{"id":4467,"date":"2010-02-27T02:43:51","date_gmt":"2010-02-27T00:43:51","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/hracatcnn-artk-sabr-tayor\/"},"modified":"2024-01-25T21:30:50","modified_gmt":"2024-01-25T18:30:50","slug":"hracatcnn-artk-sabr-tayor","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4467","title":{"rendered":"\u0130hracat\u00e7\u0131n\u0131n Art\u0131k Sabr\u0131 Ta\u015f\u0131yor\u2026"},"content":{"rendered":"\t\t
\n\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

\u0130hracat\u00e7\u0131n\u0131n Art\u0131k Sabr\u0131 Ta\u015f\u0131yor\u2026<\/h2>\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
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Mehmet \u00c7ardak<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Ankara - 197?<\/h2>\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\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t
\n\t\t\t\t\t
\n\t\t
\n\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u00a0<\/p>

Ak Parti’nin ilk iktidar\u0131 d\u00f6neminde, 1932 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren 1918 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n Men ve Takibine Dair Kanun y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131larak, T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi’nde (TBMM) kabul edilen 4926 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 19.07.2007 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe konuldu. Bu kanun ile ‘ihra\u00e7 e\u015fyas\u0131n\u0131n yap\u0131lan beyan ve eki belgelere g\u00f6re miktar\u0131 veya cinsinde y\u00fczde ondan fazla farkl\u0131l\u0131k \u00e7\u0131kmas\u0131’ fiili ka\u00e7ak\u00e7\u0131l\u0131k say\u0131lm\u0131\u015f; ihra\u00e7 e\u015fyas\u0131n\u0131n yap\u0131lan beyan ve eki belgelere g\u00f6re k\u0131ymetinde farkl\u0131l\u0131k \u00e7\u0131kmas\u0131 fiili ise ka\u00e7ak\u00e7\u0131l\u0131k olarak kabul g\u00f6rmemi\u015fti.<\/p>

Ancak ihra\u00e7 e\u015fyas\u0131 i\u00e7in ger\u00e7e\u011fe ayk\u0131r\u0131 belge ibraz\u0131 suretiyle ihracat vergilerini \u00f6dememek veya eksik \u00f6demek veya devlet\u00e7e uygulanan te\u015fvik veya s\u00fcbvansiyonlardan veya parasal iadelerden yararlanmak \u015feklinde haks\u0131z menfaat temin etmek fiili ka\u00e7ak\u00e7\u0131l\u0131k olarak say\u0131lm\u0131\u015f ve bu fiilleri i\u015fleyenler hakk\u0131nda e\u015fyan\u0131n beyan edilen FOB k\u0131ymetinin be\u015f kat\u0131ndan az, on kat\u0131ndan fazla olmamak \u00fczere a\u011f\u0131r para cezas\u0131na \u00e7arpt\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fc.<\/p>

Bu uygulaman\u0131n sa\u011flad\u0131\u011f\u0131 rahatl\u0131kla ve 59’uncu H\u00fck\u00fcmet’in D\u0131\u015f Ticaret ve G\u00fcmr\u00fcklerden Sorumlu Devlet Bakan\u0131 K\u00fcr\u015fad T\u00fczmen’in de verdi\u011fi co\u015fkuyla T\u00fcrkiye’nin ihracat\u0131 2007 y\u0131l sonu itibariyle 132 milyar dolara kadar t\u0131rmanm\u0131\u015ft\u0131. Ancak son y\u0131llarda d\u00fcnyada ve T\u00fcrkiye’de ya\u015fanan ekonomik kriz nedeniyle ihracat\u0131m\u0131z h\u0131zla d\u00fc\u015f\u00fc\u015fe ge\u00e7ti ve en az %30 oran\u0131nda azalma ile 100 milyar dolar seviyesine geriledi.<\/p>

Son iki y\u0131ld\u0131r T\u00fcrkiye’nin \u00fcreticileri ve imalat\u00e7\u0131lar\u0131 can \u00e7eki\u015fiyor. Uluslararas\u0131 nakliyecilerin tekeri d\u00f6nm\u00fcyor. \u00c7al\u0131\u015fanlar i\u015fini kaybediyor, i\u015fsizlik %17’ler seviyesinde seyrediyor. \u0130ktidar da, muhalefet de T\u00fcrkiye’nin ekonomisini tart\u0131\u015fmaktan ka\u00e7\u0131yor. \u0130\u015fsizlikten ve yoksulluktan bunalan halka bu darbo\u011fazdan \u00e7\u0131k\u0131\u015f yollar\u0131n\u0131 g\u00f6steren yok. \u00dcniversite mezunu gen\u00e7 i\u015fsizler ordusu gelecekten umudunu kesmi\u015f; internet veya televizyon ba\u015f\u0131nda ya da kahvehane k\u00f6\u015felerinde \u00f6mr\u00fcn\u00fcn en g\u00fczel zamanlar\u0131n\u0131 t\u00fcketiyor.<\/p>

