{"status":true,"post":{"id":33409,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 21:21:59","created_at":"2022-06-09T21:00:00.000000Z","updated_at":"2022-10-24T18:21:59.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":33409,"is_featured":0,"title":"Ticari kazan\u00e7 ve vergilendirme","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\">Vergi Usul Kanunu\u2019nun 288\u2019inci maddesi uyar\u0131nca \u201cHas\u0131l olan veya husul\u00fc beklenen fakat miktar\u0131 katiyetle kestirilemeyen ve te\u015febb\u00fcs i\u00e7in bir bor\u00e7 mahiyetini arz eden belli baz\u0131 zararlar\u0131 kar\u015f\u0131lamak maksad\u0131yla hesaben ayr\u0131lan mebla\u011flara kar\u015f\u0131l\u0131k\u201d denir. <\/span><\/p>  <p><span class=\"large\">Kar\u015f\u0131l\u0131klar mukayyet de\u011ferleriyle pasifle\u015ftirilmek suretiyle de\u011ferlenir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u201cAmortisman kay\u0131tlar\u0131 hakk\u0131ndaki \u00f6zel h\u00fck\u00fcmler mahfuzdur.\u201d Vergi Usul Kanunu\u2019nda veya di\u011fer vergi kanunlar\u0131nda konuya ili\u015fkin olarak \u00f6zel nitelikte ayr\u0131 bir kanuna gereksinim olmas\u0131na ra\u011fmen hen\u00fcz b\u00f6yle bir \u00e7al\u0131\u015fma ger\u00e7ekle\u015fmemi\u015ftir. Bir ba\u015fka a\u00e7\u0131dan vergi hukuku a\u00e7\u0131s\u0131ndan sabit k\u0131ymetler, emtia, alacaklar ve sermaye i\u00e7in Kurumlar Vergisi Kanunu\u2019nda sigorta \u015firketleri bak\u0131m\u0131ndan muallak hasar, cari muhataralar ve hayat sigortalar\u0131 i\u00e7in ve Bankalar Kanunu\u2019nda \u00e7e\u015fitli alacaklar i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 g\u00fcndeme gelebilmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131daki kanun maddesinde var olan \u2018has\u0131l olan veya husul\u00fc beklenen zararlar\u2019 ibaresinden her t\u00fcrl\u00fc olguyu anlamak (kabullenmek) \u00e7ok zor ve hatta bazen m\u00fcmk\u00fcn de\u011fildir. Pasifle\u015ftirilerek de\u011ferlenen zararlar\u0131n, m\u00fckellef a\u00e7\u0131s\u0131ndan bor\u00e7 niteli\u011finde olmas\u0131, bu durumun da her \u015feyden \u00f6nce de\u011fer olarak belirlenmi\u015f olmas\u0131 gerekmektedir. Bir ba\u015fka a\u00e7\u0131dan bu t\u00fcr kar\u015f\u0131l\u0131klar\u0131n vergi matrah\u0131n\u0131n tespitinde indirim kalemi olarak dikkate al\u0131n\u0131p al\u0131namayaca\u011f\u0131 hususunun a\u00e7\u0131k\u00e7a belirlenmesi gerekmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun veya \u00f6zel kanunlardaki herhangi bir \u015fekilde \u00f6zel bir h\u00fckme dayand\u0131r\u0131lmaks\u0131z\u0131n ayr\u0131lan kar\u015f\u0131l\u0131klar\u0131n vergi matrah\u0131ndan d\u00fc\u015f\u00fclmesi m\u00fcmk\u00fcn de\u011fildir. \u00d6rne\u011fin i\u015f\u00e7i k\u0131dem tazminatlar\u0131 ya da garantili mal sat\u0131\u015flar\u0131 kapsam\u0131nda gelecek y\u0131llarda \u00f6denmesi s\u00f6z konusu olabilecek giderler i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 veya SPK mevzuat\u0131 uyar\u0131nca kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 halinde vergi matrah\u0131ndan indirim konusu yap\u0131lmas\u0131 hukuken m\u00fcmk\u00fcn de\u011fildir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer y\u00f6nden vergi mevzuat\u0131nda tahakkuk ilkesi gere\u011fi