{"id":3402,"date":"2017-12-11T11:00:07","date_gmt":"2017-12-11T08:00:07","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2017\/12\/yayinlarimiz\/haber\/kira-gelirlerinde-goturu-gider-yuzde-40-dustu-ismail-kokbulut-ymm\/"},"modified":"2017-12-11T11:00:07","modified_gmt":"2017-12-11T08:00:07","slug":"kira-gelirlerinde-goturu-gider-yuzde-40-dustu-ismail-kokbulut-ymm","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2017\/12\/yayinlarimiz\/makale\/kira-gelirlerinde-goturu-gider-yuzde-40-dustu-ismail-kokbulut-ymm\/","title":{"rendered":"Kira Gelirlerinde G\u00f6t\u00fcr\u00fc Gider Y\u00fczde 40 D\u00fc\u015ft\u00fc! – \u0130smail K\u00d6KBULUT, YMM"},"content":{"rendered":"

Kira Gelirlerinde G\u00f6t\u00fcr\u00fc Gider Y\u00fczde 40 D\u00fc\u015ft\u00fc<\/strong><\/p>\n

<\/span>\u0130smail K\u00d6KBULUT<\/strong>
Yeminli Mali M\u00fc\u015favir
ismail@kokbulut.com <\/p>\n

Uzun zamand\u0131r g\u00fcndemde olan ve bir \u00e7ok d\u00fczenleme getiren “torba kanun<\/span><\/strong>” 5 Aral\u0131k 2017 tarihinde Resmi Gazetede yay\u0131mlanmak suretiyle y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n

\u00d6zellikle 2018 y\u0131l\u0131nda vergi gelirlerinin art\u0131\u015f\u0131na y\u00f6nelik d\u00fczenlemeler ilk etapta g\u00f6ze \u00e7arpmakta. Motorlu ta\u015f\u0131tlar vergisindeki art\u0131\u015f, baz\u0131 i\u00e7eceklere getirilen \u00f6zel t\u00fcketim vergisi, kurumlar vergisi oran\u0131n\u0131n \u00f6n\u00fcm\u00fczdeki 3 y\u0131l s\u00fcre ile % 22 olarak uygulanmas\u0131 gibi.<\/p>\n

Birde kira geliri olan ger\u00e7ek ki\u015filer a\u00e7\u0131s\u0131ndan \u00f6nemli bir d\u00fczenleme var. Bu de\u011fi\u015fikli\u011fi a\u00e7\u0131klamadan \u00f6nce k\u0131saca gayrimenkul sermaye iratlar\u0131n\u0131n yani kira gelirlerinin vergilendirilmesine ili\u015fkin bilgi verelim.<\/p>\n

Gelir vergisi kanuna<\/span><\/strong> g\u00f6re m\u00fckellefler gayrimenkul sermaye iratlar\u0131n\u0131 tespit ederken, ger\u00e7ek gider usul\u00fcn\u00fc uygulayabilecekleri gibi dilerlerse g\u00f6t\u00fcr\u00fc gider usul\u00fcn\u00fc de se\u00e7ebilirler. Buna g\u00f6re m\u00fckellefler diledikleri takdirde kanunda yer alan giderlere kar\u015f\u0131l\u0131k olmak \u00fczere kira has\u0131latlar\u0131n\u0131n % 25\u2019ini g\u00f6t\u00fcr\u00fc gider olarak dikkate alabilmektedir. Ancak, g\u00f6t\u00fcr\u00fc gider usul\u00fcn\u00fc kabul edenler, iki y\u0131l ge\u00e7medik\u00e7e bu usulden vazge\u00e7emezler.<\/p>\n

5 Aral\u0131k 2017 tarihinde Resmi gazetede yay\u0131mlanan \u201cBaz\u0131 Vergi Kanunlar\u0131 ile Di\u011fer Baz\u0131 kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/span><\/strong>\u201dnun 14. maddesi ile % 25 olarak uygulanan g\u00f6t\u00fcr\u00fc gider oran\u0131 , % 15\u2019e d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

