{"id":1652,"date":"2016-03-19T00:16:03","date_gmt":"2016-03-18T22:16:03","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/blog\/?p=1652"},"modified":"2016-03-19T00:16:03","modified_gmt":"2016-03-18T22:16:03","slug":"kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/","title":{"rendered":"Kat Kar\u015f\u0131l\u0131\u011f\u0131 \u0130n\u015faat \u0130\u015flerinde Belge ve Kay\u0131t D\u00fczeni"},"content":{"rendered":"

Kurumlar Vergisi Kanunu A\u00e7\u0131s\u0131ndan;<\/strong><\/p>\n

Kurumlar Vergisi Kanunun (KVK) 5\/1 (e) maddesine g\u00f6re kurumlar\u0131n, en az iki tam y\u0131l s\u00fcreyle aktiflerinde yer alan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar\u0131n % 75’lik k\u0131sm\u0131 kurumlar vergisinden istisnad\u0131r.<\/p>\n

1 Seri No.lu KVK Genel Tebli\u011fi\u2019nin 5.6.2.4.1. \u201cTa\u015f\u0131nmazlar ile i\u015ftirak hisselerinin para kar\u015f\u0131l\u0131\u011f\u0131 olmaks\u0131z\u0131n devir ve temliki, trampas\u0131 ve kamula\u015ft\u0131r\u0131lmas\u0131\u201d b\u00f6l\u00fcm\u00fcnde a\u015fa\u011f\u0131daki a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n

\u201c\u0130stisna uygulanabilmesi i\u00e7in ta\u015f\u0131nmazlar ile i\u015ftirak hisselerinin sat\u0131lmas\u0131 ve bu i\u015flemden bir kazan\u00e7 elde edilerek, satan kurumun mali yap\u0131s\u0131nda bir iyile\u015fmenin olmas\u0131 gerekmektedir. Bu nedenle, s\u00f6z konusu aktif kalemlerin para kar\u015f\u0131l\u0131\u011f\u0131 olmaks\u0131z\u0131n devir ve temliki, trampas\u0131 gibi i\u015flemler istisna kapsam\u0131na girmemektedir.<\/p>\n

Kat kar\u015f\u0131l\u0131\u011f\u0131nda arsa devrinde oldu\u011fu gibi, bir mal veya hakk\u0131n ba\u015fka bir mal veya hak ile de\u011fi\u015ftirilmesini ifade eden trampa i\u015flemlerinde de s\u00f6z konusu istisna h\u00fckm\u00fc uygulanmayacakt\u0131r.\u201d<\/p>\n

Buna g\u00f6re; arsa sat\u0131\u015f\u0131ndan elde edilecek kazan\u00e7 i\u00e7in KVK 5\/1 (e) istisnas\u0131ndan faydalan\u0131lamayacak olup, kazanc\u0131n tamam\u0131 kurumlar vergisine tabi olacakt\u0131r.<\/p>\n

Vergi Usul Kanunu A\u00e7\u0131s\u0131ndan;<\/strong><\/p>\n

Firmalar\u0131n arsa sahiplerine yapt\u0131klar\u0131 daire teslimini takiben 7 g\u00fcn i\u00e7erisinde dairelerin emsal bedelleri \u00fczerinden KDV\u2019li olarak fatura d\u00fczenlemeleri gerekmektedir.<\/p>\n

Arsa sahibinin ger\u00e7ek ki\u015fi olmas\u0131 durumunda teslim al\u0131nan arsa bedeli(*) hesaplanarak KDV\u2019siz ve Stopajs\u0131z gider pusulas\u0131 d\u00fczenlenerek tevsik edilecektir. Arsa sahibinin bir iktisadi i\u015fletme olmas\u0131 durumunda ise, teslim edilen arsa i\u00e7in arsa sahibi taraf\u0131ndan, \u015firketinizce kendisine teslim edilen dairelerin emsal bedeli \u00fczerinden fatura d\u00fczenlenmesi gerekmektedir.<\/p>\n

