Publication: Basit Usulde Vergilendirmenin Ekonomik Etkileri
Abstract
Özet: 29. 07.1998 gün ve 23417 mükerrer sayı Resmi Gazete'de yayınlanan 4369 sayılı kanunun 31. maddesi ile gelir vergisi sistemimizdeki "Götürü Usulde Vergilendirme" rejimi kaldırılmış, onun yerine "Basit Usulde Vergilendirme" rejimi ihdas olunmuştur. Bu çerçevede vergiden muaf kişilerle gerçek usulde vergilendirilen kişiler arasında ticari kazanç elde edenler basit usulde vergilendirilirler. Basit usulde vergilendirilebilmek için mükelleflerin kanunda belirtilen hem genel hem de özel şartları birlikte yerine getirmeleri zorunludur. Aksi halde basit usulden yararlanamazlar. Bu usulde mükelleflerin kazançları hasılat ile giderleri arasındaki farktan oluşur. Basit usule tabi mükellefler defter tutmak zorunda değildirler. Buna göre daha önce götürü usulde vergilendirilen mükelleflerden Gelir Vergisi Kanunu'nun 47 ve 48. maddelerinde yazılı genel ve özel şartları 31.12.1998 tarihi itibariyle; taşıyanların ticari kazançları 01.01.1998 tarihinden itibaren Basit Usul'de tespit olunacaktır. Bu çalışmada, Basit Usul'e ilişkin açıklamalar detaylı bir şekilde yer alacaktır.
Abstract: Simply taxation accepted instead of flax-rate taxation is to failed into abeyance with our business income taxation system and 31.matters of 4369 numbered law in official gazette in 29.07.1998 dated day and 23417 repeated numbered. Person whose exempted from tax between applied real tax who gain business income is simply taxation. Eleborates should affect both common also special conditions for simply taxation. Otherwise, they are not useful from simply taxation. Elaborator's incomes are consist of them revenues discrimination them expenses. Elaborates who they use simply taxation don't have obligation about keeping books. As of 01.01.1998 business incomes of elaborates who they used to flax-rate taxation and to being according to common and special conditions registered in 47. and 48. materials of Income Tax Law as of 31.12.1998 dated will be determined according to simply taxation's conditions. In this work details of simply taxation will be given.
Abstract: Simply taxation accepted instead of flax-rate taxation is to failed into abeyance with our business income taxation system and 31.matters of 4369 numbered law in official gazette in 29.07.1998 dated day and 23417 repeated numbered. Person whose exempted from tax between applied real tax who gain business income is simply taxation. Eleborates should affect both common also special conditions for simply taxation. Otherwise, they are not useful from simply taxation. Elaborator's incomes are consist of them revenues discrimination them expenses. Elaborates who they use simply taxation don't have obligation about keeping books. As of 01.01.1998 business incomes of elaborates who they used to flax-rate taxation and to being according to common and special conditions registered in 47. and 48. materials of Income Tax Law as of 31.12.1998 dated will be determined according to simply taxation's conditions. In this work details of simply taxation will be given.