{"id":8399,"date":"2024-10-18T15:33:25","date_gmt":"2024-10-18T12:33:25","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8399"},"modified":"2024-11-19T15:02:02","modified_gmt":"2024-11-19T12:02:02","slug":"arizi-kazanc-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/arizi-kazanc-nedir\/","title":{"rendered":"Ar\u0131zi Kazan\u00e7 Nedir? Ar\u0131zi Kazan\u00e7 Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>G\u00fcn\u00fcm\u00fczde i\u015fletmelerinin muhasebele\u015ftirme ve vergi beyannamesi s\u00fcre\u00e7lerinde \u00f6nlerine \u00e7\u0131kan ve dikkat etmeleri gereken bir\u00e7ok madde vard\u0131r. \u0130\u015fletmelerin vergi beyannameleri haz\u0131rlarken kar\u015f\u0131lar\u0131na \u00e7\u0131kan ilk unsur hangi kazan\u00e7lar\u0131n hangi oranla vergiye tabi oldu\u011fudur. Gelir Vergisi Kanunu\u2019nun ikinci maddesinde yedi kazan\u00e7 gelir olarak kabul edilmi\u015ftir.&nbsp;<\/p>\n\n\n\n<p>Kanuna g\u00f6re ticari kazan\u00e7lar, zirai kazan\u00e7lar, \u00fccretler, serbest meslek kazan\u00e7lar\u0131, gayrimenkul sermaye iratlar\u0131, menkul sermaye iratlar\u0131, di\u011fer kazan\u00e7lar ve iratlar vergiye tabi olan gelirler olarak kabul edilmi\u015ftir. Ar\u0131zi kazan\u00e7lar ise maddenin sonunda ge\u00e7en di\u011fer kazan\u00e7lar\u0131n i\u00e7inde say\u0131l\u0131r. Peki, ar\u0131zi kazan\u00e7 nedir? Vergilendirilmesi nas\u0131l olur?<\/p>\n\n\n\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' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/arizi-kazanc-nedir\/#Arizi_Kazanc_Ne_Demek\" >Ar\u0131zi Kazan\u00e7 Ne Demek?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/arizi-kazanc-nedir\/#Arizi_Kazanc_Ornekleri\" >Ar\u0131zi Kazan\u00e7 \u00d6rnekleri<\/a><\/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\/arizi-kazanc-nedir\/#Hangi_Kazanclar_Arizi_Kazanc_Degildir\" >Hangi Kazan\u00e7lar Ar\u0131zi Kazan\u00e7 De\u011fildir?<\/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\/arizi-kazanc-nedir\/#Arizi_Kazanc_Hesaplama_Nasil_Yapilir\" >Ar\u0131zi Kazan\u00e7 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/arizi-kazanc-nedir\/#Arizi_Kazanc_Vergi_Orani_Ne_Kadardir\" >Ar\u0131zi Kazan\u00e7 Vergi Oran\u0131 Ne Kadard\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/arizi-kazanc-nedir\/#Arizi_Kazanc_Istisnasi_Nedir\" >Ar\u0131zi Kazan\u00e7 \u0130stisnas\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/arizi-kazanc-nedir\/#Arizi_Kazanc_Beyannamesi_Nasil_Hazirlanir\" >Ar\u0131zi Kazan\u00e7 Beyannamesi Nas\u0131l Haz\u0131rlan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/arizi-kazanc-nedir\/#Sirketinizin_Vergilendirme_Sureclerinde_Mukellef_Yaninizda\" >\u015eirketinizin Vergilendirme S\u00fcre\u00e7lerinde M\u00fckellef Yan\u0131n\u0131zda!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arizi_Kazanc_Ne_Demek\"><\/span>Ar\u0131zi Kazan\u00e7 Ne Demek?