{"id":101,"date":"2020-09-20T10:51:26","date_gmt":"2020-09-20T07:51:26","guid":{"rendered":"https:\/\/esmeraylaw.com\/tr\/?p=101"},"modified":"2020-10-27T17:56:38","modified_gmt":"2020-10-27T14:56:38","slug":"vergi-hukuku","status":"publish","type":"post","link":"https:\/\/esmeraylaw.com\/tr\/vergi-hukuku\/","title":{"rendered":"Vergi Hukuku"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

Vergi evrensel bir m\u00fcessesedir. Vergi, h\u00fckumetler i\u00e7in en \u00f6nemli gelir kayna\u011f\u0131 oldu\u011fundan, hi\u00e7bir h\u00fckumet, vergi olmadan \u00fclke y\u00f6netimini s\u00fcrd\u00fcremez. Vergi al\u0131nmas\u0131nda as\u0131l ama\u00e7, \u00fclkenin geli\u015fmesi, b\u00fcy\u00fcmesi ve ilerleyebilmesi i\u00e7in yap\u0131lacak yat\u0131r\u0131mlara kaynak yaratmakt\u0131r. \u00a0Etkin bir vergi sistemi, her \u00fclke i\u00e7in kamu finansman\u0131n\u0131n geli\u015ftirilmesi a\u00e7\u0131s\u0131ndan hayati \u00f6neme sahiptir.<\/p>\n

T\u00fcrkiye\u2019de vergi sisteminde, vergi tahsilinin kolayla\u015ft\u0131r\u0131larak bu sayede vergi gelirinin art\u0131r\u0131lmas\u0131, kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131n azalt\u0131lmas\u0131 ve vergi sisteminin iyile\u015ftirilmesi amac\u0131yla son on y\u0131lda \u00e7ok say\u0131da de\u011fi\u015fiklikler yap\u0131lm\u0131\u015ft\u0131r. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n verilerine g\u00f6re, 2015 Y\u0131l\u0131 B\u00fct\u00e7e Kanununda net vergi gelirleri hedefi 389 Milyar 501 Milyon TL olarak belirlenmi\u015f, net vergi gelirleri, hedefin 17 milyar 974 milyon TL \u00fcst\u00fcnde ger\u00e7ekle\u015ferek, 407 milyar 475 milyon TL olmu\u015ftur.<\/p>\n

Son 10 y\u0131ll\u0131k s\u00fcre zarf\u0131nda, T\u00fcrkiye\u2019de vergi sisteminde hem do\u011frudan hem dolayl\u0131 vergiler a\u00e7\u0131s\u0131ndan \u00f6nemli de\u011fi\u015fiklikler ya\u015fanm\u0131\u015ft\u0131r. Vergi sisteminde yap\u0131sal de\u011fi\u015fikliklere gidilmi\u015ftir. Bunun yan\u0131 s\u0131ra, t\u00fcm vergi \u00e7e\u015fitlerinde oranlar ve bu vergilerle ili\u015fkili mevzuat k\u00f6kten de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

T\u00fcrkiye\u2019de vergi sistemini \u00fc\u00e7 ana kategoriye ay\u0131rmak m\u00fcmk\u00fcnd\u00fcr:<\/p>\n

    \n
  1. Gelir Vergileri<\/strong><\/li>\n<\/ol>\n
      \n
    • Bireylerin gelir \u00fczerinden al\u0131nan vergiler:<\/li>\n<\/ul>\n

      Bireylerin gelirlerini \u015fu unsurlardan bir veya daha fazlas\u0131 olu\u015fturabilir; ticari faaliyetlerden elde edilen kazan\u00e7lar, zirai faaliyetlerden elde edilen kazan\u00e7lar, maa\u015f ve \u00fccretler, serbest meslek kazan\u00e7lar\u0131, ta\u015f\u0131nmaz mal ve haklardan elde edilen gelirler (kira geliri), ta\u015f\u0131n\u0131r mallardan elde edilen gelirler (hisse senedi al\u0131m-sat\u0131m\u0131ndan elde edilen gelirler), sair kazan\u00e7 ve gelirler.<\/p>\n

