{"id":92392,"date":"2016-06-13T15:45:47","date_gmt":"2016-06-13T12:45:47","guid":{"rendered":"http:\/\/epochtimestr.com\/?p=92392"},"modified":"2016-06-13T15:45:47","modified_gmt":"2016-06-13T12:45:47","slug":"damga-vergisi-ve-harclar-kanununda-duzenlemeler-yapilacak","status":"publish","type":"post","link":"https:\/\/epochtimestr.com\/index.php\/damga-vergisi-ve-harclar-kanununda-duzenlemeler-yapilacak","title":{"rendered":"Damga Vergisi Ve Har\u00e7lar Kanununda D\u00fczenlemeler Yap\u0131lacak"},"content":{"rendered":"

Ba\u015fbakan Yard\u0131mc\u0131s\u0131 Nurettin Canikli, “Damga vergisi ve har\u00e7lar kanununda yat\u0131r\u0131mc\u0131n\u0131n maliyetini azaltacak d\u00fczenlemeler yap\u0131lacak.S\u00f6zle\u015fmelerde sadece bir n\u00fcsha \u00fczerinden damga vergisi ve noter harc\u0131 al\u0131nacakt\u0131r.52 y\u0131l sonra b\u00f6yle bir d\u00fczenlemenin yap\u0131lmas\u0131 son derece \u00f6nemlidir” dedi.<\/h2>\n
\"1682717\"
Foto\u011fraf:\u0130HA<\/figcaption><\/figure>\n

Ba\u015fbakan Binali Y\u0131ld\u0131r\u0131m ba\u015fkanl\u0131\u011f\u0131nda \u00c7ankaya K\u00f6\u015fk\u00fc\u2019nde ger\u00e7ekle\u015fen Bakanlar Kurulu Toplant\u0131s\u0131 sona erdi. Toplant\u0131n\u0131n g\u00fcndemine ili\u015fkin a\u00e7\u0131klamay\u0131 ise Ba\u015fbakan Yard\u0131mc\u0131s\u0131 Nurettin Canikli yapt\u0131. Vergiyle ilgili, G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n alan\u0131na giren Ticaret Kanunu, \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 ile ilgili d\u00fczenlemelerin olaca\u011f\u0131n\u0131 bildiren Canikli, \u201cYap\u0131lacak olan yat\u0131r\u0131mlar\u0131 ana ba\u015fl\u0131klar itibariyle \u015fu \u015fekilde \u00f6zetlemek m\u00fcmk\u00fcn, \u00f6zellikle damga vergisi ve har\u00e7lar kanununda bu anlamda \u00e7ok \u00f6nemli yat\u0131r\u0131mc\u0131n\u0131n maliyetini azaltacak d\u00fczenlemeler yap\u0131lacak. Bu konuda yat\u0131r\u0131mc\u0131lar\u0131m\u0131z bu i\u015flemlerle ilgili olarak \u00f6denen damga ve har\u00e7 nedeniyle zaman zaman \u015fikayetlerini ifade edebilmekte. Bu ger\u00e7ekten hareketle bu alanda yapaca\u011f\u0131m\u0131z en \u00f6nemli d\u00fczenlemelerden bir tanesi, s\u00f6zle\u015fmelerde sadece bir n\u00fcsha \u00fczerinden damga vergisi ve noter harc\u0131 al\u0131nacakt\u0131r. \u015euanda bir s\u00f6zle\u015fmenin b\u00fct\u00fcn n\u00fcshalar\u0131ndan hem damga vergisi hem de noter harc\u0131 al\u0131nmaktad\u0131r. D\u00fczenleme ile sadece bir n\u00fcsha \u00fczerinden bu maliyet yat\u0131r\u0131mc\u0131ya yans\u0131t\u0131lacakt\u0131r. 52 y\u0131ldan sonra b\u00f6yle bir d\u00fczenlemenin yap\u0131lm\u0131\u015f olmas\u0131 da son derece \u00f6nemlidir. Belli tutar\u0131 ihtiva eden s\u00f6zle\u015fme ve ka\u011f\u0131tlar\u0131n de\u011fi\u015ftirilmesi halinde yaln\u0131zca artan tutar \u00fczerinden har\u00e7 al\u0131nacakt\u0131r\u201d diye konu\u015ftu.
\nKamu ihalelerinde ihalenin iptal edilmesi halinde \u00f6denen ihale karar\u0131 damga vergisinin iade edilece\u011fini belirten Canikli, \u201cSigorta s\u00f6zle\u015fmelerine tan\u0131nm\u0131\u015f bulunan damga vergisi istisna kapsam\u0131na di\u011fer ka\u011f\u0131tlarda yer alan sigorta yapt\u0131rma taahh\u00fctleri de dahil edilecektir. Y\u00fcksek ve orta ileri teknoloji sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlerin imalat\u0131na ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar\u0131n damga vergisinden ve s\u00f6z konusu ka\u011f\u0131tlar ve i\u015flemlerin har\u00e7tan istisna edilmesi sa\u011flanacakt\u0131r\u201d dedi.<\/p>\n

