{"id":954,"date":"2025-02-21T01:36:05","date_gmt":"2025-02-20T22:36:05","guid":{"rendered":"http:\/\/karakoyymm.com\/?p=954"},"modified":"2025-02-23T01:18:51","modified_gmt":"2025-02-22T22:18:51","slug":"ekonomik-savasa-vergisel-cephe","status":"publish","type":"post","link":"https:\/\/karakoyymm.com\/?p=954","title":{"rendered":"Ekonomik Sava\u015fa Vergisel Cephe"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"954\" class=\"elementor elementor-954\">\n\t\t\t\t<div class=\"elementor-element elementor-element-242dba80 e-flex e-con-boxed e-con e-parent\" data-id=\"242dba80\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22f9058 elementor-widget elementor-widget-image\" data-id=\"22f9058\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"200\" height=\"300\" src=\"https:\/\/karakoyymm.com\/wp-content\/uploads\/2025\/02\/ce5cdebad718580706c0a97d8d569d21_ctimvste878c739m7npg_image-200x300.png\" class=\"attachment-medium size-medium wp-image-823\" alt=\"\" srcset=\"https:\/\/karakoyymm.com\/wp-content\/uploads\/2025\/02\/ce5cdebad718580706c0a97d8d569d21_ctimvste878c739m7npg_image-200x300.png 200w, https:\/\/karakoyymm.com\/wp-content\/uploads\/2025\/02\/ce5cdebad718580706c0a97d8d569d21_ctimvste878c739m7npg_image-230x345.png 230w, https:\/\/karakoyymm.com\/wp-content\/uploads\/2025\/02\/ce5cdebad718580706c0a97d8d569d21_ctimvste878c739m7npg_image-350x525.png 350w, https:\/\/karakoyymm.com\/wp-content\/uploads\/2025\/02\/ce5cdebad718580706c0a97d8d569d21_ctimvste878c739m7npg_image-480x720.png 480w, https:\/\/karakoyymm.com\/wp-content\/uploads\/2025\/02\/ce5cdebad718580706c0a97d8d569d21_ctimvste878c739m7npg_image.png 683w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-251356d8 elementor-widget elementor-widget-text-editor\" data-id=\"251356d8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>Son g\u00fcnlerde piyasay\u0131 sarsan ekonomik sava\u015fta dolar kuru en b\u00fcy\u00fck silah olarak kullan\u0131l\u0131yor. Kurda ya\u015fanan hareketlili\u011fin nedeninin spek\u00fclatif ve manip\u00fclatif oldu\u011fu art\u0131k su g\u00f6t\u00fcrmez bir ger\u00e7ektir. Piyasadaki akt\u00f6rler ise bu sava\u015fa y\u00f6nelik savunma planlar\u0131n\u0131 a\u00e7\u0131klad\u0131lar. Ancak dikkat edilmesi gereken husus uzun vadede eyleme ge\u00e7meyen a\u00e7\u0131klamalar\u0131n ekonomik sava\u015f\u0131n gidi\u015fat\u0131n\u0131 de\u011fi\u015ftirmeyece\u011fidir. Savunma ve s\u00f6zsel g\u00fcven vermenin yan\u0131nda i\u00e7 akt\u00f6rler ve ba\u011f\u0131ms\u0131z hareket eden yabanc\u0131 sermaye desteklenmelidir. Bu destek do\u011frudan olabilece\u011fi gibi d\u00fc\u015fmana kar\u015f\u0131 m\u00fcdahale \u015feklinde de olabilir.<\/p>\n\n\n\n<p>Bu kapsamda vergisel a\u00e7\u0131dan ise spek\u00fclatif ve manip\u00fclatif hareketlili\u011fe kar\u015f\u0131 eylemsel \u00e7er\u00e7evede a\u015fa\u011f\u0131da say\u0131lan \u015fekillerde m\u00fcdahale edilebilir.<\/p>\n\n\n\n<p>-Yabanc\u0131 parayla yap\u0131lan kira s\u00f6zle\u015fmelerinde damga vergisi oran\u0131 art\u0131r\u0131labilir.(\u00d6zellikle al\u0131\u015fveri\u015f merkezlerinde ki kiralamalarda TL ile s\u00f6zle\u015fme yap\u0131lmas\u0131n\u0131 cazip boyuta getirecek \u015fekilde.)<\/p>\n\n\n\n<p>-GVK 40\/1\u2019inci maddesinde yer alan ihracatta g\u00f6t\u00fcr\u00fc gider oran\u0131nda art\u0131\u015f ger\u00e7ekle\u015ftirilebilir. B\u00f6ylece \u00fclkeye d\u00f6viz giri\u015fi sa\u011flayan ihracat\u00e7\u0131lara destek sa\u011flanm\u0131\u015f olunur.<\/p>\n\n\n\n<p>-Vadeli ithalatta KKDF\u2019den ka\u00e7\u0131\u015f i\u00e7in firmalar\u0131n zorunlu tercih alan\u0131 pe\u015fin ticaretin neden oldu\u011fu yabanc\u0131 para talebinin \u00f6nlenmesi ad\u0131na TL ile yap\u0131lacak ithalatta KKDF s\u0131f\u0131rlanabilir.