İÇİNDEKİLER


GİRİŞ



I- KAVRAMLAR                                                                                                                                                                          1                                                                                                                                                              

A- TURİZM                                                                                                                                                                                   1

B- TURİZM SEKTÖRÜ                                                                                                                                                               4

C- KONUNUN  SINIRLANDIRILMASI VE PLAN                                                                                                                  6


BİRİNCİ KISIM


TARİHÇE, AVRUPA BİRLİĞİ VE AVRUPA BİRLİĞİ’NE ÜYE BAZI ÜLKELERDEKİ

VERGİ VE TEŞVİK UYGULAMALARINA  TOPLU BAKIŞ


I- TURİZMİN TARİHİ GELİŞİMİ                                                                                                                                             11

A- GENEL TARİHÇE                                                                                                                                                                  11

B- DÜNYA’DA                                                                                                                                                                            13

C- AVRUPA BİRLİĞİ’NDE                                                                                                                                                        15

D- TÜRKİYE’DE                                                                                                                                                                          17

II- TURİZMİN VERGİLENDİRİLMESİ VE TEŞVİKİNE DAİR HÜKÜMLERİN TARİHÇESİ                                          19

A- AVRUPA BİRLİĞİ                                                                                                                                                                 19

B- TÜRKİYE                                                                                                                                                                                 22

III- AVRUPA BİRLİĞİNE ÜYE BAZI ÜLKELERDE TURİZMLE İLGİLİ VERGİ

      VE TEŞVİK UYGULAMALARINA TOPLU BAKIŞ                                                                                                        29

A- GİRİŞ                                                                                                                                                                                        29

B- FRANSA                                                                                                                                                                                  29

C- İSPANYA                                                                                                                                                                                31

D- YUNANİSTAN                                                                                                                                                                       33

E- PORTEKİZ                                                                                                                                                                               35

F- İNGİLTERE                                                                                                                                                                              37

1- Vergi                                                                                                                                                                                          37

2- Teşvik                                                                                                                                                                                       38


İKİNCİ KISIM


TÜRK TURİZM SEKTÖRÜNDE FAALİYET GÖSTEREN KURULUŞLAR,

FAALİYET GELİRLERİ VE VERGİLENDİRİLMESİ


I- SEYAHAT ACENTELERİ                                                                                                                                                      41

A- TANIM                                                                                                                                                                                    41

B- SEYAHAT ACENTELERİNİN  GRUPLANDIRILMASI                                                                                                   42

1- (A) Grubu Seyahat Acenteleri                                                                                                                                               42

2- (B) Grubu Seyahat Acenteleri                                                                                                                                               42

3- (C) Grubu Seyahat Acenteleri                                                                                                                                               42

C- SEYAHAT  ACENTELERİNİN TURİZM HİZMETLERİ VE FAALİYET KAZANÇLARI                                          43

1- Seyahat Acentelerine Münhasır Hizmetler                                                                                                                          44

a- Tur düzenlemek                                                                                                                                                                       44

aa- Incoming (Yurtdışından Turist Getirmek)                                                                                                                          44

ab- Outgoing (Yurtdışına Turist Göndermek)                                                                                                                         44

b- Transfer                                                                                                                                                                                    45

c-  Rezervasyon                                                                                                                                                                           45

d-  Enformasyon                                                                                                                                                                          46                           

e- Kongre-konferans organizasyonu                                                                                                                                        46

f- Turistik gezi amaçlı münferit taşıma aracı kiralama                                                                                                              46

g- Ulaştırma araçları biletleri satmak                                                                                                                                         46

h- Seyahat acentesi ürünü satmak                                                                                                                                            46

2- Seyahat Acentelerince Verilen Diğer Hizmetler                                                                                                                  46

a- Turistik Enformasyon ve Tanıtım Malzemeleri Satışı                                                                                                         46

b- Motorlu veya Motorsuz Ulaştırma Araçları Bulundurmak, Kiralamak                                                                            47

