{"id":3417,"date":"2018-01-03T12:30:06","date_gmt":"2018-01-03T09:30:06","guid":{"rendered":"http:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/haber\/2018-yilinda-uygulanmak-uzere-vergi-ve-sosyal-guvenlik-mevzuatinda-yapilan-duzenlemeler-talha-apak-ymm\/"},"modified":"2018-01-03T12:30:06","modified_gmt":"2018-01-03T09:30:06","slug":"2018-yilinda-uygulanmak-uzere-vergi-ve-sosyal-guvenlik-mevzuatinda-yapilan-duzenlemeler-talha-apak-ymm","status":"publish","type":"post","link":"https:\/\/www.bastasdanismanlik.com.tr\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-uygulanmak-uzere-vergi-ve-sosyal-guvenlik-mevzuatinda-yapilan-duzenlemeler-talha-apak-ymm\/","title":{"rendered":"2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Vergi ve Sosyal G\u00fcvenlik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler – Talha APAK, YMM"},"content":{"rendered":"

2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Vergi ve Sosyal G\u00fcvenlik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler<\/strong><\/p>\n

<\/span>Talha APAK<\/strong>
Yeminli Mali M\u00fc\u015favir
t.apak@apakymm.com\u00a0<\/strong> <\/p>\n

01.01.2018 <\/strong>tarihinden ge\u00e7erli olmak \u00fczere, Resmi Gazetelerde yay\u0131mlanan, Vergi ve Sosyal G\u00fcvenlik mevzuat\u0131nda yer alan yeni d\u00fczenlemeler ve uygulamalar \u00f6zetle a\u015fa\u011f\u0131da belirtilmi\u015ftir.<\/p>\n

A \u2013 VERG\u0130 MEVZUATINDA YAPILAN D\u00dcZENLEMELER<\/strong><\/p>\n

1. Yazar Kasa Fi\u015fi (Fatura) D\u00fczenleme Haddi:<\/strong><\/p>\n

V.U.K.\u2019nun 232. maddesi uyar\u0131nca birinci ve ikinci s\u0131n\u0131f t\u00fcccarlar, kazanc\u0131 basit usulde tespit edilenlerle defter tutmak mecburiyetinde olan \u00e7ift\u00e7ilerin yazar kasa fi\u015fi d\u00fczenleme haddi 01.01.2018 <\/strong>tarihinden itibaren 1.000,00 TL. <\/strong>olarak uygulanacakt\u0131r. (29.12.2017 Tarih, 30285 Say\u0131l\u0131 Resmi Gazete, 490 Say\u0131l\u0131 V.U.K. Genel Tebli\u011fi<\/span><\/strong>)<\/p>\n

2. Do\u011frudan Gider Yaz\u0131lacak Sabit K\u0131ymetlere \u0130li\u015fkin Had:<\/strong><\/p>\n

V.U.K.\u2019nun 313, maddesi uyar\u0131nca pe\u015ftamall\u0131klar ile alet, edevat, mefru\u015fat ve demirba\u015flar\u0131n amortismana tabi tutulmayarak do\u011frudan gider yaz\u0131labilmesine ili\u015fkin had, 01.01.2018 <\/strong>tarihinden ge\u00e7erli olmak \u00fczere 1.000,00 TL. <\/strong>olarak uygulanacakt\u0131r. (29.12.2017 Tarih, 30285 Say\u0131l\u0131 Resmi Gazete, 490 Say\u0131l\u0131 V.U.K. Genel Tebli\u011fi)<\/p>\n

3. Hizmet Erbab\u0131na Verilecek Yemek Yard\u0131m\u0131:<\/strong><\/p>\n

Gelir Vergisi Kanunu\u2019nun 23\/8. maddesinde yer alan i\u015fverenlerce i\u015fyeri veya i\u015fyerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde hizmet erbab\u0131na yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin g\u00fcnl\u00fck istisna tutar\u0131 2018 <\/strong>y\u0131l\u0131nda 16,00 TL. <\/strong>olarak uygulanacakt\u0131r. (29.12.2017 Tarih, 30285 Say\u0131l\u0131 Resmi Gazete, 302 Say\u0131l\u0131 G.V. Genel Tebli\u011fi<\/span><\/strong>)<\/p>\n

4. Gelir Vergisine Tabi Gelirlerin Vergilendirilmesinde Esas Al\u0131nan Tarife:<\/strong><\/p>\n

Gelir Vergisi Kanununun 103\u2019\u00fcnc\u00fc maddesinde yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife:<\/p>\n

