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Bu dönemdeki hak edişleri 70 milyar lira olan bu işlerde verilecek ek fiyat farkı 10.5 milyar TL düzeyinde olacak. Üretim faaliyetinden elde edilen kazançlara Kurumlar Vergisi'nin 1 puan indirimli uygulamasıyla1.7 milyar lirayı, ihracat kazançlarında da 470 milyon lira olmak üzere yaklaşık 2.2 milyarlık maliyeti devlet omuzlayacak.
SANAYİCİ, İHRACATÇI DA NEFES ALACAK Milyonların beklediği doğalgazda kademeli fiyatlandırma, ihracatçı firmalara kurumlar vergisi indirimi, memur ve emeklisine ek zam, BES Sistemi'nde bazı değişiklikler öngören yasa teklifi Meclis Plan ve Bütçe Komisyonu'nda kabul edildi. Komisyon üyelerine maddelerin kamu maliyesine etkilerini içeren bir bilgi notu da iletildi. İmalatçı veya ihracatçı kurumlara 1 puan kurumlar vergisi indiriminden sanayiciler, ihracatçılar yararlanabilecek. Sanayi sicil belgesini haiz ve fiilen üretim faaliyetinde bulunan kurumların sadece üretimden elde ettikleri kazançları için indirim uygulanacak.
İhracatçı kurum imalatçı olduğu için yukarıda belirttiğim 1 puanlık indirimden yararlanırsa, ihracat sebebiyle ayrıca yüzde 1 indirim uygulanmayacak. Üretim faaliyetinden elde edilen kazançlara 1 puan indirimli uygulama 1.7 milyar liralık etki oluşturacak. İhracat yapan kurumların ihracat kazançlarına Kurumlar Vergisi'nin 1 puan indirimli olarak uygulanması 470 milyon liralık bir vergiyi devlet omuzlayacak.
12.3 MİLYAR VERGİSEL MALİYET Kurumların tam mükellefiyete tabi diğer yatırım fonu katılma paylarından elde ettikleri kâr payları kurumlar vergisinden ayrı tutulacak. 2020 yılında yatırım fonlarının elde ettiği 56 milyar liralık kazancın Kurumlar Vergisinden istisna tutulması nedeniyle 12.3 milyar liralık vergisel maliyet oluştu. Yatırım fonlarından elde edilen kar paylarının da iştirak kazançları istisnasına dâhil edilmesiyle 1.5 milyar liralık maliyet hesaplanıyor.
HAKEDİŞLERİ 70 MİLYAR LİRA Ayrıca fiyat artışlarına bağlı olarak Kamu İhale Yasası kapsamındaki işlerde ilave ek fiyat farkı verilecek. Büyük bölümünü inşaat işlerinin oluşturduğu bu alanda ek fiyat farkı, 2021 yılı ikinci yarısı için uygulanacak. Kapsamda toplam 26 bin 789 sözleşme bulunurken, sözleşmelerin bedeli 213 milyar TL büyüklüğe ulaşıyor. Bu dönemdeki hak edişleri 70 milyar lira olan bu işlerde verilecek ek fiyat farkı 10.5 milyar lira düzeyinde olacak.
KADEMEDEN YÜZDE 15 TASARRUF BOTAŞ'ın il veya bölge bazında kademeli doğalgaz satış fiyatı uygulamasının doğalgazda tasarruf sağlayacağı hesaplanıyor. Buna göre yüzde 15 düzeyinde tasarruf olabilecek ve iki buçuk milyar metreküplük düşüş sağlanacak. Bu düzenleme ile doğalgaz sarfiyatında yüzde 15 düzeyinde tasarruf oluşacağı ve 2.5 milyar metreküplük düşüş beklentisi söz konusu.
5 YILDA 52 MİLYARLIK BİRİKİM Bireysel emeklilikle ilgili kolaylaştırıcı düzenlemelerin fondaki katılımcı sayısını artırması bekleniyor. Sistemden çıkmadan ev alma gibi belli durumlarda fondaki birikimin yüzde 50'sini çekebilme imkânının 7 milyon katılımcıyı etkileyeceği ve 5 yılda toplam 52 milyar Lira fon birikimi etkisi yapacağı hesaplanıyor.
Kamu maliyesine ise olumsuz bir etki beklenmiyor. Bireysel emeklilik sistemindeki devlet katkısının yüzde 25'den 30'a çıkarılmasıyla da, 5 yılda fon birikimine 138 milyar lira katkı yapılacağı, devlet bütçesine yıllık 2.7 milyar lira gider etkisi olacağı hesaplanıyor. Düzenlemeden 13.2 milyon katılımcının yararlanacağı hesaplanıyor. 45 yaş üstüne de bireysel emeklilik imkânı verilmesiyle ise, 3,7 milyon çalışanın kapsama girebileceği öngörülüyor. 5 yıllık dönemde 51 milyar liralık katkı beklenirken, kamuya maliyeti ise yılda 1.5 ile 7.9 milyon TL arasında tahmin ediliyor.