{"id":5160,"date":"2023-02-23T09:00:22","date_gmt":"2023-02-23T06:00:22","guid":{"rendered":"http:\/\/gnhukuk.com\/en\/?p=5160"},"modified":"2023-07-01T15:54:26","modified_gmt":"2023-07-01T12:54:26","slug":"gumruk-vergilerinin-hukuki-niteligi","status":"publish","type":"post","link":"https:\/\/gnhukuk.com\/en\/gumruk-vergilerinin-hukuki-niteligi\/","title":{"rendered":"G\u00fcmr\u00fck Vergilerinin Hukuki Niteli\u011fi"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][g5element_heading title=&#8221;A. G\u00fcmr\u00fck Vergilerinin T\u00fcrk Vergi Sistemi \u0130\u00e7indeki Yeri&#8221; tag_html=&#8221;4&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck Vergileri, \u00fczerine uyguland\u0131\u011f\u0131 e\u015fyan\u0131n maliyetini artt\u0131ran \u00f6zellikte bir vergi t\u00fcr\u00fc olup; m\u00fckellefler \u00f6dedi\u011fi g\u00fcmr\u00fck vergisini sataca\u011f\u0131 e\u015fyan\u0131n fiyat\u0131na dahil ederek g\u00fcmr\u00fck vergisini yans\u0131tabilmektedirler. G\u00fcmr\u00fck vergilerinin kimin taraf\u0131ndan \u00fcstlenilece\u011fi, vergiyi do\u011furan olay\u0131n ortaya \u00e7\u0131k\u0131\u015f zaman\u0131, kesin ve net de\u011fildir. Bu iki \u00f6l\u00e7\u00fcte g\u00f6re, g\u00fcmr\u00fck vergileri, dolayl\u0131 vergi kategorisinde s\u0131n\u0131fland\u0131r\u0131l\u0131rlar.<\/p>\n<p class=\"p1\">T\u00fcrk Vergi Sistemi\u2019nde vergilendirmenin kayna\u011f\u0131, ekonomik yakla\u015f\u0131m ilkesi gere\u011fi gelirdir.\u00a0 Sistem geliri; Gelir \u00dczerinden Al\u0131nan Vergiler, Servet \u00dczerinden Al\u0131nan Vergiler ve Harcamalar \u00dczerinden Al\u0131nan Vergiler \u015feklinde \u00fc\u00e7 farkl\u0131 kategoride vergilendirmektedir.\u00b9<\/p>\n<p class=\"p1\">Harcamalar \u00fczerinden al\u0131nan vergiler, \u00fcretilen, sat\u0131lan yahut t\u00fcketilen mal ve hizmetler \u00fczerine konulan vergilerdir. Geliri veya serveti elde edildiklerinde de\u011fil, harcand\u0131klar\u0131 zaman, mal ve hizmetlerin fiyatlar\u0131 i\u00e7ine gizlenmi\u015f olarak vergilendirilirler.<span class=\"Apple-converted-space\">\u00a0 <\/span>Bu ayr\u0131ma g\u00f6re, G\u00fcmr\u00fck Vergisi; Harcamalar \u00dczerinden Al\u0131nan Vergi\u00a0olarak\u00a0tasnif edilebilir.<\/p>\n<p class=\"p2\">T\u00fcrkiye\u2019de vergiler, idari y\u00f6ntem ve tahsil a\u00e7\u0131s\u0131ndan; Vergi Usul Kanunu kapsam\u0131na giren ve Maliye Bakanl\u0131\u011f\u0131\u2019nca y\u00f6netilen ve tahsil edilen vergiler, Vergi Usul Kanunu kapsam\u0131 d\u0131\u015f\u0131nda kalan ve Di\u011fer Kamu Kurulu\u015flar\u0131 taraf\u0131ndan y\u00f6netilip tahsil edilen vergiler olmak \u00fczere iki gruba ayr\u0131labilir.<\/p>\n<p class=\"p3\">\u201cG\u00fcmr\u00fck Vergileri\u2019\u2019, Vergi Usul Kanunu\u2019nun 2 inci maddesinde \u201cG\u00fcmr\u00fck idareleri taraf\u0131ndan al\u0131nan vergi ve resimler bu kanuna tabi de\u011fildir\u2019\u2019 d\u00fczenlemesiyle Vergi Usul Kanunu kapsam\u0131 d\u0131\u015f\u0131nda tutulmu\u015ftur.