İÇİNDEKİLER



BİRİNCİ BÖLÜM

KURUMLAR VERGİSİNİN KONUSU VE MÜKELLEFİYET


I- KURUMLAR VERGİSİNİN KONUSU                                                                                   19

II- KURUMLAR VERGİSİ MÜKELLEFLERİ                                                                             20

A- SERMAYE ŞİRKETLERİ                                                                                                       20

1- Anonim Şirketler                                                                                                                       20

2- Eshamlı Komandit Şirketler                                                                                                        21

3- Limited Şirketler                                                                                                                        22

4- Yatırım Fonları                                                                                                                          22

B- KOOPERATİFLER                                                                                                                 23

C- İKTİSADİ KAMU MÜESSESELERİ                                                                                     23

D- DERNEK, SENDİKA, CEMAAT VE VAKIFLARA AİT İKTİSADİ  İŞLETMELER            25

1- Tanım                                                                                                                                        25

2- Bu Kuruluşların Vergiye Tabi Olma Şartları                                                                                26

E- İŞ ORTAKLIKLARI                                                                                                               27

1- Tanım                                                                                                                                        27

2- İş Ortaklığının Unsurları                                                                                                             28

F- DÖNER SERMAYELER                                                                                                         29

G- DİĞER İŞLETMELER                                                                                                             29

1- Yabancı kurumlar                                                                                                                      29

2- 2021 Sayılı Kanuna Tabi Kurumlar                                                                                            30

3- Yabancı Bankalar                                                                                                                      30

4- Özel Finans Kurumları                                                                                                               30

III- MUAFLIKLAR                                                                                                                      31

A- TANIM                                                                                                                                   31

B- MUAFİYET TANINAN KURUMLAR                                                                                   31

1- İktisadi Kamu Kurumları                                                                                                            31

2- Bilimsel Araştırma Geliştirme Faaliyetinde Bulunan Kurum ve Kuruluşlar                                     34

C- DİĞER MUAFİYETLER                                                                                                         35

IV- KURUMLAR VERGİSİNDE MÜKELLEFİYET ŞEKİLLERİ                                               38

A- TAM MÜKELLEFİYET                                                                                                          38

1- Kanuni Merkez                                                                                                                         38

2- İş Merkezi                                                                                                                                 38

B- DAR MÜKELLEFİYET                                                                                                          39

1- Tanım                                                                                                                                        39

2- Dar Mükellef Kurum Kazancında Elde Etme                                                                              40

a- Ticari Kazançlar                                                                                                                        40

b- Ücretler                                                                                                                                     41

c- Serbest  Meslek Kazançları                                                                                                       41

d- Zirai Kazançlar                                                                                                                          41

e- Gayrimenkul Sermaye İratları                                                                                                     42

f- Menkul Sermaye İratları                                                                                                             42

g- Diğer Kazançlar ve İratlar                                                                                                          42

C- VERGİ ANLAŞMALARI                                                                                                        43


İKİNCİ BÖLÜM

KURUM KAZANCININ TESPİTİ

I- TAM MÜKELLEF KURUMLARDA KURUM KAZANCININ TESPİTİ                               47

A- KURUM KAZANCININ NİTELİĞİ                                                                                      47

B- KURUM KAZANCININ TESPİTİNDE İNDİRİLECEK GİDERLER                                    50

1- Gelir Vergisi Kanunu Uyarınca İndirilecek Giderler                                                                     50

a- Genel Giderler                                                                                                                           50

aa- Taşıt Araçlarının Kira Giderleri                                                                                                 52

ab- Temsil ve Ağırlama Giderleri                                                                                                    53

ac- Sigorta Giderleri                                                                                                                       54

ad- Finansal Kiralama Giderleri                                                                                                      54

ae- Reklam Giderleri                                                                                                                      55

af- İlan ve Duyurular                                                                                                                      56

ag- Mesleki Dernek ve Birliklere Ödenen Gider Katkı Payları                                                         56

ah- Yurt Dışı Büro Giderleri                                                                                                           57

aj- Pazarlama Satış Dağıtım Giderleri                                                                                              57

b- Götürü Gider Uygulaması                                                                                                           58

ba- Götürü Gider Kaydedebilecek Mükellefler                                                                               59

bb- Götürü Gider Hesaplanmasına Esas Olan Hasılat                                                                      59