(*)Arsa bedeli ise, M\u00fcteahhit a\u00e7\u0131s\u0131ndan arsa sahibine teslim edilen daire ve i\u015fyerlerinin in\u015faat\u0131 i\u00e7in yap\u0131lan harcamalar\u0131n toplam\u0131n\u0131 olu\u015fturmakta olup, bu bedel in\u015faat maliyetinin de i\u00e7erisinde yer almaktad\u0131r.<\/p>\n

Dairelerin emsal bedellerinin belirlenmesi Vergi Usul Kanunu 267. Maddesinde yer ald\u0131\u011f\u0131 \u00fczere a\u015fa\u011f\u0131daki gibi tarif edilmi\u015ftir:<\/p>\n

“Emsal bedeli, ger\u00e7ek bedeli olmayan veya bilinmeyen veyahut do\u011fru olarak tespit edilemeyen bir mal\u0131n, de\u011ferleme g\u00fcn\u00fcnde sat\u0131lmas\u0131 halinde emsaline nazaran haiz olaca\u011f\u0131 de\u011ferdir.<\/p>\n

Emsal bedeli s\u0131ra ile a\u015fa\u011f\u0131daki esaslara g\u00f6re tayin olunur:<\/strong><\/p>\n

Birinci s\u0131ra: (Ortalama fiyat esas\u0131) ayn\u0131 cins ve nevideki mallardan s\u0131ra ile de\u011ferlemenin yap\u0131laca\u011f\u0131 ayda veya bir evvelki veya bir daha evvelki aylarda sat\u0131\u015f yap\u0131lm\u0131\u015fsa, emsal bedeli bu sat\u0131\u015flar\u0131n miktar ve tutar\u0131na g\u00f6re m\u00fckellef taraf\u0131ndan \u00e7\u0131kar\u0131lacak olan “Ortalama sat\u0131\u015f fiyat\u0131” ile hesaplan\u0131r. Bu esas\u0131n uygulanmas\u0131 i\u00e7in, ayl\u0131k sat\u0131\u015f miktar\u0131n\u0131n, emsal bedeli tayin olunacak her bir mal\u0131n miktar\u0131na nazaran %25’ten az olmamas\u0131 \u015fartt\u0131r.<\/p>\n

\u0130kinci s\u0131ra: (Maliyet bedeli esas\u0131) Emsal bedeli belli edilecek mal\u0131n, maliyet bedeli bilinir veya \u00e7\u0131kar\u0131lmas\u0131 m\u00fcmk\u00fcn olursa, bu takdirde m\u00fckellef bu maliyet bedeline, toptan sat\u0131\u015flar i\u00e7in %5, perakende sat\u0131\u015flar i\u00e7in %10 ilave etmek suretiyle emsal bedelini bizzat belli eder.<\/p>\n

\u00dc\u00e7\u00fcnc\u00fc s\u0131ra: (Takdir esas\u0131) Yukar\u0131da yaz\u0131l\u0131 esaslara g\u00f6re belli edilemeyen emsal bedelleri ilgililerin m\u00fcracaat\u0131 \u00fczerine takdir komisyonunca takdir yolu ile belli edilir. Takdirler, maliyet bedeli ve piyasa k\u0131ymetleri ara\u015ft\u0131r\u0131lmak ve kullan\u0131lm\u0131\u015f e\u015fya i\u00e7in ayr\u0131ca y\u0131pranma dereceleri nazara al\u0131nmak suretiyle yap\u0131l\u0131r. Takdir edilen bedellere m\u00fckelleflerin vergi mahkemesinde dava a\u00e7ma hakk\u0131 mahfuzdur. Ancak, dava a\u00e7\u0131lmas\u0131 verginin tahakkuk ve tahsilini durdurmaz.<\/p>\n

Emsal bedelinin m\u00fckellef taraf\u0131ndan bizzat hesapland\u0131\u011f\u0131 hallerde, bu hesaplara ait kay\u0131t ve cetveller ispat edici ka\u011f\u0131tlar olarak muhafaza edilir.\u201d<\/p>\n

Har\u00e7lar Kanunu A\u00e7\u0131s\u0131ndan;<\/strong><\/p>\n

Kat kar\u015f\u0131l\u0131\u011f\u0131 daire teslimlerinde dairelerin de\u011feri Har\u00e7lar Kanunu Madde 60\u2019ta belirtildi\u011fi \u00fczere \u201ci\u015flemlerin nevi ve mahiyetine g\u00f6re, de\u011fer esas\u0131 \u00fczerinden nisp\u00ee veya maktu olarak al\u0131n\u0131r.\u201d<\/p>\n

