{"id":32620,"date":"2014-04-07T22:05:25","date_gmt":"2014-04-07T19:05:25","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=32620"},"modified":"2014-04-08T08:44:07","modified_gmt":"2014-04-08T05:44:07","slug":"rant-kime-vergi-kime","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/rant-kime-vergi-kime\/","title":{"rendered":"\u00c7etin \u00dcnsalan &#8211; Rant kime, vergi kime?"},"content":{"rendered":"<p><em><strong><span style=\"line-height: 1.5em;\">T\u00fcrkiye, \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131\u2019n\u0131n kentsel rantlar\u0131n kamuyla payla\u015f\u0131lmas\u0131n\u0131 \u00f6ng\u00f6ren \u00e7al\u0131\u015fmas\u0131n\u0131 tart\u0131\u015f\u0131yor. Soru \u015fu: Rant vergisi mi geliyor? Oysa ger\u00e7ek soru \u2018rant kime, vergi kime\u2019 olmal\u0131yd\u0131.<\/span><\/strong><\/em><\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-3915783634\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>\u00d6ncelikle bunun sunulu\u015f bi\u00e7imi s\u0131k\u0131nt\u0131l\u0131\u2026 \u00c7\u00fcnk\u00fc esas olan gelir vergisidir. De\u011ferden elde edilen bir kazan\u00e7 varsa, elbette herkes bunun vergisini \u00f6demek durumundad\u0131r. Fakat \u00fcst\u00fcnk\u00f6r\u00fc ve s\u0131k\u0131\u015fan Maliye\u2019nin para ihtiyac\u0131n\u0131 kar\u015f\u0131lama hevesiyle \u00e7\u0131k\u0131lacak bir yol, ka\u015f yapay\u0131m derken g\u00f6z \u00e7\u0131kartmaya neden olur. Peki nas\u0131l?<\/p>\n<p>Bir cadde d\u00fc\u015f\u00fcn\u00fcn\u2026 O caddede y\u00fcksek katl\u0131, son derece modern tekniklerin kullan\u0131ld\u0131\u011f\u0131 rezidanslar yap\u0131lm\u0131\u015f olsun. Tam yan\u0131nda da 20 y\u0131ll\u0131k bir bina\u2026 Ama b\u00fcy\u00fck in\u015faat \u015firketleri ili\u015fkilerini de kullanarak bu caddeye altyap\u0131 ve yol gibi takviye hizmetler als\u0131n.<\/p>\n<p>Bunun \u00e7ok say\u0131da \u00f6rne\u011fini bilhassa b\u00fcy\u00fck \u015fehirlerde g\u00f6r\u00fcyoruz. Yani tek ya da birka\u00e7 katl\u0131 binalarla, l\u00fcks sitelerin yan yana oldu\u011fu manzaralar\u0131\u2026 \u015eimdi burada kritik soru \u015fu: E\u011fer bir rant olu\u015fmu\u015fsa, kimin i\u00e7in?<\/p>\n<p>Sitedeki adamla, yan\u0131ndaki tek katl\u0131 yap\u0131n\u0131n sahibi ayn\u0131 vergiyi \u00f6deyecekse s\u0131k\u0131nt\u0131 b\u00fcy\u00fck. Zira bizim memlekette altyap\u0131ya uygunsa proje onay\u0131 vermiyorlar. Projeyi onaylay\u0131p altyap\u0131y\u0131 uyduruyorlar.<\/p>\n<p>Gelelim ikinci ba\u015fl\u0131\u011fa\u2026 Hem tek katl\u0131 bina i\u00e7in, hem de yeni yap\u0131lan l\u00fcks site i\u00e7in de\u011fer nas\u0131l ve neye g\u00f6re belirlenecek? \u00c7\u00fcnk\u00fc ayn\u0131 yap\u0131 i\u00e7in 3 bankan\u0131n g\u00f6revlendirdi\u011fi 3 farkl\u0131 eksperin, birbiriyle alakas\u0131z de\u011fer tespiti yapt\u0131\u011f\u0131 bir \u00fclkede ya\u015f\u0131yoruz.<\/p>\n<p>S\u0131rada \u00fc\u00e7\u00fcnc\u00fc nokta var. Bu de\u011ferleri kim belirleyecek? Duyumlara g\u00f6re Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019ne verilmesi planlan\u0131yor. Burada bir tapu memuru ya da belediyenin rastgele bir eleman\u0131 bu rakam\u0131 belirlememeli. Bu konuda mutlaka i\u015fin uzmanlar\u0131ndan olu\u015fan bir heyet olu\u015fturmal\u0131.<\/p>\n<p>Peki d\u00fcnyada durum ne? Konuyla ilgili bilgi almak i\u00e7in ayn\u0131 zamanda SPK sertifikal\u0131 bir de\u011ferleme uzman\u0131 olan \u0130stanbul Emlak\u00e7\u0131lar Odas\u0131 Ba\u015fkan\u0131 Nizamettin A\u015fa\u2019y\u0131 arad\u0131m. S\u00f6yledikleri do\u011fru ile yanl\u0131\u015f aras\u0131ndaki fark\u0131 g\u00f6sterir gibiydi.<\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-1394806001\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"3167340272\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>D\u00fcnyada da benzer uygulamalar oldu\u011fundan ve y\u0131llard\u0131r bunu anlatmaya \u00e7al\u0131\u015ft\u0131\u011f\u0131ndan bahsetti. Ama ABD ve AB\u2019deki uygulamalarda nokta at\u0131\u015fl\u0131 i\u015flem g\u00f6r\u00fcyorsunuz. Yani her binan\u0131n ve ba\u011flant\u0131l\u0131 olarak dairenin kimli\u011fi var.