bc- Hasılatın Türk Lirasına Çevrilmesi                                                                                             61

bd- Azami Götürü Gider Tutarı                                                                                                       62

be- Götürü Giderin Muhasebeleştirilmesi                                                                                         62

c- Sosyal Giderler                                                                                                                          63

ca- Hizmet Erbabına Verilen Yemek Bedelleri                                                                                63

cb- İlaç ve Tedavi Giderleri                                                                                                            64

cc- Sigorta Primleri ve Emekli Aidatı                                                                                              65

cd- Giyim Giderleri                                                                                                                        66

d- Zarar, Ziyan ve Tazminatlar                                                                                                        66

da- Zarar, Ziyan ve Tazminat Ticari Faaliyetin Normal İcapları İçinde Doğmuş Olmalıdır                  67

db- Zarar, Ziyan ve Tazminat Mukavelename, İlam  veya Kanun Emrine İstinaden

Doğmuş Olmalıdır                                                                                                                          67

dc- Teşebbüs Sahibinin Suçundan Doğmamış Olmalıdır                                                                   68

dd- Konuyla İlgili Bazı Gider Unsurları                                                                                            69

i- Nakliye Hasarı                                                                                                                            69

ii- Gazetede Yapılan Hakaretler                                                                                                      69

iii- Gayrimeşru Tazminatlar                                                                                                             69

iv- İş Kazaları                                                                                                                                69

v- Tahliye Tazminatları                                                                                                                   69

e- Seyahat ve İkamet Giderleri                                                                                                       70

f- Taşıt Giderleri                                                                                                                             72

g- Ayni Vergi, Resim ve Harç Ödemeleri                                                                                        72

h- Amortismanlar                                                                                                                           73

ha- Amortisman Uygulaması                                                                                                           73

hb- Fevkalade Amortisman                                                                                                            74

hc- Amortisman Hesaplama Yöntemleri                                                                                          75

hd- Yeniden Değerleme                                                                                                                 77

he- Yeniden Değerleme Değer Artışı                                                                                              79

hf- Yeniden Değerleme Sonrası Amortisman Hesaplanması                                                             80

j- İşveren Tarafından Ödenen Sendika Aidatları                                                                              80

k- Bireysel Emeklilik Sistemi İçin Ödenen Katkı Payları                                                                  80

l- Maliyet Bedeli Artırımı                                                                                                                81

la- Maliyet Bedeli Artırımına Konu Olabilecek İktisadi Kıymetler Şunlardır                                      81

i- Gayrimenkuller                                                                                                                           81

ii- İştirak Hisseleri                                                                                                                          82

iii- Amortismana Tabi Diğer İktisadi Kıymetler                                                                                83

iv- Uygulama Esasları                                                                                                                     84

v- İnşaata Tahsis Edilen Arsalarda Maliyet Bedeli Artırımı                                                               88

vı- Kat Karşılığında Arsa Teminlerinde Maliyet Bedeli Artırımı                                                        90

2- Kurumlar Vergisi Kanunu Uyarınca Hasılattan İndirilecek Giderler                                              91

a- Hisse Senetleri ve Tahvillerin İhraç Giderleri                                                                               91

b- Kuruluş ve Örgütlenme Giderleri                                                                                                91

c- Genel Kurul Toplantıları, Birleşme, Fesih ve Tasfiye Giderleri                                                      93

d- Sigorta Teknik İhtiyatları                                                                                                            94

da- Muallak Hasarlara Mahsus Tazminat Karşılıkları                                                                       94

db- Cari Muhataralara Mahsus İhtiyatlar                                                                                         95

dc- Riyazi İhtiyatlar                                                                                                                        95

e- Eshamlı Komandit Şirketlerde Komandite Ortağın Kâr Payı                                                        96

f- Bağış ve Yardımlar                                                                                                                     97

fa- Genel Esaslar                                                                                                                            97

fb- Bağış ve Yardım Üst Sınırının Hesaplanması                                                                              98

fc- Özel Kanunlarda Öngörülen Bağış ve Yardımlar                                                                        99

g- Geçmiş Yıl Zararları                                                                                                                  100

h- Faizsiz Olarak Kredi Verenlere Ödenen Kâr Payları                                                                  102

