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330.800 liraya kadar alacağınız otomobilde ÖTV ödemesi yok! Ücretler değişti! Mükelleflerin bu yıl ödeyecekleri vergilerin hesaplanmasında ağırlıklı olarak yüzde 9.11'lik yeniden değerleme oranı belirleyici olacak. Vergilerin yanı sıra istisna ve muafiyetleri de içeren bu rehber, mükelleflere yol göstermeyi amaçlıyor. Engelli vatandaşların ÖTV'den istisna araç alımlarında uygulanan parasal sınırlar yeniden değerleme oranında artırıldı. ÖTV'den istisna araç satışında, 2020 yılında 303.200 TL olan parasal sınır, 2021 yılında 330.800 TL olarak belirlendi. Ayrıca engelli bir çalışanın ücret matrahından indirilerek, vergi avantajı sağlayan engellilik indirimi tutarları açıklandı.
Tüm bu öngörülere ulaşmanın yolu da mükelleflerin, vergilerini takip edip ödemelerinden geçiyor. Sistem Global Danışmanlık Denetim Müdürü Adil Gökçe Karagülle, hem vatandaşın hem de devletin bütçesine yön verecek bazı mali yükümlülüklerin nasıl hesaplandığını şöyle dile getirdi: "Öncelikle 28 Aralık 2020 tarihinde Asgari Ücret Komisyonu kararı ile 2021 yılı asgari ücret tutarı belirlendi. 29 Aralık 2020 tarihli 1. mükerrer Resmî Gazete'de yayımlanan genel tebliğler ile de 2021 yılında uygulanacak vergi ve cezalar ile vergi uygulamalarında esas alınan had ve tutarlar açıklanmış oldu.
Had ve tutarlardaki artışın hesaplanmasında kullanılan yeniden değerleme oranı yüzde 9.11 olarak açıklandı. TÜİK verilerine göre, önceki yıla göre TÜFE yıllık yüzde 14.03, YÜFE yüzde 23.11 ve enflasyon oranı yüzde 14.60 artış gösterdi. Bu göstergeler, 2021 yılı boyunca, hayatımızın pek çok alanında karşılaşacağımız vergi ve diğer maliyetleri de belirledi."
Karagülle, bu yıl mükelleflerin günlük hayatta en sık karşılaşacakları mali yükümlülükleri, söz konusu parametrelere göre hesaplayarak Milliyet okurları için kaleme aldı.
ENGELLİYE 330.800 LİRAYA KADAR ARAÇTA ÖTV YOK
Engelli vatandaşların ÖTV'den istisna araç alımlarında uygulanan parasal sınırlar yeniden değerleme oranında artırıldı. ÖTV'den istisna araç satışında, 2020 yılında 303.200 TL olan parasal sınır, 2021 yılında 330.800 TL olarak belirlendi. Ayrıca engelli bir çalışanın ücret matrahından indirilerek, vergi avantajı sağlayan engellilik indirimi tutarları açıklandı.
ASGARİ ÜCRETİN İŞVERENE MALİYETİ 4.203 LİRA
2021 yılı net asgari ücret yüzde 21.56 artış ile 2.825,90 TL olarak açıklandı. 28 Aralık 2020 tarihinde açıklanan Asgari Ücret Tespit Komisyonu kararıyla brüt asgari ücret aylık 3.577,50 TL olarak belirlendi.
Belirlenen asgari ücret tarifesine göre, brüt asgari ücret üzerinden, işçi adına ödenen vergi ve SGK primleri düşüldükten sonra, asgari ücretli personelin eline geçen net ücret 2.825,90 TL olacak. Ancak 2021 yılında asgari ücretli bir işçinin, işverene maliyeti, yüzde 5 SGK indirimi de hesaplamalara dahil edildiğinde 4.203,56 TL olarak gerçekleşecek.
UZMANLAR 4 GÜN BİLGİLENDİRECEK
Devletin, kamu hizmetini sürdürmek için halktan aldığı vergilerin tutarları her yıl değişiyor. Bu değişimde çoğu zaman, enflasyona bağlı bir hesap olan 'yeniden değerleme oranı', kimi zaman da başka özel parametreler belirleyici oluyor. Vergi mükellefleri hem değişen bu tutarları hem de güncel vergi takvimini takip ederek vatandaşlık görevlerini yerine getiriyorlar.
2021 yılında mükelleflerin ödeyeceği vergilerle ilgili rehberi, Sistem Global Danışmanlık uzmanları hazırlayarak, Milliyet okurlarının bilgisine sundu. Yurt içi ve yurt dışındaki ofisleriyle şirketlere geniş yelpazede danışmanlık hizmeti veren Sistem Global'in Kurucu Ortağı Yeminli Mali Müşavir Necmi Ulus liderliğindeki vergi uzmanları, dört gün sürecek olan bu dizide 2021 yılı vergileriyle ilgili bilgilerin yanı sıra mükellef beklentilerini de sayfalarımıza taşıyacaklar.
