{"id":34,"date":"2020-12-27T13:31:00","date_gmt":"2020-12-27T10:31:00","guid":{"rendered":"https:\/\/baytutumlu.com\/index.php\/2020\/12\/27\/menkul-kiymet-gelirlerinin-vergilendirilmesi\/"},"modified":"2024-06-27T22:24:05","modified_gmt":"2024-06-27T19:24:05","slug":"menkul-kiymet-gelirlerinin-vergilendirilmesi","status":"publish","type":"post","link":"https:\/\/baytutumlu.com\/index.php\/2020\/12\/27\/menkul-kiymet-gelirlerinin-vergilendirilmesi\/","title":{"rendered":"Menkul K\u0131ymet Gelirlerinin Vergilendirilmesi"},"content":{"rendered":"<p style=\"text-align: justify;\">\n<div style=\"clear: both; text-align: center;\"><a style=\"margin-left: 1em; margin-right: 1em;\" href=\"https:\/\/i0.wp.com\/1.bp.blogspot.com\/-OPCKkFBJK6E\/X-hiBHwpU3I\/AAAAAAAAA6c\/erSIsUDpF64Xi4jUiZSa0O5xvxLUNuDPQCNcBGAsYHQ\/s2048\/pexels-karolina-grabowska-4386367.jpg?ssl=1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/1.bp.blogspot.com\/-OPCKkFBJK6E\/X-hiBHwpU3I\/AAAAAAAAA6c\/erSIsUDpF64Xi4jUiZSa0O5xvxLUNuDPQCNcBGAsYHQ\/w640-h426\/pexels-karolina-grabowska-4386367.jpg?resize=640%2C426&#038;ssl=1\" width=\"640\" height=\"426\" border=\"0\" data-original-height=\"1365\" data-original-width=\"2048\" data-recalc-dims=\"1\" \/><\/a><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/p>\n<div style=\"text-align: justify;\">Herkese selamlar,<\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Genellikle finansal \u00f6zg\u00fcrl\u00fck ve yat\u0131r\u0131m ile ilgili payla\u015f\u0131mlar yapan biri olarak bug\u00fcn farkl\u0131 bir konu ile kar\u015f\u0131n\u0131zday\u0131m. Genellikle \u00f6nemsenmeyen ve nas\u0131l olsa ilerde bakar\u0131z diyerek ertelenen bir konu olan vergi mevzuat\u0131n\u0131 ele alaca\u011f\u0131m. \u00d6ncelikle bu yaz\u0131 t\u00fcm gelir tiplerini i\u00e7eren kapsaml\u0131 bir rehber de\u011fil, yalnizca kendi yat\u0131r\u0131m yapt\u0131\u011f\u0131m ara\u00e7lar\u0131 ve birka\u00e7 \u00e7ok bilinen yat\u0131r\u0131m enstr\u00fcman\u0131n\u0131 ele ald\u0131\u011f\u0131m ve \u00f6rneklerle a\u00e7\u0131klad\u0131\u011f\u0131m bir payla\u015f\u0131m olacak. Daha detayl\u0131 bilgiler i\u00e7in gelir idaresi ba\u015fkanl\u0131\u011f\u0131n\u0131n <a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/beyannamerehberi\/2020_menkulsermayebrosur.pdf\" target=\"_blank\" rel=\"noopener\">bro\u015f\u00fcr\u00fcn\u00fc<\/a> incelemenizi tavsiye ederim. \u00d6yleyse ba\u015flayal\u0131m.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<p><a name=\"more\"><\/a><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Finansal \u00f6zg\u00fcrl\u00fc\u011fe ula\u015fmak amac\u0131yla hisse senedi ve eurobondlara yat\u0131r\u0131m yap\u0131yorum. Bu yaz\u0131n\u0131n da ana konusu bunlar\u0131n vergilendirilmesi olacak. \u015eunu da belirtmek istiyorum. Burada elde alaca\u011f\u0131m hususlar\u0131n tamam\u0131 tam m\u00fckellef ger\u00e7ek ki\u015filer i\u00e7in ge\u00e7erlidir. Dar m\u00fckellef iseniz yani yurt d\u0131\u015f\u0131nda ya\u015f\u0131yorsan\u0131z sizin i\u00e7in vergi sisteminde baz\u0131 farkl\u0131l\u0131klar olacakt\u0131r. A\u015fa\u011f\u0131da bahsetti\u011fim t\u00fcm hesaplar 2019 y\u0131l\u0131nda elde edilen gelirler i\u00e7in ge\u00e7erlidir. 