{"status":true,"post":{"id":21684,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:11:11","created_at":"2020-03-26T21:00:00.000000Z","updated_at":"2022-10-24T11:11:11.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":21684,"is_featured":0,"title":"Di\u011fer \u00fccret geliri nedir?","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. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">\u201c\u00dccret, i\u015fverene tabi belirli bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen para ve ay\u0131nlar ile sa\u011flanan ve para ile temsil edilebilen menfaatlerdir.<\/span><\/p>  <p><span class=\"large\">\u00dccretin \u00f6denek, tazminat, kasa tazminat\u0131 (mali sorumluluk tazminat\u0131) tahsisat, zam, avans, aidat, huzur hakk\u0131, ikramiye, gider kar\u015f\u0131l\u0131\u011f\u0131 veya ba\u015fka adlar alt\u0131nda \u00f6denmi\u015f olmas\u0131 veya bir ortakl\u0131k m\u00fcnasebeti niteli\u011finde olmamak \u015fart\u0131 ile kazanc\u0131n belli bir y\u00fczdesi \u015feklinde tayin edilmi\u015f bulunmas\u0131 onun mahiyetini de\u011fi\u015ftirmez.\u201d (Gelir Vergisi Kanunu Md:61)<\/span><\/p>  <p><span class=\"large\">Ayn\u0131 kanunun 64\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak \u201cDi\u011fer \u00fccretler ba\u015fl\u0131\u011f\u0131 alt\u0131nda a\u015fa\u011f\u0131da yaz\u0131l\u0131 hizmet erbab\u0131n\u0131n safi \u00fccretleri takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n y\u00fczde 25\u2019idir\u201d h\u00fckm\u00fcne yer verilerek;<\/span><\/p>  <ol>   <li><span class=\"large\">Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar,<\/span><\/li>   <li><span class=\"large\">\u00d6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler,<\/span><\/li>   <li><span class=\"large\">\u00d6zel in\u015faat sahiplerinin \u00fccretle \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 in\u015faat i\u015f\u00e7ileri,<\/span><\/li>   <li><span class=\"large\">Gayrimenkul sermaye irad\u0131 sahibi yan\u0131nda \u00e7al\u0131\u015fanlar,<\/span><\/li>   <li><span class=\"large\">Ger\u00e7ek \u00fccretlerinin tespitine imkan olmamas\u0131 nedeniyle ve Dan\u0131\u015ftay\u2019\u0131n m\u00fcspet m\u00fctalaas\u0131yla Maliye Bakanl\u0131\u011f\u0131nca bu kapsama al\u0131nanlar\u0131n \u00fccret geliri elde etti\u011fi ifade edilerek, \u201cDi\u011fer \u00fccretler i\u00e7in y\u0131ll\u0131k beyanname verilmez, di\u011fer gelirler nedeniyle beyanname verilmesi halinde bunlar beyannameye ithal edilmez\u201d h\u00fckm\u00fc uyar\u0131nca s\u00f6z konusu madde kapsam\u0131nda gelir sa\u011flayanlar\u0131n, bu gelirlerinin beyan d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ol>  <p><span style=\"font-size: 15.6px;\">Uygulamada Gelir Vergisi Kanunu\u2019nun 64\u2019\u00fcnc\u00fc maddesi h\u00fckm\u00fc dikkate al\u0131nd\u0131\u011f\u0131nda \u201cbir k\u0131s\u0131m hizmet erbab\u0131n\u0131n ger\u00e7ek \u00fccret \u00fczerinden vergilendirilmesi \u00fccretin saptanmas\u0131ndaki g\u00fc\u00e7l\u00fck nedeniyle m\u00fcmk\u00fcn olamamaktad\u0131r.