{"status":true,"post":{"id":31744,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 16:54:06","created_at":"2022-03-10T21:00:00.000000Z","updated_at":"2022-10-24T13:54:06.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":31744,"is_featured":0,"title":"Basit usulde ticari kazanc\u0131n tespiti","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<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Basit usulde ticari kazan\u00e7, bir hesap d\u00f6nemi i\u00e7inde elde edilen has\u0131lat ile giderler ve sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri aras\u0131ndaki m\u00fcspet farkt\u0131r. Bu fark, yap\u0131lan faaliyetle ilgili olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re al\u0131nmas\u0131 ve verilmesi mecburi olan al\u0131\u015f ve giderler ile has\u0131latlara ili\u015fkin belgelerde yaz\u0131l\u0131 tutarlara g\u00f6re hesaplan\u0131r. Bu suretle tespit ve beyan olunan kazan\u00e7 vergi tarh\u0131na esas al\u0131n\u0131r. Bu usulde vergilendirilenler, kazanc\u0131n tespiti ve Vergi Usul Kanunu\u2019nun defter tutma h\u00fck\u00fcmleri hari\u00e7 bildirme, vesikalar (belgeler) muhafaza, ibraz, di\u011fer \u00f6devler ve ceza h\u00fck\u00fcmleri ile Gelir Vergisi Kanunu ve di\u011fer kanunlarda yer alan ikinci s\u0131n\u0131f t\u00fcccarlar hakk\u0131ndaki h\u00fck\u00fcmlere tabidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Basit usulde vergilendirilen m\u00fckellefler, faaliyetlerine ili\u015fkin mal al\u0131\u015f ve giderleri ile has\u0131latlar\u0131n\u0131 g\u00f6steren belgeleri ayr\u0131 ayr\u0131 dosyalarda saklamak zorundad\u0131rlar. Bu belgelerin kay\u0131tlar\u0131 m\u00fckelleflerin ba\u011fl\u0131 bulunduklar\u0131 meslek odalar\u0131n\u0131n olu\u015fturduklar\u0131 b\u00fcrolarda tutulur. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu b\u00fcrolarda 13\/06\/1989 tarihli ve 3568 say\u0131l\u0131 kanuna g\u00f6re yetki alm\u0131\u015f yeterli say\u0131da meslek mensubunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu b\u00fcrolar\u0131n kay\u0131t, tasdik ve vergi dairesine kar\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri ile di\u011fer usuller Maliye Bakanl\u0131\u011f\u0131nca belirlenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Basit usule tabi ticaret erbab\u0131ndan, sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenledi\u011fi veya kulland\u0131\u011f\u0131 tespit edilenler, bu hususun kendilerine tebli\u011f edildi\u011fi tarihi takip eden ay ba\u015f\u0131ndan itibaren ikinci s\u0131n\u0131f t\u00fcccarlara ili\u015fkin h\u00fck\u00fcmlere tabi olurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayn\u0131 i\u015fte ortak olarak \u00e7al\u0131\u015fanlar hakk\u0131nda 47\u2019nci maddede yaz\u0131l\u0131 y\u0131ll\u0131k kira bedeli ve 48\u2019inci maddede yaz\u0131l\u0131 i\u015f hacmi \u00f6l\u00e7\u00fcleri toplu olarak, di\u011fer \u015fartlar ortaklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 aran\u0131r. Ortaklardan biri ger\u00e7ek usule g\u00f6re gelir vergisine tabi bulunan ortakl\u0131klarda, di\u011fer ortaklar\u0131n ticari kazanc\u0131 da ger\u00e7ek usulde tespit olunur. Adi ortakl\u0131k halinde \u00e7al\u0131\u015fanlardan ayn\u0131 zamanda di\u011fer \u015fahsi bir i\u015fle de i\u015ftigal edenlerin ger\u00e7ek veya basit usullerden hangisine g\u00f6re vergilendirilece\u011fi, Gelir Vergisi Kanunu\u2019nun 47\/2 maddesi ile 48\u2019inci maddede yer alan \u00f6l\u00e7\u00fclerden \u015fahsi i\u015fine ait olanlara, ortakl\u0131klardan hissesine d\u00fc\u015fen miktarlar\u0131n eklenmesi suretiyle tespit olunur. \u015eahsi i\u015fin mevcut olmamas\u0131 halinde muhtelif ortakl\u0131klardaki hisselerin toplanmas\u0131 ile yetinilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Basit usule tabi olman\u0131n ko\u015fullar\u0131ndan herhangi birini