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ar\u0131zi kelimesinin kelime anlam\u0131 &#8220;ge\u00e7ici ve sonradan olan&#8221;d\u0131r. Yani kelimenin anlam\u0131ndan da anla\u015f\u0131labilece\u011fi \u00fczere devaml\u0131l\u0131k arz etmeyen kazan\u00e7lar ar\u0131zi kazan\u00e7 olarak kabul edilir. Di\u011fer kazan\u00e7 \u00e7e\u015fitleri devaml\u0131l\u0131k g\u00f6sterirken ar\u0131zi kazan\u00e7lar ge\u00e7icidir. Belli bir d\u00fczeni yoktur. Ar\u0131zi kazanca dair detaylar Gelir Vergisi Kanunu\u2019nun 82. maddesinde verilmi\u015ftir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arizi_Kazanc_Ornekleri\"><\/span>Ar\u0131zi Kazan\u00e7 \u00d6rnekleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 82. maddesinde<\/a> ar\u0131zi kazan\u00e7lar alt\u0131 bent h\u00e2linde say\u0131lm\u0131\u015ft\u0131r. Bu kazan\u00e7lar:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ge\u00e7ici olarak ticari i\u015fletmelerin y\u00fcr\u00fct\u00fclmesinden ya da buna benzer yap\u0131lan yard\u0131mlardan do\u011fan kazan\u00e7lar:<\/strong> Devaml\u0131l\u0131k arz etmeyen, ge\u00e7ici yard\u0131mlarla kazan\u0131lan gelirler ar\u0131zi kazan\u00e7 say\u0131l\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Ticari veya zirai kazan\u00e7 sa\u011flayan i\u015fletmedeki faaliyetlerin durdurulmas\u0131 veya terk edilmesi, hi\u00e7 ba\u015flan\u0131lmamas\u0131ndan; ihale, art\u0131rma, eksiltmelere d\u00e2hil olmamaktan do\u011fan kazan\u00e7lar:<\/strong> \u0130\u015fletmelerin faaliyete kapat\u0131lmas\u0131, yeni i\u015fletme a\u00e7mamak ya da ihalelere d\u00e2hil olmamak \u00fczere verilen tazminat kazan\u00e7lar\u0131 ar\u0131zi kazan\u00e7lar aras\u0131ndad\u0131r.<\/li>\n\n\n\n<li><strong>Gayrimenkul tahliyesinden veya devrinden do\u011fan kazan\u00e7lar:<\/strong> Devren verilen gayrimenkullerin beraberinde getirdi\u011fi m\u00fc\u015fteri \u00e7evresi ve benzeri olanaklar i\u00e7in \u00f6denen bedelden do\u011fan kazan\u00e7lar burada say\u0131l\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Ge\u00e7ici olarak yap\u0131lan meslekler dolay\u0131s\u0131yla kazan\u0131lan has\u0131lat:<\/strong> Serbest meslek faaliyetleri \u00e7er\u00e7evesindeki gelirler ar\u0131zi kazan\u00e7 say\u0131l\u0131r. Sermayeden \u00e7ok \u015fahsi bilgi birikimine ve eme\u011fine dayanan meslek faaliyetleri serbest meslek faaliyeti say\u0131l\u0131r. Bu i\u015flerin ticari niteli\u011fi yoktur. Gelirleriyse serbest meslek kazanc\u0131 say\u0131l\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Ger\u00e7ek usulde vergi m\u00fckelleflerinin terk ettikleri i\u015flerde sonradan do\u011fan kazan\u00e7lar:<\/strong> Terk edilen i\u015fte sonradan muaccel olan bir alaca\u011f\u0131n varl\u0131\u011f\u0131 h\u00e2linde tahsil edilen alacaktan do\u011fan gelirler ar\u0131zi kazan\u00e7 olarak kabul edilir.&nbsp;<\/li>\n\n\n\n<li><strong>Dar m\u00fckellefiyete tabi olanlar\u0131n ilgili kanunun 45. maddesinde say\u0131lan i\u015flerden ar\u0131zi olarak ettikleri kazan\u00e7lar: <\/strong>Buna g\u00f6re dar m\u00fckellefiyete tabi olanlar\u0131n T\u00fcrkiye ile yabanc\u0131 \u00fclkeler aras\u0131nda ula\u015ft\u0131rma i\u015finden edinilen kazan\u00e7lar ar\u0131zi kazan\u00e7 olarak \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.