G\u00fcn ge\u00e7miyor ki yeni bir torba yasa g\u00fcndeme gelmesin. Vergi sistemleri \u00fclke ekonomisiyle yak\u0131n ili\u015fki i\u00e7indedir. Bu nedenle, g\u00fcn\u00fcm\u00fcz toplumlar\u0131nda ekonomik hayatta meydana gelen geli\u015fmelere m\u00fcdahale amac\u0131yla vergi politikalar\u0131nda de\u011fi\u015fiklikler yap\u0131labilmektedir.
\nVergi kanunlar\u0131 ekonomik geli\u015fmelerle uyumlu olmak \u00fczere en s\u0131k de\u011fi\u015fiklik yap\u0131lan mevzuat\u0131n ba\u015f\u0131nda gelmektedir. Bu durum, vergi ile muhatap olan m\u00fckellef, serbest muhasebeci, avukat vb. kesimlerin en s\u0131k yak\u0131nd\u0131klar\u0131 hususlar\u0131n ba\u015f\u0131nda gelmektedir.
\nYeni torba yasa teklifi 30 Kas\u0131mda Meclise sunuldu
\nAk Partili milletvekillerinin imzas\u0131yla 71 maddelik yeni torba yasa teklifi meclise sunuldu. Bu teklifte, ekonomiden vergiye bir\u00e7ok hususta yeni d\u00fczenlemeler \u00f6ng\u00f6r\u00fclmektedir. Biz vergiye ili\u015fkin yap\u0131lmas\u0131 d\u00fc\u015f\u00fcn\u00fclen yasa de\u011fi\u015fikliklerinden ba\u015fl\u0131klar itibar\u0131yla s\u00f6z edece\u011fiz. \u015e\u00f6yle ki:
\n\u2022 5300 say\u0131l\u0131 Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar i\u00e7in \u00f6ng\u00f6r\u00fclen istisna 31.12.2023 tarihine kadar uzat\u0131lmas\u0131,
\n\u2022 \u0130malat sanayi yat\u0131r\u0131mlar\u0131 \u00fczerindeki katma de\u011fer verisinden kaynaklanan finansman y\u00fck\u00fcn\u00fcn giderilmesi amac\u0131yla KDV iadesine y\u00f6nelik uygulaman\u0131n 2019 y\u0131l\u0131nda da s\u00fcrd\u00fcr\u00fclmesi,
\n\u2022 \u015ealgam suyu, i\u00e7me s\u00fct\u00fc, bebek s\u00fct\u00fcn\u00fcn \u00d6TV\u2019ye tabi tutulmamas\u0131,
\n\u2022 \u0130malat sanayi yat\u0131r\u0131mlar\u0131 i\u00e7in 5520 say\u0131l\u0131 Yasan\u0131n 32\/A maddesi uygulama s\u00fcresinin 2019 y\u0131l\u0131n\u0131 da kapsamas\u0131,
\n\u2022 Pilotlar i\u00e7in \u00f6denen \u00fccretlere gelir vergisi istisnas\u0131,
\n\u2022 Kur farklar\u0131n\u0131n KDV\u2019ye tabi olmas\u0131,
\n\u2022 \u015eirketlerin ortaklar\u0131na bor\u00e7 vermesine ili\u015fkin d\u00fczenleme.<\/p>\n
Yasal Uyar\u0131: Sitemizde yay\u0131nlanan yaz\u0131lar telif haklar\u0131 nedeniyle izin al\u0131nmaks\u0131z\u0131n ve at\u0131f yap\u0131lmaks\u0131z\u0131n kullan\u0131lamaz. Yap\u0131lan at\u0131flarda, M\u00dcKELLEFHABER \/ www.davavergi.com adreslerinin belirtilmesi zorunludur.<\/p>\n","protected":false},"excerpt":{"rendered":"
G\u00fcn ge\u00e7miyor ki yeni bir torba yasa g\u00fcndeme gelmesin. Vergi sistemleri \u00fclke ekonomisiyle yak\u0131n ili\u015fki i\u00e7indedir. Bu nedenle, g\u00fcn\u00fcm\u00fcz toplumlar\u0131nda ekonomik hayatta meydana gelen geli\u015fmelere m\u00fcdahale amac\u0131yla vergi politikalar\u0131nda de\u011fi\u015fiklikler yap\u0131labilmektedir. Vergi kanunlar\u0131 ekonomik geli\u015fmelerle uyumlu olmak \u00fczere en s\u0131k de\u011fi\u015fiklik