ger\u00e7ekle\u015fen, beklenen zararlar\u0131n mahiyet ve miktar olarak kesinle\u015fmesi halinde gider yaz\u0131lmas\u0131 ve kabul edilmesi halinde s\u00f6z konusu \u00f6zelli\u011fin kesinle\u015fmesini m\u00fcteakip gider olarak yaz\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. <\/span><\/p>  <p><span class=\"large\">Oysa BOB\u0130 FRS B\u00f6l\u00fcm 19 standard\u0131nda kar\u015f\u0131l\u0131klar\u0131n kesinle\u015fmelerinden \u00e7ok tahmini \u00f6ne \u00e7\u0131kmaktad\u0131r. Bu \u015fekliyle ger\u00e7ekle\u015fme zaman\u0131 veya tutar\u0131 belli olmayan y\u00fck\u00fcml\u00fclerin vergi kanunlar\u0131 a\u00e7\u0131s\u0131ndan gider mahiyeti arz etmemektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi uygulamas\u0131nda \u015farta ba\u011fl\u0131 y\u00fck\u00fcml\u00fcl\u00fckler ve \u015farta ba\u011fl\u0131 varl\u0131klara kar\u015f\u0131l\u0131k ayr\u0131lmayacakt\u0131r. Mali k\u00e2r\u0131n tespitinde kar\u015f\u0131l\u0131klar\u0131n gider olarak dikkate al\u0131nabilmesi i\u00e7in kesinle\u015fmi\u015f olmas\u0131 ya da Vergi Usul Kanunu\u2019nda veya di\u011fer vergi kanunlar\u0131nda \u00f6zel bir h\u00fckm\u00fcn bulunmas\u0131 gerekir. Di\u011fer bir ifade ile vergi kanunlar\u0131m\u0131zda giderler fiilen ger\u00e7ekle\u015fmeksizin; ger\u00e7ekle\u015fmesi muhtemel tahmini de\u011ferler \u00fczerinden gider kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131lmas\u0131na imkan verilmemekte ve vergi matrah\u0131n\u0131n tespitinde \u2018kanunen kabul edilmeyen gider\u2019 olarak i\u015flem g\u00f6rmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ekonomik a\u00e7\u0131dan dezavantajl\u0131 s\u00f6zle\u015fme; s\u00f6zle\u015fme kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesi i\u00e7in zorunlu olarak katlan\u0131lmas\u0131 gereken maliyetin, elde edilmesi beklenen ekonomik fayday\u0131 a\u015ft\u0131\u011f\u0131 s\u00f6zle\u015fmedir. B\u00f6yle bir s\u00f6zle\u015fmeyle zarar etmeleri ka\u00e7\u0131n\u0131lmaz hale gelen i\u015fletmeler ka\u00e7\u0131n\u0131lamayan net zararlar\u0131 i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rabilmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 37\/4\u2019\u00fcnc\u00fc maddesinde in\u015faat taahh\u00fct i\u015flerinden sa\u011flanan kazan\u00e7lar ticari kazan\u00e7 say\u0131lm\u0131\u015ft\u0131r. Bu nedenle bu i\u015flerden sa\u011flanan kazan\u00e7lar, ticari kazan\u00e7 h\u00fck\u00fcmlerine g\u00f6re vergilendirilecektir. 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 6\u2019nc\u0131 maddesine g\u00f6re kurum kazan\u00e7lar\u0131 Gelir Vergisi Kanunu\u2019ndaki ticari kazan\u00e7 h\u00fck\u00fcmleri esas al\u0131narak de\u011ferlendirilecektir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurumlar vergisi, m\u00fckelleflerin bir hesap d\u00f6nemi i\u00e7inde elde ettikleri safi kurum kazanc\u0131 \u00fczerinden hesaplanacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Safi kurum kazanc\u0131n\u0131n tespitinde, Gelir Vergisi Kanunu\u2019nun ticari kazan\u00e7 hakk\u0131ndaki h\u00fck\u00fcmleri uygulan\u0131r.