{"status":true,"post":{"id":18126,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:26:57","created_at":"2018-03-18T21:00:00.000000Z","updated_at":"2022-10-21T07:26:57.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":18126,"is_featured":0,"title":"Has\u0131lat esasl\u0131 KDV uygulamas\u0131","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><span class=\"large\">Ba\u015fbakanl\u0131k Makam\u0131 taraf\u0131ndan 27.02.2018 tarihinde T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Ba\u015fkanl\u0131\u011f\u0131\u2019na sunulan \u201cKatma De\u011fer Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnameler De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Tasar\u0131s\u0131\u201dn\u0131n 12\u2019nci maddesi ile s\u00f6z konusu vergi ile ilgili \u201cHas\u0131lat esasl\u0131 vergilendirme\u201d uygulamas\u0131na gidilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">Konuya y\u00f6nelik d\u00fczenleme 4369 say\u0131l\u0131 Kanun\u2019un 82\/5-f maddesiyle 1 Ocak 1999 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Katma De\u011fer Vergisi uygulamas\u0131nda \u201cG\u00f6t\u00fcr\u00fc usulde vergilendirme\u201d sisteminin yerine ge\u00e7erli olmak \u00fczere s\u00f6z konusu Kanun\u2019un 38\u2019inci maddesi olarak d\u00fczenlenmi\u015f bulunmaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">\u201cTicari kazanc\u0131 i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilenler ile mesleki kazanc\u0131 serbest meslek kazan\u00e7 defterine g\u00f6re tespit edilenlerden, Bakanlar Kurulu taraf\u0131ndan belirlenen sekt\u00f6r ve meslek gruplar\u0131 kapsam\u0131nda yer alan alanlar\u0131n talep etmesi halinde, vergiye tabi i\u015flemlerin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 te\u015fkil eden (katma de\u011fer vergisi dahil) bedel \u00fczerinden; Katma De\u011fer Vergisi Kanunu\u2019nun 28\u2019inci maddesi uyar\u0131nca belirlenen en y\u00fcksek oran\u0131 ge\u00e7memek \u00fczere Bakanlar Kurulunca ilgili sekt\u00f6r veya meslek grubu i\u00e7in belirlenen oran uygulanmak suretiyle hesaplad\u0131klar\u0131 katma de\u011fer vergisini, indirilecek katma de\u011fer vergisi ile ili\u015fkilendirmeksizin beyan ederek\u201d \u00f6deyeceklerdir.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131da belirlenen has\u0131lat \u00fczerinden hesaplama yap\u0131lmas\u0131na dayal\u0131 vergilendirme usul\u00fcne g\u00f6re vergilendirilen m\u00fckelleflerin kazanc\u0131n\u0131n tespitinde, kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla al\u0131\u015f vesikalar\u0131nda g\u00f6sterilen katma de\u011fer vergisi ile has\u0131lat esasl\u0131 vergilendirme usul\u00fcne g\u00f6re beyan ederek \u00f6dedikleri katma de\u011fer vergisini i\u015flemin mahiyetine g\u00f6re gider veya maliyet, yapt\u0131klar\u0131 teslim ve hizmetler dolay\u0131s\u0131yla hesaplad\u0131klar\u0131 katma de\u011fer vergisini gelir olarak dikkate alacaklard\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu \u201cHas\u0131lat esasl\u0131 vergilendirme\u201d usul\u00fcn\u00fc tercih eden m\u00fckellefler iki y\u0131l ge\u00e7medik\u00e7e bu usulden \u00e7\u0131kamayacaklard\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u201cBakanlar Kurulu Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinden, y\u0131ll\u0131k i\u015f hacimleri Vergi Usul Kanunu\u2019nun 178\u2019inci maddesine g\u00f6re ikinci s\u0131n\u0131f t\u00fcccarlar