<a href=\"#_ftn1\" id=\"_ftnref1\">[1]<\/a> Bu durum kur bask\u0131s\u0131n\u0131n yan\u0131nda ihracat\u0131n maliyetini d\u00fc\u015f\u00fcr\u00fcp ihracat pazar alan\u0131n\u0131n art\u0131\u015f\u0131na kaynakl\u0131k sa\u011flayabilir (Kabul kredili, vadeli akreditif ve mal mukabili \u00f6deme \u015fekillerine g\u00f6re yap\u0131lan ithalatta fon kesinti oran\u0131 %6)<\/p>\n\n\n\n<p>-2018-2019 y\u0131llar\u0131nda olu\u015fan kambiyo zararlar\u0131ndan m\u00fctevellit ge\u00e7mi\u015f y\u0131l zararlar\u0131 5 y\u0131l ile ba\u011fl\u0131 kalmaks\u0131z\u0131n kurum kazanc\u0131ndan&nbsp; indirilebilir. Bu kapsamda kurumlar vergisi kanunun zarar mahsubu ba\u015fl\u0131kl\u0131 9\u2019uncu maddesine ge\u00e7ici h\u00fck\u00fcm konabilir.<\/p>\n\n\n\n<p>-Yurti\u00e7inde yerle\u015fiklerin kendi aralar\u0131nda yabanc\u0131 para \u00fczerinden yapacaklar\u0131 kiralama hizmeti i\u015flemlerinde KDV oran\u0131 art\u0131r\u0131labilir.<\/p>\n\n\n\n<p>-Dan\u0131\u015ftay Dava Daireleri Kurulu&nbsp; haz\u0131r kur farklar\u0131n\u0131n KDV matrah\u0131na d\u00e2hil olmad\u0131\u011f\u0131 karar\u0131n\u0131 vermi\u015fken vergisel d\u00fczenleme ile karar fiiliyata ge\u00e7irilerek kur farklar\u0131 vade fark\u0131 mahiyetinde olmaktan \u00e7\u0131kart\u0131l\u0131p KDV matrah\u0131na d\u00e2hil etmekten vazge\u00e7ilebilir.<\/p>\n\n\n\n<p>-Kasas\u0131nda ve bankadaki yabanc\u0131 para hesab\u0131nda bulunan yabanc\u0131 paray\u0131 TL\u2019ye \u00e7eviren \u015firketler i\u00e7in olu\u015fan kambiyo kar\u0131, KV y\u00f6n\u00fcnden zarar dahi olsa indirilecek istisnalar b\u00f6l\u00fcm\u00fc i\u00e7erisinde ge\u00e7ici d\u00f6nem i\u00e7in yer alabilir.<\/p>\n\n\n\n<p>-T\u00fcrk futbolcular i\u00e7in yabanc\u0131 para ile yap\u0131lan s\u00f6zle\u015fmelere istinaden yap\u0131lan \u00f6demeler kapsam\u0131nda kesilen \u00fccret stopajlar\u0131 kul\u00fcplere iade edilmeyerek en az\u0131ndan T\u00fcrk sporcular nezdinde TL\u2019ye ge\u00e7i\u015f sa\u011flanabilir.<\/p>\n\n\n\n<p>-KVK 10\/\u011f maddesinde yer alan e\u011fitim ve sa\u011fl\u0131k alan\u0131nda faaliyet g\u00f6steren ve T\u00fcrkiye\u2019de yerle\u015fmi\u015f olmayan ki\u015filere hizmet veren i\u015fletmelerin m\u00fcnhas\u0131ran bu faaliyetlerinden elde ettikleri kazanc\u0131n %50\u2019sine tan\u0131nan indirim oran\u0131 %100\u2019e \u00e7\u0131kart\u0131l\u0131p bu i\u015fletmelerin vergisel maliyetleri azalt\u0131larak di\u011fer \u00fclkeler nezdinde bu hizmetlerde fiyat ucuzlamas\u0131 olu\u015fturup \u00fclkeye d\u00f6viz girdisi sa\u011flanabilir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><a href=\"#_ftnref1\" id=\"_ftn1\">[1]<\/a> http:\/\/www.businessht.com.tr\/yorum\/haber\/2102620-doviz-talebine-kkdf-care-olabilir-mi<\/p>\n\n\n\n<p><\/p>\n\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Son g\u00fcnlerde piyasay\u0131 sarsan ekonomik sava\u015fta dolar kuru en b\u00fcy\u00fck silah olarak kullan\u0131l\u0131yor. Kurda ya\u015fanan hareketlili\u011fin nedeninin spek\u00fclatif ve manip\u00fclatif oldu\u011fu art\u0131k [&hellip;]<\/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-954","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/954","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=954"}],"version-history":[{"count":4,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/954\/revisions"}],"predecessor-version":[{"id":1237,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=\/wp\/v2\/posts\/954\/revisions\/1237"}],"wp:attachment":[{"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=954"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=954"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/karakoyymm.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=954"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}