{"id":6860,"date":"2017-10-09T10:40:24","date_gmt":"2017-10-09T07:40:24","guid":{"rendered":"http:\/\/www.kariyer.net\/ik-blog\/?p=6860"},"modified":"2017-10-23T11:09:20","modified_gmt":"2017-10-23T08:09:20","slug":"vergi-zamlari-kapida-2018de-bizi-bekleyen-vergi-duzenlemeleri-neler","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/ik-blog\/vergi-zamlari-kapida-2018de-bizi-bekleyen-vergi-duzenlemeleri-neler\/","title":{"rendered":"2018\u2019de bizi bekleyen vergi d\u00fczenlemeleri neler?"},"content":{"rendered":"<p><strong>Yeni Torba Yasa Tasar\u0131s\u0131 ile 2018 vergi d\u00fczenlemelerinin \u00e7er\u00e7evesi \u00e7izilmi\u015f oldu. \u0130\u015f ve Sosyal G\u00fcvenlik Uzman\u0131 M. Mert Nay\u0131r; f<\/strong><strong>inanstan emlak piyasas\u0131na, turizm ve otomotivden \u00f6zelle\u015ftirme ve asgari \u00fccret d\u00fczenlemelerine kadar t\u00fcm de\u011fi\u015fiklikleri sizin i\u00e7in derledi.<\/strong><\/p>\n<p>Yeni Torba Yasa ile farkl\u0131 alanlarda g\u00fcndeme gelen\u00a0<a href=\"http:\/\/www.kariyer.net\/ik-blog\/kidem-tazminati-fona-devrediliyor-calisanlari-neler-bekliyor\/\" target=\"_blank\">d\u00fczenlemelerin<\/a>\u00a0oda\u011f\u0131nda\u00a0savunma harcamalar\u0131 var. Yasa tasar\u0131s\u0131 ile jeopolitik riskler ve bu risklerin b\u00fct\u00e7ede do\u011furdu\u011fu harcama ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lamak \u00fczere vergisel d\u00fczenlemeler \u00f6ng\u00f6r\u00fcl\u00fcrken, elde edilen gelirlerin b\u00fcy\u00fck bir k\u0131sm\u0131 Savunma Sanayii Destekleme Fonu\u2019na aktar\u0131lacak. Vergi d\u00fczenlemeleriyle 2018 y\u0131l\u0131 i\u00e7erisinde 8 milyar liral\u0131k ek kaynak olu\u015fturmay\u0131 hedeflediklerini dile getiren Maliye Bakan\u0131 Naci A\u011fbal, bunun Savunma Sanayi Fonu\u2019na aktar\u0131laca\u011f\u0131n\u0131 s\u00f6yledi.<\/p>\n<h2><strong>Asgari \u00fccret 1.404 TL\u2019nin alt\u0131na d\u00fc\u015fmeyecek<\/strong><\/h2>\n<p>Ge\u00e7en y\u0131lda yakla\u015f\u0131k 6 milyon asgari \u00fccretli \u00e7al\u0131\u015fan\u0131m\u0131z i\u00e7in var olan vergi dilimi sorunu y\u0131l\u0131n son \u00e7eyre\u011finde yine kar\u015f\u0131m\u0131zda olacak. Y\u0131lba\u015f\u0131nda Ba\u015fbakan Binali Y\u0131ld\u0131r\u0131m\u2019\u0131n asgari \u00fccretlilere olan s\u00f6z\u00fc tutulacak ve 2017 y\u0131l\u0131nda vergi dilimlerindeki art\u0131\u015f nedeniyle asgari \u00fccretin 1.404 liran\u0131n alt\u0131na d\u00fc\u015fmemesi i\u00e7in kanuni d\u00fczenlemeler yap\u0131lacak.<\/p>\n<h2><strong>Telekomda tek vergi<\/strong><\/h2>\n<p>Yasa tasar\u0131s\u0131 ile Telekom sekt\u00f6r\u00fcn\u00fcn kamuya olan y\u00fck\u00fcml\u00fcl\u00fckleri ile ilgili k\u00f6kl\u00fc de\u011fi\u015fikliklere gidiliyor.\u00a0Bu kapsamda y\u00fczde 25, y\u00fczde 15 ve y\u00fczde 5 \u015feklinde farkl\u0131 oranlarda uygulanan \u00f6zel ileti\u015fim vergisi, y\u00fczde 7,5 olarak tek oranda birle\u015ftirilecek.