2018 <\/strong>takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.\u00a0 (29.12.2017 Tarih, 30285 Say\u0131l\u0131 Resmi Gazete, 302 Say\u0131l\u0131 G.V. Genel Tebli\u011fi<\/span><\/strong>)<\/p>\n\n\n\n\n\n\n
14.800 TL\u2019ye kadar<\/th>\n% 15<\/th>\n<\/tr>\n
34.000 TL\u2019nin 14.800 TL\u2019si i\u00e7in 2.220 TL, fazlas\u0131<\/td>\n% 20<\/td>\n<\/tr>\n
80.000 TL\u2019 nin 34.000 TL\u2019 si i\u00e7in 6.060 TL
(\u00fccret gelirlerinde 120.000 TL.\u2019nin 34.000 TL.\u2019si i\u00e7in 6.060 TL) fazlas\u0131<\/th>\n		% 27<\/th>\n<\/tr>\n
80.000 TL\u2019 den fazlas\u0131n\u0131n 80.000 TL\u2019 si i\u00e7in 18.480 TL, fazlas\u0131
(\u00fccret gelirlerinde 120.000 TL.\u2019den fazlas\u0131n\u0131n 120.000 TL.\u2019si\u00a0 i\u00e7in\u00a0 29.280 TL)<\/td>\n		% 35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2017 <\/strong>Y\u0131l\u0131nda elde edilen gelirlere uygulanacak esas tarife a\u015fa\u011f\u0131daki \u015fekilde daha \u00f6nce belirlenmi\u015fti. (27.12.2016\u00a0 tarih, 29931 say\u0131l\u0131 Resmi Gazete, 296 say\u0131l\u0131 G.V. Genel Tebli\u011fi<\/span><\/strong>)<\/p>\n\n\n\n\n\n\n
13.000 TL\u2019ye kadar<\/th>\n% 15<\/th>\n<\/tr>\n
30.000 TL\u2019 nin 13.000 TL\u2019 si i\u00e7in 1.950 TL, fazlas\u0131<\/td>\n% 20<\/td>\n<\/tr>\n
70.000 TL\u2019 nin 30.000 TL\u2019 si i\u00e7in 5.350 TL
(\u00fccret gelirlerinde 110 .000 TL.\u2019nin 30.000 TL.\u2019si i\u00e7in 5.350 TL) fazlas\u0131<\/th>\n		% 27<\/th>\n<\/tr>\n
70.000 TL\u2019 den fazlas\u0131n\u0131n 70.000 TL\u2019 si i\u00e7in 16.150 TL, fazlas\u0131
(\u00fccret gelirlerinde 110.000TL.\u2019den fazlas\u0131n\u0131n 110.000 TL.\u2019si i\u00e7in 26.950TL)<\/td>\n		% 35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

5. \u00d6zel Usuls\u00fczl\u00fck Cezalar\u0131: <\/strong><\/p>\n

a)<\/strong> VUK-353\/1.maddesine g\u00f6re; Fatura, Gider Pusulas\u0131, M\u00fcstahsil Makbuzu, Serbest Meslek Makbuzu vermeyen ve almayanlara, veya d\u00fczenlenen bu belgelerde ger\u00e7ek mebla\u011fdan farkl\u0131 mebla\u011flara yer verenlere her belge i\u00e7in 01.2018 <\/strong>tarihinden itibaren 240,00 TL.\u2019<\/strong>den a\u015fa\u011f\u0131 olmamak \u00fczere \u00d6zel Usuls\u00fczl\u00fck Cezas\u0131 kesilir. Bir takvim y\u0131l\u0131 i\u00e7inde her bir belge nev\u2019ine ili\u015fkin olarak kesilecek toplam ceza 120.000,00 TL<\/strong>\u2019 yi ge\u00e7emez. (29.12.2017 Tarih, 30285 Say\u0131l\u0131 Resmi Gazete, 490 Say\u0131l\u0131 V.U.K. Genel Tebli\u011fi)<\/p>\n

b)<\/strong> V.U.K. 353\/2 maddesine g\u00f6re; Perakende sat\u0131\u015f fi\u015fi, \u00f6deme kaydedici cihazla verilen fi\u015f, giri\u015f ve yolcu ta\u015f\u0131ma bileti, sevk irsaliyesi, ta\u015f\u0131ma irsaliyesi, yolcu listesi, g\u00fcnl\u00fck m\u00fc\u015fteri listesi ile Maliye Bakanl\u0131\u011f\u0131\u2019nca d\u00fczenlenme zorunlulu\u011fu getirilen belgelerin; d\u00fczenlenmedi\u011finin, kullan\u0131lmad\u0131\u011f\u0131n\u0131n, bulundurulmad\u0131\u011f\u0131n\u0131n tespiti halinde, her bir belge i\u00e7in 2018 <\/strong>y\u0131l\u0131nda 240,00 TL<\/strong>. \u00d6zel Usuls\u00fczl\u00fck Cezas\u0131 kesilir. Ancak her bir belge nev\u2019ine ili\u015fkin olarak her bir tespit i\u00e7in toplam ceza 12.000,00 TL<\/strong>, her bir belge nev\u2019ine ili\u015fkin bir takvim y\u0131l\u0131 i\u00e7inde kesilecek toplam ceza 120.000,00TL<\/strong>\u2019yi a\u015famaz. (29.12.2017 Tarih, 30285 Say\u0131l\u0131 Resmi Gazete, 490 Say\u0131l\u0131 V.U.K. Genel Tebli\u011fi)<\/p>\n

6. Yeniden De\u011ferleme Oran\u0131: <\/strong><\/p>\n

Bilindi\u011fi \u00fczere, 213 say\u0131l\u0131 Vergi Usul Kanunu<\/span><\/strong>\u2019nun m\u00fckerrer 298. maddesinin (B) f\u0131kras\u0131nda \u201cYeniden de\u011ferleme oran\u0131, yeniden de\u011ferleme yap\u0131lacak y\u0131l\u0131n Ekim ay\u0131nda (Ekim ay\u0131 dahil) bir \u00f6nceki y\u0131l\u0131n ayn\u0131 d\u00f6nemine g\u00f6re T\u00fcrkiye \u0130statistik Kurumu\u2019nun \u00dcretici Fiyatlar\u0131 Genel Endeksinde meydana gelen ortalama fiyat art\u0131\u015f oran\u0131d\u0131r. Bu oran Maliye Bakanl\u0131\u011f\u0131\u2019nca Resmi Gazete ile ilan edilir\u201d h\u00fckm\u00fc yer almaktad\u0131r. Bu h\u00fck\u00fcm uyar\u0131nca yeniden de\u011ferleme oran\u0131 2017 <\/strong>y\u0131l\u0131 i\u00e7in % 14,47 <\/strong>(on d\u00f6rt virg\u00fcl k\u0131rk yedi) olarak tespit edilmi\u015ftir. (11.11.2017 Tarih, 30237 Say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan 484 s\u0131ra no.lu V.U.K. Genel Tebli\u011fi<\/span><\/strong>)<\/p>\n