3- Seyahat Acenteliği Sayılmayan Hizmetler                                                                                                                           47

4- Seyahat Acentelerinin Faaliyet Kazançları                                                                                                                          47

II- KONAKLAMA İŞLETMELERİ                                                                                                                                           49

A- TANIM                                                                                                                                                                                    49

B- KONAKLAMA İŞLETMELERİNİN SINIFLANDIRILMASI                                                                                          49

1- Asli Konaklama Tesisleri                                                                                                                                                       49

a- Oteller                                                                                                                                                                                        49

b- Moteller                                                                                                                                                                                    49

c- Tatil köyleri                                                                                                                                                                              50

d- Pansiyonlar                                                                                                                                                                              50

e- Kampingler                                                                                                                                                                               50

f- Turizm Kompleksleri                                                                                                                                                                51

2-  Yardımcı Konaklama Tesisleri                                                                                                                                              51

a- Apart ve Müstakil Apart Oteller                                                                                                                                           51

b- İkinci Konutlar                                                                                                                                                                         52

c- Oberj (Dağ Evi), Spor ve Avcılık Tesisleri                                                                                                                           52

d- Hosteller                                                                                                                                                                                   52

e- Yüzer Tesisler                                                                                                                                                                          52

f- Oto Karavanlar                                                                                                                                                                         53               

3- Konaklama İşletmelerinin Faaliyet Gelirleri                                                                                                                          53

III- TALİH OYUNLARI (CASINO) İŞLETMELERİ                                                                                                                55

A- TANIM                                                                                                                                                                                    55

B-TALİH OYUNLARI İŞLETMELERİNİN FAALİYET KAZANÇLARI                                                                            55

1- Masa Oyunlarında Faaliyet Kazancının Tespiti                                                                                                                 56

2- Makine Oyunları Faaliyet Kazancının Tespiti                                                                                                                     56

IV- YAT LİMANI (MARİNA) VE YAT İŞLETMELERİ                                                                                                        57

A- YAT LİMANI (MARİNA) İŞLETMELERİ                                                                                                                         57

1- Yat Limanlarında Verilen Hizmetler ve Faaliyet Kazançları                                                                                               58

a- Bağlama ve Kışlama Hizmeti ve Faaliyet Kazancının Tespiti                                                                                            58

b- Yat  Limanı  İşletmeleri Tarafından  Verilen Genel Hizmetler  ve  Fiyatlandırılması                                                       58

c- Yat Limanı İşletmeleri Tarafından Verilen Bakım ve Onarım

     Hizmetleri ve Fiyatlandırılması                                                                                                                                              59

B- YAT İŞLETMELERİ                                                                                                                                                               60

1- Tanım                                                                                                                                                                                        60

2-  Yat İşletmelerinin Faaliyet Gelirleri ve Fiyatlandırılması                                                                                                   60

V- TURİZM SEKTÖRÜ İLE İLGİLİ VERGİ DÜZENLEMELERİ                                                                                            62

A- TURİZM İŞLETMELERİNİN  GELİR VE  KURUMLAR 

     VERGİLERİ KARŞISINDAKİ DURUMU                                                                                                                            62                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     

                                                                                                                                                                                                        66

1- Turizm İşletmelerinin Gelir Vergisi Kanunu’na Göre Vergilendirilmesi                                                                            64

