{"status":true,"post":{"id":13041,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:21:39","created_at":"2016-02-14T21:00:00.000000Z","updated_at":"2022-10-21T06:21:39.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":13041,"is_featured":0,"title":"Beklenen kanun yay\u0131nland\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">TBMM Genel Kurulu\u2019nda 29 Ocak\u2019ta kabul edilen Gelir Vergisi Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun, 10 \u015eubat tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kanunda \u00e7ok kesimi ilgilendiren \u00f6nemli h\u00fck\u00fcmler bulunuyor.<\/span><\/p>  <p><span class=\"large\"><strong>SGDP PR\u0130M\u0130 KALDIRILDI<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunla getirilen d\u00fczenlemelerin en \u00f6nemlilerinden biri emekli olup kendi ad\u0131na i\u015f kuranlar\u0131 ilgilendiriyor. Sosyal G\u00fcvenlik Kurumu\u2019ndan emekli olduktan sonra kendi ad\u0131na bir i\u015f kurmak suretiyle Ba\u011f-Kur kapsam\u0131nda i\u015f yapanlar\u0131n emekli maa\u015flar\u0131ndan y\u00fczde 10 oran\u0131nda sosyal g\u00fcvenlik destekleme primi kesiliyordu. Kanunun yay\u0131mlanmas\u0131yla birlikte art\u0131k bu kesinti y\u00fcr\u00fcrl\u00fckten kalkm\u0131\u015f oldu. Buna g\u00f6re emeklilerden Mart 2016 ay\u0131 emekli maa\u015flar\u0131ndan itibaren bu kesinti yap\u0131lmayacak. Esasen emeklilerden daha \u00f6nce y\u00fczde 15 oran\u0131nda yap\u0131lan bu kesinti 2015 y\u0131l\u0131nda \u00e7\u0131kan bir yasa ile y\u00fczde 10\u2019a indirilmi\u015fti. \u015eimdi tamamen kald\u0131r\u0131lm\u0131\u015f oldu. <\/span><\/p>  <p><span class=\"large\"><strong>GEN\u00c7 G\u0130R\u0130\u015e\u0130MC\u0130YE VERG\u0130 \u0130ST\u0130SNASI<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunda yeni i\u015f kuran gen\u00e7 giri\u015fimcilere ili\u015fkin gelir vergisi istisnas\u0131 getiren d\u00fczenleme de y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f oldu. Buna g\u00f6re ilk defa i\u015fe ba\u015flayan gen\u00e7 giri\u015fimcinin;<\/span><span class=\"large\">i\u015fe ba\u015flad\u0131\u011f\u0131 takvim y\u0131l\u0131ndan itibaren \u00fc\u00e7 takvim y\u0131l\u0131 elde ettikleri kazan\u00e7lar\u0131n\u0131n 75 bin TL\u2019ye kadar olan k\u0131sm\u0131 gelir vergisinden istisna olacak. Bunun i\u00e7in;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">\u0130\u015fe ba\u015flaman\u0131n kanuni s\u00fcresi i\u00e7inde bildirilmi\u015f olmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Zaruri ayr\u0131lmalar hari\u00e7 kendi i\u015finde bilfiil \u00e7al\u0131\u015f\u0131lmas\u0131 veya i\u015fin kendisi taraf\u0131ndan sevk ve idare edilmesi,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortakl\u0131k \u015feklinde yap\u0131lan i\u015flerde t\u00fcm ortaklar\u0131n bu \u015fartlar\u0131 ta\u015f\u0131mas\u0131<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Mevcut bir i\u015fletmeye veya mesleki faaliyete sonradan ortak olunmamas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u00d6l\u00fcm halinde faaliyete e\u015f veya \u00e7ocuklar\u0131n devam etmesi de ayn\u0131 \u015fekilde istisna kapsam\u0131ndad\u0131r. Ancak bu istisna GVK 94. maddesi kapsam\u0131ndaki tevkifatlar i\u00e7in ge\u00e7erli olmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>BAS\u0130T USULE KISM\u0130 \u0130ST\u0130SNA<\/strong><\/span><\/p>  <p><span class=\"large\">Kanun kapsam\u0131nda yap\u0131lan bir di\u011fer d\u00fczenleme ile basit usulde ticari kazan\u00e7 m\u00fckellefi olanlar\u0131n y\u0131ll\u0131k 8 bin TL\u2019lik kazan\u00e7 k\u0131s\u0131mlar\u0131 da gelir vergisinden istisna edilmi\u015ftir. Bu