        \n
      • \u015eirket gelirlerinden al\u0131nan vergiler:<\/li>\n<\/ul>\n

        \u015eirketler taraf\u0131ndan elde edilen ve vergilendirme d\u0131\u015f\u0131nda veya te\u015fvik kapsam\u0131nda tutulmam\u0131\u015f t\u00fcm gelirler (hisse senedi al\u0131m-sat\u0131m\u0131ndan elde edilen gelirlerde d\u00e2hil) kurumlar vergisine tabidir. \u015eirketlerin gelirlerini \u015fu unsurlardan bir veya daha fazlas\u0131 olu\u015fturabilir; ticari faaliyetlerden elde edilen kazan\u00e7lar, zirai faaliyetlerden elde edilen kazan\u00e7lar, \u00fccretler, serbest meslek kazan\u00e7lar\u0131, ta\u015f\u0131nmaz mal ve haklardan elde edilen gelirler (kira geliri), ta\u015f\u0131n\u0131r mallardan elde edilen gelirler (hisse senedi al\u0131m-sat\u0131m\u0131ndan elde edilen gelirler), sair kazan\u00e7 ve gelirler.<\/p>\n

        Bu unsurlar\u0131n tamam\u0131 kurum kazanc\u0131 say\u0131l\u0131p verginin matrah\u0131n\u0131 meydana getirir. Kurumlar vergisi yukar\u0131da belirtilen ve ger\u00e7ekle\u015fen kazan\u00e7lardan indirimler (zararlar, ba\u011f\u0131\u015f ve yard\u0131mlar) d\u00fc\u015f\u00fcld\u00fckten sonra kalan k\u0131s\u0131m \u00fczerinden kanunen belirlenen vergi oran\u0131n uygulanmas\u0131 ile hesaplan\u0131r. 21 Haziran 2006 tarih ve 26205 say\u0131l\u0131 Resmi Gazeteyle ilan edilen 5520 say\u0131l\u0131 yeni Kurumlar Vergisi Kanunun 32. maddesi ile Kurumlar Vergisi oran\u0131 %30\u2019dan %20\u2019ye indirilmi\u015ftir.<\/p>\n

          \n
        1. Gider ve Hizmet<\/strong> \u00dczerinden<\/strong> Al\u0131nan<\/strong> Vergiler<\/strong><\/li>\n<\/ol>\n

          Bu gruptaki vergiler her t\u00fcrl\u00fc harcamalar\u0131n ger\u00e7ekle\u015fmesi durumunda harcama esnas\u0131nda al\u0131n\u0131r. Bu vergiler t\u00fcketici a\u00e7\u0131s\u0131ndan ka\u00e7\u0131n\u0131lmas\u0131 m\u00fcmk\u00fcn olmayan ya da ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 m\u00fcmk\u00fcn olmayan vergilerdir. T\u00fcketici sat\u0131n ald\u0131\u011f\u0131 her t\u00fcrl\u00fc mal ve hizmetlerinin kar\u015f\u0131l\u0131\u011f\u0131nda s\u00f6z konusu vergileri \u00f6demektedir. Bu vergileri; Katma De\u011fer Vergisi (KDV), Banka ve Sigorta Muameleleri Vergisi (BSMV), har\u00e7lar ve Damga Vergisi olu\u015fturur.<\/p>\n

            \n
          1. Servet \u00dczerinden Al\u0131nan Vergiler<\/strong><\/li>\n<\/ol>\n

            Ger\u00e7ek veya t\u00fczel ki\u015filerin sahip olduklar\u0131 varl\u0131klar \u00fczerinden al\u0131nan vergilerdir. Servet \u00fczerinden al\u0131nan vergiler; motorlu ta\u015f\u0131tlar vergisi, veraset ve intikal vergisi ve emlak vergisinden olu\u015fur.<\/p>\n

            Ticari aktiviteler ve projelerde vergi verimlili\u011finin sa\u011flanmas\u0131 maliyeti azaltt\u0131\u011f\u0131ndan ve bu \u015fekilde aksi halde zarar edilecek aktivite ve projeler bile ekonomik olarak karl\u0131 birer ticari faaliyete d\u00f6n\u00fc\u015ft\u00fcr\u00fclebildi\u011finden, verginin her t\u00fcrl\u00fc ticari faaliyette \u00f6nemli bir rol\u00fc vard\u0131r.<\/p>\n