Ayn\u0131 kanunun 63. Maddesinde ise,<\/p>\n

\u201cMadde 63 – Bu Kanunda s\u00f6z\u00fc edilen “kay\u0131tl\u0131 de\u011fer” veya ” eml\u00e2k vergisi de\u011feri” deyimi; 1319 say\u0131l\u0131 Eml\u00e2k Vergisi Kanununun 29 uncu maddesine g\u00f6re belirlenen vergi de\u011ferini ifade eder.<\/p>\n

Gayrimenkul devir ve iktisaplar\u0131nda tapu ve kadastro harc\u0131, emlak vergisi de\u011ferinden az olmamak \u00fczere, beyan edilen devir ve iktisap bedeli \u00fczerinden hesaplan\u0131r.<\/p>\n

Kat irtifakl\u0131 gayrimenkul devir ve iktisaplar\u0131nda har\u00e7, devir ve iktisap bedelinin tamam\u0131 \u00fczerinden hesaplan\u0131r.<\/p>\n

Tapuda yap\u0131lan i\u015flemden sonra, emlak vergisi de\u011ferinden daha d\u00fc\u015f\u00fck bir bedel \u00fczerinden har\u00e7 \u00f6dendi\u011finin veya beyan edilen devir ve iktisap bedelinin ger\u00e7ek durumu yans\u0131tmad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde, aradaki farka isabet eden har\u00e7 ikmalen veya re\u2019sen tarh edilir. Bu suretle tarh edilecek tapu ve kadastro harc\u0131 i\u00e7in, 213 say\u0131l\u0131 Vergi Usul Kanununda yer alan vergi ziya\u0131 cezas\u0131 % 25 nispetinde uygulan\u0131r. Takdir komisyonu kararlar\u0131na istinaden bu f\u0131kra uyar\u0131nca tarhiyat yap\u0131lamaz.\u201d denilmektedir.<\/p>\n

Buna g\u00f6re kat kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde Tapu Harc\u0131n\u0131n belirlenmesinde emlak vergisi de\u011feri g\u00f6z \u00f6n\u00fcne al\u0131narak beyan edilmesi gerekmektedir.<\/p>\n

KDV Kanunu A\u00e7\u0131s\u0131ndan;<\/strong><\/p>\n

a) Arsa Sahibinin \u015eirket Olmas\u0131 Durumunda:<\/strong><\/p>\n

M\u00fcteahhit firmalar\u0131n kat kar\u015f\u0131l\u0131\u011f\u0131 daire teslimleriyle ilgili olarak KDV Kanunu Md. 17\/4-r\u2019de yer alan \u201ckurumlar\u0131n aktifinde veya belediyeler ile il \u00f6zel idarelerinin m\u00fclkiyetinde, en az iki tam y\u0131l s\u00fcreyle bulunan i\u015ftirak hisseleri ile ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131 suretiyle ger\u00e7ekle\u015fen devir ve teslimler ile bankalara bor\u00e7lu olanlar\u0131n ve kefillerinin bor\u00e7lar\u0131na kar\u015f\u0131l\u0131k ta\u015f\u0131nmaz ve i\u015ftirak hisselerinin (m\u00fczayede mahallerinde yap\u0131lan sat\u0131\u015flar dahil) bankalara devir ve teslimlerinin KDV’den m\u00fcstesnad\u0131r\u201d h\u00fckm\u00fc gere\u011fi olarak KDV istisnas\u0131ndan yararlanmas\u0131 ise istisna kapsam\u0131ndaki k\u0131ymetlerin ticaretini yapan kurumlar\u0131n, bu ama\u00e7la aktiflerinde bulundurduklar\u0131 ta\u015f\u0131nmaz ve i\u015ftirak hisselerinin teslimlerinin istisna kapsam\u0131 d\u0131\u015f\u0131nda oldu\u011fundan m\u00fcmk\u00fcn bulunmamaktad\u0131r.<\/p>\n

