Polonya h\u00fck\u00fcmeti, e-sigaralar, buharla\u015ft\u0131rma cihazlar\u0131 ve e-likitler \u00fczerindeki \u00f6zel t\u00fcketim vergilerini art\u0131rmay\u0131 ama\u00e7layan bir tasar\u0131y\u0131 de\u011ferlendiriyor. Bu mali d\u00fczenleme, \u00f6zellikle gen\u00e7ler aras\u0131nda vape \u00fcr\u00fcnlerinin daha ula\u015f\u0131labilir olmas\u0131n\u0131 azaltmay\u0131 hedeflerken mevcut vergi bo\u015fluklar\u0131n\u0131 da kapatmay\u0131 ama\u00e7l\u0131yor.<\/p>\n\n
Finans Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan D\u00fczenleyici Etki De\u011ferlendirmesine (OSR) g\u00f6re, vergi art\u0131\u015flar\u0131n\u0131n bu \u00fcr\u00fcnleri ekonomik olarak daha az eri\u015filebilir hale getirerek t\u00fcketimi d\u00fc\u015f\u00fcrmesi bekleniyor. Tasar\u0131; yeniden kullan\u0131labilir cihazlar\u0131 ve tek kullan\u0131ml\u0131k e-sigaralar\u0131, ayr\u0131ca bu cihazlarda kullan\u0131lan likitleri de kaps\u0131yor.<\/p>\n\n Tasar\u0131n\u0131n \u00f6nemli bir y\u00f6n\u00fc, mevcut vergileri atlatmak i\u00e7in kullan\u0131lan bo\u015fluklar\u0131n kapat\u0131lmas\u0131. \u015eu anda baz\u0131 \u00fcreticiler, \u0131s\u0131t\u0131c\u0131 olmadan g\u00fc\u00e7 ve kontrol \u00fcniteleri (\u201cbottom\u201dlar) gibi e-sigara bile\u015fenlerini ayr\u0131 ayr\u0131 sat\u0131yor ve bu sayede \u00f6zel t\u00fcketim vergisi \u00f6demekten ka\u00e7\u0131n\u0131yor. Yeni yasa, kullan\u0131lan \u0131s\u0131tma teknolojisi ne olursa olsun t\u00fcm g\u00fc\u00e7 ve kontrol cihazlar\u0131n\u0131 vergi kapsam\u0131na al\u0131yor.<\/p>\n\n Ayr\u0131ca, tek kullan\u0131ml\u0131k e-sigarlardaki likit i\u00e7in eklenen vergi 40 PLN\u2019den 50 PLN\u2019ye y\u00fckseliyor. B\u00f6ylece hem yeniden kullan\u0131labilir cihazlar hem de tek kullan\u0131ml\u0131k \u00fcr\u00fcnler, ayn\u0131 ba\u015flang\u0131\u00e7 50 PLN vergi oran\u0131yla kar\u015f\u0131 kar\u015f\u0131ya kal\u0131yor; \u00fcreticilerin tan\u0131m bo\u015fluklar\u0131ndan yararlanmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7iliyor.<\/p>\n\n Finans Bakanl\u0131\u011f\u0131 ayr\u0131ca e-sigaralara ili\u015fkin yasal tan\u0131mlar\u0131 da g\u00fcncelliyor. Yeni kurallar kapsam\u0131nda \u00fcr\u00fcnler \u00fc\u00e7 ayr\u0131 kategoriye ayr\u0131lacak: tek kullan\u0131ml\u0131k e-sigaralar, de\u011fi\u015ftirilebilir kartu\u015flarla kullan\u0131lan yeniden kullan\u0131labilir e-sigaralar ve \u201cdi\u011fer\u201d e-sigaralar. Bu \u00fc\u00e7\u00fcnc\u00fc, kapsay\u0131c\u0131 kategori; standart tan\u0131mlara uymayan olas\u0131 t\u00fcm gelecekteki \u00fcr\u00fcnleri yakalamay\u0131 hedefliyor.<\/p>\n\n\u00dcr\u00fcn Kategorisi<\/th> Mevcut \u00d6zel T\u00fcketim Vergisi<\/th> Yeni \u00d6zel T\u00fcketim Vergisi<\/th><\/tr><\/thead> Buharla\u015ft\u0131rma Cihazlar\u0131<\/strong>\u00a0(Yeniden kullan\u0131labilir, \u0131s\u0131t\u0131c\u0131lar ve par\u00e7alar)<\/td> 40 PLN<\/td> 50 PLN<\/td><\/tr> Tek Kullan\u0131ml\u0131k E-Sigaralar<\/strong>\u00a0(Likit i\u00e7eri\u011fine g\u00f6re sabit oran)<\/td> 40 PLN<\/td> 50 PLN<\/td><\/tr> E-Likit<\/strong>\u00a0(ml ba\u015f\u0131na)<\/td> 1,80 PLN<\/td> 2,20 PLN<\/td><\/tr><\/tbody><\/table><\/figure>\n\n