{"status":true,"post":{"id":12937,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:20:40","created_at":"2016-01-24T21:00:00.000000Z","updated_at":"2022-10-21T06:20:40.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12937,"is_featured":0,"title":"Yeni Gelir Vergisi tarifesi","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\">Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 123\u2019\u00fcnc\u00fc maddesinin 2\u2019nci f\u0131kras\u0131 uyar\u0131nca s\u00f6z konusu kanunda yer alan baz\u0131 maktu had ve tutarlar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda artt\u0131r\u0131lmak suretiyle uygulanmaktad\u0131r. Bu \u015fekilde hesaplanan maktu had ve tutarlar\u0131n y\u00fczde 5\u2019ini a\u015fmayan kesirler dikkate al\u0131nmamaktad\u0131r. Ayr\u0131ca mevcut d\u00fczenleme gere\u011fi olarak tespit edilen had ve tutarlar\u0131 y\u00fczde 50\u2019sine kadar art\u0131rmaya veya indirmeye Bakanlar Kurulu yetkilidir.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 290 Seri No\u2019lu Gelir Vergisi Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar uyar\u0131nca s\u00f6z konusu kanun maddesinde var olan baz\u0131 rakamsal veriler 2015\u2019te belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f bulunmaktad\u0131r. Bu ba\u011flamda Gelir Vergisi Kanunu\u2019nun 103\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan gelir vergisine tabi gelir basamaklar\u0131 vergilendirilmesinde esas al\u0131nan parasal miktarlar a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re 2016\u2019da elde edilen;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">12.600 TL kadar olan gelir ve kazan\u00e7lar y\u00fczde 15,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">30.000 TL\u2019nin 12.600 TL\u2019si i\u00e7in 1.890 TL fazlas\u0131 y\u00fczde 20,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">69.000 TL\u2019nin 30.000 TL\u2019si i\u00e7in 5.370 TL fazlas\u0131 y\u00fczde 27<\/span><\/li>  <\/ul>  <p><span class=\"large\"> (\u00fccret gelirlerinde 110.000 TL\u2019den 30.000 TL\u2019den) fazlas\u0131n\u0131n 110.000 TL\u2019si i\u00e7in 26.970 TL) fazlas\u0131;\u2026.. y\u00fczde 35 oran\u0131nda vergilendirilecektir.<\/span><\/p>  <p><span class=\"large\">(26.12.2015 g\u00fcn ve 29573 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 103\u2019nc\u00fc maddesinde yap\u0131lan yeni hesaplamalar 2015 i\u00e7in belirlenen y\u00fczde 5.58 oran\u0131ndaki yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak hesaplanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tarifenin incelenmesinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere \u00fccret geliri elde edenlere vergilendirmede farkl\u0131l\u0131k sa\u011flanm\u0131\u015f olup, 2016\u2019da y\u0131ll\u0131k \u00fccret geliri toplam\u0131 110.000 TL\u2019yi a\u015fanlara y\u00fczde 35 oran\u0131nda gelir vergisi uygulanmas\u0131 gerekmektedir. Di\u011fer gelir gruplar\u0131nda ise y\u00fczde 35 oran\u0131 y\u0131ll\u0131k gelir toplam\u0131 69.000 TL\u2019yi ge\u00e7enlere uygulanacakt\u0131r. Bir ba\u015fka anlat\u0131mla \u00fccret gelirleri ile \u00fccret d\u0131\u015f\u0131 gelirlerin vergilendirilmesi farkl\u0131d\u0131r. \u00d6rne\u011fin 100.000 TL ticari kazan\u00e7 elde eden ve vergi kanunlar\u0131nda yer alan indirim ve haklardan yararlanamayanlar 2016 i\u00e7in 26.750 TL Gelir Vergisi \u00f6demekle y\u00fck\u00fcml\u00fc olacaklard\u0131r. Dolay\u0131s\u0131yla 2016\u2019da y\u0131ll\u0131k 100.000 TL kazan\u00e7 beyan eden ticari kazan\u00e7 sahibi gelir vergisi m\u00fckellefi \u00fczerindeki vergi y\u00fck\u00fc y\u00fczde 26.75 olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">2015\u2019te ge\u00e7erli olmak \u00fczere uygulanan Gelir Vergisi tarifesine g\u00f6re ticari kazan\u00e7 sahipleri \u00fczerindeki vergi y\u00fck\u00fc ise y\u00fczde 27.09 olarak belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki hesaplamalardan anla\u015f\u0131laca\u011f\u0131 \u00fczere 2015\u2019te y\u0131lda 100.000 TL gelir elde edenler ayda 8.333.33 TL gelir elde etmi\u015f olup, ayl\u0131k vergi y\u00fck\u00fc ise 2.257.50 TL\u2019dir.