{"id":26460,"date":"2018-07-19T23:57:14","date_gmt":"2018-07-19T20:57:14","guid":{"rendered":"http:\/\/www.bbyhaber.com\/blog\/?p=24730"},"modified":"2018-07-19T23:57:14","modified_gmt":"2018-07-19T20:57:14","slug":"universitelerin-elektronik-kaynak-odemelerinde-kdv-muafiyeti-getirilmesi","status":"publish","type":"post","link":"https:\/\/www.bbyhaber.com\/bby\/2018\/07\/19\/universitelerin-elektronik-kaynak-odemelerinde-kdv-muafiyeti-getirilmesi","title":{"rendered":"\u00dcniversitelerin Elektronik Kaynak \u00d6demelerinde KDV Muafiyeti Getirilmesi"},"content":{"rendered":"<p>Teknolojinin h\u0131zl\u0131 geli\u015fimi ile birlikte K\u00fct\u00fcphanelerin yay\u0131n koleksiyonlar\u0131nda h\u0131zl\u0131 de\u011fi\u015fimler ya\u015fanm\u0131\u015ft\u0131r. K\u00fct\u00fcphaneler son y\u0131llara kadar bas\u0131l\u0131 eserleri hizmete sunarken \u00f6zellikle web ve ileti\u015fim teknolojileri sayesinde e-dergi, e-kitap vb. elektronik kaynaklar\u0131 da koleksiyonlar\u0131nda bulundurmakta ve hizmete sunmaktad\u0131r.<\/p>\n<p>\u00d6rnek vermek gerekirse a\u015fa\u011f\u0131daki grafite g\u00f6z\u00fckece\u011fi \u00fczere \u00dcniversitelerimizde bulunan e-kitap say\u0131s\u0131 bas\u0131l\u0131 kitaplar\u0131 kat be kat ge\u00e7mi\u015ftir.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1196 aligncenter\" src=\"https:\/\/ihalekutuphane.com\/wp-content\/uploads\/2018\/07\/\u00dcniversitelerin-Elektronik-Kaynak-\u00d6demelerinde-KDV-Muafiyeti-Getirilmesi-1.jpg\" alt=\"\" width=\"768\" height=\"290\" \/><br \/>\n<strong><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1197 aligncenter\" src=\"https:\/\/ihalekutuphane.com\/wp-content\/uploads\/2018\/07\/\u00dcniversitelerin-Elektronik-Kaynak-\u00d6demelerinde-KDV-Muafiyeti-Getirilmesi-2.jpg\" alt=\"\" width=\"601\" height=\"405\" \/><\/strong><\/p>\n<p><strong>\u00dcniversitelerimizde ara\u015ft\u0131rma yapan akademisyenlerin bilgiye h\u0131zl\u0131 eri\u015fmesi \u00fclke sanayini geli\u015ftirmekte ve d\u00fcnya ile rekabet g\u00fcc\u00fcn\u00fc artt\u0131rmaktad\u0131r.<\/strong><\/p>\n<p><strong>\u00dcniversitelerimizin di\u011fer \u00fclke \u00fcniversiteleri ile rekabet edebilmesi i\u00e7in kaynak konusunda g\u00fc\u00e7l\u00fc k\u00fct\u00fcphanelere ihtiya\u00e7 vard\u0131r. K\u00fct\u00fcphanelerin kaynak konusunda zenginle\u015fmesi i\u00e7inde b\u00fct\u00e7elerinin uluslararas\u0131 d\u00fczeyde olmas\u0131 gerekmektedir.<\/strong><\/p>\n<p><strong>\u00d6zel b\u00fct\u00e7eleri devlet kurumlar\u0131n\u0131n ( *Y\u00fcksek\u00f6\u011fretim Kurulu, \u00dcniversiteler ve Y\u00fcksek Teknoloji Enstit\u00fcleri, T\u00dcB\u0130TAK vb.) Yay\u0131n Al\u0131mlar\u0131 harcamalar\u0131n\u0131 inceledi\u011fimizde;<\/strong><\/p>\n<p><em>*5018 Say\u0131l\u0131 Kamu Mal\u00ee Y\u00f6netimi ve Kontrol Kanunu (II) Say\u0131l\u0131 Cetvel<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>2017<\/strong> y\u0131l\u0131na <strong>\u201cBas\u0131l\u0131 Kaynaklara 18.161.000 TL\u201d<\/strong> harcanm\u0131\u015f <strong>\u201cElektronik Ortamda Yay\u0131nlara ise 114.119.000 TL\u201d<\/strong> b\u00fct\u00e7eden \u00f6deme yap\u0131lm\u0131\u015ft\u0131r.