{"id":1029,"date":"2017-03-01T15:51:41","date_gmt":"2017-03-01T13:51:41","guid":{"rendered":"http:\/\/www.asistadenetim.com\/?page_id=1029"},"modified":"2017-03-01T16:07:00","modified_gmt":"2017-03-01T14:07:00","slug":"sirkuler-2017-1","status":"publish","type":"page","link":"https:\/\/www.asistadenetim.com\/?page_id=1029","title":{"rendered":"Sirk\u00fcler 2017-1"},"content":{"rendered":"\n\n\n\n\n\n
M E V Z U A T \u00a0S \u0130 R K \u00dc L E R \u0130<\/strong><\/td>\n<\/tr>\n
TAR\u0130H<\/strong><\/td>\n30.01.2017<\/strong><\/td>\n<\/tr>\n
SAYI<\/strong><\/td>\n2017 \/ 1<\/strong><\/td>\n<\/tr>\n
KONU<\/strong><\/td>\nVergi Mevzuat\u0131nda Yeni Hadler<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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VERG\u0130 MEVZUATINDA 01.01.2017<\/strong>\u00a0<\/strong>TAR\u0130H\u0130NDEN GE\u00c7ERL\u0130 OLMAK \u00dcZERE UYGULANACAK OLAN, YEN\u0130 HADLER VE D\u00dcZENLEMELER \u00d6ZETLE A\u015eA\u011eIDA BEL\u0130RT\u0130LM\u0130\u015eT\u0130R<\/strong><\/p>\n

A-\u00a0\u00a0\u00a0 <\/strong>Gelir Vergisi Kanunun 103. maddesinde d\u00fczenlenen\u00a0Gelir Vergisi Dilimleri ve Oranlar\u0131na ait tarife\u00a02017\u00a0takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde\u00a0esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir.<\/p>\n

 <\/p>\n

2017 y\u0131l\u0131nda\u00a0\u00fccret d\u0131\u015f\u0131ndaki gelirlere <\/u>uygulanacak gelir vergisi tarifesi<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n
Gelir dilimi<\/strong><\/td>\nVergi oran\u0131<\/strong><\/td>\n<\/tr>\n
13.000 TL’ye kadar<\/td>\n% 15<\/td>\n<\/tr>\n
30.000 TL’nin 13.000 TL’si i\u00e7in 1.950 TL, fazlas\u0131<\/td>\n% 20<\/td>\n<\/tr>\n
70.000 TL’nin 30.000 TL’si i\u00e7in 5.350 TL, fazlas\u0131<\/td>\n% 27<\/td>\n<\/tr>\n
70.000 TL’den fazlas\u0131n\u0131n 70.000 TL’si i\u00e7in 16.150 TL, fazlas\u0131<\/td>\n% 35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n

2017 y\u0131l\u0131nda\u00a0\u00fccret gelirlerine<\/u> uygulanacak gelir vergisi tarifesi<\/strong><\/p>\n

 <\/p>\n\n\n\n\n\n\n\n
Gelir dilimi<\/strong><\/td>\nVergi oran\u0131<\/strong><\/td>\n<\/tr>\n
13.000 TL’ye kadar<\/td>\n% 15<\/td>\n<\/tr>\n
30.000 TL’nin 13.000 TL’si i\u00e7in 1.950 TL, fazlas\u0131<\/td>\n% 20<\/td>\n<\/tr>\n
110.000 TL’nin 30.000 TL’si i\u00e7in 5.350 TL,<\/a>\u00a0fazlas\u0131<\/td>\n% 27<\/td>\n<\/tr>\n
110.000 TL’den fazlas\u0131n\u0131n 110.000 TL’si i\u00e7in 26.950 TL, fazlas\u0131<\/td>\n% 35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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B-\u00a0\u00a0\u00a0 <\/strong>2017 Y\u0131l\u0131 Defter Tutma ve S\u0131n\u0131f De\u011fi\u015ftirme Hadleri;<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

VUK\u2019un 177. Maddesine g\u00f6re; a\u015fa\u011f\u0131da belirtilenler I. S\u0131n\u0131fa dahildir ve bilan\u00e7o esas\u0131nda defter tutarlar,<\/p>\n

