{"status":true,"post":{"id":34631,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:41:28","created_at":"2022-09-01T21:00:00.000000Z","updated_at":"2022-10-24T18:41:28.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":34631,"is_featured":0,"title":"De\u011fer art\u0131\u015f kazan\u00e7lar\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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 81\u2019inci maddesinde \u2018Vergilendirilmeyecek De\u011fer Art\u0131\u015f Kazan\u00e7lar\u0131\u2019 yer almaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">1. Ferdi bir i\u015fletmenin sahibinin \u00f6l\u00fcm\u00fc halinde, kanuni miras\u00e7\u0131lar taraf\u0131ndan, i\u015fletmenin faaliyetine devam olunmas\u0131 ve miras\u00e7\u0131lar taraf\u0131ndan i\u015fletmeye dahil iktisadi k\u0131ymetlerin kay\u0131tl\u0131 de\u011ferleriyle (bilan\u00e7o esas\u0131na g\u00f6re defter tutuluyorsa bilan\u00e7onun aktif ve pasifiyle b\u00fct\u00fcn halinde) aynen devir al\u0131nmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Kazanc\u0131 bilan\u00e7o esas\u0131na g\u00f6re tespit edilen ferdi bir i\u015fletmenin bilan\u00e7osunun bir sermaye \u015firketine aktif ve pasifiyle b\u00fct\u00fcn halinde devrolunmas\u0131, devir alan \u015firketin bilan\u00e7osuna aynen ge\u00e7irilmesi ve devredilen ferdi i\u015fletmenin sahip veya sahiplerinin \u015firketten, devir bilan\u00e7osuna g\u00f6re hesaplanan \u00f6z sermayesi tutar\u0131nda ortakl\u0131k pay\u0131 almas\u0131 (Bu ortakl\u0131k pay\u0131n\u0131 temsil eden hisse senetlerinin nama yaz\u0131l\u0131 olmas\u0131 \u015fartt\u0131r.)<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Kolektif ve adi komandit \u015firketlerin bu maddenin (2) numaral\u0131 bendinde yaz\u0131l\u0131 \u015fartlar dahilinde nev\u2019i de\u011fi\u015ftirerek sermaye \u015firketi haline d\u00f6n\u00fc\u015fmesi (kolektif ve adi komandit \u015firketlerin \u015fekil de\u011fi\u015ftirerek anonim \u015firket haline d\u00f6n\u00fc\u015fmesi durumunda \u015fekil de\u011fi\u015ftiren kolektif ve adi komandit \u015firketlerin ortaklar\u0131n\u0131n anonim \u015firketteki ortakl\u0131k paylar\u0131n\u0131 g\u00f6steren hisse senetlerinin nama yaz\u0131l\u0131 olmas\u0131) zorunludur. De\u011fer art\u0131\u015f\u0131nda safi kazan\u00e7; elden \u00e7\u0131karma kar\u015f\u0131l\u0131\u011f\u0131nda al\u0131nan para ve ay\u0131nlarla sa\u011flanan ve para ile temsil edilebilen her t\u00fcrl\u00fc menfaatlerin tutar\u0131ndan, elden \u00e7\u0131kar\u0131lan mal ve haklar\u0131n maliyet bedelleri ile elden \u00e7\u0131karma olay\u0131 ile yap\u0131lan ve sat\u0131c\u0131n\u0131n uhdesinde kalan giderlerin ve \u00f6denen vergi ve har\u00e7lar\u0131n indirilmesi suretiyle bulunur. Has\u0131lat\u0131n ay\u0131n ve menfaat olarak sa\u011flanan k\u0131sm\u0131n\u0131n tutar\u0131 Vergi Usul Kanunu\u2019nun de\u011ferleme ile ilgili h\u00fck\u00fcmlerine g\u00f6re tayin ve tespit olunur. Maliyet bedelinin m\u00fckelleflerce tespit edilememesi halinde maliyet bedeli yerine, Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re, takdir komisyonlar\u0131nca tespit edilecek bedel, kazanc\u0131 bilan\u00e7o veya i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilen i\u015fletmelerde ise son bilan\u00e7oda veya envanter kay\u0131tlar\u0131nda g\u00f6sterilen de\u011fer esas al\u0131n\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130\u015fletmeye dahil amortismana tabi iktisadi k\u0131ymetlerin elden \u00e7\u0131kar\u0131lmas\u0131 halinde Vergi Usul Kanunu\u2019nun 266\u2019nc\u0131 maddesinde yaz\u0131l\u0131 itibari de\u011fer iktisap bedeli olarak kabul edilir (Rayi\u00e7 bedel). <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Dar m\u00fckelleflerin (kurumlar dahil) yabanc\u0131 sermaye mevzuat\u0131na g\u00f6re ilgili