2020 gelirleri i\u00e7in 2021 vergi rehberindeki rakamlara g\u00f6re hareket etmelisiniz. \u00d6ncelikle stopaj\u0131 kayna\u011f\u0131nda kesilen ve hi\u00e7bir surette beyan edilmeyecek varl\u0131klar ile ba\u015flayal\u0131m.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>Beyan edilmeyecek varl\u0131klar<\/b><\/span><\/p>\n<p style=\"text-align: justify;\">\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Mevduat faizi<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Repo kazanc\u0131<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Borsa yat\u0131r\u0131m fonlar\u0131<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Alt\u0131n g\u00fcm\u00fc\u015f vs emtia fonlar\u0131<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Bu kazan\u00e7larda stopaj yani vergi kayna\u011f\u0131nda kesild\u011fi i\u00e7in beyan s\u00f6z konusu de\u011fildir.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>2200 TL&#8217;yi ge\u00e7ince beyan edilecek varl\u0131klar<\/b><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Bu konuda bir\u00e7ok detay var fakat k\u0131saca \u015fu gelirler y\u0131ll\u0131k 2200 Tl&#8217;yi ge\u00e7ince beyan edilmelidir.<\/span><\/p>\n<p style=\"text-align: justify;\">\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Yurt d\u0131\u015f\u0131 hisse senedi ve tahvil kazan\u00e7lar\u0131(kar paylar\u0131 vb)<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Off-shore bankac\u0131l\u0131\u011f\u0131ndan elde edilen faiz gelirleri<\/span><\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere yurt d\u0131\u015f\u0131 menkul k\u0131ymetlerde beyan limiti olduk\u00e7a d\u00fc\u015f\u00fckt\u00fcr. Arac\u0131 kurumunuzun yurt i\u00e7inde veya yurt d\u0131\u015f\u0131nda faaliyet g\u00f6stermesi aras\u0131nda bir fark bulunmamakta, her durumda 2200 TL&#8217;yi ge\u00e7en kazan\u00e7lar\u0131n\u0131z\u0131 beyan etmeniz gerekmektedir. Bu gelirler i\u00e7in 2200 TL limit her biri i\u00e7in ayr\u0131 ayr\u0131 de\u011fil, gelirlerinizin toplam\u0131 \u00fczerinden hesaplanmaktad\u0131r.\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>40.000 TL&#8217;yi ge\u00e7ince beyan edilecek varl\u0131klar<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>\u00a0<\/b><\/span><\/div>\n<div>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">01.01.2006 tarihinden \u00f6nce ihra\u00e7 edilmi\u015f d\u00f6vize veya ba\u015fka bir varl\u0131\u011fa endeksli tahvil ve hazine bonusu faizleri(2006 sonras\u0131 tahviller beyan edilmeyecektir. TL cinsinden tahviller beyan edilmeyecektir)<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Tam m\u00fckellef kurumlardan elde edilen kar paylar\u0131(temett\u00fcler)<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Yurt d\u0131\u015f\u0131na ihra\u00e7 edilen d\u00f6viz cinsinden kira sertifikalar\u0131<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Eurobond kupon