{"id":55859,"date":"2021-12-26T16:02:37","date_gmt":"2021-12-26T13:02:37","guid":{"rendered":"https:\/\/www.bghaber.org\/bghaber\/?p=55859"},"modified":"2021-12-26T16:03:38","modified_gmt":"2021-12-26T13:03:38","slug":"gelir-vergisi-kanunu-ile-bazi-kanunlarda-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.bghaber.org\/bghaber\/gelir-vergisi-kanunu-ile-bazi-kanunlarda-degisiklikler\/","title":{"rendered":"GEL\u0130R VERG\u0130S\u0130 KANUNU \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130KLER"},"content":{"rendered":"<p class=\"yiv0626890730MsoNormal\" align=\"center\"><b>GEL\u0130R VERG\u0130S\u0130 KANUNU \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN TEKL\u0130F\u0130 KABUL ED\u0130LD\u0130<\/b><\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>\u00a0<\/b><b>De\u011ferli dostlar,<\/b><\/p>\n<p class=\"yiv0626890730MsoNormal\">Memur ve t\u00fcm \u00fccretli \u00e7al\u0131\u015fanlar\u0131n maa\u015flar\u0131n\u0131n asgari \u00fccrete kadarki k\u0131sm\u0131ndan gelir ve damga vergisinin kald\u0131r\u0131lmas\u0131,\u00a0b\u00fcy\u00fck\u015fehir belediyeleri, belediyelere, toplu ta\u015f\u0131ma hizmeti y\u00fcr\u00fcten ger\u00e7ek ve t\u00fczel ki\u015filere \u00fccretsiz ve indirimli kullan\u0131ma ili\u015fkin gelir deste\u011fi, yenilenebilir enerjinin te\u015fviki gibi \u00f6nemli d\u00fczenlemeler i\u00e7eren Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi, TBMM Genel Kurulu\u2019nda kabul edildi.<\/p>\n<p class=\"yiv0626890730MsoNormal\">Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanunun \u00f6ne \u00e7\u0131kan maddelerini ve detayl\u0131 halini bulabilece\u011finiz linki sizlerle payla\u015f\u0131yoruz.<\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>Gelir Vergisi Kanunu ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun Teklifi A\u015fa\u011f\u0131daki D\u00fczenlemeleri \u0130\u00e7eriyor;<\/b><\/p><div id=\"bghab-2848930776\" class=\"bghab-icerik-icine bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<ul>\n<li><em>T\u00fcm \u00e7al\u0131\u015fanlar\u0131n ekonomik durumlar\u0131na katk\u0131 sa\u011flanmas\u0131 amac\u0131yla, memurlar da dahil t\u00fcm \u00fccretlilerin asgari \u00fccrete kadar olan \u00fccretleri gelir vergisinden istisna edilmektedir.<\/em><\/li>\n<li><em>Yap\u0131lan bu d\u00fczenlemelere uyumlu olarak Gelir Vergisi Kanununda yer alan di\u011fer \u00fccret gelirlerinin vergilendirilmesine ili\u015fkin h\u00fck\u00fcmler y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmaktad\u0131r.<\/em><\/li>\n<li><em>T\u00fcm \u00fccretlilerin asgari \u00fccrete kadar olan gelirlerinin vergi d\u0131\u015f\u0131 b\u0131rak\u0131lmas\u0131 ile uyumlu olarak bu k\u0131s\u0131m da damga vergisinden istisna edilmektedir.<\/em><\/li>\n<li><em>Vergiden muaf esnafa ili\u015fkin h\u00fck\u00fcmlerin yer ald\u0131\u011f\u0131 Gelir Vergisi Kanununun 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (9) numaral\u0131 bendinde de\u011fi\u015fiklik yap\u0131lmakta,\u00a0\u00a0sahibi olduklar\u0131 veya kiralad\u0131klar\u0131 konutlar\u0131n \u00e7at\u0131 ve\/veya cephelerinde kurduklar\u0131 yaln\u0131zca bir \u00fcretim tesisinden \u00fcretilen elektrik enerjisinin ihtiya\u00e7 fazlas\u0131n\u0131n, son kaynak tedarik \u015firketine sat\u0131lmas\u0131 durumundaki muafiyet \u015fartlar\u0131n\u0131n d\u00fczenlendi\u011fi mezk\u00fbr bentteki \u00fcretim tesisinin kurulu g\u00fcc\u00fcn\u00fcn azami 10 kW (10 kW dahil) olmas\u0131 \u015fart\u0131, 20 kW (20 kW dahil)\u00a0\u00a0olarak yeniden belirlenmektedir.<\/em><\/li>\n<li><em>Milli Savunma Bakanl\u0131\u011f\u0131 ve Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131\u2019nca y\u00fcr\u00fct\u00fclen savunma sanayii projelerine ili\u015fkin olarak bu kurumlara ilgili projeler kapsam\u0131nda yap\u0131lan teslim ve hizmetler ile bu teslim ve hizmetleri ger\u00e7ekle\u015ftirenlere bu kapsamda yap\u0131lacak olan, miktar\u0131 ve nitelikleri bu Kurumlarca onaylanan teslim ve hizmetlerin Katma De\u011fer Vergisi istisnas\u0131 kapsam\u0131na al\u0131nmas\u0131 sa\u011flanmaktad\u0131r.