<\/p>\n<p>Ayn\u0131 sokaktaki yan yana binalar\u0131n birbirinden de\u011feri farkl\u0131. Burada yap\u0131m tarihinden, i\u00e7inde kullan\u0131lan teknolojiye, malzeme tercihinden konfor y\u00fczdesine kadar her \u015fey belirlenmi\u015f vaziyette. \u0130\u015fin uzmanlar\u0131n\u0131n belirledi\u011fi rakamlar \u00fczerinden de ortaya \u00e7\u0131kan yeni de\u011ferden devlet vergisini al\u0131yor.<\/p>\n<p>Fakat bu \u00e7al\u0131\u015fma \u00f6yle bir ka\u00e7 ayda yap\u0131lmam\u0131\u015f. Bu de\u011fer tespitlerinin ve nokta bazl\u0131 hareketlerin takibi i\u00e7in \u00fclkesine g\u00f6re de\u011fi\u015fen oranlarda 25-30 y\u0131l s\u00fcren \u00e7al\u0131\u015fmalar ger\u00e7ekle\u015ftirilmi\u015f. Sistem o kadar iyi i\u015fliyor ki, o bina y\u0131k\u0131lsa bile, yeni verileri bina kimlik kart\u0131 \u00fczerinden takip edilmeye, de\u011ferlemeye tabi tutulmaya devam ediliyor.<\/p>\n<p>Prensip olarak son derece olumlu bir \u00e7al\u0131\u015fmadan bahsediyoruz asl\u0131nda\u2026 Fakat yine para ihtiyac\u0131n\u0131 kar\u015f\u0131lama endi\u015fesi i\u00e7inde apar topar hayata ge\u00e7irilmeye haz\u0131rlanan bir i\u015f oldu\u011fu da g\u00f6ze \u00e7arp\u0131yor. Oysa yap\u0131lan i\u015fi ger\u00e7ekten \u00e7ok \u00f6nemli.<\/p><div class=\"bilge-content-2\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-695768821\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"1818807385\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>Bu i\u015fi salt para tahsil\u00e2t\u0131 a\u00e7\u0131s\u0131ndan de\u011ferlendirirseniz kuyumcu hatas\u0131 yapars\u0131n\u0131z. Maliye mesela kuyumculara ceza kesiyor ve salma vergi uyguluyor. Ama kimse sormuyor; Kapal\u0131\u00e7ar\u015f\u0131\u2019daki kuyumcu ile G\u00fcltepe\u2019deki kuyumcu ayn\u0131 paray\u0131 kazanabiliyor mu diye\u2026<\/p>\n<p>Bir kere bu i\u015ften \u2018rant\u2019 kelimesini atmak laz\u0131m. Gelir esas\u0131na dayand\u0131r\u0131lmal\u0131 ve olas\u0131 bir al\u0131m-sat\u0131m ya da kiralama i\u015flemiyle ortaya \u00e7\u0131kacak kazan\u00e7tan do\u011facak rakam fark\u0131 vergilendirilmeli. Adam i\u00e7inde oturuyor ama de\u011ferlenmi\u015f. Tek konutundan yani, gelir elde etmedi\u011fi varl\u0131\u011f\u0131ndan vergi mi alacaks\u0131n\u0131z?<\/p>\n<p>\u0130kincisi bu rayi\u00e7 bedeller mutlaka do\u011fru tespit edilmeli. \u015eu an \u00e7ok \u015fi\u015fik de\u011ferlerle nelerin pazarland\u0131\u011f\u0131 biliniyor. Son olarak da Maliye\u2019nin derdi k\u0131sa yollu tahsil\u00e2tsa, ekrandan ve yaz\u0131lar\u0131mdan yapt\u0131\u011f\u0131m \u00e7a\u011fr\u0131y\u0131 tekrarl\u0131yorum.<\/p>\n<p>Milyon dolarl\u0131k daireleri \u00fcst \u00fcste kimin ald\u0131\u011f\u0131n\u0131n pe\u015fine d\u00fc\u015f\u00fcn. Kayna\u011f\u0131n\u0131 a\u00e7\u0131kl\u0131yorsa Allah daha \u00e7ok versin. Ama a\u00e7\u0131klanam\u0131yorsa, bir zahmet hesab\u0131n\u0131 sorun. Adaleti uygulamaya buradan ba\u015flamazsan\u0131z, yapt\u0131\u011f\u0131n\u0131z uygulaman\u0131n ad\u0131 sadece \u2018salma vergi\u2019 olur.<\/p>\n<p><a href=\"mailto:cetinunsalan@yahoo.com\">cetinunsalan@yahoo.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcrkiye, \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131\u2019n\u0131n kentsel rantlar\u0131n kamuyla payla\u015f\u0131lmas\u0131n\u0131 \u00f6ng\u00f6ren \u00e7al\u0131\u015fmas\u0131n\u0131 tart\u0131\u015f\u0131yor. Soru \u015fu: Rant vergisi mi geliyor? Oysa ger\u00e7ek soru \u2018rant kime, vergi kime\u2019&hellip;<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[904,808,801],"class_list":["post-32620","post","type-post","status-publish","format-standard","hentry","category-tumyazilar","tag-cetin-unsalan-yazilari","tag-ekonomi-makaleleri","tag-ekonomi-yazarlari-listesi"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/32620","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=32620"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/32620\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=32620"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=32620"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=32620"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}