{"id":839,"date":"2013-02-26T19:53:59","date_gmt":"2013-02-26T17:53:59","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=839"},"modified":"2013-02-26T19:56:13","modified_gmt":"2013-02-26T17:56:13","slug":"serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/","title":{"rendered":"Serbest Meslek Kazan\u00e7lar\u0131na Tabi M\u00fckellefler \u0130\u00e7in Vergi Rehberi"},"content":{"rendered":"<p>Serbest meslek kazan\u00e7lar\u0131n\u0131n vergilendirilmesine ili\u015fkin olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan \u201cSerbest Meslek Kazan\u00e7lar\u0131 Vergi Rehberi\u201dne elektronik ortamda gib.gov.tr internet sayfas\u0131nda yer alan \u201cFormlar ve Yay\u0131nlar\u201d b\u00f6l\u00fcm\u00fcnden ula\u015fabilirsiniz.<\/p>\n<p>2012 y\u0131l\u0131nda serbest meslek kazanc\u0131 elde eden m\u00fckelleflerimize y\u00f6nelik olarak haz\u0131rlanan Rehberde; serbest meslek faaliyeti ve serbest meslek kazanc\u0131, serbest meslek erbablar\u0131, serbest meslek kazanc\u0131n\u0131n tespiti ve has\u0131lattan indirilecek giderler, serbest meslek kazan\u00e7lar\u0131nda vergi tevkifat\u0131, serbest meslek erbab\u0131n\u0131n tutaca\u011f\u0131 defter, serbest meslek kazan\u00e7lar\u0131n\u0131n beyan\u0131 ve beyanname \u00fczerinde yap\u0131lacak indirimlere ili\u015fkin konulara yer verilmi\u015ftir.<\/p>\n<p><strong>Serbest meslek faaliyeti,<\/strong> sermayeden \u00e7ok \u015fahsi mesaiye, ilmi veya mesleki bilgiye veya ihtisasa dayanan ve ticari niteli\u011fi olmayan i\u015flerin i\u015fverene ba\u011fl\u0131 olmaks\u0131z\u0131n \u015fahsi sorumluluk alt\u0131nda kendi nam ve hesab\u0131na yap\u0131lmas\u0131d\u0131r.<\/p>\n<p>Her t\u00fcrl\u00fc serbest meslek faaliyetinden do\u011fan kazan\u00e7lar<strong> serbest <\/strong><strong>meslek kazanc\u0131d\u0131r.<\/strong> Tahkim i\u015fleri dolay\u0131s\u0131yla hakemlerin ald\u0131klar\u0131 \u00fccretler ile kollektif, adi komandit ve adi \u015firketler taraf\u0131ndan yap\u0131lan serbest meslek faaliyeti neticesinde do\u011fan kazan\u00e7lar da, serbest meslek kazanc\u0131d\u0131r.<\/p>\n<p>Serbest meslek faaliyetini mutad meslek halinde ifa edenler, <strong>serbest <\/strong> <strong>meslek erbab\u0131d\u0131r.<\/strong><\/p>\n<p>Bir hesap d\u00f6nemi i\u00e7inde serbest meslek faaliyeti kar\u015f\u0131l\u0131\u011f\u0131 olarak tahsil edilen para ve ay\u0131nlar ile di\u011fer suretlerle sa\u011flanan ve para ile temsil edilebilen menfaatlerden bu faaliyet dolay\u0131s\u0131yla yap\u0131lan (\u00f6denen) giderler indirildikten sonra kalan fark <strong>serbest meslek kazanc\u0131d\u0131r<\/strong>.<\/p>\n<p>Serbest meslek erbab\u0131 \u201c<strong>Serbest Meslek Kazan\u00e7 Defteri<\/strong>\u201d tutmak zorundad\u0131r.<\/p>\n<p>Serbest meslek kazanc\u0131 elde eden m\u00fckellefler 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 <strong>ge\u00e7ici vergi<\/strong> \u00f6derler.<\/p>\n<p>Beyanname \u00fczerinden hesaplanan gelir vergisi, <strong>2013 y\u0131l\u0131n\u0131n Mart <\/strong> <strong>ve Temmuz aylar\u0131nda iki e\u015fit taksitle \u00f6denecektir.<\/strong> Hesaplanan vergi, ba\u011fl\u0131 bulunan vergi dairesinin bildirilmesi \u015fart\u0131 ile herhangi bir vergi dairesine \u00f6denebilece\u011fi gibi vergi tahsiline yetkili banka \u015fubelerine de \u00f6denebilecektir.