Publication: Kooperatiflerin vergilendirilmesi
Abstract
Kooperatifler, ekonomik yönden tek başlarına yeterli maddi güce sahip olmayan kişilerce üyelerinin belirli ekonomik ve mesleki ihtiyaçlarını karşılıklı yardım ve dayanışma suretiyle sağlayıp korumak amacıyla kurulan ve kâr amacı gütmeyen teşekküllerdir. Kuruluş amacının kâr sağlamak olmaması nedeniyle hem kuruluş aşamasında hem de faaliyetleri sürecinde vergisel yönden desteklenmişlerdir. Örneğin, esas itibariyle kurumlar vergisi mükellefi olan kooperatifler K.V.K. ve Kooperatifler Kanununda sayılan şartları taşımaları halinde kurumlar vergisinden muaf tutulmuşlardır. Yine muafiyet şartlarını kaybetmiş olsa bile istihlak, istihsal ve kredi kooperatiflerinin ortakları ile ortaklık statüsü içerisinde yapmış oldukları işlemlerden doğan gelir gider farkının (risturn) ortaklara dağıtılması da kurumlar vergisinden istisna edilmiştir. Diğer taraftan kooperatiflerin yaptığı mal teslimleri ve hizmet ifaları ise belirli istisnalar hariç katma değer vergisine tabi bulunmaktadır. Oysa belirli şartları yerine getirmeleri durumunda kurumlar vergisinden muaf tutulan kooperatiflerin yapmış olduğu teslim ve hizmetlerin katma değer vergisine tabi tutulması amacı aşan bir uygulamadır. Bu nedenle gerek kooperatife yapılan teslim ve hizmetler gerekse kooperatifçe yapılan mal teslimleri ile hizmet ifalarının ayrım yapılmaksızın katma değer vergisinden muaf tutulması gerekir. Bunların yanında diğer vergi kanunları ile kooperatiflere tanınan çeşitli muafiyet ve istisnalarında kooperatif türleri itibariyle eşitsizlik yaratmayacak şekilde düzenlenmesi gerekir. Kısaca belirtmek gerekirse, vergi kanunlarında yer alan mevcut muafiyet ve istisnalar kooperatiflerin amacına ulaşmasında bir katkı sağlamaktadır ancak yeterli değildir. Esas itibariyle ekonomik yönden güçlü olmayan kişilerin oluşturduğu ve kâr sağlamak gibi bir gayesi olmayan kooperatiflerin kuruluş amaçlarına uygun faaliyette bulundukları sürece tüm vergisel yüklerden arındırılması kooperatifçiliğin gelişmesinde önemli bir katkı sağlayacaktır.
Cooperatives, are the organizations which are established by the people, who haven't got enough economical strength on their own for protecting & providing the determined economical and professional necessity of its members. Because the purpose of establishment is not depending on the aim of having profit, both in the establishment process and during its activity, it is supported with the direction of tax side. For example the cooperatives which are principally obliged of institutional taxation (KV), have been excused from the law of cooperatives and institutional taxation (KV), even they support the conditions of these laws also even if the cooperative has lost the conditions of being excused. When it gets into the operations with the shareholders of the producing or credit cooperatives under the status of partnership, that time the distribution of the difference between income & expense occurs from these operations to the shareholder is also excused from institutional taxation (KV). On the other hand, the supply of goods & services are dependent on KDV taxation except determined excemptions. Infect though the cooperatives are excused from the institutional taxation (KV), while they supporting some determined conditions, it is not a suitable way to circle the cooperatives with the KDV taxation. Any other excemptions obtained to the cooperatives with other taxes , have to be put in order with the policy without creating any non equivalency between other kind of cooperatives. Basically, the existing excemptions & exceptions taking place in tax laws, are supplementing the cooperatives for achieving their goals but not enough. The cooperatives which people establishing who are fundamentally not strong economically, not depending on the purpose of having profit, has to be purified from all kind of tax loadings, as much they activate appropriate with their purposes. That will provide the sector of cooperatives grow up.
Cooperatives, are the organizations which are established by the people, who haven't got enough economical strength on their own for protecting & providing the determined economical and professional necessity of its members. Because the purpose of establishment is not depending on the aim of having profit, both in the establishment process and during its activity, it is supported with the direction of tax side. For example the cooperatives which are principally obliged of institutional taxation (KV), have been excused from the law of cooperatives and institutional taxation (KV), even they support the conditions of these laws also even if the cooperative has lost the conditions of being excused. When it gets into the operations with the shareholders of the producing or credit cooperatives under the status of partnership, that time the distribution of the difference between income & expense occurs from these operations to the shareholder is also excused from institutional taxation (KV). On the other hand, the supply of goods & services are dependent on KDV taxation except determined excemptions. Infect though the cooperatives are excused from the institutional taxation (KV), while they supporting some determined conditions, it is not a suitable way to circle the cooperatives with the KDV taxation. Any other excemptions obtained to the cooperatives with other taxes , have to be put in order with the policy without creating any non equivalency between other kind of cooperatives. Basically, the existing excemptions & exceptions taking place in tax laws, are supplementing the cooperatives for achieving their goals but not enough. The cooperatives which people establishing who are fundamentally not strong economically, not depending on the purpose of having profit, has to be purified from all kind of tax loadings, as much they activate appropriate with their purposes. That will provide the sector of cooperatives grow up.