{"id":19326,"date":"2021-04-27T10:24:05","date_gmt":"2021-04-27T10:24:05","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=19326"},"modified":"2021-09-29T18:04:35","modified_gmt":"2021-09-29T18:04:35","slug":"kurumlar-vergisi-oraninda-artis","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2021\/04\/27\/kurumlar-vergisi-oraninda-artis\/","title":{"rendered":"Kurumlar Vergisi Oran\u0131nda Art\u0131\u015f"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><\/p>\n<p>22 Nisan 2021 tarihli Resmi Gazete&#8217;de yay\u0131mlanan &#8220;7316 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun&#8221; (&#8220;<strong>7316 say\u0131l\u0131 Kanun<\/strong>&#8220;) ile 2021 ve 2022 vergilendirme d\u00f6nemlerine ait kurum kazan\u00e7lar\u0131na uygulanacak kurumlar vergisi oran\u0131nda de\u011fi\u015fikli\u011fe gidildi.<\/p>\n<p><strong>Yap\u0131lan De\u011fi\u015fiklikler Ne Anlama Geliyor?<\/strong><\/p>\n<p>Kurumlar Vergisi Kanunu&#8217;na eklenen Ge\u00e7ici 13. maddesi uyar\u0131nca<\/p>\n<ul>\n<li>2021 kurum kazan\u00e7lar\u0131 i\u00e7in uygulanacak kurumlar vergisi oran\u0131 <strong>%25<\/strong>,<\/li>\n<li>2022 kurum kazan\u00e7lar\u0131 i\u00e7in uygulanacak kurumlar vergisi oran\u0131 <strong>%23<\/strong><\/li>\n<\/ul>\n<p>olarak belirlendi.<\/p>\n<p>Belirlenen bu oranlar, \u00f6zel hesap d\u00f6nemi tayin edilen kurumlar y\u00f6n\u00fcnden ilgili y\u0131l i\u00e7inde ba\u015flayan hesap d\u00f6nemlerine ait kazan\u00e7lar i\u00e7in uygulanacak.<\/p>\n<p>Ayr\u0131ca, kurumlar vergisi oran\u0131nda ge\u00e7ici art\u0131\u015f \u00f6ng\u00f6ren bu d\u00fczenleme, 01.07.2021 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak ve 01.01.2021 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemine (\u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in 01.01.2021 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine) ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/p>\n<p>Buna g\u00f6re, 2021 kurum kazan\u00e7lar\u0131 i\u00e7in belirlenen %25 oran\u0131, hesap d\u00f6nemi takvim y\u0131l\u0131 olan kurumlar i\u00e7in 2021\/II. ge\u00e7ici vergi d\u00f6neminden itibaren uygulanmaya ba\u015flanacak. Bir ba\u015fka ifadeyle, 2021\/I. ge\u00e7ici vergi d\u00f6nemine ait kurum kazan\u00e7lar\u0131 %20 oran\u0131nda kurumlar vergisine tabi olacak.<br \/>\n\u0130lave bir yasal d\u00fczenleme olmad\u0131\u011f\u0131 takdirde, 2023 ve takip eden y\u0131llara ili\u015fkin kurum kazan\u00e7lar\u0131 %20 oran\u0131nda kurumlar vergisine tabi olmaya devam edecek.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Kurumlar vergisi oran\u0131nda yap\u0131lan bu ge\u00e7ici art\u0131\u015f\u0131n, bilhassa COVID-19&#8217;un yol a\u00e7t\u0131\u011f\u0131 mali kaynak ihtiyac\u0131n\u0131n giderilmesi amac\u0131yla ger\u00e7ekle\u015fti\u011fini de\u011ferlendiriyoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 22 Nisan 2021 tarihli Resmi Gazete&#8217;de yay\u0131mlanan &#8220;7316 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120,149],"tags":[95],"class_list":["post-19326","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","category-covid-19-tr","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kurumlar Vergisi Oran\u0131nda Art\u0131\u015f<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 22 Nisan 2021 tarihli Resmi Gazete&#039;de yay\u0131mlanan &quot;7316 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" 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