2-  Turizm İşletmelerinin Kurumlar Vergisi Kanunu’na Göre Vergilendirilmesi                                                                  67

a- Kurum Kazancının Tespiti                                                                                                                                                     67

b- 31.12.1998 Tarihine Kadar Geçerli Kurumlar Vergisi Oranı,

    Asgari Vergi ve Kurumların Menkul Sermaye İradı Stopajı                                                                                              68

c- 1.1.1999 Tarihinden Sonraki Kurumlar Vergisi ve Stopaj Uygulaması                                                                            71

d- 1.1.1999 Tarihinden Sonraki Gelir Vergisi Stopajı Uygulaması                                                                                         72

da- Gelir Vergisi Stopaj Matrahının Belirlenmesi ve Stopaj Zamanı                                                                                     73

db- Stopajın Muhatapları                                                                                                                                                           75

e-  Talih Oyunları Salonları İşletmeciliğinden Elde Edilen Kazançlar

      İle İlgili Olarak Ödenen Asgari Verginin Mahsubu                                                                                                          76

ea- Asgari Vergiye İlişkin Usul ve Esaslar                                                                                                                               76

eb- Talih Oyunları Salonları İşletmeciliğinden Elde Edilen Kazanca İsabet Eden Geçici Verginin Ödenen

 Asgari Vergi Kadar Ki Kısmının Terkini                                                                                                                                  79

ec- Asgari Verginin Yıllık Beyanname İle Beyan Edilen Gelir ve

      Kurumlar Vergisinden Mahsubu                                                                                                                                         80

3-  Gelir ve Kurumlar Vergisi Kanunlarının Turizm

     İşletmelerine İlişkin İstisna Hükümleri                                                                                                                                81

a- Turizm Kazançları İstisnası                                                                                                                                                    81

aa- Turizm Kazançları   İstisnasından  Sadece Kurumlar  

       Vergisi Mükellefleri Yararlanabilirler                                                                                                                                  82

ab- Turizm İşletme Belgesi veya Seyahat Acentesi Belgelerine Sahip Olmak Gerekmektedir                                          83

ac- Hasılat Turizm Hasılatı Olmalıdır ve Döviz Olarak Elde Edilerek Bozdurulmalıdır                                                        85

ad- Kur Farkları İstisnadan Yararlanamaz                                                                                                                                87

ae- İstisna İlgili Yılda Kullanılmalıdır                                                                                                                                        88

af- İstisna Belli Bir Süre İçin Uygulanabilir                                                                                                                              89

ag- İstisna Oranı Döviz Olarak Elde Edilen Turizm Hasılatının %20’sidir                                                                           90

ah- Turizm Hasılatı, Şartları Taşıyan Başka Kurumlarla Paylaşıldığında,

      İstisna Tutarı da Paylaşılır                                                                                                                                                    91

ai- Turizm Hasılatı İstisnasından Yararlanan Kazançlar % 20 Oranlı Asgari Kurumlar Vergisi ve Gelir Vergisi

 Stopaj Matrahına Dahil Edilecektir                                                                                                                                          94

b-  31.12.1998 Tarihine Kadar Geçerli Turizm İstisnası Uygulaması İle

      01.01.1999 Tarihinden Sonraki Uygulamanın Karşılaştırılması                                                                                       94

B- TURİZM İŞLETMELERİNİN KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMU                                              96

1- Verginin Konusu                                                                                                                                                                     96

2- Verginin Mükellefi ve Sorumlusu                                                                                                                                        100 

3- Vergiyi Doğuran Olay                                                                                                                                                            101

a- Konaklama İşletmelerinde Vergiyi Doğuran Olay                                                                                                             102

b- Seyahat Acentelerince Düzenlenen Yurtiçi ve

     Yurtdışı Turlarında Vergiyi Doğuran Olay                                                                                                                         105

c- Talih Oyunları İşletmelerinde Vergiyi Doğuran Olay                                                                                                        106