7. Gayrimenkul Sermaye \u0130ratlar\u0131nda (Kira Gelirleri) Beyan ve \u0130stisna: <\/strong><\/p>\n

Binalar\u0131n mesken olarak kiraya verilmesinden bir takvim y\u0131l\u0131 i\u00e7inde elde edilen h\u00e2s\u0131lat\u0131n 2017 <\/strong>y\u0131l\u0131 i\u00e7in 3.900,00 TL. <\/strong>s\u0131 gelir vergisinden m\u00fcstesnad\u0131r. \u0130stisna haddi \u00fczerinde h\u00e2s\u0131lat elde edilip beyan edilmemesi veya eksik beyan edilmesi halinde bu istisnadan yararlan\u0131lamaz. 2018 <\/strong>y\u0131l\u0131 gelirlerine uygulanacak istisna tutar\u0131 4.400,00 TL. <\/strong>olarak uygulanacakt\u0131r. (29.12.2017 Tarih, 30285 say\u0131l\u0131 Resmi Gazete, 302 Say\u0131l\u0131 G.V. Genel Tebli\u011fi)<\/p>\n

Binalar\u0131n i\u015fyeri (stopajl\u0131) olarak kiraya verilmesinden bir takvim y\u0131l\u0131 i\u00e7inde elde edilen br\u00fct has\u0131lat\u0131n 2017 y\u0131l\u0131 i\u00e7in 30.000 TL.<\/strong>yi (G.V. 103\u2019\u00fcnc\u00fc maddede yaz\u0131l\u0131 tarifenin ikinci gelir diliminde yer alan tutar) a\u015fmamas\u0131 halinde beyanname verilmeyecek ancak bu rakam\u0131n a\u015f\u0131lmas\u0131 halinde t\u00fcm\u00fc i\u00e7in beyanname verilecektir. (G.V. Kanununun 86\/c maddesi)<\/p>\n

30.000,00 TL.lik haddin hesab\u0131nda; tevkifata tabi tutulmu\u015f gayrimenkul sermaye irad\u0131n\u0131n br\u00fct tutar\u0131n\u0131n toplam\u0131 dikkate al\u0131nacakt\u0131r<\/u>.<\/p>\n

Br\u00fct y\u0131ll\u0131k i\u015fyeri (stopajl\u0131) kira gelirinin 30.000,00 TL veya alt\u0131nda olmas\u0131 halinde beyan edilmeyecektir.<\/u><\/p>\n

\u00d6rnek 1: <\/strong><\/p>\n

2017 Y\u0131ll\u0131k i\u015fyeri kiras\u0131 (Br\u00fct)\u00a0 \u00a0 \u00a0 \u00a0 40.000,00
G\u00f6t\u00fcr\u00fc gider %15 ( – )\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 6.000,00
………………………………………………<\/span>________
Beyan edilecek i\u015fyeri kiras\u0131\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a034.000,00
Hesaplanan G.V.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 6.430,00
Mahsup Edilecek Stopaj (% 20) \u00a0\u00a0\u00a0\u00a08.000,00
………………………………………………<\/span>________
\u0130adesi gereken Gelir Vergisi\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1.570,00<\/p>\n

 <\/p>\n

\u00d6rnek 2: <\/strong><\/p>\n

2017 Y\u0131ll\u0131k i\u015fyeri kiras\u0131 (Br\u00fct)\u00a0 \u00a0 \u00a0160.000,00
G\u00f6t\u00fcr\u00fc gider %15 \u00a0\u00a0\u00a0\u00a0\u00a0( – ) \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a024.000,00
………………………………………………<\/span>________
Beyan edilecek i\u015fyeri kiras\u0131\u00a0 \u00a0 \u00a0 \u00a0 \u00a0136.000,00
Hesaplanan G.V.\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a039.250,00
Mahsup Edilecek Stopaj (% 20)\u00a0 \u00a0 32.000,00
………………………………………………<\/span>________
\u00d6denecek Gelir Vergisi\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 7.250,00<\/p>\n

 <\/p>\n

\u00d6rnek 3:<\/strong><\/p>\n

2017 Y\u0131ll\u0131k konut kira geliri\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a012.000,00
Vergiden istisna tutar\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a03.900,00
………………………………………………<\/span>________
Kalan\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a08.100,00
G\u00f6t\u00fcr\u00fc gider % 15\u00a0\u00a0 ( – )\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1.215,00
………………………………………………<\/span>________
Gelir Vergisi matrah\u0131\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 6.885,00
………………………………………………<\/span>________
\u00d6denecek Gelir Vergisi\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a01.032,75\u00a0<\/strong><\/p>\n

8. Damga Vergisi: <\/strong><\/p>\n

01.01.2018<\/strong> tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe giren yeni uygulamalar a\u015fa\u011f\u0131daki gibidir. (Beyannameler ve hesap \u00f6zetleri a\u015fa\u011f\u0131daki tutarlarda damga vergisine tabi olacakt\u0131r.)<\/p>\n

Belli paray\u0131 ihtiva eden s\u00f6zle\u015fmeler:<\/strong><\/p>\n

– Mukavelenameler, taahh\u00fctnameler ve temliknameler : \u00a0(Binde 9,48)<\/p>\n

– Kira Mukavelenameleri :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0(Binde 1,89)<\/p>\n

