{"id":42244,"date":"2019-11-24T00:54:16","date_gmt":"2019-11-23T21:54:16","guid":{"rendered":"https:\/\/www.bghaber.org\/bghaber\/?p=42244"},"modified":"2019-11-24T00:54:16","modified_gmt":"2019-11-23T21:54:16","slug":"dijital-hizmet-vergisi-yasalasti","status":"publish","type":"post","link":"https:\/\/www.bghaber.org\/bghaber\/dijital-hizmet-vergisi-yasalasti\/","title":{"rendered":"D\u0130J\u0130TAL H\u0130ZMET VERG\u0130S\u0130 YASALA\u015eTI"},"content":{"rendered":"<p class=\"yiv1257227696MsoNormal\" align=\"center\"><b>D\u0130J\u0130TAL H\u0130ZMET VERG\u0130S\u0130 \u0130LE BAZI KANUNLARDA ve 375 SAYILI KHK\u2019DA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA KANUN TEKL\u0130F\u0130 YASALA\u015eTI<\/b><\/p>\n<p class=\"yiv1257227696MsoNormal\"><b>De\u011ferli dostlar,<\/b><\/p>\n<p class=\"yiv1257227696MsoNormal\">Dijital hizmet sunan \u00e7ok uluslu \u015firketlerin vergilendirilmesi, vergide adalet, vergi rekabeti, basitlik, etkinlik ve verimlilik ilkeleri \u00e7er\u00e7evesinde m\u00fckelleflerin g\u00f6n\u00fcll\u00fc uyumunu g\u00f6zeten, vergi g\u00fcvenli\u011fini g\u00fc\u00e7lendiren vb. d\u00fczenlemeler i\u00e7eren ve \u201c\u00e7ok kazanandan \u00e7ok, az kazanandan az vergi&#8221; al\u0131nmas\u0131n\u0131 ama\u00e7layan Dijital Hizmet Vergisi ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 KHK\u2019da De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Teklifi, Genel Kurul\u2019da kabul edildi.<\/p>\n<p class=\"yiv1257227696MsoNormal\">Kanunun \u00f6ne \u00e7\u0131kan maddelerini ve detayl\u0131 halini bulabilece\u011finiz linki sizlerle payla\u015f\u0131yoruz.<\/p>\n<p class=\"yiv1257227696MsoNormal\"><b>Dijital Hizmet Vergisi ile Baz\u0131 Kanunlarda ve 375 Say\u0131l\u0131 KHK\u2019da De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Teklifi A\u015fa\u011f\u0131daki D\u00fczenlemeleri \u0130\u00e7eriyor;<\/b><\/p><div id=\"bghab-2129021757\" class=\"bghab-icerik-icine bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<ul>\n<li>T\u00fcrkiye\u2019de dijital ortamda sunulan h\u00fcr t\u00fcrl\u00fc reklam hizmetleri, i\u00e7erik sat\u0131\u015flar\u0131 (oyun, m\u00fczik, video, uygulama i\u00e7i sat\u0131\u015flar gibi), sosyal medya sitelerinde verilen (\u00fccretli) hizmetler ve mal ve hizmet sat\u0131\u015f\u0131na arac\u0131l\u0131k yapan web sitelerinde sunulan arac\u0131l\u0131k hizmetlerden elde edilen has\u0131lat ile T\u00fcrkiye\u2019deki kullan\u0131c\u0131lardan toplanan verinin i\u015flenmesi\/sat\u0131\u015f\u0131 dolay\u0131s\u0131yla elde edilen has\u0131lat \u00fczerinden %7,5 oran\u0131nda Dijital Hizmet Vergisi al\u0131nacak.<\/li>\n<li>T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan ve emlak vergisine esas bina vergi de\u011feri veya Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce yap\u0131lan veya yapt\u0131r\u0131lan de\u011ferleme sonucu belirlenmi\u015f de\u011feri 5 milyon TL ve bu tutar\u0131 a\u015fan mesken nitelikli ta\u015f\u0131nmazlar i\u00e7in De\u011ferli Konut Vergisi ihdas edilecek.<\/li>\n<li>\u00dclkemizin sa\u011fl\u0131k sekt\u00f6r\u00fcndeki rekabet g\u00fcc\u00fcn\u00fc art\u0131rmak \u00fczere, yerli ve milli \u00fcr\u00fcn geli\u015ftirmek amac\u0131yla sa\u011fl\u0131k alan\u0131nda Ar-Ge \u00e7al\u0131\u015fmalar\u0131 yapan T\u00fcrkiye Sa\u011fl\u0131k Enstit\u00fclerinin finansman ihtiyac\u0131n\u0131n kar\u015f\u0131lanabilmesine y\u00f6nelik d\u00fczenleme yap\u0131lacak.<\/li>\n<li>Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ile etkin m\u00fccadele ve vergi incelemelerinde sekt\u00f6rel ve fonksiyonel uzmanla\u015fma sa\u011flanmas\u0131 amac\u0131yla vergi m\u00fcfetti\u015fi istihdam\u0131na ili\u015fkin d\u00fczenleme yap\u0131lacak.