Ayr\u0131ca, arsa devri suretiyle m\u00fcteahhitten al\u0131nan ba\u011f\u0131ms\u0131z b\u00f6l\u00fcmlerin m\u00fcteahhit taraf\u0131ndan teslimi KDV’ye tabidir. Bu durumda arsa, KDV istisnas\u0131 kapsam\u0131nda m\u00fcteahhide KDV hesaplanmaks\u0131z\u0131n devredilirken, m\u00fcteahhitten al\u0131nan ba\u011f\u0131ms\u0131z b\u00f6l\u00fcmler i\u00e7in arsa sahibi taraf\u0131ndan m\u00fcteahhide KDV \u00f6denmesi gerekecektir. Dolay\u0131s\u0131yla arsan\u0131n KDV’siz devri durumu arsa sahibi aleyhine sonu\u00e7 do\u011furacakt\u0131r. Bu a\u00e7\u0131dan da arsa sahibince m\u00fcteahhide devredilen arsa i\u00e7in KDV istisnas\u0131n\u0131n uygulanmamas\u0131 ve devrin KDV’li olarak yap\u0131lmas\u0131, KDV y\u00fck\u00fcn\u00fc ortadan kald\u0131racakt\u0131r.<\/p>\n

Yine ayr\u0131ca kat kar\u015f\u0131l\u0131\u011f\u0131 arsa tesliminin sat\u0131\u015f de\u011fil trampa h\u00fckm\u00fcnde oldu\u011fu bu nedenle de KDV istisnas\u0131ndan yararlan\u0131lamayaca\u011f\u0131 y\u00f6n\u00fcnde g\u00f6r\u00fc\u015fler de bulunmaktad\u0131r.<\/p>\n

Sonu\u00e7 olarak, arsa teslimleri genel oranda KDV’ye tabidir. Ancak, teslime konu arsalar, en az iki tam y\u0131l s\u00fcreyle \u015firketin aktifinde kay\u0131tl\u0131 olmas\u0131 halinde (arsa sahibi \u015firketin faaliyet konusunda arsa al\u0131m-sat\u0131m i\u015fleminin yer almamas\u0131 ve bu i\u015fin ticaretini yapmamas\u0131 \u015fart\u0131yla) Kanunun 17\/4-r maddesi kapsam\u0131nda KDV’den istisna olacakt\u0131r.<\/p>\n

b) M\u00fcteahhit Taraf\u0131ndan Yap\u0131lan Teslim:<\/strong><\/p>\n

M\u00fcteahhit taraf\u0131ndan arsa sahibine arsan\u0131n kar\u015f\u0131l\u0131\u011f\u0131 olarak yap\u0131lan teslimlerde, emsal bedel \u00fczerinden KDV uygulan\u0131r.<\/p>\n

Emsal bedelin belirlenmesinde ayr\u0131ca KDV kanunu 27\/4 maddesinde \u201c Katma de\u011fer vergisi uygulamas\u0131 bak\u0131m\u0131ndan emsal bedelin tayininde genel idare giderleri ve genel giderlerden mamule d\u00fc\u015fen hissenin bedele kat\u0131lmas\u0131 mecburidir.\u201d denilmi\u015ftir. Buna g\u00f6re maliyet bedellerinin hesaplanmas\u0131 s\u0131ras\u0131nda Genel Y\u00f6netim giderlerinin projeye isabet eden k\u0131s\u0131mlar\u0131n\u0131n da bu bedele dahil edilmesi gerekecektir.<\/p>\n

Yine 60 numaral\u0131 KDV sirk\u00fcleri 1.8.1. maddesi uyar\u0131nca, \u201cArsan\u0131n bir iktisadi i\u015fletmeye dahil olmas\u0131 veya arsa sahibinin arsa al\u0131m sat\u0131m\u0131n\u0131 mutad ve s\u00fcrekli bir faaliyet olarak s\u00fcrd\u00fcrmesi halinde, vergiyi do\u011furan olay\u0131n vuku buldu\u011fu tarihte, m\u00fcteahhide yap\u0131lan bu arsa teslimi nedeniyle d\u00fczenlenecek faturada arsa kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nan ba\u011f\u0131ms\u0131z birimlerin emsal bedeli (arsa pay\u0131 dahil) \u00fczerinden genel oranda KDV hesaplanmas\u0131 gerekmektedir.\u201d denilmektedir.<\/p>\n