<\/span><\/p>  \t\t\t\t","slug":"ticari-kazanc-ve-vergilendirme","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Ticari kazan\u00e7 ve vergilendirme","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":1085,"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":33508,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":33409,"locale":"tr","category_id":73,"title":"Ticari kazan\u00e7 ve vergilendirme","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\">Vergi Usul Kanunu\u2019nun 288\u2019inci maddesi uyar\u0131nca \u201cHas\u0131l olan veya husul\u00fc beklenen fakat miktar\u0131 katiyetle kestirilemeyen ve te\u015febb\u00fcs i\u00e7in bir bor\u00e7 mahiyetini arz eden belli baz\u0131 zararlar\u0131 kar\u015f\u0131lamak maksad\u0131yla hesaben ayr\u0131lan mebla\u011flara kar\u015f\u0131l\u0131k\u201d denir. <\/span><\/p>  <p><span class=\"large\">Kar\u015f\u0131l\u0131klar mukayyet de\u011ferleriyle pasifle\u015ftirilmek suretiyle de\u011ferlenir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> \u201cAmortisman kay\u0131tlar\u0131 hakk\u0131ndaki \u00f6zel h\u00fck\u00fcmler mahfuzdur.\u201d Vergi Usul Kanunu\u2019nda veya di\u011fer vergi kanunlar\u0131nda konuya ili\u015fkin olarak \u00f6zel nitelikte ayr\u0131 bir kanuna gereksinim olmas\u0131na ra\u011fmen hen\u00fcz b\u00f6yle bir \u00e7al\u0131\u015fma ger\u00e7ekle\u015fmemi\u015ftir. Bir ba\u015fka a\u00e7\u0131dan vergi hukuku a\u00e7\u0131s\u0131ndan sabit k\u0131ymetler, emtia, alacaklar ve sermaye i\u00e7in Kurumlar Vergisi Kanunu\u2019nda sigorta \u015firketleri bak\u0131m\u0131ndan muallak hasar, cari muhataralar ve hayat sigortalar\u0131 i\u00e7in ve Bankalar Kanunu\u2019nda \u00e7e\u015fitli alacaklar i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 g\u00fcndeme gelebilmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Yukar\u0131daki kanun maddesinde var olan \u2018has\u0131l olan veya husul\u00fc beklenen zararlar\u2019 ibaresinden her t\u00fcrl\u00fc olguyu anlamak (kabullenmek) \u00e7ok zor ve hatta bazen m\u00fcmk\u00fcn de\u011fildir. Pasifle\u015ftirilerek de\u011ferlenen zararlar\u0131n, m\u00fckellef a\u00e7\u0131s\u0131ndan bor\u00e7 niteli\u011finde olmas\u0131, bu durumun da her \u015feyden \u00f6nce de\u011fer olarak belirlenmi\u015f olmas\u0131 gerekmektedir. Bir ba\u015fka a\u00e7\u0131dan bu t\u00fcr kar\u015f\u0131l\u0131klar\u0131n vergi matrah\u0131n\u0131n tespitinde indirim kalemi olarak dikkate al\u0131n\u0131p al\u0131namayaca\u011f\u0131 hususunun a\u00e7\u0131k\u00e7a belirlenmesi gerekmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi Usul Kanunu\u2019nun veya \u00f6zel kanunlardaki herhangi bir \u015fekilde \u00f6zel bir h\u00fckme dayand\u0131r\u0131lmaks\u0131z\u0131n ayr\u0131lan kar\u015f\u0131l\u0131klar\u0131n vergi matrah\u0131ndan d\u00fc\u015f\u00fclmesi m\u00fcmk\u00fcn de\u011fildir. \u00d6rne\u011fin i\u015f\u00e7i k\u0131dem tazminatlar\u0131 ya da garantili mal sat\u0131\u015flar\u0131 kapsam\u0131nda gelecek y\u0131llarda \u00f6denmesi s\u00f6z konusu olabilecek giderler i\u00e7in kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 veya SPK mevzuat\u0131 uyar\u0131nca kar\u015f\u0131l\u0131k ayr\u0131lmas\u0131 halinde vergi matrah\u0131ndan indirim konusu yap\u0131lmas\u0131 hukuken m\u00fcmk\u00fcn de\u011fildir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Di\u011fer y\u00f6nden vergi mevzuat\u0131nda tahakkuk ilkesi gere\u011fi ger\u00e7ekle\u015fen, beklenen zararlar\u0131n mahiyet ve miktar olarak