i\u00e7in ge\u00e7erli olan haddin iki kat\u0131na kadar olanlar\u0131, has\u0131lat esasl\u0131 vergilendirme usul\u00fc kapsam\u0131na almaya, Maliye Bakanl\u0131\u011f\u0131 bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili\u201d k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Tasar\u0131 ile yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen bu d\u00fczenlemeyle;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Katma De\u011fer Vergisi Kanunu\u2019nun 28\u2019inci maddesinin yeni \u015fekline g\u00f6re belirlenen sekt\u00f6r ve meslek gruplar\u0131 kapsam\u0131ndaki gelir vergisi m\u00fckelleflerince \u00f6denmesi gereken katma de\u011fer vergisinin, indirilecek katma de\u011fer vergisi ile ili\u015fkilendirilmeksizin, al\u0131c\u0131lardan tahsil edilen katma de\u011fer vergisi dahil toplam has\u0131lata sekt\u00f6r baz\u0131nda belirlenen oran\u0131n uygulanmas\u0131 suretiyle hesaplanmas\u0131;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konuya ili\u015fkin olarak m\u00fckelleflerin kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla al\u0131\u015f vesikalar\u0131nda g\u00f6sterilen katma de\u011fer vergisini ve has\u0131lat esasl\u0131 vergilendirme usul\u00fcne g\u00f6re beyan ederek \u00f6dedikleri katma de\u011fer vergisini kazanc\u0131n tespitinde i\u015flemin mahiyetine g\u00f6re gider veya maliyet, yapt\u0131klar\u0131 teslim hizmetler dolay\u0131s\u0131yla hesaplad\u0131klar\u0131 katma de\u011fer vergisini kazanc\u0131n tespitinde gelir olarak dikkate almalar\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bakanlar Kurulu taraf\u0131ndan belirlenen sekt\u00f6rler ve meslek gruplar\u0131 kapsam\u0131nda yer almak ko\u015fuluyla mesleki kazanc\u0131 serbest meslek kazan\u00e7 defterine, ticari kazanc\u0131 i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilen m\u00fckelleflerden tercih edenlerin sisteme ge\u00e7mesi ve sisteme ge\u00e7enlerin en az iki y\u0131l sistemde kalmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinden, y\u0131ll\u0131k i\u015f hacimleri ikinci s\u0131n\u0131f t\u00fcccarlar i\u00e7in belirlenen ilgili haddin iki kat\u0131na kadar olanlar\u0131 \u201cHas\u0131lat esasl\u0131 vergilendirme\u201d usul\u00fc kapsam\u0131na almaya Bakanlar Kurulu\u2019na, bu d\u00fczenlemenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131n belirlenmesi konusunda da Maliye Bakanl\u0131\u011f\u0131\u2019na yetki verilmesi, \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nda yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen bu de\u011fi\u015fiklikle \u201ci\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan k\u00fc\u00e7\u00fck i\u015fletmeler ile serbest meslek erbab\u0131n\u0131n sat\u0131\u015flar\u0131 nedeniyle hesaplanan katma de\u011fer vergisi dahil toplam has\u0131latlar\u0131na, sabit bir oran uygulanmak suretiyle \u201chas\u0131lat esasl\u0131 vergilendirme\u201d sistemine ge\u00e7irilmesi, bu m\u00fckelleflerin vergiye g\u00f6n\u00fcll\u00fc uyumlar\u0131n\u0131n sa\u011flanmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>  \t\t\t\t","slug":"hasilat-esasli-kdv-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Has\u0131lat esasl\u0131 KDV uygulamas\u0131","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":210,"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":18225,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":18126,"locale":"tr","category_id":73,"title":"Has\u0131lat