takvim y\u0131l\u0131 i\u00e7inde kaybedenler, ertesi y\u0131l\u0131n ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilirler. Basit usul\u00fcn \u015fartlar\u0131n\u0131 haiz olanlardan, bu usulden yararlanmak istemediklerini yaz\u0131 ile bildirenler dilek\u00e7elerinde belirttikleri tarihten veya izleyen takvim y\u0131l\u0131 ba\u015f\u0131ndan, yeni i\u015fe ba\u015flayanlar ise i\u015fe ba\u015flama tarihinden itibaren ger\u00e7ek usulde vergilendirilir. Ger\u00e7ek usulde vergilendirilen m\u00fckelleflerden 47\u2019nci maddede yaz\u0131l\u0131 \u015fartlar\u0131 ta\u015f\u0131yanlardan arka arkaya iki hesap d\u00f6neminin i\u015f hacmi 48\u2019inci maddede yaz\u0131l\u0131 hadlerden d\u00fc\u015f\u00fck olanlar, yaz\u0131l\u0131 talepleri \u00fczerine bu \u015fart\u0131n ger\u00e7ekle\u015fmesini takip eden takvim y\u0131l\u0131ndan ba\u015flayarak basit usule ge\u00e7ebilirler. \u0130\u015fin e\u015f ve \u00e7ocuklara devri veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri tespit edilenler hi\u00e7bir suretle basit usulde vergilendirilmezler.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek usulde vergilendirilmekte iken i\u015fini terk eden m\u00fckellefler ile basit usul\u00fcn \u015fartlar\u0131n\u0131 kaybedenlerden ger\u00e7ek usulde vergilendirilmeye ba\u015flamadan \u00f6nce i\u015fini terk eden m\u00fckellefler, terk tarihini takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren iki y\u0131l ge\u00e7medik\u00e7e basit usulden d\u00f6nemezler. Bu h\u00fck\u00fcm i\u015fin, e\u015f veya \u00e7ocuklara devri halinde de uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><\/p>  \t\t\t\t","slug":"basit-usulde-ticari-kazancin-tespiti","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Basit usulde ticari kazanc\u0131n tespiti","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1072,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":31843,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":31744,"locale":"tr","category_id":73,"title":"Basit usulde ticari kazanc\u0131n tespiti","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<p style=\"text-align: right;\"><span class=\"large\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><\/p>  <p><span class=\"large\">Basit usulde ticari kazan\u00e7, bir hesap d\u00f6nemi i\u00e7inde elde edilen has\u0131lat ile giderler ve sat\u0131lan mallar\u0131n al\u0131\u015f bedelleri aras\u0131ndaki m\u00fcspet farkt\u0131r. Bu fark, yap\u0131lan faaliyetle ilgili olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re al\u0131nmas\u0131 ve verilmesi mecburi olan al\u0131\u015f ve giderler ile has\u0131latlara ili\u015fkin belgelerde yaz\u0131l\u0131 tutarlara g\u00f6re hesaplan\u0131r. Bu suretle tespit ve beyan olunan kazan\u00e7 vergi tarh\u0131na esas al\u0131n\u0131r. Bu usulde vergilendirilenler, kazanc\u0131n tespiti ve Vergi Usul Kanunu\u2019nun defter tutma h\u00fck\u00fcmleri hari\u00e7 bildirme, vesikalar (belgeler) muhafaza, ibraz, di\u011fer \u00f6devler ve ceza h\u00fck\u00fcmleri ile Gelir Vergisi Kanunu ve di\u011fer kanunlarda yer alan ikinci s\u0131n\u0131f t\u00fcccarlar hakk\u0131ndaki h\u00fck\u00fcmlere tabidir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Basit usulde vergilendirilen m\u00fckellefler, faaliyetlerine ili\u015fkin mal al\u0131\u015f ve giderleri ile has\u0131latlar\u0131n\u0131 g\u00f6steren belgeleri ayr\u0131 ayr\u0131 dosyalarda saklamak zorundad\u0131rlar. Bu belgelerin kay\u0131tlar\u0131 m\u00fckelleflerin ba\u011fl\u0131 bulunduklar\u0131 meslek odalar\u0131n\u0131n olu\u015fturduklar\u0131 b\u00fcrolarda tutulur. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu b\u00fcrolarda 13\/06\/1989 tarihli ve 3568 say\u0131l\u0131 kanuna g\u00f6re yetki alm\u0131\u015f yeterli say\u0131da meslek mensubunun \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu b\u00fcrolar\u0131n kay\u0131t, tasdik ve vergi dairesine kar\u015f\u0131 y\u00fck\u00fcml\u00fcl\u00fckleri ile di\u011fer usuller Maliye Bakanl\u0131\u011f\u0131nca belirlenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Basit usule tabi ticaret erbab\u0131ndan, sahte veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenledi\u011fi veya kulland\u0131\u011f\u0131 tespit edilenler, bu hususun kendilerine tebli\u011f edildi\u011fi tarihi takip eden ay ba\u015f\u0131ndan itibaren ikinci s\u0131n\u0131f t\u00fcccarlara ili\u015fkin h\u00fck\u00fcmlere tabi olurlar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ayn\u0131 i\u015fte ortak olarak \u00e7al\u0131\u015fanlar hakk\u0131nda 47\u2019nci maddede yaz\u0131l\u0131 y\u0131ll\u0131k kira bedeli ve 48\u2019inci maddede yaz\u0131l\u0131 i\u015f hacmi \u00f6l\u00e7\u00fcleri toplu olarak, di\u011fer \u015fartlar ortaklar\u0131n her biri i\u00e7in ayr\u0131 ayr\u0131 aran\u0131r. Ortaklardan biri ger\u00e7ek usule g\u00f6re gelir vergisine tabi bulunan ortakl\u0131klarda, di\u011fer ortaklar\u0131n ticari kazanc\u0131 da ger\u00e7ek usulde tespit olunur. Adi ortakl\u0131k halinde \u00e7al\u0131\u015fanlardan ayn\u0131 zamanda di\u011fer \u015fahsi bir i\u015fle de i\u015ftigal edenlerin ger\u00e7ek veya basit usullerden hangisine g\u00f6re vergilendirilece\u011fi, Gelir Vergisi Kanunu\u2019nun 47\/2 maddesi ile 48\u2019inci maddede yer alan \u00f6l\u00e7\u00fclerden \u015fahsi i\u015fine ait olanlara, ortakl\u0131klardan hissesine d\u00fc\u015fen miktarlar\u0131n eklenmesi suretiyle tespit olunur. \u015eahsi i\u015fin mevcut olmamas\u0131 halinde muhtelif ortakl\u0131klardaki hisselerin toplanmas\u0131 ile yetinilir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Basit usule tabi olman\u0131n ko\u015fullar\u0131ndan herhangi birini takvim y\u0131l\u0131 i\u00e7inde kaybedenler, ertesi y\u0131l\u0131n ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilirler. Basit usul\u00fcn \u015fartlar\u0131n\u0131 haiz olanlardan, bu usulden yararlanmak istemediklerini yaz\u0131 ile bildirenler dilek\u00e7elerinde belirttikleri tarihten veya izleyen takvim y\u0131l\u0131 ba\u015f\u0131ndan, yeni i\u015fe ba\u015flayanlar ise i\u015fe ba\u015flama tarihinden itibaren ger\u00e7ek usulde vergilendirilir. Ger\u00e7ek usulde vergilendirilen m\u00fckelleflerden 47\u2019nci maddede yaz\u0131l\u0131 \u015fartlar\u0131 ta\u015f\u0131yanlardan arka arkaya iki hesap d\u00f6neminin i\u015f hacmi 48\u2019inci maddede yaz\u0131l\u0131 hadlerden d\u00fc\u015f\u00fck olanlar, yaz\u0131l\u0131 talepleri \u00fczerine bu \u015fart\u0131n ger\u00e7ekle\u015fmesini takip eden takvim y\u0131l\u0131ndan ba\u015flayarak basit usule ge\u00e7ebilirler. \u0130\u015fin e\u015f ve \u00e7ocuklara devri veya muhteviyat\u0131 itibariyle yan\u0131lt\u0131c\u0131 belge d\u00fczenledikleri tespit edilenler hi\u00e7bir suretle basit usulde vergilendirilmezler.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ger\u00e7ek usulde vergilendirilmekte iken i\u015fini terk eden m\u00fckellefler ile basit usul\u00fcn \u015fartlar\u0131n\u0131 kaybedenlerden ger\u00e7ek usulde vergilendirilmeye ba\u015flamadan \u00f6nce i\u015fini terk eden m\u00fckellefler, terk tarihini takip eden y\u0131l\u0131n ba\u015f\u0131ndan itibaren iki y\u0131l ge\u00e7medik\u00e7e basit usulden d\u00f6nemezler. Bu h\u00fck\u00fcm i\u015fin, e\u015f veya \u00e7ocuklara devri halinde de uygulan\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye Maliye Bakanl\u0131\u011f\u0131 yetkilidir.<\/span><\/p>  \t\t\t\t","slug":"basit-usulde-ticari-kazancin-tespiti","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":"Basit usulde ticari kazanc\u0131n tespiti","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1072,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}