{"id":2605,"date":"2021-09-14T18:29:12","date_gmt":"2021-09-14T16:29:12","guid":{"rendered":"https:\/\/ekonomi101.net\/?p=2605"},"modified":"2021-09-14T18:29:15","modified_gmt":"2021-09-14T16:29:15","slug":"ozel-tuketim-vergisi-nedir","status":"publish","type":"post","link":"https:\/\/ekonomi101.net\/ozel-tuketim-vergisi-nedir\/","title":{"rendered":"\u00d6zel T\u00fcketim Vergisi (\u00d6TV) Nedir?"},"content":{"rendered":"\n<p>\u00d6zel t\u00fcketim vergisi (\u00d6TV) 4760 say\u0131l\u0131 kanuna ekli d\u00f6rt ayr\u0131 listede yer almakta olan mallar \u00fczerinden bir kereye \u00f6zel olacak \u015fekilde tahsil edilmekte olan <strong><a href=\"https:\/\/ekonomi101.net\/vergi\/\" target=\"_blank\" rel=\"noreferrer noopener\">vergi<\/a><\/strong> t\u00fcr\u00fcd\u00fcr. \u00d6zellikle T\u00fcrkiye\u2019de bir\u00e7ok \u00fcr\u00fcn \u00fczerinde uygulanmaktad\u0131r ve daha \u00f6nceden uygulanan \u2018\u2019\u0130stihlal Vergisi\u2019&#8217; ile benzer \u00f6zellikleri i\u00e7eri\u011finde bar\u0131nd\u0131rmaktad\u0131r. Bu vergi t\u00fcr\u00fc ilk olarak <strong><a href=\"https:\/\/europa.eu\/european-union\/index_en\" target=\"_blank\" rel=\"noreferrer noopener\">Avrupa Birli\u011fi<\/a><\/strong> ile uyum \u00e7er\u00e7evesinde yap\u0131lan kanun de\u011fi\u015fiklikleri ile g\u00fcndeme gelmi\u015ftir ve 2002 y\u0131l\u0131nda 4760 say\u0131l\u0131 kanun ile kabul g\u00f6rm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00d6TV Hangi \u00dcr\u00fcnlere Uygulanmaktad\u0131r?<\/strong><\/h2>\n\n\n\n<p>Bu vergi t\u00fcr\u00fc bir\u00e7ok l\u00fcks \u00fcr\u00fcnde, l\u00fcks beyaz e\u015fyalarda, \u00e7evreye zarar\u0131 bulunan \u00fcr\u00fcnlerde ve insan sa\u011fl\u0131\u011f\u0131na zarar verdi\u011fine inan\u0131lan \u00fcr\u00fcnlerde uygulanmaktad\u0131r. T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7erisinde \u00f6zellikle cep telefonu, beyaz e\u015fya ve arabalara uygulanan \u00d6TV vergileri pop\u00fcler olarak tan\u0131nmaktad\u0131r. Ayr\u0131ca, bu vergi t\u00fcr\u00fcn\u00fcn baz\u0131 e\u011flence hizmet ve \u00fcr\u00fcnlerinde de yer ald\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n\n\n\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"772\" height=\"370\" src=\"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/09\/o\u0308tv.jpeg?resize=772%2C370&#038;ssl=1\" alt=\"\u00f6zel t\u00fcketim vergisi\" class=\"wp-image-2607\" title=\"\" data-recalc-dims=\"1\"><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Kimler \u00d6TV \u00d6demekle Y\u00fck\u00fcml\u00fcd\u00fcr?<\/strong><\/h2>\n\n\n\n<p>I, III ve IV tarifeli mallar ile birlikte II say\u0131l\u0131 tarifeli mallardan kay\u0131t ve tescile tabi olmama \u00f6zelli\u011fine sahip olan imal ve ithal edilenler mallar ile birlikte sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirenler i\u00e7in ve l\u00fcks motorlu ara\u00e7 ticareti yapan, arac\u0131 kullanmak \u00fczere ithalat\u0131n\u0131 ger\u00e7ekle\u015ftiren ki\u015filer \u00d6TV \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Ayr\u0131ca, bu ara\u00e7lar\u0131n sat\u0131\u015flar\u0131n\u0131 yapan ki\u015filer ve kurumlarda \u00d6TV \u00f6demek zorundad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00d6TV \u0130stisnas\u0131 Ne Anlam \u0130fade Etmektedir?<\/strong><\/h2>\n\n\n\n<p>\u00d6TV istisnas\u0131, \u00d6TV al\u0131nmas\u0131 gereken \u00fcr\u00fcnlerden bu vergi t\u00fcr\u00fcn\u00fcn al\u0131nmamas\u0131 durumunu ifade etmektedir. 2016 y\u0131l\u0131nda \u00d6TV Kanunu\u2019na eklenmi\u015f olan ge\u00e7ici 7. maddeye g\u00f6re; dolmu\u015f, otob\u00fcs, taksi ve sehir i\u00e7in yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan firmalar bu istisnadan faydalanabilmektedir. Ayr\u0131ca, engelli bireyler de \u00d6TV istisnas\u0131na dahil edilmektedir.