<\/p>\n<h2><strong>Vergi dairesine gitmeye gerek kalmayacak<\/strong><\/h2>\n<p>M\u00fckellefler vergi dairesine gitmeden b\u00fct\u00fcn i\u015flemlerini elektronik ortamda y\u00fcr\u00fctebilecekler. Ayr\u0131ca vergi bor\u00e7lar\u0131n\u0131 s\u00fcresinde \u00f6demeyen m\u00fckelleflere yap\u0131lan \u00f6deme emri tebligatlar\u0131nda \u00f6deme veya mal bildiriminde bulunma i\u00e7in \u00f6ng\u00f6r\u00fclen 7 g\u00fcnl\u00fck s\u00fcre 15 g\u00fcne \u00e7\u0131kar\u0131lacak.<\/p>\n<h2><strong>Motorlu ta\u015f\u0131tlar ve \u015fans oyunlar\u0131 vergilerinde y\u00fckseli\u015f<\/strong><\/h2>\n<p>Hazine M\u00fcste\u015farl\u0131\u011f\u0131na verilen bor\u00e7lanma yetkisi 37 milyar lira yukar\u0131 \u00e7ekilirken, binek otomobilden al\u0131nan motorlu ta\u015f\u0131tlar vergisi 2018\u2019de y\u00fczde 40 art\u0131r\u0131lacak. D\u00fczenleme ile \u015fans oyunlar\u0131nda ikramiyeden al\u0131nan vergi iki kat artarak y\u00fczde 20\u2019ye \u00e7\u0131karken, makaron (sigara k\u00e2\u011f\u0131d\u0131) \u00f6zel t\u00fcketim vergisi kapsam\u0131na al\u0131nacak ve 20 adet makaron i\u00e7in 2,12 TL \u00f6zel t\u00fcketim vergisi getirilecek.<\/p>\n<h2><strong>Finans sekt\u00f6r\u00fcne vergi kolayl\u0131\u011f\u0131<\/strong><\/h2>\n<p>&#8211; Bankalar taraf\u0131ndan yap\u0131lan t\u00fcrev i\u015flemlerde BSMV istisnas\u0131 getirilecek.<br \/>\n&#8211; Finansal kiralama ve finansman \u015firketlerine \u00f6zel kar\u015f\u0131l\u0131k ay\u0131rma ve bu kar\u015f\u0131l\u0131k tutar\u0131 kadar vergi matrah\u0131ndan indirme imkan\u0131 getirilecek. Ayr\u0131ca ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 kapsam\u0131nda olu\u015fan kazanca vergi istisnas\u0131 sa\u011flanacak.<br \/>\n&#8211; Kamu \u00f6zel i\u015f birli\u011fi projelerinin finansman\u0131nda yurt d\u0131\u015f\u0131ndan kaynak teminini kolayla\u015ft\u0131rmak amac\u0131yla \u00f6zel ama\u00e7larla kurulan \u015firketler kanal\u0131 ile getirilecek finansman i\u00e7in d\u00fczenlenecek s\u00f6zle\u015fmelerden damga vergisi ve har\u00e7 al\u0131nmamas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyor.<\/p>\n<h2><strong>Kurumlar vergisi ne durumda?<\/strong><\/h2>\n<p>Tasar\u0131n\u0131n en \u00f6nemli noktalar\u0131ndan biri ise; kurumlar vergisi oran\u0131n\u0131n finans sekt\u00f6r\u00fc i\u00e7in y\u00fczde 20\u2019den y\u00fczde 22\u2019ye \u00e7\u0131kacak olmas\u0131 ve gelir vergisinde 3. dilim oran\u0131n\u0131n yeni y\u0131ldan itibaren y\u00fczde 27\u2019den y\u00fczde 30\u2019a y\u00fckseltilmesi olacak. Bu de\u011fi\u015fiklik \u00fccret gelirleri i\u00e7in 1 Ocak 2018\u2019den, di\u011fer kazan\u00e7lar i\u00e7in 2017 kazan\u00e7lar\u0131ndan itibaren ge\u00e7erli olacak.<\/p>\n<h2><strong>Gazozlu i\u00e7eceklerden 500 milyon lira\u00a0gelir<\/strong><\/h2>\n<p>&#8211; Kurumlar\u0131n gayrimenkul sat\u0131\u015f kazan\u00e7lar\u0131nda uygulanan y\u00fczde 75 kazan\u00e7 istisnas\u0131 oran\u0131 y\u00fczde 50\u2019ye d\u00fc\u015f\u00fcr\u00fcl\u00fcyor.