block-table\"><tbody><tr><td>\n  <strong>ARA\u00c7 C\u0130NS\u0130<\/strong>\n  <\/td><td>\n  <strong>YOLCU SAYISI<\/strong>\n  <\/td><td>\n  <strong>\u00d6TV ORANI<\/strong>\n  <\/td><\/tr><tr><td>\n  Yar\u0131\u015f arabas\u0131\n  <\/td><td>\n  1\n  <\/td><td>\n  % 160\n  <\/td><\/tr><tr><td>\n  Spor otomobil\n  <\/td><td>\n  2\n  <\/td><td>\n  % 110\n  <\/td><\/tr><tr><td>\n  Otomobil\n  <\/td><td>\n  4-5\n  <\/td><td>\n  % 60\n  <\/td><\/tr><tr><td>\n  Panelvan\n  <\/td><td>\n  5-8\n  <\/td><td>\n  % 15\n  <\/td><\/tr><tr><td>\n  Minib\u00fcs\n  <\/td><td>\n  10 &#8211;\n  15\n  <\/td><td>\n  % 9\n  <\/td><\/tr><tr><td>\n  Midib\u00fcs\n  <\/td><td>\n  16 &#8211;\n  25\n  <\/td><td>\n  % 4\n  <\/td><\/tr><tr><td>\n  Otob\u00fcs\n  <\/td><td>\n  26 ve\n  \u00fczeri\n  <\/td><td>\n  % 1\n  <\/td><\/tr><tr><td>\n  U\u00e7ak\n  <\/td><td>\n  124 &#8211;\n  354\n  <\/td><td>\n  % 0,5\n  <\/td><\/tr><tr><td>\n  Gemi\n  <\/td><td>\n  500 &#8211;\n  4900\n  <\/td><td>\n  0\n  <\/td><\/tr><\/tbody><\/table>\n\n\n\n<p>\u0130lgin\u00e7 bir korelasyon\nde\u011fil mi?<\/p>\n\n\n\n<p>Galiba \u00d6TV toplu\nta\u015f\u0131may\u0131 \u00f6zendiriyor diye i\u00e7inden ge\u00e7irmi\u015f olmal\u0131s\u0131n. Ama en ucuz otomobilin\nvergi oran\u0131 %45 iken, \u00f6zel helikopterin vergi oran\u0131n\u0131n %0,5 (binde be\u015f),\ns\u00fcperl\u00fcks bir yat\u0131n vergisinin ise 0 (s\u0131f\u0131r) olmas\u0131na ne diyeceksin?<\/p>\n\n\n\n<p>En ucuz\notomobilin \u00d6TV oran\u0131 %45 demi\u015ftik, bu vergi KDV\u2019nin matrah\u0131na dahil oldu\u011fundan,\nen ucuz otomobil i\u00e7in en az % 71,1 oran\u0131nda vergi \u00f6d\u00fcyoruz. Buna en az 861 lira\nolan MTV\u2019yi de dahil edersen, ucuz bir arabadan al\u0131nan vergileri\nhesaplayabilirsin.<\/p>\n\n\n\n<p>\u201cVerginin\nvergisi olur mu, bizden ba\u015fka vergiden vergi alan ba\u015fka \u00fclke var m\u0131? \u015feklindeki\nitirazlar\u0131n\u0131 duyar gibiyim. Evet Hagi Watt\u2019c\u0131\u011f\u0131m, verginin vergisi oluyor. Bu\nsadece bize \u00f6zg\u00fc bir uygulama de\u011fil, bir\u00e7ok \u00fclke vergi matrah\u0131na ba\u015fka\nvergileri de dahil ediyor. Hatta Avrupa Birli\u011finin ortak KDV mevzuat\u0131\nilkelerini belirleyen 6. Konsey Direktifi, aynen bizde oldu\u011fu gibi KDV\nmatrah\u0131na, teslim veya hizmet i\u00e7in hesaplanan di\u011fer vergi, resim, har\u00e7, pay,\nfon gibi unsurlar\u0131n dahil edilmesi gerekti\u011fini h\u00fckme ba\u011flam\u0131\u015f.<\/p>\n\n\n\n<p>\u00d6te yandan bu\nyeni bir uygulama de\u011fil. 1957 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren istihsal vergisinin\nmatrah\u0131na da; g\u00fcmr\u00fck vergisi ve bu vergiyle birlikte hesaplanan belediye pay\u0131,\ng\u00fcmr\u00fck idaresine \u00f6denen ba\u015fkaca vergi ve resimler ile mal g\u00fcmr\u00fckten\nge\u00e7irilinceye kadar \u00f6denen sair giderler dahil ediliyordu. Yani vergiden vergi\nalmak, eskiden beri uygulanmaktayd\u0131.<br><\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><a href=\"#_ftnref1\">[1]<\/a> Prof. Dr. \u015e\u00fckr\u00fc K\u0131z\u0131lot, \u201cKoltuk artt\u0131k\u00e7a vergi azal\u0131yor\u201d, H\u00fcrriyet Gazetesi 3 Mart 2014<\/p>\n\n\n\n<p>*Vergi Alg\u0131 internet sitesinde 20\/6\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>HAG\u0130 WATT\u2019A MEKTUPLAR (V)* &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Kemal Oktar Sevgili Hagi Watt, Bak\u0131yorum da, \u00d6TV\u2019ye ilgin g\u00fcnden g\u00fcne art\u0131yor. Mektubunda \u201cYahu nas\u0131l bir vergiymi\u015f bu\u201d diyorsun. Valla yazmakla bitmez \u00d6TV\u2019nin tuhafl\u0131klar\u0131. \u0130stersen ge\u00e7en mektubumuzda bahsetti\u011fimiz ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n vergilendirilmesiyle devam edelim. Rahmetli Hocam\u0131z Prof. Dr. \u015e\u00fckr\u00fc K\u0131z\u0131lot y\u0131llar \u00f6nce ilgin\u00e7 bir tespit yapm\u0131\u015f ve \u201cAra\u00e7lar\u0131n koltuk say\u0131s\u0131 artt\u0131k\u00e7a<a class=\"moretag\" href=\"https:\/\/www.kemaloktar.com\/?p=49\"><span class=\"screen-reader-text\">Hakk\u0131nda daha fazlas\u0131n\u0131 oku \u00d6TV Oran\u0131 ile Koltuk Say\u0131s\u0131 \u0130li\u015fkisi<\/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":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/49"}],"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=49"}],"version-history":[{"count":4,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/49\/revisions"}],"predecessor-version":[{"id":107,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/49\/revisions\/107"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=49"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=49"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=49"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}