G\u00fcmr\u00fckler ise, ihra\u00e7 e\u015fyas\u0131n\u0131n sat\u0131\u015f bedelinden \u015f\u00fcpheleniyor. \u0130hra\u00e7 e\u015fyas\u0131n\u0131n g\u00fcmr\u00fck k\u0131ymeti belirlenirken, ihra\u00e7 e\u015fyas\u0131n\u0131n fiilen \u00f6denen veya \u00f6denecek fiyat\u0131na itibar edilmiyor. Sanki \u00fclkenin d\u00f6viz giri\u015fine ihtiyac\u0131 yokmu\u015f\u00e7as\u0131na ihracat\u00e7\u0131lar\u0131n ba\u011fl\u0131 olduklar\u0131 \u0130hracat\u00e7\u0131 Birlikleri’nce de ihracat e\u015fyas\u0131n\u0131n FOB birim k\u0131ymetini ‘y\u00fcksek’ veya ‘d\u00fc\u015f\u00fck’ olarak belirleniyor. \u0130hracat e\u015fyas\u0131n\u0131n rayicine g\u00f6re FOB ihra\u00e7 birim fiyat\u0131 de\u011fer olarak tespit edilmiyor. \u0130hracat\u00e7\u0131 Birlikleri’nce sorumsuzca yap\u0131lan k\u0131ymet ara\u015ft\u0131rmalar\u0131 y\u00fcz\u00fcnden, ihra\u00e7 e\u015fyas\u0131n\u0131n g\u00fcmr\u00fc\u011fe beyan edilen k\u0131ymetinin kabul edilmeyecek \u00f6l\u00e7\u00fcde y\u00fcksek veya d\u00fc\u015f\u00fck oldu\u011funun tespit edilmesi halinde;\u00a0 ihracat\u00e7\u0131lar ka\u00e7ak\u00e7\u0131l\u0131kla ve sahtecilikle itham ediliyor.<\/p>

Oysaki ihracat, T\u00fcrkiye i\u00e7in b\u00fcy\u00fck \u00f6nem arz ediyor. \u0130hracat yoluyla T\u00fcrkiye di\u011fer \u00fclkelere mal veya hizmet sat\u0131yor; bunun kar\u015f\u0131l\u0131\u011f\u0131nda da \u00fclkemiz d\u00f6viz elde ediyor. Devlet, elde edilen bu d\u00f6viz gelirinin devam\u0131 ve yenilerinin ortaya \u00e7\u0131kmas\u0131 i\u00e7in ihracat\u0131 geli\u015ftirici bir tak\u0131m imk\u00e2nlar da sa\u011fl\u0131yor. Elbette ki Devletin sa\u011flad\u0131\u011f\u0131 bu olanaklar\u0131 baz\u0131 ki\u015filer suistimal edebilirler ve bu olanaklar adeta haks\u0131z kazan\u00e7 kap\u0131s\u0131 haline de gelebilir. B\u00f6ylesine durumlarda hem Devletin itibar\u0131 sars\u0131l\u0131r hem de ciddi ekonomik kay\u0131plar meydana gelebilir.<\/p>

Ancak G\u00fcmr\u00fck Te\u015fkil\u00e2t\u0131’n\u0131n denetim g\u00f6revlileri denetim g\u00f6revini yerine getirirken y\u00fcr\u00fcrl\u00fckteki kanunlara sadakatle ba\u011fl\u0131 kalmak zorundad\u0131rlar. G\u00fcmr\u00fck M\u00fcfetti\u015flerinin, kanunun sa\u00e7 saymad\u0131\u011f\u0131 bir fiilden dolay\u0131 ihracat\u00e7\u0131lara su\u00e7 isnat etmelerinin denetim g\u00f6revi ile ilgisi olabilir mi? Sat\u0131\u015f faturas\u0131n\u0131n sahteli\u011fi belgelenmeden ihra\u00e7 e\u015fyas\u0131 i\u00e7in ger\u00e7e\u011fe ayk\u0131r\u0131 belge ibraz edildi\u011fi ileri s\u00fcr\u00fclebilir mi?<\/p>

3065 say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu (KDV) uyar\u0131nca, mal ve hizmet ihracat\u0131 vergiden m\u00fcstesnad\u0131r. Hal b\u00f6yleyken, ihra\u00e7 e\u015fyas\u0131n\u0131n FOB ihra\u00e7 birim fiyat\u0131n\u0131n y\u00fcksekli\u011fi iddia edilerek, KDV iadesinden yararlanan her ihracat\u00e7\u0131y\u0131 haks\u0131z \u00e7\u0131kar sa\u011flamakla su\u00e7lamak do\u011fru mudur?<\/p>

