{"id":2265,"date":"2007-04-03T19:59:50","date_gmt":"2007-04-03T16:59:50","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/?post_type=elemenfolio&p=2265"},"modified":"2024-02-29T16:00:21","modified_gmt":"2024-02-29T13:00:21","slug":"istanbul-2005-paneli","status":"publish","type":"elemenfolio","link":"https:\/\/yeni.maliyeokulu.org.tr\/?elemenfolio=istanbul-2005-paneli","title":{"rendered":"\u0130stanbul 2007 Paneli"},"content":{"rendered":"\t\t
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MOMDER <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\t\t <\/span>\n\t\t\t\t\n\t\t\t\t\t\n\t\t\t\tBulu\u015fmalar\u0131\t\t\t<\/span>\n\t\t\t\t\t\n\t\t\t\tToplant\u0131lar\u0131\t\t\t<\/span>\n\t\t\t\t\t\n\t\t\t\tPanelleri\t\t\t<\/span>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t<\/h3>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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5520 SAYILI KVK Panel\u0130 - \u0130STANBUL<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Maliye Okulu Mezunlar\u0131 Derne\u011fi \u0130stanbul \u015eubemizin \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131 ile birlikte organize etti\u011fi\u00a05520 say\u0131l\u0131 Kurumlar Vergisi Kanunu Paneli<\/strong>, 3 Nisan 2007 sal\u0131 g\u00fcn\u00fc \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Vatan Caddesi’ndeki Maliye Kompleksi Konferans Salonu’nda ger\u00e7ekle\u015ftirildi.<\/p>

Bilindi\u011fi gibi, 5422 say\u0131l\u0131 Kurumlar Vergisi Kanunu (KVK)\u2019nun yerini alan yeni yasa, TBMM Genel Kurulunda 13 Haziran 2006 tarihi itibariyle kabul edilmi\u015f ve 21 Haziran 2006 tarihli Resmi Gazete’de yay\u0131mlanm\u0131\u015ft\u0131. Panelimiz ise, Yasan\u0131n bir ka\u00e7 maddesi d\u0131\u015f\u0131nda 1 Ocak 2006 tarihinden ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmesine kar\u015f\u0131n uygulamaya y\u00f6nelik a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 1 Seri No.lu Kurumlar Vergisi Kanunu Genel Tebli\u011fi’nin yay\u0131mland\u0131\u011f\u0131 g\u00fcne denk geldi.<\/p>

Panelimiz Onursal Genel Ba\u015fkan\u0131m\u0131z Say\u0131n Mehmet KAYA’n\u0131n kat\u0131l\u0131mc\u0131lara, panelistlere ve panelin d\u00fczenlenmesinde yo\u011fun katk\u0131 ve eme\u011fi bulunan \u0130stanbul \u015eube Ba\u015fkan\u0131 Say\u0131n Hakan B\u0130LYAN’a te\u015fekk\u00fcr konu\u015fmas\u0131 ile ba\u015flad\u0131. Maliye Okulu mezunlar\u0131n\u0131n yan\u0131s\u0131ra \u0130stanbul Vergi Dairesi Ba\u015fkanl\u0131\u011f\u0131’nda g\u00f6rev yapan \u00fcst ve orta kademe y\u00f6netici personel ile denetim elemanlar\u0131n\u0131n yo\u011fun kat\u0131l\u0131m\u0131yla ger\u00e7ekle\u015ftirilen paneli bir \u00e7ok dinleyici konferans salonunun yetersiz kalmas\u0131 nedeniyle salona yerle\u015ftirilen koltuklarda izledi.<\/p>

5422 say\u0131l\u0131 KVK’nun yerine getirilen 5520 say\u0131l\u0131 Yasan\u0131n vergilendirmeye ili\u015fkin pek \u00e7ok yeni kavram ve m\u00fcesseseyi bar\u0131nd\u0131rd\u0131\u011f\u0131n\u0131 belirten Oturum Ba\u015fkan\u0131 Prof. Dr. Say\u0131n Ziyaettin B\u0130LD\u0130R\u0130C\u0130, panelin kat\u0131l\u0131mc\u0131lara yararl\u0131 olmas\u0131n\u0131 dileyerek panelistleri ve k\u0131saca sunacaklar\u0131 bildirileri tan\u0131tt\u0131.<\/p>

