{"id":4327,"date":"2009-05-24T17:59:18","date_gmt":"2009-05-24T14:59:18","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/usedcars\/"},"modified":"2023-09-10T13:06:11","modified_gmt":"2023-09-10T10:06:11","slug":"usedcars","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4327","title":{"rendered":"Kullan\u0131lm\u0131\u015f Binek Otomobillerin KDV Sorunsal\u0131"},"content":{"rendered":"\t\t
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Kullan\u0131lm\u0131\u015f Binek Otomobillerin KDV Sorunsal\u0131<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Dr. Yusuf \u0130leri<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1978
Odatv Yazar\u0131<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t

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Kullan\u0131lm\u0131\u015f binek otomobillerin sat\u0131\u015f\u0131nda \u00f6tedenberi y\u00fczde 1 oran\u0131nda d\u00fc\u015f\u00fck KDV uygulanmaktad\u0131r. Buna kar\u015f\u0131n kullan\u0131lm\u0131\u015f da olsa kamyon, kamyonet, otob\u00fcs gibi di\u011fer ara\u00e7lar i\u00e7in y\u00fczde 18 yani y\u00fcksek KDV oran\u0131 uygulanmaktad\u0131r. Bu durum bize “(az) kullan\u0131lm\u0131\u015f k\u00fcrdan” f\u0131kras\u0131n\u0131 an\u0131msatmaktad\u0131r. <\/p>\n

Bir il\u00e7emizde deprem olur. Bunun \u00fczerine bir grup doktor g\u00f6revlendirilir ve ge\u00e7ici s\u00fcreyle bu il\u00e7eye g\u00f6nderilir. Doktorlar kald\u0131klar\u0131 s\u00fcre i\u00e7erisinde yemeklerini genellikle ayn\u0131 lokantada yemektedirler. Bir yemek esnas\u0131nda ekip \u015fefi garsonu \u00e7a\u011f\u0131r\u0131r, masada k\u00fcrdan olmad\u0131\u011f\u0131n\u0131 s\u00f6yler ve k\u00fcrdan ister. Garson kendisinden emin bir ses tonuyla “k\u00fcrdan yok” der. \u015eef \u015fa\u015f\u0131r\u0131r ve “buras\u0131 bir lokanta k\u00fcrdan olmaz m\u0131?” diye sorar. Garson cevap verir: “Vallahi doktor bey, kullanan at\u0131yor, kimse yerine koymuyor ki.”

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\u0130lk bak\u0131\u015fta kullan\u0131lm\u0131\u015f binek otonun da kullan\u0131lm\u0131\u015f k\u00fcrdan gibi de\u011ferli (!) g\u00f6r\u00fcld\u00fc\u011f\u00fc i\u00e7in d\u00fc\u015f\u00fck KDV’si uygulanmak suretiyle kullan\u0131m\u0131n\u0131n te\u015fvik edildi\u011fi akla gelebilir. Ancak kullan\u0131lm\u0131\u015f otomobil sat\u0131\u015flar\u0131nda d\u00fc\u015f\u00fck KDV oran\u0131 uygulanmas\u0131n\u0131n bir mant\u0131\u011f\u0131 var. Ara\u00e7 kiralama firmalar\u0131 gibi esas i\u015fi binek otomobilleri i\u015fletmek olan i\u015fler d\u0131\u015f\u0131ndaki g\u0131da, beyaz e\u015fya, in\u015faat vb. b\u00fct\u00fcn i\u015flerde binek otomobiller i\u00e7in al\u0131m s\u0131ras\u0131nda \u00f6denen KDV indirim konusu yap\u0131lam\u0131yor. Vergi sistemi de diyor ki: mademki al\u0131m s\u0131ras\u0131nda \u00f6denen KDV’leri indirim konusu yap\u0131lam\u0131yor o halde \u015fat\u0131\u015f s\u0131ras\u0131nda da d\u00fc\u015f\u00fck ve sembolik bir KDV tahsil edilsin. Bu da y\u00fczde 1 olsun. Ku\u015fkusuz kullan\u0131lm\u0131\u015f arac\u0131n yararl\u0131 \u00f6mr\u00fcn\u00fcn azalm\u0131\u015f oldu\u011fu gerek\u00e7esiyle y\u00fcksek bir KDV’nin adaletli olamayaca\u011f\u0131 g\u00f6r\u00fc\u015f\u00fc de etkili. Bu y\u00fczde 1’i de haks\u0131z g\u00f6renler var ama, \u00f6yle anla\u015f\u0131l\u0131yor ki bu kadar\u0131 da daha evvel giderle\u015ftirilen KDV’ine kar\u015f\u0131l\u0131k olarak aran\u0131yor.<\/p>\n

