Cumhurba\u015fkan\u0131 Recep Tayyip Erdo\u011fan taraf\u0131ndan kamuoyuna duyurulan ve 13 b\u00fcy\u00fck\u015fehirdeki pazarc\u0131 esnaf\u0131n\u0131n da basit usulde vergilendirilmesine imkan tan\u0131yan d\u00fczenleme Resmi Gazete\u2019de yay\u0131mland\u0131.<\/p>\n
Cumhurba\u015fkan\u0131 Karar\u0131 ile Adana, Ankara, Antalya, Bursa, Eski\u015fehir, Gaziantep, Mersin, \u0130stanbul, \u0130zmir, Kayseri, Kocaeli, Konya ve Samsun olmak \u00fczere 13 b\u00fcy\u00fck\u015fehirde faaliyet g\u00f6steren pazarc\u0131 esnaf\u0131n\u0131n basit usulden faydalanabilmesinin yolu a\u00e7\u0131lm\u0131\u015f oldu.<\/p>\n
B\u00f6ylece, bu b\u00fcy\u00fck\u015fehirlerde basit usule tabi olma \u015fartlar\u0131n\u0131 sa\u011flayan pazarc\u0131 esnaf\u0131n\u0131n kazan\u00e7lar\u0131 gelir vergisinden istisna edilecek.<\/p>\n
2023 y\u0131l\u0131 i\u00e7in belirlenmi\u015f hadlere g\u00f6re, sat\u0131n ald\u0131klar\u0131 mallar\u0131 oldu\u011fu gibi veya i\u015fledikten sonra satanlarda y\u0131ll\u0131k al\u0131m tutar\u0131 440 bin liray\u0131, y\u0131ll\u0131k sat\u0131m tutar\u0131 700 bin liray\u0131 a\u015fmayanlar, di\u011fer i\u015flerle u\u011fra\u015fanlarda y\u0131ll\u0131k has\u0131lat\u0131 220 bin liray\u0131 ge\u00e7meyenler, bu i\u015flerin birlikte yap\u0131lmas\u0131 halinde y\u0131ll\u0131k has\u0131lat\u0131 440 bin liray\u0131 a\u015fmayanlar basit usulden yararlanabiliyor.<\/p>\n
Bu kapsamda pazar takibi suretiyle \u00e7al\u0131\u015fan pazarc\u0131 esnaf\u0131 da gerekli \u015fartlar\u0131 ta\u015f\u0131yorsa basit usule tabi olacak.<\/p>\n
Pazar takibi suretiyle meyve, sebze gibi g\u0131da maddeleri ile di\u011fer baz\u0131 ihtiya\u00e7 malzemeleri satan pazarc\u0131lar\u0131n basit usule tabi olup olmayaca\u011f\u0131 bulunduklar\u0131 \u015fehre g\u00f6re belirleniyordu.<\/p>\n
Uygulanmakta olan mevzuata g\u00f6re pazarc\u0131lardan, 13 b\u00fcy\u00fck\u015fehirde faaliyet g\u00f6sterenler basit usule tabi olam\u0131yordu. Resmi Gazete\u2019nin bug\u00fcnk\u00fc say\u0131s\u0131nda yay\u0131mlanan Cumhurba\u015fkan\u0131 Karar\u0131 ile o illerdeki pazarc\u0131 esnaf\u0131na da imkan sa\u011flanm\u0131\u015f oldu.<\/p>\n
Cumhurba\u015fkan\u0131 Erdo\u011fan, d\u00fcn Bursa\u2019n\u0131n Gemlik il\u00e7esinde yapt\u0131\u011f\u0131 a\u00e7\u0131klamada, sa\u011flanacak istisnay\u0131 kamuoyuna duyurmu\u015ftu.<\/p>\n
B\u0130R GRUP ESNAFA \u0130ST\u0130SNA GET\u0130R\u0130LM\u0130\u015eT\u0130<\/b><\/p>\n
2021 y\u0131l\u0131 kazan\u00e7lar\u0131ndan ba\u015flamak \u00fczere, basit usulde vergilendirilen berber, terzi, bakkal, manav, kasap, taksici, dolmu\u015f\u00e7u, servis i\u015fleticisi ve benzeri esnaf\u0131n kazan\u00e7lar\u0131 da daha \u00f6nce gelir vergisinden istisna edilmi\u015fti.<\/p>\n
Halen 837 bin esnaf bu istisnadan faydalan\u0131yor, ayn\u0131 zamanda KDV de \u00f6demiyor. (AA)<\/p>\n","protected":false},"excerpt":{"rendered":"
13 b\u00fcy\u00fck\u015fehirdeki pazarc\u0131 esnaf\u0131n\u0131n da basit usulde vergilendirilmesine imkan tan\u0131yan d\u00fczenleme Resmi Gazete’de yay\u0131mland\u0131.<\/p>\n","protected":false},"author":1,"featured_media":80597,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[11218,5902,11219],"class_list":["post-80596","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-basit","tag-istisna","tag-pazarci-esnafi"],"_links":{"self":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/80596","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=80596"}],"version-history":[{"count":1,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/80596\/revisions"}],"predecessor-version":[{"id":80598,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/posts\/80596\/revisions\/80598"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=\/wp\/v2\/media\/80597"}],"wp:attachment":[{"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=80596"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=80596"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/haberulus.net\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=80596"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}