Alman vergi sistemi karma\u015f\u0131kt\u0131r ve farkl\u0131 vergi t\u00fcrlerinden ve vergiyle ilgili g\u00f6revlerden sorumlu olan \u00e7e\u015fitli makamlardan olu\u015fur. Burada en \u00f6nemli vergi makamlar\u0131na ve g\u00f6revlerine genel bir bak\u0131\u015f sunulmaktad\u0131r:<\/p>\n
Ana g\u00f6revler:<\/strong> Vergi daireleri nelerden sorumludur?<\/strong> \u00d6zel vergi daireleri:<\/strong><\/p>\n BZSt nelerden sorumludur?<\/strong> G\u00fcmr\u00fck nelerden sorumludur?<\/strong> Vergi incelemesi nelerden sorumludur?<\/strong> Vergilerini do\u011fru \u015fekilde \u00f6demeyen herkes a\u011f\u0131r cezalar veya hapis cezalar\u0131<\/strong> hesapla.<\/p>\n –<\/span>Vergi daireleri<\/strong> \u015firketler ve \u00f6zel \u015fah\u0131slar i\u00e7in en \u00f6nemli irtibat noktalar\u0131d\u0131r. Das deutsche Steuersystem ist komplex und umfasst verschiedene Beh\u00f6rden, die f\u00fcr unterschiedliche Steuerarten und steuerliche Aufgaben zust\u00e4ndig sind. Hier ist eine \u00dcbersicht der wichtigsten Steuerbeh\u00f6rden und ihrer Aufgaben: 1. Bundesministerium […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,181],"tags":[],"class_list":["post-12167","post","type-post","status-publish","format-standard","hentry","category-buerokratie-und-behoerdenwege-fuer-unternehmen","category-deutsche-steuerbehoerden-wer-ist-wofuer-zustaendig"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12167","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/comments?post=12167"}],"version-history":[{"count":4,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12167\/revisions"}],"predecessor-version":[{"id":12454,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/posts\/12167\/revisions\/12454"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/media?parent=12167"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/categories?post=12167"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/tr\/wp-json\/wp\/v2\/tags?post=12167"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
-Geli\u015ftirilmesi Vergi kanunlar\u0131<\/strong>
-ile koordinasyon AB ve uluslararas\u0131 vergi makamlar\u0131<\/strong>
-\u0130zleme Federal vergi gelirleri<\/strong>
-Kontrol Federal Mali \u0130dare<\/strong><\/p>\n2. Vergi daireleri (eyalet d\u00fczeyinde) - vergi tahsilat\u0131ndan sorumlu<\/strong><\/h2>\n
\n
– <\/span>Gelir vergisi ve kurumlar vergisi<\/strong> (\u00f6zel \u015fah\u0131slar ve \u015firketler i\u00e7in)
– G<\/strong><\/span>\u0130\u015fletme vergisi<\/strong> (ancak sadece tespit i\u00e7in, belediyeler taraf\u0131ndan tahsil edilir)
- Katma de\u011fer vergisi ve girdi vergisi iadeleri<\/strong>
- \u00dccret vergisi<\/strong> (\u0130\u015fverenler gelir vergisini vergi dairesine \u00f6demek zorundad\u0131r)
– <\/span>Veraset ve \u0130ntikal Vergisi<\/strong>
-\u0130\u015flenmesi Vergi iadeleri ve vergi de\u011ferlendirmeleri<\/strong>
- \u0130nceleme ve uygulama Vergi d\u00fczenlemeleri<\/strong><\/p>\n\n
\n
3 Federal Merkezi Vergi Dairesi (BZSt) - Ulusal ve uluslararas\u0131 vergi konular\u0131ndan sorumludur<\/strong><\/h2>\n
\n
-Vergi kimlik numaras\u0131n\u0131n (vergi numaras\u0131) atanmas\u0131<\/strong>
-Sat\u0131\u015f vergisi kimlik numaras\u0131n\u0131n (KDV ID) atanmas\u0131<\/strong>
–<\/span>Sermaye kazanc\u0131 vergisinin iadesi<\/strong> yabanc\u0131 \u015firketler i\u00e7in
–<\/span>Uluslararas\u0131 vergi anla\u015fmalar\u0131 ve veri de\u011fi\u015fimi<\/strong> di\u011fer \u00fclkelerle
