E – Ticaret Derne\u011fi (ET\u0130D) e-ticarette stopaj kesilmesine a\u00e7\u0131klama yaparak baz\u0131 noktalara dikkat \u00e7ekti.<\/p>\n
Dernek taraf\u0131ndan yap\u0131lan a\u00e7\u0131klamada, Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, 1 Ocak 2025 y\u0131l\u0131ndan itibaren internet \u00fczerinden sat\u0131\u015f yapan \u015firketlere stopaj uygulamaya ba\u015flayanaca\u011f\u0131 hat\u0131rlat\u0131larak, “Yeni sistem ile e-ticaret platformlar\u0131, sat\u0131c\u0131lardan vergi kesintisi yaparak maliyeye \u00f6deme ger\u00e7ekle\u015ftirecek. Buna g\u00f6re yeni sistemde t\u00fcm \u015fah\u0131s \u015firketleri, anonim \u015firketler ve limited \u015firketlerin e-ticaret platformlar\u0131 \u00fczerinden yapt\u0131klar\u0131 sat\u0131\u015flardan hen\u00fcz belirlenmemi\u015f bir tutarda stopaj kesintisi yap\u0131lacak ve stopaj KDV hari\u00e7 sat\u0131\u015f tutar \u00fczerinden hesaplanacak” bilgisi verildi.<\/p>\n
E-ticaret stopaj\u0131 uygulamas\u0131na gerek olmad\u0131\u011f\u0131na y\u00f6nelik \u00e7abalar\u0131n, kanun haz\u0131rl\u0131k \u00e7al\u0131\u015fmalar\u0131 s\u00fcrecinde sonu\u00e7 vermedi\u011fini s\u00f6yleyen Elektronik Ticaret \u0130\u015fletmecileri Derne\u011fi (ET\u0130D) Y\u00f6netim Kurulu Ba\u015fkan Yard\u0131mc\u0131s\u0131 Emre Ekmek\u00e7i, mevcut d\u00fczenlemede e-ticaret ekosistemi a\u00e7\u0131s\u0131ndan en kritik hususun tevkifat oran\u0131 oldu\u011funu ve bu oran\u0131n y\u00fczde 1\u2019in alt\u0131nda, y\u00fczde 0,1-0,5 aral\u0131\u011f\u0131nda olmas\u0131 gerekti\u011fini vurgulad\u0131. Elektronik kategoriler ba\u015fta olmak \u00fczere bir\u00e7ok kategoride sat\u0131c\u0131 marjlar\u0131n\u0131n y\u00fczde 1-2 civar\u0131nda oldu\u011funu belirten Ekmek\u00e7i\u2019ye g\u00f6re y\u00fcksek stopaj oran\u0131, bir\u00e7ok i\u015fletmenin e-ticaretten uzakla\u015fmas\u0131na neden olacak, e-ticaret d\u0131\u015f\u0131 kanallar\u0131n haks\u0131z bir rekabet \u00fcst\u00fcnl\u00fc\u011f\u00fc elde etmesine yol a\u00e7acak. Bu da t\u00fcm\u00fcyle kay\u0131t i\u00e7inde olan bir e-ticaret alan\u0131n\u0131n k\u00fc\u00e7\u00fclmesine neden olacak.<\/p>\n<\/div>\n
Hindistan\u2019daki binde 1\u2019lik kesinti d\u0131\u015f\u0131nda \u00f6rne\u011fi yok <\/b><\/p>\n
E-ticaret ekosisteminin fiyat rekabetinin yo\u011fun oldu\u011fu bir platform oldu\u011funa dikkat \u00e7eken Ekmek\u00e7i, s\u00f6zlerine \u015f\u00f6yle devam etti: \u201cSat\u0131c\u0131lar\u0131n, vergi konusu farkl\u0131la\u015fsa da KDV uygulamas\u0131na benzer bir \u015fekilde, tevkifat miktar\u0131n\u0131 sat\u0131\u015f fiyatlar\u0131na yans\u0131tmas\u0131 b\u00fcy\u00fck \u00f6l\u00e7\u00fcde muhtemel g\u00f6r\u00fcl\u00fcyor. Bu durum, \u00f6zellikle k\u00e2r marj\u0131n\u0131n ve platform komisyonlar\u0131n\u0131n d\u00fc\u015f\u00fck oldu\u011fu cep telefonu, kahverengi veya beyaz e\u015fya gibi \u00fcr\u00fcnlerin bulundu\u011fu elektronik ve ev aletleri kategorisinde daha belirginle\u015fecek. Tevkifat oran\u0131n\u0131n y\u00fczde 1\u2019in \u00fczerinde belirlenmesi, yans\u0131tma e\u011filimini daha da art\u0131ran bir fakt\u00f6r olacak. Uluslararas\u0131 uygulamalara bak\u0131ld\u0131\u011f\u0131nda, e-ticarete tevkifat y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirilmesi son derece nadir bir uygulamad\u0131r. Bu uygulaman\u0131n y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi yerlerde ya\u015fanan sorunlar nedeniyle bu uygulamadan vazge\u00e7ildi\u011fi veya oranlar\u0131n \u00e7ok d\u00fc\u015f\u00fck belirlendi\u011fini g\u00f6r\u00fcyoruz. Nitekim Hindistan\u2019da y\u00fczde 1 ile ba\u015flanan e-ticarete vergi kesintisi uygulamas\u0131nda, stopaj oran\u0131 Ekim 2024 itibariyle y\u00fczde 0,1\u2019e indirildi.\u201d<\/p>\n<\/div>\n