<\/em><\/li>\n<li><em>BOTA\u015e\u2019\u0131n nakit y\u00f6netiminin sa\u011fl\u0131kl\u0131 bir \u015fekilde y\u00fcr\u00fct\u00fclebilmesini teminen \u015eirketin Ticaret Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerine; 7256 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re yap\u0131land\u0131r\u0131lm\u0131\u015f olan bor\u00e7lar\u0131 dahil olmak \u00fczere \u00f6denmemi\u015f olan her t\u00fcrl\u00fc vergi, fon ve paylar ile idari para cezalar\u0131, bunlara ba\u011fl\u0131 gecikme zamm\u0131 ve gecikme faizlerinden olu\u015fan bor\u00e7lar\u0131n\u0131n, Hazineden g\u00f6revlendirme bedeli alacaklar\u0131na kar\u015f\u0131l\u0131k mahsup edilerek terkini ama\u00e7lanmaktad\u0131r.<\/em><\/li>\n<li><em>2021 y\u0131l\u0131nda gelir tahmini \u00fczerinde ger\u00e7ekle\u015fen genel b\u00fct\u00e7e gelirleri kar\u015f\u0131l\u0131\u011f\u0131 idare b\u00fct\u00e7elerine \u00f6denek eklenebilmesine imkan tan\u0131narak, b\u00fct\u00e7e dengesi bozulmadan, ger\u00e7ekle\u015fen gelir kadar kamu hizmetlerinin ihtiya\u00e7 duyaca\u011f\u0131 \u00f6deneklerin idare b\u00fct\u00e7elerine eklenebilmesi ama\u00e7lanmaktad\u0131r. Y\u0131l i\u00e7erisinde eklenebilecek \u00f6denek tutar\u0131, b\u00fct\u00e7e kanununda yer alan gelir tahmini \u00fczerinde ger\u00e7ekle\u015fen gelir fazlas\u0131 ile s\u0131n\u0131rland\u0131r\u0131lmaktad\u0131r.<\/em><\/li>\n<li><em>B\u00fcy\u00fck\u015fehir belediyeleri ve belediyelere, kendisinden izin veya ruhsat almak ya da hat kiralamak suretiyle \u00e7al\u0131\u015fan ve toplu ta\u015f\u0131ma hizmeti y\u00fcr\u00fcten ger\u00e7ek ve t\u00fczel ki\u015filere, n\u00fcfus, hatt\u0131n uzunlu\u011fu ve hatt\u0131 kullanan say\u0131s\u0131 kriterlerini esas alarak tespit edece\u011fi hatlardaki toplu ta\u015f\u0131ma hizmetlerinden \u00fccretsiz veya indirimli olarak yararlananlara ili\u015fkin gelir deste\u011fi \u00f6demesi yapabilmesine imkan tan\u0131nmaktad\u0131r.<\/em><\/li>\n<li><em>Kamu \u00fcniversite hastanelerinin finansal s\u00fcrd\u00fcr\u00fclebilirli\u011finin desteklenmesi amac\u0131yla, kamu \u00fcniversite sa\u011fl\u0131k hizmeti sunucular\u0131n\u0131n 2021 y\u0131l\u0131nda verdikleri sa\u011fl\u0131k hizmet bedelinin g\u00f6t\u00fcr\u00fc bedel s\u00f6zle\u015fme tutar\u0131ndan d\u00fc\u015f\u00fck olmas\u0131 durumunda aradaki fark\u0131n terkin edilmesi sa\u011flanacakt\u0131r. Terkin edilen bu tutar, \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esine bu ama\u00e7la tahsis edilecek \u00f6denekten kar\u015f\u0131lanacakt\u0131r.<\/em><\/li>\n<\/ul>\n<p class=\"yiv0626890730MsoNormal\"><b>Daha detayl\u0131 bilgi i\u00e7in;<\/b><\/p>\n<p class=\"yiv0626890730MsoNormal\"><a id=\"yiv0626890730LPlnk391744\" href=\"https:\/\/www5.tbmm.gov.tr\/sirasayi\/donem27\/yil01\/ss299.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www5.tbmm.gov.tr\/\/sirasayi\/donem27\/yil01\/ss299.pdf<\/a><\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>G\u00fcncel haber, a\u00e7\u0131klama ve payla\u015f\u0131mlar\u0131m\u0131z i\u00e7in sosyal medya hesaplar\u0131m\u0131za ve \u0130OS-Android B\u00fclent Turan uygulamam\u0131za a\u015fa\u011f\u0131daki linklerden ula\u015fabilirsiniz:<\/b><\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>Twitter:<\/b>\u00a0<a id=\"yiv0626890730LPlnk514569\" href=\"https:\/\/twitter.com\/turanbulent\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/twitter.com\/turanbulent<\/a><\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>Facebook:\u00a0<\/b><a id=\"yiv0626890730LPlnk574268\" href=\"https:\/\/www.facebook.com\/trnblnt\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.facebook.com\/trnblnt<\/a><\/p><div id=\"bghab-2276459979\" class=\"bghab-icerik-icine-10-paragraf bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<p class=\"yiv0626890730MsoNormal\"><b>Instagram:\u00a0<\/b><a href=\"https:\/\/www.instagram.com\/avbturan\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.instagram.com\/avbturan\/<\/a><\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>Youtube:\u00a0<\/b><a href=\"https:\/\/www.youtube.com\/channel\/UCL6Ha5NGdY36j6O19Do4UzA\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/www.youtube.com\/channel\/UCL6Ha5NGdY36j6O19Do4UzA<\/a><b><\/b><\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>B\u00fclent