Daire teslimleri i\u00e7in d\u00fczenlenecek faturalarda yer alacak KDV oran\u0131 ise, KDV Genel Uygulama Tebli\u011finin 2.1.3. maddesinde yer ald\u0131\u011f\u0131 \u00fczere belirlenmesi, bu tebli\u011f uyar\u0131nca 150 m2\u2019yi ge\u00e7iyorsa %18, ge\u00e7miyorsa %1 uygulanmas\u0131 gerekmektedir. Tebli\u011fin ilgili k\u0131sm\u0131 a\u015fa\u011f\u0131daki gibidir:<\/p>\n

2.1.3. Net Alan<\/p>\n

Net alan deyimi “konut i\u00e7erisinde duvarlar aras\u0131nda kalan temiz alan” olarak tan\u0131mlanan faydal\u0131 alan\u0131 ifade etmekte olup, plan ve proje gere\u011fi konut d\u0131\u015f\u0131nda bir ama\u00e7la kullan\u0131lacak b\u00f6l\u00fcmleri de ihtiva eden in\u015faatlarda indirimli oran sadece konut olarak kullan\u0131lacak b\u00f6l\u00fcmlere uygulan\u0131r.<\/p>\n

Net alan\u0131n hesaplanmas\u0131 konusunda a\u015fa\u011f\u0131daki \u015fekilde hareket edilir:<\/p>\n

a.Balkon, k\u00f6m\u00fcrl\u00fck, garaj, asans\u00f6r bo\u015flu\u011fu ve benzeri yerler, konutlardan ayr\u0131 olarak kullan\u0131lmalar\u0131 m\u00fcmk\u00fcn olmad\u0131\u011f\u0131ndan prensip olarak net alan hesab\u0131na dahildir.<\/p>\n

b.Faydal\u0131 alan genel olarak duvar y\u00fczlerinde 2,5 cm s\u0131va bulundu\u011fu kabul edilerek, proje \u00fczerinde g\u00f6sterilmi\u015f bulunan kaba yap\u0131 boyutlar\u0131n\u0131n her birinden 5’er cm. d\u00fc\u015f\u00fclmek suretiyle hesaplan\u0131r.<\/p>\n

Ancak;<\/p>\n

-Konutlarda kap\u0131 ve pencere \u015feritleri, duman ve \u00e7\u00f6p bacas\u0131 \u00e7\u0131k\u0131nt\u0131lar\u0131, \u0131\u015f\u0131kl\u0131klar ve hava bacalar\u0131,<\/p>\n

-Karkas binalardaki kolonlar\u0131n duvarlardan ta\u015fan di\u015fleri,<\/p>\n

-Bir konuttaki balkonlar\u0131n veya arsa zemininden 0,75 m\u2019den y\u00fcksek teraslar\u0131n toplam\u0131n\u0131n 2 m2’si \u00e7ok katl\u0131 binalarda yap\u0131lan \u00e7ekme katlar\u0131n etraf\u0131nda kalan ve ticaret b\u00f6lgelerinde zemin katlar\u0131n kom\u015fu hududuna kadar uzamas\u0131 ile meydana gelen teraslar,<\/p>\n

-\u00c7ok katl\u0131 binalarda genel giri\u015f, merdiven, sahanl\u0131klar ve asans\u00f6rler,<\/p>\n

-\u0130ki katl\u0131 tek ev olarak yap\u0131lan konutlarda i\u00e7 merdivenlerin alt\u0131nda 1,75 m. y\u00fcksekli\u011finden az olan yerler,<\/p>\n

-Bodrumlarda konut ba\u015f\u0131na bir adet, konutun bulundu\u011fu bina d\u0131\u015f\u0131nda konut ba\u015f\u0131na 4 m2’den b\u00fcy\u00fck olmamak \u00fczere yap\u0131lan k\u00f6m\u00fcrl\u00fck veya depo,<\/p>\n

