{"id":2572,"date":"2017-02-01T13:43:19","date_gmt":"2017-02-01T10:43:19","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2572"},"modified":"2017-02-01T13:44:06","modified_gmt":"2017-02-01T10:44:06","slug":"basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/","title":{"rendered":"Basit Usule Tabi M\u00fckellefler \u0130\u00e7in Gelir Vergisi Beyan D\u00f6nemi"},"content":{"rendered":"<p>Geliri sadece basit usulde tespit edilen ticari kazan\u00e7lardan olu\u015fan m\u00fckellefler, 2016 y\u0131l\u0131 kazan\u00e7lar\u0131na ili\u015fkin Y\u0131ll\u0131k Gelir Vergisi Beyannamelerini <strong>01-27 \u015eubat 2017<\/strong> tarihleri aras\u0131nda vereceklerdir.<\/p>\n<p>&nbsp;<\/p>\n<p>Beyannameler \u00fczerinden hesaplanacak gelir vergisi 2 e\u015fit taksitte \u00f6denecek olup; birinci taksit 28 \u015eubat 2017 tarihine kadar, ikinci taksit ise 1-30 Haziran 2017 tarihleri aras\u0131nda \u00f6denecektir.<\/p>\n<p>&nbsp;<\/p>\n<p>Basit usulde tespit edilen ticari kazan\u00e7 yan\u0131nda beyana tabi ba\u015fka bir gelir unsurunun bulunmas\u0131 halinde, 2016 y\u0131l\u0131 kazan\u00e7lar\u0131na ili\u015fkin Y\u0131ll\u0131k Gelir Vergisi Beyannamesi 01-27 Mart 2017 tarihleri aras\u0131nda verilecektir. Beyanname \u00fczerinden hesaplanacak gelir vergisi Mart ve Temmuz aylar\u0131nda olmak \u00fczere, iki e\u015fit taksitte \u00f6denecektir.<\/p>\n<p>&nbsp;<\/p>\n<p>Gelir vergisine tabi olan ticaret ve sanat erbab\u0131, kazanc\u0131n tespit usul\u00fc bak\u0131m\u0131ndan ikiye ayr\u0131lmaktad\u0131r.<\/p>\n<p>\u2022 Basit usulde gelir vergisine tabi olanlar.<br \/>\n\u2022 Ger\u00e7ek usulde gelir vergisine tabi olanlar.<\/p>\n<p>&nbsp;<\/p>\n<p>Basit usulde vergilendirme kapsam\u0131nda bulunan m\u00fckelleflere, ger\u00e7ek usulde vergilendirilen m\u00fckelleflerden farkl\u0131 bir tak\u0131m kolayl\u0131klar sa\u011flanm\u0131\u015ft\u0131r. Basit usulde vergilendirmenin sa\u011flad\u0131\u011f\u0131 kolayl\u0131klar \u015funlard\u0131r:<\/p>\n<p>\u2022 Defter tutulmaz.<br \/>\n\u2022 Vergi tevkifat\u0131 yap\u0131lmaz ve muhtasar beyanname verilmez.<br \/>\n\u2022 Ge\u00e7ici vergi \u00f6denmez, buna ili\u015fkin beyanname verilmez ve bildirimde bulunulmaz.<br \/>\n\u2022 Basit usulde vergilendirilen m\u00fckelleflerin teslim ve hizmetleri katma de\u011fer vergisinden istisnad\u0131r.<br \/>\n\u2022 Ticari kazanc\u0131n tespitinde amortismana tabi iktisadi k\u0131ymet al\u0131\u015flar\u0131 ve sat\u0131\u015flar\u0131 dikkate al\u0131nmaz.<br \/>\n\u2022 Al\u0131nan ve verilen belgelerin kay\u0131tlar\u0131 m\u00fckelleflerin ba\u011fl\u0131 olduklar\u0131 meslek odalar\u0131ndaki b\u00fcrolarda tutulmaktad\u0131r. Ancak, isteyen m\u00fckellefler kay\u0131tlar\u0131n\u0131 hi\u00e7bir yerden izin almadan kendileri tutabilecekleri gibi meslek mensuplar\u0131na da tutturabilirler.<br \/>\n\u2022 Ticari kazan\u00e7lar\u0131na y\u0131ll\u0131k 8.000 TL indirim yap\u0131lmaktad\u0131r.<br \/>\n\u2022 Engellilik indiriminden faydalanabilirler.