\u00d6TV indirimi beklentisi i\u00e7in olumsuz konu\u015fan Hazine ve Maliye Bakan\u0131 Nureddin Nebati, \u201cMatrah d\u00fczenlemesi hakk\u0131nda a\u00e7\u0131klamalarda bulundu. Peki, Matrah nedir, matrah art\u0131r\u0131m\u0131 ne anlama geliyor?<\/p>\n
MATRAH NED\u0130R?<\/strong><\/p>\n Matrah, vergi borcunu hesaplamak i\u00e7in kullan\u0131lan, vergi yasalar\u0131na g\u00f6re belirlenen vergiye tabi tutard\u0131r\/de\u011ferdir. Bir kazan\u00e7taki giderler d\u00fc\u015ft\u00fckten sonra, ortaya \u00e7\u0131kan tutar\u0131n vergi hesaplamas\u0131nda kullan\u0131lan gelir miktar\u0131n\u0131 olu\u015fturur.<\/p>\n Matrah, i\u00e7erdi\u011fi de\u011fere g\u00f6re ikiye ayr\u0131l\u0131r:<\/p>\n Advalorem matrah: Belirli bir rakamd\u0131r. \u00d6rne\u011fin gelir vergisinde elde edilen gelirden indirilebilir giderler d\u00fc\u015f\u00fcld\u00fckten sonra kalan k\u0131s\u0131m matrah\u0131 olu\u015fturur.<\/p>\n Spesifik matrah: Vergiye sebep olan \u015feyin cinsi, \u00f6zelli\u011fine g\u00f6re belirlenen matraht\u0131r (m2, kwat, motor g\u00fcc\u00fc 1500 gibi). \u00d6rne\u011fin MTV’de matrah hesaplan\u0131rken motorlu ta\u015f\u0131t\u0131n motor g\u00fcc\u00fc hesaba kat\u0131lmaktad\u0131r.<\/p>\n MATRAH BEL\u0130RLEME US\u00dcLLER\u0130<\/strong><\/p>\n Beyan Usul\u00fc: Vergi m\u00fckellefinin kendi matrah\u0131n\u0131 beyan etmesidir.<\/p>\n Karine usul\u00fc: Vergi m\u00fckellefinin gelir veya servetinin \u00f6l\u00e7\u00fcs\u00fc oldu\u011fu kabul edilen \u00e7e\u015fitli d\u0131\u015f g\u00f6stergelerden yararlanmak suretiyle vergi matrah\u0131n\u0131n hesaplanmas\u0131d\u0131r.<\/p>\n G\u00f6t\u00fcr\u00fc Usul: Vergilendirmeye esas olacak de\u011fer veya miktar\u0131n tek tek belirlenmesi yerine ayn\u0131 durumdaki t\u00fcm vergi m\u00fckellefleri i\u00e7in genel olarak belirlenmesidir.<\/p>\n \u0130darece Takdir Usul\u00fc: Matrah\u0131n belirlenmesi konusunda idarenin takdir hakk\u0131n\u0131 kullanmas\u0131d\u0131r.<\/p>\n ARA\u00c7 MATRAH F\u0130YATI NED\u0130R?<\/strong><\/p>\n \u00d6TV matrah\u0131 120 bin liray\u0131 a\u015fmayan otomobiller y\u00fczde 45’lik vergi oran\u0131 diliminde yer al\u0131yor.<\/p>\n 120 bin liray\u0131 a\u015f\u0131p 150 bin liraya kadar olanlar y\u00fczde 50’lik vergi diliminde de\u011ferlendiriliyor.<\/p>\n \u00d6TV matrah\u0131 150 bin lira ile 175 bin lira aras\u0131nda olan ara\u00e7lar i\u00e7in ise oran y\u00fczde 60 olarak belirlendi.<\/p>\n 175 bin lira ile 200 bin aral\u0131\u011f\u0131nda olan ara\u00e7lar da y\u00fczde 70 vergi oran\u0131 i\u00e7inde yer al\u0131yor.<\/p>\n \u00d6TV matrah\u0131 200 bin lira \u00fcst\u00fc i\u00e7in vergi oran\u0131 da y\u00fczde 80 oldu.<\/p>\n Motor hacmi 1600 silindiri ge\u00e7en, 2000 silindiri ge\u00e7meyen otomobillerde ise \u00d6TV matrah\u0131 130 bin TL\u2019yi a\u015fmayanlar y\u00fczde 45 vergi diliminde oldu.<\/p>\n \u00d6TV matrah\u0131 130 bin TL\u2019yi a\u015f\u0131p, 210 bin TL\u2019yi a\u015fmayanlar ise y\u00fczde 50\u2019lik vergi diliminde yer al\u0131yor. Matrah\u0131 210 bini a\u015fan ara\u00e7larda ise \u00d6TV oran\u0131 y\u00fczde 80 olarak uygulan\u0131yor.<\/p>\n","protected":false},"excerpt":{"rendered":" \u00d6TV indirimi beklentisi i\u00e7in olumsuz konu\u015fan Hazine ve Maliye Bakan\u0131 Nureddin Nebati, \u201cMatrah d\u00fczenlemesi hakk\u0131nda a\u00e7\u0131klamalarda bulundu. Peki …<\/p>\n","protected":false},"author":1,"featured_media":54614,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[1245,9466,1548,9496,50],"class_list":["post-54613","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-bin-lira","tag-matrah","tag-oran","tag-otv-matrahi","tag-vergi"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/54613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=54613"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/54613\/revisions"}],"predecessor-version":[{"id":54615,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/54613\/revisions\/54615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/54614"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=54613"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=54613"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=54613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}