4- Katma Değer Vergisi Kanunu’nun Turizm İşletmelerine İlişkin İstisna Hükümleri                                                      106

a- Türkiye'de İkamet Etmeyen Yolculara Yapılan Teslimlerden Doğan

     Katma Değer Vergisinin İadesi Uygulaması                                                                                                                      106

aa- 43 Seri No.lu Tebliğ’e Göre TİEY’ye Yapılan Teslimlere İlişkin Esaslar                                                                       108

ab- 61 Seri No.lu Tebliğ’e göre TİEY’ye Döviz Karşılığı Yapılan Satışlarda

      Katma Değer Vergisi İstisnasına İlişkin Esaslar                                                                                                               110

b- Yat ve Yat Limanı (Marina) İşletmelerinde Vergiyi Doğuran Olay ve

     Yat Limanlarında Yapılan Teslim ve Hizmetlere İlişkin İstisna Hükümleri                                                                     113

ba- İstisnanın Kapsamı                                                                                                                                                              114

bb- İstisna Uygulanacak Mükellefler                                                                                                                                      115

bc- İstisnanın Belgelenmesi                                                                                                                                                      117

bd- Müteselsil Sorumluluk                                                                                                                                                        118

be- Araçlara İlişkin İstisna Nedeniyle Doğan Katma Değer Vergisi

      İade Alacaklarının Mahsubu                                                                                                                                              119

5- Oran                                                                                                                                                                                          119

6- Verginin Matrahı ve Dövizli İşlemlerde Matrah                                                                                                                 122

a- Matrah                                                                                                                                                                                     122

b- Dövizli İşlemlerde Matrah                                                                                                                                                     123

ba- Dövize Endeksli Olarak TL Cinsinden Verilen Turizm Hizmetinde

      Katma Değer Vergisi Matrahı                                                                                                                                             124

bb- Döviz Cinsinden Verilen Turizm Hizmetlerinde

             Katma Değer Vergisi Matrahı                                                                                                                                      124

c- Seyahat Acenteleri Tarafından Düzenlenen Yurtiçi (Incoming) ve

     Yurtdışı (Outgoing) Turlarda Katma Değer Vergisi Matrahı                                                                                           125              

d- Talih Oyunları Salonu İşletmeciliğinde Katma Değer Vergisi Matrahı                                                                          128

C- DEVREMÜLK VE DEVRE TATİL UYGULAMALARININ

     VERGİ KANUNLARI AÇISINDAN DEĞERLENDİRİLMESİ                                                                                         130

1- Devremülk Hakkı                                                                                                                                                                    130

a- Tanım                                                                                                                                                                                       130

b- Kanuni Unsurları                                                                                                                                                                    131

ba- Devremülk Hakkı Müşterek Mülkiyete Konu Mesken

      Nitelikli Bir Taşınmaz Üzerinde Kurulabilir                                                                                                                       131

bb- Geçerli Bir İrtifak Hakkı Olarak Kurulmalıdır                                                                                                                    132

bc- Sözleşme Yapılmalıdır                                                                                                                                                          133

bd- Devremülk Hakkının Sahiplerine Tanıdığı Haklar                                                                                                           134

2- Devremülk Hakkının Elden Çıkarılması İşleminin

    Gelir Vergisi Kanunu Açısından Değerlendirilmesi                                                                                                           135

a- Devremülk Hakkının Ticari İşletmenin Aktifine

     Kayıtlı Bulunması Durumunda Vergileme                                                                                                                          135

b- Devremülk Hakkının Kişisel Malvarlığına  Dahil Olması  Durumunda Vergileme 31.12.2002 Tarihine Kadar

Yapılacak Vergileme                                                                                                                                                                   135

c- Devremülk Hakkının Kişisel Malvarlığına Dahil Olması Durumunda 01.01.2003’den Sonra Uygulanacak İstisna 139

d- Gelir Vergisine Tabi Devremülk Hakkı Satış Kazançları                                                                                                   140

e- Devremülk Hakkının Kiraya Verilmesi İşleminin

    Gelir Vergisi Açısından Değerlendirilmesi                                                                                                                          142

3- Devremülk Hakkının Elden Çıkarılmasının

    Kurumlar Vergisi Kanunu Açısından Değerlendirilmesi                                                                                                   144

4- Devremülk Hakkı ve Katma Değer Vergisi Kanunu Uygulaması                                                                                    144

a- Devremülk Hakkının Satışı Durumunda Katma Değer Vergisi Uygulaması                                                                   144

b- Devremülk Hakkının Kiralanması İşleminin

     Katma Değer Vergisi Kanunu Karşısındaki Durumu                                                                                                        145

