{"id":1269,"date":"2018-02-26T15:15:05","date_gmt":"2018-02-26T12:15:05","guid":{"rendered":"https:\/\/master.k8s.p4.greenpeace.org\/turkey\/?p=1269"},"modified":"2021-12-01T15:32:15","modified_gmt":"2021-12-01T12:32:15","slug":"catisinda-enerji-uretene-esnaflik-mertebesi-vergi-muafiyeti","status":"publish","type":"post","link":"https:\/\/www.greenpeace.org\/turkey\/blog\/catisinda-enerji-uretene-esnaflik-mertebesi-vergi-muafiyeti\/","title":{"rendered":"\u00c7at\u0131s\u0131nda Enerji \u00dcretene Esnafl\u0131k Mertebesi, Vergi Muafiyeti"},"content":{"rendered":"<p>B\u00fct\u00fcn d\u00fcnyada enerji d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fcn en b\u00fcy\u00fck motivasyon kayna\u011f\u0131 g\u00fcne\u015f enerjisi \u00fcretiminin yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131 i\u00e7in son d\u00f6nemde T\u00fcrkiye\u2019de de te\u015fvik politikalar\u0131n\u0131n hayata ge\u00e7irildi\u011fine tan\u0131k oluyoruz. Te\u015fvik politikalar\u0131n\u0131n anlaml\u0131 ama hen\u00fcz ba\u015flang\u0131\u00e7 oldu\u011funun alt\u0131n\u0131 \u00e7izmekte fayda var. Ger\u00e7ek anlamda enerji d\u00f6n\u00fc\u015f\u00fcm\u00fc, sadece g\u00fcne\u015f enerjisinin te\u015fvik edilmesi ile de\u011fil; fosil yak\u0131tlar\u0131n enerji \u00fcretiminde pay\u0131n\u0131n azalt\u0131lmas\u0131 ve g\u00fcne\u015fin fosil yak\u0131tlarla rekabet etmesini sa\u011flayacak politikalarla g\u00fc\u00e7lendirilmesi ile olur.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1270 size-full\" src=\"https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/4ad1994d-solar-tr-blog.jpg\" alt=\"\" width=\"600\" height=\"270\" srcset=\"https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/4ad1994d-solar-tr-blog.jpg 600w, https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/4ad1994d-solar-tr-blog-300x135.jpg 300w, https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/4ad1994d-solar-tr-blog-510x230.jpg 510w\" sizes=\"auto, (max-width: 600px) 100vw, 600px\" \/><\/p>\n<p>Ge\u00e7ti\u011fimiz aylarda, 10KW\u2019a kadar g\u00fcne\u015ften \u00fcretilen elektri\u011fin, ki\u015finin t\u00fcketiminden fazla olmas\u0131 halinde, \u00fcreticinin fazladan \u00fcretti\u011fi elektri\u011fi \u015febekeye sat\u0131\u015f\u0131 hakk\u0131nda d\u00fczenlemeler y\u00fcr\u00fcrl\u00fc\u011fe girdi. \u015eebekeye ba\u011flant\u0131 anla\u015fmas\u0131 gibi bir\u00e7ok konuda yenilikler ve kolayl\u0131klar getiren mevzuat d\u00fczenlemelerine bir yenisi daha ekleniyor.<\/p>\n<h2>\u00c7at\u0131s\u0131na g\u00fcne\u015f paneli kuran esnaf oluyor<\/h2>\n<p>Enerji Piyasas\u0131 D\u00fczenleme Kurumu\u2019nun (EPDK) karar\u0131n\u0131n ard\u0131ndan, bu kez harekete ge\u00e7en Maliye Bakanl\u0131\u011f\u0131 oldu. Maliye Bakanl\u0131\u011f\u0131 ile EPDK\u2019n\u0131n g\u00f6r\u00fc\u015fmeleri sonu\u00e7lanm\u0131\u015f, Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n haz\u0131rlad\u0131\u011f\u0131, Vergi Kanunlar\u0131 ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnamelerde De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun Tasar\u0131s\u0131, Ba\u015fbakanl\u0131k Kanun ve Kararlar Dairesi taraf\u0131ndan 2 \u015eubat 2018 tarihinde yay\u0131nlanm\u0131\u015ft\u0131.