{"id":1600,"date":"2014-01-02T16:08:11","date_gmt":"2014-01-02T14:08:11","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=1600"},"modified":"2014-01-02T21:18:50","modified_gmt":"2014-01-02T19:18:50","slug":"ozel-tuketim-vergisi-oranlari-asgari-maktu-vergi-tutarlari","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/ozel-tuketim-vergisi-oranlari-asgari-maktu-vergi-tutarlari\/","title":{"rendered":"\u00d6zel T\u00fcketim Vergisi Oranlar\u0131, Asgari Maktu Vergi Tutarlar\u0131"},"content":{"rendered":"<p>Resmi Gazete, 1 Ocak\u00a02014\u00a0\u00a0\u00c7AR\u015eAMBA, Say\u0131:\u00a028869,\u00a0Bakanlar Kurulu Karar\u0131<\/p>\n<p style=\"text-align: left;\" align=\"center\"><strong>31\/12\/2013 TAR\u0130HL\u0130 VE 2013\/5761 SAYILI\u00a0<\/strong><strong>KARARNAMEN\u0130N EK\u0130<\/strong><\/p>\n<p style=\"text-align: left;\" align=\"center\"><strong>KARAR<\/strong><\/p>\n<p><strong>Ama\u00e7 ve kapsam<\/strong><\/p>\n<p><strong>MADDE 1-<\/strong>\u00a0Bu Karar\u0131n amac\u0131; \u00d6zel T\u00fcketim Vergisi Kanununa g\u00f6re baz\u0131 mallara uygulanan \u00f6zel t\u00fcketim vergisi oranlar\u0131, maktu ve asgari maktu vergi tutarlar\u0131 ile baz\u0131 mallara uygulanan t\u00fct\u00fcn fonu tutarlar\u0131n\u0131n tespit edilmesidir.<\/p>\n<p><strong>Dayanak<\/strong><\/p>\n<p><strong>MADDE 2-<\/strong>\u00a0Bu Karar, 6\/6\/2002 tarihli ve 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununun 12 nci ve ge\u00e7ici 6 nc\u0131 maddeleri ile 21\/2\/2001 tarihli ve 4629 say\u0131l\u0131 Baz\u0131 Fonlar\u0131n Tasfiyesi Hakk\u0131nda Kanunun ge\u00e7ici 1 inci maddesine dayan\u0131larak haz\u0131rlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>MADDE 3-<\/strong>\u00a04760 say\u0131l\u0131 Kanununa ekli (II) say\u0131l\u0131 listedeki &#8220;87.03&#8221; G.T.\u0130.P. numaral\u0131 mallardan &#8220;-Di\u011ferleri Motor silindir hacmi 1600 cm<sup>3<\/sup>&#8216;\u00fc ge\u00e7meyenler&#8221; i\u00e7in uygulanan <strong>%40\u00a0 vergi oran\u0131<\/strong> <strong>%45<\/strong>, &#8220;-Di\u011ferleri Motor silindir hacmi 1600 cm<sup>3<\/sup>&#8216;\u00fc ge\u00e7en fakat 2000 cm<sup>3<\/sup>&#8216;\u00fc ge\u00e7meyenler&#8221;\u00a0 i\u00e7in uygulanan <strong>%80 vergi oran\u0131<\/strong> <strong>%90<\/strong>, &#8220;-Di\u011ferleri Motor silindir hacmi 2000 cm<sup>3<\/sup>&#8216;\u00fc ge\u00e7enler&#8221;\u00a0 i\u00e7in uygulanan <strong>%130 vergi oran\u0131<\/strong> <strong>%145<\/strong> olarak yeniden tespit edilmi\u015ftir.<\/p>\n<p><strong>MADDE 4-<\/strong>\u00a04760 say\u0131l\u0131 Kanununa ekli (III) say\u0131l\u0131 listenin (A) ve (B) cetvellerinde yer alan mallar\u0131n vergi oranlar\u0131, asgari maktu ve maktu vergi tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir.<\/p>\n<p style=\"text-align: left;\" align=\"center\"><strong>(III) SAYILI L\u0130STE<\/strong><\/p>\n<p style=\"text-align: left;\" align=\"center\"><strong>(A) CETVEL\u0130<\/strong><\/p>\n<table width=\"593\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"141\"><strong>G.T.