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Otomobilde ÖTV değişti! İndirim son dakika geldi mi ? Otomotiv de ÖTV değişikliğini içeren karar Resmi Gazete 'de yayımlandı. Resmi Gazete'de yayımlanan Cumhurbaşkanı kararı ile Hazine ve Maliye Bakanlığınca cari açık üzerinde yüksek düzeyli olumsuz etkiye sahip olan otomobil ithalatının azaltılması amacıyla motor silindir hacmi aralıkları ve özel tüketim vergisi matrahları esas alınarak düzenlemeye gidildi. Yapılan değişikliklerle beraber alt kategoride yer alan araçların fiyatların ÖTV'den kaynaklanan indirimler gerçekleşebilecek ama üst kategorideki araçlarda bir indirim gerçekleşmeyecek. Ayrıca 2000 motor üzerindeki araçlarda da ÖTV'den kaynaklı fiyat artışları meydana gelecek. Peki ÖTV matrahı ne demek , değişmesinden fiyatlar nasıl etkilenecek?
YERLİ ÜRETİCİYE VE YERLİ SANAYİYE DESTEK VERİLMESİ AMAÇLANDI
Türkiye'de 1600 cc altı yüzde 60 ÖTV oranına tabi olan otomobillerin neredeyse tamamı (yüzde 99,3'ü), 1600 cc üzeri otomobillerin ise tamamı ithal ediliyor. Bu grup otomobillere uygulanan ÖTV oranlarında artışa gidilirken, 1600 cc altında olup yerli imalatın yoğunlaştığı alanda da vergisiz satış bedeli 70 bin liradan 85 bin liraya artırılarak yerli üreticiye ve yerli sanayiye destek verilmesi amaçlandı.
Hibrit otomobiller için mevcut korelasyon korunarak bu araçlardaki ÖTV oranları da eşgüdümlü bir şekilde artırıldı. Böylece maliye politikası değişikliğiyle, yüksek fiyatlı ithal otomobillere olan talebin düşük ÖTV oranına tabi otomobillere yönelmesi, bu kapsamda daha az yüksek fiyatlı otomobil ithal edilmesi, yerli otomobil satışının artması, buna bağlı ithalatın miktarının azalması ve kompozisyonunun değişmesi suretiyle daha az ithalat bedeli ödemesi yoluyla cari açığın azalmasına olumlu katkı vermesi hedeflendi.
Örneğin, motor silindir hacmi 1600 cc'yi geçmeyen, ÖTV matrahı 130 bin lirayı aşan otomobiller için ÖTV oranı yüzde 60'tan yüzde 80'e çıkarıldı.
Motor silindir hacmi 2000 cc'yi geçen ÖTV matrahı 170 bin lirayı aşmayan elektrikli otomobiller için vergi oranı yüzde 100'den yüzde 130'a, diğerleri için de yüzde 110'dan yüzde 150'ye yükseltildi.
ÖTV MATRAHI NEDİR?
ÖTV matrahı, son gelişmenin ardından merak konusu oldu. Matrah Vergilendirmeye esas olan kazancın belirlenmesinde temel alınan bölüme verilen isimdir. Bir kazançtaki giderler düştükten sonra, ortaya çıkan tutarın vergi hesaplamasında kullanılan gelir miktarını oluşturur.
EĞİTİM VE ÖĞRETİMDE KDV ORANINDA İNDİRİM
Öte yandan, Resmi Gazete 'de yer alan diğer bir düzenlemeyle halihazırda yüzde 8 KDV oranına tabi eğitim ve öğretim hizmetindeki KDV oranı yüzde 1'e indirildi.
Böylece salgın döneminde genel anlamda özel sektöre verilen desteklerin devamı mahiyetinde üniversiteler de dahil olmak üzere eğitim-öğretim dönemi başlamadan önce bu alanda faaliyette bulunan mükelleflerin KDV oranları indirilerek, aradaki farkın velilere olumlu yansıması amaçlandı.
ÖTV NE ANLAMA GELİYOR? ÖZEL TÜKETİM VERGİSİ NEDİR?
Özel Tüketim Vergisi (ÖTV),belirli mal veya ürünler üzerinden maktu veya oransal olarak alınan bir harcama vergisidir. İlk olarak Avrupa Birliği ile uyum çerçevesinde yapılan kanun değişiklikleriyle gündeme gelmiş ve yine aynı amaçla 2002 yılında 4760 sayılı kanun ile kabul edilmiştir.
Avrupa Birliği'nde bu verginin uygulanmasındaki amaç, gelir elde etmekten ziyade sosyal fayda sağlamaktır. Bu nedende ÖTV, lüks, sağlığa zararlı, çevreye zararlı mallara uygulanır. Motorlu taşıtlarda ise nihai tüketici adına ÖTV ödemek gerekir. Verginin mükellefi ithalatçılar ve ilk satıcılar olmaktadır.
ÖTV daha önceleri uygulanan olan "İstihlal Vergisi" ile benzerlik taşımaktadır.
ÖTV HANGİ ÜRÜNLERDE UYGULANIYOR?
Özel Tüketim Vergisi;
- Lüks ürünlerde (kürk, mücevher, lüks arabalarda gibi),
- İnsan sağlığına zararlı olan ürünlerde (Tekel ürünleri olan alkol, sigara gibi),
- Çevreye zarar veren ürünlerde (fosil atık, benzin, kömür gibi) ödenir.
ÖTV İLE KDV'NİN FARKI NEDİR?
Özel Tüketim Vergisi (ÖTV ) bir ürünün ithal edilmesinde veya ilk satışında ortaya çıkmaktadır. Katma Değer Vergisi (KDV) ise malın el değiştirmesinde, ikinci el olmasında bile uygulanabilmektedir.