            Esmeray Hukuk B\u00fcrosu bu karma\u015f\u0131k alana ili\u015fkin engin bilgi birikimine ve tecr\u00fcbeye sahip olup; \u00a0geni\u015f i\u015f ortakl\u0131\u011f\u0131 a\u011f\u0131 ile m\u00fcvekkillerine T\u00fcrkiye\u2019de ki ve d\u00fcnyadaki vergi sistemi konular\u0131nda g\u00fcvenilir ve etkin \u00e7\u00f6z\u00fcmler sunmaktad\u0131r.<\/p>\n

            Esmeray Hukuk B\u00fcrosu olarak m\u00fcvekkillerimize ulusal ve uluslararas\u0131 vergi sistemleri, vergi planlamas\u0131 ve vergi uyu\u015fmazl\u0131klar\u0131 konular\u0131nda hizmet vermekteyiz. \u00a0Vergi konusunda sundu\u011fumuz hizmetler \u015funlar\u0131 i\u00e7ermektedir;<\/p>\n

              \n
            • Hazine, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, vergi daireleri ile ya\u015fad\u0131klar\u0131 ihtilaflarda M\u00fcvekkillerimize dan\u0131\u015fmanl\u0131k yapmak, vergi mahkemelerinde m\u00fcvekkillerimizi temsilen davalar a\u00e7mak, a\u00e7\u0131lm\u0131\u015f davalar\u0131 y\u00fcr\u00fctmek, sonu\u00e7land\u0131rmak;<\/li>\n
            • M\u00fcvekkillerimizin, \u015firket sat\u0131nal\u0131mlar\u0131 ve birle\u015fmeler, yap\u0131land\u0131rmalar, ta\u015f\u0131nmaz al\u0131m-sat\u0131mlar\u0131 da d\u00e2hil uluslararas\u0131 yat\u0131r\u0131mlar\u0131 ile ba\u011flant\u0131l\u0131 vergisel konularda dan\u0131\u015fmanl\u0131k yapmak;<\/li>\n
            • Uluslararas\u0131 ithalat-ihracat da dahil olmak \u00fczere ticaret sekt\u00f6rlerinde, ulusal ve uluslararas\u0131 vergi hukukunun uygulanmas\u0131na ili\u015fkin konularda dan\u0131\u015fmanl\u0131k yapmak;<\/li>\n
            • \u00d6zellikle yat\u0131r\u0131m projelerinin icras\u0131 ile ba\u011flant\u0131l\u0131 vergi konular\u0131nda dan\u0131\u015fmanl\u0131k vermek;<\/li>\n
            • Vergi mevzuat\u0131 ile ilgili dan\u0131\u015fmanl\u0131k yapmak,<\/li>\n
            • M\u00fcvekkillerimizi etkileyen \u00e7e\u015fitli vergi konular\u0131nda dan\u0131\u015fmanl\u0131k hizmeti sunmak.<\/li>\n<\/ul>\n

              [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":"

              [vc_row][vc_column][vc_column_text] Vergi evrensel bir m\u00fcessesedir. Vergi, h\u00fckumetler i\u00e7in en \u00f6nemli gelir kayna\u011f\u0131 oldu\u011fundan, hi\u00e7bir h\u00fckumet, vergi olmadan \u00fclke y\u00f6netimini s\u00fcrd\u00fcremez. Vergi al\u0131nmas\u0131nda as\u0131l ama\u00e7, \u00fclkenin geli\u015fmesi, [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-101","post","type-post","status-publish","format-standard","hentry","category-faaliyet-alanlari"],"yoast_head":"\nVergi Hukuku - Esmeray Hukuk B\u00fcrosu<\/title>\n<meta name=\"description\" content=\"Esmeray Hukuk B\u00fcrosu vergi hukuku alan\u0131na ili\u015fkin engin bilgi birikimine ve tecr\u00fcbeye sahip olup; geni\u015f i\u015f ortakl\u0131\u011f\u0131 a\u011f\u0131 ile m\u00fcvekkillerine T\u00fcrkiye\u2019de ki ve d\u00fcnyadaki vergi sistemi konular\u0131nda g\u00fcvenilir ve etkin \u00e7\u00f6z\u00fcmler sunmaktad\u0131r.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/esmeraylaw.com\/tr\/vergi-hukuku\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Vergi Hukuku - Esmeray Hukuk B\u00fcrosu\" \/>\n<meta property=\"og:description\" content=\"Esmeray Hukuk B\u00fcrosu vergi hukuku alan\u0131na ili\u015fkin engin bilgi birikimine ve tecr\u00fcbeye sahip olup; 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