5- Devre Tatil (Time Sharing) Sistemi ve Vergilendirilmesi                                                                                                  147

a- Devre Tatil Sözleşmelerinin Hukuki Niteliği                                                                                                                       147

b- Devre Tatil Sisteminin İşleyişi                                                                                                                                             149

ba- Devre Tatil İşletmesinin Yükümlülükleri                                                                                                                           149

bb- Devre Tatil Alıcısının Yükümlülükleri                                                                                                                               149

c- Devre Tatil Satış Sisteminin Gelir, Kurumlar ve KDV Karşısındaki Durumu                                                                 150

ca- Devre Tatilin Uzun Süreli Kendine Özgü Bir Kiralama

      Kabul Edilmesi Durumunda Vergileme                                                                                                                              150

cb- Devre Tatilin Kullanım Hakkını Satış Bedeli Olarak

     Kabul Edilmesi Durumunda Vergileme                                                                                                                               151

D- TURİST REHBERLERİNİN VERGİLENDİRİLMESİ                                                                                                         153

1- Profesyonel Turist Rehberliği                                                                                                                                              153

a- Tanım                                                                                                                                                                                       153

b- Elde Edilen Kazancın Niteliği                                                                                                                                               154

2- Serbest Meslek Kazanlarının Tespiti, Vergilendirilmesi ve Turist Rehberliği                                                               155

a- Serbest Meslek Kazancının Tespiti                                                                                                                                     155

b- Serbest Meslek Kazançlarında İstisna Uygulaması                                                                                                          157

c- Serbest Meslek Erbabı İle İlgili Muaflık Düzenlemeleri                                                                                                    160

d- Serbest Meslek Faaliyeti Olarak Turist Rehberlerinin Vergilendirilmesi                                                                        161

da-  01.01.1999 Öncesi Dönem                                                                                                                                                  161

db- 01.01.1999 Sonrası Dönem                                                                                                                                                  162

dc- Turist rehberlerinin ‘Hanut’ Gelirlerinin Vergilendirilmesi                                                                                             164

E- VERGİ USUL KANUNU VE TURİZM İŞLETMELERİ                                                                                                     166

1- Vergi Usul Kanununun Belge Düzenine İlişkin

     Hükümlerinin Turizm İşletmelerinde Uygulanması                                                                                                           166

a- Yolcu Listeleri                                                                                                                                                                         166

b- Günlük Müşteri Listesi                                                                                                                                                          168

c- Adisyon                                                                                                                                                                                   168

ca- Adisyon Kullanmak Zorunda Olan Hizmet İşletmeleri                                                                                                   169

cb- Adisyonlarda Bulunması Gereken Asgari Bilgiler                                                                                                          170

cc- Adisyonlarla İlgili Diğer Hususlar                                                                                                                                     171

d- Talih Oyunları Salonları ve Belge Düzeni                                                                                                                           172

2- Amortisman Uygulaması                                                                                                                                                       173

F- TURİZM İŞLETMELERİ VE DİĞER VERGİ KANUNLARI                                                                                             177

1- Emlak Vergisi Kanunu                                                                                                                                                           177

2- Belediye Gelirleri Kanunu                                                                                                                                                     178

3- Damga Vergisi Kanunu                                                                                                                                                         179

4- Harçlar Kanunu                                                                                                                                                                      181


ÜÇÜNCÜ KISIM

TURİZM SEKTÖRÜNÜN TEŞVİKİ


I- TURİZM SEKTÖRÜNÜN KALKINMA PLANININ UYGULANMASI

    ESASLARINA DAİR KANUN UYARINCA TEŞVİKİ                                                                                                     187