D\u00fczenleme gerek\u00e7esinde, m\u00fckelleflerin ger\u00e7ek gider y\u00f6ntemini daha fazla benimsemesi \u00f6zendirilerek, belge d\u00fczeninin yerle\u015fmesinin te\u015fvik edilmesi ve kay\u0131tl\u0131 ekonomiye ge\u00e7i\u015fin h\u0131zlanmas\u0131 ama\u00e7lanmakta.<\/p>\n

Getirilen d\u00fczenleme 01.01.2017 tarihinden itibaren elde edilen gayrimenkul sermaye iratlar\u0131na da uygulanacak. Buna g\u00f6re 2017 y\u0131l\u0131na ait gayrimenkul sermaye iratlar\u0131n\u0131n tespitinde g\u00f6t\u00fcr\u00fc gider uygulamas\u0131n\u0131 tercih eden m\u00fckellefler, g\u00f6t\u00fcr\u00fc gider oran\u0131n\u0131 % 15 olarak dikkate alacak.<\/p>\n

\u00d6rne\u011fin<\/strong>; Bay (A)\u2019n\u0131n 2017 y\u0131l\u0131nda elde etmi\u015f oldu\u011fu kira gelirleri a\u015fa\u011f\u0131daki gibi olsun.<\/p>\n

Konut Kiras\u0131 60.000.-TL<\/p>\n

\u0130\u015fyeri Kiras\u0131 net 120.000.-TL<\/p>\n

\u0130\u015fyeri tevkifat\u0131\u00a0 30.000.-TL<\/p>\n

Bay (A) gayrimenkul sermaye irad\u0131n\u0131n tespitinde g\u00f6t\u00fcr\u00fc gider uygulamas\u0131n\u0131 tercih etmektedir. Bay (A)\u2019n\u0131n 2017 y\u0131l\u0131nda \u00e7ocu\u011funun \u00f6zel okul e\u011fitim gideri 20.000.-TL, ayr\u0131ca 15.000.-TL kendisi ve \u00e7ocuklar\u0131na ili\u015fkin sa\u011fl\u0131k gideri bulunmaktad\u0131r. Bu duruma g\u00f6re Mart 2018 tarihinde gelir vergisini (ba\u015fka beyana tabi bir geliri bulunmamaktad\u0131r) a\u015fa\u011f\u0131daki \u015fekilde beyan edecektir. Yeni d\u00fczenleme ile eski d\u00fczenlemeyi mukayese ederek aradaki fark\u0131 ortaya koymaya \u00e7al\u0131\u015ft\u0131k.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
<\/th>\nYeni<\/strong><\/th>\nEski<\/strong><\/th>\n<\/tr>\n
Konut Kira geliri<\/td>\n60.000.-<\/td>\n60.000.-<\/td>\n<\/tr>\n
\u0130\u015fyeri br\u00fct geliri<\/td>\n150.000.-<\/td>\n150.000.-<\/td>\n<\/tr>\n
Toplam kira geliri<\/td>\n210.000.-<\/td>\n210.000.-<\/td>\n<\/tr>\n
G\u00f6t\u00fcr\u00fc gider (Yeni % 15- Eski % 25)<\/td>\n31.500.-<\/td>\n52.500.-<\/td>\n<\/tr>\n
GMS\u0130 Tutar\u0131<\/td>\n178.500.-<\/td>\n157.500.-<\/td>\n<\/tr>\n
\u0130ndirim konusu yap\u0131labilecek e\u011fitim ve sa\u011fl\u0131k gideri<\/td>\n17.850.-<\/td>\n15.750.-<\/td>\n<\/tr>\n
Gelir vergisi matrah\u0131<\/td>\n160.650.-<\/td>\n141.750.-<\/td>\n<\/tr>\n
Hesaplanan gelir vergisi<\/td>\n47.878.-<\/td>\n41.263.-<\/td>\n<\/tr>\n
Tevkifat yap\u0131lan vergi<\/td>\n30.000.-<\/td>\n30.000.-<\/td>\n<\/tr>\n
\u00d6denecek gelir vergisi<\/td>\n17.878.-<\/td>\n11.263.-<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00d6rne\u011fimizde Bay (A)\u2019n\u0131n 2017 y\u0131l\u0131nda elde etmi\u015f oldu\u011fu kira gelirlerine kira has\u0131lat\u0131n\u0131n % 15\u2019i oran\u0131nda g\u00f6t\u00fcr\u00fc gider uygulamas\u0131 ile 17.878,-TL ilave \u00f6denecek gelir vergisi \u00e7\u0131kmaktad\u0131r. E\u011fer bu d\u00fczenleme yap\u0131lmam\u0131\u015f veya 2017 y\u0131l\u0131nda de\u011fil de y\u00fcr\u00fcrl\u00fcl\u00fck tarihi olarak 2018 y\u0131l\u0131 yap\u0131lm\u0131\u015f olsayd\u0131 Bay (A)\u00a0 ( 17.878 – 11.263=) 6.615.-TL eksik\u00a0 gelir vergisi \u00f6deyecekti.<\/p>\n