-Kalorifer dairesi, yak\u0131t deposu, s\u0131\u011f\u0131nak, kap\u0131c\u0131 dairesi, m\u00fc\u015fterek hizmete ayr\u0131lan depo, \u00e7ama\u015f\u0131rl\u0131k,<\/p>\n

-Bina i\u00e7indeki garajlar ile bina d\u0131\u015f\u0131nda konut ba\u015f\u0131na 18 m2’den b\u00fcy\u00fck olmamak \u00fczere yap\u0131lan garajlar<\/p>\n

faydal\u0131 alan d\u0131\u015f\u0131ndad\u0131r.<\/p>\n

Bina d\u0131\u015f\u0131ndaki k\u00f6m\u00fcrl\u00fck ve depolar\u0131n 4 m2’yi, garajlar\u0131n 18 m2’yi a\u015fan k\u0131sm\u0131, ait olduklar\u0131 konutun faydal\u0131 alan\u0131na dahil edilirler.<\/p>\n

\u00d6te yandan Dan\u0131\u015ftay 4. Dairesi son zamanlarda in\u015faat sekt\u00f6r\u00fcnden gelen net alan\u0131n hesab\u0131 konusunda itirazlar\u0131 hakl\u0131 bularak, Tebli\u011fin ilgili b\u00f6l\u00fcm\u00fcn\u00fcn y\u00fcr\u00fcrl\u00fc\u011f\u00fcn\u00fc oy\u00e7oklu\u011fuyla durdurdu (Dan\u0131\u015ftay 4. Dairesi\u2019nin 10.12.2014 tarihli ve E.2014\/4835 say\u0131l\u0131 Karar\u0131).<\/p>\n

Ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm net alan\u0131; ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm i\u00e7erisindeki kapal\u0131 olup duvarlar aras\u0131nda kalan net alan olarak tan\u0131mland\u0131.<\/p>\n

A\u00e7\u0131k \u00e7\u0131kmalar, balkonlar, zemin, \u00e7at\u0131 ve kat teraslar\u0131, kat ve \u00e7at\u0131 bah\u00e7eleri gibi en az bir cephesi a\u00e7\u0131k olan mek\u00e2nlar ile ayn\u0131 katta veya farkl\u0131 katta olup ba\u011f\u0131ms\u0131z b\u00f6l\u00fcm\u00fcn eklentisi olan mek\u00e2nlar (depo ve k\u00f6m\u00fcrl\u00fck gibi), otoparklar ve ortak alanlar ile genel giri\u015f, merdiven, sahanl\u0131klar ve asans\u00f6r bo\u015fluklar\u0131 net alan hesab\u0131na dahil edilmedi.<\/p>\n

Maliyet Bedeli Esas\u0131na G\u00f6re Hesaplama \u00d6rne\u011fi;<\/strong><\/p>\n

M\u00fcteahhit Firman\u0131n arsa kar\u015f\u0131l\u0131\u011f\u0131nda arsa sahiplerine d\u00fczenleyece\u011fi faturada yer alacak emsal bedelin maliyet esas\u0131na g\u00f6re hesaplamas\u0131 a\u015fa\u011f\u0131daki \u00f6rnekteki gibi olacakt\u0131r (\u0130n\u015faat sonucunda yap\u0131lacak 10 Dairenin 5 adedinin Arsa sahibine verilece\u011fi, ba\u015fkaca bir para verilmedi\u011fi ve her bir dairenin maliyet bedelinin ayn\u0131 oldu\u011fu g\u00f6z \u00f6n\u00fcne al\u0131nm\u0131\u015ft\u0131r):<\/p>\n

710\u00a0Direkt \u0130lk Madde ve Malzeme Gd.\u00a0400.000,00-TL<\/p>\n

720\u00a0Direkt \u0130\u015f\u00e7ilik Giderleri\u00a0100.000,00-TL<\/p>\n

730\u00a0Genel \u00dcretim Giderleri\u00a0350.000,00-TL<\/p>\n

770\u00a0Genel Y\u00f6netim Giderlerinden Pay\u00a050.000,00-TL<\/p>\n

780\u00a0Finansman Giderleri\u00a0100.000,00-TL<\/p>\n

TOPLAM:\u00a01.000.000,00-TL<\/p>\n

\u0130n\u015fa edilen her bir dairenin maliyet bedeli\u00a01.000.000,00\/10=100.000,00TL<\/p>\n