–<\/span>Vergiden ka\u00e7\u0131nma ve suistimalin izlenmesi<\/strong><\/p>\n4. g\u00fcmr\u00fck idaresi - \u00f6zel t\u00fcketim vergileri ve uluslararas\u0131 vergi kontrol\u00fcnden sorumludur<\/strong><\/h2>\n
\n
-\u0130thalat sat\u0131\u015f vergisi ve g\u00fcmr\u00fck vergileri<\/strong> (AB \u00fcyesi olmayan \u00fclkelerden yap\u0131lan mal ithalatlar\u0131 i\u00e7in)
–<\/span>\u00d6zel t\u00fcketim vergileri<\/strong>\u00d6rne\u011fin:<\/p>\n\n
–<\/span>Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 ve kay\u0131t d\u0131\u015f\u0131 \u00e7al\u0131\u015fma ile m\u00fccadele<\/strong> (\u00f6rne\u011fin Finanzkontrolle Schwarzarbeit - FKS taraf\u0131ndan)<\/li>\n<\/ul>\n5. yerel vergi makamlar\u0131 - yerel vergilerden sorumlu<\/strong><\/h2>\n
\n
–<\/span>Ticaret vergisi<\/strong> (vergi dairesi taraf\u0131ndan belirlenir, ancak belediye taraf\u0131ndan tahsil edilir)
–<\/span>Emlak vergisi<\/strong> (m\u00fclk sahipleri i\u00e7in)
–<\/span>E\u011flence vergisi<\/strong> (slot makineleri, kul\u00fcpler vb. i\u00e7in)<\/li>\n6. vergi\u0307 i\u0307ncelemesi\u0307 ve vergi\u0307 deneti\u0307mi\u0307 - kontrol ve uygulama<\/strong><\/h2>\n
\n
-Ara\u015ft\u0131rmalar Vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 \u015f\u00fcphesi<\/strong>
-Vergi su\u00e7lar\u0131 i\u00e7in aramalar ve el koymalar
- Kurum ile \u0130\u015fbirli\u011fi Cumhuriyet savc\u0131l\u0131\u011f\u0131 ve g\u00fcmr\u00fck yetkilileri<\/strong><\/p>\n\u00d6zet: Hangi vergiden kim sorumludur?<\/h2>\n
\n\n
\n \u00a0Vergi t\u00fcr\u00fc<\/strong><\/td>\n \u00a0Yetkili makam<\/strong><\/td>\n<\/tr>\n \n \u00a0Gelir vergisi<\/strong><\/td>\n \u00a0Vergi Dairesi<\/td>\n<\/tr>\n \n \u00a0Kurumlar vergisi<\/strong><\/td>\n \u00a0Vergi Dairesi<\/td>\n<\/tr>\n \n \u00a0Katma de\u011fer vergisi (KDV)<\/strong><\/td>\n \u00a0Vergi dairesi (KDV kimli\u011fi i\u00e7in BZSt)<\/td>\n<\/tr>\n \n \u00a0\u00dccret vergisi<\/strong><\/td>\n \u00a0Vergi dairesi (i\u015fveren taraf\u0131ndan \u00f6denir)<\/td>\n<\/tr>\n \n \u00a0Ticaret vergisi<\/strong><\/td>\n Vergi dairesi (belirleme), belediye (tahsilat)<\/td>\n<\/tr>\n \n \u00a0Emlak vergisi<\/strong><\/td>\n Belediye<\/td>\n<\/tr>\n \n \u00a0Veraset ve intikal vergisi<\/strong><\/td>\n Vergi Dairesi<\/td>\n<\/tr>\n \n \u00a0\u00d6zel t\u00fcketim vergileri (\u00f6rn. enerji, alkol, t\u00fct\u00fcn)<\/strong><\/td>\n \u00a0G\u00fcmr\u00fck idaresi<\/td>\n<\/tr>\n \n \u00a0\u0130thalat vergisi ve ithalat sat\u0131\u015f vergisi<\/strong><\/td>\n G\u00fcmr\u00fck idaresi<\/td>\n<\/tr>\n \n \u00a0Uluslararas\u0131 vergi konular\u0131<\/strong><\/td>\n \u00a0Federal Merkezi Vergi Dairesi (BZSt)<\/td>\n<\/tr>\n \n \u00a0Vergi denetimi ve vergi incelemesi\u00a0<\/strong><\/td>\n \u00a0Vergi dairesi ve vergi incelemesi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Hangi vergiyle kim ilgileniyor?<\/strong><\/h3>\n
–<\/span>BZSt<\/strong> Vergi kimlikleri ve uluslararas\u0131 vergi sorunlar\u0131 gibi b\u00f6lgeler \u00fcst\u00fc vergi konular\u0131n\u0131 ele al\u0131r.
–<\/span>G\u00fcmr\u00fck<\/strong> t\u00fcketim vergileri, ithalat KDV'si ve yasad\u0131\u015f\u0131 i\u015fg\u00fcc\u00fc kontrollerinden sorumludur.
–<\/span>Belediyeler<\/strong> ticaret vergisi ve emlak vergisini y\u00f6netir.
–<\/span>Vergi soru\u015fturmas\u0131<\/strong> vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131yla m\u00fccadele eder.<\/p>","protected":false},"excerpt":{"rendered":"