 <\/p>\n\n\n\n\n\n\n
Bilan\u00e7o hesab\u0131 esas\u0131na g\u00f6re defter tutma hadleri<\/strong><\/td>\n<\/td>\n<\/tr>\n
Y\u0131ll\u0131k; \u00a0\u00a0\u00a0\u00a0Al\u0131\u015f tutar\u0131<\/p>\n

Sat\u0131\u015f tutar\u0131<\/td>\n

170.000 TL<\/p>\n

230.000\u00a0TL<\/td>\n<\/tr>\n

Y\u0131ll\u0131k gayrisafi i\u015f has\u0131lat\u0131<\/td>\n\u00a090.000 TL<\/td>\n<\/tr>\n
\u0130\u015f has\u0131lat\u0131n\u0131n be\u015f kat\u0131 ile y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131n toplam\u0131<\/td>\n170.000 TL<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    \n
  • Her t\u00fcrl\u00fc ticaret \u015firketleri (Adi \u015firketler i\u015ftigal nevileri yukar\u0131daki b\u00f6l\u00fcmlerde yer alan hadlerden hangisine giriyorsa ona g\u00f6re defter tutarlar)<\/li>\n
  • Kurumlar Vergisine tabi olan di\u011fer t\u00fczel ki\u015filer (Bunlardan i\u015flerinin icab\u0131 bilan\u00e7o esas\u0131na g\u00f6re defter tutmalar\u0131na imkan veya l\u00fczum g\u00f6r\u00fclmeyenlerin, i\u015fletme hesab\u0131na g\u00f6re defter tutmalar\u0131na Maliye Bakanl\u0131\u011f\u0131nca m\u00fcsaade edilir.)<\/li>\n
  • \u0130htiyari olarak bilan\u00e7o esas\u0131na g\u00f6re defter tutmay\u0131 tercih edenler bu hadlerle ba\u011fl\u0131 olmaks\u0131z\u0131n bilan\u00e7o esas\u0131na g\u00f6re defter tutmak zorundad\u0131r.<\/li>\n<\/ul>\n

     <\/p>\n

    M\u00fckelleflerin;<\/p>\n

      \n
    • Bir hesap d\u00f6neminin i\u015f hacmi belirlenen hadlerden\u00a0% 20<\/strong>\u2018yi a\u015fan bir nispette d\u00fc\u015f\u00fck olursa veya\u00a0Arka arkaya \u00fc\u00e7 d\u00f6nemin i\u015f hacmi<\/strong>belirlenen hadlere nazaran\u00a0% 20\u2032ye kadar<\/strong>\u00a0bir d\u00fc\u015f\u00fckl\u00fck g\u00f6sterirse bu \u015fartlar\u0131n tahakkukunu takip eden hesap d\u00f6neminden ba\u015flayarak,\u00a0II. s\u0131n\u0131fa ge\u00e7ebilirler<\/strong>: (VUK, 179)<\/li>\n
    • Bir hesap d\u00f6neminin i\u015f hacmi belirlenen hadlerden\u00a0% 20<\/strong>\u2018yi a\u015fan bir nispette fazla olursa veya\u00a0Arka arkaya 2 d\u00f6nemin i\u015f hacmi<\/strong>belirlenen hadlere nazaran\u00a0% 20\u2032ye kadar<\/strong>\u00a0bir fazlal\u0131k g\u00f6sterirse bu \u015fartlar\u0131n tahakkukunu takip eden hesap d\u00f6neminden ba\u015flayarak\u00a0I. s\u0131n\u0131fa ge\u00e7erler<\/strong>.(VUK, 180)<\/li>\n<\/ul>\n

      \u00a0\u00a0\u00a0\u00a0 C-\u00a0\u00a0 Yazar Kasa Fi\u015fi (Fatura) D\u00fczenleme Haddi:<\/strong><\/p>\n

      V.U.K.\u2019nun 232. maddesi uyar\u0131nca birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenlerle defter tutmak mecburiyetinde olan \u00e7ift\u00e7ilerin yazar kasa fi\u015fi d\u00fczenleme haddi\u00a001.01.2017<\/strong>\u00a0<\/strong>tarihinden itibaren\u00a0900,00 TL <\/strong>olarak belirlenmi\u015ftir.<\/p>\n