tutar her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>G\u00dcBRE VE YEMDE KDV \u0130ST\u0130SNASI<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunun 13. maddesi ile KDV Kanunu\u2019nun 13. maddesine eklenen (\u0131) bendi ile G\u0131da Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan tescil edilen g\u00fcbreler ve g\u00fcbre \u00fcreticilerinin bu \u00fcr\u00fcnlerin i\u00e7eri\u011finde bulunan hammaddelerin teslimi ile daha \u00f6nce y\u00fczde 1 KDV oran\u0131na tabi tutulan k\u00fcspe ve maddede say\u0131lan yemler KDV\u2019den istisna hale getirilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\"><strong>D\u0130\u011eER BAZI TE\u015eV\u0130KLER<\/strong><\/span><\/p>  <p><span class=\"large\">Kanun ile ayr\u0131ca tahsilde olup 25 ya\u015f\u0131na kadar olanlar pasaport harc\u0131ndan istisna tutulmu\u015flard\u0131r.<\/span><\/p>  <p><span class=\"large\">Kanun ile \u00f6zellikle kad\u0131n \u00e7al\u0131\u015fanlara y\u00f6nelik \u00f6nemli iyile\u015ftirmeler getirilmi\u015f, lise mezunu olup 20 ya\u015f\u0131n\u0131 ge\u00e7meyenler ile \u00fcniversite mezunu olup 25 ya\u015f\u0131n\u0131 ge\u00e7meyenlere prim borcu olup olmamas\u0131na bak\u0131lmaks\u0131z\u0131n iki y\u0131l s\u00fcreyle sa\u011fl\u0131k hizmetlerinden yararlanma imkan\u0131 oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Kanunda sosyal i\u00e7erikli ba\u015fka bir\u00e7ok d\u00fczenleme de yer alm\u0131\u015ft\u0131r. Ancak biz burada daha ziyade vergiye ili\u015fkin olanlar\u0131n biraz alt\u0131n\u0131 \u00e7izmi\u015f olduk.<\/span><\/p>  \t\t\t\t","slug":"beklenen-kanun-yayinlandi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Beklenen kanun yay\u0131nland\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":95,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":13140,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":13041,"locale":"tr","category_id":73,"title":"Beklenen kanun yay\u0131nland\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">TBMM Genel Kurulu\u2019nda 29 Ocak\u2019ta kabul edilen Gelir Vergisi Kanunu ve Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda Kanun, 10 \u015eubat tarihli Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kanunda \u00e7ok kesimi ilgilendiren \u00f6nemli h\u00fck\u00fcmler bulunuyor.<\/span><\/p>  <p><span class=\"large\"><strong>SGDP PR\u0130M\u0130 KALDIRILDI<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunla getirilen d\u00fczenlemelerin en \u00f6nemlilerinden biri emekli olup kendi ad\u0131na i\u015f kuranlar\u0131 ilgilendiriyor. Sosyal G\u00fcvenlik Kurumu\u2019ndan emekli olduktan sonra kendi ad\u0131na bir i\u015f kurmak suretiyle Ba\u011f-Kur kapsam\u0131nda i\u015f yapanlar\u0131n emekli maa\u015flar\u0131ndan y\u00fczde 10 oran\u0131nda sosyal g\u00fcvenlik destekleme primi kesiliyordu. Kanunun yay\u0131mlanmas\u0131yla birlikte art\u0131k bu kesinti y\u00fcr\u00fcrl\u00fckten kalkm\u0131\u015f oldu. Buna g\u00f6re emeklilerden Mart 2016 ay\u0131 emekli maa\u015flar\u0131ndan itibaren bu kesinti yap\u0131lmayacak. Esasen emeklilerden daha \u00f6nce y\u00fczde 15 oran\u0131nda yap\u0131lan bu kesinti 2015 y\u0131l\u0131nda \u00e7\u0131kan bir yasa ile y\u00fczde 10\u2019a indirilmi\u015fti. \u015eimdi tamamen kald\u0131r\u0131lm\u0131\u015f oldu. <\/span><\/p>  <p><span class=\"large\"><strong>GEN\u00c7 G\u0130R\u0130\u015e\u0130MC\u0130YE VERG\u0130 \u0130ST\u0130SNASI<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunda yeni i\u015f kuran gen\u00e7 giri\u015fimcilere ili\u015fkin gelir vergisi istisnas\u0131 getiren d\u00fczenleme de y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f