\u00a0 Bu nedenle, T\u00fcrkiye\u2019de G\u00fcmr\u00fck Vergileri, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ve buna dayal\u0131 olarak \u00e7\u0131kar\u0131lan G\u00fcmr\u00fck Y\u00f6netmeli\u011fi \u00e7er\u00e7evesinde tahsil edilmektedir.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;B. G\u00fcmr\u00fck Vergisinin Nitelikleri ve Vergiyi Do\u011furan Olay&#8221; tag_html=&#8221;4&#8243;][g5element_space spacing=&#8221;15&#8243;][g5element_heading title=&#8221;1. Vergiyi Do\u011furan Olay&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Beyan esas\u0131na tabi olan g\u00fcmr\u00fck vergisinde G\u00fcmr\u00fck Kanunun 181. maddesine g\u00f6re vergiyi do\u011furan olay, ithal i\u015flemine ba\u011fl\u0131 olarak farkl\u0131 esaslara ba\u011flanm\u0131\u015ft\u0131r. Bunlar, e\u015fyan\u0131n serbest dola\u015f\u0131ma girmesi, g\u00fcmr\u00fck giri\u015f beyannamesinin tescili, k\u0131smi muafiyet halinde ise ge\u00e7ici ithalat\u0131n ger\u00e7ekle\u015fmesidir. G\u00fcmr\u00fck vergisinde vergiyi do\u011furan olay\u0131n en \u00e7ok kars\u0131m\u0131za \u00e7\u0131kma bi\u00e7imi, g\u00fcmr\u00fck vergisine tabi e\u015fyan\u0131n serbest dola\u015f\u0131ma girmesidir. Serbest dola\u015f\u0131ma girme, e\u015fyan\u0131n ithal edilmesi olup, dola\u015f\u0131ma giren e\u015fyan\u0131n T\u00fcrkiye\u2019de serbest\u00e7e al\u0131n\u0131p-sat\u0131lmas\u0131 ve kullan\u0131lmas\u0131n\u0131 ifade eder.\u00b2<\/p>\n<p class=\"p1\">\u0130hracatta ise, vergi ilke olarak al\u0131nmamakla birlikte baz\u0131 \u00f6zel durumlarda s\u00f6z konusu olabilmektedir. 4458 say\u0131l\u0131 Kanunda ihracat vergilerinde vergiyi do\u011furan olay g\u00f6sterilmemi\u015f olmakla birlikte, ihra\u00e7 e\u015fyas\u0131n\u0131n T\u00fcrk g\u00fcmr\u00fck kap\u0131lar\u0131ndan \u00e7\u0131kmas\u0131 vergiyi do\u011furan olay olarak kabul edilir.\u00b3<\/p>\n<p class=\"p1\">Yurda ka\u00e7ak olarak girmi\u015f ve denetim d\u0131\u015f\u0131 kalm\u0131\u015f e\u015fyada ise vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ka\u00e7ak e\u015fyan\u0131n ele ge\u00e7irildi\u011fi g\u00fcn do\u011far.\u2074<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;2. Nitelik ve \u00d6zelli\u011fi&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">Dolayl\u0131 vergilerin en \u00f6nemlilerinden biri olan g\u00fcmr\u00fck vergisi, e\u015fya \u00fczerinden al\u0131nmas\u0131; objektif karakterli olmas\u0131 ve g\u00fcmr\u00fc\u011fe tabi bir e\u015fyan\u0131n tahakkuk eden vergi ve varsa cezalar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda teminat h\u00fckm\u00fcnde olmas\u0131 nedeniyle ayni yani objektif nitelik ta\u015f\u0131r.