{"id":761,"date":"2017-12-06T17:00:36","date_gmt":"2017-12-06T14:00:36","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=761"},"modified":"2017-12-11T17:01:12","modified_gmt":"2017-12-11T14:01:12","slug":"vergi-kanunlarinda-degisiklik-yapan-7061-sayili-kanun-yayinlandi","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/06\/vergi-kanunlarinda-degisiklik-yapan-7061-sayili-kanun-yayinlandi\/","title":{"rendered":"Vergi Kanunlar\u0131nda De\u011fi\u015fiklik Yapan  7061 Say\u0131l\u0131 Kanun Yay\u0131nland\u0131"},"content":{"rendered":"<p><!--more--><\/p>\n<p><strong>7061 say\u0131l\u0131 Baz\u0131 Vergi Kanunlar\u0131 \u0130le Di\u011fer Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile bir\u00e7ok vergi kanununda de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Bu de\u011fi\u015fiklikler ana hatlar\u0131 itibariyle a\u015fa\u011f\u0131daki gibidir. <\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>2018, 2019 ve 2020 y\u0131l\u0131 vergilendirme d\u00f6nemi kurum kazan\u00e7lar\u0131 %22 oran\u0131nda kurumlar vergisine tabi olacakt\u0131r.<\/strong><\/li>\n<li><strong>Asgari \u00fccretlerin vergi tarifesi dilim de\u011fi\u015fikli\u011fi nedeniyle 2017 y\u0131l\u0131 Eyl\u00fcl, Ekim, Kas\u0131m ve Aral\u0131k aylar\u0131nda 1.404,06 TL&#8217;nin alt\u0131na d\u00fc\u015fmesinin \u00f6nlenmesine y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/strong><\/li>\n<li><strong>Gayrimenkul sermaye iratlar\u0131na y\u00f6nelik olarak m\u00fckelleflerin ger\u00e7ek giderlerine kar\u015f\u0131l\u0131k olmak \u00fczere has\u0131latlar\u0131n\u0131n %25&#8217;i oran\u0131nda uygulanmakta olan g\u00f6t\u00fcr\u00fc gider oran\u0131 %15&#8217;e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/strong><\/li>\n<li><strong>M\u00fckelleflerin ikamet adres de\u011fi\u015fikli\u011fini bildirme zorunlulu\u011fu kald\u0131r\u0131lm\u0131\u015ft\u0131r.<\/strong><\/li>\n<li><strong>\u00d6zel ileti\u015fim vergisi oranlar\u0131 her bir hizmet i\u00e7in %7,5 olarak ayn\u0131 oranda belirlenmi\u015ftir. <\/strong><\/li>\n<li><strong>1319 say\u0131l\u0131 Emlak VergisiKanunu\u2019na ge\u00e7ici madde eklemek suretiyle takdir komisyonlar\u0131nca 2018 y\u0131l\u0131 i\u00e7in takdir edilen asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin, 2017 y\u0131l\u0131nda uygulanan birim de\u011ferlerin %50 sini ge\u00e7emeyece\u011fi belirtilmi\u015ftir.<\/strong><\/li>\n<li><strong>\u015eans oyunlar\u0131 ile ger\u00e7ek ve t\u00fczel ki\u015filerce d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015flerde kazan\u0131lan ikramiyeler i\u00e7in uygulanan %10 nispetindeki veraset ve intikal vergisi oran\u0131 %20 &#8216;ye y\u00fckseltilmi\u015ftir.<\/strong><\/li>\n<li><strong>Kurumlar\u0131n iki tam y\u0131l s\u00fcreyle aktiflerinde yer alan ta\u015f\u0131nmazlar\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar\u0131na uygulanan istisna tutar\u0131 %75\u2019den %50\u2019ye indirilmi\u015ftir.<\/strong><\/li>\n<li><strong>Kooperatiflerin ortak d\u0131\u015f\u0131 i\u015flemleri nedeniyle muafiyetlerini kaybetmemelerinin \u00f6nlenmesine y\u00f6nelik d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/strong><\/li>\n<li><strong>Motorlu ta\u015f\u0131tlar vergileriyle ilgili vergi art\u0131\u015f\u0131na y\u00f6nelik yeni bir d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/strong><\/li>\n<\/ul>\n<p><strong>Daha \u00f6nce kamuoyunda tart\u0131\u015f\u0131lan da\u011f\u0131t\u0131lmayan kar paylar\u0131n\u0131n vergilendirilmesine ili\u015fkin d\u00fczenlemede Yasada yer almam\u0131\u015ft\u0131r.<\/strong><\/p>\n<p><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/139_2017_Vergi-Kanunlar\u0131nda-De\u011fi\u015fiklik-Yapan-7061-Say\u0131l\u0131-Kanun-Yay\u0131nland\u0131.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\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-761","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/761","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=761"}],"version-history":[{"count":1,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/761\/revisions"}],"predecessor-version":[{"id":762,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/761\/revisions\/762"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=761"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=761"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}