{"id":397,"date":"2013-03-03T12:29:50","date_gmt":"2013-03-03T10:29:50","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=397"},"modified":"2013-03-03T12:45:28","modified_gmt":"2013-03-03T10:45:28","slug":"gecici-vergi-nedir-mukellefler-donemleri","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/blog\/gecici-vergi-nedir-mukellefler-donemleri\/","title":{"rendered":"Ge\u00e7ici Vergi Nedir, Ge\u00e7ici Vergi Hakk\u0131nda"},"content":{"rendered":"<p><strong>Ge\u00e7ici Vergi:<\/strong><br \/>\nGer\u00e7ek usulde gelir vergisine tabi ticari kazan\u00e7 sahipleri ile serbest meslek erbab\u0131 cari vergilendirme d\u00f6neminin gelir vergisine mahsup edilmek \u00fczere, \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde tespit edilecek kazan\u00e7lar\u0131 \u00fczerinden % 15 oran\u0131nda ge\u00e7ici vergi \u00f6derler.<\/p>\n<p><strong>Ge\u00e7ici Vergi M\u00fckellefleri:<\/strong><br \/>\n&#8211; Ticari Kazan\u00e7 Sahipleri,<br \/>\n&#8211; Serbest Meslek Kazan\u00e7 Sahipleri,<br \/>\n&#8211; Kurumlar Vergisi M\u00fckellefleri.<\/p>\n<p><strong>Ge\u00e7ici Vergi Kapsam\u0131na Girmeyen Kazan\u00e7lar ve M\u00fckellefler:<\/strong><br \/>\n&#8211; Basit Usulde tespit edilen ticari kazan\u00e7lar,<br \/>\n&#8211; Y\u0131llara Yayg\u0131n \u0130n\u015faat ve Onar\u0131m \u0130\u015flerinden Elde Edilen Kazan\u00e7lar, (Gelir Vergisi Kanunu 42 nci madde)<br \/>\n&#8211; Noterlik g\u00f6revini ifa ile m\u00fckellef olanlar.<\/p>\n<p><strong>Ge\u00e7ici Vergi D\u00f6nemleri:<\/strong><br \/>\n&#8211; Hesap D\u00f6nemi Takvim Y\u0131l\u0131 Olanlar \u0130\u00e7in<br \/>\nD\u00d6NEMLER \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 BEYAN ZAMANI \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00d6DEME ZAMANI<br \/>\nOcak-\u015eubat-Mart \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 14 May\u0131s \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a017 May\u0131s<br \/>\nNisan-May\u0131s-Haziran \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a014 A\u011fustos \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 17 A\u011fustos<br \/>\nTemmuz-A\u011fustos-Eyl\u00fcl \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a014 Kas\u0131m \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a017 Kas\u0131m<br \/>\nEkim-Kas\u0131m-Aral\u0131k \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a014 \u015eubat \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a017 \u015eubat<\/p>\n<p>&#8211; \u00d6zel Hesap D\u00f6nemi Tayin Edilenler \u0130\u00e7in<br \/>\n\u00d6zel hesap d\u00f6neminin ba\u015flang\u0131\u00e7 tarihinden itibaren \u00fc\u00e7er ayl\u0131k d\u00f6nemler olarak hesaplan\u0131r. \u00dc\u00e7er ayl\u0131k d\u00f6nemi izleyen ikinci ay\u0131n 14\u2019\u00fc beyan zaman\u0131 ve ayn\u0131 ay\u0131n 17\u2019si \u00f6deme zaman\u0131 olacakt\u0131r.<\/p>\n<p><strong>Ge\u00e7ici Vergiye Esas Kazanc\u0131n Tespiti:<\/strong><br \/>\n&#8211; Ticari kazan\u00e7 ve serbest meslek kazanc\u0131n\u0131n tespitine ili\u015fkin h\u00fck\u00fcmler ge\u00e7erlidir.<br \/>\n&#8211; D\u00f6nemsellik esas\u0131na uyulmas\u0131 gerekir. \u00d6rne\u011fin; ge\u00e7ici vergi matrah\u0131n\u0131n belirlenmesinde pe\u015fin tahsil edilen bir y\u0131ll\u0131k abonelik bedelinin sadece beyan edilen ge\u00e7ici vergi d\u00f6nemine isabet eden k\u0131sm\u0131 dikkate al\u0131nacakt\u0131r.<br \/>\n&#8211; Vergi Usul Kanununun de\u011ferlemeye ili\u015fkin h\u00fck\u00fcmleri ge\u00e7ici vergi d\u00f6neminin kapand\u0131\u011f\u0131 tarih itibar\u0131yla uygulan\u0131r.