{"status":true,"post":{"id":27365,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 15:31:09","created_at":"2021-07-01T21:00:00.000000Z","updated_at":"2022-10-24T12:31:09.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":27365,"is_featured":0,"title":"Elektronik ticaret, mal ihracat\u0131 ve elde edilen kazan\u00e7","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

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131ndaki 7256 Say\u0131l\u0131 Kanun\u2019un 16. maddesi ile Gelir Vergisi Kanunu\u2019nun 89. maddesine a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/span>
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\u201c16. Tam m\u00fckellef ger\u00e7ek ki\u015filerin 27 Ekim 1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 225. maddesi kapsam\u0131nda dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nan posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan d\u00fczenlenen elektronik ticaret g\u00fcmr\u00fck beyannamesiyle ger\u00e7ekle\u015ftirdikleri mal ihracat\u0131 kapsam\u0131nda elde ettikleri kazanc\u0131n y\u00fczde 50\u2019si indirimden yararlanabilmektedir.<\/span>
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\u015e\u00f6yle ki;<\/span>
<\/span>
a. \u0130hracattan kaynaklanan has\u0131latlar\u0131 toplam\u0131 y\u0131ll\u0131k 400 bin T\u00fcrk Liras\u0131\u2019na kadar olanlar\u0131n, ilgili y\u0131lda kendilerinin sigortal\u0131 olmas\u0131,<\/span>
<\/span>
b. \u0130hracattan kaynaklanan has\u0131latlar\u0131 toplam\u0131 y\u0131ll\u0131k 800 bin T\u00fcrk Liras\u0131\u2019na kadar olanlar\u0131n, ilgili y\u0131lda kendilerinin sigortal\u0131 olmas\u0131 ve en az ortalama bir tam zamanl\u0131 ya da e\u015fde\u011fer k\u0131smi zamanl\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmas\u0131,<\/span>
<\/span>
c. \u0130hracattan kaynaklanan has\u0131latlar\u0131 toplam\u0131 y\u0131ll\u0131k 1.6 milyon T\u00fcrk Liras\u0131\u2019na kadar olanlar\u0131n, ilgili y\u0131lda kendilerinin sigortal\u0131 olmas\u0131 ve en az ortalama iki tam zamanl\u0131 ya da e\u015fde\u011fer k\u0131smi zamanl\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmas\u0131,<\/span>
<\/span>
d. \u0130hracattan kaynaklanan has\u0131latlar\u0131 toplam\u0131 y\u0131ll\u0131k 2.4 milyon T\u00fcrk Liras\u0131\u2019na kadar olanlar\u0131n, ilgili y\u0131lda kendilerinin sigortal\u0131 olmas\u0131 ve en az ortalama \u00fc\u00e7 tam zamanl\u0131 ya da e\u015fde\u011fer k\u0131smi zamanl\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmas\u0131 \u015fartt\u0131r. (Bu bentte ge\u00e7en sigortal\u0131 olma ibaresi 5510 say\u0131l\u0131 (Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131) kanun kapsam\u0131nda say\u0131lanlar\u0131 ifade eder.) <\/span>
<\/span>
Cumhurba\u015fkan\u0131, bu bentte yer alan oran, tutar ve say\u0131lar\u0131 yar\u0131s\u0131na kadar indirmeye ve iki kat\u0131na kadar art\u0131rmaya, Hazine ve Maliye Bakanl\u0131\u011f\u0131, maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d<\/span>
<\/span>
Yukar\u0131da ifade edilen s\u00f6z konusu h\u00fck\u00fcm, 1 Ocak 2021 tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r.<\/span>
<\/span>