yap\u0131lan mevzuat\u0131n ba\u015f\u0131nda gelmektedir. Bu durum, vergi ile muhatap olan m\u00fckellef, serbest muhasebeci, avukat vb. kesimlerin en s\u0131k yak\u0131nd\u0131klar\u0131 hususlar\u0131n ba\u015f\u0131nda gelmektedir. Yeni torba yasa teklifi 30 Kas\u0131mda Meclise sunuldu Ak Partili milletvekillerinin imzas\u0131yla 71 maddelik yeni torba yasa teklifi meclise sunuldu. Bu teklifte, ekonomiden vergiye bir\u00e7ok hususta yeni d\u00fczenlemeler \u00f6ng\u00f6r\u00fclmektedir. Biz vergiye ili\u015fkin yap\u0131lmas\u0131 d\u00fc\u015f\u00fcn\u00fclen yasa de\u011fi\u015fikliklerinden ba\u015fl\u0131klar itibar\u0131yla s\u00f6z edece\u011fiz. \u015e\u00f6yle ki: \u2022 5300 say\u0131l\u0131 Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar i\u00e7in \u00f6ng\u00f6r\u00fclen istisna 31.12.2023 tarihine kadar uzat\u0131lmas\u0131, \u2022 \u0130malat sanayi yat\u0131r\u0131mlar\u0131 \u00fczerindeki katma de\u011fer verisinden kaynaklanan finansman y\u00fck\u00fcn\u00fcn giderilmesi amac\u0131yla KDV iadesine y\u00f6nelik uygulaman\u0131n 2019 y\u0131l\u0131nda da s\u00fcrd\u00fcr\u00fclmesi, \u2022 \u015ealgam suyu, i\u00e7me s\u00fct\u00fc, bebek s\u00fct\u00fcn\u00fcn \u00d6TV\u2019ye tabi tutulmamas\u0131, \u2022 \u0130malat sanayi yat\u0131r\u0131mlar\u0131 i\u00e7in 5520 say\u0131l\u0131 Yasan\u0131n 32\/A maddesi uygulama s\u00fcresinin 2019 y\u0131l\u0131n\u0131 da kapsamas\u0131, \u2022 Pilotlar i\u00e7in \u00f6denen \u00fccretlere gelir vergisi istisnas\u0131, \u2022 Kur farklar\u0131n\u0131n KDV\u2019ye tabi olmas\u0131, \u2022 \u015eirketlerin ortaklar\u0131na bor\u00e7 vermesine ili\u015fkin d\u00fczenleme. Yasal Uyar\u0131: Sitemizde yay\u0131nlanan yaz\u0131lar telif haklar\u0131 nedeniyle izin al\u0131nmaks\u0131z\u0131n ve at\u0131f yap\u0131lmaks\u0131z\u0131n kullan\u0131lamaz. Yap\u0131lan at\u0131flarda, M\u00dcKELLEFHABER \/ www.davavergi.com adreslerinin belirtilmesi zorunludur.<\/p>\n","protected":false},"author":2,"featured_media":995,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[150,151],"tags":[],"class_list":["post-1015","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-hukuk","category-vergi-maliye"],"_links":{"self":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/1015","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1015"}],"version-history":[{"count":1,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/1015\/revisions"}],"predecessor-version":[{"id":1016,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/posts\/1015\/revisions\/1016"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=\/wp\/v2\/media\/995"}],"wp:attachment":[{"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1015"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1015"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tr.sektorturk.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1015"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}