\u201d (2019 Takvim Y\u0131l\u0131 Gelir Vergisi Beyan\u0131-Vergi D\u00fcnyas\u0131 \u00dccretsiz Mart Eki Sf:49<\/span><\/p>  <p><span class=\"large\">\u201cBir k\u0131s\u0131m hizmet erbab\u0131n\u0131n ger\u00e7ek \u00fccret \u00fczerinden vergilendirilmesi \u00fccretin saptanmas\u0131ndaki g\u00fc\u00e7l\u00fck nedeniyle\u201d Gelir Vergisi Kanunu\u2019nun 64\u2019\u00fcnc\u00fc maddesi uyar\u0131nca, bu durumda bulunan di\u011fer \u00fccretlilerin safi \u00fccretleri takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n y\u00fczde 25\u2019i olarak belirlenmi\u015f bulunmaktad\u0131r. Bu durumda 2019 y\u0131l\u0131 i\u00e7in di\u011fer \u00fccret elde edenlerin safi \u00fccreti ayl\u0131k (2.558.40x%25x12)=7.675.20 TL\u201d olarak hesaplanacakt\u0131r. (Huz. 2019 Takvim Y\u0131l\u0131 Gelir Vergisi Beyan\u0131)<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nda di\u011fer \u00fccretli kapsam\u0131nda say\u0131lan hizmet erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar:<\/span><\/p>  <ul>   <li><span class=\"large\">Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar,<\/span><\/li>   <li><span class=\"large\">\u00d6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler, (Bu \u015fof\u00f6rler, ger\u00e7ek ki\u015filerin yaln\u0131zca \u00f6zel hizmetlerinde kulland\u0131klar\u0131 otomobillerde ve benzeri \u015fekilde aile ara\u00e7lar\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lan benzeri elemanlar),<\/span><\/li>   <li><span class=\"large\">\u00d6zel in\u015faat sahiplerinin \u00fccretle \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 in\u015faat i\u015f\u00e7ileri (\u00f6zel in\u015faattan anla\u015f\u0131lmas\u0131 gereken ticari i\u015f ve te\u015febb\u00fcs d\u0131\u015f\u0131nda ki\u015fisel ihtiya\u00e7 i\u00e7in ger\u00e7ek ki\u015filerin yapt\u0131rd\u0131klar\u0131 in\u015faatlard\u0131r),<\/span><\/li>   <li><span class=\"large\">Gayrimenkul sermaye irad\u0131 sahibi yan\u0131nda \u00e7al\u0131\u015fanlar,<\/span><\/li>   <li><span class=\"large\">Ger\u00e7ek \u00fccretlerinin tespitine imkan olmamas\u0131 nedeniyle Dan\u0131\u015ftay\u2019\u0131n olumlu g\u00f6r\u00fc\u015f\u00fc ve Maliye Bakanl\u0131\u011f\u0131nca bu kapsama al\u0131nanlar,<\/span><\/li>   <li><span class=\"large\">Gelir Vergisi Kanunu uyar\u0131nca di\u011fer \u00fccret kapsam\u0131nda gelir elde eden \u00fccret sahipleri y\u0131ll\u0131k beyanname vermezler. Di\u011fer gelirler nedeniyle beyanname verilmesi halinde de bunlar beyana dahil edilmemektedir.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Vergi Usul Kanunu\u2019nun 247\u2019nci maddesinde say\u0131lmak suretiyle belirlenenler vergi karnesi almak zorundad\u0131rlar. Ayr\u0131ca di\u011fer \u00fccret geliri sahipleri asgari ge\u00e7im indirimi uygulamas\u0131ndan da yararlanamamaktad\u0131rlar. (Vergi D\u00fcnyas\u0131 2019 Takvim Y\u0131l\u0131 Gelir Vergisi Beyan\u0131)<\/span><\/p>  \t\t\t\t","slug":"diger-ucret-geliri-nedir","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Di\u011fer \u00fccret geliri nedir?","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":865,"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":21783,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":21684,"locale":"tr","category_id":73,"title":"Di\u011fer \u00fccret geliri nedir?","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. Veysi Sevi\u011f<\/strong><\/span><br><\/p>  <p><span class=\"large\">\u201c\u00dccret, i\u015fverene tabi belirli bir i\u015fyerine ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara hizmet kar\u015f\u0131l\u0131\u011f\u0131 verilen para ve ay\u0131nlar ile sa\u011flanan ve para ile temsil edilebilen menfaatlerdir.