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AK Parti 'nin, personel sayısı 500'ün altında olan işletmelere 150, 500 üstünde olan işletmelere 100 lira asgari ücret desteği verilmesi, ev hanımlarının evlerinde ürettikleri ürünlerin vergiden muaf tutulması, uyumlu mükelleflere vergi avantajı sağlanması, EPİAŞ'ta uzun vadeli elektrik satışlarının önünün açılması gibi düzenlemelerin de bulunduğu kanun teklifi TBMM Başkanlığı'na sunuldu.
Kabul edilen maddelere göre, Türk Silahlı Kuvvetleri (TSK),Jandarma Genel Komutanlığı, Sahil Güvenlik Komutanlığı ve Emniyet Genel Müdürlüğü kullanımındaki kadastral yollar, kamulaştırma zorunluluğu olmaksızın Hazine adına tescil edilecek.
Varlık finansmanı fonlarının sermaye piyasalarında yaptıkları işlemler nedeniyle elde ettikleri gelirler, banka ve sigorta muameleleri vergisinden (BSMV) istisna tutulacak.
Kamu kurum, kuruluşları hariç Türk Hava Kurumu ile sivil havacılıkta görevli pilotlar ve sertifikalandırılmış kabin memurlarına ödenen aylık ücretin gerçek safi değerinin yüzde 70'i gelir vergisinden istisna olacak.Cumhurbaşkanı, bu oranı yüzde 100'e kadar artırabilecek ya da sıfıra kadar indirebilecek.
Denizaltına dalış yapanlara fiilen dalış hizmetleri dolayısıyla yapılan aynı yöndeki ödemelere yönelik gelir vergisi istisnası, "Türkiye'deki müesseselerde denizaltına dalış yapanlar." şeklinde değiştiriliyor.
Tarım Ürünleri Lisanslı Depoculuk Kanunu kapsamında düzenlenen ürün senetlerinin elden çıkarılmasından doğan kazançlar için geçerli olan gelir ve kurumlar vergisi istisnası, 31 Aralık 2023'e kadar uzatılıyor.
Teröristle mücadele harekatı, sınır ötesi harekatlar, uluslararası barışı destekleme kapsamındaki faaliyetler, üs bölgeleri, radarlar, yüzer birlikler gibi görevli bulunulan yer ya da görev koşulları itibarıyla reçete edilen ilaçların eczanelerden sağlanarak hasta, yaralı personele ulaştırılmasının güç olduğu, ikinci, üçüncü basamak sağlık kuruluşlarına sevklerin emniyetli şekilde, zamanında yapılamadığı hallerde, askeri birlik/kurum envanterindeki ilaç ve tıbbi sarf malzemesi personel tedavisinde kullanılabilecek. Personel, bu ilaç ve tıbbi sarf malzemeleri için ücret veya katılım payı ödemeyecek.
Milli Güvenlik Kurulu Genel Sekreterliği uzmanlarına, uzmanlığa atanma sırasında, bir defaya mahsus bir derece yükselme verilecek.
SAĞLIK BAKANLIĞI VE ÜNİVERSİTELERDE GÖREVLENDİRME TSK'da görev yapan uzman tabip ve sağlık sınıfı personelinin, her an göreve hazır halde bulunmaları ve tıbbi becerilerinin korunmasını sağlamak, belirli bir rütbeden sonra alternatif mesleki gelişim imkanı sunarak kariyer planlaması yapabilmesi amacıyla Sağlık Bakanlığı ve diğer üniversitelerde görevlendirilmesine imkan tanıyor.
Milli Savunma Bakanlığı ve Jandarma Genel Komutanlığında görevli tabipler, diş tabipleri, sağlık astsubayları, TSK ve Jandarma Genel Komutanlığı kadrolarında gösterilmek, aylık, ödenek, her türlü zam ve tazminatlar ile diğer mali ve sosyal hak ve yardımlarını ve istihkaklarını mevcut hükümler çerçevesinde, kendi bağlı bulunduğu bakanlık bütçesinden almak şartıyla Sağlık Bakanlığında, üniversitelerde ilgili bakanların onayıyla görevlendirilebilecek.
Milli Savunma Bakanlığı hukuk hizmetleri kadrolarında görevli askeri hakimlerden emeklilik hakkına sahip olanların hizmetlerinden bir süre daha yararlanmak amacıyla, tazminat alarak emekli olmalarına ilişkin süre 31 Aralık 2021'e uzatılıyor. Bakanlığın hukuk hizmetleri başkanlıkları veya birimlerinde görevli askeri hakimler, ihtiyaç halinde diğer hukuk hizmetleri başkanlıkları veya birimlerinde geçici olarak görevlendirilebilecek.
Cumhurbaşkanı tarafından, dış ülkelerde veya uluslararası kuruluşlar nezdinde büyükelçi gibi akredite edilmeksizin büyükelçi unvanı verilerek özel bir misyonla görevlendirilenlerin büyükelçilik unvanı, Cumhurbaşkanınca geri alınmadığı sürece devam edecek.
Devlet üniversitelerinin diş hekimliği fakülteleri ile bağlı sağlık uygulama ve araştırma merkezi birimlerinin döner sermaye işletmelerinin, 31 Ekim 2018 itibarıyla ödenmemiş ilaç ve tıbbi malzeme alımlarına ilişkin borçları, Hazine ve Maliye Bakanlığı bütçesinden işletmeye verilen borç karşılığında ilgili döner sermaye muhasebe birimince ödenecek.
KDV İSTİSNALARI İstanbul Bilim Üniversitesinin ismi "Demiroğlu Bilim Üniversitesi" ; Gaziantep Bilim ve Teknoloji Üniversitesinin ismi "Gaziantep İslam Bilim ve Teknoloji Üniversitesi" ; Türk Kardiyoloji Vakfı ibaresi "Prof.Dr. Cemi Demiroğlu Türk Kardiyoloji Vakfı" olarak değiştirilecek.
YENİLENEBİLİR VE DİĞER ENERJİ TESİSLERİ KDV'DEN İSTİSNA TUTULACAK Kültür ve Turizm Bakanlığınca yayıncılık sertifikası verilmiş yayıncılar tarafından yapılan kitap ve süreli yayınların tesliminde de KDV muafiyeti olacak.
Vade farkı, fiyat farkı, faiz, prim gibi çeşitli gelirlerin yanı sıra kur farkı da matraha dahil unsurlar arasında yer alacak.
Kentsel dönüşüm projeleri kapsamında trampa yoluyla kamulaştırılan taşınmazların Hazineye devrinden dolayı kazanç oluşmayacağı ve aynı işlemler ile ilgili teslimlerin KDV'den istisna tutulacağına yönelik hükümlerin yer aldığı Katma Değer Vergisi Kanunu'nun geçici maddesinin uygulama süresi, Sultanbeyli Belediyesi ile yapılan devir işlemlerinin tamamlanamamış olması ve konuyla ilgili yargısal süreçlerin devam ettiği hususu dikkate alınarak 31 Aralık 2020'ye kadar uzatılacak.
Kabul edilen maddelerin ardından TBMM Başkanvekili Levent Gök, birleşimi saat 14.00'te toplanmak üzere kapattı.