(Mukavele s\u00fcresine g\u00f6re kira bedeli \u00fczerinden)<\/p>\n

Beyanname ve Bildirgeler:<\/strong><\/p>\n

– Maa\u015f, \u00fccret, g\u00fcndelik gibi hizmet kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nan paralar : (Binde 7.59)<\/p>\n

– Y\u0131ll\u0131k gelir vergisi beyannameleri :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a058,80 TL.<\/p>\n

– Kurumlar vergisi beyannameleri :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a078,50 TL.<\/p>\n

– Muhtasar Beyannameler :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a038,80 TL.<\/p>\n

– Katma de\u011fer vergisi beyannameleri :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 38,80 TL.<\/p>\n

– Di\u011ferleri :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a038,80 TL.<\/p>\n

– Belediyelere verilen beyannameler :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a028,90 TL.<\/p>\n

– Sosyal Sigorta Kurumlar\u0131na verilen sigorta prim bildirgeleri : \u00a0\u00a0\u00a0\u00a028,90 TL.<\/p>\n

– G\u00fcmr\u00fck \u0130darelerine Verilen Beyannameler :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 78,50 TL.<\/p>\n

Bilan\u00e7o ve \u0130\u015fletme Hesab\u0131 \u00d6zetleri:<\/strong><\/p>\n

– Bilan\u00e7olar :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a045,40 TL.<\/p>\n

– Gelir Tablolar\u0131 :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a021,80 TL.<\/p>\n

– \u0130\u015fletme Hesab\u0131 \u00d6zetleri :\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a021,80 TL.<\/p>\n

(29.12.2017 Tarih, 30285 say\u0131l\u0131 Resmi Gazete, 62 Say\u0131l\u0131 D.V. Genel Tebli\u011fi<\/span><\/strong>)<\/p>\n

9. 2017 Y\u0131l\u0131na \u0130li\u015fkin Menkul Sermaye \u0130rad\u0131 Elde Edenlerin Beyanlar\u0131: <\/strong><\/p>\n

2017 Takvim Y\u0131l\u0131nda Elde Edilen Bir K\u0131s\u0131m Menkul Sermaye \u0130rad\u0131n\u0131n Beyan\u0131nda Dikkate Al\u0131nacak \u0130ndirim Oran\u0131 Uygulamas\u0131<\/u><\/p>\n

1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen her nevi tahvil ve Hazine bonolar\u0131ndan elde edilen gelirlerin vergilendirilmesinde 31\/12\/2005 tarihinde y\u00fcr\u00fcrl\u00fckte olan h\u00fck\u00fcmler esas al\u0131naca\u011f\u0131ndan, indirim oran\u0131 uygulamas\u0131 ile ilgili olarak a\u015fa\u011f\u0131daki a\u00e7\u0131klamalar\u0131n dikkate al\u0131nmas\u0131 gerekir.<\/p>\n

\u0130ndirim oran\u0131; Vergi Usul Kanununa g\u00f6re o y\u0131l i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131n\u0131n, ayn\u0131 d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131na b\u00f6l\u00fcnmesi suretiyle tespit edilmektedir.<\/p>\n

Vergi Usul Kanunu<\/span><\/strong> h\u00fck\u00fcmlerine g\u00f6re 2017 y\u0131l\u0131 i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131 %14,47\u2019 <\/strong>dir. Bu d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131 ise %11,18<\/strong> t\u00fcr.<\/p>\n

Buna g\u00f6re, 2017 y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda uygulanacak indirim oran\u0131 (%14,47 \/ %11,18) %129,43 olmaktad\u0131r.<\/p>\n

Bu oranlar dikkate al\u0131nd\u0131\u011f\u0131nda, 2017 y\u0131l\u0131 gelirlerine uygulanacak indirim oran\u0131 birden b\u00fcy\u00fck \u00e7\u0131kmaktad\u0131r.<\/p>\n

Bu kapsamda 2017 takvim y\u0131l\u0131nda elde edilen menkul sermaye iratlar\u0131ndan 01.01.2006 tarihinden \u00f6nce ihra\u00e7 edilmi\u015f olan ve gelir vergisi kanununun<\/span><\/strong> 75. Maddesinin 2.f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde say\u0131lan her nevii tahvil ve hazine bonosu faizleri ile Toplu Konut \u0130daresi ve \u00d6zelle\u015ftirme \u0130daresince \u00e7\u0131kar\u0131lan menkul k\u0131ymetlerden sa\u011flanan gelirler indirim oran\u0131 birden b\u00fcy\u00fck olmas\u0131 dolay\u0131s\u0131yla beyan edilmeyecektir.<\/p>\n

D\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilen menkul sermaye iratlar\u0131n\u0131n ve ticari i\u015fletmelere dahil kazan\u00e7 ve iratlar\u0131n beyan\u0131nda indirim oran\u0131 uygulanmayacakt\u0131r.<\/p>\n

10. Veraset ve \u0130ntikal Vergisi: <\/strong><\/p>\n

01.01.2018 <\/strong>tarihinden itibaren Veraset ve \u0130ntikal Vergisi Kanununun<\/span><\/strong> 4.\u00fcnc\u00fc maddesinin (b), (d) ve (e) bentlerinde yer alan istisna tutarlar\u0131;<\/p>\n

– Evlatl\u0131klar dahil, f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinde 202.154,00 TL <\/strong>(f\u00fcru\u011f bulunmamas\u0131 halinde e\u015fe isabet eden miras hissesinde 404.556,00 TL<\/strong>),<\/p>\n

– \u0130vazs\u0131z suretle meydana gelen intikallerde 4.656,00 TL, <\/strong><\/p>\n