VERASET VE İNTİKALDE MATRAHLAR BELİRLENDİ
Veraset ve intikal vergisinin hesap edildiği matrah yeniden değerleme oranında artırıldı. Veraset ve intikal vergisinde belirli matrah dilimleri için farklı oranlarda vergi hesaplanıyor. Ayrıca bu hesaplamada intikalin ne yolla olduğu da dikkate alınıyor. Yeniden değerlemeye göre yapılan hesaplamada bu yıl en düşük vergiye konu matrah düzeyi 380 bin liraya kadar olacak. Gelir vergisi tarifesinin, gelir dilimleri de yeniden değerleme oranında artırıldı. En düşük vergi dilimi olan 24 bin lira için yüzde 15 gelir vergisi hesaplanacak. Vergi dilimi yükseldikçe oran da artacak.
PASAPORT HARÇ ÜCRETİ 227 LİRADAN BAŞLIYOR
Pasaport harçları yüzde 9.11'lik yeniden değerleme oranı kadar artırıldı. 6 ay süreli pasaport harcı için 227.20 lira ödeyecek olan vatandaşlar 3 yıldan fazla süreli pasaport almak istiyorlarsa 1.085,40 liralık harç yatıracaklar.
KİRA GELİRİNİN 7 BİN LİRASI VERGİDEN İSTİSNA EDİLECEK
Yeni yılla birlikte tıpkı vergi ve yükümlülükler gibi devletin mükelleflere sağladığı kolaylıkların hesabı da değişti. İstisnalar ve vergi indirimlerini içeren bu kolaylıklardan bazıları şöyle: Ev sahiplerinin mesken kiraları ile ilgili elde ettiği kira gelirlerindeki istisna tutar 2021 yılı için 7 bin lira olarak belirlendi. 2020 yılı için istisna tutarı 6 bin 600 liraydı.
Çalışanları ilgilendiren bir gelişme de vergiden istisna yemek ve taşıma bedellerinin belirlenmiş olması. 2021 yılında İşverenlerce işyeri dışında kalan yerlerde personele yemek verilmek suretiyle sağlanan menfaatlere ilişkin istisna tutarı KDV hariç 25 TL olarak belirlendi. Yani işveren personeline günlük 25 TL + KDV tutarında yemek bedelini vergisiz olarak verebilecek. 2020 yılında bu tutar 23 TL + KDV idi.
İşverenlerce taşıma hizmeti verilmeyen durumlarda vergiden istisna günlük yol ücreti 13 TL olarak belirlendi. 2020 yılında bu tutar 12 TL idi. 2021 yılında mükelleflerin, kiralama yoluyla edinilen binek otomobillerinin, her birine ilişkin aylık kira bedelinin 6.000 TL ye kadarlık kısmı kurum kazancından indirilebilecek. (2020 yılında 5.500 TL)
2021 yılında mükelleflerin binek araçların alımında olarak indirim konusu yapılabilecek özel tüketim vergisi ve katma değer vergisinin toplam tutarı 150.000 TL olarak belirlendi. (2020 yılında 140.000 TL)
TELEFON HARCI 2.006 LİRA
Yurt dışından getirilecek telefonlar için ödenen harç tutarı, 2021 yılı itibari ile 2.006 TL oldu. 2020'de aynı tutar 1.838 TL idi.
2021 yılında emlak vergisi yüzde 4.55 artışla uygulanacak. (Yeniden değerleme oranının yarısı) 2021 yılında ödenecek Motorlu Taşıtlar Vergisi (MTV) tutarları da yeniden değerleme oranında artırılarak yeniden belirlendi. 2021 yılında en düşük MTV 109 TL, en yüksek MTV ise 50 bin 107 TL olarak belirlendi MTV ödemelerinin ilk taksiti Ocak ayında, ikinci taksiti ise Temmuz ayında yapılacak.2021 yılı için ne kadar MTV ödeneceğinin hesaplaması Gelirler İdaresi'nin internet sitesinden, aracın yaşı ve motor hacmine göre yapılabilmekte.
GELİR İDARESİ TAKVİMİ YAYINLADI
Vergi Usul Kanunu'nda yer alan had ve tutarlar yeniden değerleme oranında artırıldı. 1 Ocak 2021'den itibaren geçerli olmak üzere uygulanacak had ve tutarlara ilişkin liste Gelir idaresi Başkanlığı'nın internet sitesinden takip edilebilir. Gelir İdaresi Başkanlığı ayrıca bu yıl ödenmesi gereken vergilere ilişkin takvimi de yayınladı. Bu takvime de https://www.gib.gov.tr/yardim-ve-kaynaklar/vergi-takvimi adresinden ulaşmak mümkün.
Kaynak: Milliyet