<\/p>\n<p>Torba yasa, Plan ve B\u00fct\u00e7e Komisyonu\u2019nda ge\u00e7ti\u011fimiz hafta kabul edildi ve \u00f6n\u00fcm\u00fczdeki hafta meclis g\u00fcndemine gelmesi bekleniyor.<\/p>\n<p>Tasar\u0131da getirilen d\u00fczenleme ile Gelir Vergisi Kanunu\u2019nda d\u00fczenlenen,&nbsp;<strong>\u201cVergiden Muaf Esnaf\u201d<\/strong>&nbsp;d\u00fczenlemesi \u00e7at\u0131s\u0131nda g\u00fcne\u015ften elektrik \u00fcreten ve t\u00fcketti\u011finden fazlas\u0131n\u0131 \u015febekeye satmak isteyen ki\u015filere esnafl\u0131k stat\u00fcs\u00fc tan\u0131n\u0131yor.<\/p>\n<p>Tasar\u0131da yer alan ve konuyu d\u00fczenleyen, 3. Maddenin gerek\u00e7esi \u015fu \u015fekilde:<\/p>\n<hr>\n<p><em>Madde 3 Gerek\u00e7esi:<\/em><\/p>\n<p><em>Madde ile, yenilenebilir enerji kaynaklar\u0131ndan en \u00fcst d\u00fczeyde istifade etme hedefi do\u011frultusunda elektrik enerjisi \u00fcretiminin te\u015fvik edilmesi amac\u0131yla, sahibi olduklar\u0131 veya kira ile kulland\u0131klar\u0131 meskenlerde, 6446 say\u0131l\u0131 Kanun\u2019un 14. Maddesi uyar\u0131nca lisanss\u0131z y\u00fcr\u00fct\u00fclebilecek faaliyetler kapsam\u0131nda kurduklar\u0131 \u00e7at\u0131 ve cephe uygulamal\u0131 yenilenebilir enerji kaynaklar\u0131na dayal\u0131 ve kurulu g\u00fcc\u00fc azami 10KW (10KW dahil) olan, elektrik \u00fcretim tesisinden, \u00fcrettikleri elektrik enerjisini son kaynak tedarik \u015firketlerine satan ger\u00e7ek ki\u015filer, gelir vergisinden muaf esnaf kapsam\u0131nda al\u0131nmaktad\u0131r. Madde kapsam\u0131nda giren birden fazla \u00fcretim tesisine sahip olanlar\u0131n, s\u00f6z konusu muafiyetten yararlanabilmeleri i\u00e7in, bir y\u0131l i\u00e7inde t\u00fcm tesislerinden \u00fcretip satabilecekleri elektrik enerjisi miktar\u0131n\u0131n tespitinde de 10kw\u2019l\u0131k (10Kw dahil) s\u0131n\u0131r g\u00f6z \u00f6n\u00fcnde bulundurulacakt\u0131r. Bu \u015fekilde \u00fcrettikleri elektri\u011fi son kaynak tedarik \u015firketine satan ger\u00e7ek ki\u015filerin, belge d\u00fczenleme, defter tutma, beyanname verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc olmayacak, sat\u0131\u015f yapan ki\u015fiye son kaynak tedarik \u015firketi gider pusulas\u0131 d\u00fczenlemek suretiyle \u00f6demelerini tevsik edecektir.<\/em><\/p>\n<hr>\n<p>Basitle\u015ftirerek a\u00e7\u0131klayal\u0131m:<\/p>\n<ul>\n<li><strong>Bu d\u00fczenleme \u015firketleri de\u011fil ger\u00e7ek ki\u015fileri kaps\u0131yor:<\/strong> Bu d\u00fczenleme, sadece ger\u00e7ek ki\u015fileri vergiden muaf tutuyor.