{"id":31585,"date":"2021-12-25T00:05:00","date_gmt":"2021-12-25T00:05:00","guid":{"rendered":"https:\/\/haberglobal.com.tr\/gundem\/maaslarin-asgari-ucret-tutarindan-gelir-vergisi-alinmamasini-iceren-kanun-yururluge-girdi-150773"},"modified":"2021-12-25T00:05:00","modified_gmt":"2021-12-25T00:05:00","slug":"tum-calisanlari-ilgilendiriyor-yururluge-girdi","status":"publish","type":"post","link":"https:\/\/istanbulchannel.net\/index.php\/2021\/12\/25\/tum-calisanlari-ilgilendiriyor-yururluge-girdi\/","title":{"rendered":"T\u00fcm \u00e7al\u0131\u015fanlar\u0131 ilgilendiriyor! Y\u00fcr\u00fcrl\u00fc\u011fe girdi"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/istanbulchannel.net\/wp-content\/uploads\/2021\/12\/tum-calisanlari-ilgilendiriyor-yururluge-girdi.webp\"> <\/p>\n<div readability=\"31\">\n<div class=\"post-info \" readability=\"32\">\n<p> <span class=\"name d-none d-xl-inline-block\"> Yay\u0131nlanma: <\/span> <time class=\"time\" datetime=\"2021-12-25T03:05:00+03:00\">25.12.2021<span class=\"d-none d-md-inline-block\">&#8211; 03:05<\/span><\/time> <span class=\"updated-time d-none d-md-inline-block\"> <span class=\"name\"> \/ Son G\u00fcncelleme: <\/span> <time class=\"time\" datetime=\"2021-12-25T15:55:50+03:00\">25.12.2021<span> &#8211; 15:55<\/span><\/time> <\/span> <\/p>\n<\/p><\/div>\n<div class=\"post-detail-video-img\"> <a href=\"https:\/\/i.haberglobal.com.tr\/storage\/files\/images\/2021\/12\/25\/maaslarin-asgari-ucret-tutarindan-gelir-vergisi-alinmamasini-iceren-kanun-yururluge-girdi-mnqQ.jpg\" class=\"post-detail-img data-fancybox d-block\" title=\"T\u00fcm \u00e7al\u0131\u015fanlar\u0131 ilgilendiriyor! Y\u00fcr\u00fcrl\u00fc\u011fe girdi\" data-caption=\"T\u00fcm \u00e7al\u0131\u015fanlar\u0131 ilgilendiriyor! Y\u00fcr\u00fcrl\u00fc\u011fe girdi\" data-fancybox> <\/p>\n<figure> <picture> <img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/istanbulchannel.net\/wp-content\/uploads\/2021\/12\/tum-calisanlari-ilgilendiriyor-yururluge-girdi-2.webp\" alt=\"T\u00fcm \u00e7al\u0131\u015fanlar\u0131 ilgilendiriyor! Y\u00fcr\u00fcrl\u00fc\u011fe girdi\" width=\"1230\" height=\"692\"> <\/picture> <\/figure>\n<p> <\/a> <\/div>\n<\/p><\/div>\n<div readability=\"95.538375662852\">\n<p>Kanuna g\u00f6re, yenilenebilir enerji \u00fcretiminin te\u015fvik edilmesi i\u00e7in muafiyet s\u0131n\u0131r\u0131 olarak \u00f6ng\u00f6r\u00fclen, meskenlerin \u00e7at\u0131 ve cephesine kurulan g\u00fcne\u015f enerjisi santrallerinin kurulu g\u00fcc\u00fcn\u00fcn 10 kilovat olmas\u0131 \u015fart\u0131, 25 kilovata kadar \u00e7\u0131kar\u0131lacak.<\/p>\n<p>T\u00fcm \u00fccret ve maa\u015flar\u0131n asgari \u00fccret tutar\u0131 k\u0131sm\u0131ndan gelir ve damga vergisi al\u0131nmayacak. Buna g\u00f6re, hizmet erbab\u0131, \u00f6demenin yap\u0131ld\u0131\u011f\u0131 ayda ge\u00e7erli olan asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131ndan i\u015f\u00e7i Sosyal G\u00fcvenlik Kurumu (SGK) ve i\u015fsizlik sigortas\u0131 primleri d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar\u0131na isabet eden \u00fccretlerin istisnay\u0131 a\u015fan \u00fccret gelirinin vergilendirilmesinde, verginin hesaplanaca\u011f\u0131 gelir dilim tutar\u0131 ve oranlar\u0131 istisna kapsam\u0131ndaki tutarlar da dikkate al\u0131narak belirlenecek.<\/p>\n<p>\u00d6denecek vergi tutar\u0131 bu suretle bulunan vergi tutar\u0131n\u0131n i\u00e7inde, istisna tutara isabet eden k\u0131s\u0131m d\u00fc\u015f\u00fclmek suretiyle hesaplanacak. \u0130stisna nedeniyle al\u0131nmayacak olan vergi, ilgili ayda ayl\u0131k asgari \u00fccret \u00fczerinden hesaplanmas\u0131 gereken vergiyi a\u015famayacak. Birden fazla i\u015fverenden \u00fccret alanlar i\u00e7in bu istisna sadece en y\u00fcksek olan \u00fccrete uygulanacak.<\/p>\n<p>\u00dccret gelirlerinin vergilendirilmesinde asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n y\u00fczde 85&#8217;i gelir vergisinden istisna edildi\u011fi i\u00e7in uygulama alan\u0131 kalmayan &#8220;Asgari Ge\u00e7im \u0130ndirimi&#8221; d\u00fczenlemesi y\u00fcr\u00fcrl\u00fckten kalkacak.