gelirleri<\/span><\/li>\n<\/ul>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Burada temett\u00fcler konusuda bir parantez a\u00e7al\u0131m. Tam m\u00fckellef kurumlardan elde edilen kar paylar\u0131n\u0131n yar\u0131s\u0131 vergiden istisnad\u0131r. Yani y\u0131l i\u00e7erisinde beyana tabi ba\u015fka geliriniz yok ise ve elde etti\u011finiz br\u00fct temett\u00fc miktar\u0131n\u0131n yar\u0131s\u0131 40.000 TL&#8217;yi ge\u00e7iyorsa beyan etmek durumundas\u0131n\u0131z. Burada beyana tabi di\u011fer gelirlere yukar\u0131da yazd\u0131\u011f\u0131m\u0131z 2200 TL ve 40 bin TL&#8217;yi ge\u00e7ince beyan edilmesi gereken gelirler dahildir.\u00a0<\/span><\/div>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Yani beyana tabi 30 bin TL kar pay\u0131+15 bin TL eurobond kuponunuz mevcutsa toplam miktar 40 bin TL&#8217;yi ge\u00e7ti\u011fi i\u00e7in ikisi i\u00e7in de beyan vermek zorundas\u0131n\u0131z. \u0130lerde daha detayl\u0131 bir \u00f6rnekleme yapaca\u011f\u0131m.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Hazine eurobondu kuponlar\u0131nda ise herhangi bir istisna s\u00f6z konusu olmay\u0131p y\u0131l i\u00e7erisinde beyana tabi ba\u015fka bir geliriniz yoksa, elde etti\u011finiz kupon geliri 40 bin TL&#8217;yi ge\u00e7ti\u011finde tamam\u0131n\u0131 beyan etmeniz gerekmektedir. Eurobond kuponlar\u0131 usd veya eur cinsinden oldu\u011fundan dolay\u0131 kupon \u00f6demelerini TL&#8217;ye \u00e7evirirken, \u00f6deme g\u00fcn\u00fcndeki TCMB d\u00f6viz kurunu esas alman\u0131z gerekiyor. Bu gelirlerde stopaj s\u00f6z konusu de\u011fildir yani kayna\u011f\u0131nda herhangi bir kesinti olmaz.\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Burada \u00f6nemli bir noktaya dikkat etmek istiyorum. \u0130tfa yani vade sonunda olu\u015fan anapara kur farklar\u0131 gelir say\u0131lmamaktad\u0131r ve son y\u0131l\u0131n kupon miktar\u0131na eklenmektedir. Yani iskontolu ald\u0131\u011f\u0131n\u0131z bir eurobondun vade sonunda alaca\u011f\u0131n\u0131z nominal geri \u00f6demesi ile aradaki fark al\u0131m sat\u0131m kazanc\u0131 de\u011fil kupon \u00f6demesi olarak say\u0131lmaktad\u0131r. \u00d6rne\u011fin, 900 usd&#8217;ye ald\u0131\u011f\u0131n\u0131z, y\u0131ll\u0131k %7 kupon \u00f6demeli bir eurobondun vade sonuna denk gelen y\u0131lda kupon miktar\u0131 1000-900=100 usd+70 usd=170 usd olarak hesaplanacakt\u0131r. Primli eurobondlarda da ayn\u0131 \u015fekilde vade sonundaki anapara farklar\u0131n\u0131 kupon miktar\u0131n\u0131zdan d\u00fc\u015febilirsiniz.<\/span><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Hazine eurobondlar\u0131nda al\u0131m sat\u0131m kazan\u00e7lar\u0131nda ise istisna ya da beyan s\u0131n\u0131r\u0131 olmay\u0131p elde edilen t\u00fcm gelirler beyan edilmektedir. Burada baz\u0131 \u00f6zel durumlar mevcut ancak, kendim al-sat yapmad\u0131\u011f\u0131m ve bu yaz\u0131n\u0131n konusu olmad\u0131\u011f\u0131 i\u00e7in bunlar\u0131 es ge\u00e7iyorum. Daha detayl\u0131 bilgiye vergi rehberinden ula\u015fabilirsiniz.