SMMM<\/strong>
{yootooltip title=[
![\"\"](\"https:\/\/yeni.maliyeokulu.org.tr\/wp-content\/uploads\/2009\/06\/drmustafaalpaslan.gif\")
]}Ankara – 1980{\/yootooltip}<\/p>\nBilindi\u011fi gibi, 193 say\u0131l\u0131 GVK\u2019na g\u00f6re, \u00e7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn minimum %80\u2019nini kaybetmi\u015f bulunanlar birinci derecede engelli, %60\u2019\u0131n\u0131 kaybetmi\u015f bulunanlar ikinci derece engelli ve en az %40\u2019\u0131n\u0131 kaybetmi\u015f olanlar ise \u00fc\u00e7\u00fcnc\u00fc derece engelli olarak kabul edilmektedir. <\/p>\n GVK h\u00fck\u00fcmlerine g\u00f6re engellilik indiriminden;<\/p>\n 1) Engelli \u00fccretliler,<\/p>\n 2) Bakmakla m\u00fckellef oldu\u011fu engelli bulunan \u00fccretli,<\/p>\n 3) Engelli serbest meslek erbab\u0131,<\/p>\n 4) Bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu engelli bulunan serbest meslek erbab\u0131,<\/p>\n 5) Basit usulde vergilendirilen engelliler,<\/p>\n Engelli indiriminden faydalanabileceklerdir. <\/p>\n Bug\u00fcn itibariyle engelli say\u0131lanlar\u0131n \u00e7al\u0131\u015fma g\u00fcc\u00fc kay\u0131p oranlar\u0131na g\u00f6re belirlenen dereceler itibariyle tespit edilen ayl\u0131k engellilik indirim tutarlar\u0131 2013 y\u0131l\u0131 i\u00e7in \u015f\u00f6yledir:<\/p>\n 1. derece engelliler i\u00e7in 800,00 TL\/ayl\u0131k<\/p>\n 2. derece engelliler i\u00e7in 400,00 TL\/ayl\u0131k<\/p>\n 3. derece engelliler i\u00e7in 190,00 TL\/ayl\u0131k<\/p>\n Bu tutarlar, engelli \u00fccretlilerde ve bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu engelli ki\u015fi bulunan \u00fccretlilerde ayl\u0131k gelir vergisi matrah\u0131ndan indirilecektir. Engellilik indirimlerine g\u00f6re 2013 y\u0131l\u0131 ocak ay\u0131nda asgari \u00fccret tutar\u0131 \u00fczerinden \u00fccret alan \u00fccretlilerin faydalanaca\u011f\u0131 gelir vergisi avantajlar\u0131 ise a\u015fa\u011f\u0131da oldu\u011fu gibidir:<\/p>\n 1. derece engelliler i\u00e7in 120,00 TL\/ayl\u0131k<\/p>\n 2. derece engelliler i\u00e7in 60,00 TL\/ayl\u0131k<\/p>\n 3. derece engelliler i\u00e7in 28.50 TL\/ayl\u0131k<\/p>\n Engellilik indiriminde yararlanmak i\u00e7in istenilen belgelerle beraber vergi dairesi ba\u015fkanl\u0131\u011f\u0131ndan veya defterdarl\u0131klardan bu konuda bilgi al\u0131nabilir. Engelli m\u00fcracaatlar\u0131 ise buralara yap\u0131labilir. Konuyla ilgili Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 2013 y\u0131l\u0131nda \u201cengelliler i\u00e7in vergi rehberi\u201d d\u00fczenlemi\u015ftir. Bu rehber, www.gib.gov.tr<\/a> adresinden elektronik olarak ula\u015f\u0131labilir. <\/p>\n \u00d6zetle, engellilerin vergisel anlamda yararlanabilece\u011fi bir\u00e7ok avantajlar bulunmaktad\u0131r. Bunlar k\u0131saca a\u015fa\u011f\u0131da \u00f6zetlenmektedir:<\/p>\n 1) Yukar\u0131da yer verilen vergi indirimi,<\/p>\n 2) G\u00fcmr\u00fck vergisinden istisna edilen e\u015fya (G\u00fcmr\u00fck Kanunu md.167\/12),<\/p>\n 3) \u00d6zel tertibatl\u0131 engelli arac\u0131n\u0131 ithal edilecek ki\u015filer (1 S\u0131ra Nolu G\u00fcmr\u00fck Muafiyeti Tebli\u011fi md.26),<\/p>\n 4) Yurt i\u00e7inden al\u0131nan ara\u00e7larda \u00f6zel t\u00fcketim vergisi ile ilgili istisna,<\/p>\n 5) Motorlu ta\u015f\u0131tlar vergisinden sa\u011flanan vergi avantajlar\u0131,<\/p>\n 6) 3065 say\u0131l\u0131 KDVK\u2019na g\u00f6re sa\u011flanan vergi avantajlar\u0131,<\/p>\n 7) Emlak vergisinde, bina, arsa, arazi vergisi ile ilgili istisna,<\/p>\n <\/p>\n Kaynak: www.MuhasebeTR.com<\/p>\n <\/body> Dr. Mustafa ALPASLANSMMM{yootooltip title=[]}Ankara – 1980{\/yootooltip} Bilindi\u011fi gibi, 193 say\u0131l\u0131 GVK\u2019na g\u00f6re, \u00e7al\u0131\u015fma g\u00fcc\u00fcn\u00fcn minimum %80\u2019nini kaybetmi\u015f bulunanlar birinci derecede engelli, %60\u2019\u0131n\u0131 kaybetmi\u015f bulunanlar ikinci derece engelli ve en az %40\u2019\u0131n\u0131 kaybetmi\u015f olanlar ise \u00fc\u00e7\u00fcnc\u00fc derece engelli olarak kabul edilmektedir. GVK h\u00fck\u00fcmlerine g\u00f6re engellilik indiriminden; 1) Engelli \u00fccretliler, 2) Bakmakla m\u00fckellef oldu\u011fu engelli bulunan \u00fccretli, 3) Engelli serbest […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4712","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4712","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=4712"}],"version-history":[{"count":0,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4712\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4712"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4712"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4712"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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