<br \/>\n&#8211; Yabanc\u0131 paralar ve yabanc\u0131 para cinsinden olan bor\u00e7 ve alacaklar T\u00fcrkiye Cumhuriyeti Merkez Bankas\u0131nca ge\u00e7ici vergi d\u00f6neminin kapand\u0131\u011f\u0131 tarih itibar\u0131yla ilan edilen d\u00f6viz al\u0131\u015f kurlar\u0131 ile de\u011ferlenir.<br \/>\n&#8211; Vadesi gelmemi\u015f senede ba\u011fl\u0131 alacak ve bor\u00e7lar, de\u011ferleme g\u00fcn\u00fc k\u0131ymetine g\u00f6re de\u011ferlenebilir.<br \/>\n&#8211; Bir d\u00f6nem reeskont yap\u0131lmas\u0131 ikinci d\u00f6nem de reeskont yap\u0131lmas\u0131n\u0131 gerektirmez. Ayr\u0131ca, ayn\u0131 d\u00f6nem i\u00e7inde alacak senetleri reeskonta tabi tutulmu\u015fsa bor\u00e7 senetlerinin de reeskonta tabi tutulmas\u0131 zorunludur.<br \/>\n&#8211; Y\u0131ll\u0131k olarak se\u00e7ilen maliyet tespit y\u00f6nteminin ge\u00e7ici vergi uygulamas\u0131nda da ayn\u0131 olmas\u0131 gerekir.<br \/>\n&#8211; Y\u0131ll\u0131k olarak hesaplanan amortisman tutar\u0131n\u0131n ilgili d\u00f6neme isabet eden k\u0131sm\u0131 dikkate al\u0131n\u0131r. Y\u0131ll\u0131k olarak se\u00e7ilen usul ge\u00e7ici vergi d\u00f6neminde de ge\u00e7erlidir.<br \/>\n&#8211; \u0130ndirim, istisna ve zararlar dikkate al\u0131nacakt\u0131r. \u00d6rne\u011fin; Ba\u011f-Kur primleri ilgili d\u00f6nemlere ili\u015fkin olup, \u00f6denmi\u015f olmas\u0131 \u015fart\u0131yla ge\u00e7ici vergiye ili\u015fkin matrah\u0131n tespitinde indirim konusu yap\u0131labilecektir.<\/p>\n<p><strong>Ge\u00e7ici Vergi Beyannamesine Eklenecek Belgeler:<\/strong><br \/>\n&#8211; Bilan\u00e7o esas\u0131nda defter tutan m\u00fckellefler gelir tablosunu,<br \/>\n&#8211; \u0130\u015fletme esas\u0131na g\u00f6re defter tutan m\u00fckellefler i\u015fletme hesab\u0131 \u00f6zetini,<br \/>\n&#8211; Serbest meslek kazan\u00e7 defteri tutan m\u00fckellefler serbest meslek kazan\u00e7 bildirimini ge\u00e7ici vergi beyannamelerine ekleyeceklerdir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ge\u00e7ici Vergi:<br \/>\nGer\u00e7ek usulde gelir vergisine tabi ticari kazan\u00e7 sahipleri ile serbest meslek erbab\u0131 cari vergilendirme d\u00f6neminin gelir vergisine mahsup edilmek \u00fczere, \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde tespit edilecek kazan\u00e7lar\u0131 \u00fczerinden % 15 oran\u0131nda ge\u00e7ici vergi \u00f6derler.<\/p>\n<p>Ge\u00e7ici Vergi M\u00fckellefleri:<br \/>\n&#8211; Ticari Kazan\u00e7 Sahipleri,<br \/>\n&#8211; Serbest Meslek Kazan\u00e7 Sahipleri,<\/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":[140,138,132,139,141,72,35],"class_list":["post-397","post","type-post","status-publish","format-standard","","category-genel","tag-beyan","tag-gecici","tag-kazanc","tag-mukellef","tag-nedir","tag-odeme","tag-vergi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.5.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ge\u00e7ici Vergi Nedir, Ge\u00e7ici Vergi Hakk\u0131nda<\/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\/gecici-vergi-nedir-mukellefler-donemleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ge\u00e7ici Vergi Nedir, Ge\u00e7ici Vergi Hakk\u0131nda\" \/>\n<meta property=\"og:description\" content=\"Ge\u00e7ici Vergi: Ger\u00e7ek usulde gelir vergisine tabi ticari kazan\u00e7 sahipleri ile serbest meslek erbab\u0131 cari vergilendirme d\u00f6neminin gelir vergisine mahsup edilmek \u00fczere, \u00fc\u00e7er ayl\u0131k d\u00f6nemler halinde tespit edilecek kazan\u00e7lar\u0131 \u00fczerinden % 15 oran\u0131nda ge\u00e7ici vergi \u00f6derler.  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