{"id":1094,"date":"2014-02-14T21:19:29","date_gmt":"2014-02-14T19:19:29","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=1094"},"modified":"2014-02-14T21:19:29","modified_gmt":"2014-02-14T19:19:29","slug":"kira-geliri-beyanname-duzenleme-rehberi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/","title":{"rendered":"Kira Geliri Beyanname D\u00fczenleme Rehberi"},"content":{"rendered":"

Kira gelirlerinin vergilendirilmesine ili\u015fkin olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan \u201cKira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi\u201d<\/strong>\u00a0yay\u0131nlanm\u0131\u015ft\u0131r.<\/p>\n

2013 Y\u0131l\u0131nda kira geliri elde edenlere y\u00f6nelik olarak haz\u0131rlanan Rehberde;<\/p>\n

–\u00a0Gayrimenkul sermaye irad\u0131n\u0131n m\u00fckellefi,
\n–\u00a0Kira gelirine konu mal ve haklar,
\n–\u00a0Kira gelirinde beyanname verilmeyecek haller,
\n–\u00a0Mesken kira gelirinin beyan\u0131 ve mesken kira gelirinde istisna uygulamas\u0131 (2013 y\u0131l\u0131 i\u00e7in 3.200 TL\u2019lik istisna ),
\n–\u00a0Tevkifatl\u0131 i\u015fyeri kira gelirinde beyanname verme s\u0131n\u0131r\u0131 (2013 y\u0131l\u0131 i\u00e7in 26.000 TL),
\n–\u00a0Tevkifata ve istisna uygulamas\u0131na konu olmayan kira gelirinde beyanname verme s\u0131n\u0131r\u0131 (2013 y\u0131l\u0131 i\u00e7in 1.390 TL),
\n–\u00a0Emsal kira bedeli uygulamas\u0131,
\n–\u00a0Kira gelirinin tespitinde indirilecek giderler (%25 G\u00f6t\u00fcr\u00fc gider veya ger\u00e7ek gider y\u00f6ntemi),
\n–\u00a0Kira geliri ile di\u011fer gelir unsurlar\u0131n\u0131n birlikte elde edilmesi halinde beyan durumu,
\n–\u00a0Beyan edilen gelir tutar\u0131ndan yap\u0131lacak indirimler (e\u011fitim, sa\u011fl\u0131k, ba\u011f\u0131\u015f ve yard\u0131mlar, \u015fah\u0131s sigorta primi vb.),
\n–\u00a0\u00d6nceden Haz\u0131rlanm\u0131\u015f Kira Beyanname Sistemi ile Beyannamenin verilmesi,
\n–\u00a02013 Y\u0131l\u0131 gelirlerine uygulanacak gelir vergisi tarifesi,
\n–\u00a0Beyannamenin verilme zaman\u0131 ve \u00f6denmesi,<\/p>\n

konular\u0131nda bilgiler sunulmaktad\u0131r. Rehberde ayr\u0131ca, mesken ve i\u015fyeri kira gelirinin beyan\u0131na ili\u015fkin \u00f6rneklere de yer verilmi\u015ftir.<\/p>\n

Rehbere ula\u015fmak i\u00e7in\u00a0t\u0131klay\u0131n\u0131z.<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Kira gelirlerinin vergilendirilmesine ili\u015fkin olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan \u201cKira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi\u201d yay\u0131nlanm\u0131\u015ft\u0131r.
\n2013 Y\u0131l\u0131nda kira geliri elde edenlere y\u00f6nelik olarak haz\u0131rlanan Rehberde;<\/p>\n

– Gayrimenkul sermaye irad\u0131n\u0131n m\u00fckellefi,
\n– Kira gelirine konu mal ve haklar,
\n– Kira gelirinde beyanname verilmeyecek haller,
\n– Mesken kira gelirinin beyan\u0131 ve mesken kira gelirinde istisna uygulamas\u0131 (2013 y\u0131l\u0131 i\u00e7in 3.200 TL\u2019lik istisna ), <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[16,209,149,275,119,150,274,277,276],"class_list":["post-1094","post","type-post","status-publish","format-standard","","category-genel","tag-16","tag-209","tag-beyanname","tag-duzenleme","tag-gelir","tag-istisna","tag-kira","tag-kira-geliri","tag-rehberi"],"yoast_head":"\nKira Geliri Beyanname D\u00fczenleme Rehberi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kira Geliri Beyanname D\u00fczenleme Rehberi\" \/>\n<meta property=\"og:description\" content=\"Kira gelirlerinin vergilendirilmesine ili\u015fkin olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan \u201cKira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi\u201d yay\u0131nlanm\u0131\u015ft\u0131r. 2013 Y\u0131l\u0131nda kira geliri elde edenlere y\u00f6nelik olarak haz\u0131rlanan Rehberde; - Gayrimenkul sermaye irad\u0131n\u0131n m\u00fckellefi, - Kira gelirine konu mal ve haklar, - Kira gelirinde beyanname verilmeyecek haller, - Mesken kira gelirinin beyan\u0131 ve mesken kira gelirinde istisna uygulamas\u0131 (2013 y\u0131l\u0131 i\u00e7in 3.200 TL\u2019lik istisna ),\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/\" \/>\n<meta property=\"og:site_name\" content=\"Muhasebe Blog\" \/>\n<meta property=\"article:published_time\" content=\"2014-02-14T19:19:29+00:00\" \/>\n<meta name=\"author\" content=\"Ahmet\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"Ahmet\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/\",\"name\":\"Kira Geliri Beyanname D\u00fczenleme Rehberi\",\"isPartOf\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\"},\"datePublished\":\"2014-02-14T19:19:29+00:00\",\"dateModified\":\"2014-02-14T19:19:29+00:00\",\"author\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/www.muhasebedersleri.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kira Geliri Beyanname D\u00fczenleme Rehberi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/\",\"name\":\"Muhasebe Blog\",\"description\":\"Muhasebe hakk\u0131nda her\u015fey\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.muhasebedersleri.com\/blog\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/30e5803c17e4ed23e09c6224c564f10d\",\"name\":\"Ahmet\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"Ahmet\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/blog\/author\/hakan\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kira Geliri Beyanname D\u00fczenleme Rehberi","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/blog\/kira-geliri-beyanname-duzenleme-rehberi\/","og_locale":"tr_TR","og_type":"article","og_title":"Kira Geliri Beyanname D\u00fczenleme Rehberi","og_description":"Kira gelirlerinin vergilendirilmesine ili\u015fkin olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131nca haz\u0131rlanan \u201cKira Geliri Elde Edenler \u0130\u00e7in Beyanname D\u00fczenleme Rehberi\u201d yay\u0131nlanm\u0131\u015ft\u0131r. 2013 Y\u0131l\u0131nda kira geliri elde edenlere y\u00f6nelik olarak haz\u0131rlanan Rehberde; 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