{"id":74317,"date":"2024-08-29T11:00:06","date_gmt":"2024-08-29T11:00:06","guid":{"rendered":"https:\/\/ekamu.net\/?p=74317"},"modified":"2024-08-29T11:00:06","modified_gmt":"2024-08-29T11:00:06","slug":"is-dunyasi-enflasyon-muhasebesinde-kolaylik-kararini-nasil-karsiladi","status":"publish","type":"post","link":"https:\/\/ekamu.net\/index.php\/2024\/08\/29\/is-dunyasi-enflasyon-muhasebesinde-kolaylik-kararini-nasil-karsiladi\/","title":{"rendered":"\u0130\u015f d\u00fcnyas\u0131 &#8216;enflasyon muhasebesinde kolayl\u0131k&#8217; karar\u0131n\u0131 nas\u0131l kar\u015f\u0131lad\u0131?"},"content":{"rendered":"<div>\n<p>Hazine ve Maliye Bakan\u0131 Mehmet \u015eim\u015fek taraf\u0131ndan a\u00e7\u0131klanan k\u00fc\u00e7\u00fck i\u015fletmelere kolayl\u0131k sa\u011flamak i\u00e7in yakla\u015f\u0131k 1,5 milyon m\u00fckellefi ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi kapsam\u0131ndan \u00e7\u0131kar\u0131lmas\u0131 karar\u0131 i\u015f d\u00fcnyas\u0131 taraf\u0131ndan olumlu kar\u015f\u0131land\u0131.<\/p>\n<p>\u0130stanbul Ticaret Odas\u0131 (\u0130TO) Ba\u015fkan\u0131 \u015eekib Avdagi\u00e7, konuya ili\u015fkin yapt\u0131\u011f\u0131 a\u00e7\u0131klamada, &#8220;Sesimiz yank\u0131 buldu. \u0130\u015f d\u00fcnyas\u0131nda b\u00fcy\u00fck ma\u011fduriyetlere yol a\u00e7acak enflasyon muhasebesine kolayl\u0131k sa\u011flayacak yeni kararlar a\u00e7\u0131kland\u0131. 1,5 milyon gelir ve kurumlar vergisi m\u00fckellefi ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi kapsam\u0131ndan \u00e7\u0131kar\u0131ld\u0131. Hazine ve Maliye Bakan\u0131 Say\u0131n Mehmet \u015eim\u015fek&#8217;e i\u015f d\u00fcnyas\u0131n\u0131n sesine kulak verdi\u011fi i\u00e7in te\u015fekk\u00fcr ediyoruz&#8221; \u015feklinde konu\u015ftu.<\/p>\n<\/div>\n<div>\n<p>Avdagi\u00e7, yat\u0131r\u0131m yapm\u0131\u015f ve yat\u0131r\u0131m konusuyla ilgili sat\u0131\u015f geliri hen\u00fcz olu\u015fmayan bir \u015firkete vergi tahakkuk edilmesinin h\u0131zla \u00e7\u00f6z\u00fcme kavu\u015fturulmas\u0131n\u0131n gerekti\u011fine i\u015faret ederek, \u015funlar\u0131 kaydetti:<\/p>\n<p>&#8220;Mevcut uygulamay\u0131 yat\u0131r\u0131m yapanlar\u0131n fiktif vergi vermesini engelleyecek hale getirmek laz\u0131m. Yat\u0131r\u0131m ortam\u0131n\u0131n devam\u0131 i\u00e7in bunu \u015fart g\u00f6r\u00fcyoruz. KOB\u0130&#8217;lerin, gelirleri yerine &#8216;yat\u0131r\u0131mlar\u0131ndan&#8217; vergi verir hale gelmeleri ancak bu \u015fekilde \u00f6nlenebilecektir. Dengeli vergilendirme g\u00fc\u00e7l\u00fc ekonomiyi ger\u00e7ekle\u015ftirmenin en b\u00fcy\u00fck teminat\u0131 olacakt\u0131r. Yat\u0131r\u0131mlar\u0131n ve ticaret ortam\u0131n\u0131n h\u0131z kesmeden y\u00fckseli\u015fini sa\u011flayacakt\u0131r.&#8221;<\/p>\n<p><b>TESK: Karar esnaf\u0131m\u0131z ad\u0131na olumlu ve destekliyoruz<\/b><\/p>\n<p>TESK Genel Ba\u015fkan\u0131 Bendevi Paland\u00f6ken uygulamaya ba\u015flanan &#8220;enflasyon muhasebesi&#8221;nde k\u00fc\u00e7\u00fck i\u015fletmelere kolayl\u0131k sa\u011flamak amac\u0131yla yeni kararlar\u0131n al\u0131nmas\u0131na ili\u015fkin &#8220;Yap\u0131lan a\u00e7\u0131klamay\u0131 esnaf\u0131m\u0131z ad\u0131na olduk\u00e7a olumlu buluyoruz. yakla\u015f\u0131k 1,5 milyon gelir ve kurumlar vergisi m\u00fckellefini ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi kapsam\u0131ndan \u00e7\u0131karmalar\u0131 esnaf\u0131m\u0131z\u0131n bekledi\u011fi y\u00f6nde oldu\u201d dedi.