{"id":2825,"date":"2021-02-26T09:50:49","date_gmt":"2021-02-26T06:50:49","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=2825"},"modified":"2024-11-19T17:32:34","modified_gmt":"2024-11-19T14:32:34","slug":"gecici-vergi-donemleri-hakkinda-4-onemli-bilgi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/gecici-vergi-donemleri-hakkinda-4-onemli-bilgi\/","title":{"rendered":"Ge\u00e7ici Vergi D\u00f6nemleri Hakk\u0131nda 4 \u00d6nemli Bilgi"},"content":{"rendered":"\n<p>Bir i\u015fletme kurmay\u0131 ama\u00e7l\u0131yorsan\u0131z, bu konuda ilk bilmeniz gereken \u015fey \u015firket kurulumundan sonra \u015firketin vergi m\u00fckellefi olaca\u011f\u0131n\u0131zd\u0131r. Vergi m\u00fckellefi oldu\u011funuzda; katma de\u011fer vergisi, y\u0131ll\u0131k<a href=\"https:\/\/mukellef.co\/blog\/basit-usule-tabi-mukelleflerin-gelir-vergisi-beyannamesi\/\"> gelir vergisi<\/a>, emlak vergisi gibi beyanname t\u00fcrlerinden sorumlu olursunuz. Bu yaz\u0131m\u0131zda ge\u00e7ici verginin ne oldu\u011funu, kimlerin \u00f6demekle m\u00fckellef oldu\u011funu, \u00f6demeniz gereken vergi oran\u0131n\u0131 nas\u0131l hesaplayabilece\u011finize dair bilgileri derledik.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1612189435696\" class=\"rank-math-list-item\">\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-donemleri-hakkinda-4-onemli-bilgi\/#Gecici_Vergi_Nedir\" >Ge\u00e7ici Vergi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-donemleri-hakkinda-4-onemli-bilgi\/#Gecici_Vergi_Oranlari_Nedir\" >Ge\u00e7ici Vergi Oranlar\u0131 Nedir?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-donemleri-hakkinda-4-onemli-bilgi\/#Gecici_Vergi_Beyannamesi_Nedir\" >Ge\u00e7ici Vergi Beyannamesi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/gecici-vergi-donemleri-hakkinda-4-onemli-bilgi\/#2023_Gecici_Vergi_Oranlari_Nedir\" >2023 Ge\u00e7ici Vergi Oranlar\u0131 Nedir?<\/a><\/li><\/ul><\/nav><\/div>\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Nedir\"><\/span><strong>Ge\u00e7ici Vergi Nedir?<\/strong> <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ge\u00e7ici vergi, pe\u015fin vergi olarak da bilinmektedir. Gelir ve kurumlar vergisi m\u00fckellefleri, t\u00fcm y\u0131l\u0131n gelir ve<a href=\"https:\/\/mukellef.co\/blog\/kanunen-kabul-edilmeyen-giderler\/\"> gider<\/a> oranlar\u0131n\u0131 hesaplayarak tek seferde \u00f6deme yapmaktad\u0131rlar. Bu verginin m\u00fckellefleri ise; tek seferde yap\u0131lmas\u0131 beklenmeden y\u0131l\u0131n \u00fc\u00e7er ayl\u0131k periyotlar\u0131nda elde edilen kazanc\u0131n vergisini \u00f6demek ile m\u00fckelleftir. Ticari kazan\u00e7 sahipleri, serbest meslek erbab\u0131 ve kurumlar vergisi m\u00fckelleflerinin \u00fc\u00e7er ayl\u0131k kazan\u00e7lar\u0131 \u00fczerinden hesaplanarak \u00f6denen bir pe\u015fin vergi uygulamas\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1612189522794\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Oranlari_Nedir\"><\/span><strong>Ge\u00e7ici Vergi Oranlar\u0131 Nedir?<\/strong> <span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Ge\u00e7ici vergi, kazanc\u0131n\u0131z \u00fczerinden \u00f6deyece\u011finiz verginin sizden \u00fc\u00e7er ayl\u0131k d\u00f6nemlerde par\u00e7a par\u00e7a tahsil edilmesidir. Yani, gelir\/kurumlar vergisi d\u0131\u015f\u0131nda ayr\u0131ca \u00f6denen bir vergi de\u011fildir. Bu verginin oran\u0131 gelir vergisi m\u00fckellefleri i\u00e7in %15; kurumlar vergisi m\u00fckellefleri i\u00e7in ise %20\u2019dir. Her \u00fc\u00e7 ayl\u0131k periyotta k\u00e2r ve zarar durumlar\u0131 y\u0131l\u0131n ilk zamanlar\u0131ndan y\u0131l\u0131n sonuna kadar olan s\u00fcreci de kapsayarak hesaplan\u0131r. Bir \u00f6nceki d\u00f6nem hesaplanan vergi tutar\u0131 ise beyannamede d\u00fc\u015f\u00fcr\u00fcl\u00fcr. \u00d6deme d\u00f6nemi ise, ilgili \u00fc\u00e7 ay\u0131n ard\u0131ndan takip eden 2. ay\u0131n 17. g\u00fcn\u00fc ak\u015fam\u0131d\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p>Ge\u00e7ici vergi oran\u0131 \u00fczerinden \u00f6denmesi gereken vergi tutar\u0131n\u0131n hesaplamas\u0131 mali m\u00fc\u015favirler taraf\u0131ndan yap\u0131larak m\u00fckelleflere iletilir. Bu ba\u011flamda gelir gider takibinizi d\u00fczenli yapman\u0131z b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. Bu gibi finansal s\u00fcre\u00e7lerinizi y\u00f6netmeniz i\u00e7in size u\u00e7tan uca \u00e7\u00f6z\u00fcm sunan M\u00fckellef ile \u015firket y\u00f6netimi s\u00fcre\u00e7lerinizi kolayla\u015ft\u0131r\u0131yoruz. Online \u00f6n muhasebe program\u0131, e-Fatura, e-Ar\u015fiv Fatura, e-Serbest Meslek Makbuzu ve e-Defter hizmetlerinden yararlanarak y\u00f6netim s\u00fcre\u00e7lerinizi kolayl\u0131kla y\u00f6netebilirsiniz. Daha detayl\u0131 bilgi almak i\u00e7in<a href=\"https:\/\/mukellef.co\/\"> t\u0131klay\u0131n\u0131z.