– Para ve mal \u00fczerine d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015flerde kazan\u0131lan ikramiyelerde 4.656,00 TL <\/strong><\/p>\n

olarak dikkate al\u0131nacakt\u0131r.<\/p>\n

\u00d6te yandan, Veraset ve \u0130ntikal Vergisi Kanununun<\/span><\/strong> 16 nc\u0131 maddesinde yer alan vergi tarifesi matrah dilim tutarlar\u0131 1\/1\/2018 tarihinden ge\u00e7erli olmak \u00fczere yeniden de\u011ferleme oran\u0131nda (%14,47) art\u0131r\u0131lmak suretiyle tespit edilmi\u015ftir. Bu nedenle, 1\/1\/2018 tarihinden itibaren veraset yolu ile veya ivazs\u0131z surette meydana gelen intikallerde veraset ve intikal vergisi a\u015fa\u011f\u0131daki tarifeye g\u00f6re hesaplanacakt\u0131r.<\/p>\n\n\n\n\n\n\n\n\n\n
Matrah<\/th>\nVerginin Oran\u0131 (%)<\/th>\n<\/tr>\n
\n

Veraset Yoluyla \u0130ntikallerde<\/p>\n<\/th>\n

\u0130vazs\u0131z \u0130ntikallerde<\/th>\n<\/tr>\n
\u00a0\u0130lk\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0240.000 TL i\u00e7in<\/td>\n1<\/td>\n10<\/td>\n<\/tr>\n
\u00a0Sonra gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0570.000 TL i\u00e7in<\/td>\n3<\/td>\n15<\/td>\n<\/tr>\n
\u00a0Sonra\u00a0gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a01.270.000 TL i\u00e7in<\/td>\n5<\/td>\n20<\/td>\n<\/tr>\n
\u00a0Sonra\u00a0gelen\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a02.200.000 TL i\u00e7in<\/td>\n7<\/td>\n25<\/td>\n<\/tr>\n
\u00a0Matrah\u0131n\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a04.280.000 TL\u2019yi a\u015fan b\u00f6l\u00fcm\u00fc\u00a0i\u00e7in<\/td>\n10<\/td>\n30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(29.12.2017 Tarih, 30285 Say\u0131l\u0131 Resmi Gazete, 49 Say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi<\/span><\/strong>)\u00a0<\/strong><\/p>\n

11. Motorlu Ta\u015f\u0131tlar Vergisi: <\/strong><\/p>\n

01.01.2018 <\/strong>tarihinden itibaren, motorlu ta\u015f\u0131tlar\u0131n vergilendirilmesine ili\u015fkin (I) ve (II) say\u0131l\u0131 tarifeler a\u015fa\u011f\u0131daki gibidir.<\/p>\n

A. (I) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi <\/strong><\/p>\n

Otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzerleri ile motosikletler a\u015fa\u011f\u0131daki (I) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilecektir.<\/p>\n