<\/p>\n<p>Hizmet erbab\u0131na \u00f6denen \u00fccretlerin ayl\u0131k br\u00fct asgari \u00fccrete isabet eden k\u0131sm\u0131 \u00fczerinden damga vergisi al\u0131nmayacak.<\/p>\n<p>Milli Savunma Bakanl\u0131\u011f\u0131 ve Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131nca y\u00fcr\u00fct\u00fclen savunma sanayisi projelerine ili\u015fkin bu kuruma ilgili projeler kapsam\u0131nda yap\u0131lan teslim ve hizmetler, katma de\u011fer vergisi istisnas\u0131 kapsam\u0131na al\u0131nacak.<\/p>\n<p>BOTA\u015e&#8217;\u0131n nakit y\u00f6netiminin sa\u011fl\u0131kl\u0131 \u015fekilde y\u00fcr\u00fct\u00fclebilmesi i\u00e7in \u015firketin Ticaret Bakanl\u0131\u011f\u0131na ba\u011fl\u0131 tahsil dairelerine, yap\u0131land\u0131r\u0131lm\u0131\u015f bor\u00e7lar\u0131 dahil \u00f6denmeyen her t\u00fcrl\u00fc vergi, fon ve paylar ile idari para cezalar\u0131, bunlara ba\u011fl\u0131 gecikme zamm\u0131 ve gecikme faizlerinden olu\u015fan bor\u00e7lar\u0131, Hazineden g\u00f6revlendirme bedeli alacaklar\u0131na kar\u015f\u0131l\u0131k mahsup edilerek terkin edilecek.<\/p>\n<p>2021 Y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu&#8217;nda yer alan genel b\u00fct\u00e7e gelir tahmini \u00fczerinde ger\u00e7ekle\u015fen gelir kadar, genel b\u00fct\u00e7e kapsam\u0131ndaki kamu idareleri ile \u00f6zel b\u00fct\u00e7eli idarelerin b\u00fct\u00e7elerine \u00f6denek eklemeye Cumhurba\u015fkan\u0131 yetkili olacak. \u0130lgili kanunlar\u0131 gere\u011fince genel b\u00fct\u00e7e gelirleri kar\u015f\u0131l\u0131\u011f\u0131 yap\u0131lan \u00f6denek eklemeleri bu tutardan d\u00fc\u015f\u00fclecek.<\/p>\n<p>T\u00fcrkiye&#8217;de yerle\u015fik sigorta \u015firketlerince d\u00fczenlenen kefalet senetleri de g\u00fcvenli elektronik imza ile d\u00fczenlenebilecek.<\/p>\n<p>B\u00fcy\u00fck\u015fehir belediyeleri ve belediyeler, kendisinden izin veya ruhsat almak ya da hat kiralamak suretiyle \u00e7al\u0131\u015fan ve toplu ta\u015f\u0131ma hizmeti y\u00fcr\u00fcten ger\u00e7ek ve t\u00fczel ki\u015filere, n\u00fcfus, hatt\u0131n uzunlu\u011fu ve hatt\u0131 kullanan say\u0131s\u0131 kriterlerini esas alarak tespit edece\u011fi hatlardaki toplu ta\u015f\u0131ma hizmetlerinden \u00fccretsiz veya indirimli yararlananlara ili\u015fkin gelir deste\u011fi \u00f6demesi yapabilecek.<\/p>\n<p>Kamu \u00fcniversite hastanelerinin finansal s\u00fcrd\u00fcr\u00fclebilirli\u011finin desteklenmesi i\u00e7in kamu \u00fcniversite sa\u011fl\u0131k hizmeti sunucular\u0131n\u0131n, 2021&#8217;de verdikleri sa\u011fl\u0131k hizmet bedelinin, g\u00f6t\u00fcr\u00fc bedel s\u00f6zle\u015fme tutar\u0131ndan d\u00fc\u015f\u00fck olmas\u0131 durumunda aradaki fark terkin edilecek. Terkin edilen bu tutar, \u00c7al\u0131\u015fma ve Sosyal G\u00fcvenlik Bakanl\u0131\u011f\u0131 b\u00fct\u00e7esine bu ama\u00e7la tahsis edilecek \u00f6denekten kar\u015f\u0131lanacak.<\/p>\n<p class=\"news-source\">Kaynak: AA<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p> TBMM Genel Kurulunda kabul edilen, \u00fccret ve maa\u015flar\u0131n asgari \u00fccret tutar\u0131ndan gelir ve damga vergisi al\u0131nmamas\u0131n\u0131 da i\u00e7eren Gelir Vergisi&#8230;<\/p>\n","protected":false},"author":2,"featured_media":31586,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10,12],"tags":[],"class_list":["post-31585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-gundem"],"_links":{"self":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/31585","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/comments?post=31585"}],"version-history":[{"count":0,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/posts\/31585\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media\/31586"}],"wp:attachment":[{"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/media?parent=31585"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/categories?post=31585"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/istanbulchannel.net\/index.php\/wp-json\/wp\/v2\/tags?post=31585"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}