{"status":true,"post":{"id":30215,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:29:16","created_at":"2021-12-23T21:00:00.000000Z","updated_at":"2022-10-24T13:29:16.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":30215,"is_featured":0,"title":"A\u00e7\u0131klanan ekonomik \u00f6nlemler paketi \u00fczerine","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

OSMAN ARIO\u011eLU<\/strong><\/span><\/p>

20 Aral\u0131k 2021 tarihi, ekonomik \u00f6nlemler paketi a\u00e7\u0131klanmas\u0131 anlam\u0131nda \u00f6nemli bir tarih olarak kay\u0131tlara ge\u00e7mi\u015f oldu. Piyasalar\u0131n kapan\u0131\u015f\u0131ndan sonra Cumhurba\u015fkan\u0131m\u0131z taraf\u0131ndan kamuoyuna ilan edilen bir dizi ekonomik \u00f6nlem kay\u0131tlara ge\u00e7ti. Takip eden g\u00fcnlerde a\u00e7\u0131klanan bu \u00f6nlemler paketine ili\u015fkin ayr\u0131nt\u0131lar\u0131 i\u00e7eren d\u00fczenlemeleri izlemeye ba\u015flad\u0131k. A\u00e7\u0131klanan bu d\u00fczenlemelerden her biri \u00e7ok geni\u015f halk kitlelerini ilgilendiren, bir anlamda da ekonomik hayat\u0131n seyrine \u00f6nemli \u00f6l\u00e7\u00fcde etki eden d\u00fczenlemeler. <\/span>
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Bu tedbirler paketinin odak noktas\u0131nda; yat\u0131r\u0131m, istihdam ve ihracat\u0131n art\u0131r\u0131lmas\u0131 yer al\u0131yor. Tasarruflar\u0131n kay\u0131tl\u0131 sistemde kalmas\u0131, geni\u015f halk kitlelerinin ekonominin ama\u00e7lanan seyrini olumsuz etkileyecek davran\u0131\u015flar yerine ama\u00e7lanan hedefler do\u011frultusunda hareket etmelerinin te\u015fvik edilmesi temeli \u00fczerine oturtulmu\u015f durumda. \u00dcmit ve temennimiz, bu \u00f6nlemlerin ama\u00e7lanan hedeflere hizmet etmesi ve piyasada kal\u0131c\u0131 olarak istikrar\u0131n sa\u011flanmas\u0131d\u0131r.<\/span>
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A\u00e7\u0131klanan tedbirler paketi i\u00e7erisinde vergiye ili\u015fkin olarak geni\u015f kitleleri ilgilendiren uygulama de\u011fi\u015fiklikleri var. Bunlardan biri, d\u00f6vize endeksli mevduat uygulamas\u0131nda \u00fc\u00e7 aydan itibaren ba\u015flayan vadelerde stopaj uygulamas\u0131n\u0131n s\u0131f\u0131r olarak yap\u0131lmas\u0131, bir di\u011feri k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131ndaki stopaj oran\u0131n\u0131n y\u00fczde 10\u2019a \u00e7ekilmesidir. Bir \u00fc\u00e7\u00fcnc\u00fc d\u00fczenleme de bu yaz\u0131n\u0131n haz\u0131rland\u0131\u011f\u0131 s\u0131rada TBMM\u2019de yasala\u015fmak \u00fczere g\u00f6r\u00fc\u015fmeleri devam eden \u00fccretlilerde asgari \u00fccretin br\u00fct tutar\u0131na tekab\u00fcl eden tutar kadarki \u00fccretin gelir vergisinden istisna edilmesidir.<\/span>
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Biz bu yaz\u0131m\u0131zda a\u00e7\u0131klanan bu \u00f6nlemler paketi i\u00e7erisinde yer alan ve kay\u0131tl\u0131 sistem i\u00e7erisinde tasarruflar\u0131n art\u0131r\u0131lmas\u0131n\u0131 hedefleyen d\u00fczenlemelerden biri olan k\u00e2r da\u011f\u0131t\u0131m\u0131 stopaj\u0131nda yap\u0131lan 5 puanl\u0131k indirime mercek tutmak istiyoruz. <\/span>