(I) Say\u0131l\u0131 Tarife<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Motor Silindir Hacmi (cm\u00b3)<\/td>\nTa\u015f\u0131t De\u011feri (TL)<\/td>\nSat\u0131r<\/td>\nTa\u015f\u0131tlar\u0131n Ya\u015flar\u0131 ile \u00d6denecek Y\u0131ll\u0131k Vergi Tutar\u0131 (TL)<\/td>\n<\/tr>\n
No<\/td>\n1 – 3 ya\u015f<\/td>\n4 – 6 ya\u015f<\/td>\n7 – 11 ya\u015f<\/td>\n12 – 15 ya\u015f<\/td>\n16 ve yukar\u0131 ya\u015f<\/td>\n<\/tr>\n
1- Otomobil, kapt\u0131ka\u00e7t\u0131, arazi ta\u015f\u0131tlar\u0131 ve benzerleri<\/strong><\/th>\n<\/tr>\n
1300 cm\u00b3 ve a\u015fa\u011f\u0131s\u0131<\/td>\n40.000\u2019i a\u015fmayanlar<\/td>\n1<\/td>\n743<\/td>\n518<\/td>\n290<\/td>\n220<\/td>\n78<\/td>\n<\/tr>\n
40.000\u2019i a\u015f\u0131p 70.000\u2019i a\u015fmayanlar<\/td>\n2<\/td>\n817<\/td>\n570<\/td>\n319<\/td>\n242<\/td>\n86<\/td>\n<\/tr>\n
70.000\u2019i a\u015fanlar<\/td>\n3<\/td>\n892<\/td>\n622<\/td>\n348<\/td>\n264<\/td>\n94<\/td>\n<\/tr>\n
1301 – 1600 cm\u00b3 e kadar<\/td>\n40.000\u2019i a\u015fmayanlar<\/td>\n4<\/td>\n1.294<\/td>\n970<\/td>\n563<\/td>\n398<\/td>\n153<\/td>\n<\/tr>\n
40.000\u2019i a\u015f\u0131p 70.000\u2019i a\u015fmayanlar<\/td>\n5<\/td>\n1.423<\/td>\n1.067<\/td>\n619<\/td>\n437<\/td>\n168<\/td>\n<\/tr>\n
70.000\u2019i a\u015fanlar<\/td>\n6<\/td>\n1.553<\/td>\n1.164<\/td>\n675<\/td>\n477<\/td>\n183<\/td>\n<\/tr>\n
1601 – 1800 cm\u00b3 e kadar<\/td>\n100.000\u2019i a\u015fmayanlar<\/td>\n7<\/td>\n2.512<\/td>\n1.964<\/td>\n1.156<\/td>\n705<\/td>\n274<\/td>\n<\/tr>\n
100.000\u2019i a\u015fanlar<\/td>\n8<\/td>\n2.741<\/td>\n2.142<\/td>\n1.262<\/td>\n770<\/td>\n299<\/td>\n<\/tr>\n
1801 – 2000 cm\u00b3 e kadar<\/td>\n100.000\u2019i a\u015fmayanlar<\/td>\n9<\/td>\n3.957<\/td>\n3.048<\/td>\n1.792<\/td>\n1.067<\/td>\n421<\/td>\n<\/tr>\n
100.000\u2019i a\u015fanlar<\/td>\n10<\/td>\n4.317<\/td>\n3.326<\/td>\n1.955<\/td>\n1.164<\/td>\n459<\/td>\n<\/tr>\n
2001 – 2500 cm\u00b3 e kadar<\/td>\n125.000\u2019i a\u015fmayanlar<\/td>\n11<\/td>\n5.936<\/td>\n4.309<\/td>\n2.692<\/td>\n1.609<\/td>\n637<\/td>\n<\/tr>\n
125.000\u2019i a\u015fanlar<\/td>\n12<\/td>\n6.476<\/td>\n4.701<\/td>\n2.937<\/td>\n1.755<\/td>\n695<\/td>\n<\/tr>\n
2501 – 3000 cm\u00b3 e kadar<\/td>\n250.000\u2019i a\u015fmayanlar<\/td>\n13<\/td>\n8.276<\/td>\n7.200<\/td>\n4.498<\/td>\n2.420<\/td>\n888<\/td>\n<\/tr>\n
250.000\u2019i a\u015fanlar<\/td>\n14<\/td>\n9.029<\/td>\n7.854<\/td>\n4.907<\/td>\n2.640<\/td>\n969<\/td>\n<\/tr>\n
3001 – 3500 cm\u00b3 e kadar<\/td>\n250.000\u2019i a\u015fmayanlar<\/td>\n15<\/td>\n12.603<\/td>\n11.340<\/td>\n6.831<\/td>\n3.410<\/td>\n1.251<\/td>\n<\/tr>\n
250.000\u2019i a\u015fanlar<\/td>\n16<\/td>\n13.749<\/td>\n12.371<\/td>\n7.452<\/td>\n3.720<\/td>\n1.365<\/td>\n<\/tr>\n
3501 – 4000 cm\u00b3 e kadar<\/td>\n400.000\u2019i a\u015fmayanlar<\/td>\n17<\/td>\n19.815<\/td>\n17.111<\/td>\n10.077<\/td>\n4.498<\/td>\n1.792<\/td>\n<\/tr>\n
400.000\u2019i a\u015fanlar<\/td>\n18<\/td>\n21.617<\/td>\n18.666<\/td>\n10.994<\/td>\n4.907<\/td>\n1.955<\/td>\n<\/tr>\n
4001 cm\u00b3 ve yukar\u0131s\u0131<\/td>\n475.000\u2019i a\u015fmayanlar<\/td>\n19<\/td>\n32.431<\/td>\n24.320<\/td>\n14.403<\/td>\n6.474<\/td>\n2.512<\/td>\n<\/tr>\n
475.000\u2019i a\u015fanlar<\/td>\n20<\/td>\n35.379<\/td>\n26.531<\/td>\n15.713<\/td>\n7.062<\/td>\n2.741<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n\n\n\n\n\n\n\n
\u00a02-Motosikletler<\/strong><\/th>\n<\/tr>\n
\u00a0\u00a0 100 –\u00a0\u00a0 250 cm\u00b3<\/strong>\u00a0e kadar<\/td>\n139,00<\/td>\n105,00<\/td>\n77,00<\/td>\n49,00<\/td>\n19,00<\/td>\n<\/tr>\n
\u00a0\u00a0 251 –\u00a0\u00a0 650 cm\u00b3<\/strong>\u00a0e kadar<\/td>\n288,00<\/td>\n218,00<\/td>\n139,00<\/td>\n77,00<\/td>\n49,00<\/td>\n<\/tr>\n
\u00a0\u00a0 651 –\u00a0 1200 cm\u00b3<\/strong>\u00a0e kadar<\/td>\n739,00<\/td>\n440,00<\/td>\n218,00<\/td>\n139,00<\/td>\n77,00<\/td>\n<\/tr>\n
\u00a0 1201 cm\u00b3<\/strong>\u00a0ve yukar\u0131s\u0131<\/td>\n1.791,00<\/td>\n1.184,00<\/td>\n739,00<\/td>\n587,00<\/td>\n288,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B. (II) Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Tarifesi<\/strong><\/p>\n

(I) say\u0131l\u0131 tarifede yaz\u0131l\u0131 ta\u015f\u0131tlar d\u0131\u015f\u0131nda kalan motorlu kara ta\u015f\u0131tlar\u0131, a\u015fa\u011f\u0131daki (II) say\u0131l\u0131 tarifeye g\u00f6re vergilendirilir.<\/p>\n

(II) Say\u0131l\u0131 Tarife\u00a0<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Ta\u015f\u0131t Cinsi ve Oturma Yeri \/<\/p>\n

