Publication: Küçük ve orta ölçekli işletmelere (kobi) yönelik “gelir vergileri” standardı ve ülkemiz mevzuatı ile karşılaştırılması
Abstract
Ülkemizde, kurumlar vergisi mükellefleri muhasebe kayıtlarını Tek Düzen Muhasebe Sistemine uygun tutmaktadırlar. İşletmeler kârlarını belirlerken ticari kârdan hareketle mali kâra ulaşmakta ve bu mali kâr üzerinden ödenecek kurumlar vergisini hesaplamaktadır. Bu hesaplama sırasında, vergiden istisna edilmiş gelirler ile kanunen kabul edilmeyen giderlerin neden olduğu sürekli farklar dikkate alınmakta ancak dönemsellik ilkesi gereğince ortaya çıkan geçici farkların vergi etkisi dikkate alınmamaktadır. Bu çalışmanın amacı, KOBİ TFRS Bölüm 29 Gelir Vergileri Standardı hükümlerinden hareketle işletmelerin kârlarını analiz etmek ve ticari kâr ile mali kâr hesaplamasında oluşan sürekli farklar ile geçici farkların vergi etkilerinin Tekdüzen Hesap Planı’na göre nasıl muhasebeleştirileceğini örneklerle ortaya koymaktır.
In our country company tax payers keep their accounts according to the uniform chart of accounts. Determining trade profits, companies reach to the taxable profit by taking into consideration the commercial profit and calculate corporation tax according to taxable profit. During this calculation, continuous differences that tax-exempt profit and non-deductible expenses caused are considered, however, not considered tax effect of temporary differences emerging in accordance with the periodicity concept. The aim of this working is to analize profits of corporations by taking into account the KOBİ-TFRS provisions of the standart of Revenue Taxes in the chapter 29 and to explain with examples how to keep into books the tax effetcs of continuous differences and temporary differences according to the uniform chart of accounts
In our country company tax payers keep their accounts according to the uniform chart of accounts. Determining trade profits, companies reach to the taxable profit by taking into consideration the commercial profit and calculate corporation tax according to taxable profit. During this calculation, continuous differences that tax-exempt profit and non-deductible expenses caused are considered, however, not considered tax effect of temporary differences emerging in accordance with the periodicity concept. The aim of this working is to analize profits of corporations by taking into account the KOBİ-TFRS provisions of the standart of Revenue Taxes in the chapter 29 and to explain with examples how to keep into books the tax effetcs of continuous differences and temporary differences according to the uniform chart of accounts