{"id":12468,"date":"2013-12-04T13:03:27","date_gmt":"2013-12-04T11:03:27","guid":{"rendered":"http:\/\/www.bbyhaber.com\/bby\/?p=12468"},"modified":"2013-12-04T13:04:53","modified_gmt":"2013-12-04T11:04:53","slug":"e-kitapta-vergi-mujdesi","status":"publish","type":"post","link":"https:\/\/www.bbyhaber.com\/bby\/2013\/12\/04\/e-kitapta-vergi-mujdesi","title":{"rendered":"E-kitapta vergi m\u00fcjdesi"},"content":{"rendered":"

\"\"YAYFED Ba\u015fkan\u0131 ve Zambak Yay\u0131n Grubu Genel M\u00fcd\u00fcr\u00fc Bayram Murat, elektronik yay\u0131nlardaki KDV oranlar\u0131n\u0131n d\u00fc\u015f\u00fcr\u00fclmesi \u00e7al\u0131\u015fmalar\u0131n\u0131n ba\u015far\u0131ya ula\u015ft\u0131\u011f\u0131n\u0131 belirtti. KDV oranlar\u0131n\u0131n e-kitapta y\u00fczde 8, e-dergi ve e-gazetede y\u00fczde 1 olarak uygulanaca\u011f\u0131n\u0131 belirten Murat, bunun bug\u00fcne kadar y\u00fczde 18 oldu\u011funa dikkat \u00e7ekti. KDV oranlar\u0131ndaki d\u00fczenleme 1Aral\u0131k itibar\u0131yla Resmi Gazete\u2019de yay\u0131nland\u0131 ve 2 Aral\u0131k tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n

YAYFED Ba\u015fkan\u0131 Bayram Murat konuyla ilgili \u015funlar\u0131 s\u00f6yledi: \u201cGeli\u015fen teknoloji ile birlikte okurlardan elektronik yay\u0131nlara yo\u011fun bir talep geliyor ve pazar b\u00fcy\u00fcyor. Bu b\u00fcy\u00fcme ile birlikte okurlardan e-yay\u0131nlara gelen KDV oran\u0131 \u015fikayetleri \u00fczerine K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 ile g\u00f6r\u00fc\u015fmelere ba\u015flad\u0131k. Bu \u00e7al\u0131\u015fmalar sonucu olarak e- kitap, e-gazete ve e-dergi KDV oranlar\u0131 yeniden d\u00fczenlendi.\u201d
\nYAYFED Ba\u015fkan\u0131 ve Zambak Yay\u0131n Grubu Genel M\u00fcd\u00fcr\u00fc Bayram Murat, s\u00f6z konusu geli\u015fmeyi \u00f6zellikle Fatih projesi ile birlikte yayg\u0131nla\u015facak olan e-okurlar i\u00e7in \u00e7ok \u00f6nemli bir ad\u0131m olarak nitelendirdi.<\/p>\n

Murat; K\u00fclt\u00fcr ve Turizm Bakanl\u0131\u011f\u0131 ve Maliye Bakanl\u0131\u011f\u0131na sekt\u00f6r\u00fcm\u00fcz ad\u0131na bu anlaml\u0131 \u00e7al\u0131\u015fmalar\u0131ndan dolay\u0131 te\u015fekk\u00fcr ediyorum dedi.<\/p>\n

Bas\u0131l\u0131 yay\u0131nlarla ayn\u0131 oranda KDV<\/p>\n

1 Aral\u0131k 2013 tarihinde Resmi Gazete\u2019de yay\u0131nlanan ve 2 Aral\u0131k’ta y\u00fcr\u00fcrl\u00fc\u011fe giren 2013\/5595 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile e-kitapta KDV oran\u0131 y\u00fczde 18’den y\u00fczde 8’e indirildi. Ayn\u0131 karar ile gazete ve dergilerin elektronik ortamda sat\u0131\u015f\u0131nda ge\u00e7erli olan KDV oran\u0131 da fizikileriyle e\u015fitlenerek y\u00fczde 1’e indirildi.<\/p>\n\n\n\n\n\n\n
T\u00fcr<\/td>\nKarar \u00d6ncesi E- Yay\u0131n KDV Oran\u0131<\/td>\nKarar Sonras\u0131 E-Yay\u0131n KDV Oran\u0131<\/td>\nUygulamada Bas\u0131l\u0131 (Fiziki) KDV Oran\u0131<\/td>\n<\/tr>\n
Kitap<\/td>\n18%<\/td>\n8<\/td>\n8<\/td>\n<\/tr>\n
Gazete<\/td>\n18%<\/td>\n1<\/td>\n1<\/td>\n<\/tr>\n
Dergi<\/td>\n18%<\/td>\n1<\/td>\n1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u201c Mal ve hizmetlere uygulanacak katma de\u011fer vergisi oranlar\u0131n\u0131n tespitine ili\u015fkin karar ile baz\u0131 kararnamelerde de\u011fi\u015fiklik yap\u0131lmas\u0131na ve 4760 say\u0131l\u0131 \u00f6zel t\u00fcketim vergisi kanununa ekli (\u0131) say\u0131l\u0131 listede yer alan baz\u0131 mallarda uygulanan \u00f6zel t\u00fcketim vergisinin belirlenmesine dair karar.\u201d \u015e\u00f6yle;<\/p>\n

MADDE1- 24\/12\/2007 tarihli ve 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u0131n eki (I) say\u0131l\u0131 listenin;<\/p>\n

b)8 inci s\u0131ras\u0131na “bu yay\u0131nlar\u0131n elektronik ortamda sat\u0131\u015f\u0131 (Elektronik Gazete) ve dergi okuyucu, tablet ve benzerleri hari\u00e7),” ibaresi eklenmi\u015f,<\/p>\n

