{"status":true,"post":{"id":14690,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:50:05","created_at":"2016-09-25T21:00:00.000000Z","updated_at":"2022-10-21T06:50:05.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":14690,"is_featured":0,"title":"En \u00f6zet haliyle matrah art\u0131r\u0131m\u0131 uygulamas\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\">6736 say\u0131l\u0131 kanunla getirilen o kadar \u00e7ok ve \u00f6nemli h\u00fck\u00fcm var ki, bu h\u00fck\u00fcmlerden her biri birka\u00e7 yaz\u0131 konusu olabilecek durumdad\u0131r. Biz bu konuyu iki yaz\u0131da \u00f6zetlemeye \u00e7al\u0131\u015faca\u011f\u0131z. \u0130lk b\u00f6l\u00fcmde gelir ve kurumlar vergisinde matrah art\u0131r\u0131m\u0131na ili\u015fkin \u00f6zet bilgileri derlemeye \u00e7al\u0131\u015faca\u011f\u0131z. Kalan k\u0131s\u0131mlar\u0131 ise gelecek yaz\u0131m\u0131zda aktaraca\u011f\u0131z. <\/span><\/p>  <p><span class=\"large\"><strong>AVANTAJI<\/strong><\/span><\/p>  <p><span class=\"large\">Matrah art\u0131r\u0131m\u0131 yap\u0131lan y\u0131llara ili\u015fkin olarak vergi incelemesi ve tarhiyat\u0131 yap\u0131lmas\u0131ndan muafiyet sa\u011fl\u0131yor.<\/span><\/p>  <p><span class=\"large\">\u015eu kadar ki, defter ve belgelerin tevkif yoluyla \u00f6denen verilerin ve KDV iadesi nedeniyle incelenmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\"><strong>SINIRI<\/strong><\/span><\/p>  <p><span class=\"large\">VUK 353. madde h\u00fck\u00fcmlerine ayk\u0131r\u0131 hareket.<\/span><\/p>  <p><span class=\"large\"><strong>HANG\u0130 VERG\u0130 T\u00dcRLER\u0130<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\">Gelir ve kurumlar vergisi<\/span><\/li>   <li><span class=\"large\">KDV<\/span><\/li>   <li><span class=\"large\">Gelir ve kurum stopaj<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>GEL\u0130R VE KURUMLAR VERG\u0130S\u0130NDE ASGAR\u0130 MATRAH VE UYGULANACAK VERG\u0130 ORANLARI<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\">2011-2015 vergilendirme d\u00f6nemleri kapsamdad\u0131r.<\/span><\/li>   <li><span class=\"large\">2011 matrah\u0131n\u0131 y\u00fczde 35, sonraki her y\u0131l matrah\u0131n\u0131 5 puan daha az olmak \u00fczere 2015 matrah\u0131n\u0131n y\u00fczde 15 art\u0131r\u0131lmas\u0131 gerekiyor.<\/span><\/li>   <li><span class=\"large\">Normalde art\u0131r\u0131lan oranlar \u00fczerinden <strong>y\u00fczde 20 vergi<\/strong> \u00f6denmesi gerekiyor. Ancak, cari vergi borcu bulunmayan ve kanunun kesinle\u015fmi\u015f bor\u00e7lar ve ihtilafl\u0131 alacaklar h\u00fck\u00fcmlerinden yararlanmam\u0131\u015f olanlar <strong>y\u00fczde 15 vergi<\/strong> \u00f6deyerek art\u0131r\u0131mdan yararlanabilecekler.<\/span><\/li>   <li><span class=\"large\">\u0130lgili y\u0131llar i\u00e7in beyanname vermemi\u015f veya zarar beyan etmi\u015f olanlar i\u00e7in kanunda asgari matrah tutarlar\u0131 belirlenmi\u015ftir. Bu tutarlar gelir vergisi m\u00fckellefleri bak\u0131m\u0131ndan;<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>-<\/strong> Bilan\u00e7o esas\u0131na tabi olanlar i\u00e7in ayr\u0131, <\/span><br><span class=\"large\"><strong>-<\/strong> \u0130\u015fletme hesab\u0131 ile \u00fccret MS\u0130 ve di\u011fer kazan\u00e7lar i\u00e7in ayr\u0131, <\/span><br><span class=\"large\"><strong>-<\/strong> Basit usul i\u00e7in ayr\u0131 ve gayrimenkul sermaye irad\u0131 (kira gelirleri) i\u00e7in ayr\u0131 olmak \u00fczere toplam 3 grup halindedir. <\/span><\/p>  <ul>   <li><span class=\"large\">Bilan\u00e7o ve i\u015fletme esas\u0131na tabi olanlar i\u00e7in belirlenen asgari matrahlar aras\u0131nda ve y\u0131llara g\u00f6re tam bir korelasyon yok. O nedenle bu m\u00fckellefler i\u00e7in kanunda belirlenen tutarlar\u0131 bilmek gerekiyor.