<\/li>\n<li><strong>Bireyler elektri\u011fini yenilenebilir enerjiden \u00fcretsin diye te\u015fvik:<\/strong> Maddenin temel amac\u0131, yenilenebilir enerji kaynaklar\u0131ndan \u00fcst d\u00fczeyde faydalanmak ve yenilenebilir kaynaklardan elektrik \u00fcretmek isteyen ger\u00e7ek ki\u015fileri te\u015fvik etmek,<\/li>\n<li><strong>Hem sahibi oldu\u011fu hem kiralad\u0131\u011f\u0131 ta\u015f\u0131nmazda yenilenebilir enerji \u00fcretmek m\u00fcmk\u00fcn:<\/strong> \u00c7at\u0131s\u0131nda elektrik \u00fcretip, kullanmak ve kulland\u0131\u011f\u0131ndan fazlas\u0131n\u0131 \u015febekeye satmak isteyen ger\u00e7ek ki\u015fi, \u00fcretim tesisinin kurulaca\u011f\u0131 yere ait tapu kayd\u0131 veya kira s\u00f6zle\u015fmesi veya kullan\u0131m hakk\u0131n\u0131 g\u00f6sterir belgesini sunmas\u0131 yeterli.<\/li>\n<li><strong>T\u00fcketimden fazlas\u0131 elektrik sisteme sat\u0131labilir:<\/strong> 10KW ve alt\u0131 g\u00fcc\u00fc kadar \u00e7at\u0131 ve cephe uygulamal\u0131 yenilenebilir enerji \u00fcreten ger\u00e7ek ki\u015filer, \u00fcrettikleri elektri\u011fin t\u00fckettiklerinden fazla olmas\u0131 durumunda, b\u00f6lgelerinde elektrik da\u011f\u0131t\u0131m\u0131 yapan da\u011f\u0131t\u0131m \u015firketine ba\u015fvuruda bulunarak, fazladan \u00fcrettikleri elektri\u011fi sisteme satabilecekler. Da\u011f\u0131t\u0131m \u015firketleri listesi i\u00e7in &gt;&gt;&nbsp;<a href=\"http:\/\/www.tedas.gov.tr\/#!tedas_dagitim_sirketleri\" target=\"_blank\" rel=\"noopener noreferrer\">TEDA\u015e da\u011f\u0131t\u0131m \u015firketleri<\/a><\/li>\n<li><strong>\u015eirket kurma ve muhasebeci tutma zorunlulu\u011fu yok<\/strong>: Ki\u015filerin fazladan \u00fcrettikleri elektri\u011fin sat\u0131\u015f\u0131n\u0131 yapmalar\u0131 i\u00e7in herhangi bir \u015firket kurulumuna ihtiya\u00e7 yok. Madde d\u00fczenlemesi ger\u00e7ek ki\u015fi olarak ifade etti\u011fi i\u00e7in, \u015firket kurulumu olmadan da, bireyin da\u011f\u0131t\u0131m \u015firketi ile sat\u0131\u015f ili\u015fkisi kurmas\u0131 m\u00fcmk\u00fcn.<\/li>\n<li><strong>Da\u011f\u0131t\u0131m \u015firketi gider pusulas\u0131 ile \u00f6deme yapacak:<\/strong> Bu sat\u0131\u015f meydana gelmesi ile da\u011f\u0131t\u0131m \u015firketi ger\u00e7ek ki\u015fiye gider pusulas\u0131 kesmek sureti ile \u00f6deme yapacak. Faturaland\u0131rma veya defter tutma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc gerektiren ba\u015fka bir muhasebele\u015ftirme i\u015flemine gerek olmayacak.<\/li>\n<li><strong>Gelir vergisi muafiyeti:<\/strong>&nbsp;\u00dcretti\u011fi fazladan enerjiyi da\u011f\u0131t\u0131m \u015firketine satan ki\u015fi gelir elde edecek ancak, Bakanl\u0131\u011f\u0131n te\u015fvik politikas\u0131 uyar\u0131nca, gelir vergisi \u00f6demek k\u00fclfeti kalk\u0131yor.<\/li>\n<\/ul>\n<h2>Esnafl\u0131k Mertebesi ve Muafiyeti Nedir?<\/h2>\n<p>Gerli Vergisi Kanunu\u2019nun 9. Maddesi, esnaf erbab\u0131 olup vergi muafiyetini d\u00fczenliyor. Bu maddenin amac\u0131, belirli faaliyetlerde \u00e7al\u0131\u015fan ki\u015filerin \u00e7e\u015fitli e\u015fyalar\u0131 sat\u0131\u015f\u0131 veya i\u015f g\u00f6rmeleri ile gelir elde etmelerini kolayla\u015ft\u0131rmak, ticari hayat\u0131n \u00e7e\u015fitli y\u00fck\u00fcml\u00fcl\u00fcklerinden kurtarmak.