{"id":839,"date":"2017-12-25T18:27:05","date_gmt":"2017-12-25T15:27:05","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=839"},"modified":"2018-01-07T18:29:40","modified_gmt":"2018-01-07T15:29:40","slug":"torba-yasada-yapilan-degisikliklere-iliskin-kurumlar-vergisi-genel-teblig","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/12\/25\/torba-yasada-yapilan-degisikliklere-iliskin-kurumlar-vergisi-genel-teblig\/","title":{"rendered":"Torba Yasada Yap\u0131lan De\u011fi\u015fikliklere \u0130li\u015fkin  Kurumlar Vergisi Genel Tebli\u011f"},"content":{"rendered":"<p><!--more--><\/p>\n<p>7061 say\u0131l\u0131 Yasa ile yap\u0131lan de\u011fi\u015fikliklere paralel olarak KURUMLAR VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130\u2019nde de\u011fi\u015fiklikler yap\u0131ld\u0131.<\/p>\n<ul>\n<li>Kurumlar vergisi m\u00fckelleflerinin 2018, 2019 ve 2020 hesap d\u00f6nemlerine ait kurum kazan\u00e7lar\u0131 \u00fczerinden %22 oran\u0131nda kurumlar vergisi ve an\u0131lan vergilendirme d\u00f6nemlerinin kurumlar vergisine mahsup edilmek \u00fczere Gelir Vergisi Kanunu\u2019nda belirtilen esaslara g\u00f6re %22 oran\u0131nda ge\u00e7ici vergi \u00f6denecektir.<\/li>\n<li>Kooperatiflerin faaliyetin icras\u0131na tahsis ettikleri ve ekonomik \u00f6mr\u00fcn\u00fc tamamlam\u0131\u015f olan demirba\u015f, makine, te\u00e7hizat, ta\u015f\u0131t ve benzeri amortismana tabi iktisadi k\u0131ymetleri elden \u00e7\u0131karmalar\u0131n\u0131n ortak d\u0131\u015f\u0131 i\u015flem say\u0131lmayacakt\u0131r.<\/li>\n<li>Kooperatiflerin, 1\/1\/2018 tarihinden itibaren ger\u00e7ekle\u015ftirecekleri ortak d\u0131\u015f\u0131 i\u015flemler nedeniyle muafiyetleri etkilenmeyecek; ancak bu i\u015flemlerden elde edilen kazan\u00e7lar kooperatif t\u00fczel ki\u015fili\u011fine ba\u011fl\u0131 ayr\u0131 bir iktisadi i\u015fletme nezdinde kurumlar vergisine tabi tutulacakt\u0131r.<\/li>\n<li>Kurumlar vergisinden muaf olan kooperatiflerin ortak d\u0131\u015f\u0131 i\u015flemleri nedeniyle olu\u015fan iktisadi i\u015fletmenin kazan\u00e7lar\u0131 \u00fczerinden hesaplanan kurumlar vergisi, kooperatif t\u00fczel ki\u015fili\u011fi ad\u0131na tarh olunacakt\u0131r.<\/li>\n<li>5\/12\/2017 tarihinden itibaren (bu tarih dahil) yap\u0131lan ta\u015f\u0131nmaz sat\u0131\u015flar\u0131ndan elde edilen kazanc\u0131n %50\u2019lik k\u0131sm\u0131na istisna uygulanacak; bu tarihten \u00f6nce yap\u0131lan ta\u015f\u0131nmaz sat\u0131\u015flar\u0131ndan elde edilen kazanc\u0131n ise %75\u2019lik k\u0131sm\u0131 istisna uygulamas\u0131na konu edilebilecektir.<\/li>\n<li>Tam m\u00fckellefiyete tabi ba\u015fka bir kurumun sermayesine kat\u0131lan ve kurumlar vergisinden muaf olan kooperatiflere, i\u015ftirak etti\u011fi tam m\u00fckellef kurumlar taraf\u0131ndan 1\/1\/2018 tarihinden itibaren da\u011f\u0131t\u0131lan k\u00e2r paylar\u0131 \u00fczerinden %15 vergi kesintisi yap\u0131lacakt\u0131r<\/li>\n<\/ul>\n<p class=\"Default\" style=\"text-align: justify;\"><span style=\"font-size: 16pt;\"><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/155_2017_Torba-Yasada-Yap\u0131lan-De\u011fi\u015fikliklere-\u0130li\u015fkin-Kurumlar-Vergisi-Genel-Tebli\u011fi.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-family: 'Times New Roman', serif;\"><span style=\"color: black; text-decoration: none; text-underline: none;\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/span><\/span><\/a><\/span><\/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-839","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/839","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=839"}],"version-history":[{"count":2,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/839\/revisions"}],"predecessor-version":[{"id":841,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/839\/revisions\/841"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=839"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=839"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=839"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}