\u0130.P. NO<\/strong><\/td>\n<td width=\"319\"><strong>Mal \u0130smi<\/strong><\/td>\n<td width=\"70\"><strong>Vergi<\/strong><strong>Oran\u0131 (%)<\/strong><\/td>\n<td width=\"64\"><strong>Asgari Maktu<\/strong><strong>Vergi Tutar\u0131 (TL)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2202.10.00.00.13<\/strong><\/td>\n<td width=\"319\"><strong>Kolal\u0131 Gazozlar<\/strong><\/td>\n<td width=\"70\">25<\/td>\n<td width=\"64\">&#8211;<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2203.00<\/strong><\/td>\n<td width=\"319\"><strong>Malttan \u00fcretilen biralar<\/strong><\/td>\n<td width=\"70\">63<\/td>\n<td valign=\"bottom\" width=\"64\">0,74<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>22.04<\/strong><\/td>\n<td width=\"319\"><strong>Taze \u00fcz\u00fcm \u015farab\u0131 (kuvvetlendirilmi\u015f \u015faraplar dahil); \u00fcz\u00fcm \u015f\u0131ras\u0131 (20.09 pozisyonunda yer alanlar hari\u00e7)<\/strong>(2204.10 k\u00f6p\u00fckl\u00fc \u015faraplar ve 2204.30 di\u011fer \u00fcz\u00fcm \u015f\u0131ralar\u0131 hari\u00e7)<\/td>\n<td width=\"70\">\u00a0\u00a00<\/td>\n<td width=\"64\">\u00a0\u00a03,97<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2204.10<\/strong><\/td>\n<td width=\"319\"><strong>K\u00f6p\u00fckl\u00fc \u015faraplar<\/strong><\/td>\n<td width=\"70\">0<\/td>\n<td valign=\"bottom\" width=\"64\">26,83<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>22.05<\/strong><\/td>\n<td width=\"319\"><strong>Vermut ve di\u011fer taze \u00fcz\u00fcm \u015faraplar\u0131 (bitkiler veya kokulu maddelerle aromaland\u0131r\u0131lm\u0131\u015f)<\/strong>\u00a0(2205.10.10.00.00, 2205.10.90.00.12 hari\u00e7)<\/td>\n<td width=\"70\">\u00a00<\/td>\n<td width=\"64\">\u00a036,81<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2205.10.10.00.00<\/strong><\/td>\n<td width=\"319\"><strong>Alkol derecesi hacim itibariyle % 18 veya daha az olanlar<\/strong><\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">29,22<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2206.00<\/strong><\/td>\n<td width=\"319\"><strong>Fermente edilmi\u015f di\u011fer i\u00e7ecekler (elma \u015farab\u0131, armut \u015farab\u0131, bal \u015farab\u0131 gibi), tarifenin ba\u015fka yerinde belirtilmeyen veya yer almayan fermente edilmi\u015f i\u00e7eceklerin kar\u0131\u015f\u0131mlar\u0131 ve fermente edilmi\u015f i\u00e7eceklerle alkols\u00fcz i\u00e7eceklerin kar\u0131\u015f\u0131mlar\u0131<\/strong><\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">3,97<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2205.10.90.00.12<\/strong><\/td>\n<td width=\"319\"><strong>Alkol derecesi hacim itibariyle % 22&#8217;den fazla olanlar<\/strong><\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">118,18<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2207.20<\/strong><\/td>\n<td width=\"319\"><strong>Alkol derecesi ne olursa olsun ta\u011fyir (denat\u00fcre) edilmi\u015f etil alkol ve dam\u0131t\u0131m yoluyla elde edilen di\u011fer alkoll\u00fc i\u00e7kiler<\/strong>(Alkol derecesi ne olursa olsun ta\u011fyir (denat\u00fcre) edilmi\u015f etil alkol hari\u00e7)<\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">\u00a0\u00a0118,18<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>22.08<\/strong><\/td>\n<td width=\"319\"><strong>Alkol derecesi hacim itibariyle % 80&#8217;den az olan ta\u011fyir (denat\u00fcre) edilmemi\u015f etil alkol; dam\u0131t\u0131m yoluyla elde edilen alkoll\u00fc i\u00e7kiler, lik\u00f6rler ve di\u011fer alkoll\u00fc i\u00e7ecekler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong>[(2208.90.91; 2208.90.99) Alkol derecesi hacim itibariyle % 80&#8217;den az olan ta\u011fyir (denat\u00fcre) edilmemi\u015f etil alkol hari\u00e7, (2208.20; 2208.50; 