<\/p>\n<p class=\"p2\"><span class=\"Apple-converted-space\">\u00a0 <\/span>Bu tan\u0131mda g\u00fcmr\u00fck vergisinin ayni nitelikte olmas\u0131n\u0131n iki unsura dayand\u0131\u011f\u0131 ortaya \u00e7\u0131kmaktad\u0131r; birincisi verginin e\u015fya \u00fczerinden al\u0131nmas\u0131, objektif olmas\u0131d\u0131r. G\u00fcmr\u00fck vergisi ki\u015filere de\u011fil m\u00fcbadele konusu olan e\u015fyaya y\u00f6nelmi\u015ftir. Mal\u0131 ithal eden ki\u015finin sosyal, ekonomik durumu, mesleki s\u0131fat\u0131 genellikle g\u00fcmr\u00fc\u011fe tabi e\u015fyan\u0131n tarifesini etkilemez.\u2075<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck vergisinin aynilik karakterini belirleyen ikinci unsur g\u00fcmr\u00fc\u011fe tabi e\u015fyan\u0131n, tarh edilen vergi ve varsa cezalar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda teminat h\u00fckm\u00fcnde olmas\u0131d\u0131r; g\u00fcmr\u00fck denetlemesi alt\u0131nda bulunan e\u015fya yasal s\u00fcresi i\u00e7inde sahipleri taraf\u0131ndan antrepodan \u00e7ekilmedi\u011fi takdirde sat\u0131\u015fa \u00e7\u0131kar\u0131l\u0131r. Sat\u0131\u015f bedelinin fazlas\u0131 sahibine verilir.\u2076 Sat\u0131lan e\u015fya bedeli vergi borcunu kar\u015f\u0131lam\u0131yorsa geri kalan k\u0131s\u0131m istenmez. Fakat sat\u0131\u015f bedeli ile kar\u015f\u0131lanmayan ceza borcu ise m\u00fckelleften istenir. \u00d6denmedi\u011fi takdirde ba\u015fka mallar\u0131na ba\u015fvurularak kovu\u015fturma yap\u0131l\u0131r.\u2077 G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi, g\u00fcmr\u00fck vergisi ki\u015finin de\u011fil e\u015fyan\u0131n borcudur, aynidir ancak cezas\u0131 \u015fahsi niteliktedir.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;3. Amac\u0131&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck vergisi hem mali hem de politik ve iktisadi ama\u00e7 ile konulmu\u015f vergidir.\u2078\u00a0G\u00fcmr\u00fck vergisinin mali amac\u0131 devlete gelir sa\u011flamak olup bu ama\u00e7 g\u00fcn\u00fcm\u00fczde \u00f6nemini yitirmi\u015f durumdad\u0131r. G\u00fcmr\u00fck vergilerinin d\u0131\u015f ticaret politikas\u0131n\u0131n en \u00f6nemli ara\u00e7lar\u0131ndan biri olmas\u0131 nedeniyle, vergilendirmede politik ve iktisadi ama\u00e7lar \u00f6ne \u00e7\u0131kmaktad\u0131r.<span class=\"Apple-converted-space\">\u00a0 <\/span>Geli\u015fmekte olan \u00fclkeler, yurt i\u00e7i sanayilerini d\u0131\u015f rekabete kar\u015f\u0131 ancak himayeci y\u00fcksek g\u00fcmr\u00fck tarifeleri ile korumaktad\u0131rlar. Himayecilik politikas\u0131, tarife d\u0131\u015f\u0131 kota ve fiili ithal yasaklar\u0131 gibi engeller ve y\u00fcksek g\u00fcmr\u00fck vergi oranlar\u0131 ile ger\u00e7ekle\u015fmektedir.\u2079 Bunun gibi, g\u00fcmr\u00fck vergilerindeki istisna ve muafl\u0131klar, ikili anla\u015fmalar, g\u00fcmr\u00fck birli\u011fi gibi politika ara\u00e7lar\u0131 ile devletler, g\u00fcmr\u00fckleri, izledikleri d\u0131\u015f ticaret politikalar\u0131nda de\u011fi\u015fik \u015fekilde kullanabilmektedirler.<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;4. Konusu&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck vergisini tan\u0131mlarken her ne kadar <span class=\"s1\">e\u015fyan\u0131n ithali veya ihrac\u0131na ba\u011fl\u0131 olarak al\u0131nan bir vergi oldu\u011fundan bahsetmi\u015f olsak da g\u00fcn\u00fcm\u00fczde <\/span>g\u00fcmr\u00fck vergisinin konusunu, yaln\u0131zca ithal edilen e\u015fya olu\u015fturmaktad\u0131r.