&nbsp;<\/li>\n\n\n\n<li>\u00d6rne\u011fin serbest meslek mensubu uzman bir ki\u015finin bir kereye mahsus olarak bir programda hizmet s\u00f6zle\u015fmesi olmaks\u0131z\u0131n sunum ger\u00e7ekle\u015ftirmesi ve bu sunumdan gelir elde etmesi ar\u0131zi kazan\u00e7 olarak nitelendirilebilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Kazanclar_Arizi_Kazanc_Degildir\"><\/span>Hangi Kazan\u00e7lar Ar\u0131zi Kazan\u00e7 De\u011fildir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir Vergisi Kanunu\u2019nda say\u0131ld\u0131\u011f\u0131 \u00fczere yedi farkl\u0131 gelir \u00e7e\u015fidi bulunmaktad\u0131r. Ar\u0131zi kazan\u00e7lar, yedi gelir \u00e7e\u015fidinden di\u011fer gelir ve iratlar\u0131n i\u00e7inde kabul edilmi\u015ftir. Kalan alt\u0131 gelir ise ar\u0131zi kazan\u00e7 say\u0131lmaz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ticari Kazan\u00e7lar:<\/strong> Her t\u00fcrl\u00fc ticari ve s\u0131nai faaliyetten do\u011fan kazan\u00e7lar.<\/li>\n\n\n\n<li><strong>Zirai Kazan\u00e7lar:<\/strong> Her t\u00fcrl\u00fc zirai faaliyetlerden elde edilen has\u0131lat.<\/li>\n\n\n\n<li><strong>\u00dccretler:<\/strong> D\u00fczenli olarak \u00e7al\u0131\u015f\u0131lan i\u015flerden elde edilen kazan\u00e7lar.<\/li>\n\n\n\n<li><strong>Serbest Meslek Kazan\u00e7lar\u0131: <\/strong>Ki\u015fili\u011fin, e\u011fitimin \u00f6n planda oldu\u011fu, ticari say\u0131lmayan faaliyetlerden elde edilen kazan\u00e7lar.&nbsp;<\/li>\n\n\n\n<li><strong>Gayrimenkul Sermaye \u0130ratlar\u0131: <\/strong>Gayrimenkullerin kiraya verilmesinden elde edilen kazan\u00e7lar.<\/li>\n\n\n\n<li><strong>Menkul Sermaye \u0130ratlar\u0131: <\/strong>K\u00e2r pay\u0131, faiz gibi gelirler.<\/li>\n<\/ul>\n\n\n\n<p>Bu gelirlerin ortak noktas\u0131 d\u00fczenli bir kazan\u00e7 sa\u011fl\u0131yor olmalar\u0131d\u0131r. Ar\u0131zi kazan\u00e7lar\u0131n belli bir d\u00fczeni yoktur. Ar\u0131zi kazan\u00e7lar, istisnai bir gelir \u00f6rne\u011fi te\u015fkil eder. \u00d6rne\u011fin ki\u015fi, bir takvim y\u0131l\u0131 i\u00e7erisinde bir dairenin sat\u0131lmas\u0131na arac\u0131l\u0131k ederek bundan kazan\u00e7 elde ettiyse bu bir ar\u0131zi kazan\u00e7t\u0131r. Ancak ayn\u0131 ki\u015fi bir takvim y\u0131l\u0131 i\u00e7erisinde birden fazla dairenin sat\u0131lmas\u0131na arac\u0131l\u0131k ettiyse bu ar\u0131zi kazan\u00e7 olmaktan \u00e7\u0131kar.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/arizi-kazanc-hesaplama-1024x512.jpeg\" alt=\"ar\u0131zi kazan\u00e7 hesaplama\" class=\"wp-image-8414\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/arizi-kazanc-hesaplama-1024x512.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/arizi-kazanc-hesaplama-300x150.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/arizi-kazanc-hesaplama-768x384.