\u201c\u015e\u0130RKET KURULU\u015e MAL\u0130YETLER\u0130 AZALTILARAK \u015e\u0130RKET KURULU\u015eUNUN DAHA KISA S\u00dcREDE VE DAHA AZ MAL\u0130YETLE YAPILMASI GER\u00c7EKLE\u015eT\u0130R\u0130LECEKT\u0130R\u201d
\nCanikli, \u015funlar\u0131 kaydetti:<\/strong>
\n\u201cYat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda yat\u0131r\u0131m mallar\u0131na ili\u015fkin olarak yat\u0131r\u0131m te\u015fvik belgesi sahibi yat\u0131r\u0131mc\u0131lar ile bu mallar\u0131n \u00fcreticileri ve tedarik\u00e7ileri aras\u0131nda d\u00fczenlenen ka\u011f\u0131tlar\u0131n damga vergisinden s\u00f6z konusu ka\u011f\u0131tlara ili\u015fkin i\u015flemlerin har\u00e7tan istisna edilmesi sa\u011flanacakt\u0131r. \u0130n\u015fa edilen binalara bina harc\u0131 istisnas\u0131 ve imarla ilgili har\u00e7lara ili\u015fkin istisna ile 5 y\u0131l s\u00fcre ile emlak vergisinden istisna getirilecektir. Yurt d\u0131\u015f\u0131ndaki fuarlara kat\u0131l\u0131m amac\u0131yla yap\u0131lan i\u015flemlerin har\u00e7lardan d\u00fczenlenen ka\u011f\u0131tlar\u0131nda damga vergisinden istisna edilmesi sa\u011flanacakt\u0131r. \u015eirketlerin kurulu\u015f a\u015famas\u0131ndaki defter tasdik i\u015flemlerinden bundan sonra har\u00e7 al\u0131nmayacak. Tacirlerin veya \u015firketlerin kurucular\u0131n\u0131n imzalar\u0131n\u0131 g\u00f6steren sirk\u00fclerlerin noter yerine ticaret sicilinde yapabilmelerine imkan sa\u011flanacak. \u015eirketlerin t\u00fcr de\u011fi\u015fikli\u011fiyle, tasfiye s\u00fcre\u00e7leri kolayla\u015ft\u0131r\u0131lacak. T\u00fcrkiye\u2019de i\u015f yapma kolayl\u0131\u011f\u0131n\u0131 artt\u0131rmak amac\u0131yla bu i\u015flemler D\u00fcnya Bankas\u0131 taraf\u0131ndan takip ediliyor ve her y\u0131l raporlan\u0131yor. T\u00fcrkiye i\u015f yapma kolayl\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan 189 \u00fclke aras\u0131ndan 55.s\u0131rada. \u0130yi bir s\u0131ra ama bunun daha da yukar\u0131lara g\u00f6t\u00fcr\u00fclmesi gerekiyor. Bunu sa\u011flayacak \u00f6zellikle \u015firket kurulu\u015f i\u015flemlerinde ortaya \u00e7\u0131kan gereksiz b\u00fcrokratik formaliteler tamamen bertaraf edilecek. \u015eirket kurulu\u015f maliyetleri azalt\u0131larak \u015firket kurulu\u015funun daha k\u0131sa s\u00fcrede ve daha az maliyetle yap\u0131lmas\u0131 ger\u00e7ekle\u015ftirilecektir.\u201d
\nCanikli, Ar-Ge faaliyetlerinin te\u015fvik potansiyelini daha da artt\u0131rd\u0131klar\u0131n\u0131 anlatt\u0131.<\/p>\n