<\/span><\/li>   <li><span class=\"large\">Di\u011fer m\u00fckellef gruplar\u0131 i\u00e7in bilan\u00e7o esas\u0131na tabi olanlar ve serbest meslek kazan\u00e7 erbab\u0131 i\u00e7in belirlenen asgari matrah tutarlar\u0131n\u0131n;<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>-<\/strong> Basit usule tabi olanlar i\u00e7in 1\/10\u2019u,<\/span><br><span class=\"large\"><strong> -<\/strong> Gayrimenkul sermaye irad\u0131ndan olu\u015fanlar i\u00e7in 1\/5\u2019i,<\/span><br><span class=\"large\"><strong>-<\/strong> Kurumlar vergisi m\u00fckellefleri i\u00e7in 2012-2014 y\u0131llar\u0131 i\u00e7in k\u00fcsuratlardan kaynaklanan yuvarlamalar hari\u00e7 2 kat\u0131d\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\"><strong>Bilan\u00e7o esas\u0131na tabi olan ticari ve zirai kazan\u00e7 m\u00fckellefleri ile serbest meslek erbab\u0131<\/strong> i\u00e7in asgari matrah 2011 y\u0131l\u0131 i\u00e7in 14 bin, 2015 y\u0131l\u0131 i\u00e7in 18 bin 970 TL. Aradaki y\u0131llar i\u00e7in asgari matrahlar aras\u0131nda \u00f6nceden oldu\u011fu gibi bir korelasyon yok. Bu nedenle her y\u0131l i\u00e7in kanunda belirtilen asgari matrahlar\u0131 g\u00f6rmek laz\u0131m. Muhtemelen <strong>\u0130dare<\/strong> bu art\u0131r\u0131mlar elektronik olarak yap\u0131laca\u011f\u0131 i\u00e7in otomatik kontrol mekanizmas\u0131 yoluyla m\u00fckelleflerin m\u00fckellefiyet durumuna g\u00f6re matrah art\u0131r\u0131mlar\u0131n\u0131 do\u011fru yapmalar\u0131n\u0131 sa\u011flayacakt\u0131r.<\/span><\/li>   <li><span class=\"large\">\u0130\u015fe ba\u015flama veya i\u015fi terk gibi nedenlerle k\u0131st d\u00f6nem \u00e7al\u0131\u015fanlar i\u00e7in asgari matrah\u0131n hesab\u0131nda \u00e7al\u0131\u015f\u0131lan ay say\u0131s\u0131 dikkate al\u0131n\u0131r.<\/span><\/li>   <li><span class=\"large\">Gayrimenkul sermaye iratlar\u0131 i\u00e7in belirlenen istisna tutarlar\u0131 dikkate al\u0131nmaz.<\/span><\/li>   <li><span class=\"large\">Birden fazla gelir unsuru elde eden m\u00fckelleflerce, vergi incelemesi ve tarhiyata muhatap olunmamas\u0131 i\u00e7in ilgili gelir unsuru itibar\u0131yla ayr\u0131 ayr\u0131 matrah art\u0131r\u0131m\u0131 yap\u0131lmas\u0131 \u015fartt\u0131r.<\/span><\/li>   <li><span class=\"large\">Art\u0131r\u0131lan matrahlardan istisna ve indirimler ile ge\u00e7mi\u015f y\u0131l zararlar\u0131 mahsup edilemez.<\/span><\/li>   <li><span class=\"large\"><strong>Zarar<\/strong> beyan edenler matrah art\u0131r\u0131m\u0131nda bulunurlarsa art\u0131r\u0131mda bulunulan y\u0131llara ili\u015fkin zararlar\u0131n\u0131n yar\u0131s\u0131n\u0131n 2016 ve sonraki y\u0131llar kazan\u00e7lar\u0131ndan indirim hakk\u0131n\u0131 kullanamazlar.<\/span><\/li>   <li><span class=\"large\">Tevkif yoluyla \u00f6denmi\u015f vergiler gelir ve kurumlar vergisi matrah art\u0131r\u0131m\u0131 nedeniyle \u00f6denecek vergilerden mahsup edilemez.