*5 adet Daire bedeli arsa sahibine verilecektir.<\/p>\n

1.000.000,00\/2=500.000,00TL (arsa bedeli bu tutara isabet etmektedir.)<\/p>\n

\u0130n\u015fa edilen her bir daireye isabet eden arsa pay\u0131 bedeli 500.000,00\/10=50.000,00TL<\/p>\n

Arsa Pay\u0131 dahil daire bedeli 100.000,00+50.000,00=150.000,00TL<\/p>\n

V.U.K 267 Maddesi uyar\u0131nca maliyete eklenecek tutar (toptan sat\u0131\u015fta %5, perakende sat\u0131\u015fta %10 al\u0131nacakt\u0131r.)<\/p>\n

150.000,00*1,10= 165.000,00TL (arsa sahibine d\u00fczenlenecek faturada yer alacak daire ba\u015f\u0131na d\u00fc\u015fen emsal bedel)<\/p>\n

Arsa sahibine faturalanacak tutarlar\u0131n hesaplanmas\u0131 s\u0131ras\u0131nda ise, \u00d6ncelikle VUK 267.madde kapsam\u0131nda emsal de\u011ferlerin t\u00fcm\u00fcn\u00fcn g\u00f6z \u00f6n\u00fcne al\u0131nmas\u0131 gerekmektedir.<\/p>\n

\u00d6rne\u011fin;<\/p>\n

Ortalama Fiyat Esas\u0131: \u00d6nceden bir sat\u0131\u015f olmu\u015fsa ve arsa sahibine verilen daireler bu daireler ile ayn\u0131 \u00f6zelliklere haizse bu de\u011feri tespit edilecektir.<\/p>\n

Maliyet Art\u0131 Y\u00f6ntemi: Maliyet bedeli \u00fczerine arsa sahibinin vergi m\u00fckellefi olmamas\u0131 halinde %10 vergi m\u00fckellefi ise %5 kar marj\u0131 ekleyip bu de\u011fer de hesaplanacakt\u0131r.<\/p>\n

Takdir Komisyonu: Bu yolu denemek i\u015fletme a\u00e7\u0131s\u0131ndan ciddi maliyet olu\u015fturaca\u011f\u0131ndan burada emlak vergisi de\u011ferini esas al\u0131nmas\u0131 uygun olacakt\u0131r. \u015e\u00f6yle ki, takdir komisyonu tespitinin emlak vergisi de\u011ferinin[1] \u00fczerinde \u00e7\u0131kaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fclmemektedir.<\/p>\n

\u0130htiyatl\u0131l\u0131k ilkesi gere\u011fi, hesaplamalar sonucu \u00e7\u0131kan en y\u00fcksek de\u011feri KDV matrah\u0131 kabul edip, faturan\u0131n bu \u015fekilde kesilmesi KDV ve Tapu harc\u0131 ziya\u0131n\u0131 engelleyecektir.<\/p>\n

CANER TI\u011eCI<\/strong>
\n caner4182@outlook.com<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Kurumlar Vergisi Kanunu A\u00e7\u0131s\u0131ndan;<\/p>\n

Kurumlar Vergisi Kanunun (KVK) 5\/1 (e) maddesine g\u00f6re kurumlar\u0131n, en az iki tam y\u0131l s\u00fcreyle aktiflerinde yer alan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar\u0131n % 75’lik k\u0131sm\u0131 kurumlar vergisinden istisnad\u0131r.<\/p>\n