3- Hasılattan İndirilecek Diğer Giderler                                                                                          103

a- Kurum Çalışanlarına Ödenen Temettü İkramiyesi                                                                       103

b- Tasarruf Mevduatı Sigorta Fonuna Bankalarca Yatırılan Tutarlar                                                103

c- Uluslararası Resmi Spor Organizasyonları İle Gençlik ve Spor Genel Müdürlüğünce

 Uygun Görülen Spor Tesisleri İçin Yapılan Ayni ve Nakdi Ödemeler                                             103

d- Karşılıklar                                                                                                                                105

da- Menkul Kıymetler Değer Düşüklüğü Karşılığı                                                                           105

db- Şüpheli Alacak Karşılığı                                                                                                          106

dc- Değersiz Alacaklar                                                                                                                  109

dd- Stok Değer Düşüklüğü Karşılığı                                                                                              110

de- Kıdem Tazminatı Karşılığı                                                                                                       111

C- KURUM KAZANCININ TESPİTİNDE İNDİRİLEMEYECEK GİDERLER                        112

1- Gelir Vergisi Kanunu Uyarınca Hasılattan İndirilemeyecek Giderler                                            113

a- Teşebbüs Sahibi ile Eşinin ve Çocuklarının İşletmeden Çektikleri Paralar veya Aynen

Aldıkları Sair Değerler                                                                                                                   113

b- Teşebbüs Sahibinin Kendisine, Eşine, Küçük Çocuklarına İşletmeden Ödenen Aylıklar,

 Ücretler, İkramiyeler,   Komisyonlar ve Tazminatlar                                                                      115

c- Teşebbüs Sahibinin İşletmeye Koyduğu Sermaye İçin Yürütülecek Faizler                                  115

d- Teşebbüs Sahibinin, Eşinin ve Küçük Çocuklarının  İşletmede Cari Hesap veya Diğer

Şekillerdeki  Alacakları Üzerinden Yürütülecek Faizler                                                                   116

e- Her Türlü Para Cezaları ve Vergi Cezaları İle Teşebbüs Sahibinin Suçlarından

Doğan Cezalar                                                                                                                              116

ea- Gecikme Faizi                                                                                                                         117

eb- Gecikme Zammı                                                                                                                     118

ec- Tecil Faizi                                                                                                                               118

f- Bazı Deniz ve Hava Taşıtlarının Gider ve Amortismanları                                                             119

g- Yeniden Değerleme Yapan veya Stoklarını LİFO Yöntemine Göre Değerleyen

 İşletmelerin Kısıtlamaya Tabi Finansman Giderleri                                                                         120

ga- Gider Kısıtlaması Yapmak Zorunda Olanlar                                                                             121

gb- Kısıtlamaya Konu Giderler ve Nitelikleri                                                                                  122

gc- Finansman Giderlerinde Netleştirme                                                                                         124

2- Kurumlar Vergisi Kanunu Uyarınca Hasılattan İndirilemeyecek Giderler                                     126

a- Öz Sermaye Üzerinden Ödenen veya Hesaplanan Faizler                                                           126

b- Örtülü Sermaye Üzerinden Ödenen veya Hesaplanan Faizler                                                     127

c- Sermaye Şirketlerince Dağıtılan Örtülü Kazançlar                                                                      131

ca- Mal Alımı, Satımı, İmalatı ve İnşaat İşleri İle Hizmet İşlemleri                                                    133

cb- Kiralama ve Kiraya Verme İşlemleri                                                                                        133

cc- Ödünç Para Alma ve Verme İşlemleri                                                                                      134

cd- Ücret Ödemelerinde                                                                                                               134

ce- Hazine Zararı                                                                                                                          134

d- İhtiyat Akçeleri                                                                                                                         135

e- Dar Mükellef Kurumlara Özgü İndirilemeyecek Giderler                                                            135

f- Kurumlar Vergisi İle Her Türlü Para Cezaları                                                                              136

g- Yönetim Kurulu Başkan ve Üyelerine Verilen Kâr Payları                                                          136

h- Menkul Kıymet Pazarlama Komisyonları                                                                                   136

g- Gecikme Faizleri                                                                                                                       137

j- Deniz ve Hava Taşıtlarının Giderleri İle Amortismanları                                                               137

k- Yabancı Kaynak Finansman Giderlerinin Kısıtlamaya Tabi Olan Kısmı                                       138

