{"id":56623,"date":"2016-08-19T12:26:46","date_gmt":"2016-08-19T09:26:46","guid":{"rendered":"https:\/\/www.enerjigazetesi.ist\/?p=56623"},"modified":"2016-08-19T12:27:39","modified_gmt":"2016-08-19T09:27:39","slug":"isi-yalitimi-ve-enerji-tasarrufuna-vergi-tesvigi-getirildi","status":"publish","type":"post","link":"https:\/\/www.enerjigazetesi.ist\/en\/isi-yalitimi-ve-enerji-tasarrufuna-vergi-tesvigi-getirildi\/","title":{"rendered":"(Turkish) Is\u0131 Yal\u0131t\u0131m\u0131 ve Enerji Tasarrufuna Vergi Te\u015fvi\u011fi Getirildi…"},"content":{"rendered":"

Sorry, this entry is only available in Turkish<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

<\/p>\n

Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan, \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufuna y\u00f6nelik i\u015flemlerin gider yaz\u0131lmas\u0131, damga ve har\u00e7lardan da istisna tutulmas\u0131 imkan\u0131 art\u0131k hayata ge\u00e7irildi. Te\u015fvikten \u015fimdilik kurumlar vergisi m\u00fckellefleriyle\u00a0ger\u00e7ek usulde vergilendirilen ticari kazan\u00e7 sahibi m\u00fckellefler yararlanabilecektir.<\/strong><\/span><\/p>\n

T\u00fcrkiye 2010-2015 y\u0131llar\u0131 aras\u0131n\"enerji-verimliligi\"da 301,3 milyar dolar enerji ithalat\u0131 ger\u00e7ekle\u015ftirirken, ayn\u0131 d\u00f6nemlerde \u00f6zellikle binalardaki yal\u0131t\u0131ms\u0131zl\u0131k, elektrik kablolar\u0131n\u0131n eski olu\u015fu gibi nedenlerden ortaya \u00e7\u0131kan enerji kayb\u0131n\u0131n tutar\u0131n\u0131n ise 50,18 milyar dolar\u0131 buluyor. \u0130\u015fte enerji ithalat\u0131n\u0131n 6\u2019da 1\u2019ini olu\u015fturan bu kayb\u0131 \u00f6nlemek amac\u0131yla h\u00fck\u00fcmet ciddi bir d\u00fczenleme yapt\u0131. Maliye Bakanl\u0131\u011f\u0131, \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik i\u015flemlerin gider yaz\u0131lmas\u0131, damga ve har\u00e7lardan istisna tutulmas\u0131 imkan\u0131 getirdi.<\/p>\n

ISI YALITIMI ARTIK \u2018G\u0130DER\u2019 OLUYOR<\/strong><\/p>\n

Buna g\u00f6re, 29796 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan \u201c6728 say\u0131l\u0131 Yat\u0131r\u0131m Ortam\u0131n\u0131n \u0130yile\u015ftirilmesi Amac\u0131yla Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun\u201d ile \u015firketler ve ger\u00e7ek usulde vergilendirilen ticari kazan\u00e7 sahibi m\u00fckelleflere i\u015fletmeye dahil olan gayrimenkullerinin iktisadi de\u011ferini art\u0131r\u0131c\u0131 niteli\u011fi olan \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik harcamalar\u0131n\u0131 aktifle\u015ftirmeyip do\u011frudan gider yazabilmelerine imkan getirildi. S\u00f6z konusu kanunun 14. maddesi ile Gelir Vergisi Kanununun 40. maddesinin birinci f\u0131kras\u0131n\u0131n (7) numaral\u0131 bendine 9 A\u011fustos 2016 tarihinden itibaren \u201c\u0130\u015fletmeye dahil olan gayrimenkul\u00fcn iktisadi de\u011ferini art\u0131r\u0131c\u0131 niteli\u011fi olan \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik harcamalar, yap\u0131ld\u0131\u011f\u0131 y\u0131lda amortismana tabi tutmadan do\u011frudan gider yaz\u0131labilir\u201d h\u00fckm\u00fc eklendi.<\/p>\n

TAB\u0130\u0130 VERG\u0130 KADAR D\u00dc\u015e\u00dc\u015e<\/strong><\/p>\n

Bu d\u00fczenlemenin i\u015fletmelere \u00f6nemli vergi avantaj\u0131 getirdi\u011fine i\u015faret edilirken, \u201cTabi olunan vergi oran\u0131 kadar \u00f6denecek vergiyi azaltmak m\u00fcmk\u00fcn olabilecek. Bu m\u00fckelleflerden dileyenler, bu harcamalar\u0131 do\u011frudan gider yazmay\u0131p gayrimenkullerin maliyetine dahil ederek amortisman yoluyla da gayrimenkul\u00fcn faydal\u0131 \u00f6mr\u00fcne g\u00f6re k\u0131s\u0131m k\u0131s\u0131m gider yazabilecek\u201d tespiti yap\u0131ld\u0131.<\/p>\n

