{"id":15523,"date":"2024-09-13T23:36:45","date_gmt":"2024-09-13T20:36:45","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/?p=15523"},"modified":"2026-01-14T14:09:17","modified_gmt":"2026-01-14T11:09:17","slug":"elde-edilmis-kazanc-vergilendirilir","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=15523","title":{"rendered":"ELDE ED\u0130LM\u0130\u015e KAZAN\u00c7 VERG\u0130LEND\u0130R\u0130L\u0130R!"},"content":{"rendered":"\t\t
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ELDE ED\u0130LM\u0130\u015e KAZAN\u00c7 VERG\u0130LEND\u0130R\u0130L\u0130R!<\/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
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Mesut Koyuncu<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara - 1987<\/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\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t
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<\/p>\n<\/blockquote>\n

Enflasyon D\u00fczeltmesi nedir? Beyan edilmesi gereken kazanc\u0131 olu\u015fturan has\u0131lat, gelir, gider ve maliyet unsurlar\u0131n\u0131n enflasyondan ar\u0131nd\u0131r\u0131larak ari bir kazanc\u0131n beyan\u0131n\u0131 sa\u011flamak m\u0131? Yoksa s\u00fcregelen enflasyon nedeniyle ger\u00e7e\u011fi yans\u0131tmayan mali tablolar\u0131n g\u00fcncellenmesi mi?<\/p>\n

Gelir ve Kurumlar Vergisine Tabi Tutulmada Elde Edilmi\u015f Kazan\u00e7<\/strong><\/p>\n

Gelir Vergisi Kanunu\u2019nun b\u00fct\u00fcn kanunu \u00f6zetleyen birinci maddesi; \u201c\u2026. Gelir bir ger\u00e7ek ki\u015finin bir takvim y\u0131l\u0131 i\u00e7inde <\/em>elde etti\u011fi<\/em><\/strong> kazan\u00e7 ve iratlar\u0131n safi tutar\u0131d\u0131r.\u201d<\/em> Bu madde bana g\u00f6re vergi hukukunun anahtar\u0131d\u0131r.<\/p>\n

Hele madde metninde ge\u00e7en \u201celde etme\u201d kavram\u0131 vergi sistemimizin kilit ta\u015f\u0131d\u0131r. Herhangi bir faaliyetin vergiye tabi olup olmad\u0131\u011f\u0131n\u0131, vergiye tabi olacaksa ne zaman beyan edilece\u011fini belirleyen kavram elde etme kavram\u0131d\u0131r.<\/p>\n

Kurumlar vergisi de gelir vergisine paralel olarak d\u00fczenlenmi\u015ftir. Kurumlar Vergisi Kanunu\u2019nun 6\u2019nc\u0131 maddesinin birinci f\u0131kras\u0131nda;<\/p>\n

\u201cKurumlar vergisi, m\u00fckelleflerin bir hesap d\u00f6nemi i\u00e7inde <\/em>elde ettikleri<\/em><\/strong> safi kurum kazanc\u0131 \u00fczerinden hesaplan\u0131r.\u201d<\/em><\/p>\n

Her iki kanun a\u00e7\u0131s\u0131ndan bir gelir unsurunun hem Gelir hem de Kurumlar Vergisi Kanunu a\u00e7\u0131s\u0131ndan vergiye tabi tutulabilmesinin birinci ko\u015fulu elde etmedir.<\/p>\n

Beyan Edilmesi Gereken Kazanc\u0131 Enflasyondan Ar\u0131nd\u0131rmak<\/strong><\/p>\n

Elde edilen kazan\u00e7 ve irad\u0131 olu\u015fturan has\u0131lat, gelir, gider ve maliyet unsurlar\u0131n\u0131n enflasyondan ar\u0131nd\u0131r\u0131larak safi kazanca ula\u015f\u0131lmas\u0131 \u015feklinde bir d\u00fczenleme yap\u0131labilir. B\u00f6ylelikle m\u00fckelleflerin enflasyondan kaynakl\u0131 gelir ve giderleri t\u0131rpanlanarak Gelir ve Kurumlar Vergisi Kanunlar\u0131n\u0131n ama\u00e7 edindi\u011fi safi kazanca ula\u015f\u0131l\u0131r.<\/p>\n

