{"id":6,"date":"2019-10-13T13:01:23","date_gmt":"2019-10-13T13:01:23","guid":{"rendered":"http:\/\/www.kemaloktar.com\/?p=6"},"modified":"2019-10-18T19:43:54","modified_gmt":"2019-10-18T19:43:54","slug":"gulmece-odullu-vergisel-bulmacalar","status":"publish","type":"post","link":"https:\/\/www.kemaloktar.com\/?p=6","title":{"rendered":"G\u00fclmece \u00d6d\u00fcll\u00fc Vergisel Bulmacalar*"},"content":{"rendered":"\n<h2><strong>A\u015fa\u011f\u0131daki iki resim aras\u0131ndaki fark nedir?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"850\" height=\"214\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-1-1.jpg\" alt=\"\" class=\"wp-image-7\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-1-1.jpg 850w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-1-1-300x76.jpg 300w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-1-1-768x193.jpg 768w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><figcaption> Buldunuz mu? Evet, soldakinin arka camlar\u0131 kapal\u0131, sa\u011fdakinin ise arkada a\u00e7\u0131k bir cam\u0131 var. Bu nedenle soldaki ara\u00e7 kapal\u0131 kasal\u0131 kamyonet, \u00d6TV oran\u0131 %10. KDV\u2019si indirim konusu yap\u0131labiliyor. \u0130kinci el sat\u0131\u015fta KDV oran\u0131 %18. B\u00f6l\u00fcnm\u00fc\u015f yolda h\u0131z s\u0131n\u0131r\u0131 85 km. 15 Temmuz \u015eehitler K\u00f6pr\u00fcs\u00fcnden ve g\u00fcnd\u00fcz saatlerinde K\u0131z\u0131lay Meydan\u0131ndan ge\u00e7emiyor.<br><br>Sa\u011fdaki ara\u00e7 ise binek otomobili. \u00d6TV oran\u0131 31 Aral\u0131k 2019 tarihine kadar %5. KDV\u2019si indirim konusu yap\u0131lam\u0131yor. \u0130kinci el sat\u0131\u015fta KDV oran\u0131 %1. &nbsp;B\u00f6l\u00fcnm\u00fc\u015f yolda h\u0131z s\u0131n\u0131r\u0131 110 km. 15 Temmuz \u015eehitler K\u00f6pr\u00fcs\u00fcnden de K\u0131z\u0131lay Meydan\u0131ndan da ge\u00e7ebiliyor. <\/figcaption><\/figure>\n\n\n\n<h2><strong>Bakal\u0131m a\u015fa\u011f\u0131daki iki resim aras\u0131ndaki fark\u0131 bulabilecek misiniz?<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"850\" height=\"185\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-2-1.jpg\" alt=\"\" class=\"wp-image-8\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-2-1.jpg 850w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-2-1-300x65.jpg 300w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-2-1-768x167.jpg 768w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><figcaption> Bulamad\u0131n\u0131z m\u0131?<br><br>Biz s\u00f6yleyelim. Soldaki ara\u00e7 kamyonet, sa\u011fdaki ise binek otomobilidir.<br><br>Nas\u0131l m\u0131 olur? \u00c7\u00fcnk\u00fc soldaki arac\u0131n iki aks aras\u0131ndaki uzunlu\u011fun yar\u0131s\u0131 kasa uzunlu\u011fundan 1 cm k\u0131sa. Bu nedenle 2 Seri No.lu G\u00fcmr\u00fck Genel Tebli\u011fi uyar\u0131nca 87.04 tarife pozisyonunda s\u0131n\u0131fland\u0131r\u0131lmakta. B\u00f6yle olunca \u00d6TV oran\u0131 %4. Arac\u0131n al\u0131m\u0131nda \u00f6denen KDV indirim konusu yap\u0131labiliyor. \u0130kinci el sat\u0131\u015fta KDV oran\u0131 %18.<br><br>Sa\u011fdaki arac\u0131n ise iki aks aras\u0131ndaki uzunlu\u011fun yar\u0131s\u0131 kasa uzunlu\u011fundan 1 cm fazla. Bu nedenle ara\u00e7 87.03 tarife pozisyonunda s\u0131n\u0131fland\u0131r\u0131lmakta.<br><br>B\u00f6yle olunca otomobil s\u0131n\u0131f\u0131na giren bu arac\u0131n \u00d6TV oran\u0131 %160. Arac\u0131n al\u0131m\u0131nda \u00f6denen KDV indirim konusu yap\u0131lam\u0131yor. \u0130kinci el sat\u0131\u015fta KDV oran\u0131 %1. <\/figcaption><\/figure>\n\n\n\n<h2> <strong>Peki, a\u015fa\u011f\u0131daki iki resim aras\u0131ndaki benzerlikleri bulabilir misiniz?