<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gecici_Vergi_Beyannamesi_Nedir\"><\/span><strong>Ge\u00e7ici Vergi Beyannamesi Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ge\u00e7ici vergilerin beyan edilmesi gerekir. Ticari kazan\u00e7 sahipleri, kurumlar vergisi m\u00fckellefleri, serbest meslek kazan\u00e7 sahipleri beyanname vermek ile y\u00fck\u00fcml\u00fcd\u00fcr. Belirli durumlara g\u00f6re a\u015fa\u011f\u0131daki belgelerin beyannameye eklenmesi gerekir:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Kurumlar vergisi ve bilan\u00e7o defteri tutan m\u00fckelleflerin gelir tablosu eklemesi gerekir.<\/li>\n\n\n\n<li>\u0130\u015fletme defteri tutmakla y\u00fck\u00fcml\u00fc m\u00fckelleflerin beyannamelerine hesap \u00f6zeti eklemeleri gerekir.<\/li>\n\n\n\n<li>&nbsp;Serbest meslek kazan\u00e7 defteri tutan m\u00fckelleflerin ise beyannamelerine serbest meslek kazanc\u0131 bildirimi eklemeleri gerekir.<\/li>\n<\/ol>\n\n\n\n<p>Beyanname, 3 ayl\u0131k d\u00f6nemi izleyen 2.ay\u0131n 17. g\u00fcn\u00fc ak\u015fam\u0131na kadar verilmelidir. D\u00f6nem aral\u0131klar\u0131 ve tarihleri a\u015fa\u011f\u0131daki tabloda verilmi\u015ftir.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>1.D\u00f6nem (Ocak &#8211; \u015eubat &#8211; Mart)<\/td><td>17 May\u0131s<\/td><\/tr><tr><td>2.D\u00f6nem (Nisan &#8211; May\u0131s &#8211; Haziran)<\/td><td>17 A\u011fustos<\/td><\/tr><tr><td>3.D\u00f6nem (Temmuz &#8211; A\u011fustos &#8211; Eyl\u00fcl)<\/td><td>17 Kas\u0131m<\/td><\/tr><tr><td>4.D\u00f6nem (Ekim &#8211; Kas\u0131m &#8211; Aral\u0131k)<\/td><td>6.10.2021 tarihli ve 31639 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 7338 say\u0131l\u0131 Kanunla 4. ge\u00e7ici vergilendirme d\u00f6nemi, 2022 y\u0131l\u0131 vergilendirme d\u00f6nemine ili\u015fkin verilecek beyannamelerden itibaren uygulanmak \u00fczere <strong>kald\u0131r\u0131ld\u0131.<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2023_Gecici_Vergi_Oranlari_Nedir\"><\/span>2023 Ge\u00e7ici Vergi Oranlar\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir Vergisi m\u00fckellefleri i\u00e7in Ge\u00e7ici Vergi oran\u0131 %15, 2023 y\u0131l\u0131 i\u00e7in <a href=\"https:\/\/www.parasut.com\/blog\/kurumlar-vergisi-nedir\" target=\"_blank\" rel=\"noopener\">Kurumlar Vergisi m\u00fckellefleri<\/a> i\u00e7in ise %20\u2019dir. (Finansal kurumlar %25) \u00dc\u00e7er ayl\u0131k d\u00f6nemlerde kar\/zarar durumu k\u00fcm\u00fclatif olarak (y\u0131l ba\u015f\u0131ndan ilgili d\u00f6nemin sonuna kadar) hesaplan\u0131r ve bir \u00f6nceki d\u00f6nem hesaplanan Ge\u00e7ici Vergi tutar\u0131 beyannamede d\u00fc\u015f\u00fcl\u00fcr, b\u00f6ylece sadece bir \u00f6nceki d\u00f6neme ilave olarak elde edilen kar \u00fczerinden vergi tahakkuk eder.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Bir i\u015fletme kurmay\u0131 ama\u00e7l\u0131yorsan\u0131z, bu konuda ilk bilmeniz gereken \u015fey \u015firket kurulumundan sonra \u015firketin vergi m\u00fckellefi olaca\u011f\u0131n\u0131zd\u0131r. Vergi m\u00fckellefi oldu\u011funuzda; katma de\u011fer vergisi, y\u0131ll\u0131k gelir vergisi, emlak vergisi gibi beyanname t\u00fcrlerinden sorumlu olursunuz. Bu yaz\u0131m\u0131zda ge\u00e7ici verginin ne oldu\u011funu, kimlerin \u00f6demekle m\u00fckellef oldu\u011funu, \u00f6demeniz gereken vergi oran\u0131n\u0131 nas\u0131l hesaplayabilece\u011finize dair bilgileri derledik. Ge\u00e7ici vergi oran\u0131 &#8230;<\/p>\n","protected":false},"author":29,"featured_media":2846,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30,33],"tags":[],"class_list":["post-2825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular","category-mukellef"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2825","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=2825"}],"version-history":[{"count":1,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2825\/revisions"}],"predecessor-version":[{"id":8795,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2825\/revisions\/8795"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/2846"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=2825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=2825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=2825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}