Mali Tablolar\u0131n Enflasyon D\u00f6nemlerinde G\u00fcncellenmesi<\/strong><\/p>\n

Ku\u015fkusuz y\u00fcksek enflasyon bilan\u00e7omuzun gerek aktifini ve gerekse pasifini ger\u00e7ek durumdan uzakla\u015ft\u0131r\u0131yor. Bu da temelde iki b\u00fcy\u00fck probleme neden oluyor.<\/p>\n

1-Bilan\u00e7odan yararlanan ortaklar, bankalar, alacakl\u0131lar, bor\u00e7lular, kamu idaresi gibi taraflar durumu do\u011fru de\u011ferlendiremiyorlar. Rakamlar ger\u00e7e\u011fi yans\u0131tm\u0131yor.<\/p>\n

2-Bilan\u00e7o kalemlerinin zamanla aktif ve pasiften \u00e7\u0131kmas\u0131 fiktif karlara, reel olmayan gider ve maliyet unsurlar\u0131na neden oluyor.<\/p>\n

Dolay\u0131s\u0131yla bilan\u00e7onun aktif ve pasifi ile ger\u00e7e\u011fi yans\u0131tacak \u015fekilde endekslenmesi bir gereklilik olarak kar\u015f\u0131m\u0131za \u00e7\u0131k\u0131yor.<\/p>\n

Enflasyon D\u00fczeltme Kar veya Zararlar\u0131 Elde Etme Kavram\u0131 ile \u00c7eli\u015fmiyor mu?<\/strong><\/p>\n

Endeksleme sonras\u0131nda ortaya \u00e7\u0131kacak enflasyon d\u00fczeltme farklar\u0131n\u0131n kar veya zarar olarak d\u00f6nem matrah\u0131na eklenmesi d\u00fczeltmeden beklenen amac\u0131 a\u015f\u0131yor. Enflasyon d\u00fczeltmesi kar veya zararlar\u0131 elde etme kavram\u0131 ile ba\u011fda\u015fm\u0131yor.<\/p>\n

Denilebilir ki; Vergi Usul Kanunu’nun de\u011ferlemeye ili\u015fkin di\u011fer h\u00fck\u00fcmleri de elde etme kavram\u0131 ile \u00e7eli\u015fmiyor mu?<\/p>\n

Kanunda yer alan de\u011ferleme esaslar\u0131, elde edilen kazanc\u0131n tespitine y\u00f6nelik esaslar. Safi kazanc\u0131n tespitinde, kurum kazanc\u0131ndan mali kara uzanan yol haritas\u0131nda belirleyici unsurlar. De\u011ferlenmi\u015f iktisadi k\u0131ymetlerin elde edilen kazan\u00e7 ile illiyet ba\u011flar\u0131 var.<\/p>\n

Bu haliyle enflasyon d\u00fczeltmesi di\u011fer de\u011ferleme h\u00fck\u00fcmlerinden farkl\u0131 elde edilmemi\u015f kazanc\u0131\/zarar\u0131 beyana d\u00f6n\u00fc\u015ft\u00fcr\u00fcyor.<\/p>\n

Di\u011fer yandan bu haliyle enflasyon d\u00fczeltmesi, elde edildi\u011finde k\u0131smen veya tamamen istisna olacak unsurlar\u0131 tam olarak matraha ta\u015f\u0131yabiliyor.<\/p>\n

Olmas\u0131 Gereken Ne?<\/strong><\/p>\n

Yukar\u0131da aktarmaya \u00e7al\u0131\u015ft\u0131\u011f\u0131m gibi d\u00f6nem matrah\u0131n\u0131 enflasyondan ar\u0131nd\u0131rmak ba\u015fka \u015fey, bilan\u00e7oyu enflasyona g\u00f6re g\u00fcncellemek ba\u015fka \u015fey.<\/p>\n

Enflasyona g\u00f6re endekslenmi\u015f bilan\u00e7o \u00fczerinden kar veya zarar yaratmaya \u00e7al\u0131\u015fmak bamba\u015fka \u015fey.<\/p>\n

Olmas\u0131 gereken;<\/p>\n

-Beyana tabi kazanc\u0131n enflasyondan ar\u0131nd\u0131r\u0131larak g\u00fcn\u00fcn ko\u015fullar\u0131na g\u00f6re ger\u00e7ek\u00e7i bir matraha ula\u015f\u0131lmas\u0131,<\/p>\n