3- İndirilemeyecek Diğer Giderler                                                                                                  138

a- Hırsızlık ve Dolandırıcılıktan Meydana Gelen Zararlar                                                                138

aa- Genel Giderler Açısından                                                                                                         139

ab- Değer Düşen Mallar Açısından                                                                                                139

ac- Fevkalade Amortisman Ayrılması Açısından                                                                             140

ad- Yapılması Gereken İşlemler                                                                                                     140

b- Maliyet Bedeline Dahil Edilmesi Gereken Harcamalar                                                                141

c- VUK Hükümlerine Uygun Olmayan Reeskont Faiz Giderleri                                                      141

d- Peşin Ödenen Giderler                                                                                                              142

e- VUK’da Düzenlenmeyen Karşılıklar                                                                                          143

f- Fazladan Ayrılan Amortismanlar                                                                                                 143

g- Nedeni Bulunamayan Sayım ve Tesellüm Noksanları                                                                  144

ga- Stok Sayım Fazlaları                                                                                                               145

D- SAFİ KURUM KAZANCININ TESPİTİNDE ÖZELLİK ARZ EDEN DURUMLAR           145

1- Zirai Faaliyetten Doğan Kazançlar                                                                                             145

2- İhtiyat Akçeleri ve Banka Provizyonlarının Dağıtımı                                                                    146

II- DAR MÜKELLEF KURUMLARDA KURUM KAZANCININ TESPİTİ                             147

A- GENEL OLARAK                                                                                                                 147

B- YABANCI ULAŞTIRMA KURUMLARINDA MATRAH TESPİTİ                                     147

1- Genel Olarak                                                                                                                            147

2- Arızi Olarak Yapılan Taşıma İşleri                                                                                             148

3- Devamlı Olarak Yapılan Taşıma İşleri                                                                                        149

4- Kurum Kazancının Hesaplanması                                                                                              149

a- Türkiye’de Elde Edilen Hasılat                                                                                                  149

aa- Kara Ulaştırmalarında Yolcu, Yük ve Bagaj Taşıma Ücreti                                                       149

ab- Deniz ve Hava Ulaştırmalarında Yolcu, Yük ve Bagaj Taşıma Ücreti                                        150

b- Ortalama Emsal Oranları                                                                                                           150

c- Kazancın Hesaplanması                                                                                                            151

d- Hesaplanacak Vergiler                                                                                                              151

III- TAAHHÜT İŞLERİNDE KAZANÇ TESPİTİ                                                                       152

A- TAAHHÜT İŞLERİNDE MALİYET OLUŞUMU                                                                  152

1- Doğrudan Maliyetler                                                                                                                 152

2- Dolaylı Maliyetler                                                                                                                     153

3- Müşterek Giderlerin Dağıtımı                                                                                                    153

B- TAAHHÜT İŞLERİNDE HASILATLAR                                                                                156

C- TAAHHÜT İŞLERİNDE VERGİLEME ESASLARI                                                              157

1- Tanım                                                                                                                                       157

2- İşin Başlaması ve Bitimi                                                                                                             158

a- İşin Başlaması                                                                                                                           158

b- İşin Bitimi                                                                                                                                 159

3- Vergileme Esasları                                                                                                                    160

a- Kaynakta Kesinti Usulü                                                                                                            160

b- Kazanç Vergileri                                                                                                                       162

c- Geçici Vergi                                                                                                                             163

ca- Yıl İçinde Tamamlanan Taahhüt İçi Zararının Mahsubu                                                             164

D- ÖZEL İNŞAATLARDA DURUM                                                                                          165

IV- TASFİYE, DEVİR, BİRLEŞME VE BÖLÜNME HALİNDE KURUM KAZANCI             167

A- TASFİYE                                                                                                                               167

1- Genel Olarak                                                                                                                            167

2- Tasfiye Dönemi                                                                                                                        167

3- Tasfiye Kârı                                                                                                                             168

4- Tasfiye Sonucunun Kesin Olarak Saptanması ve Tasfiye Beyannamesi                                       169

B- BİRLEŞME                                                                                                                             170

C- DEVİR                                                                                                                                    170

D- BÖLÜNME VE HİSSE DEĞİŞİMİ                                                                                        171

E- BİRLEŞME, DEVİR VE BÖLÜNME HALİNDE VERGİLEME                                            171

1- Birleşme Halinde                                                                                                                      171