A- TURİZM SEKTÖRÜNÜN YATIRIMLARDA DEVLET YARDIMLARI VE

     YATIRIMLARI TEŞVİK FONU ESASLARI HAKKINDA KARAR UYARINCA TEŞVİKİ                                      188

1- Yatırımlara Teşvik Getirilmesinin Amacı ve Kapsamı                                                                                                        188

2- Yatırımlara Devletçe Sağlanabilecek Destek Unsurları                                                                                                     189

3- Teşviklerle Desteklenen Yatırımlar ve İşletmeler                                                                                                               190

4- Devlet Yatırımları Kapsamında, Yatırımlara Destek Unsurlarının Analizi                                                                       191

a- Gümrük Vergisi ve Toplu Konut Fonu İstisnası                                                                                                                191

b- Yerli Makine ve Teçhizatta KDV Desteği                                                                                                                           192

c- Enerji Desteği                                                                                                                                                                          193

d- Arsa                                                                                                                                                                                         193

e- Fondan Kredi Tahsisi                                                                                                                                                            193

B- İHRACATTA, DÖVİZ KAZANDIRICI FAALİYETLERDE VE

     YATIRIMLARDA DAMGA VERGİSİ VE HARÇ İSTİSNASI UYGULAMASI                                                           195

1- Genel Özellikler                                                                                                                                                                       195

2- Turizm Sektöründe Faaliyet Gösteren Kuruluşların Damga Vergisi

     ve Harç İstisnasından Yararlanabilecekleri İşlemler                                                                                                         197

a- Kredi Kullanımları                                                                                                                                                                   197

b- Döviz Kazandırıcı Faaliyetler                                                                                                                                                197

c- Turizm İşletmelerinin Yatırımlarla İlgili Olarak

     Yararlanabilecekleri İstisna Kapsamı                                                                                                                                  198

3- Damga Vergisi ve Harç İstisnasından Yararlanan Turizm İşletmelerinin

    Şartları İhlal Etmeleri Halinde Uygulanacak Yaptırımlar                                                                                                    199

C- İTHALDE KDV ERTELEMESİ VE TEŞVİK BELGELİ YATIRIMLARLA İLGİLİ İSTİSNA                                       200

1- İthalde KDV Ertelemesi                                                                                                                                                         200

2- Teşvik Belgeli Yatırımlarda Katma Değer Vergisi İstisnası                                                                                              201

3- Katma Değer Vergisi İstisnası                                                                                                                                              203

D- YATIRIM İNDİRİMİ                                                                                                                                                            203

1- Yatırım İndirimi Müessesesinin Amacı ve Mahiyeti                                                                                                         204

2- Yatırım İndiriminden Yararlanacak Olanlar ve Yararlanma Şartları                                                                                  206

3- Yatırım İndiriminin Konusu ve Oranı                                                                                                                                   208

4- Yatırım İndiriminin Başlangıcı ve Uygulama Süresi                                                                                                          209

5- Yatırım İndirimi Üzerinden Yapılacak Stopaj                                                                                                                      212

6- Yatırım İndirimi Ve Geçici Vergi Uygulaması                                                                                                                      213

7- Yatırım İndirimine Konu Aktif Değerlerin Satışı veya

     Devri Halinde Yapılacak İşlemler                                                                                                                                         214

a- Satan veya devreden yönünden yapılacak işlemler                                                                                                          214

b- Satın veya devir alan yönünden yapılacak işlemler                                                                                                          215

c- Şartların ihlali halinde yapılacak işlem                                                                                                                                 216

II- YABANCI SERMAYEYİ TEŞVİK KANUNU ÇERÇEVESİNDE

     TURİZM YATIRIMLARININ TEŞVİKİ                                                                                                                             217

III- GÜMRÜK KANUNUNDA YER ALAN TURİZMİ TEŞVİK TEDBİRLERİ                                                                 220                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  