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Hali\u00e7 \u00dcniversitesi \u00d6\u011fretim \u00dcyesi Dr. Say\u0131n Yusuf \u0130LER\u0130, 5520 say\u0131l\u0131 Yasadaki Muafiyetler, \u0130stisnalar, \u0130ndirimler ve Zararlar konulu sunumunda; muafiyet ve istisnalar\u0131n sistematik olarak kendi vergi kanunlar\u0131nda yer almas\u0131 gerekti\u011fini, ancak uygulamada pek \u00e7ok muafiyet, istisna ve indirime da\u011f\u0131n\u0131k bi\u00e7imde – vergi d\u0131\u015f\u0131 di\u011fer kanunlarla vergi kanunlar\u0131n\u0131n farkl\u0131 maddelerinde yer verildi\u011fini, bunun da vergi uygulamalar\u0131nda pek \u00e7ok karma\u015fay\u0131 beraberinde getirdi\u011fini belirtti. Say\u0131n \u0130leri panel bildirisinde, yeni Yasada yer alan i\u015ftirak kazan\u00e7lar\u0131, yurt d\u0131\u015f\u0131nda elde edilen kazan\u00e7, yurt d\u0131\u015f\u0131 i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131, yurt d\u0131\u015f\u0131 \u015fube kazanc\u0131 ve yurt d\u0131\u015f\u0131 \u015fube faaliyetleri istisnalar\u0131, ta\u015f\u0131nmazlar ve i\u015ftirak hisseleri ile kurucu senetleri, intifa senetleri ve r\u00fc\u00e7han hakk\u0131, T\u00fcrkiye’de kurulu fonlar ve yat\u0131r\u0131m ortakl\u0131klar\u0131 kazan\u00e7 istisnas\u0131, yat\u0131r\u0131m indirimi, TMSF ve banka istisnas\u0131 ile serbest b\u00f6lgelerde elde edilen kazan\u00e7 istisnalar\u0131n\u0131n uygulama y\u00f6ntem ve ko\u015fullar\u0131 konular\u0131nda a\u00e7\u0131klamalarda bulundu.<\/p>

Yeminli Mali M\u00fc\u015favir (Eski Hesap Uzman\u0131) Say\u0131n Erdo\u011fan SA\u011eLAM ise, Vergi G\u00fcvenlik M\u00fcesseseleri ba\u015fl\u0131\u011f\u0131 alt\u0131nda sundu\u011fu bildirisinde, Transfer Fiyatland\u0131rmas\u0131, Vergi Cennetleri Stopaj\u0131, Kontrol Edilen Yabanc\u0131 Kurum Kazanc\u0131 ve \u00d6rt\u00fcl\u00fc Sermaye konular\u0131n\u0131 powerpoint sunular\u0131 ile destekleyerek vergi sistemimize yeni getirilen kavramlar\u0131 uygulamac\u0131larda herhangi bir duraksamaya yer vermeyecek bi\u00e7imde ak\u0131c\u0131 bir \u00fcslupla aktard\u0131. 1.1.2007 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren Transfer Fiyatland\u0131rmas\u0131n\u0131n eskiden uygulanan \u00f6rt\u00fcl\u00fc kazan\u00e7 da\u011f\u0131t\u0131m\u0131n\u0131n daha modern ve uluslararas\u0131 ge\u00e7erli\u011fi olan kavramlarla yenile\u015ftirilmi\u015f bi\u00e7imi oldu\u011funu belirten Sa\u011flam, eski uygulamada vergi idaresine ait olan ispat k\u00fclfetinin bu uygulama ile vergi m\u00fckellefine y\u00fcklendi\u011fini, bu konuda 1 Seri No.lu Tebli\u011fde yap\u0131lan a\u00e7\u0131klamalar\u0131n s\u0131n\u0131rl\u0131 oldu\u011funu ve yeni tebli\u011f haz\u0131rl\u0131\u011f\u0131n\u0131n s\u00fcrd\u00fcr\u00fcld\u00fc\u011f\u00fcn\u00fc a\u00e7\u0131klad\u0131. Sa\u011flam bildirisinde, Vergi cenneti stopaj\u0131 konusunda da \u00e7arp\u0131c\u0131 a\u00e7\u0131klamalarda bulunarak 1.1.2006 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmesine kar\u015f\u0131n Bakanlar Kurulu’nun halen hangi \u00fclkelerin kapsam dahilinde oldu\u011funa y\u00f6nelik belirlemeyi yapmad\u0131\u011f\u0131 nedeniyle m\u00fcessesenin fiilen uygulanamad\u0131\u011f\u0131n\u0131 ve Cayman adalar\u0131 gibi vergi cennetleri arac\u0131l\u0131\u011f\u0131yla vergisiz kazan\u00e7 elde edilmesine devam edilebilece\u011fini vurgulad\u0131.<\/p>

