{"id":1575,"date":"2025-03-29T16:08:40","date_gmt":"2025-03-29T13:08:40","guid":{"rendered":"https:\/\/karakoyymm.com\/?p=1575"},"modified":"2025-03-29T16:08:40","modified_gmt":"2025-03-29T13:08:40","slug":"1-paket-sigaranin-ne-kadari-vergi-dumani","status":"publish","type":"post","link":"https:\/\/karakoyymm.com\/?p=1575","title":{"rendered":"1 Paket Sigaran\u0131n Ne Kadar\u0131 Vergi Duman\u0131?"},"content":{"rendered":"\n

1 paket sigarada 20 adet sigara bulunmaktad\u0131r. \u0130nsan\u0131n akl\u0131na ilk okuyu\u015fta belki vergiden \u00f6nce neden 20 adet sorusu gelebilir. Bu durum bilimsel temelli asl\u0131nda. Beyindeki h\u00fccrelerde nikotin etkisi 45 dakikada ge\u00e7mektedir. Bir insanda g\u00fcnde, ortalama 16 saat uyan\u0131k kal\u0131yorsa ortalama 20 adet sigaraya ihtiya\u00e7 duymaktad\u0131r.<\/p>\n\n\n\n

Sigaradan \u00d6TV hesaplan\u0131p al\u0131n\u0131rken bir\u00e7ok husus g\u00f6zetilmektedir. Bunlardan baz\u0131lar\u0131:<\/p>\n\n\n\n

-Bir taraftan vergi geliri olan sigaradaki \u00d6TV art\u0131\u015f\u0131 bir taraftan da sigaran\u0131n enflasyon sepetinde \u00f6nemli yer kaplamas\u0131ndan kaynakl\u0131 olarak enflasyon art\u0131\u015f\u0131d\u0131r. Hatta bu art\u0131\u015f sigara i\u00e7enlerin enflasyon dolay\u0131s\u0131yla i\u00e7meyenler \u00fczerinde de etkili oldu\u011fu bir art\u0131\u015ft\u0131r.<\/p>\n\n\n\n

-Sa\u011fl\u0131k otoritesi ise hem sa\u011fl\u0131kl\u0131 ya\u015fam i\u00e7in hem fakir halk\u0131n daha az g\u0131da harcamas\u0131 yap\u0131p daha \u00e7ok zararl\u0131 al\u0131\u015fkanl\u0131klara y\u00f6nelmesini engellemek i\u00e7in sigaradaki vergi art\u0131\u015f\u0131na s\u0131cak bakmaktad\u0131r.<\/p>\n\n\n\n

-B\u00fct\u00e7e gelirleri i\u00e7inde %20\u2019lik paya sahip olan \u00d6TV\u2019nin %30\u2019a yak\u0131n\u0131n\u0131n t\u00fct\u00fcn mamullerinden elde edilmesi sigaray\u0131 Maliye \u0130daresinin optimal hedefleri i\u00e7in \u00f6nemli kaynak rezervi haline d\u00f6n\u00fc\u015ft\u00fcrmektedir<\/p>\n\n\n\n

Sigara bayisinin satt\u0131\u011f\u0131 sigara fi\u015finde KDV\u2019nin 0,00 TL g\u00f6z\u00fckmesi ise sigarada KDV\u2019nin olmad\u0131\u011f\u0131 anlam\u0131na gelmiyor. \u00c7\u00fcnk\u00fc toptanc\u0131 taraf\u0131ndan bayi karlar\u0131 ve KDV d\u00e2hil edilip perakendecilere sigara sat\u0131\u015f\u0131 yap\u0131l\u0131rken KDV devlete beyan edilip \u00f6denmektedir. Yani perakendeciler toptanc\u0131lardan sigara alaca\u011f\u0131 zaman i\u00e7iciler ad\u0131na KDV\u2019yi pe\u015fin \u00f6demektedir. Sigaradaki KDV oran\u0131 (%18) ise perakende sat\u0131\u015f fiyat\u0131n\u0131n y\u00fczde 15.25\u2019ine denk gelmektedir. Ayr\u0131ca KDV \u00d6TV d\u00e2hil hesapland\u0131\u011f\u0131 i\u00e7in \u00d6TV\u2019deki ger\u00e7ekle\u015ftirilen bir art\u0131\u015f sigara fiyat\u0131nda \u00d6TV\u2019nin KDV\u2019si kadar art\u0131\u015f do\u011furmaktad\u0131r.<\/p>\n\n\n\n