2- Devir Halinde                                                                                                                           172

3- Bölünme ve Hisse Değişimi Halinde                                                                                           172



ÜÇÜNCÜ BÖLÜM

İSTİSNALAR

I- GİRİŞ                                                                                                                                       177

II- TANIM VE YASAL ÇERÇEVE                                                                                            178

III- İSTİSNA-MUAFİYET AYIRIMI                                                                                          180

IV- KURUMLAR VERGİSİ İSTİSNALARI                                                                               181

A- İŞTİRAK KAZANÇLARI İSTİSNASI                                                                                  181

B- RİSTURN İSTİSNASI                                                                                                           182

1- Tanım                                                                                                                                       182

2- İstisnadan Yararlanma Şartları                                                                                                   183

3- İstisnanın Hesaplanması                                                                                                            184

C- TURİZM HASILAT İSTİSNASI                                                                                            186

D- YATIRIM FONLARI VE YATIRIM ORTAKLIKLARI PORTFÖY

KAZANCI İSTİSNASI                                                                                                               189

1- Gelir Vergisi Tevkifatı                                                                                                               192

2- Ortak Bünyesinde Vergileme                                                                                                    193

a- Katılma Belgesi veya Hisse Senedi Karşılığı Sağlanan Kâr Payının Gerçek Kişilerce

 Elde Edilmesi                                                                                                                               193

b- Katılma Belgesi veya Hisse Senedi Karşılığı Sağlanan Kâr Paylarının Kurumlar

Tarafından Elde Edilmesi                                                                                                               195

c- Dar Mükellefiyete Tabi Yatırım Fonlarının Portföy Kazançları                                                    195

E- RÜÇHAN HAKKI SATIŞ KAZANCI VE EMİSYON PRİMİ İSTİSNASI                           197

F- KALKINMADA ÖNCELİKLİ YÖRELERDE YAPILAN EĞİTİM, SAĞLIK VE

SPOR TESİSLERİNE İLİŞKİN İSTİSNA                                                                                  198

G- YURT DIŞINDA YAPILAN İNŞAAT, ONARMA, MONTAJ İŞLERİ VEV

 TEKNİK HİZMETLERDEN SAĞLANAN KAZANÇLARA İLİŞKİN İSTİSNA                     200

H- İŞTİRAK HİSSELERİ VEYA GAYRİMENKULLERİN SATIŞI İLE ÜRETİM VE

TURİZM TESİSLERİNİN AYNİ SERMAYE  OLARAK KONULMASINDAN

DOĞAN KAZANÇLARA İLİŞKİN İSTİSNA                                                                           204

1- İstisnanın Mahiyeti                                                                                                                    204

2- İştirak Hisseleri ve Gayrimenkullerin Satışından Doğan Kazançlara İlişkin İstisna                        208

a- İstisnadan Yararlanacak Mükellefler                                                                                          208

b- İstisnaya Konu Edilecek İktisadi Kıymetler                                                                                208

ba- İştirak Hissesi                                                                                                                         208

bb- Gayrimenkuller                                                                                                                       209

c- İstisna Uygulama Şartları                                                                                                           209

ca- İştirak Hisseleri Veya Gayrimenkullerin İki Tam Yıl Süre İle Aktifte Bulundurulması                  209

cb- Gayrimenkul veya Menkul Kıymet Ticareti ile Uğraşmaları                                                       210

cc- Holding Şirketlerde Uygulama                                                                                                 211

cd- Sermaye Artırımının Gerçekleştirilmesi                                                                                     211

ce- Sermayeye Eklenen Bu Kazançların İşletmeden Çekilmesi                                                        212

cf- Diğer Hususlar                                                                                                                         212

d- İstisna Tutarının Hesaplanması                                                                                                   213

da- Peşin Satışlarda                                                                                                                      213

db- Vadeli Satışlarda İstisnanın Uygulanması                                                                                  214

e- Stopaj Gelir Vergisi Açısından İstisnanın Durumu                                                                       215

3- Üretim ve Turizm Tesisleri ile Bu Tesislere İlişkin Gayrimenkullerin Yeni Kurulacak