\u0130ndirimden 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 225. maddesi kapsam\u0131nda dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nan posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan d\u00fczenlenen elektronik ticaret g\u00fcmr\u00fck beyannamesiyle mal ihracat\u0131 ger\u00e7ekle\u015ftiren tam m\u00fckellef ger\u00e7ek ki\u015filer yararlanabilecektir.<\/span>
<\/span>
G\u00fcmr\u00fck Genel Tebli\u011fi (Posta ve H\u0131zl\u0131 Kargo Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131) (Seri no:4) uyar\u0131nca miktar\u0131 br\u00fct 300 kilogram\u0131 ve de\u011feri 15 bin Euro\u2019yu ge\u00e7meyen mallar i\u00e7in dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nan posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan elektronik ticaret g\u00fcmr\u00fck beyannamesi d\u00fczenlenebilece\u011finden, miktar veya de\u011fer itibar\u0131yla bu s\u0131n\u0131r i\u00e7erisinde yer alan mallar\u0131n ihracat\u0131ndan elde edilen kazan\u00e7lar beyanname \u00fczerinde indirim konusu yap\u0131labilecektir.<\/span>
<\/span>
\u0130ndirim \u015fart\u0131 olarak belirtilen i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rma say\u0131s\u0131n\u0131n tespitinde, m\u00fckelleflerin ilgili takvim y\u0131l\u0131nda ayl\u0131k ya da \u00fc\u00e7 ayl\u0131k olarak verdikleri muhtasar ve prim hizmet beyannamelerinde bildirdikleri \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n ortalamas\u0131 dikkate al\u0131nacakt\u0131r.<\/span>
<\/span>
An\u0131lan bent kapsam\u0131nda yap\u0131lan mal ihracat\u0131ndan kaynaklanan d\u00f6viz cinsi has\u0131latlar\u0131n T\u00fcrk Liras\u0131\u2019na \u00e7evrilmesinde, sat\u0131\u015f has\u0131lat\u0131n\u0131n fiili ihra\u00e7 tarihi itibar\u0131yla tahakkuk etti\u011fi kabul edilerek T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131\u2019n\u0131n o g\u00fcn i\u00e7in tespit ve ilan etti\u011fi d\u00f6viz al\u0131\u015f kuru dikkate al\u0131nacakt\u0131r.<\/span>
<\/span>
Konuya ili\u015fkin olarak Gelir Vergisi Kanunu\u2019nun 89. maddesine eklenen (16) numaral\u0131 bent kapsam\u0131nda, posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan d\u00fczenlenen elektronik ticaret g\u00fcmr\u00fck beyannamesiyle ger\u00e7ekle\u015ftirilen mal ihracat\u0131ndan kaynaklanan kazanc\u0131n y\u00fczde 50\u2019si, kazanc\u0131n elde edildi\u011fi takvim y\u0131l\u0131na ait verilecek y\u0131ll\u0131k gelir vergisi beyannamesi \u00fczerinden indirim konusu yap\u0131labilecektir.<\/span>
<\/span>
S\u00f6z konusu bent kapsam\u0131nda elde edilen kazan\u00e7lar\u0131n indirim konusu yap\u0131labilmesi i\u00e7in y\u0131ll\u0131k gelir vergisi beyannamesinde vergiye tabi gelirin bulunmas\u0131 gerekmekte olup, zarar halinde indirim s\u00f6z konusu olmayacakt\u0131r. <\/span>
<\/span>
Bu ba\u011flamda da indirim konusu yap\u0131lamayan tutarlar\u0131n gelecek y\u0131llara devri m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p> \t\t\t\t","slug":"elektronik-ticaret-mal-ihracati-ve-elde-edilen-kazanc","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Elektronik ticaret, mal ihracat\u0131 ve elde edilen kazan\u00e7","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":1080,"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":27464,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":27365,"locale":"tr","category_id":73,"title":"Elektronik ticaret, mal ihracat\u0131 ve elde edilen kazan\u00e7","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

DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span>
<\/strong><\/span><\/p>

Baz\u0131 Alacaklar\u0131n Yeniden Yap\u0131land\u0131r\u0131lmas\u0131 ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131ndaki 7256 Say\u0131l\u0131 Kanun\u2019un 16. maddesi ile Gelir Vergisi Kanunu\u2019nun 89. maddesine a\u015fa\u011f\u0131daki bent eklenmi\u015ftir.<\/span>
<\/span>
\u201c16. Tam m\u00fckellef ger\u00e7ek ki\u015filerin 27 Ekim 1999 tarihli ve 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 225. maddesi kapsam\u0131nda dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nan posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan d\u00fczenlenen elektronik ticaret g\u00fcmr\u00fck beyannamesiyle ger\u00e7ekle\u015ftirdikleri mal ihracat\u0131 kapsam\u0131nda elde ettikleri kazanc\u0131n y\u00fczde 50\u2019si indirimden yararlanabilmektedir.<\/span>
<\/span>
\u015e\u00f6yle ki;<\/span>
<\/span>
a. \u0130hracattan kaynaklanan has\u0131latlar\u0131 toplam\u0131 y\u0131ll\u0131k 400 bin T\u00fcrk Liras\u0131\u2019na kadar olanlar\u0131n, ilgili y\u0131lda kendilerinin sigortal\u0131 olmas\u0131,<\/span>
<\/span>
b. \u0130hracattan kaynaklanan has\u0131latlar\u0131 toplam\u0131 y\u0131ll\u0131k 800 bin T\u00fcrk Liras\u0131\u2019na kadar olanlar\u0131n, ilgili y\u0131lda kendilerinin sigortal\u0131 olmas\u0131 ve en az ortalama bir tam zamanl\u0131 ya da e\u015fde\u011fer k\u0131smi zamanl\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmas\u0131,<\/span>
<\/span>
c. \u0130hracattan kaynaklanan has\u0131latlar\u0131 toplam\u0131 y\u0131ll\u0131k 1.6 milyon T\u00fcrk Liras\u0131\u2019na kadar olanlar\u0131n, ilgili y\u0131lda kendilerinin sigortal\u0131 olmas\u0131 ve en az ortalama iki tam zamanl\u0131 ya da e\u015fde\u011fer k\u0131smi zamanl\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmas\u0131,<\/span>
<\/span>
d. \u0130hracattan kaynaklanan has\u0131latlar\u0131 toplam\u0131 y\u0131ll\u0131k 2.4 milyon T\u00fcrk Liras\u0131\u2019na kadar olanlar\u0131n, ilgili y\u0131lda kendilerinin sigortal\u0131 olmas\u0131 ve en az ortalama \u00fc\u00e7 tam zamanl\u0131 ya da e\u015fde\u011fer k\u0131smi zamanl\u0131 i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rmas\u0131 \u015fartt\u0131r. (Bu bentte ge\u00e7en sigortal\u0131 olma ibaresi 5510 say\u0131l\u0131 (Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131) kanun kapsam\u0131nda say\u0131lanlar\u0131 ifade eder.) <\/span>
<\/span>
Cumhurba\u015fkan\u0131, bu bentte yer alan oran, tutar ve say\u0131lar\u0131 yar\u0131s\u0131na kadar indirmeye ve iki kat\u0131na kadar art\u0131rmaya, Hazine ve Maliye Bakanl\u0131\u011f\u0131, maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d<\/span>
<\/span>
Yukar\u0131da ifade edilen s\u00f6z konusu h\u00fck\u00fcm, 1 Ocak 2021 tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bulunmaktad\u0131r.<\/span>
<\/span>