<\/strong><br><br> <\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" width=\"850\" height=\"271\" src=\"http:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-3-1.jpg\" alt=\"\" class=\"wp-image-9\" srcset=\"https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-3-1.jpg 850w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-3-1-300x96.jpg 300w, https:\/\/www.kemaloktar.com\/wp-content\/uploads\/2019\/10\/gulmece-odullu-vergisel-bulmacalar-3-1-768x245.jpg 768w\" sizes=\"(max-width: 850px) 100vw, 850px\" \/><figcaption> Ne alaka m\u0131 dediniz? \u0130kisi de 87.03 tarife pozisyonunda binek otomobili olarak vergilendiriliyor. KDV oran\u0131 s\u0131f\u0131rlar\u0131nda %18, kullan\u0131lm\u0131\u015flar\u0131nda %1. \u0130kisinin de \u00d6TV oran\u0131 motor silindir hacmine g\u00f6re %30 il\u00e2 %160 aras\u0131nda de\u011fi\u015fiyor. \u0130kisinin de KDV\u2019sini sadece rent-a-car firmalar\u0131 indirim konusu yapabiliyor, di\u011fer m\u00fckellefler indirim konusu yapam\u0131yor. Ama rent-a-car firmalar\u0131 bunlar\u0131 ikinci el satarken %18 oran\u0131nda KDV hesaplarken, di\u011fer firmalar %1 oran\u0131nda KDV hesapl\u0131yor. Bu kadar benzerlik var, daha ne olsun!<br><br>G\u00f6rd\u00fc\u011f\u00fcn\u00fcz gibi vergi kanunlar\u0131 \u201cg\u00f6r\u00fcnd\u00fc\u011f\u00fc gibi\u201d de\u011fil. Bu nedenle m\u00fckelleflere \u00f6nerimiz; alaca\u011f\u0131n\u0131z arac\u0131n teknik \u00f6zelliklerinin yan\u0131nda vergisel \u00f6zelliklerini de iyi ara\u015ft\u0131r\u0131n.<br><br>Y\u0131llar \u00f6nce otomobil diye ald\u0131\u011f\u0131n\u0131z ara\u00e7la 15 Temmuz \u015eehitler K\u00f6pr\u00fcs\u00fcnden ge\u00e7ti\u011finiz i\u00e7in ceza yerseniz \u015fa\u015f\u0131rmay\u0131n.<br><br>Ya da kapal\u0131 kasal\u0131 kamyonet diye ald\u0131\u011f\u0131n\u0131z \u00e7ift s\u0131ra koltuklu arac\u0131n\u0131z binek otomobili \u00e7\u0131karsa da \u015fa\u015f\u0131rmay\u0131n.<br><br>Daha iyi ya, art\u0131k \u015fehirleraras\u0131 yolda 110\u2019la gidebilirim demeyin. \u0130\u015fletmede kullanmak \u00fczere sat\u0131n al\u0131rken \u00f6dedi\u011finiz ve indirim konusu yapt\u0131\u011f\u0131n\u0131z KDV i\u00e7in cezal\u0131 ve gecikme faizli KDV tarhiyat\u0131na maruz kalabilirsiniz.<br><br>Aman kimse fark\u0131na varmadan satay\u0131m da kurtulay\u0131m derseniz, unutmay\u0131n bunu ikinci el olarak satarken KDV oran\u0131n\u0131 %18\u2019den de\u011fil, %1\u2019den hesaplaman\u0131z gerekecek! <\/figcaption><\/figure>\n\n\n\n<p>*Vergi Alg\u0131 internet sitesinde (vergialgi.net) 26\/8\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A\u015fa\u011f\u0131daki iki resim aras\u0131ndaki fark nedir? Bakal\u0131m a\u015fa\u011f\u0131daki iki resim aras\u0131ndaki fark\u0131 bulabilecek misiniz? Peki, a\u015fa\u011f\u0131daki iki resim aras\u0131ndaki benzerlikleri bulabilir misiniz? *Vergi Alg\u0131 internet sitesinde (vergialgi.net) 26\/8\/2019 tarihinde yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"author":1,"featured_media":8,"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\/6"}],"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=6"}],"version-history":[{"count":3,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/6\/revisions"}],"predecessor-version":[{"id":111,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/6\/revisions\/111"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/media\/8"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}