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/10\/arizi-kazanc-hesaplama.jpeg 1408w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arizi_Kazanc_Hesaplama_Nasil_Yapilir\"><\/span>Ar\u0131zi Kazan\u00e7 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ar\u0131zi kazanc\u0131 hesaplamak i\u00e7in safi ar\u0131zi kazanc\u0131 hesaplamak gerekir. 193 Say\u0131l\u0131 Gelir Vergisi Kanunu&#8217;nun 82. maddenin son f\u0131kras\u0131nda bu hesaplaman\u0131n nas\u0131l yap\u0131lmas\u0131 gerekti\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131r. Buna g\u00f6re safi ar\u0131zi kazan\u00e7:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kanunda ge\u00e7en ve yukar\u0131da bahsedilen ilk bentteki kazanc\u0131 sa\u011flamak i\u00e7in yap\u0131lan giderlerin has\u0131lattan d\u00fc\u015f\u00fclmesiyle,<\/li>\n\n\n\n<li>\u0130ki, \u00fc\u00e7, d\u00f6rt ve be\u015finci bentlerde yaz\u0131l\u0131 i\u015flerden elde edilen has\u0131lattan, belgelemek kayd\u0131yla, yap\u0131lan giderlerin d\u00fc\u015f\u00fcr\u00fclmesiyle,<\/li>\n\n\n\n<li>Alt\u0131nc\u0131 bent i\u00e7inse 193 say\u0131l\u0131 Gelir Vergisi Kanunu&#8217;nun 45. maddesinin uygulanmas\u0131yla hesaplan\u0131r.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arizi_Kazanc_Vergi_Orani_Ne_Kadardir\"><\/span>Ar\u0131zi Kazan\u00e7 Vergi Oran\u0131 Ne Kadard\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ar\u0131zi kazan\u00e7lar, Gelir Vergisi Kanunu\u2019na d\u00e2hil oldu\u011fu i\u00e7in ar\u0131zi kazan\u00e7 vergilerinin oran\u0131n\u0131 bulmak i\u00e7in gelir vergisi oranlar\u0131na bakmam\u0131z gerekir. Gelir oranlar\u0131, her y\u0131l a\u00e7\u0131klanan Gelir Vergisi Tarifesi ile belirlenir. <\/p>\n\n\n\n<p>2024 i\u00e7in a\u00e7\u0131klanan gelir vergisi tarifesine g\u00f6re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>110.000 T\u00fcrk Liras\u0131\u2019na kadar olan k\u0131s\u0131m i\u00e7in %15,<\/li>\n\n\n\n<li>110.001 T\u00fcrk Liras\u0131 ile 230.000 T\u00fcrk Liras\u0131 aras\u0131 i\u00e7in %20<\/li>\n\n\n\n<li>230.001 T\u00fcrk Liras\u0131 ile 580.000 T\u00fcrk Liras\u0131 aras\u0131 i\u00e7in %27<\/li>\n\n\n\n<li>580.001 T\u00fcrk Liras\u0131 ile 3.000.000 T\u00fcrk Liras\u0131 aras\u0131 i\u00e7in %35<\/li>\n\n\n\n<li>3.000.001 T\u00fcrk Liras\u0131 ve \u00fczeri i\u00e7in %40 olarak belirlenmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>2024 Gelir Vergisi Tarifesi<\/strong><\/td><td><\/td><\/tr><tr><td>Gelir Dilimi (TL)<\/td><td>Vergi Oran\u0131 (%)<\/td><\/tr><tr><td>0 &#8211; 110.000<\/td><td>%15<\/td><\/tr><tr><td>110.001 &#8211; 230.000<\/td><td>%20<\/td><\/tr><tr><td>230.001 &#8211; 580.000<\/td><td>%27<\/td><\/tr><tr><td>580.001 &#8211; 3.000.000<\/td><td>%35<\/td><\/tr><tr><td>3.000.001 ve \u00fczeri<\/td><td>%40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><a href=\"https:\/\/teknoloji.gib.gov.tr\/gelir-vergisi-tarifesi-2024\" target=\"_blank\" rel=\"noreferrer noopener\">Gelir Vergisi Tarifesi<\/a> her y\u0131l g\u00fcncellendi\u011fi i\u00e7in kontrol etmekte fayda vard\u0131r. Ayr\u0131ca az sonra bahsedece\u011fimiz istisnalar\u0131n da vergi hesaplarken g\u00f6z \u00f6n\u00fcnde bulundurulmas\u0131 \u00f6nemlidir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arizi_Kazanc_Istisnasi_Nedir\"><\/span>Ar\u0131zi Kazan\u00e7 \u0130stisnas\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019nun 82. maddesinin devam\u0131nda kanun maddesine istisna olan kazan\u00e7lar s\u0131ralanm\u0131\u015ft\u0131r. Buna g\u00f6re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bir y\u0131lda yukar\u0131daki ilk d\u00f6rt maddede yaz\u0131lm\u0131\u015f olan kazan\u00e7lar toplam\u0131n\u0131n (hen\u00fcz ba\u015flamam\u0131\u015f olan ticari, zirai veya mesleki bir faaliyete hi\u00e7 giri\u015filmemesiyle ihale, art\u0131rma ve eksiltmelere i\u015ftirak edilmemesi kar\u015f\u0131l\u0131\u011f\u0131nda elde edilen kazan\u00e7lar hari\u00e7) 2024 itibar\u0131yla 200.000 TL\u2019lik k\u0131sm\u0131 gelir vergisine tabi de\u011fildir.<\/li>\n<\/ul>\n\n\n\n<p>Usulde ise m\u00fckelleflerin terk ettikleri i\u015flerde sonradan do\u011fan alacaklar ve kazan\u00e7lar istisnan\u0131n d\u0131\u015f\u0131ndad\u0131r. Ayn\u0131 \u015fekilde T\u00fcrkiye ile yabanc\u0131 \u00fclkeler aras\u0131nda ula\u015ft\u0131rma faaliyetlerinden edinilen kazan\u00e7lar da bu istisnan\u0131n i\u00e7ine d\u00e2hil edilmi\u015ftir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arizi_Kazanc_Beyannamesi_Nasil_Hazirlanir\"><\/span>Ar\u0131zi Kazan\u00e7 Beyannamesi Nas\u0131l Haz\u0131rlan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir Vergisi Beyannamesi\u2019nin nas\u0131l haz\u0131rlanmas\u0131 gerekti\u011fi Gelir Vergisi Kanunu madde 85\u2019te a\u00e7\u0131klanm\u0131\u015ft\u0131r. Maddeye g\u00f6re say\u0131lan yedi gelir t\u00fcr\u00fcn\u00fcn aksine bir h\u00fck\u00fcm olmad\u0131\u011f\u0131 s\u00fcrece y\u0131ll\u0131k zaman dilimi i\u00e7inde vergi beyannamesi verilmesi zorunludur. Bahsedilen 200.000 TL\u2019lik s\u0131n\u0131r\u0131n alt\u0131nda kalan durumlar i\u00e7in beyanname verilmesine gerek g\u00f6r\u00fclmemi\u015ftir.<\/p>\n\n\n\n<p>Haz\u0131r beyan sistemi arac\u0131l\u0131\u011f\u0131yla haz\u0131rlanmas\u0131nda beyana tabi gelirleri di\u011fer kazan\u00e7 ve iratlar, menkul sermaye iratlar\u0131, gayrimenkul sermaye iratlar\u0131 veya \u00fccretten olu\u015fan vergi m\u00fckellefleri; Haz\u0131r Beyan Sistemi sitesi, \u0130nteraktif Vergi Dairesi&#8217;nden 7\/24 vergi beyan\u0131nda bulunabilir.<\/p>\n\n\n\n<p>Kurumdan al\u0131nacak beyanname formunda kazan\u00e7 t\u00fcr\u00fc ve miktar\u0131, m\u00fckellefin ilgili bilgileri doldurulmal\u0131d\u0131r. Ard\u0131ndan beyanname ilgili vergi dairesine elden ya da \u00e7evrim i\u00e7i sistem \u00fczerinden teslim edilmelidir.