2208.60; 2208.70 ve 2208.90 hari\u00e7)]<\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">\u00a0\u00a0\u00a0118,18<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.20<\/strong><\/td>\n<td width=\"319\"><strong>\u00dcz\u00fcm \u015farab\u0131 veya \u00fcz\u00fcm cibresinin dam\u0131t\u0131lmas\u0131 yolu ile elde edilen alkoll\u00fc i\u00e7kiler<\/strong><\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">\u00a0112,45<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.50<\/strong><\/td>\n<td width=\"319\"><strong>Cin ve Geneva<\/strong><\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">94,09<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.60<\/strong><\/td>\n<td width=\"319\"><strong>Votka<\/strong>\u00a0(2208.60.91.00.00, 2208.60.99.00.00 hari\u00e7)<\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">94,09<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.60.91.00.00<\/strong><\/td>\n<td width=\"319\"><strong>Muhtevas\u0131 2 litreyi ge\u00e7meyen kaplarda olanlar<\/strong>\u00a0 (Alkol derecesi hacim itibariyle\u00a0 % 45.4&#8217;den fazla olanlar)<\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">118,18<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.60.99.00.00<\/strong><\/td>\n<td width=\"319\"><strong>Muhtevas\u0131 2 litreyi ge\u00e7en kaplarda olanlar<\/strong>\u00a0(Alkol derecesi hacim itibariyle % 45.4&#8217;den fazla olanlar)<\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">118,18<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.70<\/strong><\/td>\n<td width=\"319\"><strong>Lik\u00f6rler<\/strong><\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">118,18<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.90<\/strong><\/td>\n<td width=\"319\"><strong>Di\u011ferleri\u00a0<\/strong>(2208.90.48.00.11, 2208.90.71.00.11 hari\u00e7)<\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">118,18<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.90.48.00.11<\/strong><\/td>\n<td width=\"319\"><strong>Rak\u0131<\/strong>(Muhtevas\u0131 2 litreyi ge\u00e7meyen kaplarda olanlar)<\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">\u00a089,11<\/td>\n<\/tr>\n<tr>\n<td width=\"141\"><strong>2208.90.71.00.11<\/strong><\/td>\n<td width=\"319\"><strong>Rak\u0131<\/strong>(Muhtevas\u0131 2 litreyi ge\u00e7en kaplarda olanlar)<\/td>\n<td width=\"70\">0<\/td>\n<td width=\"64\">89,11<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>(B) CETVEL\u0130<\/strong><\/p>\n<table width=\"672\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td width=\"121\"><strong>G.T.\u0130.P. NO<\/strong><\/td>\n<td width=\"267\"><strong>Mal \u0130smi<\/strong><\/td>\n<td width=\"76\"><strong>VergiOran\u0131 (%)<\/strong><\/td>\n<td width=\"104\"><strong>Asgari\u00a0MaktuVergi Tutar\u0131 (TL)<\/strong><\/td>\n<td width=\"104\"><strong>Maktu\u00a0Vergi Tutar\u0131 (TL)<\/strong><\/td>\n<td width=\"0\" height=\"22\"><\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>2402.10.00.00.11<\/strong><\/td>\n<td width=\"267\"><strong>T\u00fct\u00fcn i\u00e7eren purolar<\/strong><\/td>\n<td width=\"76\">40<\/td>\n<td width=\"104\">0,1875<\/td>\n<td width=\"104\">0,13<\/td>\n<td width=\"0\" height=\"22\"><\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>2402.10.00.00.12<\/strong><\/td>\n<td width=\"267\"><strong>U\u00e7lar\u0131 a\u00e7\u0131k purolar<\/strong><\/td>\n<td width=\"76\">40<\/td>\n<td