Turan Mobil Uygulama;<\/b><\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>\u0130OS:<\/b>\u00a0<a href=\"https:\/\/apps.apple.com\/tr\/app\/bulent-turan\/id1438759180?l=tr\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/apps.apple.com\/tr\/app\/bulent-turan\/id1438759180?l=tr<\/a><\/p>\n<p class=\"yiv0626890730MsoNormal\"><b>Android:<\/b>\u00a0<a href=\"https:\/\/play.google.com\/store\/apps\/details?id=app.kaysajans.bturan\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">https:\/\/play.google.com\/store\/apps\/details?id=app.kaysajans.bturan<\/a><\/p><div id=\"bghab-2573747657\" class=\"bghab-icerik-icine-15-paragraf bghab-entity-placement\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6203283170189293\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-6203283170189293\" \ndata-ad-slot=\"7303146466\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\" data-full-width-responsive=\"true\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div>\n<p class=\"yiv0626890730MsoNormal\"><b>K\u0131ymetli dostlar;<\/b><\/p>\n<p class=\"yiv0626890730MsoNormal\">2021 y\u0131l\u0131n\u0131 geride b\u0131rak\u0131rken, \u015fimdiden siz k\u0131ymetli dostlar\u0131m\u0131z\u0131n, aziz milletimizin yeni miladi y\u0131l\u0131n\u0131 tebrik ediyor; 2022 y\u0131l\u0131n\u0131n \u00fclkemiz ve t\u00fcm insanl\u0131k i\u00e7in salg\u0131n\u0131n son buldu\u011fu, g\u00fczelliklerin ya\u015fand\u0131\u011f\u0131, esenlik dolu bir y\u0131l olmas\u0131n\u0131 diliyoruz.<\/p>\n<p class=\"yiv0626890730MsoNormal\">\u00c7al\u0131\u015fmalar\u0131n\u0131zda kolayl\u0131klar dilerim.<br \/>\nSelam ve sayg\u0131lar\u0131mla\u2026<\/p>\n<p>&nbsp;<\/p>\n<div id=\"yiv0626890730Signature\">\n<div>\n<div><b>Av.B\u00fclent TURAN<\/b><\/div>\n<div><sub><span style=\"font-family: Cambria, serif; font-size: medium;\"><b>\u00c7anakkale Milletvekili<\/b><\/span><\/sub><\/div>\n<div><sub><span style=\"font-family: Cambria, serif; font-size: medium;\"><b>AK Parti Grup Ba\u015fkanvekili<\/b><\/span><\/sub><\/div>\n<\/div>\n<\/div>\n<div id=\"bghab-2068711484\" class=\"bghab-yazi-altinda bghab-entity-placement\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js\"><\/script>\r\n<!-- bghaber-yaz\u0131-sonu -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-6203283170189293\"\r\n     data-ad-slot=\"4222328180\"\r\n     data-ad-format=\"auto\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><br style=\"clear: both; display: block; float: none;\"\/>","protected":false},"excerpt":{"rendered":"<p>GEL\u0130R VERG\u0130S\u0130 KANUNU \u0130LE BAZI KANUNLARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KANUN TEKL\u0130F\u0130 KABUL ED\u0130LD\u0130 \u00a0De\u011ferli dostlar, Memur ve t\u00fcm \u00fccretli \u00e7al\u0131\u015fanlar\u0131n maa\u015flar\u0131n\u0131n asgari \u00fccrete kadarki k\u0131sm\u0131ndan<\/p>\n","protected":false},"author":13,"featured_media":19476,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"jetpack_seo_schema_type":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[1133],"tags":[],"class_list":["post-55859","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyuru"],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"jetpack_shortlink":"https:\/\/wp.me\/pc2PfJ-ewX","jetpack_featured_media_url":"https:\/\/i0.wp.com\/www.bghaber.org\/bghaber\/wp-content\/uploads\/2016\/06\/canakkale-1-bulent-turan-1.jpg?fit=186%2C225&ssl=1","_links":{"self":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts\/55859","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/comments?post=55859"}],"version-history":[{"count":0,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/posts\/55859\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/media\/19476"}],"wp:attachment":[{"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/media?parent=55859"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/categories?post=55859"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bghaber.org\/bghaber\/wp-json\/wp\/v2\/tags?post=55859"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}