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<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"

Kira Gelirlerinde G\u00f6t\u00fcr\u00fc Gider Y\u00fczde 40 D\u00fc\u015ft\u00fc \u0130smail K\u00d6KBULUT Yeminli Mali M\u00fc\u015favir ismail@kokbulut.com Uzun zamand\u0131r g\u00fcndemde olan ve bir \u00e7ok d\u00fczenleme getiren “torba kanun” 5 Aral\u0131k 2017 tarihinde Resmi Gazetede yay\u0131mlanmak suretiyle y\u00fcr\u00fcrl\u00fc\u011fe girdi. \u00d6zellikle 2018 y\u0131l\u0131nda vergi gelirlerinin art\u0131\u015f\u0131na y\u00f6nelik d\u00fczenlemeler ilk etapta g\u00f6ze \u00e7arpmakta. Motorlu ta\u015f\u0131tlar vergisindeki art\u0131\u015f, baz\u0131 i\u00e7eceklere getirilen \u00f6zel t\u00fcketim…<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[39],"tags":[],"yoast_head":"\nKira Gelirlerinde G\u00f6t\u00fcr\u00fc Gider Y\u00fczde 40 D\u00fc\u015ft\u00fc! – \u0130smail K\u00d6KBULUT, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bastasdanismanlik.com.tr\/2017\/12\/yayinlarimiz\/makale\/kira-gelirlerinde-goturu-gider-yuzde-40-dustu-ismail-kokbulut-ymm\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kira Gelirlerinde G\u00f6t\u00fcr\u00fc Gider Y\u00fczde 40 D\u00fc\u015ft\u00fc! – \u0130smail K\u00d6KBULUT, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"Kira Gelirlerinde G\u00f6t\u00fcr\u00fc Gider Y\u00fczde 40 D\u00fc\u015ft\u00fc \u0130smail K\u00d6KBULUT Yeminli Mali M\u00fc\u015favir ismail@kokbulut.com Uzun zamand\u0131r g\u00fcndemde olan ve bir \u00e7ok d\u00fczenleme getiren “torba kanun” 5 Aral\u0131k 2017 tarihinde Resmi Gazetede yay\u0131mlanmak suretiyle y\u00fcr\u00fcrl\u00fc\u011fe girdi. \u00d6zellikle 2018 y\u0131l\u0131nda vergi gelirlerinin art\u0131\u015f\u0131na y\u00f6nelik d\u00fczenlemeler ilk etapta g\u00f6ze \u00e7arpmakta. 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