<\/p>\n<p><strong><a href=\"http:\/\/www.gib.gov.tr\/fileadmin\/beyannamerehberi\/2013serbestmeslek.pdf\" target=\"_blank\">2013 Serbest Meslek Kazan\u00e7lar\u0131 Vergi Rehberi<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Serbest meslek kazan\u00e7lar\u0131n\u0131n vergilendirilmesine ili\u015fkin olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan \u201cSerbest Meslek Kazan\u00e7lar\u0131 Vergi Rehberi\u201dne elektronik ortamda gib.gov.tr internet sayfas\u0131nda yer alan \u201cFormlar ve Yay\u0131nlar\u201d b\u00f6l\u00fcm\u00fcnden ula\u015fabilirsiniz. 2012 y\u0131l\u0131nda serbest meslek kazanc\u0131 elde eden m\u00fckelleflerimize y\u00f6nelik olarak haz\u0131rlanan Rehberde; serbest meslek faaliyeti ve serbest meslek kazanc\u0131, serbest meslek erbablar\u0131, serbest meslek kazanc\u0131n\u0131n tespiti ve &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353],"tags":[416,38,67,417,5,30],"class_list":["post-839","post","type-post","status-publish","format-standard","","category-gib-2","tag-kazanc","tag-meslek","tag-mukellef","tag-rehber","tag-serbest","tag-vergi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Serbest Meslek Kazan\u00e7lar\u0131na Tabi M\u00fckellefler \u0130\u00e7in Vergi 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=\"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Serbest Meslek Kazan\u00e7lar\u0131na Tabi M\u00fckellefler \u0130\u00e7in Vergi Rehberi\" \/>\n<meta property=\"og:description\" content=\"Serbest meslek kazan\u00e7lar\u0131n\u0131n vergilendirilmesine ili\u015fkin olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan \u201cSerbest Meslek Kazan\u00e7lar\u0131 Vergi Rehberi\u201dne elektronik ortamda gib.gov.tr internet sayfas\u0131nda yer alan \u201cFormlar ve Yay\u0131nlar\u201d b\u00f6l\u00fcm\u00fcnden ula\u015fabilirsiniz. 2012 y\u0131l\u0131nda serbest meslek kazanc\u0131 elde eden m\u00fckelleflerimize y\u00f6nelik olarak haz\u0131rlanan Rehberde; serbest meslek faaliyeti ve serbest meslek kazanc\u0131, serbest meslek erbablar\u0131, serbest meslek kazanc\u0131n\u0131n tespiti ve &hellip;\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2013-02-26T17:53:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2013-02-26T17:56:13+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=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/\",\"name\":\"Serbest Meslek Kazan\u00e7lar\u0131na Tabi M\u00fckellefler \u0130\u00e7in Vergi Rehberi\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2013-02-26T17:53:59+00:00\",\"dateModified\":\"2013-02-26T17:56:13+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Serbest Meslek Kazan\u00e7lar\u0131na Tabi M\u00fckellefler \u0130\u00e7in Vergi Rehberi\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/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":"Serbest Meslek Kazan\u00e7lar\u0131na Tabi M\u00fckellefler \u0130\u00e7in Vergi 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":"http:\/\/www.muhasebedersleri.com\/haber\/serbest-meslek-kazanclarina-tabi-mukellefler-icin-vergi-rehberi\/","og_locale":"tr_TR","og_type":"article","og_title":"Serbest Meslek Kazan\u00e7lar\u0131na Tabi M\u00fckellefler \u0130\u00e7in Vergi Rehberi","og_description":"Serbest meslek kazan\u00e7lar\u0131n\u0131n vergilendirilmesine ili\u015fkin olarak Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan \u201cSerbest Meslek Kazan\u00e7lar\u0131 Vergi Rehberi\u201dne elektronik ortamda gib.gov.tr internet sayfas\u0131nda yer alan \u201cFormlar ve Yay\u0131nlar\u201d b\u00f6l\u00fcm\u00fcnden ula\u015fabilirsiniz. 2012 y\u0131l\u0131nda serbest meslek kazanc\u0131 elde eden m\u00fckelleflerimize y\u00f6nelik olarak haz\u0131rlanan Rehberde; 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