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00d6zel sekt\u00f6r eurobondlar\u0131n\u0131n kupon \u00f6demelerinde ise vade s\u00fcresine g\u00f6re de\u011fi\u015fen oranlarda stopaj kesintisi uygulanmaktad\u0131r. Vadesi 1 y\u0131ldan k\u0131sa olanlarda %10, 1-3 y\u0131l aras\u0131nda olanlarda %7, 3-5 y\u0131l aras\u0131nda olanlarda %3, 5 y\u0131ldan uzun eurobondlarda ise %0 stopaj kayna\u011f\u0131nda kesilir. \u00d6zel sekt\u00f6r eurobondlar\u0131 ile ilgili tecr\u00fcbem olmad\u0131\u011f\u0131 i\u00e7in daha fazla detayl\u0131 bilgiye yine vergi rehberinden ula\u015fabilirsiniz.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Son olarak toplu halde menkul sermaye iradlar\u0131n\u0131n vergi beyan tablosunu ekledikten sonra \u00f6rneklere ge\u00e7elim.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div>\n<div style=\"clear: both; text-align: center;\"><a style=\"margin-left: 1em; margin-right: 1em;\" href=\"https:\/\/i0.wp.com\/1.bp.blogspot.com\/-mHcmYBCeHuo\/X-hXHcJbUYI\/AAAAAAAAA58\/GdylLkeDKqUE_aFkngiDEjG7xA1PUdBnQCNcBGAsYHQ\/s2048\/2020_menkulsermayebrosur-1.jpg?ssl=1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/1.bp.blogspot.com\/-mHcmYBCeHuo\/X-hXHcJbUYI\/AAAAAAAAA58\/GdylLkeDKqUE_aFkngiDEjG7xA1PUdBnQCNcBGAsYHQ\/w579-h640\/2020_menkulsermayebrosur-1.jpg?resize=579%2C640&#038;ssl=1\" width=\"579\" height=\"640\" border=\"0\" data-original-height=\"2048\" data-original-width=\"1448\" data-recalc-dims=\"1\" \/><\/a><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"clear: both; text-align: center;\"><a style=\"margin-left: 1em; margin-right: 1em;\" href=\"https:\/\/i0.wp.com\/1.bp.blogspot.com\/-hoUksyr88bk\/X-hXk2h3ypI\/AAAAAAAAA6E\/2Cz4ThbTvYQob9ZWvD6Txz-eZVIVTZVfQCNcBGAsYHQ\/s2048\/2020_menkulsermayebrosur-1%2B%25281%2529.jpg?ssl=1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/1.bp.blogspot.com\/-hoUksyr88bk\/X-hXk2h3ypI\/AAAAAAAAA6E\/2Cz4ThbTvYQob9ZWvD6Txz-eZVIVTZVfQCNcBGAsYHQ\/w452-h640\/2020_menkulsermayebrosur-1%2B%25281%2529.jpg?resize=452%2C640&#038;ssl=1\" width=\"452\" height=\"640\" border=\"0\" data-original-height=\"2048\" data-original-width=\"1448\" data-recalc-dims=\"1\" \/><\/a><\/div>\n<div style=\"text-align: justify;\"><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>\u00d6ncelikle 2019 y\u0131l\u0131 i\u00e7in vergi dilimlerini payla\u015fal\u0131m ki hesap yapmak isteyenlere kolayl\u0131k olsun.<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>\u00a0<\/b><\/span><\/div>\n<div>\n<div style=\"clear: both; text-align: center;\"><a style=\"margin-left: 1em; margin-right: 1em;\" href=\"https:\/\/i0.wp.com\/1.bp.blogspot.com\/-C_lqQg-qQEs\/X-hg4RCfyUI\/AAAAAAAAA6Q\/0PD25QwlzyEdOhSVIAq1oYBCM-XHHdD7gCNcBGAsYHQ\/s925\/scrnli_12_27_2020_1-24-12%2BPM.png?ssl=1\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/1.bp.blogspot.com\/-C_lqQg-qQEs\/X-hg4RCfyUI\/AAAAAAAAA6Q\/0PD25QwlzyEdOhSVIAq1oYBCM-XHHdD7gCNcBGAsYHQ\/w400-h153\/scrnli_12_27_2020_1-24-12%2BPM.png?resize=400%2C153&#038;ssl=1\" width=\"400\" height=\"153\" border=\"0\" data-original-height=\"354\" data-original-width=\"925\" data-recalc-dims=\"1\" \/><\/a><\/div>\n<div style=\"text-align: justify;\"><b>\u00a0<\/b><\/div>\n<div style=\"text-align: justify;\"><b>\u00d6rnek-1(Sadece kar pay\u0131 geliri)<\/b><\/div>\n<\/div>\n<div style=\"text-align: justify;\"><\/div>\n<\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u0130lk \u00f6rne\u011fimizde sadece temett\u00fc geliri elde eden bir ger\u00e7ek ki\u015fiyi ele alal\u0131m. Bu m\u00fckellef 2019 y\u0131l\u0131 i\u00e7in elde etti\u011fi br\u00fct temett\u00fclerde 80 bin TL&#8217;ye kadar herhangi bir beyan vermeyecektir. \u00d6rne\u011fin 60 bin TL temett\u00fc geliri elde ett\u011fimizi varsayal\u0131m. Bunun yar\u0131s\u0131 yani 30 bin TL 40 bin s\u0131n\u0131r\u0131n\u0131n alt\u0131nda oldu\u011fundan herhangi bir beyan s\u00f6z konusu de\u011fildir ve kesilen stopaj nihai vergi olarak kal\u0131r.\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u0130kinci \u00f6rnekte ise 100 bin TL br\u00fct temett\u00fc geliri elde etti\u011fini d\u00fc\u015f\u00fcnelim. Bunun %15&#8217;i olan 15 bin TL&#8217;si stopaj olarak kesilmektedir(yat\u0131r\u0131m ortakl\u0131klar\u0131 ve gyo&#8217;lar hari\u00e7). 100 bin TL&#8217;nin istisna olan yar\u0131s\u0131 \u00e7\u0131kar\u0131ld\u0131ktan sonra g\u00fcncel vergi dilimine g\u00f6re gelir vergisi 9800 TL yapmaktad\u0131r. \u00d6dedi\u011fimiz 15 bin tl stopaj 9800 TL&#8217;den y\u00fcksek oldu\u011fundan 15.000-9800=5200 TL vergi iadesi alma hakk\u0131m\u0131z bulunmaktad\u0131r.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>\u00d6rnek-2(Sadece eurobond kupon geliri)<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>\u00a0<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u0130kinci \u00f6rnekte ise sadece eurobond kupon geliri elde eden bir ki\u015fiyi d\u00fc\u015f\u00fcnelim. 2019 y\u0131l\u0131 i\u00e7in hesaplanan kupon geliri 40 bin TL&#8217;nin alt\u0131nda ise herhangi bir vergi \u00f6demeyecektir. 40 bin TL&#8217;nin \u00fczerinde \u00f6rne\u011fin 45 bin TL kupon geliri elde ettiysek tamam\u0131n\u0131 beyan etmemiz gerekmekte ve g\u00fcncel vergi dilimine g\u00f6re 8450 TL vergi \u00f6demesi \u00e7\u0131kmaktad\u0131r.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>\u00d6rnek-3(Temett\u00fc ve eurobond kupon geliri)<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>\u00a0<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Kendi durumumu da \u00f6zetleyen \u00fc\u00e7\u00fcnc\u00fc \u00f6rnekte ise hem kar pay\u0131 hem de eurobond kupon geliri elde eden bir ger\u00e7ek ki\u015fiyi d\u00fc\u015f\u00fcnelim. 2019 y\u0131l\u0131 i\u00e7erisinde elde etti\u011fimiz br\u00fct temett\u00fc 60 bin TL, eurobond kupon geliri de 30 bin TL olsun. Br\u00fct temett\u00fclerin yar\u0131s\u0131 vergiden muaft\u0131r yani beyan s\u0131n\u0131r\u0131 hesab\u0131nda 60\/2=30 bin TL temett\u00fc hesaba kat\u0131lacakt\u0131r. Toplam beyana tabi gelirimiz 30+30=60 bin tl olmaktad\u0131r. Beyan s\u0131n\u0131r\u0131 olan 40 bin TL&#8217;yi a\u015ft\u0131\u011f\u0131 i\u00e7in tamam\u0131 beyan edilecektir. Vergi durumuna bakacak olursak, toplam matrah olan 60 bin TL i\u00e7in \u00f6dememiz gereken tutar 12500 Tl&#8217;dir. Bu rakamdan 9000 TL stopaj d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcnde \u00f6denecek net vergi 3500 TL olmaktad\u0131r.