      \u00a0\u00a0\u00a0\u00a0 D- Do\u011frudan Gider Yaz\u0131lacak Sabit K\u0131ymetlere \u0130li\u015fkin Had:<\/strong><\/p>\n

      V.U.K.\u2019nun 313, maddesi uyar\u0131nca pe\u015ftamall\u0131klar ile alet, edevat, mefru\u015fat ve demirba\u015flar\u0131n amortismana tabi tutulmayarak do\u011frudan gider yaz\u0131labilmesine ili\u015fkin had,\u00a001.01.2017<\/strong>\u00a0<\/strong>tarihinden ge\u00e7erli olmak \u00fczere\u00a0900,00 TL <\/strong>olarak belirlenmi\u015ftir.<\/p>\n

       <\/p>\n

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      \u00a0\u00a0\u00a0\u00a0 E- Hizmet Erbab\u0131na Verilecek Yemek Yard\u0131m\u0131:<\/strong><\/p>\n

      Gelir Vergisi Kanunu\u2019nun 23\/8. maddesinde yer alan i\u015fverenlerce i\u015fyeri veya i\u015fyerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde hizmet erbab\u0131na yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin g\u00fcnl\u00fck istisna tutar\u0131\u00a02017<\/strong>\u00a0<\/strong>y\u0131l\u0131nda\u00a014,00 TL<\/strong>\u00a0<\/strong>olarak belirlenmi\u015ftir.<\/p>\n

      \u00a0<\/strong>F- Vergiden m\u00fcstesna harc\u0131rah tutarlar\u0131:<\/strong><\/p>\n

      Gelir Vergisi Kanununun 24. Maddesine g\u00f6re; \u00e7al\u0131\u015fanlara verilen g\u00fcndeliklerin ayn\u0131 ayl\u0131k seviyesindeki devlet memurlar\u0131na verilen g\u00fcndelikler kadar olan veya devlet\u00e7e verilen g\u00fcndeliklerin en y\u00fcksek haddini a\u015fmayan k\u0131sm\u0131 gelir vergisinden istisnad\u0131r. Devlet memurlar\u0131na verilen yurt i\u00e7i g\u00fcndelik tutarlar\u0131 B\u00fct\u00e7e Kanunuyla, yurt d\u0131\u015f\u0131 g\u00fcndelik tutarlar\u0131 ise Bakanlar Kurulu karar\u0131yla belirlenmektedir. \u00d6zel sekt\u00f6rde \u00e7al\u0131\u015fanlar i\u00e7in vergiden istisna harc\u0131rahlarda da bu tutarlar ge\u00e7erlidir.<\/p>\n

      2017 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu\u2019nun eki H-cetveliyle belirlenen tutarlar \u00e7er\u00e7evesinde, personele yurt i\u00e7i seyahatler nedeniyle \u00f6denen harc\u0131rah g\u00fcndeli\u011finin 57,50 TL<\/strong> k\u0131sm\u0131 gelir vergisinden istisnad\u0131r.<\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 G- K\u0131dem tazminat\u0131 tavan\u0131:<\/strong><\/p>\n

      2017 y\u0131l\u0131nda uygulanacak olan k\u0131dem tazminat\u0131 tavan\u0131 4.426,16 TL<\/strong>.<\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 H- Engellilik indirimi tutarlar\u0131:<\/strong><\/p>\n

      Birinci derece engelliler i\u00e7in,<\/p>\n

      (\u00c7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn asgari % 80\u2019ini kaybetmi\u015f hizmet erbab\u0131) 900,00 TL \u0130kinci derece engelliler i\u00e7in,<\/p>\n

      (\u00c7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn asgari % 60\u2019\u0131n\u0131 kaybetmi\u015f hizmet erbab\u0131) 470,00 TL \u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in,<\/p>\n

      (\u00c7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn asgari % 40\u2019\u0131n\u0131 kaybetmi\u015f hizmet erbab\u0131) 210,00 TL<\/p>\n

       <\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 I- Mesken kira gelirlerinde uygulanan istisna tutar\u0131:<\/strong><\/p>\n

