Mithat Yurdakul –<\/strong> <\/span>AK Parti\u2019nin TBMM\u2019ye sundu\u011fu ve bug\u00fcn de Meclis Plan B\u00fct\u00e7e Komisyonu\u2019nda ele al\u0131nacak vergi d\u00fczenlemelerini i\u00e7eren kanun teklifine g\u00f6re, yurti\u00e7i asgari kurumlar vergisinin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle, 1 milyon lira bilan\u00e7o kar\u0131 olan bir \u015firket, 50 bin lira ilave vergi \u00f6deyebilecek. Bilan\u00e7o kar\u0131 1 milyon lira, i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131 istisnas\u0131 800 bin lira olan bir \u015firket, \u015fu andaki mevzuata g\u00f6re istisna d\u00fc\u015ft\u00fckten sonra 200 bin lira matrah \u00fczerinden hesaplanan y\u00fczde 25 oran\u0131 ile 50 bin TL kurumlar vergisi \u00f6d\u00fcyor. Yeni d\u00fczenlemeyle ayn\u0131 \u015firket, indirim ve istisnalar d\u00fc\u015f\u00fclmeden \u00f6nceki kurum kazanc\u0131n\u0131n y\u00fczde 10\u2019u \u00fczerinden hesaplad\u0131\u011f\u0131 vergiyi verecek. Kurumlar vergisi 100 bin liraya \u00e7\u0131kacak \u015firket, 50 bin lira fazladan vergi \u00f6demi\u015f olacak.<\/p>\n \u0130lk defa i\u015fe ba\u015flayan m\u00fckellefler i\u00e7in \u00fc\u00e7 hesap d\u00f6nemi boyunca bu maddenin uygulanmamas\u0131 sa\u011flanarak, yeni kurulan \u015firketlerin d\u00fczenlemeden etkilenmemesi sa\u011flanacak. Asgari vergi i\u00e7in belirlenen y\u00fczde 10 oran\u0131, sekt\u00f6re g\u00f6re ve \u00fcretim alan\u0131na g\u00f6re art\u0131r\u0131labilece\u011fi gibi Cumhurba\u015fkan\u0131 karar\u0131yla s\u0131f\u0131ra da indirilebilecek.<\/p>\n Yerel ve k\u00fcresel asgari kurumlar vergisinden belli kurulu\u015f ve sekt\u00f6rler muaf olacak. Teklife g\u00f6re kamu kurulu\u015flar\u0131, uluslararas\u0131 kurulu\u015flar, kar amac\u0131 g\u00fctmeyen kurulu\u015flar, emeklilik yat\u0131r\u0131m fonlar\u0131, \u00e7ok uluslu i\u015fletme gruplar\u0131n\u0131n uluslararas\u0131 deniz ta\u015f\u0131mac\u0131l\u0131\u011f\u0131ndan elde ettikleri kazan\u00e7lar\u0131 her iki asgari verginin de kapsam\u0131na girmeyecek.<\/p>\n Yabanc\u0131 \u015firketlerin durumu<\/strong><\/p>\n Yabanc\u0131 \u015firketler i\u00e7in getirilen asgari kurumlar vergisi ise T\u00fcrkiye\u2019de yarat\u0131lan de\u011ferler \u00fczerinden elde edilen kazan\u00e7lar\u0131n vergi cennetlerine do\u011fru kaymas\u0131n\u0131 engellemek i\u00e7in \u00e7ok uluslu i\u015fletmeler i\u00e7in \u00f6ng\u00f6r\u00fclebilir, \u015feffaf ve kapsaml\u0131 bir vergilendirme sistemini hedefleyecek.<\/p>\n E-ticarette bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/strong><\/p>\n Teklife g\u00f6re e- ticaret ve dijital ortamdaki her t\u00fcrl\u00fc reklam, ilan, sat\u0131\u015f ve kiralama gibi faaliyetlerde vergiyi g\u00fcvence alt\u0131na almak amac\u0131yla, e-ticaret hizmet sa\u011flay\u0131c\u0131lara ticari faaliyetlerine y\u00f6nelik bildirim verme y\u00fck\u00fcml\u00fcl\u00fc\u011fe getirilecek. Bildirim y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc eri\u015fim sa\u011flay\u0131c\u0131lar, i\u00e7erik sa\u011flay\u0131c\u0131lar, yer sa\u011flay\u0131c\u0131lara ve sosyal a\u011f sa\u011flay\u0131c\u0131lar i\u00e7in de ge\u00e7erli olacak.<\/p>\n Kahramanmara\u015f depremlerinin ya\u015fand\u0131\u011f\u0131 b\u00f6lgelere konut, i\u015fyeri, okul, \u00f6\u011frenci yurdu, hastane, k\u00fclt\u00fcr merkezi, k\u00fct\u00fcphane yap\u0131m\u0131 i\u00e7in ba\u011f\u0131\u015fta bulunan yabanc\u0131 devlet ve kurulu\u015flara KDV istisnas\u0131 getiren teklif uyar\u0131nca, serbest b\u00f6lgelere sa\u011flanan kazan\u00e7 istisnas\u0131 da ihracat gelirleriyle s\u0131n\u0131rland\u0131r\u0131lacak.<\/p>\n\n <\/p>\n Kaynak :\u00a0http:\/\/www.milliyet.com.tr\/ekonomi\/1-milyon-lira-kara-50-bin-lira-ek-vergi-7157450<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" Yurti\u00e7i asgari kurumlar vergisinin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle\u00a01 milyon lira kar\u0131 olan bir \u015firket, 50 bin lira ilave vergi \u00f6deyebilecek, yeni kurulanlar muaf olacak. Vergi oran\u0131, sekt\u00f6re g\u00f6re art\u0131r\u0131labilece\u011fi gibi Cumhurba\u015fkan\u0131 karar\u0131yla s\u0131f\u0131rlanabilecek<\/p>\n","protected":false},"author":1,"featured_media":109975,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[7266,4506,7265,4455,273],"class_list":["post-109974","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-asgari","tag-istisna","tag-kurulus","tag-kurumlar-vergisi","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/109974","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/comments?post=109974"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/109974\/revisions"}],"predecessor-version":[{"id":109976,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/109974\/revisions\/109976"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media\/109975"}],"wp:attachment":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media?parent=109974"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/categories?post=109974"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/tags?post=109974"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}