{"status":true,"post":{"id":32744,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:07:31","created_at":"2022-05-05T21:00:00.000000Z","updated_at":"2022-10-24T18:07:31.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":32744,"is_featured":0,"title":"Tar\u0131msal destekleme \u00f6demeleri","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\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7338 Say\u0131l\u0131 Kanun ile Gelir Vergisi Kanunu\u2019na eklenen M\u00fckerrer 20\/C maddesine g\u00f6re, kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan yap\u0131lan tar\u0131msal destekleme \u00f6demeleri, 26 Ekim 2021 tarihinden itibaren gelir vergisinden m\u00fcstesnad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu istisna d\u00fczenlemesine paralel olarak ayn\u0131 tarih itibariyle bu \u00f6demeler, Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesi uyar\u0131nca yap\u0131lacak stopaj\u0131n kapsam\u0131ndan da \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun 29\u2019uncu maddesi uyar\u0131nca, tar\u0131m\u0131 ve hayvanc\u0131l\u0131\u011f\u0131 te\u015fvik etmek amac\u0131yla verilen ikramiye ve \u00f6d\u00fcller, gelir vergisinden istisna edilmi\u015ftir. Bu ba\u011flamda da en iyi mahsul\u00fc veya en iyi hayvan\u0131 yeti\u015ftiren \u00e7ift\u00e7ilere verilen \u00f6d\u00fcller de gelir vergisinden ba\u011f\u0131\u015f\u0131kt\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 69\u2019uncu maddesi uyar\u0131nca dar m\u00fckellefiyete tabi olanlar da dahil olmak \u00fczere zirai kazan\u00e7lar\u0131 bilan\u00e7o usul\u00fcne g\u00f6re tespit edilen m\u00fckellefler, 2010 takvim y\u0131l\u0131ndan itibaren uygulanmak \u00fczere yat\u0131r\u0131m indiriminden, ilgili \u00f6zel \u015fartlar\u0131n sa\u011flanmas\u0131 durumunda faydalanabilirler. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun 53\u2019\u00fcnc\u00fc maddesinin son f\u0131kras\u0131nda, \u201cVergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belge alma, verme, saklama ve ibraz y\u00fck\u00fcml\u00fcl\u00fcklerine uymayan ve ziraat odas\u0131ndan, bulunmayan yerlerde tar\u0131m il veya il\u00e7e m\u00fcd\u00fcrl\u00fcklerinden \u00e7ift\u00e7i belgesini almayan \u00e7ift\u00e7iler, \u00e7e\u015fitli kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan verilen avans kredi, s\u00fcbvansiyon, prim gibi ayni ve nakdi destek unsurlar\u0131ndan yararlanamazlar. Bu h\u00fckm\u00fcn uygulanmas\u0131na ili\u015fkin usuller, ilgili kurulu\u015flar\u0131n g\u00f6r\u00fc\u015fleri de al\u0131narak Maliye Bakanl\u0131\u011f\u0131nca belirlenir\u201d h\u00fckm\u00fc yer almaktad\u0131r. Bu f\u0131kra h\u00fckm\u00fcne g\u00f6re; \u00e7ift\u00e7ilerin avans, kredi, s\u00fcbvansiyon, prim gibi ayni ve nakdi destek unsurlar\u0131ndan yararlanabilmeleri i\u00e7in ilgili mevzuat\u0131nda belirtilen \u015fartlar\u0131n yan\u0131s\u0131ra;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Vergi Usul Kanunu\u2019nun belge d\u00fczenine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerine uymalar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00c7ift\u00e7i belgesi almalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Maliye Bakanl\u0131\u011f\u0131\u2019na verilen yetki uyar\u0131nca yay\u0131mlanan 237 seri No\u2019lu Gelir Vergisi Genel Tebli\u011fi\u2019nde yer alan uygulaman\u0131n, ilgili kurulu\u015flar\u0131n g\u00f6r\u00fc\u015fleri de al\u0131narak a\u015fa\u011f\u0131da belirtilen usuller \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. \u00c7ift\u00e7i belgesi alma zorunlulu\u011fu ve belgenin d\u00fczenlenmesine ili\u015fkin esaslar: \u00c7ift\u00e7ilerin \u00e7e\u015fitli kamu kurum ve kurulu\u015flar\u0131nca verilen destek unsurlar\u0131ndan