\u00b9\u2070\u00a0Bug\u00fcnk\u00fc d\u0131\u015f ticaret uygulamas\u0131nda, g\u00fcmr\u00fck vergisinin konusu daralt\u0131lm\u0131\u015f, ihracat b\u00fct\u00fcn\u00fc ile libere edilmi\u015f ve vergisiz hale getirilmi\u015ftir. Hatta \u00fclkeler ihracat\u0131 geli\u015ftirmek i\u00e7in \u00e7ok \u00e7e\u015fitli yard\u0131m ve destekler sa\u011flamaktad\u0131r.\u00b9\u00b9 Bunun gibi \u00fclkeden transit ge\u00e7en e\u015fyan\u0131n sa\u011flad\u0131\u011f\u0131 menfaatler g\u00f6z \u00f6n\u00fcnde tutularak transit vergisi de kald\u0131r\u0131lm\u0131\u015ft\u0131r. G\u00f6r\u00fcld\u00fc\u011f\u00fc gibi verginin iktisadi amac\u0131 mali amac\u0131na tercih edilmi\u015ftir.\u00b9\u00b2<\/p>\n<p>[\/vc_column_text][g5element_heading title=&#8221;5. Matrah\u0131&#8221; tag_html=&#8221;5&#8243;][g5element_space spacing=&#8221;10&#8243;][vc_column_text]<\/p>\n<p class=\"p1\">G\u00fcmr\u00fck vergisine tabi ithal e\u015fyalar\u0131n; s\u0131na\u00ee \u00fcr\u00fcnler, bitkiler, madenler, tar\u0131msal \u00fcr\u00fcnler ve canl\u0131 hayvanlar\u0131n say\u0131s\u0131 ve \u00e7e\u015fitlili\u011fi \u00e7oktur ve her ge\u00e7en g\u00fcn \u00e7o\u011falmaktad\u0131r. Bu nedenle verginin matrah\u0131 da de\u011fi\u015fken olmaktad\u0131r. G\u00fcmr\u00fck vergileri genellikle iki esas \u00fczerinden hesaplan\u0131r; miktar esas al\u0131narak hesapland\u0131\u011f\u0131 zaman spesifik vergiler, de\u011fer esas al\u0131narak hesapland\u0131\u011f\u0131 zaman advalorem vergiler s\u00f6z konusu olmaktad\u0131r. \u00b9\u00b3<\/p>\n<p class=\"p1\">4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nda matraha ili\u015fkin d\u00fczenlemelere 23. ve 32. maddelerde yer verilmi\u015ftir. <i>E\u015fyan\u0131n G\u00fcmr\u00fck K\u0131ymeti<\/i> ba\u015fl\u0131kl\u0131 23. madde ve devam\u0131nda advalorem vergide matrah, <i>E\u015fyan\u0131n A\u011f\u0131rl\u0131\u011f\u0131 ve Kaplar\u0131<\/i> ba\u015fl\u0131kl\u0131 32. madde de ise spesifik g\u00fcmr\u00fck vergisinde matrah d\u00fczenlemi\u015ftir.<\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<pre class=\"p1\"><span class=\"s1\"><sup>1<\/sup><\/span> <b>Bilici<\/b>, s.142\r\n\r\n<span class=\"s1\"><sup>2<\/sup><\/span> <b>Tuncer<\/b>, s. 210; <b>Tuncer<\/b> Denizhan, s.90\r\n\r\n<span class=\"s1\"><sup>3<\/sup><\/span> <b>Tuncer<\/b>, s. 211\r\n\r\n<span class=\"s1\"><sup>4<\/sup><\/span> <b>Tuncer<\/b>, s. 211\r\n\r\n<span class=\"s1\"><sup>5<\/sup><\/span> <b>Sayar<\/b>, s.234\r\n\r\n<span class=\"s1\"><sup>6<\/sup><\/span><b> Tuncer<\/b>, s.9\r\n\r\n<span class=\"s1\"><sup>7<\/sup><\/span> <b>Sayar<\/b>, s.234\r\n\r\n<span class=\"s1\"><sup>8<\/sup><\/span> <b>Sayar<\/b>, s.234; <b>Tuncer<\/b>, s.8,\r\n\r\n<span class=\"s1\"><sup>9<\/sup><\/span> <b>Tuncer<\/b>, s.8\r\n\r\n<span