Konu\u015fmas\u0131n\u0131n son b\u00f6l\u00fcm\u00fcnde, 2006 y\u0131l\u0131na ili\u015fkin olarak verilecek Kurumlar Vergisi beyannamelerinin doldurulmas\u0131 ile ilgili baz\u0131 konular\u0131n tart\u0131\u015fmal\u0131 oldu\u011funu belirten Sa\u011flam, serbest b\u00f6lge faaliyeti ile ilgili finansal gelirler, 2006 y\u0131l\u0131 ba\u015f\u0131ndan yat\u0131r\u0131m indiriminin kald\u0131r\u0131ld\u0131\u011f\u0131 8 Nisan 2006 tarihine kadar olan d\u00f6nemde yeni ba\u015flayan yat\u0131r\u0131mlar\u0131n durumu, yat\u0131r\u0131m indiriminden yararlanan kurumlara vergi oran\u0131 olarak genel oran yerine % 30 oran\u0131n\u0131n uygulanmas\u0131, ge\u00e7ici vergi i\u00e7in yap\u0131lan yat\u0131r\u0131m indiriminden yararlanma tercihinin kurumlar vergisi i\u00e7in y\u0131l sonunda de\u011fi\u015ftirilip de\u011fi\u015ftirilemeyece\u011fi, ge\u00e7mi\u015f y\u0131l zararlar\u0131n\u0131n istenirse yat\u0131r\u0131m indiriminden \u00f6nce mahsup edilip edilemeyece\u011fi ve dar m\u00fckellef kurumlara yap\u0131lan k\u00e2r da\u011f\u0131t\u0131mlar\u0131nda, yat\u0131r\u0131m indirimi kaynakl\u0131 kazanca anla\u015fmadaki avantajl\u0131 oran\u0131n uygulan\u0131p uygulanmayaca\u011f\u0131n\u0131n \u00e7\u00f6z\u00fcme kavu\u015fturulmas\u0131 gerekti\u011fini belirtti.<\/p>

Say\u0131n Sa\u011flam’\u0131n konu\u015fmas\u0131ndan sonra oturuma Say\u0131n B\u0130LD\u0130R\u0130C\u0130 taraf\u0131ndan k\u0131sa bir s\u00fcre ara verildi.<\/p>

Oturumun ikinci b\u00f6l\u00fcm\u00fcnde ilk olarak Gelirler Kontrol\u00f6r\u00fc Say\u0131n Mustafa TAN, 5520 say\u0131l\u0131 KVK’nda Dar M\u00fckellef Kurumlar\u0131n Vergilendirilmesi konusundaki d\u00fczenlemelere y\u00f6nelik bildirisini sundu. Yeni yasada dar m\u00fckellef kurumlar\u0131n vergileme esaslar\u0131n\u0131n ayr\u0131 maddelerde d\u00fczenlendi\u011fini, buna ili\u015fkin h\u00fck\u00fcmlerin 22-30’uncu maddeler aras\u0131nda yer ald\u0131\u011f\u0131n\u0131 belirten Tan bildirisinde, kanuni merkez, i\u015f merkezini tan\u0131mlayarak, safi kurum kazanc\u0131, indirilecek ve indirilmeyecek giderler; beyan esaslar\u0131, beyanname verme zaman\u0131, y\u0131ll\u0131k-ge\u00e7ici-\u00f6zel beyanname uygulamalar\u0131na de\u011fgin d\u00fczenlemeler, vergi oranlar\u0131, Gelir Vergisi Kanunu’nun ge\u00e7ici 67. maddesinin dar m\u00fckellef kurumlar\u0131n vegilendirilmesine y\u00f6nelik farkl\u0131 uygulamalar\u0131 ve tevkif yoluyla vergileme esaslar\u0131 konusunda a\u00e7\u0131klamalarda bulundu.<\/p>

