Basit usul ko\u015fullar\u0131n\u0131 ta\u015f\u0131mayan gelir vergisi m\u00fckelleflerinin ticari kazan\u00e7lar\u0131 ger\u00e7ek usule g\u00f6re tespit edilir. Ger\u00e7ek usule tabi m\u00fckellefler tutacaklar\u0131 defterler y\u00f6n\u00fcnden iki s\u0131n\u0131fa ayr\u0131l\u0131rlar:<\/p>\n
– Birinci s\u0131n\u0131f tacirler<\/strong> (Bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar) Birinci S\u0131n\u0131f Tacirler (Bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar):<\/strong> \u0130kinci S\u0131n\u0131f Tacirler (\u0130\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutanlar):<\/strong> \u00a0<\/strong><\/p>\n Birinci S\u0131n\u0131ftan \u0130kinci S\u0131n\u0131fa Ge\u00e7i\u015f:<\/strong><\/p>\n \u0130\u015f hacmi bak\u0131m\u0131ndan I’inci s\u0131n\u0131fa dahil olan t\u00fcccarlar\u0131n durumlar\u0131 a\u015fa\u011f\u0131daki \u015fartlara uydu\u011fu takdirde, bunlar, bu \u015fartlar\u0131n tahakkukunu takip eden hesap d\u00f6neminden ba\u015flayarak, II’nci s\u0131n\u0131fa ge\u00e7ebilirler. \u0130kinci S\u0131n\u0131ftan Birinci S\u0131n\u0131fa Ge\u00e7i\u015f:<\/strong><\/p>\n \u0130\u015f hacmi bak\u0131m\u0131ndan II’nci s\u0131n\u0131fa dahil t\u00fcccarlar\u0131n durumlar\u0131 a\u015fa\u011f\u0131da yaz\u0131l\u0131 \u015fartlara uydu\u011fu takdirde bunlar bu \u015fartlar\u0131n tahakkukunu takip eden hesap d\u00f6neminden ba\u015flayarak I’inci s\u0131n\u0131fa ge\u00e7erler. Basit usul ko\u015fullar\u0131n\u0131 ta\u015f\u0131mayan gelir vergisi m\u00fckelleflerinin ticari kazan\u00e7lar\u0131 ger\u00e7ek usule g\u00f6re tespit edilir. Ger\u00e7ek usule tabi m\u00fckellefler tutacaklar\u0131 defterler y\u00f6n\u00fcnden iki s\u0131n\u0131fa ayr\u0131l\u0131rlar: – Birinci s\u0131n\u0131f tacirler (Bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar) – \u0130kinci s\u0131n\u0131f tacirler (\u0130\u015fletme Hesab\u0131 esas\u0131na g\u00f6re defter tutanlar) Birinci S\u0131n\u0131f Tacirler (Bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar): A\u015fa\u011f\u0131da yaz\u0131l\u0131 t\u00fcccarlar bilan\u00e7o …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[353,53],"tags":[223,224,23,225,422,137,211],"class_list":["post-857","post","type-post","status-publish","format-standard","","category-gib-2","category-muhasebe","tag-1-sinif","tag-2-sinif","tag-23","tag-bilanco","tag-defter-tutma","tag-gecis","tag-isletme"],"yoast_head":"\n
\n– \u0130kinci s\u0131n\u0131f tacirler<\/strong> (\u0130\u015fletme Hesab\u0131 esas\u0131na g\u00f6re defter tutanlar)<\/p>\n
\nA\u015fa\u011f\u0131da yaz\u0131l\u0131 t\u00fcccarlar bilan\u00e7o esas\u0131na g\u00f6re defter tutarlar;
\n– Sat\u0131n ald\u0131klar\u0131 mallar\u0131 oldu\u011fu gibi veya i\u015fledikten sonra satanlardan y\u0131ll\u0131k al\u0131mlar\u0131 veya sat\u0131\u015flar\u0131 tutarlar\u0131 Vergi Usul Kanunu 177 nci maddesinde belirtilen miktarlardan fazla olanlar (2012 y\u0131l\u0131 i\u00e7in y\u0131ll\u0131k al\u0131mlarda 140.000 TL veya y\u0131ll\u0131k sat\u0131\u015flarda 190.000 TL, 2013 y\u0131l\u0131 i\u00e7in y\u0131ll\u0131k al\u0131mlarda 150.000 TL veya y\u0131ll\u0131k sat\u0131\u015flarda 200.000 TL),
\n– Di\u011fer i\u015flerle u\u011fra\u015fanlardan bir y\u0131l i\u00e7inde elde ettikleri gayri safi i\u015f has\u0131lat\u0131 Vergi Usul Kanunu 177 nci maddesinde belirtilen miktar\u0131 a\u015fanlar (2012 y\u0131l\u0131 i\u00e7in 77.000 TL, 2013 y\u0131l\u0131 i\u00e7in 80.000 TL),
\n– Yukar\u0131da yaz\u0131l\u0131 i\u015fleri beraber yapanlardan i\u015f has\u0131lat\u0131n\u0131n be\u015f kat\u0131 ile y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131n toplam\u0131 Vergi Usul Kanunu 177 nci maddesinde belirtilen miktar\u0131 a\u015fanlar (2012 y\u0131l\u0131 i\u00e7in 140.000 TL, 2013 y\u0131l\u0131 i\u00e7in 150.000 TL),
\n– Her \u00e7e\u015fit ticaret \u015firketleri,
\n– Kurumlar vergisine tabi di\u011fer t\u00fczel ki\u015filer,
\n– Kendi istekleri ile bilan\u00e7o esas\u0131na g\u00f6re defter tutanlar.<\/p>\n
\nBirinci s\u0131n\u0131f tacirlerle ilgili \u015fartlar\u0131 ta\u015f\u0131mayanlar, ikinci s\u0131n\u0131f tacir say\u0131l\u0131rlar ve i\u015fletme hesab\u0131na g\u00f6re defter tutarlar.<\/p>\n
\na) Bir hesap d\u00f6neminin i\u015f hacmi, birinci s\u0131n\u0131f tacirler i\u00e7in belirtilmi\u015f olan hadlerden % 20’yi a\u015fan bir nispette d\u00fc\u015f\u00fck olursa veya;
\nb) Arka arkaya \u00fc\u00e7 d\u00f6nemin i\u015f hacmi, birinci s\u0131n\u0131f tacirler i\u00e7in belirtilmi\u015f olan hadlere nazaran % 20’ye kadar bir d\u00fc\u015f\u00fckl\u00fck g\u00f6sterirse.<\/p>\n
\na) Bir hesap d\u00f6neminin i\u015f hacmi, birinci s\u0131n\u0131f tacirler i\u00e7in belirtilmi\u015f olan hadlerden % 20’yi a\u015fan bir nispette fazla olursa, veya;
\nb) Arka arkaya 2 d\u00f6nemin i\u015f hacmi, birinci s\u0131n\u0131f tacirler i\u00e7in belirtilmi\u015f olan hadlere nazaran % 20’ye kadar bir fazlal\u0131k g\u00f6sterirse.<\/p>\n","protected":false},"excerpt":{"rendered":"