&nbsp;<\/p>\n\n\n\n<p>M\u00fcnferit beyanname sistemindeyse <a href=\"https:\/\/mukellef.co\/blog\/dar-mukellef-nedir\/\">dar m\u00fckellefiyete<\/a> tabi olan m\u00fckelleflerin y\u0131ll\u0131k vergi beyannamesinde bildirmek zorunda olmad\u0131\u011f\u0131 gelirlerden, vergisi tevkif \u015feklinde al\u0131nmam\u0131\u015f olanlar\u0131n bildirilmesi s\u00f6z konusudur. M\u00fcnferit beyannameye tabi olan ar\u0131zi kazan\u00e7lar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gayrimenkullerin elden \u00e7\u0131kar\u0131lmas\u0131yla do\u011fan kazan\u00e7 ve iratlar,<\/li>\n\n\n\n<li>Menkul mallar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131yla do\u011fan hak ve kazan\u00e7lar,<\/li>\n\n\n\n<li>Ticari ve zirai bir i\u015fletmenin faaliyetinin durdurulmas\u0131 ya da terk edilmesi kar\u015f\u0131l\u0131\u011f\u0131ndaki kazan\u00e7lar,<\/li>\n\n\n\n<li>Ar\u0131zi olarak yap\u0131lan ticari i\u015flerden kazan\u0131lan iratlarla serbest meslek faaliyetleri dolay\u0131s\u0131yla edinilen kazan\u00e7larla birlikte dar m\u00fckelleflerin Gelir Vergisi Kanunu madde 45\u2019te ge\u00e7en i\u015flerin ar\u0131zi olmas\u0131yla edilen kazan\u00e7lar belirlenen Vergi Dairelerine M\u00fcnferit Beyanname ile bildirilmelidir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketinizin_Vergilendirme_Sureclerinde_Mukellef_Yaninizda\"><\/span>\u015eirketinizin Vergilendirme S\u00fcre\u00e7lerinde M\u00fckellef Yan\u0131n\u0131zda!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak T\u00fcrkiye\u2019nin her yerinde \u015firket kurman\u0131za, \u015firketinizi y\u00f6netmenize ve b\u00fcy\u00fctmenize yard\u0131m ediyoruz. Sadece T\u00fcrkiye de\u011fil Amerika ve \u0130ngiltere\u2019de de \u015firketinizin kurulu\u015f, muhasebele\u015ftirme ve vergi s\u00fcrecinde sizinleyiz. Profesyonel ekibimizle \u015firketiniz i\u00e7in u\u00e7tan uca \u00e7\u00f6z\u00fcmler sunuyoruz. \u015eimdi \u00fcye olun, hayallerini ger\u00e7e\u011fe d\u00f6n\u00fc\u015ft\u00fcren mutlu M\u00fckellef \u00fcyeleri aras\u0131na kat\u0131l\u0131n!<\/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>G\u00fcn\u00fcm\u00fczde i\u015fletmelerinin muhasebele\u015ftirme ve vergi beyannamesi s\u00fcre\u00e7lerinde \u00f6nlerine \u00e7\u0131kan ve dikkat etmeleri gereken bir\u00e7ok madde vard\u0131r. \u0130\u015fletmelerin vergi beyannameleri haz\u0131rlarken kar\u015f\u0131lar\u0131na \u00e7\u0131kan ilk unsur hangi kazan\u00e7lar\u0131n hangi oranla vergiye tabi oldu\u011fudur. Gelir Vergisi Kanunu\u2019nun ikinci maddesinde yedi kazan\u00e7 gelir olarak kabul edilmi\u015ftir.&nbsp; Kanuna g\u00f6re ticari kazan\u00e7lar, zirai kazan\u00e7lar, \u00fccretler, serbest meslek kazan\u00e7lar\u0131, gayrimenkul sermaye iratlar\u0131, &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8402,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-8399","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8399","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=8399"}],"version-history":[{"count":5,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8399\/revisions"}],"predecessor-version":[{"id":8754,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8399\/revisions\/8754"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8402"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8399"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8399"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8399"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}