{"id":1135,"date":"2018-05-07T21:47:48","date_gmt":"2018-05-07T18:47:48","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=1135"},"modified":"2018-05-07T21:47:48","modified_gmt":"2018-05-07T18:47:48","slug":"gelir-vergisi-vergi-usul-harclar-ve-ozel-tuketim-vergisi-kanunlarina-iliskin-bakanlar-kurulu-karari-yayimlandi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2018\/05\/07\/gelir-vergisi-vergi-usul-harclar-ve-ozel-tuketim-vergisi-kanunlarina-iliskin-bakanlar-kurulu-karari-yayimlandi\/","title":{"rendered":"GEL\u0130R VERG\u0130S\u0130, VERG\u0130 USUL, HAR\u00c7LAR VE \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 KANUNLARINA \u0130L\u0130\u015eK\u0130N BAKANLAR KURULU KARARI YAYIMLANDI"},"content":{"rendered":"<p><!--more--><\/p>\n<p>30\/4\/2018 tarihli ve 2018\/11674 say\u0131l\u0131 BKK ile<\/p>\n<ul>\n<li>\u0130\u015fverenlerce, kad\u0131n hizmet erbab\u0131na kre\u015f ve g\u00fcnd\u00fcz bak\u0131mevi hizmeti olarak yap\u0131lan \u00f6demelerin, her bir \u00e7ocuk i\u00e7in ayl\u0131k, asgar\u00ee \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n %15\u2019ini a\u015fmamak \u00fczere gelir vergisinden istisna tutulmas\u0131na ili\u015fkin %15 s\u0131n\u0131r\u0131n\u0131n %50\u2019ye \u00e7\u0131kar\u0131lmas\u0131,<\/li>\n<li>Baz\u0131 alkoll\u00fc i\u00e7kilere ili\u015fkin \u00d6TV asgari maktu vergi tutarlar\u0131 yeniden belirlenmesi,<\/li>\n<li>Sanayi sicil belgesini haiz m\u00fckelleflerce m\u00fcnhas\u0131ran imalat sanayiinde kullan\u0131lmak \u00fczere; 213 say\u0131l\u0131 Kanunun ge\u00e7ici 30 uncu maddesine g\u00f6re amortisman oran ve s\u00fcreleri faydal\u0131 \u00f6m\u00fcr s\u00fcrelerinin yar\u0131s\u0131 dikkate al\u0131nmak suretiyle hesaplanabilecek ve 3065 say\u0131l\u0131 Kanunun ge\u00e7ici 39 uncu maddesine g\u00f6re katma de\u011fer vergisi istisnas\u0131 kapsam\u0131nda teslim edilecek yeni makina ve te\u00e7hizat listesinin belirlenmesi,<\/li>\n<li>Gayrimenkullerin ivaz kar\u015f\u0131l\u0131\u011f\u0131nda beyan edilen devir ve iktisap bedelinden az olmamak \u00fczere emlak vergisi de\u011feri \u00fczerinden devir eden ve devir alan i\u00e7in ayr\u0131 ayr\u0131 \u00f6denmesi gereken &#8220;binde 20&#8221; nispetinde al\u0131nan tapu harc\u0131 31\/10\/2018 tarihine kadar &#8220;binde 15&#8221; olarak belirlenmesi<\/li>\n<li>Teslimi %18 oran\u0131nda KDV\u2019ye tabi olan konutlar\u0131n 31\/10\/2018 tarihine kadar (bu tarih dahil) teslimlerinde uygulanacak KDV oran\u0131n %8\u2019e d\u00fc\u015f\u00fcr\u00fclmesi<\/li>\n<\/ul>\n<p>y\u00f6n\u00fcnde d\u00fczenleme yap\u0131ld\u0131.<\/p>\n<div id=\"posts\">\n<div class=\"post\">\n<div class=\"post-excerpt\">\n<p class=\"Default\">\u0130<a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/72-2018-Gelir-Vergisi-Vergi-Usul-Har\u00e7lar-ve-\u00d6zel-T\u00fcketim-Vergisi-Kanunlar\u0131na-\u0130li\u015fkin-Bakanlar-Kurulu-Karar\u0131-.pdf\" target=\"_blank\" rel=\"noopener\">lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z.<\/a><\/p>\n<\/div>\n<div id=\"comments-template\" class=\"comments-area\"><\/div>\n<\/div>\n<\/div>\n<aside id=\"sidebar-right\">\n<div id=\"search-4\" class=\"widget widget_search\"><\/div>\n<\/aside>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1135","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=1135"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1135\/revisions"}],"predecessor-version":[{"id":1136,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/1135\/revisions\/1136"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=1135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=1135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=1135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}