      Gelir Vergisi Kanunu\u2019nun 21. maddesinde yer alan mesken kira gelirleri i\u00e7in uygulanan istisna tutar\u0131; 2017 takvim y\u0131l\u0131nda elde edilen kira gelirleri i\u00e7in 3.900,00 TL<\/strong> olarak tespit edilmi\u015ftir.<\/p>\n

       <\/p>\n

      J- De\u011fer Art\u0131\u015f Kazan\u00e7lar\u0131na \u0130li\u015fkin \u0130stisna Tutar\u0131:<\/strong><\/p>\n

      Gelir Vergisi Kanunu\u2019nun m\u00fckerrer 80. maddesinde yer alan de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131na ili\u015fkin istisna tutar\u0131, 2017 takvim y\u0131l\u0131 gelirlerine uygulanmak \u00fczere 11.000,00 TL olarak tespit edilmi\u015ftir.<\/p>\n

       <\/p>\n

       <\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 K- Ar\u0131zi Kazan\u00e7lara \u0130li\u015fkin \u0130stisna Tutar\u0131:<\/strong><\/p>\n

      Gelir Vergisi Kanunu\u2019nun 82. maddesinde yer alan ar\u0131zi kazan\u00e7lara ili\u015fkin istisna tutar\u0131, 2017 takvim y\u0131l\u0131 gelirlerine uygulanmak \u00fczere 24.000,00 TL olarak tespit edilmi\u015ftir.<\/p>\n

       <\/p>\n

      L- Tevkifata tabi tutulmu\u015f menkul ve gayrimenkul sermaye iratlar\u0131nda beyan s\u0131n\u0131r\u0131 :<\/strong><\/p>\n

      Gelir Vergisi Kanunu\u2019nun 86. maddesinde yer alan; tevkifata tabi tutulmu\u015f menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131, 2017 takvim y\u0131l\u0131 gelirleri i\u00e7in 30.000,00 TL olarak uygulanacakt\u0131r.<\/p>\n

       <\/p>\n

      M- Tevkifata ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131nda beyan s\u0131n\u0131r\u0131:<\/strong><\/p>\n

      Gelir Vergisi Kanunu\u2019nun 86. maddesinde yer alan tevkifata ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131, 2017 takvim y\u0131l\u0131 gelirlerine uygulanmak \u00fczere 1.600,00 TL olarak tespit edilmi\u015ftir<\/p>\n

      \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N-\u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131:<\/strong><\/p>\n

        \n
      1. a)<\/strong>VUK-353\/1.maddesine g\u00f6re; Fatura, Gider Pusulas\u0131, M\u00fcstahsil Makbuzu, Serbest Meslek Makbuzu vermeyen ve almayanlara, veya d\u00fczenlenen bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verenlere her belge i\u00e7in2017<\/strong>\u00a0<\/strong>tarihinden itibaren\u00a0210,00 TL\u2019<\/strong>den a\u015fa\u011f\u0131 olmamak \u00fczere \u00d6zel Usuls\u00fczl\u00fck Cezas\u0131 kesilir. Bir takvim y\u0131l\u0131 i\u00e7inde her bir belge nev\u2019ine ili\u015fkin olarak kesilecek toplam ceza\u00a0110.000,00 TL<\/strong>\u2019yi ge\u00e7emez.<\/li>\n
      2. b)<\/strong>U.K. 353\/2 maddesine g\u00f6re; Perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihazla verilen fi\u015f, giri\u015f ve yolcu ta\u015f\u0131ma bileti, sevk irsaliyesi, ta\u015f\u0131ma irsaliyesi, yolcu listesi, g\u00fcnl\u00fck m\u00fc\u015fteri listesi ile Maliye Bakanl\u0131\u011f\u0131\u2019nca d\u00fczenlenme zorunlulu\u011fu getirilen belgelerin; d\u00fczenlenmedi\u011finin, kullan\u0131lmad\u0131\u011f\u0131n\u0131n, bulundurulmad\u0131\u011f\u0131n\u0131n tespiti halinde, her bir belge i\u00e7in2017<\/strong>\u00a0<\/strong>y\u0131l\u0131nda\u00a0210,00 TL<\/strong>. \u00d6zel Usuls\u00fczl\u00fck Cezas\u0131 kesilir. Ancak her bir belge nev\u2019ine ili\u015fkin olarak her bir tespit i\u00e7in toplam ceza\u00a011.000,00 TL<\/strong>, her bir belge nev\u2019ine ili\u015fkin bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam ceza\u00a0110.000,00 TL<\/strong>\u2019yi a\u015famaz.<\/li>\n<\/ol>\n