\u0130ndirimden 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 225. maddesi kapsam\u0131nda dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nan posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan d\u00fczenlenen elektronik ticaret g\u00fcmr\u00fck beyannamesiyle mal ihracat\u0131 ger\u00e7ekle\u015ftiren tam m\u00fckellef ger\u00e7ek ki\u015filer yararlanabilecektir.<\/span>
<\/span>
G\u00fcmr\u00fck Genel Tebli\u011fi (Posta ve H\u0131zl\u0131 Kargo Ta\u015f\u0131mac\u0131l\u0131\u011f\u0131) (Seri no:4) uyar\u0131nca miktar\u0131 br\u00fct 300 kilogram\u0131 ve de\u011feri 15 bin Euro\u2019yu ge\u00e7meyen mallar i\u00e7in dolayl\u0131 temsilci olarak yetkili k\u0131l\u0131nan posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan elektronik ticaret g\u00fcmr\u00fck beyannamesi d\u00fczenlenebilece\u011finden, miktar veya de\u011fer itibar\u0131yla bu s\u0131n\u0131r i\u00e7erisinde yer alan mallar\u0131n ihracat\u0131ndan elde edilen kazan\u00e7lar beyanname \u00fczerinde indirim konusu yap\u0131labilecektir.<\/span>
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\u0130ndirim \u015fart\u0131 olarak belirtilen i\u015f\u00e7i \u00e7al\u0131\u015ft\u0131rma say\u0131s\u0131n\u0131n tespitinde, m\u00fckelleflerin ilgili takvim y\u0131l\u0131nda ayl\u0131k ya da \u00fc\u00e7 ayl\u0131k olarak verdikleri muhtasar ve prim hizmet beyannamelerinde bildirdikleri \u00e7al\u0131\u015fan say\u0131lar\u0131n\u0131n ortalamas\u0131 dikkate al\u0131nacakt\u0131r.<\/span>
<\/span>
An\u0131lan bent kapsam\u0131nda yap\u0131lan mal ihracat\u0131ndan kaynaklanan d\u00f6viz cinsi has\u0131latlar\u0131n T\u00fcrk Liras\u0131\u2019na \u00e7evrilmesinde, sat\u0131\u015f has\u0131lat\u0131n\u0131n fiili ihra\u00e7 tarihi itibar\u0131yla tahakkuk etti\u011fi kabul edilerek T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131\u2019n\u0131n o g\u00fcn i\u00e7in tespit ve ilan etti\u011fi d\u00f6viz al\u0131\u015f kuru dikkate al\u0131nacakt\u0131r.<\/span>
<\/span>
Konuya ili\u015fkin olarak Gelir Vergisi Kanunu\u2019nun 89. maddesine eklenen (16) numaral\u0131 bent kapsam\u0131nda, posta idaresi ya da h\u0131zl\u0131 kargo ta\u015f\u0131mac\u0131l\u0131\u011f\u0131 yapan \u015firketler taraf\u0131ndan d\u00fczenlenen elektronik ticaret g\u00fcmr\u00fck beyannamesiyle ger\u00e7ekle\u015ftirilen mal ihracat\u0131ndan kaynaklanan kazanc\u0131n y\u00fczde 50\u2019si, kazanc\u0131n elde edildi\u011fi takvim y\u0131l\u0131na ait verilecek y\u0131ll\u0131k gelir vergisi beyannamesi \u00fczerinden indirim konusu yap\u0131labilecektir.<\/span>
<\/span>
S\u00f6z konusu bent kapsam\u0131nda elde edilen kazan\u00e7lar\u0131n indirim konusu yap\u0131labilmesi i\u00e7in y\u0131ll\u0131k gelir vergisi beyannamesinde vergiye tabi gelirin bulunmas\u0131 gerekmekte olup, zarar halinde indirim s\u00f6z konusu olmayacakt\u0131r. <\/span>
<\/span>
Bu ba\u011flamda da indirim konusu yap\u0131lamayan tutarlar\u0131n gelecek y\u0131llara devri m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p> \t\t\t\t","slug":"elektronik-ticaret-mal-ihracati-ve-elde-edilen-kazanc","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":"Elektronik ticaret, mal ihracat\u0131 ve elde edilen kazan\u00e7","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1080,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}