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Torba dolusu yenilik Torba yasa Meclis’ten geçti. Yasa ile asgari ücretliden evi-arabası olanlara, esnaftan çiftçi ve memura, telefon-internet abonesinden turizmciye kadar hemen herkesi ilgilendiren düzenlemeler hayata geçecek... takvim.com.tr Kaynak GAZETE Giriş Tarihi : 30 Kasım 2017
MİLYONLARI ilgilendiren düzenlemeler içeren
torba yasa tasarısı Meclis'ten geçti. Asgari ücretin düşmesini engelleyen, Motorlu Taşıtlar Vergisi'nde (MTV) artış, Özel İletişim Vergisi'nde ve emlak vergisinde düşüş getiren, memurlara oturduğu lojman dairesini alma imkanı sağlayan düzenleme, Cumhurbaşkanı'nın onayının ardından yürürlüğe girecek. Kamuoyunda 'torba yasa' olarak bilinen Bazı Vergi Kanunları İle Diğer Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun'un içerdiği düzenlemelerden bazıları şöyle:
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KURUMLAR VERGİSİNE GEÇİCİ ARTIŞ: Kurumlar vergisi, 2018, 2019 ve 2020'de yüzde 22 olarak uygulanacak. Bakanlar Kurulu, yüzde 22 oranını yüzde 20 oranına kadar indirmeye yetkili olacak.
GAZOZA DA ÖTV: Sade gazozlar, meyveli gazozlar, limonatalar, nektarlar, alkolsüz biralar, enerji içerecekleri, soğuk çay ve meyveli içeceklerden yüzde 10 ÖTV alınacak.
İNDİRİMLİ SU: Belediye ve bağlı idareler, eğitim kurumlarına, yurtlara, okul pansiyonlarına ve hastanelere ücretsiz ya da indirimli su verebilecek.
ÇEKE UZATMA: Çek Yasası'ndaki "üzerinde yazılı düzenleme tarihinden önce çekin ödenmek için muhatap bankaya ibrazı geçersizdir" düzenlemesinin yürürlük süresi, 31 Aralık 2017'den 31 Aralık 2020'ye uzatıldı.
KİTLE FONLAMA SİSTEMİ: Sermaye piyasası kurumlarına, kitle fonlanmasına aracılık eden ve elektronik ortamda hizmet veren Kitle Fonlama Platformları ekleniyor.
LOJMANLAR SATILIYOR MEMURA ALMA İMKANI: Savunma, güvenlik, adalet ve istihbarat hizmetlerini yürüten personel tarafından kullanılanlar hariç kamu lojmanları satılabilecek. Konutlar, Devlet İhale Kanunu çerçevesinde ihaleyle satılacak. İhale yapıldığı tarihte görev, sıra ve hizmet tahsisli ve kat mülkiyeti kurulan kamu konutlarında oturanlar, ikamet ettikleri kamu konutunu öncelikli olarak satın alma hakkına sahip olacak. İhale bedeli öncelikli alım hakkı sahibi tarafından peşin veya 4 yıla kadar kanuni faiziyle taksitli ödenebilecek. Peşin ödemelerde yüzde 10 indirim uygulanacak.
TARIM ARAZİLERİ: Hazine'ye ait olup belediye mücavir alan sınırları içinde tarımsal amaçlı kullanılan araziler kullanıcılarına doğrudan satılabilecek
. TURİZMCİYE KOLAYLIK: Turizm yatırımcıları kira sürelerini 49 yıla uzatabilecek, isterlerse tesislerin olduğu yerleri satın alabilecek.
MTV HESABINA TAŞIT DEĞERİ GELDİ TORBA yasaya göre; MTV'de 2018 için yeniden değerleme oranı 1300 cc altı araçlar için yüzde 15, 1300 cc üstü araçlar için ise yüzde 25 olurken, değerlendirme ölçütlerine taşıt değeri de eklendi. MTV Kanunu'na eklenen hükümle taşıtın teslimi, ilk iktisabı ve ithalinde, hesaplanacak Özel Tüketim Vergisi (ÖTV) hariç, KDV matrahını oluşturan değerler
'taşıt değeri' olarak tanımlandı. 31 Aralık 2017'den önce kayıt ve tescil edilen araçlar için artış
motor silindir hacmine göre yüzde 15-15 olacak. Bu tarihten sonra kayıt ve tescil edilen araçlarda fiyat da MTV tutarında belirleyici olacak. 2018'de 1-3 yaş araçlarda en düşük MTV 743 lira olacak.