        O- Yeniden De\u011ferleme Oran\u0131:<\/strong><\/p>\n

        213 say\u0131l\u0131 Vergi Usul Kanunu\u2019nun m\u00fckerrer 298. maddesinin (B) f\u0131kras\u0131nda \u201cYeniden de\u011ferleme oran\u0131, yeniden de\u011ferleme yap\u0131lacak y\u0131l\u0131n Ekim ay\u0131nda (Ekim ay\u0131 dahil) bir \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemine g\u00f6re T\u00fcrkiye \u0130statistik Kurumu\u2019nun \u00dcretici Fiyatlar\u0131 Genel Endeksinde meydana gelen ortalama fiyat art\u0131\u015f oran\u0131d\u0131r. Bu oran Maliye Bakanl\u0131\u011f\u0131\u2019nca Resmi Gazete ile ilan edilir\u201d h\u00fckm\u00fc yer almaktad\u0131r. Bu h\u00fck\u00fcm uyar\u0131nca yeniden de\u011ferleme oran\u0131\u00a02016<\/strong>\u00a0<\/strong>y\u0131l\u0131 i\u00e7in\u00a0% 3,83<\/strong>\u00a0<\/strong>(\u00fc\u00e7 virg\u00fcl seksen \u00fc\u00e7 ) olarak tespit edilmi\u015ftir. Bu oran ayn\u0131 zamanda 2016 y\u0131l\u0131na ait son ge\u00e7ici vergi d\u00f6nemi i\u00e7in de uygulanacakt\u0131r.<\/p>\n

         <\/p>\n

         <\/p>\n

        P- Damga Vergisi:<\/strong><\/p>\n

        Belli paray\u0131 ihtiva eden s\u00f6zle\u015fmeler:<\/u><\/p>\n

        – Mukavelenameler, taahh\u00fctnameler ve temliknameler\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 9,48)<\/p>\n

        – Kira Mukavelenameleri : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Binde 1,89)<\/p>\n

        (Mukavele s\u00fcresine g\u00f6re kira bedeli \u00fczerinden)<\/p>\n

        Beyanname ve Bildirgeler:<\/u><\/p>\n

        – Maa\u015f, \u00fccret, g\u00fcndelik gibi hizmet kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nan paralar\u00a0\u00a0 (Binde 7.59)<\/p>\n

        – Y\u0131ll\u0131k gelir vergisi beyannameleri :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a051,40 TL.<\/p>\n

        – Kurumlar vergisi beyannameleri :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a068,60 TL.<\/p>\n

        – Muhtasar Beyannameler :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a033,90 TL.<\/p>\n

        – Katma de\u011fer vergisi beyannameleri :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0 33,90 TL.<\/p>\n

        – Di\u011ferleri :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a033,90 TL.<\/p>\n

        – Belediyelere verilen beyannameler :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a025,30 TL.<\/p>\n

        – Sosyal Sigorta Kurumlar\u0131na verilen sigorta prim bildirgeleri : \u00a0\u00a025,30 TL.<\/p>\n

        – G\u00fcmr\u00fck \u0130darelerine Verilen Beyannameler :\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0 \u00a068,60 TL.<\/p>\n

         <\/p>\n

        Bilan\u00e7o ve \u0130\u015fletme Hesab\u0131 \u00d6zetleri:<\/u><\/p>\n

         <\/p>\n

        – Bilan\u00e7olar : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 39,70 TL.<\/p>\n

        – Gelir Tablolar\u0131 : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 19,10 TL.<\/p>\n

        – \u0130\u015fletme Hesab\u0131 \u00d6zetleri : \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 19,10 TL.<\/p>\n

