{"id":12342,"date":"2024-12-24T09:49:21","date_gmt":"2024-12-24T06:49:21","guid":{"rendered":"https:\/\/arastirma.disk.org.tr\/?p=12342"},"modified":"2024-12-24T09:49:21","modified_gmt":"2024-12-24T06:49:21","slug":"cumhurbaskani-vergi-dilimlerinin-belirlenmesinde-yetkisini-kullanmalidir","status":"publish","type":"post","link":"https:\/\/arastirma.disk.org.tr\/?p=12342","title":{"rendered":"Cumhurba\u015fkan\u0131 vergi dilimlerinin belirlenmesinde yetkisini kullanmal\u0131d\u0131r"},"content":{"rendered":"<ul>\n<li>Cumhurba\u015fkan\u0131, yetkisini kullanarak ilk vergi tarife dilimini\u00a0158 bin de\u011fil 237 bin TL olarak belirleyebilir.<\/li>\n<li>Asgari \u00fccret istisnas\u0131 vergiden de\u011fil matrahtan uygulan\u0131rsa 2024\u2019te i\u015f\u00e7inin eline ge\u00e7en net \u00fccret, yakla\u015f\u0131k 14-15 bin TL artabilecekti.<\/li>\n<li>2000 y\u0131l\u0131nda 2.500 TL olan ilk vergi tarife dilimi baz kabul edilerek<br \/>\nyeniden de\u011ferleme oran\u0131na g\u00f6re art\u0131r\u0131lsayd\u0131 2024\u2019te ilk vergi tarife dilimi 288.570 TL olmal\u0131yd\u0131.<\/li>\n<li>2025 yeniden de\u011ferleme oran\u0131na g\u00f6re ise 2025 ilk vergi tarife dilimi<br \/>\n415. 339 TL olmal\u0131d\u0131r.<\/li>\n<li>2000 y\u0131l\u0131nda gelir vergisi ilk dilimi asgari \u00fccretin 21,9 kat\u0131yken g\u00fcn\u00fcm\u00fczde 5,5 kat\u0131na kadar geriledi.<\/li>\n<li>Asgari \u00fccret vergi istisnas\u0131 uygulamas\u0131 \u00e7al\u0131\u015fanlara kaybettiriyor.<\/li>\n<\/ul>\n<p>D\u0130SK-AR taraf\u0131ndan haz\u0131rlanan <a href=\"http:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/YDO-DiSK-AR-24-bulten.pdf\">vergi tarife dilimleri ara\u015ft\u0131rma b\u00fclteni<\/a> Aral\u0131k 2024&#8217;te yay\u0131mland\u0131. 27.11.2024 tarihli Resm\u00ee Gazete&#8217;de yay\u0131mlanan 574 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile yeniden de\u011ferleme oran\u0131 (YDO) 2024 y\u0131l\u0131 i\u00e7in %43,93 (k\u0131rk \u00fc\u00e7 virg\u00fcl doksan \u00fc\u00e7) olarak tespit edilmi\u015ftir. Yeniden de\u011ferleme oran\u0131 aralar\u0131nda gelir vergisi dilimlerinin de yer ald\u0131\u011f\u0131 \u00e7ok say\u0131da vergi ve harc\u0131 etkiliyor.<\/p>\n<div>\n<p class=\"KoyuEtiket\">Vergi Usul Kanunu\u2019na ve Gelir Vergisi Kanunu\u2019na g\u00f6re Cumhurba\u015fkan\u0131 yeniden de\u011ferleme oran\u0131na g\u00f6re saptanan had ve tutarlar\u0131 yar\u0131s\u0131na kadar art\u0131rmaya yetkilidir. Dolay\u0131s\u0131yla Cumhurba\u015fkan\u0131 halen uygulanan vergi tarife dilimlerini yetkisini kullanarak yukar\u0131ya \u00e7ekebilir.<\/p>\n<\/div>\n<div>\n<p class=\"KoyuEtiket\">Uygulanmakta olan 2024 gelir vergisi tarifesinin ilk dilimi 110.000 TL olarak uygulanmaktad\u0131r. Y\u00fczde 43,93 olarak hesaplanan yeniden de\u011ferleme oran\u0131 ile bu ilk dilim \u00f6n\u00fcm\u00fczdeki y\u0131l i\u00e7in 158.000 TL olacakt\u0131r. YDO\u2019ya g\u00f6re saptanan bu tutar\u0131 Cumhurba\u015fkan\u0131 y\u00fczde 50 oran\u0131nda art\u0131rmaya yetkilidir. Dolay\u0131s\u0131yla e\u011fer Cumhurba\u015fkan\u0131 yetkisini kullan\u0131rsa gelir vergisi ilk tarife dilimi 158 bin de\u011fil 237 bin TL olabilir.<\/p>\n<\/div>\n<div>\n<p class=\"KoyuEtiket\">2025 y\u0131l\u0131nda y\u0131l kay\u0131plar\u0131n\u0131n k\u0131smen de olsa giderilebilmesi i\u00e7in Cumhurba\u015fkan\u0131 yetkisini kullanarak ilk dilimi 237.000 TL\u2019ye kadar y\u00fckseltmeli ve di\u011fer dilimleri de buna g\u00f6re revize etmelidir.\u00a0 B\u00f6ylece az da olsa i\u015f\u00e7ilerin ikinci ve \u00fc\u00e7\u00fcnc\u00fc dilimlere girmesi gecikebilir ve kay\u0131plar\u0131 bir miktar azalm\u0131\u015f olur.<\/p>\n<\/div>\n<div>\n<p class=\"KoyuEtiket\">Elbette bu d\u00fczenleme yeterli olmayacakt\u0131r. \u00c7al\u0131\u015fanlar \u00fczerindeki vergi y\u00fck\u00fcn\u00fcn d\u00fc\u015f\u00fcr\u00fclmesi i\u00e7in adil bir vergi sistemi \u015fartt\u0131r.