{"id":2610,"date":"2021-09-15T20:01:49","date_gmt":"2021-09-15T18:01:49","guid":{"rendered":"https:\/\/ekonomi101.net\/?p=2610"},"modified":"2021-09-15T20:04:06","modified_gmt":"2021-09-15T18:04:06","slug":"katma-deger-vergisi-nedir","status":"publish","type":"post","link":"https:\/\/ekonomi101.net\/katma-deger-vergisi-nedir\/","title":{"rendered":"Katma De\u011fer Vergisi (KDV) Nedir?"},"content":{"rendered":"\n<p>Katma de\u011fer vergisi, sat\u0131\u015f\u0131 ger\u00e7ekle\u015fen mal ve hizmet teslimlerinde bu mal ve hizmeti teslim eden ki\u015fi veya kurumlar\u0131n \u00f6demekte oldu\u011fu fakat bu hizmet veya \u00fcr\u00fcn\u00fc sat\u0131n alan ki\u015fiye yans\u0131t\u0131lmakta olan harcama vergisidir. S\u0131k olarak k\u0131saltmas\u0131 olan KDV olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r ve bir\u00e7ok insan bu vergi t\u00fcr\u00fcn\u00fc bu \u015fekilde bilmektedir. Bu <strong><a href=\"https:\/\/ekonomi101.net\/vergi\/\" target=\"_blank\" rel=\"noreferrer noopener\">vergi<\/a><\/strong> t\u00fcr\u00fcn\u00fcn oran\u0131 ise %1 ve %18 oran\u0131 aras\u0131nda de\u011fi\u015fiklik g\u00f6stermektedir.<\/p>\n\n\n\n<p>Katma de\u011fer vergisi bir\u00e7ok \u00fclkede uygulanmakta olan bir vergi t\u00fcr\u00fcd\u00fcr ve y\u00fczdelik olarak oran ise \u00fclkeden \u00fclkeye de\u011fi\u015fiklik g\u00f6stermektedir.<\/p>\n\n\n\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"637\" height=\"332\" src=\"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/09\/katma-deg\u0306er-vergisi.jpeg?resize=637%2C332&#038;ssl=1\" alt=\"katma de\u011fer vergisi\" class=\"wp-image-2612\" title=\"\" data-recalc-dims=\"1\"><\/figure><\/div>\n\n\n\n<p>Harcamalar \u00fczerinden tahsil edilen vergiler, yap\u0131lan bu harcamalar\u0131n vergilendirilmesini ifade etmektedir. KDV\u2019nin uygulanmas\u0131ndaki temel ama\u00e7 ise yarat\u0131lm\u0131\u015f olan t\u00fcm katma de\u011ferin vergilendirilmesidir. Bu vergi t\u00fcr\u00fcn\u00fcn uygulanmas\u0131 her ne kadar \u00fclkeden \u00fclkeye de\u011fi\u015fiklik g\u00f6steriyor olsa da en temelde bir mal veya hizmet teslimat\u0131 ger\u00e7ekle\u015fti\u011fi zaman teslim bedeli \u00fczerinden hesaplanmaktad\u0131r. Teslimat\u0131 ger\u00e7ekle\u015ftiren taraf\u0131n, teslimi ger\u00e7ekle\u015ftirilen mal veya hizmeti meydana getirmek i\u00e7in sa\u011flam\u0131\u015f oldu\u011fu girdiler \u00fczerinden \u00f6denmekte olan KDV ise hesaplanan KDV tutar\u0131ndan indirilmek ko\u015fulu ile \u00f6denmesi gereken KDV tutar\u0131na ula\u015f\u0131lmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>T\u00fcrkiye\u2019de Katma De\u011fer Vergisi<\/strong><\/h2>\n\n\n\n<p>25 Ekim 1984 tarihinde, TBMM taraf\u0131ndan 3065 say\u0131l\u0131 yasa ile katma de\u011fer vergisi kabul g\u00f6rm\u00fc\u015ft\u00fcr. Sonras\u0131nda ise 2 Kas\u0131m 1984 y\u0131l\u0131nda resm\u00ee gazetede yay\u0131nlanm\u0131\u015f ve 1 Ocak 1985 tarihi itibari ile de y\u00fcr\u00fcrl\u00fc\u011fe konmu\u015ftur. T\u00fcrkiye\u2019de ger\u00e7ekle\u015ftirilen mal ve hizmet hatt\u0131 ile gaz, ham petrol ve bunlar\u0131n \u00fcr\u00fcnlerinin ta\u015f\u0131nmalar\u0131,<\/p>\n\n\n\n<ul><li>Gelir vergisi kanununda 70. madde olarak belirtilen mal ve hizmet haklar\u0131n\u0131n kiralanmas\u0131 i\u015flemleri,<\/li><li>Katma b\u00fct\u00e7eli ve genel idarelere, \u00fcniversitelere, il \u00f6zel dairelerine, k\u00f6yler ve belediyeler ile bunlar\u0131n te\u015fkil etmi\u015f oldu\u011fu birliklere, derneklere, vak\u0131flara, her t\u00fcrl\u00fc kurulu\u015fa ait veya tabi olan veya bunlar taraf\u0131ndan kurulmu\u015f olan, i\u015fletimi ger\u00e7ekle\u015fen m\u00fcesseseler ile <strong><a href=\"https:\/\/tr.wikipedia.org\/wiki\/D\u00f6ner_sermaye\" target=\"_blank\" rel=\"noreferrer noopener\">d\u00f6ner sermaye<\/a><\/strong> sahibi kurulu\u015flar\u0131n veyahut bunlara ait veya tabi de\u011fer m\u00fcesseselerinin s\u0131nai, zirai, ticari ve <strong><a href=\"https:\/\/ekonomi101.net\/meslekler\/\" target=\"_blank\" rel=\"noreferrer noopener\">meslek<\/a><\/strong>i nitelikli teslim ve hizmetleri,<\/li><li>Rekabet sorununu gidermek amac\u0131 ile iste\u011fe ba\u011fl\u0131 olarak m\u00fckellefiyetler sureti ile vergilendirilecek teslim ve hizmetler,<\/li><\/ul>\n\n\n\n<div class=\"wp-block-image is-style-rounded\"><figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"512\" height=\"293\" src=\"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/09\/kdv.jpeg?resize=512%2C293&#038;ssl=1\" alt=\"kdv\" class=\"wp-image-2613\" title=\"\" data-recalc-dims=\"1\"><\/figure><\/div>\n\n\n\n<p>Bunlar\u0131n yan\u0131 s\u0131ra ise;<\/p>\n\n\n\n<p>Ekmek ve unlu mamullerde %1 gibi sembolik bir vergi oran\u0131 uygulan\u0131rken s\u00f6zle\u015fme ve senetlerde ise %18 olarak uygulanmaktad\u0131r. Maliye bakanl\u0131\u011f\u0131 2011 y\u0131l\u0131ndan itibaren baz\u0131 g\u0131da maddeleri ve \u00fcr\u00fcnlerde %8 oran\u0131nda KDV oran\u0131 uygulanmas\u0131n\u0131 ba\u015flatm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Katma de\u011fer vergisi, sat\u0131\u015f\u0131 ger\u00e7ekle\u015fen mal ve hizmet teslimlerinde bu mal ve hizmeti teslim eden ki\u015fi veya kurumlar\u0131n \u00f6demekte oldu\u011fu fakat bu hizmet veya \u00fcr\u00fcn\u00fc sat\u0131n alan ki\u015fiye yans\u0131t\u0131lmakta olan harcama vergisidir.<\/p>\n","protected":false},"author":1,"featured_media":2613,"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\/kdv.jpeg?fit=512%2C293&ssl=1","_links":{"self":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2610"}],"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=2610"}],"version-history":[{"count":2,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2610\/revisions"}],"predecessor-version":[{"id":2615,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/2610\/revisions\/2615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media\/2613"}],"wp:attachment":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media?parent=2610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/categories?post=2610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/tags?post=2610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}