<\/strong><\/span>
K\u00c2R DA\u011eITIMI STOPAJI Y\u00dcZDE 10\u2019A \u0130ND\u0130R\u0130LD\u0130<\/strong><\/span>
<\/strong><\/span>
Resmi Gazete\u2019nin 22 Aral\u0131k tarihli say\u0131s\u0131nda yay\u0131mlanan Cumhurba\u015fkan\u0131 Karar\u0131\u2019na g\u00f6re, kurumlar\u0131n k\u00e2r da\u011f\u0131t\u0131mdaki stopaj oran\u0131 y\u00fczde 15\u2019ten, y\u00fczde 10\u2019a indirilmi\u015f oldu. K\u00e2r da\u011f\u0131t\u0131m\u0131nda hangi durumlarda stopaj yap\u0131l\u0131yordu konusunu ana hatlar\u0131yla hat\u0131rlatal\u0131m: <\/span>
<\/span>
Kurumlardan; <\/span>
<\/span>
* Ger\u00e7ek ki\u015filere,<\/span>
<\/span>
* Dernek ve vak\u0131flar gibi kurumlar vergisinden muaf olanlara,<\/span>
<\/span>
* Vergiden muaf kurumlara,<\/span>
<\/span>
* Yabanc\u0131 kurumlara, yapt\u0131klar\u0131 k\u00e2r pay\u0131 \u00f6demelerinden stopaj yap\u0131l\u0131yor.<\/span>
<\/span>
Bu a\u00e7\u0131klamay\u0131 bir ba\u015fka y\u00f6nden ifade edecek olursak; kurumlar\u0131n, T\u00fcrkiye\u2019de kurumlar vergisi m\u00fckellefi olan ba\u015fka kurumlara da\u011f\u0131tt\u0131klar\u0131 i\u015ftirak k\u00e2r da\u011f\u0131t\u0131mlar\u0131 haricinde k\u00e2rlar\u0131n\u0131 da\u011f\u0131tmalar\u0131 durumundastopaj yap\u0131lmas\u0131 gerekiyor. Yap\u0131lan stopaj\u0131n, k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 ay\u0131 takip eden ayda verilen muhtasar beyannameye dahil edilerek vergi dairesine bildirilmesi ve beyanname verme s\u00fcresi i\u00e7erisinde \u00f6denmesi gerekiyor. \u00d6nceki uygulamada stopaj oran\u0131 y\u00fczde 15 idi ve bir gelir vergisi m\u00fckellefi ile bir kurum orta\u011f\u0131 aras\u0131nda elde edilen kazanc\u0131n birbirine yak\u0131n vergi y\u00fck\u00fc ta\u015f\u0131mas\u0131n\u0131 ama\u00e7l\u0131yordu. Kurumla\u015fmay\u0131 te\u015fvik anlam\u0131nda kurumlar lehine k\u00fc\u00e7\u00fck bir avantaj vard\u0131. Gelir vergisi \u00fcst diliminin y\u00fczde 40\u2019a \u00e7\u0131kar\u0131lmas\u0131yla bu avantaj daha da art\u0131r\u0131lm\u0131\u015f oldu. Stopaj oran de\u011fi\u015fikli\u011fi ile birlikte k\u00e2r pay\u0131n\u0131 beyan etmeyenler a\u00e7\u0131s\u0131ndan avantaj biraz daha art\u0131r\u0131lm\u0131\u015f oldu.<\/span>
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K\u00e2r pay\u0131 stopaj oran\u0131n\u0131 y\u00fczde 10\u2019a indiren bu uygulaman\u0131n, da\u011f\u0131t\u0131lan k\u00e2r\u0131n hangi y\u0131la ili\u015fkin kurum kazanc\u0131ndan kaynakland\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n karar\u0131n yay\u0131nland\u0131\u011f\u0131 22 Aral\u0131k 2021 tarihi sonras\u0131nda yap\u0131lan t\u00fcm k\u00e2r da\u011f\u0131t\u0131mlar\u0131nda ge\u00e7erli olaca\u011f\u0131na dikkat \u00e7ekmek istiyoruz.<\/span><\/p> \t\t\t\t","slug":"aciklanan-ekonomik-onlemler-paketi-uzerine","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"A\u00e7\u0131klanan ekonomik \u00f6nlemler paketi \u00fczerine","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1104,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":30314,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":30215,"locale":"tr","category_id":73,"title":"A\u00e7\u0131klanan ekonomik \u00f6nlemler paketi \u00fczerine","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":" \t\t\t\t\t \t\t\t\t\t