Sermaye Şirketlerine Ayni Sermaye Olarak Konulmasından Doğan Kazançlara İlişkin İstisna          216

a- Üretim veya Turizm Tesislerinin Tamamının Ayni Sermaye Olarak Konulması                             217

b- Üretim veya Turizm Tesislerinin Kısmen Ayni Sermaye Olarak Konulması                                  217

ba- Üretim veya Turizm Tesisleri İle Bu Tesislere İlişkin Gayrimenkullerin Teşvik

Belgeli Yatırım Yapmak Üzere Kurulacak Sermaye Şirketlerine Ayni Sermaye Olarak

 Konulması                                                                                                                                   218

bb- Üretim veya Turizm Tesisleri İle Bu Tesislere İlişkin Gayrimenkullerin Teşvik

 Belgesi Olmaksızın Yatırım Yapmak Üzere Yeni Kurulacak Anonim Şirketlere Ayni

Sermaye Olarak Konulması                                                                                                           219

I- BANKA VE ÖZEL FİNANS KURUMLARININ MALİ YAPISININ

 GÜÇLENDİRİLMESİ                                                                                                                221

1- İstisnadan Yararlanacak Mükellefler                                                                                          224

2- İstisnanın Konusu                                                                                                                     225

a- Kazanca Bağlı İstisnalar                                                                                                            225

aa- Kurumlar Vergisi                                                                                                                     225

ab- Stopaj Gelir Vergisi                                                                                                                226

b- Zarar İstisnası                                                                                                                           227

c- Diğer İstisnalar                                                                                                                          228

3- İstisnadan Yararlanma Koşulları                                                                                                229

J- YATIRIM İNDİRİMİ İSTİSNASI                                                                                           230

1- Kapsam                                                                                                                                   230

a- Yatırım İndiriminden Faydalanacak Mükellefler                                                                          231

b- Öngörülen Yatırım İndirimi Uygulaması                                                                                      232

2- Yatırım İndiriminden Yararlanma Koşulları                                                                                233

a- Teşvik Belgesiz Yatırım                                                                                                             233

3- Yatırım İndiriminin Konusu                                                                                                        236

4- Yatırım İndirim Oranı                                                                                                                238

5- Yatırım İndiriminin Başlangıcı ve Uygulama Süresi                                                                      240

6- Yatırım İndiriminde Endeksleme                                                                                                241

7- Geçici Vergide Yatırım İndirimi                                                                                                 241

8- Yatırım İndiriminde Sıralama                                                                                                     243

9- Yatırım İndirimine Konu Aktif Değerlerin Satış ve Devri                                                             244

a- Satan ve Devreden Yönünden                                                                                                   244

b- Satın veya Devir Alan Yönünden                                                                                               245

10- Uygulama Örneği                                                                                                                    245

K- 11 OLAĞANÜSTÜ HAL BÖLGESİNDE VE KALKINMADA ÖNCELİKLİ

 YÖRELERDE İSTİHDAM YARATILMASI VE YATIRIMLARIN TEŞVİK

EDİLMESİNE İLİŞKİN İSTİSNA                                                                                              248

1- İstisna Uygulama Şartları                                                                                                           250

2- İstisnanın Uygulama Süresi                                                                                                        252

3- İndirimli Vergi Oranları                                                                                                             253

4- Bu Bölgelere İlişkin Vergi Resim Harç İstisnası                                                                          256

L- TÜRK ULUSLARARASI GEMİ SİCİLİNE KAYITLI  GEMİLERİN

 İŞLETMESİNDEN VE DEVRİNDEN ELDE EDİLECEK KAZANÇLARA

 İLİŞKİN İSTİSNA                                                                                                                     258

M- DİĞER İSTİSNALAR                                                                                                           259

V- İSTİSNA UYGULAMASI İLE İLGİLİ DİĞER HUSUSLAR                                                 260

A- KURUMLAR VERGİSİ İSTİSNALARINDA MAHSUP ÖNCELİĞİ                                   260

1- Mahsup Önceliği Bulunan İstisnalar                                                                                           260

2- Mahsup Önceliği Bulunmayan İstisnalar                                                                                     261

3- Geçmiş Yıl Zararları/ İstisna-İndirim Önceliği                                                                             262

B- İSTİSNA KAZANÇLARA İLİŞKİN GİDERLER                                                                  262

C- KURUMLARDA İSTİSNA VERGİLEMESİ                                                                         263

D- İSTİSNA KONUSU İŞLEMLERİN  YEMİNLİ MALİ MÜŞAVİRLERCE TASDİKİ          264

1- Yeniden Değerleme ve Yatırım İndirimi İşlemleri                                                                        265