B\u00f6lgesel y\u00f6netim merkezlerine bir tak\u0131m te\u015fvikler getirdiklerini de ifade eden Canikli, \u201cUluslar aras\u0131 \u015firketlerin birden fazla \u00fclkeyle ilgili T\u00fcrkiye\u2019den yapt\u0131klar\u0131 y\u00f6netim i\u00e7in olu\u015fturulan b\u00f6lgesel y\u00f6netim merkezlerinin \u00f6zellikle \u00e7al\u0131\u015fanlar\u0131na y\u00f6nelik \u00fccretler \u00fczerinden al\u0131nan vergilerine istisna getiriyoruz. Birikimli hayat sigortalar\u0131ndan toplu \u00e7ekme de\u011fil, daha uzun vadeli ve emeklilik \u00f6demesi \u015feklinde ayl\u0131k \u00f6deme \u015feklinde uygulamay\u0131 te\u015fvik etmek amac\u0131yla bu \u015fekilde tercihini kullananlar i\u00e7in ilave te\u015fvik mekanizmalar\u0131n\u0131 getiriyoruz. \u0130slam \u00fclkelerinden sermaye ak\u0131\u015f\u0131n\u0131 h\u0131zland\u0131rmak ve oradaki finansman imkanlar\u0131n\u0131n T\u00fcrkiye\u2019ye aktar\u0131lmas\u0131 amac\u0131yla faizsiz finans \u00fcr\u00fcnlerinin yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131n\u0131n \u00f6n\u00fcndeki t\u00fcm engelleri kald\u0131r\u0131yoruz. Bu kapsamda Kurumlar Vergisi Kanunu, Katma De\u011fer Vergisi Kanunu, Damga Vergisi Kanunu ve Har\u00e7lar Kanunu\u2019nda d\u00fczenlemeler yap\u0131l\u0131yor. Kira sertifikas\u0131na ili\u015fkin kurumlar vergisi Kanununda yer alan istisnalar yeniden d\u00fczenleniyor. Her t\u00fcrl\u00fc varl\u0131k ve haklar istisna kapsam\u0131na al\u0131n\u0131yor\u201d a\u00e7\u0131klamas\u0131nda bulundu.<\/p>\n

\u201cTURKUAZ KART UYGULAMASI BA\u015eLATILACAK\u201d<\/strong>
\n\u201cMuhtasar beyanname ile Sosyal G\u00fcvenlik Kurum bildirgesini birle\u015ftiriyoruz\u201d diyen Canikli, Bu da m\u00fckelleflerde i\u015fletmelerde hem bir tasarruf sa\u011flayacak hem de kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131n azalt\u0131lmas\u0131na katk\u0131 sa\u011flayacak. Yabanc\u0131lar\u0131n T\u00fcrkiye\u2019deki \u00e7al\u0131\u015fmalar\u0131na ili\u015fkin \u015fartlar iyile\u015ftirilmekte esneklik sa\u011flay\u0131c\u0131 d\u00fczenlemeler hayata ge\u00e7irilecektir. Bug\u00fcne kadar farkl\u0131 bakanl\u0131klar taraf\u0131ndan verilen uluslar aras\u0131 \u00e7al\u0131\u015fma izinleri bundan sonra tek bakanl\u0131k taraf\u0131ndan koordine edilecek ve y\u00fcr\u00fct\u00fclecek, \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 taraf\u0131ndan. Bug\u00fcne kadar nitelikli yabanc\u0131 yat\u0131r\u0131mc\u0131 ve \u00e7al\u0131\u015fanlara ili\u015fkin T\u00fcrkiye\u2019de \u00e7al\u0131\u015fmalar\u0131na ili\u015fkin bir kolayl\u0131k yok iken \u00fclkemizin kalk\u0131nmas\u0131n\u0131 destekleyecek yat\u0131r\u0131mlar\u0131 yapacak bilimsel ve teknolojik geli\u015fmeye katk\u0131 sa\u011flayacak nitelikli yabanc\u0131lara \u00fclkemizde s\u00fcresiz \u00e7al\u0131\u015fma ve ikamet sa\u011flayan Turkuaz Kart verilecek. Bu uygulama ba\u015flat\u0131lacak\u201d ifadelerini kulland\u0131.<\/p>\n