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1198 aligncenter\" src=\"https:\/\/ihalekutuphane.com\/wp-content\/uploads\/2018\/07\/\u00dcniversitelerin-Elektronik-Kaynak-\u00d6demelerinde-KDV-Muafiyeti-Getirilmesi-3jpg.jpg\" alt=\"\" width=\"682\" height=\"380\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1199 aligncenter\" src=\"https:\/\/ihalekutuphane.com\/wp-content\/uploads\/2018\/07\/\u00dcniversitelerin-Elektronik-Kaynak-\u00d6demelerinde-KDV-Muafiyeti-Getirilmesi-4.jpg\" alt=\"\" width=\"686\" height=\"440\" \/><\/p>\n<p>Elektronik kaynak al\u0131mlar\u0131n\u0131n<strong> %99\u2019<\/strong>u yurtd\u0131\u015f\u0131ndan al\u0131nmakta olup<strong> \u00f6demeleri d\u00f6v<\/strong>iz ile yap\u0131lmaktad\u0131r. <strong>\u00dclkemizdeki \u00fcniversite say\u0131s\u0131ndaki art\u0131\u015f hesaba kat\u0131ld\u0131\u011f\u0131na K\u00fct\u00fcphanelerin b\u00fct\u00e7elerinde d\u00f6viz cinsi a\u00e7\u0131s\u0131ndan \u00e7ok b\u00fcy\u00fck art\u0131\u015flar ya\u015fanmam\u0131\u015ft\u0131r.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1200 aligncenter\" src=\"https:\/\/ihalekutuphane.com\/wp-content\/uploads\/2018\/07\/\u00dcniversitelerin-Elektronik-Kaynak-\u00d6demelerinde-KDV-Muafiyeti-Getirilmesi-5.jpg\" alt=\"\" width=\"700\" height=\"470\" \/><\/p>\n<p><strong>Elektronik Kaynak \u00d6demlerinde KDV \u00d6denmesi<\/strong><\/p>\n<p>Elektronik kaynaklar\u0131n %99\u2019u yurtd\u0131\u015f\u0131ndaki firmalardan al\u0131nmaktad\u0131r. Firmalar\u0131n T\u00fcrkiye de ofisleri bulunmamaktad\u0131r. Faturalar firmalar\u0131n yurtd\u0131\u015f\u0131 ofislerinden g\u00f6nderilmekte olup \u00f6demler d\u00f6viz ile yine yurtd\u0131\u015f\u0131na yap\u0131lmaktad\u0131r.<\/p>\n<p><strong>3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanunu 9. Maddesi gere\u011fi<\/strong> \u201cT\u00fcrkiye\u2019de ikametg\u00e2h\u0131, i\u015fyeri, kanuni merkezi ve i\u015f merkezi bulunmayanlar taraf\u0131ndan katma de\u011fer vergisi m\u00fckellefi olmayan ger\u00e7ek ki\u015filere elektronik ortamda sunulan hizmetlere ili\u015fkin katma de\u011fer vergisi, bu hizmeti sunanlar taraf\u0131ndan beyan edilip \u00f6denir.\u201d<\/p>\n<p><strong>\u0130lgili kanun gere\u011fi \u00dcniversiteler ve di\u011fer kurumlar KDV oranlar\u0131n\u0131 kendileri \u00f6demektedir. Elektronik kaynak \u00f6demelerinde KDV %1 ile %18 aras\u0131nda hesaplanmakta olup K\u00fct\u00fcphane b\u00fct\u00e7elerini olumsuz y\u00f6nde etkilemi\u015ftir.<\/strong><\/p>\n<p>D\u00f6viz kurlar\u0131ndaki a\u015f\u0131r\u0131 dalgalanma ile birlikte KDV uygulamas\u0131 K\u00fct\u00fcphanelerin ve dolay\u0131s\u0131yla kurumlar\u0131n yay\u0131n b\u00fct\u00e7elerini olumsuz y\u00f6nde etkilemekte olup bilgi kaynaklar\u0131na eri\u015fimin \u00f6n\u00fcnde engel olmaktad\u0131r.