<\/p>\n<p>G\u00fcne\u015ften enerji \u00fcretip satmak art\u0131k s\u0131radan bir esnafl\u0131k faaliyeti gibi&#8230; Zira madde d\u00fczenlemesi kimlerin hangi faaliyetlerini kaps\u0131yor diye bakarsak geni\u015f bir yelpaze \u00e7\u0131k\u0131yor kar\u015f\u0131mza; gezici olarak bir i\u015fyeri a\u00e7maks\u0131z\u0131n perakende ticaret ile i\u015ftigal edenler, halla\u00e7, kalayc\u0131, lehimci, nalbant, foto\u011fraf\u00e7\u0131, odun ve k\u00f6m\u00fcr k\u0131r\u0131c\u0131s\u0131, \u00e7ama\u015f\u0131r y\u0131kay\u0131c\u0131s\u0131, hammallar, k\u00fc\u00e7\u00fck sanat erbab\u0131\u2026<\/p>\n<h2>Esnaf\u0131n Y\u00fck\u00fcml\u00fcl\u00fckleri?<\/h2>\n<p>Her ne kadar g\u00fcne\u015ften elektrik \u00fcretip, ihtiyac\u0131n\u0131n fazlas\u0131n\u0131 satmak isteyenler i\u00e7in uygulama nas\u0131l olacak hen\u00fcz belli olmasa da Gelir Vergisi Kanunu, esnaf muafl\u0131\u011f\u0131ndan yararlananlara da \u00e7e\u015fitli y\u00fck\u00fcml\u00fcl\u00fckler getiriyor.<\/p>\n<ul>\n<li>Muafiyetten yararlanmak isteyen ki\u015filer, \u201cesnaf muafl\u0131\u011f\u0131\u201d belgesi al\u0131nmal\u0131.<\/li>\n<li>Gelir vergisi kanununa g\u00f6re, esnaf muafl\u0131\u011f\u0131ndan faydalananlar, faaliyetleri ile ilgili olarak sat\u0131n ald\u0131klar\u0131 mallara ve giderlerine ili\u015fkin, gelir ve kurumlar vergisi m\u00fckelleflerinden ald\u0131klar\u0131 belgeleri saklamak zorundad\u0131rlar.<\/li>\n<li>Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re yoklamaya yetkililer ile belediye zab\u0131talar\u0131nca yap\u0131lan denetimlerde vergiden muaf esnaf\u0131n mal al\u0131\u015f ve giderlerine ili\u015fkin belgeleri yan\u0131nda bulunmas\u0131 gerekir.<\/li>\n<\/ul>\n\t\t\t<section\n\t\t\tclass=\"boxout post-30 \"\n\t\t\t\n\t\t>\n\t\t\t<a\n\t\t\t\tdata-ga-category=\"Take Action Boxout\"\n\t\t\t\tdata-ga-action=\"Image\"\n\t\t\t\tdata-ga-label=\"n\/a\"\n\t\t\t\tclass=\"cover-card-overlay\"\n\t\t\t\thref=\"https:\/\/www.greenpeace.org\/turkey\/gunes-icin-omuz-omuza\/\" \n\t\t\t><\/a>\n\t\t\t\t\t\t\t<img\n\t\t\t\t\t\tsrc=\"https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/bf1ed669-gp0stthj6-1024x683.jpg\"\n\t\t\t\t\t\tsrcset=\"https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/bf1ed669-gp0stthj6-300x200.jpg 300w, https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/bf1ed669-gp0stthj6-768x512.jpg 768w, https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/bf1ed669-gp0stthj6-1024x683.jpg 1024w, https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/bf1ed669-gp0stthj6-510x340.jpg 510w, https:\/\/www.greenpeace.org\/static\/planet4-turkey-stateless\/2019\/09\/bf1ed669-gp0stthj6.jpg 1200w\"\n\t\t\t\t\t\tsizes=\"(min-width: 1000px) 358px, (min-width: 780px) 313px, 88px\"\n\t\t\t\t\t\talt=\"Rainbow Warrior in \u0130stanbul. \u00a9 Greenpeace \/ Caner Ozkan\" title=\"Rainbow Warrior in \u0130stanbul. \u00a9 Greenpeace \/ Caner Ozkan\"\n\t\t\t\t\/>\n            \t\t\t<div class=\"boxout-content\">\n\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\tclass=\"boxout-heading medium\"\n\t\t\t\t\t\tdata-ga-category=\"Take