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"en-ozet-haliyle-matrah-artirimi-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"En \u00f6zet haliyle matrah art\u0131r\u0131m\u0131 uygulamas\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":136,"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":14789,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":14690,"locale":"tr","category_id":73,"title":"En \u00f6zet haliyle matrah art\u0131r\u0131m\u0131 uygulamas\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\">6736 say\u0131l\u0131 kanunla getirilen o kadar \u00e7ok ve \u00f6nemli h\u00fck\u00fcm var ki, bu h\u00fck\u00fcmlerden her biri birka\u00e7 yaz\u0131 konusu olabilecek durumdad\u0131r. Biz bu konuyu iki yaz\u0131da \u00f6zetlemeye \u00e7al\u0131\u015faca\u011f\u0131z. \u0130lk b\u00f6l\u00fcmde gelir ve kurumlar vergisinde matrah art\u0131r\u0131m\u0131na ili\u015fkin \u00f6zet bilgileri derlemeye \u00e7al\u0131\u015faca\u011f\u0131z. Kalan k\u0131s\u0131mlar\u0131 ise gelecek yaz\u0131m\u0131zda aktaraca\u011f\u0131z. <\/span><\/p>  <p><span class=\"large\"><strong>AVANTAJI<\/strong><\/span><\/p>  <p><span class=\"large\">Matrah art\u0131r\u0131m\u0131 yap\u0131lan y\u0131llara ili\u015fkin olarak vergi incelemesi ve tarhiyat\u0131 yap\u0131lmas\u0131ndan muafiyet sa\u011fl\u0131yor.<\/span><\/p>  <p><span class=\"large\">\u015eu kadar ki, defter ve belgelerin tevkif yoluyla \u00f6denen verilerin ve KDV iadesi nedeniyle incelenmesi m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>  <p><span class=\"large\"><strong>SINIRI<\/strong><\/span><\/p>  <p><span class=\"large\">VUK 353. madde h\u00fck\u00fcmlerine ayk\u0131r\u0131 hareket.<\/span><\/p>  <p><span class=\"large\"><strong>HANG\u0130 VERG\u0130 T\u00dcRLER\u0130<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\">Gelir ve kurumlar vergisi<\/span><\/li>   <li><span class=\"large\">KDV<\/span><\/li>   <li><span class=\"large\">Gelir ve kurum stopaj<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>GEL\u0130R VE KURUMLAR VERG\u0130S\u0130NDE ASGAR\u0130 MATRAH VE UYGULANACAK VERG\u0130 ORANLARI<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\">2011-2015 vergilendirme d\u00f6nemleri kapsamdad\u0131r.<\/span><\/li>   <li><span class=\"large\">2011 matrah\u0131n\u0131 y\u00fczde 35, sonraki her y\u0131l matrah\u0131n\u0131 5 puan daha az olmak \u00fczere 2015 matrah\u0131n\u0131n y\u00fczde 15 art\u0131r\u0131lmas\u0131 gerekiyor.<\/span><\/li>   <li><span class=\"large\">Normalde art\u0131r\u0131lan oranlar \u00fczerinden <strong>y\u00fczde 20 vergi<\/strong> \u00f6denmesi gerekiyor. Ancak, cari vergi borcu bulunmayan ve kanunun kesinle\u015fmi\u015f bor\u00e7lar ve ihtilafl\u0131 alacaklar h\u00fck\u00fcmlerinden yararlanmam\u0131\u015f olanlar <strong>y\u00fczde 15 vergi<\/strong> \u00f6deyerek art\u0131r\u0131mdan yararlanabilecekler.<\/span><\/li>   <li><span class=\"large\">\u0130lgili y\u0131llar i\u00e7in beyanname vermemi\u015f veya zarar beyan etmi\u015f olanlar i\u00e7in kanunda asgari matrah tutarlar\u0131 belirlenmi\u015ftir. Bu tutarlar gelir vergisi m\u00fckellefleri bak\u0131m\u0131ndan;<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>-<\/strong> Bilan\u00e7o esas\u0131na tabi olanlar i\u00e7in ayr\u0131, <\/span><br><span class=\"large\"><strong>-<\/strong> \u0130\u015fletme hesab\u0131 ile \u00fccret MS\u0130 ve di\u011fer kazan\u00e7lar i\u00e7in ayr\u0131, <\/span><br><span class=\"large\"><strong>-<\/strong> Basit usul i\u00e7in ayr\u0131 ve gayrimenkul sermaye irad\u0131 (kira gelirleri) i\u00e7in ayr\u0131 olmak \u00fczere toplam 3 grup halindedir. <\/span><\/p>  <ul>   <li><span class=\"large\">Bilan\u00e7o ve i\u015fletme esas\u0131na tabi olanlar i\u00e7in belirlenen asgari matrahlar aras\u0131nda ve y\u0131llara g\u00f6re tam bir korelasyon yok. O nedenle bu m\u00fckellefler i\u00e7in kanunda belirlenen tutarlar\u0131 bilmek gerekiyor.