<\/p>\n\n\n\n<p>Ayr\u0131ca, diplomatik istisna, askeri ama\u00e7l\u0131 istisna, ithalat ve ihracat istisnas\u0131, kamu kurumlar\u0131na istisna, THK al\u0131mlar\u0131na yap\u0131lan istisna, g\u00fcvenlik kurulu\u015flar\u0131n\u0131n silah al\u0131m\u0131nda yap\u0131lan istisna ve petrol ama\u00e7l\u0131 istisnalar da yap\u0131lmakta olan di\u011fer istisnalar aras\u0131nda yer almaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00d6TV \u00d6deme \u015eekli<\/strong><\/h2>\n\n\n\n<p>Bu vergi t\u00fcr\u00fc beyanname verme s\u00fcreleri i\u00e7erisinde \u00f6denmektedir. \u00d6demeler vergi dairelerinin anla\u015fma sa\u011flad\u0131\u011f\u0131 bankalar arac\u0131l\u0131\u011f\u0131 ile yap\u0131labilmektedir.<\/p>\n\n\n\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"aligncenter size-full is-resized\"><img decoding=\"async\" src=\"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/09\/o\u0308zel-tu\u0308ketim-vergisi.jpeg?resize=740%2C560&#038;ssl=1\" alt=\"\u00f6tv\" class=\"wp-image-2608\" width=\"740\" height=\"560\" title=\"\" data-recalc-dims=\"1\"><\/figure><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00d6TV ve KDV\u2019nin Farkl\u0131 \u00d6zellikleri Nelerdir?<\/strong><\/h2>\n\n\n\n<p>\u00d6TV ve KDV baz\u0131 \u00f6zellikler bak\u0131m\u0131ndan birbiri ile benzerlik g\u00f6sterebilmektedir. Bu iki vergi t\u00fcr\u00fcn\u00fc birbirinden ay\u0131ran en \u00f6nemli fark ise \u00d6TV\u2019nin tek a\u015famal\u0131 olarak \u00f6denen bir vergi t\u00fcr\u00fc olmas\u0131d\u0131r. \u0130lgili \u00fcr\u00fcnlerden sadece bir kereye \u00f6zel olacak \u015fekilde imalat, ithalat ve ilk iktisap s\u0131ras\u0131nda al\u0131nmaktad\u0131r. Bu mallar\u0131n el de\u011fi\u015fimi s\u0131ras\u0131nda ise yeniden \u00d6TV \u00f6denmemektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u00d6TV Nas\u0131l Hesaplan\u0131r ve Oranlar\u0131 Nelerdir?<\/strong><\/h2>\n\n\n\n<p>Bu vergi t\u00fcr\u00fcn\u00fcn tutar\u0131 \u00e7e\u015fitli web siteleri arac\u0131l\u0131\u011f\u0131 ile hesaplanabilmektedir. Ayr\u0131ca, bu vergi t\u00fcr\u00fcn\u00fc hesaplarken KDV\u2019nin de dahil edilece\u011fi \u015fekilde hesaplama yap\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr ve g\u00fcn\u00fcm\u00fcz \u015fartlar\u0131nda internet siteleri kullan\u0131larak bu vergilerin hesaplanmas\u0131 olduk\u00e7a kolayd\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00d6zel t\u00fcketim vergisi (\u00d6TV) 4760 say\u0131l\u0131 kanuna ekli d\u00f6rt ayr\u0131 listede yer almakta olan mallar \u00fczerinden bir kereye \u00f6zel olacak \u015fekilde tahsil edilmekte olan vergi t\u00fcr\u00fcd\u00fcr.<\/p>\n","protected":false},"author":1,"featured_media":2608,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[865],"tags":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/09\/o\u0308zel-tu\u0308ketim-vergisi.jpeg?fit=740%2C560&ssl=1","_links":{"self":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2605"}],"collection":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/comments?post=2605"}],"version-history":[{"count":1,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2605\/revisions"}],"predecessor-version":[{"id":2609,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2605\/revisions\/2609"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media\/2608"}],"wp:attachment":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media?parent=2605"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/categories?post=2605"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/tags?post=2605"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}