mercilerden izin almak suretiyle T\u00fcrkiye\u2019ye bizzat getirdikleri nakdi veya ayni sermaye kar\u015f\u0131l\u0131\u011f\u0131nda iktisap ettikleri menkul k\u0131ymetler ile i\u015ftirak hisselerini elden \u00e7\u0131karmalar\u0131ndan do\u011fan de\u011fer art\u0131\u015f kazan\u00e7lar\u0131n\u0131n hesab\u0131nda, kur fark\u0131ndan do\u011fan kazan\u00e7lar dikkate al\u0131nmaz. Ancak bu m\u00fckelleflerin T\u00fcrkiye\u2019de elde ettikleri kazan\u00e7lar\u0131n, \u00f6zellikle bu menkul k\u0131ymet veya i\u015ftirak hisseleri dolay\u0131s\u0131yla elde edilen menkul sermaye iratlar\u0131ndan ve bu k\u0131ymet veya hisselerin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131ndan ibaret olmas\u0131 zorunludur. Bu m\u00fckelleflerin T\u00fcrkiye\u2019de menkul k\u0131ymet al\u0131m sat\u0131m\u0131yla devaml\u0131 olarak u\u011fra\u015fmalar\u0131 halinde, kur fark\u0131ndan do\u011fan kazan\u00e7lar da ticari kazanc\u0131n hesab\u0131nda dikkate al\u0131n\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kur fark\u0131ndan do\u011fan kazan\u00e7lar\u0131n hesab\u0131nda, menkul k\u0131ymet veya i\u015ftirak hisselerinin iktisab\u0131na tahsis edilen yabanc\u0131 sermayenin bu k\u0131ymet veya hisselerin iktisap tarihindeki T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuruna g\u00f6re hesaplanan T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131 ile bu k\u0131ymet veya hisselerin elden \u00e7\u0131kar\u0131lmas\u0131 tarihindeki ayn\u0131 miktar yabanc\u0131 sermayenin T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuruna g\u00f6re hesaplanan T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131 aras\u0131ndaki fark esas al\u0131n\u0131r.<\/span><\/p>  \t\t\t\t","slug":"deger-artis-kazanclari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"De\u011fer art\u0131\u015f kazan\u00e7lar\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1098,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":34730,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":34631,"locale":"tr","category_id":73,"title":"De\u011fer art\u0131\u015f kazan\u00e7lar\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 style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 81\u2019inci maddesinde \u2018Vergilendirilmeyecek De\u011fer Art\u0131\u015f Kazan\u00e7lar\u0131\u2019 yer almaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">1. Ferdi bir i\u015fletmenin sahibinin \u00f6l\u00fcm\u00fc halinde, kanuni miras\u00e7\u0131lar taraf\u0131ndan, i\u015fletmenin faaliyetine devam olunmas\u0131 ve miras\u00e7\u0131lar taraf\u0131ndan i\u015fletmeye dahil iktisadi k\u0131ymetlerin kay\u0131tl\u0131 de\u011ferleriyle (bilan\u00e7o esas\u0131na g\u00f6re defter tutuluyorsa bilan\u00e7onun aktif ve pasifiyle b\u00fct\u00fcn halinde) aynen devir al\u0131nmas\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Kazanc\u0131 bilan\u00e7o esas\u0131na g\u00f6re tespit edilen ferdi bir i\u015fletmenin bilan\u00e7osunun bir sermaye \u015firketine aktif ve pasifiyle b\u00fct\u00fcn halinde devrolunmas\u0131, devir alan \u015firketin bilan\u00e7osuna aynen ge\u00e7irilmesi ve devredilen ferdi i\u015fletmenin sahip veya sahiplerinin \u015firketten, devir bilan\u00e7osuna g\u00f6re hesaplanan \u00f6z sermayesi tutar\u0131nda ortakl\u0131k pay\u0131 almas\u0131 (Bu ortakl\u0131k pay\u0131n\u0131 temsil eden hisse senetlerinin nama yaz\u0131l\u0131 olmas\u0131 \u015fartt\u0131r.)