yararlanabilmeleri i\u00e7in \u00e7ift\u00e7i belgesi almalar\u0131 zorunludur. \u00c7ift\u00e7i belgesi takvim y\u0131l\u0131 itibar\u0131yla ve tebli\u011f ekinde yer alan \u00f6rne\u011fe uygun olarak \u00e7ift\u00e7inin \u00fcye oldu\u011fu ziraat odas\u0131 taraf\u0131ndan, ziraat odas\u0131n\u0131n bulunmad\u0131\u011f\u0131 yerlerde ise tar\u0131m il veya il\u00e7e m\u00fcd\u00fcrlerince d\u00fczenlenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Belge d\u00fczenine uymayan \u00e7ift\u00e7ilere uygulanacak yapt\u0131r\u0131mlar: \u00c7ift\u00e7ilerin destek unsurlar\u0131ndan yararlanabilmeleri i\u00e7in Vergi Usul Kanunu\u2019nun belge d\u00fczenine ili\u015fkin h\u00fck\u00fcmlere uymalar\u0131 gerekmektedir. Bu nedenle Vergi Usul Kanunu\u2019nda yer alan esaslar \u00e7er\u00e7evesinde; belge alma, belge verme, belge saklama, belge ibra etme y\u00fck\u00fcml\u00fcl\u00fcklerine uymayan \u00e7ift\u00e7iler destek unsurlar\u0131ndan yararland\u0131r\u0131lamayacaklar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 76\u2019nc\u0131 maddesine g\u00f6re 5300 say\u0131l\u0131 Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar, 31 Aral\u0131k 2023 tarihine kadar gelir ve kurumlar vergisinden m\u00fcstesnad\u0131r. \u0130stisna edilen bu kazan\u00e7lar \u00fczerinden 94\u2019\u00fcnc\u00fc madde kapsam\u0131nda tevkifat yap\u0131lmaz. M\u00fcnhas\u0131ran bu kazan\u00e7lar i\u00e7in gelir vergisi m\u00fckelleflerince y\u0131ll\u0131k beyanname verilmez, bu kazan\u00e7lar verilecek beyannamelere dahil edilmez.<\/span><\/p>  \t\t\t\t","slug":"tarimsal-destekleme-odemeleri","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Tar\u0131msal destekleme \u00f6demeleri","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":1097,"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":32843,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":32744,"locale":"tr","category_id":73,"title":"Tar\u0131msal destekleme \u00f6demeleri","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\"><strong>DR. VEYS\u0130 SEV\u0130\u011e<\/strong><\/span><br><span class=\"large\"> <strong><\/strong><\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 7338 Say\u0131l\u0131 Kanun ile Gelir Vergisi Kanunu\u2019na eklenen M\u00fckerrer 20\/C maddesine g\u00f6re, kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan yap\u0131lan tar\u0131msal destekleme \u00f6demeleri, 26 Ekim 2021 tarihinden itibaren gelir vergisinden m\u00fcstesnad\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> S\u00f6z konusu istisna d\u00fczenlemesine paralel olarak ayn\u0131 tarih itibariyle bu \u00f6demeler, Gelir Vergisi Kanunu\u2019nun 94\u2019\u00fcnc\u00fc maddesi uyar\u0131nca yap\u0131lacak stopaj\u0131n kapsam\u0131ndan da \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun 29\u2019uncu maddesi uyar\u0131nca, tar\u0131m\u0131 ve hayvanc\u0131l\u0131\u011f\u0131 te\u015fvik etmek amac\u0131yla verilen ikramiye ve \u00f6d\u00fcller, gelir vergisinden istisna edilmi\u015ftir. Bu ba\u011flamda da en iyi mahsul\u00fc veya en iyi hayvan\u0131 yeti\u015ftiren \u00e7ift\u00e7ilere verilen \u00f6d\u00fcller de gelir vergisinden ba\u011f\u0131\u015f\u0131kt\u0131r. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 69\u2019uncu maddesi uyar\u0131nca dar m\u00fckellefiyete tabi olanlar da dahil olmak \u00fczere zirai kazan\u00e7lar\u0131 bilan\u00e7o usul\u00fcne g\u00f6re tespit edilen m\u00fckellefler, 2010 takvim y\u0131l\u0131ndan itibaren uygulanmak \u00fczere yat\u0131r\u0131m indiriminden, ilgili \u00f6zel \u015fartlar\u0131n sa\u011flanmas\u0131 durumunda faydalanabilirler. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun 53\u2019\u00fcnc\u00fc maddesinin son f\u0131kras\u0131nda, \u201cVergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belge alma, verme, saklama ve ibraz y\u00fck\u00fcml\u00fcl\u00fcklerine uymayan ve ziraat odas\u0131ndan, bulunmayan yerlerde tar\u0131m il veya il\u00e7e m\u00fcd\u00fcrl\u00fcklerinden \u00e7ift\u00e7i belgesini almayan \u00e7ift\u00e7iler, \u00e7e\u015fitli kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan verilen avans kredi, s\u00fcbvansiyon, prim gibi ayni ve nakdi destek unsurlar\u0131ndan yararlanamazlar. Bu h\u00fckm\u00fcn uygulanmas\u0131na ili\u015fkin usuller, ilgili kurulu\u015flar\u0131n g\u00f6r\u00fc\u015fleri de al\u0131narak Maliye Bakanl\u0131\u011f\u0131nca belirlenir\u201d h\u00fckm\u00fc yer almaktad\u0131r. Bu f\u0131kra h\u00fckm\u00fcne g\u00f6re; \u00e7ift\u00e7ilerin avans, kredi, s\u00fcbvansiyon, prim gibi ayni ve nakdi destek unsurlar\u0131ndan yararlanabilmeleri i\u00e7in ilgili mevzuat\u0131nda belirtilen \u015fartlar\u0131n yan\u0131s\u0131ra;<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * Vergi Usul Kanunu\u2019nun belge d\u00fczenine ili\u015fkin y\u00fck\u00fcml\u00fcl\u00fcklerine uymalar\u0131,<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> * \u00c7ift\u00e7i belgesi almalar\u0131 gerekmektedir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Maliye Bakanl\u0131\u011f\u0131\u2019na verilen yetki uyar\u0131nca yay\u0131mlanan 237 seri No\u2019lu Gelir Vergisi Genel Tebli\u011fi\u2019nde yer alan uygulaman\u0131n, ilgili kurulu\u015flar\u0131n g\u00f6r\u00fc\u015fleri de al\u0131narak a\u015fa\u011f\u0131da belirtilen usuller \u00e7er\u00e7evesinde y\u00fcr\u00fct\u00fclmesi uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 1. \u00c7ift\u00e7i belgesi alma zorunlulu\u011fu ve belgenin d\u00fczenlenmesine ili\u015fkin esaslar: \u00c7ift\u00e7ilerin \u00e7e\u015fitli kamu kurum ve kurulu\u015flar\u0131nca verilen destek unsurlar\u0131ndan yararlanabilmeleri i\u00e7in \u00e7ift\u00e7i belgesi almalar\u0131 zorunludur. \u00c7ift\u00e7i belgesi takvim y\u0131l\u0131 itibar\u0131yla ve tebli\u011f ekinde yer alan \u00f6rne\u011fe uygun olarak \u00e7ift\u00e7inin \u00fcye oldu\u011fu ziraat odas\u0131 taraf\u0131ndan, ziraat odas\u0131n\u0131n bulunmad\u0131\u011f\u0131 yerlerde ise tar\u0131m il veya il\u00e7e m\u00fcd\u00fcrlerince d\u00fczenlenir.<\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 2. Belge d\u00fczenine uymayan \u00e7ift\u00e7ilere uygulanacak yapt\u0131r\u0131mlar: \u00c7ift\u00e7ilerin destek unsurlar\u0131ndan yararlanabilmeleri i\u00e7in Vergi Usul Kanunu\u2019nun belge d\u00fczenine ili\u015fkin h\u00fck\u00fcmlere uymalar\u0131 gerekmektedir. Bu nedenle Vergi Usul Kanunu\u2019nda yer alan esaslar \u00e7er\u00e7evesinde; belge alma, belge verme, belge saklama, belge ibra etme y\u00fck\u00fcml\u00fcl\u00fcklerine uymayan \u00e7ift\u00e7iler destek unsurlar\u0131ndan yararland\u0131r\u0131lamayacaklar. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 76\u2019nc\u0131 maddesine g\u00f6re 5300 say\u0131l\u0131 Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7lar, 31 Aral\u0131k 2023 tarihine kadar gelir ve kurumlar vergisinden m\u00fcstesnad\u0131r. \u0130stisna edilen bu kazan\u00e7lar \u00fczerinden 94\u2019\u00fcnc\u00fc madde kapsam\u0131nda tevkifat yap\u0131lmaz. M\u00fcnhas\u0131ran bu kazan\u00e7lar i\u00e7in gelir vergisi m\u00fckelleflerince y\u0131ll\u0131k beyanname verilmez, bu kazan\u00e7lar verilecek beyannamelere dahil edilmez.<\/span><\/p>  \t\t\t\t","slug":"tarimsal-destekleme-odemeleri","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":"Tar\u0131msal destekleme \u00f6demeleri","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1097,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}