Kullan\u0131lm\u0131\u015f binek otomobillerin sat\u0131\u015f\u0131nda uygulanan d\u00fc\u015f\u00fck KDV’nin me\u015fruiyeti bu m\u00fckelleflerin indirim hakk\u0131ndan yoksun olmalar\u0131na dayan\u0131nca, bu kez indirim hakk\u0131na sahip olan ara\u00e7 kiralama firmalar\u0131 i\u00e7in de uygulanan y\u00fczde 1 d\u00fc\u015f\u00fck KDV oran\u0131n\u0131n bir sorunsala d\u00f6n\u00fc\u015ft\u00fc\u011f\u00fcn\u00fc anl\u0131yoruz. \u0130\u015fte bu gerek\u00e7eyle hareket eden Bakanlar Kurulu 30.12.2007 tarihli Resmi Gazete’de yay\u0131nlanan 2007\/13033 say\u0131l\u0131 karar\u0131na “Katma De\u011fer Vergisi Kanunu’nun 30\/b maddesine g\u00f6re binek otomobillerinin al\u0131m\u0131nda y\u00fcklenilen katma de\u011fer vergisini indirim hakk\u0131 bulunan m\u00fckelleflerin, bu ara\u00e7lar\u0131n tesliminde y\u00fczde 18 KDV uygulan\u0131r” notunu koymu\u015ftur. B\u00f6ylece binek otomobillerin al\u0131m\u0131nda y\u00fcklenilen vergilerin indirim konusu yap\u0131l\u0131p yap\u0131lmayaca\u011f\u0131na g\u00f6re \u015fekillenen ikili yakla\u015f\u0131m sat\u0131\u015flar\u0131 s\u0131ras\u0131nda da farkl\u0131 KDV oranlar\u0131 uygulanmak suretiyle iyice belirginle\u015fmi\u015ftir. Bu arada bu kararla beraber, KDV indirim hakk\u0131na sahip olan m\u00fckelleflerin, kullan\u0131lm\u0131\u015f binek otomobili indirim hakk\u0131na sahip olmayanlardan sat\u0131n almalar\u0131 halinde, al\u0131m s\u0131ras\u0131nda y\u00fczde 1 KDV \u00f6deyip; fakat sat\u0131\u015f esnas\u0131nda y\u00fczde 18 KDV tahsil etmeleri gibi “kad\u0131 k\u0131z\u0131”nda da rastlan\u0131r t\u00fcrden bir kusur ortaya \u00e7\u0131km\u0131\u015ft\u0131r(!).<\/p>\n

Ancak bu kez de Bakanlar Kurulu’nun b\u00f6yle bir ayr\u0131ma dayal\u0131 olarak KDV oranlar\u0131n\u0131 farkl\u0131la\u015ft\u0131rma yetkisine sahip olup olmad\u0131\u011f\u0131 sorunsalla\u015fmaktad\u0131r. Zira Anayasam\u0131z\u0131n 73’\u00fcnc\u00fc maddesinde vergilerin kanunla konulaca\u011f\u0131 belirtildikten sonra, son f\u0131kras\u0131nda Bakanlar Kurulu’na vergi oranlar\u0131n\u0131 kanunun belirtti\u011fi yukar\u0131 ve a\u015fa\u011f\u0131 s\u0131n\u0131rlar i\u00e7inde de\u011fi\u015fiklik yapmak yetkisi verilebilece\u011fi belirtilmi\u015ftir. KDV Kanunu’nun 28’inci maddesinde KDV oran\u0131, vergiye tabi her bir i\u015flem i\u00e7in y\u00fczde 10 olarak belirlenmi\u015ftir. Ayn\u0131 maddede Bakanlar Kurulu bu oran\u0131 d\u00f6rt kat\u0131na kadar art\u0131rmaya ve y\u00fczde 1’e kadar indirmeye, bu oranlar dahillinde muhtelif mal ve hizmetler ile baz\u0131 mallar\u0131n perakende safhas\u0131 i\u00e7in farkl\u0131 vergi oranlar\u0131 tespit etmeye yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n