<\/p>\n<p><strong>\u00dclkemiz bilim, teknoloji ve sanayisinin geli\u015fmi\u015f \u00fclkeler ile rekabet edebilmesi i\u00e7in ara\u015ft\u0131rma kurumlar\u0131n\u0131n bilgiye h\u0131zl\u0131 ula\u015fmas\u0131 \u00f6nem arz etmektedir. K\u00fct\u00fcphanelerin yay\u0131n koleksiyonlar\u0131n\u0131n zengin olabilmesi i\u00e7in KDV uygulamas\u0131n\u0131n kald\u0131r\u0131lmas\u0131 gerekmektedir.<\/strong><\/p>\n<p><strong>G\u00fcncel KDV Oranlar\u0131 Mal ve Hizmetlere Uygulanacak Katma De\u011fer Vergisi Oranlar\u0131n\u0131n Tespitine \u0130li\u015fkin Karar\u0131n 1. ve 2. say\u0131l\u0131 listeleri gere\u011fi elektronik dergi, kitap ve di\u011fer elektronik kaynaklar\u0131n Katma De\u011fer Vergisini (KDV) k\u00fct\u00fcphaneler kendi b\u00fct\u00e7elerinden \u00f6demektedir.<\/strong><\/p>\n<p><strong>K\u00fct\u00fcphanelerin Yurtd\u0131\u015f\u0131 merkezli firmalardan ald\u0131klar\u0131 Elektronik Kaynaklara \u00f6denen Katma De\u011fer Vergisine muafiyet getirilmesi \u00fclkemiz bilimi a\u00e7\u0131s\u0131ndan \u00f6nem arz etmektedir.<\/strong><\/p>\n<p>Sayg\u0131lar\u0131mla\u2026<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Kaynak:<\/strong>\u00a0https:\/\/ihalekutuphane.com\/2018\/07\/19\/universitelerin-elektronik-kaynak-odemelerinde-kdv-muafiyeti-getirilmesi\/<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Teknolojinin h\u0131zl\u0131 geli\u015fimi ile birlikte K\u00fct\u00fcphanelerin yay\u0131n koleksiyonlar\u0131nda h\u0131zl\u0131 de\u011fi\u015fimler ya\u015fanm\u0131\u015ft\u0131r. K\u00fct\u00fcphaneler son y\u0131llara kadar bas\u0131l\u0131 eserleri hizmete sunarken \u00f6zellikle web ve ileti\u015fim teknolojileri sayesinde e-dergi, e-kitap vb. elektronik kaynaklar\u0131 da koleksiyonlar\u0131nda bulundurmakta ve hizmete sunmaktad\u0131r. \u00d6rnek vermek gerekirse a\u015fa\u011f\u0131daki grafite g\u00f6z\u00fckece\u011fi \u00fczere \u00dcniversitelerimizde bulunan e-kitap say\u0131s\u0131 bas\u0131l\u0131 kitaplar\u0131 kat be kat ge\u00e7mi\u015ftir. \u00dcniversitelerimizde ara\u015ft\u0131rma [&hellip;]<\/p>\n","protected":false},"author":154,"featured_media":24732,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-26460","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts\/26460"}],"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\/154"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/comments?post=26460"}],"version-history":[{"count":0,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts\/26460\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/posts\/24732"}],"wp:attachment":[{"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/media?parent=26460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/categories?post=26460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bbyhaber.com\/bby\/wp-json\/wp\/v2\/tags?post=26460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}