Tan, T\u00fcrkiye’de i\u015fyeri veya daimi temsilci vas\u0131tas\u0131yla elde edilen kazan\u00e7lar\u0131n vergilemesinin tam m\u00fckellef kurumlarla ayn\u0131 h\u00fck\u00fcmlere tabi oldu\u011funu, ticari ve zirai kazan\u00e7lar d\u0131\u015f\u0131nda kalan kazan\u00e7 ve iratlar hakk\u0131nda GVK\u2019nun bu kazan\u00e7 ve iratlara ili\u015fkin h\u00fck\u00fcmlerinin uygulanaca\u011f\u0131n\u0131; T\u00fcrkiye’de elde edilen kazan\u00e7lar\u0131n beyan esas\u0131na g\u00f6re ve kesinti yoluyla olmak \u00fczere iki ayr\u0131 y\u00f6ntemle vergilendirilece\u011fini, ayr\u0131ca dar m\u00fckelleflerin y\u0131ll\u0131k kurumlar vergisi beyannamesini nisan ay\u0131n\u0131n 1 ila 25’i aras\u0131nda vereceklerini, \u00f6zel beyannamenin ise dar m\u00fckellef kurumun kazan\u00e7lar\u0131n\u0131n GVK’nun m\u00fckerrer 80’nci maddesinde say\u0131lan di\u011fer kazan\u00e7 ve iratlardan ibaret olmas\u0131 halinde kazanc\u0131n elde edildi\u011fi tarihten itibaren 15 g\u00fcn i\u00e7inde verilece\u011fini a\u00e7\u0131klad\u0131.<\/p>

Oturum Ba\u015fkan\u0131 Prof. Dr. Say\u0131n Ziyaettin B\u0130LD\u0130R\u0130C\u0130, oturumun son konu\u015fmac\u0131s\u0131 YMM (Eski Gelirler Kontrol\u00f6r\u00fc) Dr. Say\u0131n Ahmet KAVAK’a s\u00f6z vermeden \u00f6nce, Maliye Okulu mezunlar\u0131na \u00f6zg\u00fc sayg\u0131 ve sevgi s\u0131n\u0131rlar\u0131 \u00e7er\u00e7evesinde “Ahmet A\u011fabey’in vergisel ve mali konulara hakimiyetinin ve panellerin aran\u0131lan ismi olmas\u0131n\u0131n yan\u0131s\u0131ra kendilerinin \u015fiir kitaplar\u0131n\u0131n da bulundu\u011funu” an\u0131msatarak belki bu \u00f6zelli\u011finden de yararlan\u0131labilece\u011fini belirtmi\u015f ise de Say\u0131n KAVAK konuyu espri ile kar\u015f\u0131layarak “\u015fiiri ba\u015fka bir oturuma b\u0131rakman\u0131n yerinde olaca\u011f\u0131n\u0131” belirtti.<\/p>

YMM, Dr. Say\u0131n KAVAK, s\u00f6zlerine yine bir espri ile ba\u015flayarak “i\u015fb\u00f6l\u00fcm\u00fcnde yeni Kurumlar Vergisi Kanunu’nun en \u00f6nemli ve zor k\u0131s\u0131mlar\u0131n\u0131 di\u011fer panelistlere b\u0131rakmakla uyan\u0131kl\u0131k g\u00f6sterdi\u011fini, \u00e7\u00fcnk\u00fc Kurumlar Vergisi M\u00fckelleflerine Yap\u0131lan \u00d6demelerde Vergi Kesintisi ve \u00d6denen Vergileri Mahsubu konulu bildirinin bir \u00e7ok k\u0131sm\u0131n\u0131n di\u011fer panelistler taraf\u0131ndan zaten a\u00e7\u0131kland\u0131\u011f\u0131n\u0131” anlatt\u0131.<\/p>