1 Seri No.lu KVK Genel Tebli\u011fi\u2019nin 5.6.2.4.1. \u201cTa\u015f\u0131nmazlar ile i\u015ftirak hisselerinin para kar\u015f\u0131l\u0131\u011f\u0131 olmaks\u0131z\u0131n devir ve temliki, trampas\u0131 ve kamula\u015ft\u0131r\u0131lmas\u0131\u201d b\u00f6l\u00fcm\u00fcnde a\u015fa\u011f\u0131daki a\u00e7\u0131klamalara yer verilmi\u015ftir.<\/p>\n","protected":false},"author":404,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[30],"tags":[253,377,378,380,376,375,379,35],"class_list":["post-1652","post","type-post","status-publish","format-standard","","category-genel","tag-belge","tag-insaat","tag-isleri","tag-kanun","tag-karsiligi","tag-kat","tag-kayitlar","tag-vergi"],"yoast_head":"\nKat Kar\u015f\u0131l\u0131\u011f\u0131 \u0130n\u015faat \u0130\u015flerinde Belge ve Kay\u0131t D\u00fczeni<\/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\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kat Kar\u015f\u0131l\u0131\u011f\u0131 \u0130n\u015faat \u0130\u015flerinde Belge ve Kay\u0131t D\u00fczeni\" \/>\n<meta property=\"og:description\" content=\"Kurumlar Vergisi Kanunu A\u00e7\u0131s\u0131ndan; Kurumlar Vergisi Kanunun (KVK) 5\/1 (e) maddesine g\u00f6re kurumlar\u0131n, en az iki tam y\u0131l s\u00fcreyle aktiflerinde yer alan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar\u0131n % 75'lik k\u0131sm\u0131 kurumlar vergisinden istisnad\u0131r. 1 Seri No.lu KVK Genel Tebli\u011fi\u2019nin 5.6.2.4.1. \u201cTa\u015f\u0131nmazlar ile i\u015ftirak hisselerinin para kar\u015f\u0131l\u0131\u011f\u0131 olmaks\u0131z\u0131n devir ve temliki, trampas\u0131 ve kamula\u015ft\u0131r\u0131lmas\u0131\u201d b\u00f6l\u00fcm\u00fcnde a\u015fa\u011f\u0131daki a\u00e7\u0131klamalara yer verilmi\u015ftir.\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.muhasebedersleri.com\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/\" \/>\n<meta property=\"og:site_name\" content=\"Muhasebe Blog\" \/>\n<meta property=\"article:published_time\" content=\"2016-03-18T22:16:03+00:00\" \/>\n<meta name=\"author\" content=\"caner t\u0131\u011fc\u0131\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"caner t\u0131\u011fc\u0131\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/\",\"url\":\"http:\/\/www.muhasebedersleri.com\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/\",\"name\":\"Kat Kar\u015f\u0131l\u0131\u011f\u0131 \u0130n\u015faat \u0130\u015flerinde Belge ve Kay\u0131t D\u00fczeni\",\"isPartOf\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#website\"},\"datePublished\":\"2016-03-18T22:16:03+00:00\",\"dateModified\":\"2016-03-18T22:16:03+00:00\",\"author\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/7a62f2f716658f7b81ef5134c2743cb9\"},\"breadcrumb\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"http:\/\/www.muhasebedersleri.com\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"https:\/\/www.muhasebedersleri.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Kat Kar\u015f\u0131l\u0131\u011f\u0131 \u0130n\u015faat \u0130\u015flerinde Belge ve Kay\u0131t D\u00fczeni\"}]},{\"@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\/7a62f2f716658f7b81ef5134c2743cb9\",\"name\":\"caner t\u0131\u011fc\u0131\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/39965f0092789dac1ecaa50d059a86c3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/39965f0092789dac1ecaa50d059a86c3?s=96&d=mm&r=g\",\"caption\":\"caner t\u0131\u011fc\u0131\"},\"description\":\"hayat\u0131n\u0131 muhasebe ve muhasebenin geli\u015fimine adam\u0131\u015f\",\"url\":\"https:\/\/www.muhasebedersleri.com\/blog\/author\/ctcaner\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Kat Kar\u015f\u0131l\u0131\u011f\u0131 \u0130n\u015faat \u0130\u015flerinde Belge ve Kay\u0131t D\u00fczeni","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\/blog\/kat-karsiligi-insaat-islerinde-belge-ve-kayit-duzeni\/","og_locale":"tr_TR","og_type":"article","og_title":"Kat Kar\u015f\u0131l\u0131\u011f\u0131 \u0130n\u015faat \u0130\u015flerinde Belge ve Kay\u0131t D\u00fczeni","og_description":"Kurumlar Vergisi Kanunu A\u00e7\u0131s\u0131ndan; 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