class=\"s1\"><sup>10<\/sup><\/span><b> Sayar<\/b>, s.235; <b>\u00c7elik<\/b>, s.33,\r\n\r\n<span class=\"s1\"><sup>11<\/sup><\/span>\u00a0<b>Tuncer<\/b>, s.136\r\n\r\n<span class=\"s1\"><sup>12<\/sup><\/span>\u00a0<b>Sayar<\/b>, s. 235\r\n\r\n<span class=\"s1\"><sup>13<\/sup><\/span>\u00a0<b>Sayar<\/b>, s. 236;<b> Tuncer<\/b>, s.206<\/pre>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<pre class=\"p1\"><b>YARARLANILAN KAYNAKLAR<\/b>\r\n\r\n<b>B\u0130L\u0130C\u0130 <\/b>Nurettin, Vergi Hukuku, 19. Bask\u0131, Ankara,2008\r\n\r\n<b>TUNCER <\/b>Denizhan, Doktora Tezi, Uluda\u011f \u00dcnv. Vergi Tekni\u011fi A\u00e7\u0131s\u0131ndan G\u00fcmr\u00fck Vergilerinin De\u011ferlendirilmesi, Bursa, 2007, <a href=\"http:\/\/tez2.yok.gov.tr\/\"><span class=\"s1\">http:\/\/tez2.yok.gov.tr\/<\/span><\/a>\r\n\r\n<b>TUNCER <\/b>Selehattin, G\u00fcmr\u00fckler Ve G\u00fcmr\u00fck Vergileri (Teori - Uygulama), Ankara, 2001\r\n\r\n<b>SAYAR <\/b>Nihad, Kamu Gider ve Gelirleri Prensipleri,D\u00f6rd\u00fcnc\u00fc Bask\u0131, Cilt , Ankara, 1970<\/pre>\n<p>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][g5element_heading title=&#8221;A. G\u00fcmr\u00fck Vergilerinin T\u00fcrk Vergi Sistemi \u0130\u00e7indeki Yeri&#8221; tag_html=&#8221;4&#8243;][g5element_space spacing=&#8221;15&#8243;][vc_column_text] G\u00fcmr\u00fck Vergileri, \u00fczerine uyguland\u0131\u011f\u0131 e\u015fyan\u0131n maliyetini artt\u0131ran \u00f6zellikte bir vergi t\u00fcr\u00fc olup; m\u00fckellefler \u00f6dedi\u011fi g\u00fcmr\u00fck vergisini sataca\u011f\u0131 e\u015fyan\u0131n fiyat\u0131na dahil ederek g\u00fcmr\u00fck vergisini yans\u0131tabilmektedirler. G\u00fcmr\u00fck vergilerinin kimin taraf\u0131ndan \u00fcstlenilece\u011fi, vergiyi do\u011furan olay\u0131n ortaya \u00e7\u0131k\u0131\u015f zaman\u0131, kesin ve net de\u011fildir. Bu iki \u00f6l\u00e7\u00fcte g\u00f6re, g\u00fcmr\u00fck [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5141,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[65],"tags":[142,140,143],"class_list":["post-5160","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-law","tag-gumruk-vergileri","tag-gumruk-vergisi","tag-hukuki-nitelik"],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/gnhukuk.com\/en\/wp-content\/uploads\/2023\/06\/blog_Gumruk_Hukuku-02.png?fit=1920%2C1128&ssl=1","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/posts\/5160","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/comments?post=5160"}],"version-history":[{"count":0,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/posts\/5160\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/media\/5141"}],"wp:attachment":[{"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/media?parent=5160"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/categories?post=5160"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gnhukuk.com\/en\/wp-json\/wp\/v2\/tags?post=5160"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}