{"id":763,"date":"2013-02-06T16:44:52","date_gmt":"2013-02-06T14:44:52","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=763"},"modified":"2013-02-06T16:49:18","modified_gmt":"2013-02-06T14:49:18","slug":"asgari-gecim-indiriminden-kimler-yararlanir-kimler-yararlanamaz","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/asgari-gecim-indiriminden-kimler-yararlanir-kimler-yararlanamaz\/","title":{"rendered":"Asgari Ge\u00e7im \u0130ndiriminden Kimler Yararlan\u0131r, Kimler Yararlanamaz"},"content":{"rendered":"<p><strong>Asgari ge\u00e7im indiriminden yararlananlar;<\/strong><\/p>\n<p>&#8211; \u00dccretleri ger\u00e7ek usulde vergilendirilen tam m\u00fckellef ger\u00e7ek ki\u015filer (Di\u011fer bir ifade ile \u00fccretleri tevkif suretiyle vergilendirilen tam m\u00fckellef ki\u015filer),<br \/>\n&#8211; Tevkifata tabi tutulmam\u0131\u015f \u00fccret gelirlerini y\u0131ll\u0131k beyanname ile bildirenler,<br \/>\n&#8211; Gelir Vergisi Kanununun 61. maddesi kapsam\u0131nda \u00fccret kapsam\u0131nda de\u011ferlendirilen \u00fccret geliri elde edenler (\u00d6rne\u011fin; sosyal g\u00fcvenlik destekleme primi \u00f6demek suretiyle \u00e7al\u0131\u015fanlar ile kurumlar\u0131n y\u00f6netiminde g\u00f6revli olanlar) <strong>yararlan\u0131r.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Asgari ge\u00e7im indiriminden yararlanmayanlar;<\/strong><\/p>\n<p>&#8211; \u00dccretleri di\u011fer \u00fccret kapsam\u0131nda vergilendirilen hizmet erbab\u0131 (Bunlar;<br \/>\na) Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar;<br \/>\nb) \u00d6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler;<br \/>\nc) \u00d6zel in\u015faat sahiplerinin \u00fccretle \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 in\u015faat i\u015f\u00e7ileri;<br \/>\nd) Gayri menkul sermaye irad\u0131 sahibi yan\u0131nda \u00e7al\u0131\u015fanlar;<br \/>\ne) Ger\u00e7ek \u00fccretlerinin tespitine imkan olmamas\u0131 sebebiyle, Dan\u0131\u015ftay\u2019\u0131n m\u00fcspet m\u00fctalaas\u0131yla, Maliye Bakanl\u0131\u011f\u0131nca bu kapsama al\u0131nanlar)<br \/>\n&#8211; \u00dccret geliri elde etmeyen di\u011fer ger\u00e7ek ki\u015filer,<br \/>\n&#8211; Dar m\u00fckellefiyet kapsam\u0131nda \u00fccret geliri elde edenler (\u0130kametgah\u0131 T\u00fcrkiye&#8217;de olmayan ve Bir takvim y\u0131l\u0131nda 6 aydan az s\u00fcre ile T\u00fcrkiye&#8217;de ikamet edenler)<br \/>\n&#8211; Ba\u015fka bir kanun h\u00fckm\u00fc (3218 Serbest B\u00f6lgeler Kanunu., 4490 T\u00fcrk Uluslararas\u0131 Gemi Sicili Kanunu., 4691 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu v.b.) uyar\u0131nca \u00fccretlerinden gelir vergisi tevkifat\u0131 yap\u0131lmayanlar<strong> yararlanamazlar.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Sosyal g\u00fcvenlik destekleme primi \u00f6demek suretiyle \u00e7al\u0131\u015fanlar ile kurumlar\u0131n y\u00f6netiminde g\u00f6revli olanlar da genel h\u00fck\u00fcmlere g\u00f6re asgari ge\u00e7im indiriminden <strong>yararlanacaklard\u0131r.<\/strong> Buna g\u00f6re; asgari ge\u00e7im indirimi uygulamas\u0131ndan \u00fccretleri ger\u00e7ek usulde vergilendirilen ger\u00e7ek ki\u015filer yararlanabilece\u011finden, emekli olduktan sonra yeniden \u00e7al\u0131\u015fmaya ba\u015flanarak, ger\u00e7ek usulde \u00fccret geliri elde edilmesi durumunda, asgari ge\u00e7im indiriminden yararlan\u0131lmas\u0131 m\u00fcmk\u00fcn bulunmaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong><a href=\"http:\/\/www.muhasebedersleri.com\/haber\/2013-yili-asgari-gecim-indirimi\/\">2013 AG\u0130 Tutarlar\u0131<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Asgari ge\u00e7im indiriminden yararlananlar; &#8211; \u00dccretleri ger\u00e7ek usulde vergilendirilen tam m\u00fckellef ger\u00e7ek ki\u015filer (Di\u011fer bir ifade ile \u00fccretleri tevkif suretiyle vergilendirilen tam m\u00fckellef ki\u015filer), &#8211; Tevkifata tabi tutulmam\u0131\u015f \u00fccret gelirlerini y\u0131ll\u0131k beyanname ile bildirenler, &#8211; Gelir Vergisi Kanununun 61. maddesi kapsam\u0131nda \u00fccret kapsam\u0131nda de\u011ferlendirilen \u00fccret geliri elde edenler (\u00d6rne\u011fin; sosyal g\u00fcvenlik destekleme primi \u00f6demek suretiyle &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],"tags":[23,174,381,380],"class_list":["post-763","post","type-post","status-publish","format-standard","","category-genel","category-gib-2","tag-23","tag-agi","tag-kimler","tag-yararlanma"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Asgari Ge\u00e7im \u0130ndiriminden Kimler Yararlan\u0131r, Kimler Yararlanamaz<\/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\/asgari-gecim-indiriminden-kimler-yararlanir-kimler-yararlanamaz\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Asgari Ge\u00e7im \u0130ndiriminden Kimler Yararlan\u0131r, Kimler Yararlanamaz\" \/>\n<meta property=\"og:description\" content=\"Asgari ge\u00e7im indiriminden yararlananlar; 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