Devletin merkezi denetim elemanlar\u0131 ve Cumhuriyet savc\u0131lar\u0131, ihracat\u00e7\u0131lara iade edilmesi gereken KDV’nin; ihracat\u00e7\u0131n\u0131n mal sat\u0131\u015f bedeline g\u00f6re de\u011fil de mal al\u0131\u015f bedeline g\u00f6re hesapland\u0131\u011f\u0131n\u0131 ve ihracat\u00e7\u0131 taraf\u0131ndan y\u00fcklenilen KDV’nin ancak iade edilebilece\u011fini nas\u0131l olur da bilemezler? Allah a\u015fk\u0131na bilenler s\u00f6ylesin, ihra\u00e7 e\u015fyas\u0131n\u0131n k\u0131ymetinin y\u00fcksek g\u00f6sterilmesi suretiyle parasal iadelerden haks\u0131z \u00e7\u0131kar sa\u011flanmas\u0131 m\u00fcmk\u00fcn m\u00fcd\u00fcr?<\/p>

\u0130hracat\u00e7\u0131 Birliklerince ihra\u00e7 e\u015fyas\u0131n\u0131n k\u0131ymetinin ‘y\u00fcksek’ veya ‘d\u00fc\u015f\u00fck’ olarak ifade edilmesi do\u011fru mudur? \u0130hra\u00e7 e\u015fyas\u0131n\u0131n beyan edilen k\u0131ymetinin do\u011frulu\u011funun tespiti y\u00f6n\u00fcnden k\u0131ymeti ara\u015ft\u0131r\u0131lan e\u015fyan\u0131n ihra\u00e7 birim fiyat\u0131n\u0131n mukayese edilecek \u015fekilde ve mutlaka ‘de\u011fer’ olarak tespit edilmesi gerekmez mi?<\/p>

\u015eimdilerde ise; \u0130stanbul, \u0130zmir, Antalya, Gaziantep, Mardin, Tekirda\u011f ve Mersin illerinin ve daha bir\u00e7ok ilin adliyesinde, g\u00f6revinde uzmanla\u015fmam\u0131\u015f g\u00fcmr\u00fck denet\u00e7ileri ve g\u00fcmr\u00fck dernek\u00e7ilerince muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 olarak d\u00fczenlenmi\u015f soru\u015fturma raporlar\u0131na dayal\u0131 olarak iddianame haz\u0131rlayan Cumhuriyet savc\u0131lar\u0131 y\u00fcz\u00fcnden bir\u00e7ok kahraman T\u00fcrk ihracat\u00e7\u0131lar\u0131 ‘g\u00fcmr\u00fck ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131’, ‘sahtecilik’ ve ‘doland\u0131r\u0131c\u0131l\u0131k’ su\u00e7lar\u0131ndan yarg\u0131lan\u0131yor.<\/p>

24 Ocak 1980’den beri ‘\u0130hracat Seferberli\u011fi’ni s\u00fcrd\u00fcren T\u00fcrkiye; acaba nas\u0131l oluyor da kahraman T\u00fcrk ihracat\u00e7\u0131lar\u0131n\u0131n telef edilmesine seyirci kalabiliyor? Bu ekonomik kriz ortam\u0131nda ihracat yapmak kadar d\u00fcnyada daha zor ba\u015fka bir i\u015f var m\u0131d\u0131r acaba?<\/p>

Yeter art\u0131k! Hak ve hukuk bilmeyen, \u00e7ok yetkili ve sorumsuz baz\u0131 kamu g\u00f6revlileri y\u00fcz\u00fcnden kahraman T\u00fcrk ihracat\u00e7\u0131lar\u0131n\u0131n sabr\u0131 ta\u015f\u0131yor. T\u00fcrkiye’nin acilen d\u00f6vize, yat\u0131r\u0131ma, istihdama ve ihracata ihtiyac\u0131 var.<\/p>

D\u00fcnya Gazetesinin 25.2.2010 g\u00fcnl\u00fc n\u00fcshas\u0131ndan al\u0131nm\u0131\u015ft\u0131r.<\/p>\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":"

Mehmet \u00c7ardak Ankara – 197? Ak Parti’nin ilk iktidar\u0131 d\u00f6neminde, 1932 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren 1918 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131n Men ve Takibine Dair Kanun y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131larak, T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi’nde (TBMM) kabul edilen 4926 say\u0131l\u0131 Ka\u00e7ak\u00e7\u0131l\u0131kla M\u00fccadele Kanunu 19.07.2007 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe konuldu. Bu kanun ile ‘ihra\u00e7 e\u015fyas\u0131n\u0131n yap\u0131lan beyan ve eki belgelere g\u00f6re miktar\u0131 veya cinsinde y\u00fczde […]<\/p>\n","protected":false},"author":1,"featured_media":4912,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[89],"tags":[],"class_list":["post-4467","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-weareonthepress"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4467","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=4467"}],"version-history":[{"count":5,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4467\/revisions"}],"predecessor-version":[{"id":6877,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4467\/revisions\/6877"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4912"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4467"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}