Uluslararası taşımacılıkta KDV iadesi
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2014
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Abstract
Taşımacılık, ekonomik ve sosyal alanda belli bir yer ve zamanda ihtiyaç duyulan canlı cansız her nevi varlığın arz talep ekseninde ya da üretimden tüketime giden süreçte müşteri taleplerine uygun olarak bir yerden başka bir yere taşınmasının sağlanmasına yönelik hizmetler bütünüdür. Özellikle son yıllarda küreselleşen ekonomi ve bunun yarattığı uluslararası tam rekabet ortamı, göndericiden alıcıya uzanan süreçte hizmet entegrasyonunu zorunlu hale getirmiş, bu çerçevede uluslararası taşımacılık; taşıma, depolama, dağıtım, gümrükleme ve sigortalama dâhil olmak üzere göndericiden alıcıya uzanan sürecin tamamını kavrayan hizmet zincirine dönüşmüştür.
Transportation is a set of service which is to ensure to transport any kind of assets which is in the economic and social fields would be needed in a certain time and place around supply & demand or from production to consumption process from one place to another place in order to customer requests. Especially in the recent years, service integration in the process of sender to receiver has become mandatory in consequence of global economy and perfect competition environment. In this context, international transport has become a service chain related to whole process from sender to receiver covers transportation, warehousing, distribution, customs clearance and also including insurance.
Transportation is a set of service which is to ensure to transport any kind of assets which is in the economic and social fields would be needed in a certain time and place around supply & demand or from production to consumption process from one place to another place in order to customer requests. Especially in the recent years, service integration in the process of sender to receiver has become mandatory in consequence of global economy and perfect competition environment. In this context, international transport has become a service chain related to whole process from sender to receiver covers transportation, warehousing, distribution, customs clearance and also including insurance.
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Maliye, Katma değer vergisi, Taşıma sistemleri, Taşımacılık, Finance, Transit taşımacılık, Value added tax, Uluslararası demiryolu taşımacılığı, Transport systems, Transportation, Uluslararası deniz taşımacılığı, Transit transportation, International railroad transportation, Uluslararası hava taşımacılığı, International maritime transport, Uluslararası karayolu taşımacılığı, International air transportation, Inernational road transportation, Vergi iadesi, Tax rebate
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143