<\/span><\/p>  <p><span class=\"large\">\u00dccretin \u00f6denek, tazminat, kasa tazminat\u0131 (mali sorumluluk tazminat\u0131) tahsisat, zam, avans, aidat, huzur hakk\u0131, ikramiye, gider kar\u015f\u0131l\u0131\u011f\u0131 veya ba\u015fka adlar alt\u0131nda \u00f6denmi\u015f olmas\u0131 veya bir ortakl\u0131k m\u00fcnasebeti niteli\u011finde olmamak \u015fart\u0131 ile kazanc\u0131n belli bir y\u00fczdesi \u015feklinde tayin edilmi\u015f bulunmas\u0131 onun mahiyetini de\u011fi\u015ftirmez.\u201d (Gelir Vergisi Kanunu Md:61)<\/span><\/p>  <p><span class=\"large\">Ayn\u0131 kanunun 64\u2019\u00fcnc\u00fc maddesi gere\u011fi olarak \u201cDi\u011fer \u00fccretler ba\u015fl\u0131\u011f\u0131 alt\u0131nda a\u015fa\u011f\u0131da yaz\u0131l\u0131 hizmet erbab\u0131n\u0131n safi \u00fccretleri takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n y\u00fczde 25\u2019idir\u201d h\u00fckm\u00fcne yer verilerek;<\/span><\/p>  <ol>   <li><span class=\"large\">Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar,<\/span><\/li>   <li><span class=\"large\">\u00d6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler,<\/span><\/li>   <li><span class=\"large\">\u00d6zel in\u015faat sahiplerinin \u00fccretle \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 in\u015faat i\u015f\u00e7ileri,<\/span><\/li>   <li><span class=\"large\">Gayrimenkul sermaye irad\u0131 sahibi yan\u0131nda \u00e7al\u0131\u015fanlar,<\/span><\/li>   <li><span class=\"large\">Ger\u00e7ek \u00fccretlerinin tespitine imkan olmamas\u0131 nedeniyle ve Dan\u0131\u015ftay\u2019\u0131n m\u00fcspet m\u00fctalaas\u0131yla Maliye Bakanl\u0131\u011f\u0131nca bu kapsama al\u0131nanlar\u0131n \u00fccret geliri elde etti\u011fi ifade edilerek, \u201cDi\u011fer \u00fccretler i\u00e7in y\u0131ll\u0131k beyanname verilmez, di\u011fer gelirler nedeniyle beyanname verilmesi halinde bunlar beyannameye ithal edilmez\u201d h\u00fckm\u00fc uyar\u0131nca s\u00f6z konusu madde kapsam\u0131nda gelir sa\u011flayanlar\u0131n, bu gelirlerinin beyan d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 sa\u011flanm\u0131\u015ft\u0131r.<\/span><\/li>  <\/ol>  <p><span style=\"font-size: 15.6px;\">Uygulamada Gelir Vergisi Kanunu\u2019nun 64\u2019\u00fcnc\u00fc maddesi h\u00fckm\u00fc dikkate al\u0131nd\u0131\u011f\u0131nda \u201cbir k\u0131s\u0131m hizmet erbab\u0131n\u0131n ger\u00e7ek \u00fccret \u00fczerinden vergilendirilmesi \u00fccretin saptanmas\u0131ndaki g\u00fc\u00e7l\u00fck nedeniyle m\u00fcmk\u00fcn olamamaktad\u0131r.