-Bilan\u00e7onun aktif ve pasifiyle enflasyon d\u00fczeltmesine tabi tutulmas\u0131 ve fark\u0131n bir fon hesab\u0131nda muhafaza edilmesi,<\/p>\n

-D\u00fczeltilmi\u015f k\u0131ymetlerin i\u015fletmeden \u00e7ekilmesi, \u00e7\u0131kmas\u0131 durumunda yeni de\u011ferleriyle i\u015fleme al\u0131nmas\u0131 ve kar\u015f\u0131l\u0131\u011f\u0131ndaki enflasyon d\u00fczeltme fark\u0131n\u0131n kapat\u0131lmas\u0131.<\/p>\n

Dedim ya; bu yaz\u0131 enflasyon d\u00fczeltmesi ad\u0131na ge\u00e7 kalm\u0131\u015f bir yaz\u0131d\u0131r (!)<\/p>\n

Kaynak: Mesut Koyuncu LinkedIn Sayfas\u0131<\/p>\t\t\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>A\u011f\u0131r Vergi Y\u00fck\u00fc ve Yeralt\u0131 Ekonomisi<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>MAL\u0130YE OKULU 100 YA\u015eINDA…<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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MAKALE AR\u015e\u0130V\u0130<\/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\n\t\t\t\tAmme Alacaklar\u0131n\u0131n Takibinde 3. \u015eah\u0131slar \u0130lgili Bor\u00e7 \u0130\u00e7in Kendi Ad\u0131na 6183 Say\u0131l\u0131 Yasan\u0131n 48. Maddesine G\u00f6re Tecil ve Taksitlendirme Olana\u011f\u0131ndan Yararlanabilir mi?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t\n\t\t\t30\/11\/2025\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tB\u0130R M\u00dcKELLEF HEM SAHTE FATURA D\u00dcZENLEME EYLEM\u0130NDEN VE HEM DE KULLANMA EYLEM\u0130NDEN SU\u00c7LANARAK ASL\u0130YE CEZA MAHKEMES\u0130NDE FAH\u0130\u015e CEZA \u0130LE YARGILANAB\u0130L\u0130R M\u0130?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tELDE ED\u0130LM\u0130\u015e KAZAN\u00c7 VERG\u0130LEND\u0130R\u0130L\u0130R!\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t\n\t\t\t13\/09\/2024\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tA\u011f\u0131r Vergi Y\u00fck\u00fc ve Yeralt\u0131 Ekonomisi\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t\n\t\t\t27\/05\/2020\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t“Sat kirala geri al” y\u00f6ntemiyle kredi alanlara vergi tuza\u011f\u0131\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t\n\t\t\t20\/07\/2019\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\t\u0130ktisadi \u0130\u015fletmelerden Derneklere Kar Aktar\u0131m\u0131\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t
\n\t\t\t\t\t\n\t\t\tadminister\t\t<\/span>\n\t\t\t\t\n\t\t\t15\/01\/2018\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Mesut Koyuncu Ankara – 1987 Enflasyon D\u00fczeltmesi nedir? Beyan edilmesi gereken kazanc\u0131 olu\u015fturan has\u0131lat, gelir, gider ve maliyet unsurlar\u0131n\u0131n enflasyondan ar\u0131nd\u0131r\u0131larak ari bir kazanc\u0131n beyan\u0131n\u0131 sa\u011flamak m\u0131? Yoksa s\u00fcregelen enflasyon nedeniyle ger\u00e7e\u011fi yans\u0131tmayan mali tablolar\u0131n g\u00fcncellenmesi mi? Gelir ve Kurumlar Vergisine Tabi Tutulmada Elde Edilmi\u015f Kazan\u00e7 Gelir Vergisi Kanunu\u2019nun b\u00fct\u00fcn<\/p>\n","protected":false},"author":1,"featured_media":12588,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[7,93],"tags":[],"class_list":["post-15523","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-makale","category-tax"],"blocksy_meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/15523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=15523"}],"version-history":[{"count":21,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/15523\/revisions"}],"predecessor-version":[{"id":20649,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/15523\/revisions\/20649"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/12588"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=15523"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=15523"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=15523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}