<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 3. Kolektif ve adi komandit \u015firketlerin bu maddenin (2) numaral\u0131 bendinde yaz\u0131l\u0131 \u015fartlar dahilinde nev\u2019i de\u011fi\u015ftirerek sermaye \u015firketi haline d\u00f6n\u00fc\u015fmesi (kolektif ve adi komandit \u015firketlerin \u015fekil de\u011fi\u015ftirerek anonim \u015firket haline d\u00f6n\u00fc\u015fmesi durumunda \u015fekil de\u011fi\u015ftiren kolektif ve adi komandit \u015firketlerin ortaklar\u0131n\u0131n anonim \u015firketteki ortakl\u0131k paylar\u0131n\u0131 g\u00f6steren hisse senetlerinin nama yaz\u0131l\u0131 olmas\u0131) zorunludur. De\u011fer art\u0131\u015f\u0131nda safi kazan\u00e7; elden \u00e7\u0131karma kar\u015f\u0131l\u0131\u011f\u0131nda al\u0131nan para ve ay\u0131nlarla sa\u011flanan ve para ile temsil edilebilen her t\u00fcrl\u00fc menfaatlerin tutar\u0131ndan, elden \u00e7\u0131kar\u0131lan mal ve haklar\u0131n maliyet bedelleri ile elden \u00e7\u0131karma olay\u0131 ile yap\u0131lan ve sat\u0131c\u0131n\u0131n uhdesinde kalan giderlerin ve \u00f6denen vergi ve har\u00e7lar\u0131n indirilmesi suretiyle bulunur. Has\u0131lat\u0131n ay\u0131n ve menfaat olarak sa\u011flanan k\u0131sm\u0131n\u0131n tutar\u0131 Vergi Usul Kanunu\u2019nun de\u011ferleme ile ilgili h\u00fck\u00fcmlerine g\u00f6re tayin ve tespit olunur. Maliyet bedelinin m\u00fckelleflerce tespit edilememesi halinde maliyet bedeli yerine, Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re, takdir komisyonlar\u0131nca tespit edilecek bedel, kazanc\u0131 bilan\u00e7o veya i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilen i\u015fletmelerde ise son bilan\u00e7oda veya envanter kay\u0131tlar\u0131nda g\u00f6sterilen de\u011fer esas al\u0131n\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u0130\u015fletmeye dahil amortismana tabi iktisadi k\u0131ymetlerin elden \u00e7\u0131kar\u0131lmas\u0131 halinde Vergi Usul Kanunu\u2019nun 266\u2019nc\u0131 maddesinde yaz\u0131l\u0131 itibari de\u011fer iktisap bedeli olarak kabul edilir (Rayi\u00e7 bedel). <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Dar m\u00fckelleflerin (kurumlar dahil) yabanc\u0131 sermaye mevzuat\u0131na g\u00f6re ilgili mercilerden izin almak suretiyle T\u00fcrkiye\u2019ye bizzat getirdikleri nakdi veya ayni sermaye kar\u015f\u0131l\u0131\u011f\u0131nda iktisap ettikleri menkul k\u0131ymetler ile i\u015ftirak hisselerini elden \u00e7\u0131karmalar\u0131ndan do\u011fan de\u011fer art\u0131\u015f kazan\u00e7lar\u0131n\u0131n hesab\u0131nda, kur fark\u0131ndan do\u011fan kazan\u00e7lar dikkate al\u0131nmaz. Ancak bu m\u00fckelleflerin T\u00fcrkiye\u2019de elde ettikleri kazan\u00e7lar\u0131n, \u00f6zellikle bu menkul k\u0131ymet veya i\u015ftirak hisseleri dolay\u0131s\u0131yla elde edilen menkul sermaye iratlar\u0131ndan ve bu k\u0131ymet veya hisselerin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131ndan ibaret olmas\u0131 zorunludur. Bu m\u00fckelleflerin T\u00fcrkiye\u2019de menkul k\u0131ymet al\u0131m sat\u0131m\u0131yla devaml\u0131 olarak u\u011fra\u015fmalar\u0131 halinde, kur fark\u0131ndan do\u011fan kazan\u00e7lar da ticari kazanc\u0131n hesab\u0131nda dikkate al\u0131n\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kur fark\u0131ndan do\u011fan kazan\u00e7lar\u0131n hesab\u0131nda, menkul k\u0131ymet veya i\u015ftirak hisselerinin iktisab\u0131na tahsis edilen yabanc\u0131 sermayenin bu k\u0131ymet veya hisselerin iktisap tarihindeki T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuruna g\u00f6re hesaplanan T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131 ile bu k\u0131ymet veya hisselerin elden \u00e7\u0131kar\u0131lmas\u0131 tarihindeki ayn\u0131 miktar yabanc\u0131 sermayenin T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 d\u00f6viz al\u0131\u015f kuruna g\u00f6re hesaplanan T\u00fcrk Liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131 aras\u0131ndaki fark esas al\u0131n\u0131r.<\/span><\/p>  \t\t\t\t","slug":"deger-artis-kazanclari","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":"De\u011fer art\u0131\u015f kazan\u00e7lar\u0131","meta_description":"DR. 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