IV- DENİZ TİCARET FİLOSUNUN GELİŞTİRİLMESİ VE GEMİ İNŞA

      TESİSLERİNİN TEŞVİKİ HAKKINDA KANUN'UN TURİZMİ TEŞVİK YÖNÜ                                                       221


DÖRDÜNCÜ KISIM


TURİZM SEKTÖRÜNDE VERGİ KAYIP VE KAÇAĞININ TESPİTİ,

ÖNLENMESİ VE DENETİM MODELİ ÖNERİSİ



I-  TURİZM SEKTÖRÜNDE BELGE DÜZENİNİ OLUMSUZ YÖNDE

     ETKİLEYEN FAKTÖRLER                                                                                                                                                  225

A- TURİZM İŞLETMELERİ VE BELGE DÜZENİ                                                                                                                  225

B- TURİSTLER VE BELGE DÜZENİ                                                                                                                                        226

II- TURİZM İŞLETMELERİNDE HASILATIN VE GİDERLERİN KAVRANMASI SORUNU                                        227

A- HASILATIN TESPİTİ SORUNU                                                                                                                                        227

1- Hasılat Gizleme Yöntemleri                                                                                                                                                    228

2- Gerçek Hasılatın Tespitinde Kavranması Gereken Unsurlar                                                                                            228

3- Gerçek Hasılatın Tespitinde Dikkate Alınması Gereken

     “Diğer Gelir” Kalemleri                                                                                                                                                          229

B- GİDERLERİN TESPİTİ SORUNU                                                                                                                                        229

1- Giderlerin Yüksek Veya Düşük Gösterilme Yöntemleri                                                                                                     230

2- Turizm Sektöründe Kullanılan Fiktif Gider Artırım Yöntemleri                                                                                        230

III- TURİZM İŞLETMELERİNDE MUHASEBE HATA VE HİLELERİ İLE

      VERGİ MATRAHININ AZALTILMASI VE TESPİTİ                                                                                                    232

A- MUHASEBE HATA VE HİLELERİ                                                                                                                                    232

B- TURİZM İŞLETMELERİNDE TESPİT EDİLEN VERGİYE TABİ

     MATRAHI AZALTMA YÖNTEMLERİ                                                                                                                           233

IV- TURİZM SEKTÖRÜNDE VERGİLENDİRİLEMEYEN EKONOMİK

      FAALİYETLER VE KAYIT DIŞI MÜKELLEFLERİN TESPİTİ                                                                                      237

V- TURİZM SEKTÖRÜNDE VERGİ KAYIP VE KAÇAĞININ

     ÖNLENMESİNE İLİŞKİN DENETİM MODELİ ÖNERİSİ                                                                                               240

A- VERGİ KAYIP VE KAÇAĞININ NEDENLERİ                                                                                                                  240

B- DENETİM MODELİ                                                                                                                                                              241

1- Vergi İncelemelerine Alınacak Mükelleflerin Seçim Yöntemleri                                                                                      242

a- Yazılı ve Görsel Haberleşme Araçlarında

     Yeralan Hizmet İlanlarının İzlenmesi                                                                                                                                   242

b- Mali Tablo, Ciro ve Benzeri Bilgilerinin

     Karşılaştırmalı Olarak Sürekli İzlenmesi                                                                                                                              243

c- Mali Analız Teknikleri Kullanılarak İzlenmesi                                                                                                                    244                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   

d- Yıl İçinde Yapılan Hasılat Tespitleri                                                                                                                                    246

e- Kredi Kartları İle Yapılan Hizmet Satışlarının

     KDV Beyannameleri İle Karşılaştırılması                                                                                                                            246

2- Vergi İncelemesine Seçilen Mükellefler İle İlgili Ön İşlemler ve Tarh                                                                             247

a- Vergi Tarhında Ön İşlemler                                                                                                                                                   247                             

b- Vergi İncelemeleri Sonucu Tespit Edilen Matraha Tarhiyat Yapılması                                                                          249              


BEŞİNCİ KISIM




SONUÇ                                                                                                                                                                                         253