\u201d (2019 Takvim Y\u0131l\u0131 Gelir Vergisi Beyan\u0131-Vergi D\u00fcnyas\u0131 \u00dccretsiz Mart Eki Sf:49<\/span><\/p>  <p><span class=\"large\">\u201cBir k\u0131s\u0131m hizmet erbab\u0131n\u0131n ger\u00e7ek \u00fccret \u00fczerinden vergilendirilmesi \u00fccretin saptanmas\u0131ndaki g\u00fc\u00e7l\u00fck nedeniyle\u201d Gelir Vergisi Kanunu\u2019nun 64\u2019\u00fcnc\u00fc maddesi uyar\u0131nca, bu durumda bulunan di\u011fer \u00fccretlilerin safi \u00fccretleri takvim y\u0131l\u0131 ba\u015f\u0131nda ge\u00e7erli olan ve sanayi kesiminde \u00e7al\u0131\u015fan 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulanan asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n y\u00fczde 25\u2019i olarak belirlenmi\u015f bulunmaktad\u0131r. Bu durumda 2019 y\u0131l\u0131 i\u00e7in di\u011fer \u00fccret elde edenlerin safi \u00fccreti ayl\u0131k (2.558.40x%25x12)=7.675.20 TL\u201d olarak hesaplanacakt\u0131r. (Huz. 2019 Takvim Y\u0131l\u0131 Gelir Vergisi Beyan\u0131)<\/span><\/p>  <p><span class=\"large\">Gelir Vergisi Kanunu\u2019nda di\u011fer \u00fccretli kapsam\u0131nda say\u0131lan hizmet erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar:<\/span><\/p>  <ul>   <li><span class=\"large\">Kazan\u00e7lar\u0131 basit usulde tespit edilen ticaret erbab\u0131 yan\u0131nda \u00e7al\u0131\u015fanlar,<\/span><\/li>   <li><span class=\"large\">\u00d6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rler, (Bu \u015fof\u00f6rler, ger\u00e7ek ki\u015filerin yaln\u0131zca \u00f6zel hizmetlerinde kulland\u0131klar\u0131 otomobillerde ve benzeri \u015fekilde aile ara\u00e7lar\u0131nda \u00e7al\u0131\u015ft\u0131r\u0131lan benzeri elemanlar),<\/span><\/li>   <li><span class=\"large\">\u00d6zel in\u015faat sahiplerinin \u00fccretle \u00e7al\u0131\u015ft\u0131rd\u0131klar\u0131 in\u015faat i\u015f\u00e7ileri (\u00f6zel in\u015faattan anla\u015f\u0131lmas\u0131 gereken ticari i\u015f ve te\u015febb\u00fcs d\u0131\u015f\u0131nda ki\u015fisel ihtiya\u00e7 i\u00e7in ger\u00e7ek ki\u015filerin yapt\u0131rd\u0131klar\u0131 in\u015faatlard\u0131r),<\/span><\/li>   <li><span class=\"large\">Gayrimenkul sermaye irad\u0131 sahibi yan\u0131nda \u00e7al\u0131\u015fanlar,<\/span><\/li>   <li><span class=\"large\">Ger\u00e7ek \u00fccretlerinin tespitine imkan olmamas\u0131 nedeniyle Dan\u0131\u015ftay\u2019\u0131n olumlu g\u00f6r\u00fc\u015f\u00fc ve Maliye Bakanl\u0131\u011f\u0131nca bu kapsama al\u0131nanlar,<\/span><\/li>   <li><span class=\"large\">Gelir Vergisi Kanunu uyar\u0131nca di\u011fer \u00fccret kapsam\u0131nda gelir elde eden \u00fccret sahipleri y\u0131ll\u0131k beyanname vermezler. Di\u011fer gelirler nedeniyle beyanname verilmesi halinde de bunlar beyana dahil edilmemektedir.<\/span><\/li>  <\/ul>  <p><span style=\"font-size: 15.6px;\">Vergi Usul Kanunu\u2019nun 247\u2019nci maddesinde say\u0131lmak suretiyle belirlenenler vergi karnesi almak zorundad\u0131rlar. Ayr\u0131ca di\u011fer \u00fccret geliri sahipleri asgari ge\u00e7im indirimi uygulamas\u0131ndan da yararlanamamaktad\u0131rlar. (Vergi D\u00fcnyas\u0131 2019 Takvim Y\u0131l\u0131 Gelir Vergisi Beyan\u0131)<\/span><\/p>  \t\t\t\t","slug":"diger-ucret-geliri-nedir","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":"Di\u011fer \u00fccret geliri nedir?","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":865,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}