2024 Bütçe Kanunu'na göre gelir, kurumlar, katma değer, özel tüketim vergisi kanunları kapsamında toplam 642 adet vergi muafiyeti ve istisnası bulunuyor.
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2024 Bütçe Kanunu'na göre gelir, kurumlar, katma değer, özel tüketim vergisi kanunları kapsamında toplam 642 adet vergi muafiyeti ve istisnası bulunuyor.
Bu yıl için alınmasından vazgeçilen vergi geliri tutarı ise 2.2 trilyon TL. 2025'te 2.7 trilyon TL, 2026 için ise 3.2 trilyon TL.
Vazgeçilen gelirin büyük bölümünü asgari ücretlinin vergi istisnası ve engellilere sağlanan ÖTV muafiyeti oluşturuyor.
Bu istisnaların kaldırılması ise söz konusu olmazken, yapılan çalışmalarda sona gelindi. Sabah Gazetesi Yazarı Dilek Güngör, 2 formülün gündemde olduğunu paylaşarak kulis bilgisini aktardı.
İLK FORMÜL: 33 BİN TL'NİN ALTINDA KİRA GELİRİ OLANLARI İLGİLENDİRİYOR
Konuyla ilgili epey bir yol katedildiğine dikkat çeken Güngör, " Maliye'nin kafasında ev sahiplerini ilgilendiren gelir vergisi istisnası da var. Gelir İdaresi Başkanlığı mesken kira gelirlerinde gelir vergisi istisnasını bu yıl için 33 bin TL olarak belirlemişti. Buna göre, evini kiraya vermiş kişiler bir yıl boyunca 33 bin liranın altında kira geliri elde etmişse herhangi bir gelir vergisi ödemiyordu. Şimdi bunun kaldırılması gündemde. Bana göre, zaten yüksek olan ev kiralarının daha da artmasına zemin hazırlayacak bir adım olur. Belki, birçok evin kirası yıllık 33 bin TL'nin üzerinde… Ama bu ev sahiplerinin kira artışına bir bahane olabilir. O nedenle dikkat etmek gerekir." ifadelerini kullandı.
2. FORMÜL: 5 YILLIK SÜRE KALDIRILACAK
Güngör, bir diğer düşünülen istisnanın da yine gayrimenkulle ilgili olduğunu ileri sürdü.
İlgili yazıda şu ifadelere yer verdi:
Gelir Vergisi Kanunu'na göre evini satmak isteyen vatandaş, gayrimenkullerini aldıktan 5 tam yıl içinde elden çıkarırsa, bu değer artışı kazancı olarak değerlendiriliyor ve vergiye tabi tutuluyor. Eğer elden çıkarma 5 yıldan daha fazla bir sürede gerçekleşmişse, elde edilen kazanç değer artışı kazancı olarak kabul edilmiyor ve vergilendirilmiyor. Maliye'nin bu 5 yıllık süreyi kaldıracağı belirtiliyor. KDV'deki muafiyetler de Maliye'nin çantasında… KDV muafiyetlerinin sayısının yarı yarıya azalması bekleniyor. Kurumlar ve Gelir vergisi kanunlarındaki istisnaların da yarı yarıya azaltılması gündemde… Maliye'nin hazırladığı liste Cumhurbaşkanı Recep Tayyip Erdoğan'a sunulduktan sonra netleşecek.
MALİYE'DEN YENİ ÇALIŞMA
Öte yandan Hazine ve Maliye Bakanı Mehmet Şimşek, seçimlerden önce yeni vergilerin gündemde olmadığını açıklamıştı.
Bakan Şimşek, özellikle enflasyonist yeni vergiler olmayacağının, kurumlar vergisi ile gelir vergisinde de artış yapılmayacağının altını çizmişti.
Ancak son dönemde özellikle lüks tüketimle bağlantılı olarak oto yedek parçalarının olduğu bir listenin hazırlandığı öğrenildi.
Güngör, Maliye'nin özellikle ithal oto parçalarıyla ilgili bir çalışma yaptığı bilgisini paylaştı.