oldu. Buna g\u00f6re ilk defa i\u015fe ba\u015flayan gen\u00e7 giri\u015fimcinin;<\/span><span class=\"large\">i\u015fe ba\u015flad\u0131\u011f\u0131 takvim y\u0131l\u0131ndan itibaren \u00fc\u00e7 takvim y\u0131l\u0131 elde ettikleri kazan\u00e7lar\u0131n\u0131n 75 bin TL\u2019ye kadar olan k\u0131sm\u0131 gelir vergisinden istisna olacak. Bunun i\u00e7in;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">\u0130\u015fe ba\u015flaman\u0131n kanuni s\u00fcresi i\u00e7inde bildirilmi\u015f olmas\u0131,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Zaruri ayr\u0131lmalar hari\u00e7 kendi i\u015finde bilfiil \u00e7al\u0131\u015f\u0131lmas\u0131 veya i\u015fin kendisi taraf\u0131ndan sevk ve idare edilmesi,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Ortakl\u0131k \u015feklinde yap\u0131lan i\u015flerde t\u00fcm ortaklar\u0131n bu \u015fartlar\u0131 ta\u015f\u0131mas\u0131<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">Mevcut bir i\u015fletmeye veya mesleki faaliyete sonradan ortak olunmamas\u0131 gerekmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u00d6l\u00fcm halinde faaliyete e\u015f veya \u00e7ocuklar\u0131n devam etmesi de ayn\u0131 \u015fekilde istisna kapsam\u0131ndad\u0131r. Ancak bu istisna GVK 94. maddesi kapsam\u0131ndaki tevkifatlar i\u00e7in ge\u00e7erli olmayacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>BAS\u0130T USULE KISM\u0130 \u0130ST\u0130SNA<\/strong><\/span><\/p>  <p><span class=\"large\">Kanun kapsam\u0131nda yap\u0131lan bir di\u011fer d\u00fczenleme ile basit usulde ticari kazan\u00e7 m\u00fckellefi olanlar\u0131n y\u0131ll\u0131k 8 bin TL\u2019lik kazan\u00e7 k\u0131s\u0131mlar\u0131 da gelir vergisinden istisna edilmi\u015ftir. Bu tutar her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131larak uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>G\u00dcBRE VE YEMDE KDV \u0130ST\u0130SNASI<\/strong><\/span><\/p>  <p><span class=\"large\">Kanunun 13. maddesi ile KDV Kanunu\u2019nun 13. maddesine eklenen (\u0131) bendi ile G\u0131da Tar\u0131m ve Hayvanc\u0131l\u0131k Bakanl\u0131\u011f\u0131 taraf\u0131ndan tescil edilen g\u00fcbreler ve g\u00fcbre \u00fcreticilerinin bu \u00fcr\u00fcnlerin i\u00e7eri\u011finde bulunan hammaddelerin teslimi ile daha \u00f6nce y\u00fczde 1 KDV oran\u0131na tabi tutulan k\u00fcspe ve maddede say\u0131lan yemler KDV\u2019den istisna hale getirilmi\u015ftir.<\/span><\/p>  <p><span class=\"large\"><strong>D\u0130\u011eER BAZI TE\u015eV\u0130KLER<\/strong><\/span><\/p>  <p><span class=\"large\">Kanun ile ayr\u0131ca tahsilde olup 25 ya\u015f\u0131na kadar olanlar pasaport harc\u0131ndan istisna tutulmu\u015flard\u0131r.<\/span><\/p>  <p><span class=\"large\">Kanun ile \u00f6zellikle kad\u0131n \u00e7al\u0131\u015fanlara y\u00f6nelik \u00f6nemli iyile\u015ftirmeler getirilmi\u015f, lise mezunu olup 20 ya\u015f\u0131n\u0131 ge\u00e7meyenler ile \u00fcniversite mezunu olup 25 ya\u015f\u0131n\u0131 ge\u00e7meyenlere prim borcu olup olmamas\u0131na bak\u0131lmaks\u0131z\u0131n iki y\u0131l s\u00fcreyle sa\u011fl\u0131k hizmetlerinden yararlanma imkan\u0131 oldu\u011fu h\u00fckme ba\u011flanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Kanunda sosyal i\u00e7erikli ba\u015fka bir\u00e7ok d\u00fczenleme de yer alm\u0131\u015ft\u0131r. Ancak biz burada daha ziyade vergiye ili\u015fkin olanlar\u0131n biraz alt\u0131n\u0131 \u00e7izmi\u015f olduk.<\/span><\/p>  \t\t\t\t","slug":"beklenen-kanun-yayinlandi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Beklenen kanun yay\u0131nland\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":95,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}