Azami Toplam A\u011f\u0131rl\u0131k<\/td>\n

Ta\u015f\u0131tlar\u0131n Ya\u015flar\u0131 ile \u00d6denecek Y\u0131ll\u0131k Vergi Tutar\u0131 (TL)<\/td>\n<\/tr>\n
1 – 6 ya\u015f<\/td>\n7 – 15 ya\u015f<\/td>\n16 ve yukar\u0131 ya\u015f<\/td>\n<\/tr>\n
\u00a01) Minib\u00fcs<\/td>\n888,00<\/td>\n587,00<\/td>\n288,00<\/td>\n<\/tr>\n
\u00a02) Panel\u00a0van\u00a0ve motorlu karavanlar (Motor Silindir Hacmi)<\/strong><\/th>\n<\/tr>\n
\u00a0 1900 cm\u00b3<\/strong>\u00a0ve a\u015fa\u011f\u0131s\u0131<\/td>\n1.184,00<\/td>\n739,00<\/td>\n440,00<\/td>\n<\/tr>\n
\u00a0 1901 cm\u00b3<\/strong>\u00a0ve yukar\u0131s\u0131<\/td>\n1.791,00<\/td>\n1.184,00<\/td>\n739,00<\/td>\n<\/tr>\n
\u00a03) Otob\u00fcs ve benzerleri (Oturma Yeri)<\/strong><\/th>\n<\/tr>\n
\u00a0 25 ki\u015fiye kadar<\/td>\n2.241,00<\/td>\n1.339,00<\/td>\n587,00<\/td>\n<\/tr>\n
\u00a0 26 – 35\u00a0 ki\u015fiye kadar<\/td>\n2.687,00<\/td>\n2.241,00<\/td>\n888,00<\/td>\n<\/tr>\n
\u00a0 36 – 45\u00a0 ki\u015fiye kadar<\/td>\n2.991,00<\/td>\n2.537,00<\/td>\n1.184,00<\/td>\n<\/tr>\n
\u00a0 46 ki\u015fi ve yukar\u0131s\u0131<\/td>\n3.587,00<\/td>\n2.991,00<\/td>\n1.791,00<\/td>\n<\/tr>\n
\u00a04) Kamyonet, kamyon, \u00e7ekici ve benzerleri (Azami Toplam A\u011f\u0131rl\u0131k)<\/strong><\/th>\n<\/tr>\n
\u00a0\u00a0\u00a01.500\u00a0kg’a\u00a0kadar<\/td>\n797,00<\/td>\n529,00<\/td>\n260,00<\/td>\n<\/tr>\n
\u00a0\u00a0 1.501 –\u00a0\u00a0 3.500\u00a0\u00a0kg’a\u00a0kadar<\/td>\n1.611,00<\/td>\n935,00<\/td>\n529,00<\/td>\n<\/tr>\n
\u00a0\u00a0 3.501 –\u00a0\u00a0 5.000\u00a0\u00a0kg’a\u00a0kadar<\/td>\n2.421,00<\/td>\n2.014,00<\/td>\n797,00<\/td>\n<\/tr>\n
\u00a0\u00a0 5.001 – 10.000\u00a0\u00a0kg’a\u00a0kadar<\/td>\n2.687,00<\/td>\n2.283,00<\/td>\n1.071,00<\/td>\n<\/tr>\n
\u00a0\u00a0 10.001 – 20.000\u00a0\u00a0kg’a\u00a0kadar<\/td>\n3.229,00<\/td>\n2.687,00<\/td>\n1.611,00<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a020.001 kg\u00a0ve yukar\u0131s\u0131<\/td>\n4.039,00<\/td>\n3.229,00<\/td>\n1.877,00<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(29.12.2017 Tarih, 30285 Say\u0131l\u0131 Resmi Gazete, 49 Say\u0131l\u0131 Motorlu Ta\u015f\u0131tlar Vergisi Kanunu Genel Tebli\u011fi<\/span><\/strong>)\u00a0<\/strong><\/p>\n

12. Emlak Vergisi: <\/strong><\/p>\n

M\u00fckelleflerin 2018 <\/strong>y\u0131l\u0131na ait bina, arsa ve arazi metrekare birim de\u011ferleri; 28.11.2017 tarihli 7061 say\u0131l\u0131 Baz\u0131 Vergi Kanunlar\u0131 ile Di\u011fer Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/span><\/strong> ile yeniden belirlenmi\u015f olup, vergi matrahlar\u0131 metrekare birim de\u011ferleri dikkate al\u0131narak hesaplanacakt\u0131r. Belirlenecek olan yeni emlak vergi de\u011ferleri 2017 y\u0131l\u0131 i\u00e7in belirlenen de\u011ferlerin %50\u2019sinden fazla olamaz.<\/p>\n

(26.12.2017 Tarih, 30282 Say\u0131l\u0131 Resmi Gazete, 72 Say\u0131l\u0131 Emlak Vergisi Kanunu Genel Tebli\u011fi<\/span><\/strong>)<\/p>\n

13. \u00c7evre Temizlik Vergisi: <\/strong><\/p>\n

01.01.2018<\/strong> tarihinden itibaren konutlar ile i\u015fyerleri ve di\u011fer \u015fekilde kullan\u0131lan binalara ait \u00e7evre temizlik vergisi a\u015fa\u011f\u0131daki tutarlara g\u00f6re tahsil edilecektir.<\/p>\n

a) Konutlara Ait \u00c7evre Temizlik Vergisi<\/strong><\/p>\n

Konutlara ait \u00e7evre temizlik vergisi; su t\u00fcketim miktar\u0131 esas al\u0131nmak suretiyle metrek\u00fcp ba\u015f\u0131na b\u00fcy\u00fck\u015fehir belediyelerinde 32 Kuru\u015f, <\/strong>di\u011fer belediyelerde 24 Kuru\u015f <\/strong>olarak hesaplanacakt\u0131r.<\/p>\n

b) \u0130\u015fyerleri ve Di\u011fer \u015eekilde Kullan\u0131lan Binalara Ait \u00c7evre Temizlik Vergisi<\/strong><\/p>\n