<\/li>\n<li>Amat\u00f6r spor yar\u0131\u015fmalar\u0131n\u0131 y\u00f6neten hakemlere \u00f6denen \u00fccretler hari\u00e7 olmak \u00fczere spor yar\u0131\u015fmalar\u0131n\u0131 y\u00f6neten hakemlere \u00f6denen \u00fccretlere y\u00f6nelik istisna kald\u0131r\u0131lmaktad\u0131r. Yap\u0131lan \u00fccret \u00f6demeleri gelir vergisi tarifesine g\u00f6re tevkif suretiyle vergilendirilecek.<\/li>\n<li>Lig usul\u00fcne tabii spor dallar\u0131nda en \u00fcst liglerdeki sporculara yap\u0131lan \u00fccret ve \u00fccret say\u0131lan \u00f6demelerden yap\u0131lan tevkifat oran\u0131 % 15\u2019den %20\u2019ye \u00e7\u0131kar\u0131lacak.<\/li>\n<\/ul>\n<p class=\"yiv1257227696MsoNormal\"><b>Daha detayl\u0131 bilgi i\u00e7in;<\/b><\/p>\n<p class=\"yiv1257227696MsoNormal\"><a id=\"yiv1257227696LPlnk492972\" href=\"https:\/\/tbmm.gov.tr\/sirasayi\/donem27\/yil01\/ss128.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/tbmm.gov.tr\/sirasayi\/donem27\/yil01\/ss128.pdf<\/a><\/p>\n<p class=\"yiv1257227696MsoNormal\">\u00c7al\u0131\u015fmalar\u0131n\u0131zda kolayl\u0131klar dilerim.<\/p>\n<p class=\"yiv1257227696MsoNormal\">Selam ve sayg\u0131lar\u0131mla\u2026<\/p>\n<p>&nbsp;<\/p><div id=\"bghab-4019463893\" class=\"bghab-icerik-icine-10-paragraf bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<div id=\"yiv1257227696Signature\">\n<div>\n<div><b>Av.B\u00fclent TURAN<\/b><\/div>\n<div><sub><span style=\"font-family: Cambria, serif; font-size: medium;\"><b>\u00c7anakkale Milletvekili<\/b><\/span><\/sub><\/div>\n<div><sub><span style=\"font-family: Cambria, serif; font-size: medium;\"><b>AK Parti Grup Ba\u015fkanvekili<\/b><\/span><\/sub><\/div>\n<\/div>\n<\/div>\n<div id=\"bghab-854741831\" class=\"bghab-yazi-altinda bghab-entity-placement\"><div class=\"bghab-adlabel\">Reklamlar<\/div><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- bghaber-yaz\u0131-sonu -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-6203283170189293\"\r\n     data-ad-slot=\"4222328180\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><br style=\"clear: both; display: block; float: none;\"\/>","protected":false},"excerpt":{"rendered":"<p>D\u0130J\u0130TAL H\u0130ZMET VERG\u0130S\u0130 \u0130LE BAZI KANUNLARDA ve 375 SAYILI KHK\u2019DA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASI HAKKINDA KANUN TEKL\u0130F\u0130 YASALA\u015eTI De\u011ferli dostlar, Dijital hizmet sunan \u00e7ok uluslu \u015firketlerin vergilendirilmesi,<\/p>\n","protected":false},"author":13,"featured_media":19476,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-42244","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yorum"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.bghaber.org\/bghaber\/wp-content\/uploads\/2016\/06\/canakkale-1-bulent-turan-1.jpg?fit=186%2C225&ssl=1","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"jetpack_shortlink":"https:\/\/wp.me\/pc2PfJ-aZm","_links":{"self":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts\/42244","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/comments?post=42244"}],"version-history":[{"count":0,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts\/42244\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/media\/19476"}],"wp:attachment":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/media?parent=42244"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/categories?post=42244"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/tags?post=42244"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}