kesinle\u015fmesi halinde gider yaz\u0131lmas\u0131 ve kabul edilmesi halinde s\u00f6z konusu \u00f6zelli\u011fin kesinle\u015fmesini m\u00fcteakip gider olarak yaz\u0131lmas\u0131 m\u00fcmk\u00fcnd\u00fcr. <\/span><\/p>  <p><span class=\"large\">Oysa BOB\u0130 FRS B\u00f6l\u00fcm 19 standard\u0131nda kar\u015f\u0131l\u0131klar\u0131n kesinle\u015fmelerinden \u00e7ok tahmini \u00f6ne \u00e7\u0131kmaktad\u0131r. Bu \u015fekliyle ger\u00e7ekle\u015fme zaman\u0131 veya tutar\u0131 belli olmayan y\u00fck\u00fcml\u00fclerin vergi kanunlar\u0131 a\u00e7\u0131s\u0131ndan gider mahiyeti arz etmemektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Vergi uygulamas\u0131nda \u015farta ba\u011fl\u0131 y\u00fck\u00fcml\u00fcl\u00fckler ve \u015farta ba\u011fl\u0131 varl\u0131klara kar\u015f\u0131l\u0131k ayr\u0131lmayacakt\u0131r. Mali k\u00e2r\u0131n tespitinde kar\u015f\u0131l\u0131klar\u0131n gider olarak dikkate al\u0131nabilmesi i\u00e7in kesinle\u015fmi\u015f olmas\u0131 ya da Vergi Usul Kanunu\u2019nda veya di\u011fer vergi kanunlar\u0131nda \u00f6zel bir h\u00fckm\u00fcn bulunmas\u0131 gerekir. Di\u011fer bir ifade ile vergi kanunlar\u0131m\u0131zda giderler fiilen ger\u00e7ekle\u015fmeksizin; ger\u00e7ekle\u015fmesi muhtemel tahmini de\u011ferler \u00fczerinden gider kar\u015f\u0131l\u0131\u011f\u0131 ayr\u0131lmas\u0131na imkan verilmemekte ve vergi matrah\u0131n\u0131n tespitinde \u2018kanunen kabul edilmeyen gider\u2019 olarak i\u015flem g\u00f6rmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Ekonomik a\u00e7\u0131dan dezavantajl\u0131 s\u00f6zle\u015fme; s\u00f6zle\u015fme kapsam\u0131ndaki y\u00fck\u00fcml\u00fcl\u00fcklerin yerine getirilmesi i\u00e7in zorunlu olarak katlan\u0131lmas\u0131 gereken maliyetin, elde edilmesi beklenen ekonomik fayday\u0131 a\u015ft\u0131\u011f\u0131 s\u00f6zle\u015fmedir. B\u00f6yle bir s\u00f6zle\u015fmeyle zarar etmeleri ka\u00e7\u0131n\u0131lmaz hale gelen i\u015fletmeler ka\u00e7\u0131n\u0131lamayan net zararlar\u0131 i\u00e7in kar\u015f\u0131l\u0131k ay\u0131rabilmektedir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 37\/4\u2019\u00fcnc\u00fc maddesinde in\u015faat taahh\u00fct i\u015flerinden sa\u011flanan kazan\u00e7lar ticari kazan\u00e7 say\u0131lm\u0131\u015ft\u0131r. Bu nedenle bu i\u015flerden sa\u011flanan kazan\u00e7lar, ticari kazan\u00e7 h\u00fck\u00fcmlerine g\u00f6re vergilendirilecektir. 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 6\u2019nc\u0131 maddesine g\u00f6re kurum kazan\u00e7lar\u0131 Gelir Vergisi Kanunu\u2019ndaki ticari kazan\u00e7 h\u00fck\u00fcmleri esas al\u0131narak de\u011ferlendirilecektir. <\/span><br><span class=\"large\"><\/span><br><span class=\"large\"> Kurumlar vergisi, m\u00fckelleflerin bir hesap d\u00f6nemi i\u00e7inde elde ettikleri safi kurum kazanc\u0131 \u00fczerinden hesaplanacakt\u0131r. <\/span><\/p>  <p><span class=\"large\">Safi kurum kazanc\u0131n\u0131n tespitinde, Gelir Vergisi Kanunu\u2019nun ticari kazan\u00e7 hakk\u0131ndaki h\u00fck\u00fcmleri uygulan\u0131r.<\/span><\/p>  \t\t\t\t","slug":"ticari-kazanc-ve-vergilendirme","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":"Ticari kazan\u00e7 ve vergilendirme","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1085,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}