<br \/>\n&#8211; Kira geliri elde edenler, elde ettikleri geliri beyan ederken y\u0131l i\u00e7inde yapt\u0131klar\u0131 giderlere kar\u015f\u0131l\u0131k gelirlerinin y\u00fczde 25\u2019i oran\u0131nda g\u00f6t\u00fcr\u00fc gider indiriminden yararlanabiliyor. Yap\u0131lan d\u00fczenleme ile bu oran y\u00fczde 15\u2019e d\u00fc\u015f\u00fcr\u00fcl\u00fcyor.<br \/>\n&#8211; Kola \u00fczerinden y\u00fczde 25 oran\u0131nda al\u0131nan \u00f6zel t\u00fcketim vergisi y\u0131lba\u015f\u0131ndan itibaren meyveli gazozlar ile enerji i\u00e7eceklerinden de al\u0131nmaya ba\u015flanacak. Bu d\u00fczenleme sonucunda b\u00fct\u00e7eye 500 milyon lira gelir sa\u011flanmas\u0131 bekleniyor.<br \/>\n&#8211; Kefalet sand\u0131\u011f\u0131n\u0131n ve T\u00fcrk Patent ve Marka Kurumunun elinde bulunan ihtiya\u00e7 fazlas\u0131 kaynaklar da b\u00fct\u00e7eye aktar\u0131lacak.<\/p>\n<h2>\u00a0<strong>G\u00fcmr\u00fck vergisinde muafiyetler kald\u0131r\u0131l\u0131yor<\/strong><\/h2>\n<p>G\u00fcmr\u00fck vergisinden muaf olan \u00fcr\u00fcnler i\u00e7in muafiyetler kald\u0131r\u0131lacak, bunun yerine <a href=\"http:\/\/www.kariyer.net\/ik-blog\/isveren-tesvikleri-yururluge-girdi\/\" target=\"_blank\">vergi <\/a>had ve nispetleri s\u0131f\u0131r olarak belirlenecek. B\u00f6ylelikle d\u0131\u015f ticaret politikas\u0131n\u0131n gerekleri \u00e7er\u00e7evesinde Bakanlar Kuruluna bu \u00fcr\u00fcnler i\u00e7in de vergi getirme imkan\u0131 sa\u011flanacak.<\/p>\n<h2><strong>Turizmde kira s\u00fcresi uzat\u0131l\u0131yor<\/strong><\/h2>\n<p>Turizm yat\u0131r\u0131mc\u0131lar\u0131 kira s\u00fcrelerini 49 y\u0131la uzatabilecek, isterlerse tesislerin oldu\u011fu yerleri sat\u0131n da alabilecek.<\/p>\n<h2><strong>Kamu lojmanlar\u0131 sat\u0131\u015fa \u00e7\u0131k\u0131yor, 74 bin ek personel geliyor<\/strong><\/h2>\n<p>Asgari 10 y\u0131ldan fazla \u00f6mr\u00fc olan ve \u015fehir merkezlerinde bulunan kamu lojmanlar\u0131 y\u0131k\u0131lacak. Bu binalar ihale usul\u00fcyle yeniden in\u015fa edilerek sat\u0131\u015fa \u00e7\u0131kar\u0131lacak. Buradan gelen kaynak b\u00fct\u00e7eye gelir kaydedilecek. Ancak savunma, g\u00fcvenlik, adalet gibi birimlerin kullan\u0131ld\u0131\u011f\u0131 yerlerin sat\u0131\u015f\u0131 s\u00f6z konusu olmayacak.\u00a0Ayr\u0131ca 2018 y\u0131l\u0131nda kamuda g\u00f6revlendirilmek \u00fczere\u00a0 74 bin ilave personel al\u0131nacak.<\/p>\n<h2><strong>2018 \u00f6zelle\u015ftirme hedefi 10 milyar lira<\/strong><\/h2>\n<p>2018 y\u0131l\u0131nda \u00f6zelle\u015ftirme program\u0131na devam edilecek. Bu kapsamda belirlenen hedef 10 milyar lira. \u00d6zelle\u015ftirmelere, T\u00fcrkiye \u015eeker Fabrikalar\u0131na ba\u011fl\u0131 fabrikalardan devam edilecek ve 2019-2020 y\u0131llar\u0131n\u0131n \u00f6zelle\u015ftirme program\u0131nda h\u0131zland\u0131rma planlamas\u0131 yap\u0131lacak.