OSMAN ARIO\u011eLU<\/strong><\/span><\/p>

20 Aral\u0131k 2021 tarihi, ekonomik \u00f6nlemler paketi a\u00e7\u0131klanmas\u0131 anlam\u0131nda \u00f6nemli bir tarih olarak kay\u0131tlara ge\u00e7mi\u015f oldu. Piyasalar\u0131n kapan\u0131\u015f\u0131ndan sonra Cumhurba\u015fkan\u0131m\u0131z taraf\u0131ndan kamuoyuna ilan edilen bir dizi ekonomik \u00f6nlem kay\u0131tlara ge\u00e7ti. Takip eden g\u00fcnlerde a\u00e7\u0131klanan bu \u00f6nlemler paketine ili\u015fkin ayr\u0131nt\u0131lar\u0131 i\u00e7eren d\u00fczenlemeleri izlemeye ba\u015flad\u0131k. A\u00e7\u0131klanan bu d\u00fczenlemelerden her biri \u00e7ok geni\u015f halk kitlelerini ilgilendiren, bir anlamda da ekonomik hayat\u0131n seyrine \u00f6nemli \u00f6l\u00e7\u00fcde etki eden d\u00fczenlemeler. <\/span>
<\/span>
Bu tedbirler paketinin odak noktas\u0131nda; yat\u0131r\u0131m, istihdam ve ihracat\u0131n art\u0131r\u0131lmas\u0131 yer al\u0131yor. Tasarruflar\u0131n kay\u0131tl\u0131 sistemde kalmas\u0131, geni\u015f halk kitlelerinin ekonominin ama\u00e7lanan seyrini olumsuz etkileyecek davran\u0131\u015flar yerine ama\u00e7lanan hedefler do\u011frultusunda hareket etmelerinin te\u015fvik edilmesi temeli \u00fczerine oturtulmu\u015f durumda. \u00dcmit ve temennimiz, bu \u00f6nlemlerin ama\u00e7lanan hedeflere hizmet etmesi ve piyasada kal\u0131c\u0131 olarak istikrar\u0131n sa\u011flanmas\u0131d\u0131r.<\/span>
<\/span>
A\u00e7\u0131klanan tedbirler paketi i\u00e7erisinde vergiye ili\u015fkin olarak geni\u015f kitleleri ilgilendiren uygulama de\u011fi\u015fiklikleri var. Bunlardan biri, d\u00f6vize endeksli mevduat uygulamas\u0131nda \u00fc\u00e7 aydan itibaren ba\u015flayan vadelerde stopaj uygulamas\u0131n\u0131n s\u0131f\u0131r olarak yap\u0131lmas\u0131, bir di\u011feri k\u00e2r pay\u0131 da\u011f\u0131t\u0131m\u0131ndaki stopaj oran\u0131n\u0131n y\u00fczde 10\u2019a \u00e7ekilmesidir. Bir \u00fc\u00e7\u00fcnc\u00fc d\u00fczenleme de bu yaz\u0131n\u0131n haz\u0131rland\u0131\u011f\u0131 s\u0131rada TBMM\u2019de yasala\u015fmak \u00fczere g\u00f6r\u00fc\u015fmeleri devam eden \u00fccretlilerde asgari \u00fccretin br\u00fct tutar\u0131na tekab\u00fcl eden tutar kadarki \u00fccretin gelir vergisinden istisna edilmesidir.<\/span>
<\/span>
Biz bu yaz\u0131m\u0131zda a\u00e7\u0131klanan bu \u00f6nlemler paketi i\u00e7erisinde yer alan ve kay\u0131tl\u0131 sistem i\u00e7erisinde tasarruflar\u0131n art\u0131r\u0131lmas\u0131n\u0131 hedefleyen d\u00fczenlemelerden biri olan k\u00e2r da\u011f\u0131t\u0131m\u0131 stopaj\u0131nda yap\u0131lan 5 puanl\u0131k indirime mercek tutmak istiyoruz. <\/span>
<\/strong><\/span>
K\u00c2R DA\u011eITIMI STOPAJI Y\u00dcZDE 10\u2019A \u0130ND\u0130R\u0130LD\u0130<\/strong><\/span>