<\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/www.muhasebedersleri.com\/pratik-bilgiler\/basit-usule-tabi-olma.html\" target=\"_blank\"><strong>Basit usule tabi olman\u0131n \u015fartlar\u0131na buradan bakabilirsiniz:<\/strong><\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Geliri sadece basit usulde tespit edilen ticari kazan\u00e7lardan olu\u015fan m\u00fckellefler, 2016 y\u0131l\u0131 kazan\u00e7lar\u0131na ili\u015fkin Y\u0131ll\u0131k Gelir Vergisi Beyannamelerini 01-27 \u015eubat 2017 tarihleri aras\u0131nda vereceklerdir. &nbsp; Beyannameler \u00fczerinden hesaplanacak gelir vergisi 2 e\u015fit taksitte \u00f6denecek olup; birinci taksit 28 \u015eubat 2017 tarihine kadar, ikinci taksit ise 1-30 Haziran 2017 tarihleri aras\u0131nda \u00f6denecektir. &nbsp; Basit usulde tespit &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,353,156],"tags":[854,614,364,159,311,68,163,78,281,177],"class_list":["post-2572","post","type-post","status-publish","format-standard","","category-genel","category-gib-2","category-vergi-2","tag-854","tag-basit","tag-basit-usul","tag-beyan","tag-donem","tag-gib","tag-ne-kadar","tag-ne-zaman","tag-sartlar","tag-tutarlar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Basit Usule Tabi M\u00fckellefler \u0130\u00e7in Gelir Vergisi Beyan D\u00f6nemi<\/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\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Basit Usule Tabi M\u00fckellefler \u0130\u00e7in Gelir Vergisi Beyan D\u00f6nemi\" \/>\n<meta property=\"og:description\" content=\"Geliri sadece basit usulde tespit edilen ticari kazan\u00e7lardan olu\u015fan m\u00fckellefler, 2016 y\u0131l\u0131 kazan\u00e7lar\u0131na ili\u015fkin Y\u0131ll\u0131k Gelir Vergisi Beyannamelerini 01-27 \u015eubat 2017 tarihleri aras\u0131nda vereceklerdir. &nbsp; Beyannameler \u00fczerinden hesaplanacak gelir vergisi 2 e\u015fit taksitte \u00f6denecek olup; birinci taksit 28 \u015eubat 2017 tarihine kadar, ikinci taksit ise 1-30 Haziran 2017 tarihleri aras\u0131nda \u00f6denecektir. &nbsp; Basit usulde tespit &hellip;\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2017-02-01T10:43:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-02-01T10:44:06+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\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\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/\",\"name\":\"Basit Usule Tabi M\u00fckellefler \u0130\u00e7in Gelir Vergisi Beyan D\u00f6nemi\",\"isPartOf\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2017-02-01T10:43:19+00:00\",\"dateModified\":\"2017-02-01T10:44:06+00:00\",\"author\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Basit Usule Tabi M\u00fckellefler \u0130\u00e7in Gelir Vergisi Beyan D\u00f6nemi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/#\/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\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Basit Usule Tabi M\u00fckellefler \u0130\u00e7in Gelir Vergisi Beyan D\u00f6nemi","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\/haber\/basit-usule-tabi-mukellefler-icin-gelir-vergisi-beyan-donemi\/","og_locale":"tr_TR","og_type":"article","og_title":"Basit Usule Tabi M\u00fckellefler \u0130\u00e7in Gelir Vergisi Beyan D\u00f6nemi","og_description":"Geliri sadece basit usulde tespit edilen ticari kazan\u00e7lardan olu\u015fan m\u00fckellefler, 2016 y\u0131l\u0131 kazan\u00e7lar\u0131na ili\u015fkin Y\u0131ll\u0131k Gelir Vergisi Beyannamelerini 01-27 \u015eubat 2017 tarihleri aras\u0131nda vereceklerdir. &nbsp; 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