esasl\u0131 KDV uygulamas\u0131","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><span class=\"large\">Ba\u015fbakanl\u0131k Makam\u0131 taraf\u0131ndan 27.02.2018 tarihinde T\u00fcrkiye B\u00fcy\u00fck Millet Meclisi Ba\u015fkanl\u0131\u011f\u0131\u2019na sunulan \u201cKatma De\u011fer Vergisi Kanunu ile Baz\u0131 Kanun ve Kanun H\u00fckm\u00fcnde Kararnameler De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Tasar\u0131s\u0131\u201dn\u0131n 12\u2019nci maddesi ile s\u00f6z konusu vergi ile ilgili \u201cHas\u0131lat esasl\u0131 vergilendirme\u201d uygulamas\u0131na gidilmesi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. <\/span><\/p>  <p><span class=\"large\">Konuya y\u00f6nelik d\u00fczenleme 4369 say\u0131l\u0131 Kanun\u2019un 82\/5-f maddesiyle 1 Ocak 1999 tarihi itibar\u0131yla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan Katma De\u011fer Vergisi uygulamas\u0131nda \u201cG\u00f6t\u00fcr\u00fc usulde vergilendirme\u201d sisteminin yerine ge\u00e7erli olmak \u00fczere s\u00f6z konusu Kanun\u2019un 38\u2019inci maddesi olarak d\u00fczenlenmi\u015f bulunmaktad\u0131r. \u015e\u00f6yle ki;<\/span><\/p>  <p><span class=\"large\">\u201cTicari kazanc\u0131 i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilenler ile mesleki kazanc\u0131 serbest meslek kazan\u00e7 defterine g\u00f6re tespit edilenlerden, Bakanlar Kurulu taraf\u0131ndan belirlenen sekt\u00f6r ve meslek gruplar\u0131 kapsam\u0131nda yer alan alanlar\u0131n talep etmesi halinde, vergiye tabi i\u015flemlerin kar\u015f\u0131l\u0131\u011f\u0131n\u0131 te\u015fkil eden (katma de\u011fer vergisi dahil) bedel \u00fczerinden; Katma De\u011fer Vergisi Kanunu\u2019nun 28\u2019inci maddesi uyar\u0131nca belirlenen en y\u00fcksek oran\u0131 ge\u00e7memek \u00fczere Bakanlar Kurulunca ilgili sekt\u00f6r veya meslek grubu i\u00e7in belirlenen oran uygulanmak suretiyle hesaplad\u0131klar\u0131 katma de\u011fer vergisini, indirilecek katma de\u011fer vergisi ile ili\u015fkilendirmeksizin beyan ederek\u201d \u00f6deyeceklerdir.<\/span><\/p>  <p><span class=\"large\">Yukar\u0131da belirlenen has\u0131lat \u00fczerinden hesaplama yap\u0131lmas\u0131na dayal\u0131 vergilendirme usul\u00fcne g\u00f6re vergilendirilen m\u00fckelleflerin kazanc\u0131n\u0131n tespitinde, kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla al\u0131\u015f vesikalar\u0131nda g\u00f6sterilen katma de\u011fer vergisi ile has\u0131lat esasl\u0131 vergilendirme usul\u00fcne g\u00f6re beyan ederek \u00f6dedikleri katma de\u011fer vergisini i\u015flemin mahiyetine g\u00f6re gider veya maliyet, yapt\u0131klar\u0131 teslim ve hizmetler dolay\u0131s\u0131yla hesaplad\u0131klar\u0131 katma de\u011fer vergisini gelir olarak dikkate alacaklard\u0131r.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu \u201cHas\u0131lat esasl\u0131 vergilendirme\u201d usul\u00fcn\u00fc tercih eden m\u00fckellefler iki y\u0131l ge\u00e7medik\u00e7e bu usulden \u00e7\u0131kamayacaklard\u0131r. <\/span><\/p>  <p><span class=\"large\">Di\u011fer yandan \u201cBakanlar Kurulu Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinden, y\u0131ll\u0131k i\u015f hacimleri Vergi Usul Kanunu\u2019nun 178\u2019inci maddesine g\u00f6re ikinci s\u0131n\u0131f t\u00fcccarlar i\u00e7in ge\u00e7erli olan haddin iki kat\u0131na kadar olanlar\u0131, has\u0131lat esasl\u0131 vergilendirme usul\u00fc kapsam\u0131na almaya, Maliye