Canikli, Suriyeli m\u00fclteciler i\u00e7in daha kolay \u00e7al\u0131\u015fma izni verilmesinin \u00f6n\u00fcn\u00fcn a\u00e7\u0131ld\u0131\u011f\u0131na da dikkat \u00e7ekti.
\nCanikli, konu\u015fmas\u0131n\u0131 \u015f\u00f6yle s\u00fcrd\u00fcrd\u00fc:<\/strong>
\n\u201cBug\u00fcne kadar g\u00fcvenlik nedeniyle yabanc\u0131lara ait \u00e7al\u0131\u015fma izinleri, sadece yabanc\u0131n\u0131n yurda giri\u015f yasa\u011f\u0131 olmas\u0131 halinde reddediliyordu. Onun d\u0131\u015f\u0131nda kamu sa\u011fl\u0131\u011f\u0131, g\u00fcvenli\u011fi ve kamu d\u00fczeni a\u00e7\u0131s\u0131ndan bir de\u011ferlendirme ve reddetme imkan\u0131 s\u00f6z konusu de\u011fildi. Bu d\u00fczenleme ile T\u00fcrkiye\u2019ye giri\u015f yasa\u011f\u0131 olanlar\u0131n d\u0131\u015f\u0131nda ayr\u0131ca kamu sa\u011fl\u0131\u011f\u0131, kamu d\u00fczeni ve g\u00fcvenli\u011fi a\u00e7\u0131s\u0131ndan sak\u0131ncal\u0131 ki\u015filerin \u00e7al\u0131\u015fma izinlerinin iptal edilmesi hususu yasal stat\u00fcye kavu\u015fturulmaktad\u0131r. Esas\u0131nda bu uygulan\u0131yor ama yasal bir d\u00fczenleme olmad\u0131\u011f\u0131 i\u00e7in mahkemeler taraf\u0131ndan \u00e7o\u011funlukla iptal edilmektedir. Bu sak\u0131ncan\u0131n ortadan kald\u0131r\u0131lmas\u0131 i\u00e7in bu d\u00fczenleme yap\u0131lmaktad\u0131r. \u00dclkemizin kalk\u0131nmas\u0131n\u0131 destekleyen yat\u0131r\u0131mlar\u0131 yapacak, yat\u0131r\u0131mlar\u0131n kapsam\u0131, miktar\u0131 ve hangi yat\u0131r\u0131mlar\u0131n yap\u0131lmas\u0131 halinde verilece\u011fi belirlenecek. \u00dclkemizin kalk\u0131nmas\u0131n\u0131 destekleyen yat\u0131r\u0131mlar\u0131 yapacak, \u00fclkemizin bilimsel ve teknolojik geli\u015fimine katk\u0131 sa\u011flayacak nitelikli yabanc\u0131lara \u00fclkemizde s\u00fcresiz \u00e7al\u0131\u015fma ve ikamet sa\u011flayan Turkuaz Kart uygulamas\u0131 ba\u015flat\u0131lacak.\u201d<\/p>\n

\u0130HA<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Ba\u015fbakan Yard\u0131mc\u0131s\u0131 Nurettin Canikli, “Damga vergisi ve har\u00e7lar kanununda yat\u0131r\u0131mc\u0131n\u0131n maliyetini azaltacak d\u00fczenlemeler yap\u0131lacak.S\u00f6zle\u015fmelerde sadece bir n\u00fcsha \u00fczerinden damga vergisi ve noter harc\u0131 al\u0131nacakt\u0131r.52 y\u0131l sonra b\u00f6yle bir d\u00fczenlemenin yap\u0131lmas\u0131 son derece \u00f6nemlidir” dedi. Ba\u015fbakan Binali Y\u0131ld\u0131r\u0131m ba\u015fkanl\u0131\u011f\u0131nda \u00c7ankaya K\u00f6\u015fk\u00fc\u2019nde ger\u00e7ekle\u015fen Bakanlar Kurulu Toplant\u0131s\u0131 sona erdi. Toplant\u0131n\u0131n g\u00fcndemine ili\u015fkin a\u00e7\u0131klamay\u0131 ise Ba\u015fbakan Yard\u0131mc\u0131s\u0131 Nurettin Canikli […]<\/p>\n","protected":false},"author":12464,"featured_media":92393,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_focuskw":"","_yoast_wpseo_title":"","_yoast_wpseo_metadesc":"","_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"footnotes":"","_yoast_wpseo_focuskw_text_input":""},"categories":[37],"tags":[5422],"yoast_head":"\nDamga Vergisi Ve Har\u00e7lar Kanununda D\u00fczenlemeler Yap\u0131lacak - The Epoch Times TR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/epochtimestr.com\/index.php\/damga-vergisi-ve-harclar-kanununda-duzenlemeler-yapilacak\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Damga Vergisi Ve Har\u00e7lar Kanununda D\u00fczenlemeler Yap\u0131lacak - The Epoch Times TR\" \/>\n<meta property=\"og:description\" content=\"Ba\u015fbakan Yard\u0131mc\u0131s\u0131 Nurettin Canikli, “Damga vergisi ve har\u00e7lar kanununda yat\u0131r\u0131mc\u0131n\u0131n maliyetini azaltacak d\u00fczenlemeler yap\u0131lacak.S\u00f6zle\u015fmelerde sadece bir n\u00fcsha \u00fczerinden damga vergisi ve noter harc\u0131 al\u0131nacakt\u0131r.52 y\u0131l sonra b\u00f6yle bir d\u00fczenlemenin yap\u0131lmas\u0131 son derece \u00f6nemlidir” dedi. 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