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İTHALATTAN ALINAN VERGİLER

"
Dictionary of Economics

İTHALATTAN ALINAN VERGİLER (Noun)

(Dictionary of Economics) :
İthal malları sınırdan geçerek alınan vergi ve resimlerdir. Eğer ithal malları karadan geliyorsa dört, denizden geliyorsa beş tane vergi ve resim alınır.İthal edilen maldan alınan ilk vergi, Gümrük Vergisidir. Gümrük Vergisi, malın CIF değeri üzerinden, gümrük tarife cetvellerindeki oranlara göre alınır. İthal edilen mala ödenen ikinci mükellefiyetbelediye hissesidir. Birinci kademede alınan Gümrük Vergisi üzerinden % 15 belediye hissesi alınır. Üçnücü mükellefiyet İthalat Damga Resmidir. Damga Resminin matrahı malın CIF değeridir. Bu matrah üzerinden Bakanlar Kurulunca kararlaºtirilan bir oranda alınır.Son mükellefiyet ise dahilde alınan 1985ten beri uygulanan KDVdir. Bundan önce İstihsal Vergisi alınırdı. Bütün bu vergi ve resimlere ek olarak deniz yoluyla gelen ithal malı üzerinden Rıhtım Resmi alınır. Rıhtım Resminin oranı % 5dir.
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