SERBEST MESLEK ALINMADI<\/strong><\/p>\n

S\u00f6z konusu vergi te\u015fvikinin kurumlar vergisi m\u00fckellefleri ile gelir vergisi m\u00fckelleflerinden sadece ger\u00e7ek usulde vergilendirilen ticari kazan\u00e7 sahibi m\u00fckelleflere sa\u011fland\u0131. Dolay\u0131s\u0131yla, kira geliri elde edip beyan eden gayrimenkul sermaye irad\u0131 (GMS\u0130) m\u00fckellefleri ile serbest meslek erbab\u0131n\u0131 kapsam\u0131yor. Is\u0131 yal\u0131t\u0131m\u0131na y\u00f6nelik harcamalar\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131lda do\u011frudan gider yaz\u0131lmas\u0131na ili\u015fkin vergi avantaj\u0131n\u0131n kira geliri elde edip beyan eden GMS\u0130 m\u00fckellefleri ile serbest meslek erbab\u0131na da sa\u011flanmas\u0131n\u0131n \u00f6nemine dikkat \u00e7ekiliyor.<\/p>\n

Noterde Har\u00e7 \u00d6denmesi de Yap\u0131lmayacak<\/strong><\/p>\n

Yine d\u00fczenleme ile binalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik i\u015flemler har\u00e7lardan da istisna edildi. Art\u0131k bu i\u015flemler nedeniyle har\u00e7 \u00f6denmeyecek. Getirilen d\u00fczenlemenin 33\/c maddesi ile 492 say\u0131l\u0131 Har\u00e7lar Kanununun 123. maddesine d\u00f6rd\u00fcnc\u00fc f\u0131kradan sonra gelmek \u00fczere \u201cBinalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik olarak yap\u0131lan i\u015flemler ile 17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz sanayi i\u015fletmelerince m\u00fcnhas\u0131ran imalat sanayinde kullan\u0131lmak \u00fczere yeni makine ve te\u00e7hizat al\u0131m\u0131na y\u00f6nelik olarak yap\u0131lan i\u015flemler bu Kanunda yaz\u0131l\u0131 har\u00e7lardan m\u00fcstesnad\u0131r\u201d h\u00fckm\u00fc eklendi.<\/p>\n

Damga vergisinden istisna edildi<\/strong><\/p>\n

Binalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flanmas\u0131 i\u00e7in, yap\u0131lan s\u00f6zle\u015fme de dahil her t\u00fcrl\u00fc ka\u011f\u0131t, damga vergisinden istisna oldu. Bunun i\u00e7in 488 say\u0131l\u0131 Damga Vergisi Kanuna ekli (2) say\u0131l\u0131 tabloya, \u201cBinalarda \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufu sa\u011flamaya y\u00f6nelik olarak d\u00fczenlenen k\u00e2\u011f\u0131tlar ile 17\/4\/1957 tarihli ve 6948 say\u0131l\u0131 Sanayi Sicili Kanununa g\u00f6re sanayi sicil belgesini haiz sanayi i\u015fletmelerince m\u00fcnhas\u0131ran imalat sanayinde kullan\u0131lmak \u00fczere yeni makine ve te\u00e7hizat al\u0131m\u0131na y\u00f6nelik d\u00fczenlenen k\u00e2\u011f\u0131tlar\u201d h\u00fckm\u00fc eklendi.<\/p>\n

Y\u0131llar \u0130thalat Enerji kayb\u0131 (Milyar $) (Milyar $)<\/strong><\/p>\n

2015<\/strong> 37,8 6,3
\n2014<\/strong> 54,9 9,15
\n2013<\/strong> 55,9 9,3
\n2012<\/strong> 60,1 10,01
\n2011<\/strong> 54,1 9,01
\n2010<\/strong> 38,5 6,41<\/p>\n

TOPLAM 301,350,18<\/strong><\/p>\n

Kaynak: Yeni \u015eafak<\/a><\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

Sorry, this entry is only available in Turkish. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language. Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan, \u0131s\u0131 yal\u0131t\u0131m\u0131 ve enerji tasarrufuna y\u00f6nelik i\u015flemlerin gider yaz\u0131lmas\u0131, damga ve har\u00e7lardan da istisna tutulmas\u0131 imkan\u0131 art\u0131k hayata […]<\/p>\n","protected":false},"author":1,"featured_media":36198,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[53,52],"tags":[2809,63,67,1009,2698,165,103,31169,12,380,31170,793],"views":952,"_links":{"self":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/56623"}],"collection":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/comments?post=56623"}],"version-history":[{"count":2,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/56623\/revisions"}],"predecessor-version":[{"id":56625,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/posts\/56623\/revisions\/56625"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media\/36198"}],"wp:attachment":[{"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/media?parent=56623"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/categories?post=56623"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.enerjigazetesi.ist\/en\/wp-json\/wp\/v2\/tags?post=56623"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}