<\/p>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID6860\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"6860\"\n         id=\"da-reactions-slot-post-6860\">\n        <div class=\"da-reactions-static\">\n\t\t\t<img src=\"https:\/\/www.kariyer.net\/ik-blog\/wp-content\/plugins\/da-reactions\/assets\/dist\/loading.svg\" alt=\"Loading spinner\" width=\"48\" height=\"48\" style=\"width:48px\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Torba Yasa Tasar\u0131s\u0131 ile 2018 vergi d\u00fczenlemelerinin \u00e7er\u00e7evesi \u00e7izilmi\u015f oldu. \u0130\u015f ve Sosyal G\u00fcvenlik Uzman\u0131 M. Mert Nay\u0131r; finanstan emlak piyasas\u0131na, turizm ve otomotivden \u00f6zelle\u015ftirme ve asgari \u00fccret d\u00fczenlemelerine kadar t\u00fcm de\u011fi\u015fiklikleri sizin i\u00e7in derledi. Yeni Torba Yasa ile farkl\u0131 alanlarda g\u00fcndeme gelen\u00a0d\u00fczenlemelerin\u00a0oda\u011f\u0131nda\u00a0savunma harcamalar\u0131 var. Yasa tasar\u0131s\u0131 ile jeopolitik riskler ve bu risklerin b\u00fct\u00e7ede [&hellip;]<\/p>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID6860\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"6860\"\n         id=\"da-reactions-slot-post-6860\">\n        <div class=\"da-reactions-static\">\n\t\t\t<img src=\"https:\/\/www.kariyer.net\/ik-blog\/wp-content\/plugins\/da-reactions\/assets\/dist\/loading.svg\" alt=\"Loading spinner\" width=\"48\" height=\"48\" style=\"width:48px\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"author":8,"featured_media":6863,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_elementor_edit_mode":"","_elementor_template_type":"","_elementor_data":"","_elementor_page_settings":null,"_elementor_conditions":[]},"categories":[26,37],"tags":[99,100,87],"class_list":{"0":"post-6860","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-insan-kaynaklari","8":"category-is-kanunu-mevzuat","9":"tag-2018-vergi","10":"tag-2018-vergi-zammi","11":"tag-m-mert-nayir"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.4 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2018\u2019de bizi bekleyen vergi d\u00fczenlemeleri neler? - \u0130K Blog<\/title>\n<meta name=\"description\" content=\"Yeni Torba Yasa Tasar\u0131s\u0131 ile 2018 vergi d\u00fczenlemelerinin \u00e7er\u00e7evesi \u00e7izilmi\u015f oldu. \u0130\u015f ve Sosyal G\u00fcvenlik Uzman\u0131 M. 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Mert Nay\u0131r; finanstan emlak piyasas\u0131na,","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.kariyer.net\/ik-blog\/vergi-zamlari-kapida-2018de-bizi-bekleyen-vergi-duzenlemeleri-neler\/","og_locale":"tr_TR","og_type":"article","og_title":"2018\u2019de bizi bekleyen vergi d\u00fczenlemeleri neler?","og_description":"Yeni Torba Yasa Tasar\u0131s\u0131 ile 2018 vergi d\u00fczenlemelerinin \u00e7er\u00e7evesi \u00e7izilmi\u015f oldu. \u0130\u015f ve Sosyal G\u00fcvenlik Uzman\u0131 M. 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