         <\/p>\n

        R- 2016 Y\u0131l\u0131na \u0130li\u015fkin Menkul Sermaye \u0130rad\u0131 Elde Edenlerin Beyanlar\u0131:<\/strong><\/p>\n

        2016 Takvim Y\u0131l\u0131nda Elde Edilen Bir K\u0131s\u0131m Menkul Sermaye \u0130rad\u0131n\u0131n Beyan\u0131nda Dikkate Al\u0131nacak \u0130ndirim Oran\u0131 Uygulamas\u0131<\/u><\/p>\n

        1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen her nevi tahvil ve Hazine bonolar\u0131ndan elde edilen gelirlerin vergilendirilmesinde 31\/12\/2005 tarihinde y\u00fcr\u00fcrl\u00fckte olan h\u00fck\u00fcmler esas al\u0131naca\u011f\u0131ndan, indirim oran\u0131 uygulamas\u0131 ile ilgili olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n dikkate al\u0131nmas\u0131 gerekir.<\/p>\n

        \u0130ndirim oran\u0131; Vergi Usul Kanununa g\u00f6re o y\u0131l i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131n\u0131n, ayn\u0131 d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131na b\u00f6l\u00fcnmesi suretiyle tespit edilmektedir.<\/p>\n

        Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re 2016 y\u0131l\u0131 i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131\u00a0%3,83\u2019<\/strong>t\u00fcr<\/strong>. Bu d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131 ise %10,03\u2019<\/strong>t\u00fcr.<\/p>\n

        Buna g\u00f6re, 2016 y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda uygulanacak indirim oran\u0131 (%3,83 \/ %10,03) %38,19 olmaktad\u0131r.<\/p>\n

        Bu kapsamda 2016 takvim y\u0131l\u0131nda elde edilen menkul sermaye iratlar\u0131ndan 01.01.2006 tarihinden \u00f6nce ihra\u00e7 edilmi\u015f olan ve gelir vergisi kanununun 75. Maddesinin 2.f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde say\u0131lan her nevii tahvil ve hazine bonosu faizleri ile Toplu Konut \u0130daresi ve \u00d6zelle\u015ftirme \u0130daresince \u00e7\u0131kar\u0131lan menkul k\u0131ymetlerden sa\u011flanan gelirler indirim oran\u0131 uygulanmak suretiyle beyan edilecektir.<\/p>\n

        D\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilen menkul sermaye iratlar\u0131n\u0131n beyan\u0131nda indirim oran\u0131 uygulanmayacakt\u0131r.<\/p>\n

        Ticari i\u015fletmelere dahil kazan\u00e7 ve iratlar i\u00e7in indirim oran\u0131 uygulanmas\u0131 s\u00f6z konusu de\u011fildir.<\/p>\n

         <\/p>\n

         <\/p>\n

         <\/p>\n

         <\/p>\n

         <\/p>\n

         <\/p>\n

         <\/p>\n

         <\/p>\n

         <\/p>\n

         <\/p>\n","protected":false},"excerpt":{"rendered":"

        M E V Z U A T \u00a0S \u0130 R K \u00dc L E R \u0130 TAR\u0130H 30.01.2017 SAYI 2017 \/ 1 KONU Vergi Mevzuat\u0131nda Yeni Hadler     VERG\u0130 MEVZUATINDA 01.01.2017\u00a0TAR\u0130H\u0130NDEN GE\u00c7ERL\u0130 OLMAK \u00dcZERE UYGULANACAK OLAN, YEN\u0130 HADLER VE D\u00dcZENLEMELER \u00d6ZETLE A\u015eA\u011eIDA BEL\u0130RT\u0130LM\u0130\u015eT\u0130R A-\u00a0\u00a0\u00a0 Gelir Vergisi Kanunun 103. maddesinde d\u00fczenlenen\u00a0Gelir Vergisi Dilimleri ve Oranlar\u0131na […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1029","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/1029","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1029"}],"version-history":[{"count":1,"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/1029\/revisions"}],"predecessor-version":[{"id":1030,"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=\/wp\/v2\/pages\/1029\/revisions\/1030"}],"wp:attachment":[{"href":"https:\/\/www.asistadenetim.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}