KDV’nin en \u00f6nemli \u00f6zelliklerinden biri, b\u00fct\u00fcn mal hareketlerini indirim mekanizmas\u0131yla birbirine zincirlemesidir. Bu zincirin halkalar\u0131 ithalat, \u00fcretim, toptan, fason ve perakende olarak \u00e7e\u015fitli \u015fekillerde tezah\u00fcr edebilir. Bakanlar Kurulu’na 28’inci madde ile verilen yetki bir mal\u0131n \u00f6nceki a\u015famalar\u0131na g\u00f6re perakende safhas\u0131 i\u00e7in farkl\u0131 KDV oranlar\u0131n\u0131n tespiti yetkisidir. Bakanlar Kuruluna ayn\u0131 mal\u0131n perakende a\u015famas\u0131 i\u00e7in \u00e7e\u015fitli tasnifler yaparak farkl\u0131 KDV oranlar\u0131 tespiti yetkisi verilmemi\u015ftir.Oysa Bakanlar Kurulu’nun bu karar\u0131yla kullan\u0131lm\u0131\u015f binek otomobillerin perakende safhas\u0131ndaki sat\u0131\u015flar\u0131nda biri y\u00fczde 1 di\u011feri ise y\u00fczde 18 olmak \u00fczere iki farkl\u0131 oran s\u00f6z konusudur. Bakanlar Kurulu’nun b\u00f6yle bir yetkisi olmad\u0131\u011f\u0131 i\u00e7in bu karar, KDV’nin 28’inci maddesine ve normlar hiyerar\u015fisine ayk\u0131r\u0131d\u0131r. Konunun bir ba\u015fka taraf\u0131 da yeni uyu\u015fmazl\u0131klara elveri\u015fli oldu\u011fu a\u00e7\u0131k\u00e7a g\u00f6r\u00fclen bu karar\u0131n dava a\u015famas\u0131ndaki alacaklar i\u00e7in vergi aff\u0131ndan s\u00f6z edildi\u011fi bir ortamdan al\u0131nmas\u0131d\u0131r.<\/p>\n

Kaynak: \u0130stanbul SMMM Derne\u011fi internet sitesi<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Kullan\u0131lm\u0131\u015f binek otomobillerin sat\u0131\u015f\u0131nda \u00f6tedenberi y\u00fczde 1 oran\u0131nda d\u00fc\u015f\u00fck KDV uygulanmaktad\u0131r. Buna kar\u015f\u0131n kullan\u0131lm\u0131\u015f da olsa kamyon, kamyonet, otob\u00fcs gibi di\u011fer ara\u00e7lar i\u00e7in y\u00fczde 18 yani y\u00fcksek KDV oran\u0131 uygulanmaktad\u0131r. Bu durum bize “(az) kullan\u0131lm\u0131\u015f k\u00fcrdan” f\u0131kras\u0131n\u0131 an\u0131msatmaktad\u0131r.  Bir il\u00e7emizde deprem olur. Bunun \u00fczerine bir grup doktor g\u00f6revlendirilir ve ge\u00e7ici s\u00fcreyle bu il\u00e7eye g\u00f6nderilir. Doktorlar […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4327","post","type-post","status-publish","format-standard","hentry","category-tax"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4327","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4327"}],"version-history":[{"count":16,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4327\/revisions"}],"predecessor-version":[{"id":6797,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4327\/revisions\/6797"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}