<\/p>\n<p>Daha \u00f6nce yapt\u0131klar\u0131 a\u00e7\u0131klama ve g\u00f6r\u00fc\u015fmelerde esnaf\u0131n enflasyon muhasebesine tabi tutulmas\u0131n\u0131n mutlaka kald\u0131r\u0131lmas\u0131 gerekti\u011finin alt\u0131n\u0131 \u00e7izen Paland\u00f6ken, \u201cEsnaf\u0131m\u0131z enflasyon muhasebesine \u00f6ncelikle haz\u0131r de\u011fildi ve bu enflasyonist ortamda bunun uygulamas\u0131 s\u00f6z konusu de\u011fildi. Talebimiz ya y\u0131lda bir kez uygulanmas\u0131 ya da esnaf\u0131n muaf tutulmas\u0131 y\u00f6n\u00fcnde idi. \u00c7\u00fcnk\u00fc Enflasyon d\u00fczeltmesi ile esnafa fiktif bir kazan\u00e7 \u00e7\u0131km\u0131\u015f gibi vergi do\u011facakt\u0131. Enflasyon d\u00fczeltmesi ile k\u00e2rl\u0131 i\u015fletmelerin k\u00e2r\u0131 d\u00fc\u015febiliyor. Bor\u00e7lu ve zarardaki i\u015fletmeye de k\u00e2r do\u011fabilmekte. Bu noktada bor\u00e7lu bir i\u015fletmeye s\u0131rf enflasyon d\u00fczeltmesi yap\u0131ld\u0131 diye fiktif bir k\u00e2r \u00e7\u0131kar\u0131p vergi istemek, vergide adalet ilkesiyle ba\u011fda\u015fmazd\u0131. Bunun i\u00e7in cirosu 50 milyonun <b>alt\u0131nda<\/b>ki i\u015fletmelerin enflasyon muhasebesinden muaf tutulmas\u0131 olduk\u00e7a yerinde bir karar\u201d diye konu\u015ftu.<\/p>\n<\/div>\n<\/p>\n<p><\/p>\n<p>Kaynak :\u00a0<span style=\"background-color: rgb(255, 249, 236); color: rgb(55, 58, 60); font-size: 14px;\">Bloomberg HT<\/span><\/p>\n<p><span style=\"display: block; width: 343.125px; color: rgb(55, 58, 60); font-size: 14px; background-color: rgb(255, 249, 236);\"><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015f d\u00fcnyas\u0131 k\u00fc\u00e7\u00fck i\u015fletmelere kolayl\u0131k sa\u011flamak i\u00e7in yakla\u015f\u0131k 1,5 milyon m\u00fckellefi ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi kapsam\u0131ndan \u00e7\u0131kar\u0131lmas\u0131 karar\u0131n\u0131, memnuniyet verici buldu.<\/p>\n","protected":false},"author":1,"featured_media":74318,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[44,2144,90,384,79],"class_list":["post-74317","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-enflasyon","tag-enflasyon-duzeltmesi","tag-is","tag-vergi","tag-yatirim"],"_links":{"self":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/74317","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/comments?post=74317"}],"version-history":[{"count":1,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/74317\/revisions"}],"predecessor-version":[{"id":74319,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/posts\/74317\/revisions\/74319"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/media\/74318"}],"wp:attachment":[{"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/media?parent=74317"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/categories?post=74317"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekamu.net\/index.php\/wp-json\/wp\/v2\/tags?post=74317"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}