{"id":162815,"date":"2021-08-19T13:46:23","date_gmt":"2021-08-19T13:46:23","guid":{"rendered":"https:\/\/protokolhukuk.com\/ozel-tuketim-vergisinde-matrah-indirimi\/"},"modified":"2021-08-19T13:46:23","modified_gmt":"2021-08-19T13:46:23","slug":"ozel-tuketim-vergisinde-matrah-indirimi","status":"publish","type":"post","link":"https:\/\/protokolhukuk.com\/ar\/ozel-tuketim-vergisinde-matrah-indirimi\/","title":{"rendered":"\u00d6zel T\u00fcketim Vergisi\u2019nde Matrah \u0130ndirimi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"162815\" class=\"elementor elementor-162815 elementor-54641\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bfedee e-flex e-con-boxed e-con e-parent\" data-id=\"9bfedee\" 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-aed8e12 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"aed8e12\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 05-08-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<!-- wp:paragraph {\"align\":\"right\"} -->\n<p class=\"has-text-align-right\"><strong>PR &#8211; B &#8211; 0010<\/strong><\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Resmi Gazetedeki 13 A\u011fustos 2021 tarihli 4373 say\u0131l\u0131 kararda;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli listede yer alan baz\u0131 mallar\u0131n \u00f6zel t\u00fcketim vergisi oranlar\u0131na esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n yeniden tespiti hakk\u0131ndaki ekli karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, 4760 say\u0131l\u0131 Kanunun 12\u2019nci maddesi gere\u011fince karar verilmi\u015ftir. Bu kapsamda baz\u0131 ara\u00e7lara uygulanan \u00d6TV dilimlerinin matrah art\u0131r\u0131m\u0131 ile birlikte fiyatlar\u0131n\u0131n d\u00fc\u015fmesi bekleniyor.<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>Resmi Gazetede yer alan listedeki oranlara g\u00f6re;<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>\u00a0&#x1f4cc; 1600 cm3 silindir hacmine kadar, y\u00fczde 45 \u00d6TV dilimindeki matrah limiti 85 bin TL\u2019den 92 bin TL\u2019ye,<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>\u00a0&#x1f4cc; Matrah limiti 85 bin TL\u2019yi a\u015f\u0131p 130 bin TL\u2019yi ge\u00e7meyen ve y\u00fczde 50\u2019lik \u00d6TV limitinde yer alan motorlu ara\u00e7larda matrah limiti 92 bin- 150 bin TL aral\u0131\u011f\u0131na,<\/p>\n<!-- \/wp:paragraph -->\n\n<!-- wp:paragraph -->\n<p>\u00a0&#x1f4cc; Motor silindir hacmi 1600 cm3\u2019\u00fc ge\u00e7en, 2000 cm3\u2019\u00fc ge\u00e7meyen elektrikli otomobillerde vergi matrah\u0131 85 bin- 135 bin TL aral\u0131\u011f\u0131ndan 114 bin-170 bin aral\u0131\u011f\u0131na y\u00fckseltildi. Bu otomobillere uygulanan y\u00fczde 45, y\u00fczde 50 ve y\u00fczde 80\u2019lik \u00d6TV indirimleri ayn\u0131 kald\u0131. \u00d6rneklemek gerekirse 1.6 motora sahip \u00e7\u0131plak fiyat\u0131 147.175 lira olan arac\u0131n, matrah art\u0131r\u0131m\u0131 \u00f6ncesi sat\u0131\u015f fiyat\u0131 312.600 lira olup vergi dilimi %80 iken, matrah art\u0131r\u0131m\u0131 sonras\u0131 vergi dilimi %50 olmakla birlikte yeni sat\u0131\u015f fiyat\u0131 260.499 liraya d\u00fc\u015fm\u00fc\u015ft\u00fcr.<\/p>\n<!-- \/wp:paragraph -->\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>PR &#8211; B &#8211; 0010 Resmi Gazetedeki 13 A\u011fustos 2021 tarihli 4373 say\u0131l\u0131 kararda; 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli listede yer alan baz\u0131 mallar\u0131n \u00f6zel t\u00fcketim vergisi oranlar\u0131na esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n yeniden tespiti hakk\u0131ndaki ekli karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, 4760 say\u0131l\u0131 Kanunun 12\u2019nci maddesi gere\u011fince karar verilmi\u015ftir. Bu kapsamda baz\u0131 ara\u00e7lara uygulanan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":77941,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ub_ctt_via":"","_joinchat":[],"footnotes":""},"categories":[340],"tags":[],"class_list":["post-162815","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilgi-notlari-ar"],"aioseo_notices":[],"featured_image_src":"https:\/\/protokolhukuk.com\/wp-content\/uploads\/2024\/05\/BILGI-NOTLARI.png","author_info":{"display_name":"admin","author_link":"https:\/\/protokolhukuk.com\/ar\/author\/admin\/"},"_links":{"self":[{"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/posts\/162815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/comments?post=162815"}],"version-history":[{"count":0,"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/posts\/162815\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/media\/77941"}],"wp:attachment":[{"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/media?parent=162815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/categories?post=162815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/protokolhukuk.com\/ar\/wp-json\/wp\/v2\/tags?post=162815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}