<\/p>\n<\/div>\n<div>\n<p class=\"KoyuEtiket\">2000 y\u0131l\u0131ndan bu yana tarife dilimleri yeniden de\u011ferleme oran\u0131na paralel olarak uygulansayd\u0131 ilk dilimin 2025 y\u0131l\u0131 i\u00e7in 415.000 TL olmas\u0131 gerekirdi. Ancak vergi tarife dilimleri YDO oranlar\u0131n\u0131n da alt\u0131nda kald\u0131\u011f\u0131 i\u00e7in olduk\u00e7a d\u00fc\u015f\u00fck kald\u0131.<\/p>\n<\/div>\n<p style=\"text-align: center;\"><em>Ara\u015ft\u0131rma b\u00fcltenine ula\u015fmak i\u00e7in g\u00f6rsele t\u0131klay\u0131n\u0131z<\/em><\/p>\n<p><a href=\"http:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/YDO-DiSK-AR-24-bulten.pdf\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-large wp-image-12357\" src=\"http:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/Vergi_DilimDilim-686x1024.jpg\" alt=\"\" width=\"686\" height=\"1024\" srcset=\"https:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/Vergi_DilimDilim-686x1024.jpg 686w, https:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/Vergi_DilimDilim-201x300.jpg 201w, https:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/Vergi_DilimDilim-768x1146.jpg 768w, https:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/Vergi_DilimDilim-1030x1536.jpg 1030w, https:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/Vergi_DilimDilim-1373x2048.jpg 1373w, https:\/\/arastirma.disk.org.tr\/wp-content\/uploads\/2024\/12\/Vergi_DilimDilim-scaled.jpg 1716w\" sizes=\"(max-width: 686px) 100vw, 686px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>D\u0130SK\u2019\u0130N VERG\u0130DE ADALET SA\u011eLANMASI \u0130\u00c7\u0130N AC\u0130L TALEPLER\u0130<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Gelir vergisi tarife dilimleri yeniden de\u011ferleme oran\u0131nda<br \/>\n(asgari \u00fccret art\u0131\u015f\u0131ndan az olmamak kayd\u0131yla) art\u0131r\u0131lmal\u0131d\u0131r.<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Asgari \u00fccret istisnas\u0131 vergiden de\u011fil,<br \/>\nmatrahtan indirim yoluyla uygulanmal\u0131d\u0131r.<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>Asgari \u00fccret sonras\u0131 ilk gelir vergisi tarife oran\u0131<br \/>\n\u00fccretliler i\u00e7in y\u00fczde 10\u2019a d\u00fc\u015f\u00fcr\u00fclmelidir.<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u0130\u015fverenlere uygulanan 5 puan SGK prim deste\u011fi<br \/>\n\u00e7al\u0131\u015fanlara da uygulanmal\u0131d\u0131r.<\/strong><\/p>\n<p style=\"text-align: center;\"><strong>\u00c7a\u011f d\u0131\u015f\u0131 damga vergisi kald\u0131r\u0131lmal\u0131d\u0131r.<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cumhurba\u015fkan\u0131, yetkisini kullanarak ilk vergi tarife dilimini\u00a0158 bin de\u011fil 237 bin TL olarak belirleyebilir. Asgari \u00fccret istisnas\u0131 vergiden de\u011fil matrahtan uygulan\u0131rsa 2024\u2019te i\u015f\u00e7inin eline ge\u00e7en&#8230;<\/p>\n","protected":false},"author":3,"featured_media":12359,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"template-c-s1-post.php","format":"standard","meta":{"footnotes":""},"categories":[3,6,278,4],"tags":[534,80,533],"class_list":["post-12342","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-arastirma","category-guncel","category-manset","category-yayinlar","tag-cumhurbaskani-yetkisi","tag-vergi","tag-yeniden-degerleme-orani","wpcat-3-id","wpcat-6-id","wpcat-278-id","wpcat-4-id"],"_links":{"self":[{"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/12342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12342"}],"version-history":[{"count":12,"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/12342\/revisions"}],"predecessor-version":[{"id":12362,"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/12342\/revisions\/12362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=\/wp\/v2\/media\/12359"}],"wp:attachment":[{"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arastirma.disk.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}