width=\"104\">0,1875<\/td>\n<td width=\"104\">0,13<\/td>\n<td width=\"0\" height=\"22\"><\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>2402.10.00.00.19<\/strong><\/td>\n<td width=\"267\"><strong>Sigarillolar<\/strong><\/td>\n<td width=\"76\">40<\/td>\n<td width=\"104\">0,1875<\/td>\n<td width=\"104\">0,13<\/td>\n<td width=\"0\" height=\"22\"><\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>2402.20<\/strong><\/td>\n<td width=\"267\"><strong>T\u00fct\u00fcn i\u00e7eren sigaralar<\/strong><\/td>\n<td width=\"76\">65,25<\/td>\n<td width=\"104\">0,1875<\/td>\n<td width=\"104\">0,13<\/td>\n<td width=\"0\" height=\"22\"><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" width=\"121\"><strong>2402.90.00.00.00<\/strong><\/td>\n<td rowspan=\"2\" width=\"267\"><strong>Di\u011ferleri<\/strong><\/td>\n<td rowspan=\"2\" width=\"76\"><\/td>\n<td rowspan=\"2\" width=\"104\"><\/td>\n<td rowspan=\"2\" width=\"104\"><\/td>\n<td width=\"0\" height=\"21\"><\/td>\n<\/tr>\n<tr>\n<td width=\"0\" height=\"22\"><\/td>\n<\/tr>\n<tr>\n<td width=\"267\">-T\u00fct\u00fcn yerine ge\u00e7en maddelerden yap\u0131lm\u0131\u015f purolar, u\u00e7lar\u0131 a\u00e7\u0131k purolar ve sigarillolar<\/td>\n<td width=\"76\">40<\/td>\n<td width=\"104\">0,1875<\/td>\n<td width=\"104\">0,13<\/td>\n<td width=\"0\" height=\"44\"><\/td>\n<\/tr>\n<tr>\n<td width=\"267\">\u00a0-T\u00fct\u00fcn yerine ge\u00e7en maddelerden yap\u0131lm\u0131\u015f sigaralar<\/td>\n<td width=\"76\">65,25<\/td>\n<td width=\"104\">0,1875<\/td>\n<td width=\"104\">0,13<\/td>\n<td width=\"0\" height=\"22\"><\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>2403.10<\/strong><\/td>\n<td width=\"267\"><strong>\u0130\u00e7ilen t\u00fct\u00fcn (Herhangi bir oranda t\u00fct\u00fcn yerine ge\u00e7en maddeleri i\u00e7ersin i\u00e7ermesin) <\/strong>(2403.10.10.00.19 ve 2403.10.90.00.19 hari\u00e7)<\/td>\n<td width=\"76\">65,25<\/td>\n<td width=\"104\">\u00a00,1875<\/td>\n<td width=\"104\">\u00a00,13<\/td>\n<td width=\"0\" height=\"93\"><\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>2403.10.10.00.19<\/strong><\/td>\n<td width=\"267\"><strong>Di\u011ferleri<\/strong><b>\u00a0<\/b>(Net muhtevas\u0131 500 gram\u0131 ge\u00e7meyen ambalajlarda olanlar)<\/td>\n<td width=\"76\">65,25<\/td>\n<td width=\"104\">\u00a00,0490<\/td>\n<td width=\"104\">\u00a00,13<\/td>\n<td width=\"0\" height=\"58\"><\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>2403.10.90.00.19<\/strong><\/td>\n<td width=\"267\"><strong>Di\u011ferleri<\/strong><b>\u00a0<\/b>(Net muhtevas\u0131 500 gram\u0131 ge\u00e7en ambalajlarda olanlar)<\/td>\n<td width=\"76\">65,25<\/td>\n<td width=\"104\">\u00a00,0490<\/td>\n<td width=\"104\">\u00a00,13<\/td>\n<td width=\"0\" height=\"58\"><\/td>\n<\/tr>\n<tr>\n<td width=\"121\"><strong>2403.99.10.00.00<\/strong><\/td>\n<td width=\"267\"><strong>Enfiye ve \u00e7i\u011fnemeye mahsus t\u00fct\u00fcn<\/strong><\/td>\n<td width=\"76\">65,25<\/td>\n<td width=\"104\">0,1875<\/td>\n<td width=\"104\">0,13<\/td>\n<td width=\"0\" height=\"22\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>4760 say\u0131l\u0131 Kanunun\u00a012 nci maddesinin (3) numaral\u0131 f\u0131kras\u0131 h\u00fckm\u00fc, birinci f\u0131krada belirlenen asgari maktu ve maktu vergi tutarlar\u0131 hakk\u0131nda 2014 y\u0131l\u0131 Ocak-Haziran d\u00f6nemi i\u00e7in uygulanmaz.