\n<\/p>\n
Cumhurba\u015fkan\u0131 Recep Tayyip Erdo\u011fan, Bursa’n\u0131n Gemlik il\u00e7esinde bug\u00fcn halka hitaben yapt\u0131\u011f\u0131 konu\u015fmada, esnafa sa\u011flad\u0131klar\u0131 vergi desteklerini anlatm\u0131\u015ft\u0131. Daha \u00f6nce berber, terzi, bakkal, manav, kasap, taksici, dolmu\u015f\u00e7u, servis\u00e7i gibi esnaftan gelir vergisi almayarak d\u00fcnyada e\u015fi benzeri olmayan bir d\u00fczenleme yapt\u0131klar\u0131n\u0131 belirten Erdo\u011fan, halihaz\u0131rda 837 bin esnaf\u0131n hem gelir vergisi muafiyetinden yararland\u0131\u011f\u0131n\u0131 hem de KDV \u00f6demedi\u011fini s\u00f6yledi. Erdo\u011fan, bu y\u0131l basit usule tabi olma hadlerini yeniden d\u00fczenlediklerini, b\u00f6ylece mevcut hadleri a\u015ft\u0131\u011f\u0131 i\u00e7in ger\u00e7ek usulde vergilendirmeye ge\u00e7mesi gereken esnaf\u0131n basit usulden yararlanmaya devam etmelerini sa\u011flad\u0131klar\u0131n\u0131 vurgulayan Erdo\u011fan, ayr\u0131ca basit usul d\u0131\u015f\u0131nda kalan 13 b\u00fcy\u00fck\u015fehirdeki pazarc\u0131 esnaf\u0131n kazan\u00e7lar\u0131n\u0131 da bu istisna uygulamas\u0131na dahil edeceklerini bildirdi.<\/p>\n
AA muhabirinin Hazine ve Maliye Bakanl\u0131\u011f\u0131ndan edindi\u011fi bilgiye g\u00f6re, 2021 y\u0131l\u0131 kazan\u00e7lar\u0131ndan ba\u015flamak \u00fczere, basit usulde vergilendirilen berber, terzi, bakkal, manav, kasap, taksici, dolmu\u015f\u00e7u, servis i\u015fleticisi ve benzeri esnaf\u0131n kazan\u00e7lar\u0131 gelir vergisinden istisna edilmi\u015fti. Bug\u00fcn 837 bin esnaf bu istisnadan faydalan\u0131rken ayn\u0131 zamanda KDV muafiyetinden de yararlan\u0131yor.<\/p>\n
Gelir Vergisi Kanunu’nda basit usule tabi olman\u0131n genel ve \u00f6zel \u015fartlar\u0131n\u0131n ba\u015f\u0131nda y\u0131ll\u0131k al\u0131\u015f, sat\u0131\u015f ve gayrisafi i\u015f has\u0131lat\u0131 hadleri geliyor.<\/p>\n
Bu kapsamda, 2023 y\u0131l\u0131 i\u00e7in belirlenmi\u015f hadlere g\u00f6re, sat\u0131n ald\u0131klar\u0131 mallar\u0131 oldu\u011fu gibi veya i\u015fledikten sonra satanlarda y\u0131ll\u0131k al\u0131m tutar\u0131 440 bin liray\u0131, y\u0131ll\u0131k sat\u0131m tutar\u0131 ise 700 bin liray\u0131 a\u015fmayanlar, di\u011fer i\u015flerle u\u011fra\u015fanlarda y\u0131ll\u0131k has\u0131lat\u0131 220 bin liray\u0131 a\u015fmayanlar ve bu i\u015flerin birlikte yap\u0131lmas\u0131 halinde y\u0131ll\u0131k has\u0131lat\u0131 440 bin liray\u0131 a\u015fmayan esnaf basit usulden yararlanabiliyor, pazarc\u0131 esnaf\u0131 da gerekli \u015fartlar\u0131 ta\u015f\u0131yorsa basit usule tabi olabiliyor.<\/p>\n
Adana, Ankara, Antalya, Bursa, Eski\u015fehir, Gaziantep, Mersin, \u0130stanbul, \u0130zmir, Kayseri, Kocaeli, Konya ve Samsun olmak \u00fczere 13 b\u00fcy\u00fck\u015fehirde faaliyet g\u00f6steren 30 bin pazarc\u0131 esnaf\u0131 ise uygulanmakta olan mevzuata g\u00f6re basit usule tabi olam\u0131yordu.<\/p>\n
Hazine ve Maliye Bakan\u0131 Nureddin Nebati’nin takibinde y\u00fcr\u00fct\u00fclen mevzuat \u00e7al\u0131\u015fmalar\u0131 sonras\u0131nda yak\u0131n zamanda yay\u0131mlanmas\u0131 beklenen Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 ile bu illerde faaliyet g\u00f6steren pazarc\u0131 esnaf\u0131n\u0131n da basit usulden faydalanabilmesinin yolu a\u00e7\u0131lacak. B\u00f6ylelikle T\u00fcrkiye’de bulunan yakla\u015f\u0131k 80 bin pazarc\u0131 esnaf\u0131n\u0131n tamam\u0131, belirlenen y\u0131ll\u0131k sat\u0131m hadleri \u00e7er\u00e7evesinde basit usule tabi olacak ve kazan\u00e7lar\u0131 gelir vergisinden istisna edilecek.<\/p>\n