<\/span><\/li>   <li><span class=\"large\">Di\u011fer m\u00fckellef gruplar\u0131 i\u00e7in bilan\u00e7o esas\u0131na tabi olanlar ve serbest meslek kazan\u00e7 erbab\u0131 i\u00e7in belirlenen asgari matrah tutarlar\u0131n\u0131n;<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>-<\/strong> Basit usule tabi olanlar i\u00e7in 1\/10\u2019u,<\/span><br><span class=\"large\"><strong> -<\/strong> Gayrimenkul sermaye irad\u0131ndan olu\u015fanlar i\u00e7in 1\/5\u2019i,<\/span><br><span class=\"large\"><strong>-<\/strong> Kurumlar vergisi m\u00fckellefleri i\u00e7in 2012-2014 y\u0131llar\u0131 i\u00e7in k\u00fcsuratlardan kaynaklanan yuvarlamalar hari\u00e7 2 kat\u0131d\u0131r.<\/span><\/p>  <ul>   <li><span class=\"large\"><strong>Bilan\u00e7o esas\u0131na tabi olan ticari ve zirai kazan\u00e7 m\u00fckellefleri ile serbest meslek erbab\u0131<\/strong> i\u00e7in asgari matrah 2011 y\u0131l\u0131 i\u00e7in 14 bin, 2015 y\u0131l\u0131 i\u00e7in 18 bin 970 TL. Aradaki y\u0131llar i\u00e7in asgari matrahlar aras\u0131nda \u00f6nceden oldu\u011fu gibi bir korelasyon yok. Bu nedenle her y\u0131l i\u00e7in kanunda belirtilen asgari matrahlar\u0131 g\u00f6rmek laz\u0131m. Muhtemelen <strong>\u0130dare<\/strong> bu art\u0131r\u0131mlar elektronik olarak yap\u0131laca\u011f\u0131 i\u00e7in otomatik kontrol mekanizmas\u0131 yoluyla m\u00fckelleflerin m\u00fckellefiyet durumuna g\u00f6re matrah art\u0131r\u0131mlar\u0131n\u0131 do\u011fru yapmalar\u0131n\u0131 sa\u011flayacakt\u0131r.<\/span><\/li>   <li><span class=\"large\">\u0130\u015fe ba\u015flama veya i\u015fi terk gibi nedenlerle k\u0131st d\u00f6nem \u00e7al\u0131\u015fanlar i\u00e7in asgari matrah\u0131n hesab\u0131nda \u00e7al\u0131\u015f\u0131lan ay say\u0131s\u0131 dikkate al\u0131n\u0131r.<\/span><\/li>   <li><span class=\"large\">Gayrimenkul sermaye iratlar\u0131 i\u00e7in belirlenen istisna tutarlar\u0131 dikkate al\u0131nmaz.<\/span><\/li>   <li><span class=\"large\">Birden fazla gelir unsuru elde eden m\u00fckelleflerce, vergi incelemesi ve tarhiyata muhatap olunmamas\u0131 i\u00e7in ilgili gelir unsuru itibar\u0131yla ayr\u0131 ayr\u0131 matrah art\u0131r\u0131m\u0131 yap\u0131lmas\u0131 \u015fartt\u0131r.<\/span><\/li>   <li><span class=\"large\">Art\u0131r\u0131lan matrahlardan istisna ve indirimler ile ge\u00e7mi\u015f y\u0131l zararlar\u0131 mahsup edilemez.<\/span><\/li>   <li><span class=\"large\"><strong>Zarar<\/strong> beyan edenler matrah art\u0131r\u0131m\u0131nda bulunurlarsa art\u0131r\u0131mda bulunulan y\u0131llara ili\u015fkin zararlar\u0131n\u0131n yar\u0131s\u0131n\u0131n 2016 ve sonraki y\u0131llar kazan\u00e7lar\u0131ndan indirim hakk\u0131n\u0131 kullanamazlar.<\/span><\/li>   <li><span class=\"large\">Tevkif yoluyla \u00f6denmi\u015f vergiler gelir ve kurumlar vergisi matrah art\u0131r\u0131m\u0131 nedeniyle \u00f6denecek vergilerden mahsup edilemez.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"en-ozet-haliyle-matrah-artirimi-uygulamasi","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":"En \u00f6zet haliyle matrah art\u0131r\u0131m\u0131 uygulamas\u0131","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":136,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}