<\/p>\n<p><strong>MADDE 5-<\/strong>\u00a04760 say\u0131l\u0131 Kanunun 12 nci maddesinin (3) numaral\u0131 f\u0131kras\u0131 h\u00fckm\u00fc uygulanarak, \u00fcretici fiyat endeksindeki de\u011fi\u015fim oran\u0131na g\u00f6re vergi tutarlar\u0131n\u0131n art\u0131r\u0131lmas\u0131nda; an\u0131lan Kanuna ekli (III) say\u0131l\u0131 listenin, (A) cetvelinde yer alan asgari maktu vergi tutarlar\u0131 i\u00e7in virg\u00fclden sonraki iki hane, (B) cetvelinde yer alan asgari maktu ve maktu vergi tutarlar\u0131 i\u00e7in virg\u00fclden sonraki d\u00f6rt hane dikkate al\u0131n\u0131r.<\/p>\n<p><strong>MADDE 6-<\/strong>\u00a012\/10\/2011 tarihli ve 2011\/2304 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131n\u0131n eki Karar\u0131n 3 \u00fcnc\u00fc maddesinde yer alan &#8220;100 T\u00fcrk Liras\u0131&#8221; ibaresi &#8220;120 T\u00fcrk Liras\u0131&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 7-<\/strong>\u00a021\/12\/2009 tarihli ve 2009\/15685 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Baz\u0131 Mallara Uygulanacak T\u00fct\u00fcn Fonu Tutarlar\u0131n\u0131n Belirlenmesine Dair Karar\u0131n 2 nci maddesinin birinci f\u0131kras\u0131nda yer alan &#8220;1500 $\/ton&#8221; ibaresi &#8220;1200 $\/ton&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n<p><strong>MADDE 8-<\/strong>\u00a0Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<p><strong>MADDE 9-<\/strong>\u00a0Bu Karar h\u00fck\u00fcmlerini Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Resmi Gazete, 1 Ocak\u00a02014\u00a0\u00a0\u00c7AR\u015eAMBA, Say\u0131:\u00a028869,\u00a0Bakanlar Kurulu Karar\u0131 31\/12\/2013 TAR\u0130HL\u0130 VE 2013\/5761 SAYILI\u00a0KARARNAMEN\u0130N EK\u0130 KARAR Ama\u00e7 ve kapsam MADDE 1-\u00a0Bu Karar\u0131n amac\u0131; \u00d6zel T\u00fcketim Vergisi Kanununa g\u00f6re baz\u0131 mallara uygulanan \u00f6zel t\u00fcketim vergisi oranlar\u0131, maktu ve asgari maktu vergi tutarlar\u0131 ile baz\u0131 mallara uygulanan t\u00fct\u00fcn fonu tutarlar\u0131n\u0131n tespit edilmesidir. Dayanak MADDE 2-\u00a0Bu Karar, 6\/6\/2002 tarihli ve &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,156],"tags":[241,161,632,194,235,592,634,66,173,633,30],"class_list":["post-1600","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-241","tag-asgari","tag-maktu","tag-oran","tag-otv","tag-ozel-tuketim","tag-sigara","tag-teblig","tag-tutar","tag-tutun","tag-vergi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00d6zel T\u00fcketim Vergisi Oranlar\u0131, Asgari Maktu Vergi Tutarlar\u0131<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.muhasebedersleri.com\/haber\/ozel-tuketim-vergisi-oranlari-asgari-maktu-vergi-tutarlari\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00d6zel T\u00fcketim Vergisi Oranlar\u0131, Asgari Maktu Vergi Tutarlar\u0131\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete, 1 Ocak\u00a02014\u00a0\u00a0\u00c7AR\u015eAMBA, Say\u0131:\u00a028869,\u00a0Bakanlar Kurulu Karar\u0131 31\/12\/2013 TAR\u0130HL\u0130 VE 2013\/5761 SAYILI\u00a0KARARNAMEN\u0130N EK\u0130 KARAR Ama\u00e7 ve kapsam MADDE 1-\u00a0Bu Karar\u0131n amac\u0131; \u00d6zel T\u00fcketim Vergisi Kanununa g\u00f6re baz\u0131 mallara uygulanan \u00f6zel t\u00fcketim vergisi oranlar\u0131, maktu ve asgari maktu vergi tutarlar\u0131 ile baz\u0131 mallara uygulanan t\u00fct\u00fcn fonu tutarlar\u0131n\u0131n tespit edilmesidir. 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