<\/strong><\/span>
Resmi Gazete\u2019nin 22 Aral\u0131k tarihli say\u0131s\u0131nda yay\u0131mlanan Cumhurba\u015fkan\u0131 Karar\u0131\u2019na g\u00f6re, kurumlar\u0131n k\u00e2r da\u011f\u0131t\u0131mdaki stopaj oran\u0131 y\u00fczde 15\u2019ten, y\u00fczde 10\u2019a indirilmi\u015f oldu. K\u00e2r da\u011f\u0131t\u0131m\u0131nda hangi durumlarda stopaj yap\u0131l\u0131yordu konusunu ana hatlar\u0131yla hat\u0131rlatal\u0131m: <\/span>
<\/span>
Kurumlardan; <\/span>
<\/span>
* Ger\u00e7ek ki\u015filere,<\/span>
<\/span>
* Dernek ve vak\u0131flar gibi kurumlar vergisinden muaf olanlara,<\/span>
<\/span>
* Vergiden muaf kurumlara,<\/span>
<\/span>
* Yabanc\u0131 kurumlara, yapt\u0131klar\u0131 k\u00e2r pay\u0131 \u00f6demelerinden stopaj yap\u0131l\u0131yor.<\/span>
<\/span>
Bu a\u00e7\u0131klamay\u0131 bir ba\u015fka y\u00f6nden ifade edecek olursak; kurumlar\u0131n, T\u00fcrkiye\u2019de kurumlar vergisi m\u00fckellefi olan ba\u015fka kurumlara da\u011f\u0131tt\u0131klar\u0131 i\u015ftirak k\u00e2r da\u011f\u0131t\u0131mlar\u0131 haricinde k\u00e2rlar\u0131n\u0131 da\u011f\u0131tmalar\u0131 durumundastopaj yap\u0131lmas\u0131 gerekiyor. Yap\u0131lan stopaj\u0131n, k\u00e2r da\u011f\u0131t\u0131m\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 ay\u0131 takip eden ayda verilen muhtasar beyannameye dahil edilerek vergi dairesine bildirilmesi ve beyanname verme s\u00fcresi i\u00e7erisinde \u00f6denmesi gerekiyor. \u00d6nceki uygulamada stopaj oran\u0131 y\u00fczde 15 idi ve bir gelir vergisi m\u00fckellefi ile bir kurum orta\u011f\u0131 aras\u0131nda elde edilen kazanc\u0131n birbirine yak\u0131n vergi y\u00fck\u00fc ta\u015f\u0131mas\u0131n\u0131 ama\u00e7l\u0131yordu. Kurumla\u015fmay\u0131 te\u015fvik anlam\u0131nda kurumlar lehine k\u00fc\u00e7\u00fck bir avantaj vard\u0131. Gelir vergisi \u00fcst diliminin y\u00fczde 40\u2019a \u00e7\u0131kar\u0131lmas\u0131yla bu avantaj daha da art\u0131r\u0131lm\u0131\u015f oldu. Stopaj oran de\u011fi\u015fikli\u011fi ile birlikte k\u00e2r pay\u0131n\u0131 beyan etmeyenler a\u00e7\u0131s\u0131ndan avantaj biraz daha art\u0131r\u0131lm\u0131\u015f oldu.<\/span>
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K\u00e2r pay\u0131 stopaj oran\u0131n\u0131 y\u00fczde 10\u2019a indiren bu uygulaman\u0131n, da\u011f\u0131t\u0131lan k\u00e2r\u0131n hangi y\u0131la ili\u015fkin kurum kazanc\u0131ndan kaynakland\u0131\u011f\u0131na bak\u0131lmaks\u0131z\u0131n karar\u0131n yay\u0131nland\u0131\u011f\u0131 22 Aral\u0131k 2021 tarihi sonras\u0131nda yap\u0131lan t\u00fcm k\u00e2r da\u011f\u0131t\u0131mlar\u0131nda ge\u00e7erli olaca\u011f\u0131na dikkat \u00e7ekmek istiyoruz.<\/span><\/p> \t\t\t\t","slug":"aciklanan-ekonomik-onlemler-paketi-uzerine","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"A\u00e7\u0131klanan ekonomik \u00f6nlemler paketi \u00fczerine","meta_description":"OSMAN ARIO\u011eLU","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1104,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}