<\/span><\/p>  <p><span class=\"large\">2015\u2019te y\u0131lda 100.000 TL gelir elde edenler toplam y\u0131ll\u0131k 27.090 TL vergi \u00f6demek zorunda kalm\u0131\u015ft\u0131r. Ayn\u0131 m\u00fckellef 2016\u2019da ayn\u0131 miktar gelir i\u00e7in 26.750 TL gelir vergisi \u00f6deyecektir. Dolay\u0131s\u0131yla s\u00f6z konusu m\u00fckellef 2016 i\u00e7in 2015\u2019e nazaran (27.090-26.750=) 340-TL daha az gelir vergisi \u00f6deyecektir. Bu durum da ticari kazan\u00e7 sahiplerine 2016\u2019da sa\u011flanan vergi avantaj\u0131 100.000 (y\u00fcz bin) TL\u2019lik kazan\u00e7 i\u00e7in ayda sadece (340.-\/12) 28.33 TL\u2019dir.<\/span><\/p>  <p><span class=\"large\">\u00dclkemizde Gelir Vergisi oranlar\u0131 y\u00fczde 15\u2019ten ba\u015flamaktad\u0131r. Bu oran \u00fclkemizin ekonomik yap\u0131s\u0131 ile \u00f6rt\u00fc\u015fmemektedir. \u00c7\u00fcnk\u00fc 2016\u2019da uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen Gelir Vergisi Tarifesi\u2019ne g\u00f6re ayda (12.600\/12) 1.050 TL ticari kazan\u00e7 elde eden bir ki\u015finin y\u00fczde 15 oran\u0131nda gelir vergisini y\u00fcklenmesi gerekecektir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan bulundu\u011fumuz b\u00f6lgede ticari faaliyet sahiplerinin kar\u015f\u0131la\u015facaklar\u0131 \u00e7e\u015fitli ekonomik riskler dikkate al\u0131nd\u0131\u011f\u0131nda ayl\u0131k 28.33 TL\u2019lik vergi y\u00fck\u00fcnde sa\u011flanan avantaj\u0131n ayr\u0131ca de\u011ferlendirilmesi gereken bir sorun oldu\u011funun kabullenilmesi gerekir.<\/span><\/p>  \t\t\t\t","slug":"yeni-gelir-vergisi-tarifesi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yeni Gelir Vergisi tarifesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":90,"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":13036,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12937,"locale":"tr","category_id":73,"title":"Yeni Gelir Vergisi tarifesi","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\">Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 123\u2019\u00fcnc\u00fc maddesinin 2\u2019nci f\u0131kras\u0131 uyar\u0131nca s\u00f6z konusu kanunda yer alan baz\u0131 maktu had ve tutarlar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda artt\u0131r\u0131lmak suretiyle uygulanmaktad\u0131r. Bu \u015fekilde hesaplanan maktu had ve tutarlar\u0131n y\u00fczde 5\u2019ini a\u015fmayan kesirler dikkate al\u0131nmamaktad\u0131r. Ayr\u0131ca mevcut d\u00fczenleme gere\u011fi olarak tespit edilen had ve tutarlar\u0131 y\u00fczde 50\u2019sine kadar art\u0131rmaya veya indirmeye Bakanlar Kurulu yetkilidir.<\/span><\/p>  <p><span class=\"large\">Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 290 Seri No\u2019lu Gelir Vergisi Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar uyar\u0131nca s\u00f6z konusu kanun maddesinde var olan baz\u0131 rakamsal veriler 2015\u2019te belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f bulunmaktad\u0131r. Bu ba\u011flamda Gelir Vergisi Kanunu\u2019nun 103\u2019\u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan gelir vergisine tabi gelir basamaklar\u0131 vergilendirilmesinde esas al\u0131nan parasal miktarlar a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Buna g\u00f6re 2016\u2019da elde edilen;<\/span><\/p>  <ul>   <li><span style=\"font-size: 15.6px;\">12.600 TL kadar olan gelir ve kazan\u00e7lar y\u00fczde 15,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">30.000 TL\u2019nin 12.600 TL\u2019si i\u00e7in 1.890 TL fazlas\u0131 y\u00fczde 20,<\/span><\/li>   <li><span style=\"font-size: 15.6px;\">69.000 TL\u2019nin 30.000 TL\u2019si i\u00e7in 5.370 TL fazlas\u0131 y\u00fczde 27<\/span><\/li>  <\/ul>  <p><span class=\"large\"> (\u00fccret gelirlerinde 110.000 TL\u2019den 30.000 TL\u2019den) fazlas\u0131n\u0131n 110.000 TL\u2019si i\u00e7in 26.970 TL) fazlas\u0131;\u2026.. y\u00fczde 35 oran\u0131nda vergilendirilecektir.