\u0130\u015fyerleri ve di\u011fer \u015fekilde kullan\u0131lan binalara ait \u00e7evre temizlik vergisi, B\u00fcy\u00fck\u015fehir belediyeleri ve B\u00fcy\u00fck\u015fehir belediyeleri d\u0131\u015f\u0131ndaki belediyelerde a\u015fa\u011f\u0131daki tarifelere g\u00f6re uygulanacakt\u0131r.<\/p>\n

B\u00fcy\u00fck\u015fehir Belediyelerinde Uygulanacak \u00c7evre Temizlik Vergisi<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
Bina Gruplar\u0131<\/strong><\/th>\nBina Dereceleri ve Y\u0131ll\u0131k Vergi Tutarlar\u0131 (TL)<\/strong><\/th>\n<\/tr>\n
1. Derece<\/strong><\/th>\n2. Derece<\/strong><\/th>\n3. Derece<\/strong><\/th>\n4. Derece<\/strong><\/th>\n5. Derece<\/strong><\/th>\n<\/tr>\n
1. Grup<\/td>\n3.625<\/td>\n2.750<\/td>\n2.250<\/td>\n2.000<\/td>\n1.712<\/td>\n<\/tr>\n
2. Grup<\/td>\n2.250<\/td>\n1.712<\/td>\n1.375<\/td>\n1.125<\/td>\n1.000<\/td>\n<\/tr>\n
3. Grup<\/td>\n1.712<\/td>\n1.125<\/td>\n1.000<\/td>\n712<\/td>\n562<\/td>\n<\/tr>\n
4. Grup<\/td>\n712<\/td>\n562<\/td>\n425<\/td>\n362<\/td>\n275<\/td>\n<\/tr>\n
5. Grup<\/td>\n425<\/td>\n362<\/td>\n250<\/td>\n237<\/td>\n200<\/td>\n<\/tr>\n
6. Grup<\/td>\n237<\/td>\n200<\/td>\n125<\/td>\n112<\/td>\n85<\/td>\n<\/tr>\n
7. Grup<\/td>\n85<\/td>\n66<\/td>\n46<\/td>\n40<\/td>\n30<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

B\u00fcy\u00fck\u015fehir Belediyeleri D\u0131\u015f\u0131ndaki Belediyelerde Uygulanacak \u00c7evre Temizlik Vergisi<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
Bina Gruplar\u0131<\/strong><\/th>\nBina Dereceleri ve Y\u0131ll\u0131k Vergi Tutarlar\u0131 (TL)<\/strong><\/th>\n<\/tr>\n
1. Derece<\/strong><\/th>\n2. Derece<\/strong><\/th>\n3. Derece<\/strong><\/th>\n4. Derece<\/strong><\/th>\n5. Derece<\/strong><\/th>\n<\/tr>\n
1. Grup<\/td>\n2.900<\/td>\n2.200<\/td>\n1.800<\/td>\n1.600<\/td>\n1.370<\/td>\n<\/tr>\n
2. Grup<\/td>\n1.800<\/td>\n1.370<\/td>\n1.100<\/td>\n900<\/td>\n800<\/td>\n<\/tr>\n
3. Grup<\/td>\n1.370<\/td>\n900<\/td>\n800<\/td>\n570<\/td>\n450<\/td>\n<\/tr>\n
4. Grup<\/td>\n570<\/td>\n450<\/td>\n340<\/td>\n290<\/td>\n220<\/td>\n<\/tr>\n
5. Grup<\/td>\n340<\/td>\n290<\/td>\n200<\/td>\n190<\/td>\n160<\/td>\n<\/tr>\n
6. Grup<\/p>\n","protected":false},"excerpt":{"rendered":"

2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Vergi ve Sosyal G\u00fcvenlik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler Talha APAK Yeminli Mali M\u00fc\u015favir t.apak@apakymm.com\u00a0 01.01.2018 tarihinden ge\u00e7erli olmak \u00fczere, Resmi Gazetelerde yay\u0131mlanan, Vergi ve Sosyal G\u00fcvenlik mevzuat\u0131nda yer alan yeni d\u00fczenlemeler ve uygulamalar \u00f6zetle a\u015fa\u011f\u0131da belirtilmi\u015ftir. A \u2013 VERG\u0130 MEVZUATINDA YAPILAN D\u00dcZENLEMELER 1. Yazar Kasa Fi\u015fi (Fatura) D\u00fczenleme Haddi: V.U.K.\u2019nun 232. maddesi…<\/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":"\n2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Vergi ve Sosyal G\u00fcvenlik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler – Talha APAK, 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\/2018\/01\/yayinlarimiz\/makale\/2018-yilinda-uygulanmak-uzere-vergi-ve-sosyal-guvenlik-mevzuatinda-yapilan-duzenlemeler-talha-apak-ymm\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Vergi ve Sosyal G\u00fcvenlik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler – Talha APAK, YMM - Ba\u015fta\u015f Dan\u0131\u015fmanl\u0131k\" \/>\n<meta property=\"og:description\" content=\"2018 Y\u0131l\u0131nda Uygulanmak \u00dczere Vergi ve Sosyal G\u00fcvenlik Mevzuat\u0131nda Yap\u0131lan D\u00fczenlemeler Talha APAK Yeminli Mali M\u00fc\u015favir t.apak@apakymm.com\u00a0 01.01.2018 tarihinden ge\u00e7erli olmak \u00fczere, Resmi Gazetelerde yay\u0131mlanan, Vergi ve Sosyal G\u00fcvenlik mevzuat\u0131nda yer alan yeni d\u00fczenlemeler ve uygulamalar \u00f6zetle a\u015fa\u011f\u0131da belirtilmi\u015ftir. 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