{"version":"1.0","provider_name":"Muhasebe Blog","provider_url":"http:\/\/www.muhasebedersleri.com\/blog","author_name":"Ahmet","author_url":"http:\/\/www.muhasebedersleri.com\/blog\/author\/hakan\/","title":"Esnaf Muafl\u0131\u011f\u0131ndan Kimler Yararlan\u0131r veya Yararlanamaz","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"rsrG1bOa3c\"><a href=\"http:\/\/www.muhasebedersleri.com\/blog\/esnaf-muafligindan-kimler-yararlanir-yararlanamaz\/\">Esnaf Muafl\u0131\u011f\u0131ndan Kimler Yararlan\u0131r veya Yararlanamaz<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"http:\/\/www.muhasebedersleri.com\/blog\/esnaf-muafligindan-kimler-yararlanir-yararlanamaz\/embed\/#?secret=rsrG1bOa3c\" width=\"600\" height=\"338\" title=\"&#8220;Esnaf Muafl\u0131\u011f\u0131ndan Kimler Yararlan\u0131r veya Yararlanamaz&#8221; &#8212; Muhasebe Blog\" data-secret=\"rsrG1bOa3c\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"193 say\u0131l\u0131 Gelir Vergisi Kanununun 9 uncu maddesinde vergiden muaf esnafa ili\u015fkin d\u00fczenlemelere yer verilmi\u015f, kimlerin esnaf muafl\u0131\u011f\u0131ndan yararlanacaklar\u0131 da ayn\u0131 maddede say\u0131lm\u0131\u015ft\u0131r. Buna g\u00f6re, ticaret ve sanat erbab\u0131ndan a\u015fa\u011f\u0131da yaz\u0131l\u0131 \u015fekil ve suretle \u00e7al\u0131\u015fanlar gelir vergisinden muaft\u0131r.  1. Motorlu nakil vas\u0131talar\u0131 kullanmamak \u015fart\u0131 ile gezici olarak veya bir i\u015f yeri a\u00e7maks\u0131z\u0131n perakende ticaret ile i\u015ftigal edenler (Giyim e\u015fyalar\u0131yla zati ve s\u00fcs e\u015fyalar\u0131, de\u011feri y\u00fcksek olan ev e\u015fyalar\u0131 ile pazar takibi suretiyle g\u0131da, bakkaliye ve temizlik maddelerini ve sabit i\u015f yerlerinin \u00f6n\u00fcnde sergi a\u00e7mak suretiyle o i\u015f yerlerinde sat\u0131\u015f\u0131 yap\u0131lan ayn\u0131 neviden mallar\u0131 satanlar hari\u00e7)."}