Action Boxout\"\n\t\t\t\t\t\tdata-ga-action=\"Title\"\n\t\t\t\t\t\tdata-ga-label=\"n\/a\"\n\t\t\t\t\t\thref=\"https:\/\/www.greenpeace.org\/turkey\/gunes-icin-omuz-omuza\/\"\n\t\t\t\t\t\t\n\t\t\t\t\t>\n\t\t\t\t\t\tG\u00fcne\u015f \u0130\u00e7in Omuz Omuza\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"boxout-excerpt\">Stadyumlar her kentin merkezinde yer alan, kitleleri \u00e7eken ve k\u00fclt\u00fcr yaratan yap\u0131lar ve elektrik kullan\u0131m\u0131nda da kayda de\u011fer bir paya sahipler.<\/p>\n\t\t\t\t                                    <a\n                        class=\"btn btn-primary\"\n                        data-ga-category=\"Take Action Boxout\"\n                        data-ga-action=\"Call to Action\"\n                        data-ga-label=\"n\/a\"\n                        href=\"https:\/\/www.greenpeace.org\/turkey\/gunes-icin-omuz-omuza\/\"\n                        \n                    >\n                        Harekete Ge\u00e7\n                    <\/a>\n                \t\t\t<\/div>\n\t\t\t\t\t<\/section>\n\t","protected":false},"excerpt":{"rendered":"<p>B\u00fct\u00fcn d\u00fcnyada enerji d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fcn en b\u00fcy\u00fck motivasyon kayna\u011f\u0131 g\u00fcne\u015f enerjisi \u00fcretiminin yayg\u0131nla\u015ft\u0131r\u0131lmas\u0131 i\u00e7in son d\u00f6nemde T\u00fcrkiye\u2019de de te\u015fvik politikalar\u0131n\u0131n hayata ge\u00e7irildi\u011fine tan\u0131k oluyoruz.<\/p>\n","protected":false},"author":26,"featured_media":1270,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ep_exclude_from_search":false,"p4_og_title":"","p4_og_description":"","p4_og_image":"","p4_og_image_id":"","p4_seo_canonical_url":"","p4_campaign_name":"not set","p4_local_project":"not set","p4_basket_name":"not set","p4_department":"","footnotes":""},"categories":[2],"tags":[7],"p4-page-type":[29],"class_list":["post-1269","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-enerji","tag-yenilenebilir-enerji","p4-page-type-blog"],"_links":{"self":[{"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/posts\/1269","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/users\/26"}],"replies":[{"embeddable":true,"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/comments?post=1269"}],"version-history":[{"count":5,"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/posts\/1269\/revisions"}],"predecessor-version":[{"id":6798,"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/posts\/1269\/revisions\/6798"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/media\/1270"}],"wp:attachment":[{"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/media?parent=1269"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/categories?post=1269"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/tags?post=1269"},{"taxonomy":"p4-page-type","embeddable":true,"href":"https:\/\/www.greenpeace.org\/turkey\/wp-json\/wp\/v2\/p4-page-type?post=1269"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}