İhracatta KDV istisnası, iadesi ve müteselsil sorumluluk
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2016
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Ülkemiz işletmeleri yabancı ülkelerdeki pazarlara girmekte ve mallarını bu pazarlarda satmakta zorlanmaktadır. Bunda çeşitli faktörler etkili olmaktadır. Örneğin giriş engelleri olabilmektedir. Uluslararası pazarlar riski fazla olan pazarlardır. Girişimciliğin düşük olması, ihracat için deneyim eksikliği, ekonomik koşullar, siyasal, hukuki yapı, kültürün etkisi vb. faktörler de sayılabilmektedir. İhracatın ülke ekonomisine önemli katkıları olmakta ve arttırılması gerekmektedir. Arttırılması için ulusal politikalar ve stratejiler belirlenerek yerel işletmelerin yaptıkları ihracatın miktarını arttırmak için bazı teşvik araçları kullanılmaktadır. İhracatçılar için vergi kolaylıkları sağlanması kullanılan araçlardan biridir. Bir diğer önemli görülen aracı da, bu Yüksek lisans tez çalışması kapsamında etraflıca incelenen KDV istisnası müessesesi oluşturmaktadır. Ülkemizde ihracatın teşviki çok sayıda kanun, kararname ve tebliğ ile düzenlenmiştir. İhracat teşvikleri birçok tedbiri içerebilmektedir. Bugün mal ve hizmet ihracat istisnaları ile bu kapsamda yapılan KDV iadeleri vb. istisnalar da bunun içinde değerlendirilmektedir. İhracatçılarımız ihracat teşviki almakta, onlara vergi kolaylıkları, avantaj ve istisnaları sağlanmaktadır. Temelde KDV istisnası, bir ülke ihracatının teşviki uygulamasıdır. Uygulamasında ülkemiz işletmeleri ihracat işlemlerinde KDV'den istisna edilmektedir. Prosedür gereğince önce ödedikleri KDV'yi geri almalarıyla ihracatçılara KDV iadesi yapılmaktadır. Mal ve hizmet ihracında KDV istisnasının hangi durumlarda söz konusu olduğu ilgili kanun ve tebliğler ile düzenlenmiştir. Çeşitli hallerde KDV iadesinin yapılmasına yayınlanan Özelgeler ile de açıklık getirilmektedir. Ülkemizdeki uygulamasında tarafların sorumlulukları da düzenlenmektedir. Müteselsil sorumluluk gibi sorumluluğun türleri uygulanması kapsamında böylece tartışılmaktadır. Özetle KDV istisnası gibi güncel yapılan uygulamalar ülke ihracatının arttırılarak ulusal ekonomiye katkı adına önem arz etmektedir. Anahtar Sözcükler: İhracat, KDV istisnası, KDV iadesi, Müteselsil sorumluluk
Considering our national businesses, it's hard to enter markets in foreign countries, and selling their goods in these markets. Here the reason is various, several factors affect it. For instance there may be entry barriers. International markets is one in which the risks are high. Also other factors such as lower entrepreneurship levels, lack of experience in export, economic conditions, political, legal structure and the effect of culture can be stated. Important contributions of export to the national economy happening, and it should be increased. To increase this, by determining national policies and strategies for increasing the amount of export which the local businesses make, some means of stimulus are used. One of these means is to be provided tax concessions to the exporters. Also, other one, as seen highly important mean is the VAT exemptions - it's been examined in detail within this postgraduate thesis. In our country, export promotion activities have been regulated by any number of laws, enactments and government/related ministry communications. Export incentives can contain many measures. Today good and service export exemptions and within this framework have been given back VAT returns etc. exemptions is provided within it too. Our exporters receive export incentives, to them tax concessions, advantages and exemptions are provided. Essentially VAT exemption is an application that promotes export of country. In its implementation, our national businesses become exempt from VAT during their export operations. For the sake of procedure, by taking back the VAT amount as before paid from them, VAT return is applied to the exporters. In which conditions the VAT exemption is applied have been regulated by related laws and government/related ministry communications. In various cases also with any published Ruling the VAT return application is clarified. In its application in our country also the responsibilies of the Parts are decided. So, alike joint liability, types of the responsibilities are disscussed within the scope of its application. In sum, currently made applications for instance the VAT exemption have importance in the name of increasing the export of the country, so making contribution to the national economy. Keywords: Export, VAT return, VAT exemption, Joint liability
Considering our national businesses, it's hard to enter markets in foreign countries, and selling their goods in these markets. Here the reason is various, several factors affect it. For instance there may be entry barriers. International markets is one in which the risks are high. Also other factors such as lower entrepreneurship levels, lack of experience in export, economic conditions, political, legal structure and the effect of culture can be stated. Important contributions of export to the national economy happening, and it should be increased. To increase this, by determining national policies and strategies for increasing the amount of export which the local businesses make, some means of stimulus are used. One of these means is to be provided tax concessions to the exporters. Also, other one, as seen highly important mean is the VAT exemptions - it's been examined in detail within this postgraduate thesis. In our country, export promotion activities have been regulated by any number of laws, enactments and government/related ministry communications. Export incentives can contain many measures. Today good and service export exemptions and within this framework have been given back VAT returns etc. exemptions is provided within it too. Our exporters receive export incentives, to them tax concessions, advantages and exemptions are provided. Essentially VAT exemption is an application that promotes export of country. In its implementation, our national businesses become exempt from VAT during their export operations. For the sake of procedure, by taking back the VAT amount as before paid from them, VAT return is applied to the exporters. In which conditions the VAT exemption is applied have been regulated by related laws and government/related ministry communications. In various cases also with any published Ruling the VAT return application is clarified. In its application in our country also the responsibilies of the Parts are decided. So, alike joint liability, types of the responsibilities are disscussed within the scope of its application. In sum, currently made applications for instance the VAT exemption have importance in the name of increasing the export of the country, so making contribution to the national economy. Keywords: Export, VAT return, VAT exemption, Joint liability
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Keywords
İşletme, Katma değer vergisi, Müteselsil sorumluluk, Business Administration, Vergi iadesi, Value added tax, Continous respansibility, Vergi istisnası, Tax rebate, Vergiler, Tax exclusion, Taxes, İhracat, Export
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160