MADDE2- 24\/12\/2007 tarihli ve 2007\/13033 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u0131n eki (II) say\u0131l\u0131 listenin;<\/p>\n

b) “B) D\u0130\u011eER MAL VE H\u0130ZMETLER” b\u00f6l\u00fcm\u00fcn\u00fcn 14 \u00fcnc\u00fc s\u0131ras\u0131na “Kitap ve benzeri yay\u0131nlar (21\/6\/1927 tarihli ve 1117 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re po\u015fetlenerek sat\u0131lanlar\u0131n tesliminde bu Karar\u0131n 1 inci maddesinin (a) bendinde \u00f6ng\u00f6r\u00fclen vergi oran\u0131 uygulan\u0131r.),”ibaresinden sonra gelmek \u00fczere “elektronik kitap (e-kitap) ve benzeri yay\u0131nlar\u0131n elektronik ortamda sat\u0131\u015f\u0131 (elektronik kitap okuyucu, tablet ve benzerleri hari\u00e7),” ibaresi eklenmi\u015ftir.<\/p>\n

E-yay\u0131nc\u0131l\u0131\u011f\u0131n en b\u00fcy\u00fck d\u00fc\u015fman\u0131: Korsan Yay\u0131nlar<\/p>\n

Bayram Murat, KDV oran\u0131 konusunda at\u0131lan bu ad\u0131m\u0131 k\u00fclt\u00fcr d\u00fcnyas\u0131 ad\u0131na \u00e7ok \u00f6nemsediklerini ifade ederek \u015funlar\u0131 ekledi: \u201cAt\u0131lan bu ad\u0131mla birlikte e-korsanla m\u00fccadeleyle ilgili de acil bir ad\u0131m at\u0131lmas\u0131 sekt\u00f6r\u00fcn b\u00fcy\u00fcmesi a\u00e7\u0131s\u0131ndan stratejik bir \u00f6neme sahiptir. Yetkililerimizi bu alanda da d\u00fczenleme yapmaya davet ediyoruz.\u201d<\/p>\n

Yay\u0131nc\u0131l\u0131k alan\u0131ndaki olumlu b\u00fcy\u00fcmeye kar\u015f\u0131l\u0131k elektronik yay\u0131nc\u0131l\u0131\u011f\u0131n\u0131n beklendi\u011fi \u00f6l\u00e7\u00fcde geli\u015femedi\u011fini, d\u00fcnyada h\u0131zla b\u00fcy\u00fcyen e-kitap yay\u0131nc\u0131l\u0131\u011f\u0131n\u0131n T\u00fcrkiye\u2019de yay\u0131nc\u0131l\u0131k sekt\u00f6r\u00fc i\u00e7indeki pay\u0131n\u0131n binde \u00fc\u00e7 seviyelerinde kald\u0131\u011f\u0131n\u0131 hat\u0131rlatan Bayram Murat, \u201cT\u00fcrkiye\u2019de elektronik yay\u0131nc\u0131l\u0131\u011f\u0131n\u0131n geli\u015fememesinin en \u00f6nemli nedenlerinden biri internette e-kitap korsanl\u0131\u011f\u0131n\u0131n h\u0131zla artmas\u0131d\u0131r. E-kitap korsanl\u0131\u011f\u0131yla m\u00fccadele edilebilmesi i\u00e7in yasal deste\u011fe ihtiya\u00e7 vard\u0131r. E-kitap korsanl\u0131\u011f\u0131n\u0131n yasada a\u00e7\u0131k\u00e7a tan\u0131mlanmas\u0131 ve cezalar\u0131n\u0131n belirtilmesi gerekmektedir. Mevcut yasalarla e-kitab\u0131n korsanl\u0131\u011f\u0131 ile m\u00fccadele \u00e7ok s\u0131n\u0131rl\u0131 kalmakta, cayd\u0131r\u0131c\u0131 sonu\u00e7lar al\u0131namamaktad\u0131r\u201d dedi.<\/p>\n

Kaynak: http:\/\/www.teknolojioku.com<\/p>\n","protected":false},"excerpt":{"rendered":"

YAYFED Ba\u015fkan\u0131 ve Zambak Yay\u0131n Grubu Genel M\u00fcd\u00fcr\u00fc Bayram Murat, elektronik yay\u0131nlardaki KDV oranlar\u0131n\u0131n d\u00fc\u015f\u00fcr\u00fclmesi \u00e7al\u0131\u015fmalar\u0131n\u0131n ba\u015far\u0131ya ula\u015ft\u0131\u011f\u0131n\u0131 belirtti. KDV oranlar\u0131n\u0131n e-kitapta y\u00fczde 8, e-dergi ve e-gazetede y\u00fczde 1 olarak uygulanaca\u011f\u0131n\u0131 belirten Murat, bunun bug\u00fcne kadar y\u00fczde 18 oldu\u011funa dikkat \u00e7ekti. KDV oranlar\u0131ndaki d\u00fczenleme 1Aral\u0131k itibar\u0131yla Resmi Gazete\u2019de yay\u0131nland\u0131 ve 2 Aral\u0131k tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1560,1480,1481,1],"tags":[],"class_list":["post-12468","post","type-post","status-publish","format-standard","hentry","category-dijital-yayincilik","category-e-book","category-e-kitap","category-genel"],"_links":{"self":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts\/12468"}],"collection":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/comments?post=12468"}],"version-history":[{"count":0,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts\/12468\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/media?parent=12468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/categories?post=12468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/tags?post=12468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}