Bakanl\u0131\u011f\u0131 bu maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkili\u201d k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/span><\/p>  <p><span class=\"large\">Tasar\u0131 ile yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen bu d\u00fczenlemeyle;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Katma De\u011fer Vergisi Kanunu\u2019nun 28\u2019inci maddesinin yeni \u015fekline g\u00f6re belirlenen sekt\u00f6r ve meslek gruplar\u0131 kapsam\u0131ndaki gelir vergisi m\u00fckelleflerince \u00f6denmesi gereken katma de\u011fer vergisinin, indirilecek katma de\u011fer vergisi ile ili\u015fkilendirilmeksizin, al\u0131c\u0131lardan tahsil edilen katma de\u011fer vergisi dahil toplam has\u0131lata sekt\u00f6r baz\u0131nda belirlenen oran\u0131n uygulanmas\u0131 suretiyle hesaplanmas\u0131;<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Konuya ili\u015fkin olarak m\u00fckelleflerin kendilerine yap\u0131lan teslim ve hizmetler dolay\u0131s\u0131yla al\u0131\u015f vesikalar\u0131nda g\u00f6sterilen katma de\u011fer vergisini ve has\u0131lat esasl\u0131 vergilendirme usul\u00fcne g\u00f6re beyan ederek \u00f6dedikleri katma de\u011fer vergisini kazanc\u0131n tespitinde i\u015flemin mahiyetine g\u00f6re gider veya maliyet, yapt\u0131klar\u0131 teslim hizmetler dolay\u0131s\u0131yla hesaplad\u0131klar\u0131 katma de\u011fer vergisini kazanc\u0131n tespitinde gelir olarak dikkate almalar\u0131<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bakanlar Kurulu taraf\u0131ndan belirlenen sekt\u00f6rler ve meslek gruplar\u0131 kapsam\u0131nda yer almak ko\u015fuluyla mesleki kazanc\u0131 serbest meslek kazan\u00e7 defterine, ticari kazanc\u0131 i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilen m\u00fckelleflerden tercih edenlerin sisteme ge\u00e7mesi ve sisteme ge\u00e7enlerin en az iki y\u0131l sistemde kalmas\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bilan\u00e7o esas\u0131na g\u00f6re defter tutan gelir vergisi m\u00fckelleflerinden, y\u0131ll\u0131k i\u015f hacimleri ikinci s\u0131n\u0131f t\u00fcccarlar i\u00e7in belirlenen ilgili haddin iki kat\u0131na kadar olanlar\u0131 \u201cHas\u0131lat esasl\u0131 vergilendirme\u201d usul\u00fc kapsam\u0131na almaya Bakanlar Kurulu\u2019na, bu d\u00fczenlemenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131n belirlenmesi konusunda da Maliye Bakanl\u0131\u011f\u0131\u2019na yetki verilmesi, \u00f6ng\u00f6r\u00fclm\u00fc\u015f bulunmaktad\u0131r.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Katma De\u011fer Vergisi Kanunu\u2019nda yap\u0131lmas\u0131 \u00f6ng\u00f6r\u00fclen bu de\u011fi\u015fiklikle \u201ci\u015fletme hesab\u0131 esas\u0131na g\u00f6re defter tutan k\u00fc\u00e7\u00fck i\u015fletmeler ile serbest meslek erbab\u0131n\u0131n sat\u0131\u015flar\u0131 nedeniyle hesaplanan katma de\u011fer vergisi dahil toplam has\u0131latlar\u0131na, sabit bir oran uygulanmak suretiyle \u201chas\u0131lat esasl\u0131 vergilendirme\u201d sistemine ge\u00e7irilmesi, bu m\u00fckelleflerin vergiye g\u00f6n\u00fcll\u00fc uyumlar\u0131n\u0131n sa\u011flanmas\u0131 ama\u00e7lanm\u0131\u015ft\u0131r.<\/span><\/p>  \t\t\t\t","slug":"hasilat-esasli-kdv-uygulamasi","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":"Has\u0131lat esasl\u0131 KDV uygulamas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":210,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}