Ticaret kay\u0131t d\u0131\u015f\u0131 alanlara kayabilir <\/b><\/p>\n
Bu durumunun geleneksel perakendecili\u011fi bask\u0131layan e-ticaret ekosisteminde fiyatlar\u0131n genel olarak y\u00fckselmesine ba\u011fl\u0131 olarak fiziksel perakende fiyatlar\u0131n\u0131n da y\u00fckselmesine dolay\u0131s\u0131yla enflasyona sebebiyet verece\u011fini belirten Ekmek\u00e7i, b\u00f6ylece kay\u0131tl\u0131 bir ekosistem olan e-ticaret ekosisteminin fiziksel perakendeye kar\u015f\u0131 dezavantajl\u0131 duruma gelebilece\u011fine ve ticaretin kay\u0131t d\u0131\u015f\u0131 alanlara kayma riskine sebep olabilece\u011finin alt\u0131n\u0131 \u00e7izdi. Ekmek\u00e7i di\u011fer olas\u0131 riskleri ise \u015f\u00f6yle s\u0131ralad\u0131:<\/p>\n<\/div>\n
Y\u00fcksek stopaj oran\u0131, gelir ve kurumlar vergisi beyannamelerindeki vergi iade taleplerini art\u0131rabilir.<\/p>\n
M\u00fckellef ve idare a\u00e7\u0131s\u0131ndan ilave prosed\u00fcrel zorluklar yaratabilir.<\/p>\n
E-ticaret ekosisteminde muhasebesel operasyon karma\u015f\u0131kl\u0131\u011fa ve e-ticaretin sat\u0131c\u0131lar a\u00e7\u0131s\u0131ndan sade ve kolay yap\u0131s\u0131ndan uzakla\u015fmas\u0131na neden olabilir.<\/p>\n
Finansal i\u015flemler alan\u0131nda daha yetenekli olan b\u00fcy\u00fck sat\u0131c\u0131lar\u0131n, finansal operasyonlar\u0131n\u0131 k\u00fc\u00e7\u00fck i\u015fletmelere nazaran daha iyi y\u00f6netmeleri nedeniyle k\u00fc\u00e7\u00fck i\u015fletmeler rekabet dezavantaj\u0131 ya\u015fayabilir.<\/p>\n<\/div>\n<\/p>\n
<\/p>\n
Kaynak :\u00a0https:\/\/www.bloomberght.com\/e-ticaret-sektorunden-stopaj-cikisi-3734591<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" E – Ticaret Derne\u011fi (ET\u0130D) Y\u00f6netim Kurulu Ba\u015fkan Yard\u0131mc\u0131s\u0131 Emre Ekmek\u00e7i, maliyenin e-ticarette stopaj a\u00e7\u0131klamas\u0131na ili\u015fkin, “Y\u00fczde seviyesinde gelecek bir stopaj oran\u0131 enflasyona, kay\u0131t d\u0131\u015f\u0131l\u0131\u011fa, haks\u0131z rekabete ve e-ticaret ekosisteminin k\u00fc\u00e7\u00fclmesine neden olabilir” dedi.<\/p>\n","protected":false},"author":1,"featured_media":17656,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[2333,1401,2332,208,287],"manset":[],"class_list":["post-17655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-ekmekci","tag-satici","tag-stopaj","tag-ticaret","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/17655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=17655"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/17655\/revisions"}],"predecessor-version":[{"id":17657,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/17655\/revisions\/17657"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/17656"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=17655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=17655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=17655"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=17655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}