Bu durumda \u00f6rne\u011fin:10 TL\u2019lik bir sigarada ne kadar vergi y\u00fck\u00fcn\u00fcn oldu\u011funu beraber hesaplayal\u0131m.<\/p>\n\n\n\n

10 TL\u2019lik sigarada KDV\u2019siz fiyat (10\/1,18)8,48 TL\u2019dir. Yani \u00d6TV d\u00e2hil fiyat 8,48 TL\u2019dir. Buradaki 1,52 TL\u2019lik KDV\u2019de perakende sat\u0131\u015f fiyat\u0131n\u0131n yukar\u0131da de\u011finildi\u011fi \u00fczere %15,25\u2019ine denk gelmektedir. Sigaradaki \u00d6TV ise asgari ve maktu olmak \u00fczere 2 t\u00fcrl\u00fcd\u00fcr.<\/p>\n\n\n\n

Asgari maktu vergi tutar\u0131, sigaran\u0131n d\u00fc\u015f\u00fck fiyatla sat\u0131lmas\u0131n\u0131 engellemeye y\u00f6nelik bir unsurdur. Sigar\u0131n\u0131n perakende sat\u0131\u015f fiyat\u0131 ile vergi oran\u0131 \u00e7arp\u0131l\u0131r, bulunan rakam asgari maktu vergi tutar\u0131ndan b\u00fcy\u00fckse \u00e7arp\u0131m sonucu bulunan nispi vergi; d\u00fc\u015f\u00fck ise asgari maktu vergi tutar\u0131 esas al\u0131n\u0131r. Bu durumda 10 liral\u0131k sigarada 6,3 TL\u2019lik(10 TL*%63) nispi vergi, 5,6 TL\u2019lik(20*0,28 TL)asgari maktu vergi tutar\u0131n\u0131n \u00fcst\u00fcnde kald\u0131\u011f\u0131 i\u00e7in 6,3 TL\u2019lik nispi vergi esas al\u0131n\u0131r. Ayr\u0131ca her bir paket sigara i\u00e7in a\u015fa\u011f\u0131daki tablodan g\u00f6r\u00fclece\u011fi \u00fczere 0,42 TL\u2019lik maktu vergi bulunmaktad\u0131r<\/p>\n\n\n\n

G.T.\u0130.P. No<\/strong><\/td>Mal \u0130smi<\/strong><\/td>Vergi Oran\u0131 (%)<\/strong><\/td>Asgari Maktu Vergi Tutar\u0131 (TL)<\/strong><\/td>Maktu Vergi Tutar\u0131 (TL)<\/strong><\/td><\/tr>
2402.21<\/td>T\u00fct\u00fcn \u0130\u00e7eren Sigaralar<\/td>63,00<\/td>0,28<\/td>0,42<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Bu durumda: al\u0131nan 10 TL\u2019lik bir sigarada devlete 6,72 TL(6,3+0,42) \u00d6TV 1,52 TL ise KDV \u00f6denmektedir. Yani 10 liral\u0131k sigaran\u0131n %82,4\u2019\u00fcn\u00fc yani 8,24 TL\u2019sini vergi duman\u0131 olu\u015fturmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

1 paket sigarada 20 adet sigara bulunmaktad\u0131r. \u0130nsan\u0131n akl\u0131na ilk okuyu\u015fta belki vergiden \u00f6nce neden 20 adet sorusu gelebilir. Bu durum bilimsel […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1575","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1575","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1575"}],"version-history":[{"count":1,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1575\/revisions"}],"predecessor-version":[{"id":1576,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/1575\/revisions\/1576"}],"wp:attachment":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1575"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1575"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1575"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}