<\/span><\/p>  <p><span class=\"large\">(26.12.2015 g\u00fcn ve 29573 say\u0131l\u0131 Resmi Gazete)<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nun 103\u2019nc\u00fc maddesinde yap\u0131lan yeni hesaplamalar 2015 i\u00e7in belirlenen y\u00fczde 5.58 oran\u0131ndaki yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak hesaplanm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu tarifenin incelenmesinden de anla\u015f\u0131laca\u011f\u0131 \u00fczere \u00fccret geliri elde edenlere vergilendirmede farkl\u0131l\u0131k sa\u011flanm\u0131\u015f olup, 2016\u2019da y\u0131ll\u0131k \u00fccret geliri toplam\u0131 110.000 TL\u2019yi a\u015fanlara y\u00fczde 35 oran\u0131nda gelir vergisi uygulanmas\u0131 gerekmektedir. Di\u011fer gelir gruplar\u0131nda ise y\u00fczde 35 oran\u0131 y\u0131ll\u0131k gelir toplam\u0131 69.000 TL\u2019yi ge\u00e7enlere uygulanacakt\u0131r. Bir ba\u015fka anlat\u0131mla \u00fccret gelirleri ile \u00fccret d\u0131\u015f\u0131 gelirlerin vergilendirilmesi farkl\u0131d\u0131r. \u00d6rne\u011fin 100.000 TL ticari kazan\u00e7 elde eden ve vergi kanunlar\u0131nda yer alan indirim ve haklardan yararlanamayanlar 2016 i\u00e7in 26.750 TL Gelir Vergisi \u00f6demekle y\u00fck\u00fcml\u00fc olacaklard\u0131r. Dolay\u0131s\u0131yla 2016\u2019da y\u0131ll\u0131k 100.000 TL kazan\u00e7 beyan eden ticari kazan\u00e7 sahibi gelir vergisi m\u00fckellefi \u00fczerindeki vergi y\u00fck\u00fc y\u00fczde 26.75 olacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">2015\u2019te ge\u00e7erli olmak \u00fczere uygulanan Gelir Vergisi tarifesine g\u00f6re ticari kazan\u00e7 sahipleri \u00fczerindeki vergi y\u00fck\u00fc ise y\u00fczde 27.09 olarak belirlenmi\u015ftir.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131daki hesaplamalardan anla\u015f\u0131laca\u011f\u0131 \u00fczere 2015\u2019te y\u0131lda 100.000 TL gelir elde edenler ayda 8.333.33 TL gelir elde etmi\u015f olup, ayl\u0131k vergi y\u00fck\u00fc ise 2.257.50 TL\u2019dir.<\/span><\/p>  <p><span class=\"large\">2015\u2019te y\u0131lda 100.000 TL gelir elde edenler toplam y\u0131ll\u0131k 27.090 TL vergi \u00f6demek zorunda kalm\u0131\u015ft\u0131r. Ayn\u0131 m\u00fckellef 2016\u2019da ayn\u0131 miktar gelir i\u00e7in 26.750 TL gelir vergisi \u00f6deyecektir. Dolay\u0131s\u0131yla s\u00f6z konusu m\u00fckellef 2016 i\u00e7in 2015\u2019e nazaran (27.090-26.750=) 340-TL daha az gelir vergisi \u00f6deyecektir. Bu durum da ticari kazan\u00e7 sahiplerine 2016\u2019da sa\u011flanan vergi avantaj\u0131 100.000 (y\u00fcz bin) TL\u2019lik kazan\u00e7 i\u00e7in ayda sadece (340.-\/12) 28.33 TL\u2019dir.<\/span><\/p>  <p><span class=\"large\">\u00dclkemizde Gelir Vergisi oranlar\u0131 y\u00fczde 15\u2019ten ba\u015flamaktad\u0131r. Bu oran \u00fclkemizin ekonomik yap\u0131s\u0131 ile \u00f6rt\u00fc\u015fmemektedir. \u00c7\u00fcnk\u00fc 2016\u2019da uygulanmas\u0131 \u00f6ng\u00f6r\u00fclen Gelir Vergisi Tarifesi\u2019ne g\u00f6re ayda (12.600\/12) 1.050 TL ticari kazan\u00e7 elde eden bir ki\u015finin y\u00fczde 15 oran\u0131nda gelir vergisini y\u00fcklenmesi gerekecektir.<\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan bulundu\u011fumuz b\u00f6lgede ticari faaliyet sahiplerinin kar\u015f\u0131la\u015facaklar\u0131 \u00e7e\u015fitli ekonomik riskler dikkate al\u0131nd\u0131\u011f\u0131nda ayl\u0131k 28.33 TL\u2019lik vergi y\u00fck\u00fcnde sa\u011flanan avantaj\u0131n ayr\u0131ca de\u011ferlendirilmesi gereken bir sorun oldu\u011funun kabullenilmesi gerekir.<\/span><\/p>  \t\t\t\t","slug":"yeni-gelir-vergisi-tarifesi","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":"Yeni Gelir Vergisi tarifesi","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":90,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}