2- Tasdik Kapsamında Bulunan İndirim ve İstisnaların Tasdik Ettirilmemesinin Sonuçları                 266

VI- TASFİYE, DEVİR, BİRLEŞME VE BÖLÜNME HALLERİNDE İSTİSNA

UYGULAMASI                                                                                                                           267

VII- GEÇİCİ VERGİDE İSTİSNA UYGULAMASI                                                                   270



DÖRDÜNCÜ BÖLÜM

VERGİNİN TARHI VE MAHSUP


I- VERGİNİN TARHI                                                                                                                 275

A- KURUMLAR VERGİSİ                                                                                                         275

B- GELİR VE KURUMLAR VERGİSİ STOPAJI                                                                       276

1- Gelir Vergisi Stopajı                                                                                                                 276

a- GVK Md. 94/6-a Uyarınca Yapılacak Gelir Vergisi Stopajı                                                       276

b- GVK Md. 94/6-a Uyarınca Yapılacak Gelir Vergisi Stopajı                                                      277

ba- GVK Md. 94/6-b-i Bendi Uyarınca Yapılacak Tevkifat                                                           278

bb- GVK Md. 94/6-b-ii Bendi Uyarınca Yapılacak Tevkifat                                                          279

bc- GVK Md. 94/6-b-iii Bendi Uyarınca Yapılacak Tevkifat                                                         281

c- Vakıf ve Dernekler Tarafından Yapılacak Stopaj                                                                       282

2- KVK’nın 24. Maddesi Uyarınca Yapılacak Stopaj                                                                    283

a- Kurumlar Vergisi Tevkifatını Gerektirmeyen Kazanç ve İratlar                                                    284

b- Kurumlar Vergisi Tevkifatı Yapmak Zorunda Olanlar                                                                284

c- Kurumlar Vergisi Tevkifatına Tabi Kazanç ve İratlar                                                                  285

ca- Ücretler                                                                                                                                  286

cb- Serbest Meslek Kazançları                                                                                                     286

cc- Gayrimenkul Sermaye İratları                                                                                                  288

cd- Menkul Sermaye İratları                                                                                                          288

ce- Gayrimaddi Hakların Satış, Devir ve Temlik Karşılığında Alınan Bedeller                                  289

d- Kurumlar Vergisi Tevkifat Esasları                                                                                            289

e- Tevkifat Oranları                                                                                                                       290

II- MAHSUPLAR                                                                                                                        292

A- YABANCI MEMLEKETLERDE ÖDENEN VERGİNİN MAHSUBU                                  293

B- GELİR VE KURUMLAR VERGİSİ STOPAJLARININ MAHSUBU                                    294

1- Dar Mükellef Kurumlarda                                                                                                         294

2- Tam Mükellef Kurumlarda                                                                                                        295

3- Taahhüt İşlerinde Mahsup                                                                                                         295

4- Geçici Verginin Mahsubu                                                                                                          296

III- FİNANSMAN FONU UYGULAMASI                                                                                297

IV- KURUMLARDA VERGİ YÜKÜ                                                                                          300



BEŞİNCİ BÖLÜM

KURUMLAR VERGİSİNİN BEYANI, ÖDENMESİ VE UYGULAMA ÖRNEKLERİ


I- BEYAN                                                                                                                                   303

II- BEYANNAME TÜRLERİ                                                                                                      304

III- BEYANNAMENİN VERİLME VE VERGİNİN ÖDENME ZAMANI                                305

A- KURUMLAR VERGİSİ BEYANNAMESİNDE                                                                    305

B- ÖZEL BEYANNAMEDE                                                                                                       306

C- MUHTASAR BEYANNAMEDE                                                                                           306

IV- BEYANNAME VERİLME YERİ                                                                                          307

A- KURUMLAR VERGİSİ BEYANNAMESİ                                                                            307

B- ÖZEL BEYANNAME                                                                                                            307

C- MUHTASAR BEYANNAME                                                                                                308

1- KVK Md. 24. Uyarınca Verilecek Muhtasar Beyanname                                                          308

2- Diğer Muhtasar Beyannameler                                                                                                  309

V- UYGULAMA ÖRNEKLERİ                                                                                                  309



  • KAYNAKÇA                                                                                                                           349