Kavak, bildirisini be\u015f b\u00f6l\u00fcme ay\u0131rarak tam m\u00fckellef kurumlara yap\u0131lan \u00f6demelerde vergi kesintisi, dar m\u00fckellefiyete tabi kurumlara yap\u0131lan \u00f6demelerde vergi kesintisi, yurt i\u00e7inde kesinti yoluyla \u00f6denen kurumlar vergisinin mahsubu, Gelir Vergisi Kanunu’nun Ge\u00e7ici 67. maddesi uyar\u0131nca yap\u0131lan kesintini mahsubu ve yurt d\u0131\u015f\u0131nda \u00f6denen vergilerin mahsubu konular\u0131nda a\u00e7\u0131klamalarda bulundu. Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yap\u0131lan \u00e7e\u015fitli d\u00fczenlemelerin hukuka ayk\u0131r\u0131l\u0131\u011f\u0131 ve \u00e7eli\u015fkileri bulundu\u011funu belirten Kavak, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununda yap\u0131lan en yeni d\u00fczenlemenin tam m\u00fckellefiyete tabi kurumlar vergisi m\u00fckelleflerine yap\u0131lan bir k\u0131s\u0131m \u00f6demelerden G.V.K.nun 94\u2019\u00fcnc\u00fc maddesine g\u00f6re yap\u0131lan gelir vergisi kesintisinin bu kanun b\u00fcnyesine ta\u015f\u0131nmas\u0131 ve yap\u0131lan kesintinin de kurumlar vergisi kesintisi olarak adland\u0131r\u0131lmas\u0131 oldu\u011funu; ancak bu yeni d\u00fczenlemeye ra\u011fmen, G.V.K.nun ge\u00e7ici 67\u2019nci maddesi h\u00fckm\u00fcn\u00fcn, bir k\u0131s\u0131m menkul sermaye iratlar\u0131ndan yap\u0131lacak vergi kesintisinde eski uygulamada her hangi bir de\u011fi\u015fiklik olmad\u0131\u011f\u0131 takdirde, 31.12.2015 tarihine kadar s\u00fcrd\u00fcrece\u011fini, dolay\u0131s\u0131yla yeni Gelir Vergisi Kanunu’nun haz\u0131rlan\u0131\u015f\u0131 s\u0131ras\u0131nda ge\u00e7ici 67\u2019nc\u0131 maddenin yukar\u0131daki h\u00fckme uygun hale getirilmesinin yerinde olaca\u011f\u0131n\u0131 vurgulad\u0131.<\/p>

Panelin son b\u00f6l\u00fcm\u00fcnde, g\u00fcn\u00fcn an\u0131s\u0131n\u0131 ya\u015fatmak bak\u0131m\u0131ndan Maliye Okulu Mezunlar\u0131 Derne\u011fi \u0130stanbul \u015eube Ba\u015fkanl\u0131\u011f\u0131nca panelistler i\u00e7in haz\u0131rlanan te\u015fekk\u00fcr plaketleri, \u0130VDB M\u00fckellef Hizmetleri Tahsilat ve Destek Hizmetleri Grup M\u00fcd\u00fcr Vekili Say\u0131n Mehmet Ali \u00c7ET\u0130N; M\u00fckellef Hizmetleri Di\u011fer Vergiler, Bo\u011fazi\u00e7i ve Marmara Uygulama Grup M\u00fcd\u00fcr Vekili Say\u0131n Halit \u00d6ZDEM\u0130R, Anadolu Kurumlar Uygulama Grup M\u00fcd\u00fcr Vekili Say\u0131n B\u00fclent SARIG\u00dcL ve Onursal Genel Ba\u015fkan\u0131m\u0131z Say\u0131n Mehmet KAYA taraf\u0131ndan verildi.<\/p>

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D\u0130\u011eER PANEL G\u00d6R\u00dcNT\u00dcLER\u0130<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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GED\u0130K \u00dcN\u0130VERS\u0130TES\u0130<\/a><\/h2><\/header><\/div><\/div>\n <\/div>\n <\/article>
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Uluslararas\u0131 Sempozyum<\/a><\/h2><\/header><\/div><\/div>\n <\/div>\n <\/article>
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Ankara 2005 Paneli<\/a><\/h2><\/header><\/div><\/div>\n <\/div>\n <\/article>
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Ankara 2002 Panel\u0130<\/a><\/h2><\/header><\/div><\/div>\n <\/div>\n <\/article><\/div>\n
<\/div>\n <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"featured_media":12948,"template":"elementor_header_footer","elemenfoliocategory":[34],"class_list":["post-2265","elemenfolio","type-elemenfolio","status-publish","has-post-thumbnail","hentry","elemenfoliocategory-paneller"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/elemenfolio\/2265","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/elemenfolio"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/elemenfolio"}],"version-history":[{"count":26,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/elemenfolio\/2265\/revisions"}],"predecessor-version":[{"id":13007,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/elemenfolio\/2265\/revisions\/13007"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/12948"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2265"}],"wp:term":[{"taxonomy":"elemenfoliocategory","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Felemenfoliocategory&post=2265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}