\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\"><b>Baz\u0131 \u00f6neriler ve kapan\u0131\u015f<\/b><\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Finansal \u00f6zg\u00fcrl\u00fck pesinde ko\u015fan ben ve benim gibi ki\u015filerin vergi mevzuat\u0131n\u0131 detayl\u0131 bir \u015fekilde \u00f6\u011frenmeleri \u00f6nem ta\u015f\u0131yor. Haklar\u0131m\u0131z\u0131 bilmek ve ve gereksiz yere vergi \u00f6dememek i\u00e7in her y\u0131l vergi rehberini incelemek ve de\u011fi\u015fen hususlar\u0131 takip etmek faydal\u0131 olacakt\u0131r. Bu yaz\u0131da gayrimenkul gelirlerinin vergilendirilmesine girmedim. Hem yaz\u0131 \u00e7ok uzayacakt\u0131 hem de kar\u0131\u015f\u0131k hale gelecekti. E\u011fer kira geliri elde etti\u011finiz bir gayrimenkulunuz varsa vergi rehberi ve gelir idaresi ba\u015fkanl\u0131\u011f\u0131n\u0131n websitesini incelemenizi tavsiye ederim. Ayr\u0131ca bu tip i\u015flerle u\u011fra\u015fmak i\u00e7in vaktiniz ve yeterli bilginiz yoksa bir SMMM veya vergi uzman\u0131na dan\u0131\u015fman\u0131z\u0131 \u00f6neririm.\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Okudu\u011funuz i\u00e7in te\u015fekk\u00fcr ederim.<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">\u00a0<\/span><\/div>\n<div style=\"text-align: justify;\"><span style=\"font-family: verdana;\">Bay Tutumlu<\/span><\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 Herkese selamlar, Genellikle finansal \u00f6zg\u00fcrl\u00fck ve yat\u0131r\u0131m ile ilgili payla\u015f\u0131mlar yapan biri olarak bug\u00fcn farkl\u0131 bir konu ile kar\u015f\u0131n\u0131zday\u0131m. Genellikle \u00f6nemsenmeyen ve nas\u0131l olsa&#8230;<\/p>\n","protected":false},"author":2,"featured_media":287,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[3,7,8,4,15],"tags":[29],"class_list":["post-34","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-erken-emeklilik","category-eurobond","category-finansal-ozgurluk","category-hisse-senedi","category-yatirim","tag-vergi","entry","double"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/baytutumlu.com\/wp-content\/uploads\/2020\/12\/pexels-karolina-grabowska-4386367.jpeg?fit=640%2C426&ssl=1","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/posts\/34","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/comments?post=34"}],"version-history":[{"count":1,"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/posts\/34\/revisions"}],"predecessor-version":[{"id":288,"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/posts\/34\/revisions\/288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/media\/287"}],"wp:attachment":[{"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/media?parent=34"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/categories?post=34"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/baytutumlu.com\/index.php\/wp-json\/wp\/v2\/tags?post=34"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}