{"id":3699,"date":"2023-10-21T13:47:48","date_gmt":"2023-10-21T09:47:48","guid":{"rendered":"https:\/\/www.macisconsulting.az\/?p=3699"},"modified":"2023-10-25T21:36:51","modified_gmt":"2023-10-25T17:36:51","slug":"gelire-dahil-olan-ve-olmayan-giderler-nelerdir","status":"publish","type":"post","link":"https:\/\/www.macisconsulting.az\/tr\/gelirden-cixilan-ve-cixilmayan-xercler-hansilardir\/","title":{"rendered":"\u0130ndirilebilen ve indirilemeyen giderler nelerdir?"},"content":{"rendered":"<p><em>\u0130ndirilebilen ve indirilemeyen giderler nelerdir? Bu yaz\u0131m\u0131zda bundan detayl\u0131 olarak bahsedece\u011fiz.<\/em><\/p>\n<p><strong>Azerbaycan Cumhuriyeti Vergi Kanununun X. B\u00f6l\u00fcm\u00fcn\u00fcn 109. Maddesine G\u00f6re<\/strong> Gelirden indirilemeyen giderler hari\u00e7, di\u011fer t\u00fcm zorunlu \u00f6demeler gelirden indirilebilir. T\u00fcm harcamalar belgelerle gerek\u00e7elendirilmeli ve onaylanmal\u0131d\u0131r.<\/p>\n<h2>\u0130ndirilemeyen giderler nelerdir?<\/h2>\n<ul>\n<li>Ticari olmayan faaliyetlerle ilgili giderlerin gelirden d\u00fc\u015f\u00fclmesine izin verilmez.<\/li>\n<li>\u00c7al\u0131\u015fanlar\u0131n e\u011flence ve yemek giderleri ile bar\u0131nma ve di\u011fer sosyal giderleri gelirden d\u00fc\u015f\u00fclemez.<\/li>\n<li>Giri\u015fimcilik faaliyeti e\u011flence veya sosyal nitelikte olan m\u00fckellefin giderlerinin bu faaliyet kapsam\u0131nda ger\u00e7ekle\u015fmesi durumunda s\u0131ras\u0131yla e\u011flence ve sosyal giderler gelirden mahsup edilir.<\/li>\n<li>Ki\u015finin ki\u015fisel t\u00fcketimine veya \u00fccret almas\u0131na ili\u015fkin harcamalar\u0131 (Maa\u015f kart\u0131 sat\u0131n al\u0131nmas\u0131 nedeniyle yap\u0131lan harcamalar hari\u00e7) gelirden d\u00fc\u015f\u00fclmez.<\/li>\n<li>Fiili i\u015f gezisi giderlerinin icra makam\u0131nca belirlenen normu a\u015fan k\u0131sm\u0131 gelirden mahsup edilmez.<\/li>\n<li>Yazar kasa \u00e7eki veya makbuzu, mallar\u0131n (hizmetler, i\u015fler) sat\u0131n al\u0131nmas\u0131 s\u0131ras\u0131nda yap\u0131lan masraflar\u0131 teyit eden bir belge olarak kabul edilmez.<\/li>\n<li>Emtia d\u0131\u015f\u0131 i\u015flemler \u00e7er\u00e7evesinde al\u0131nan belgeler, giderlerin gelirden indirildi\u011fini teyit eden belgeler olarak kabul edilmez ve sa\u011flanan mallar\u0131n (hizmet, yap\u0131m i\u015fleri) de\u011feri gelirden mahsup edilir.<\/li>\n<\/ul>\n<h2>Gelirden d\u00fc\u015f\u00fclen giderler nelerdir?<\/h2>\n<h3><strong>Gelirden faiz kesintisine s\u0131n\u0131rlama<\/strong><\/h3>\n<p>Faizin ilgili oldu\u011fu d\u00f6nemde ayn\u0131 para birimindeki d\u0131\u015f bor\u00e7lar i\u00e7in kar\u015f\u0131l\u0131kl\u0131 olarak ba\u011f\u0131ml\u0131 ki\u015filerin birbirlerine \u00f6dedikleri faizin fiili tutar\u0131, Merkez Bankas\u0131 taraf\u0131ndan bankalararas\u0131 kredilere ili\u015fkin yay\u0131mlanan ortalama faiz d\u00fczeyinin 125 %&#039;sini a\u015fmamal\u0131d\u0131r. Azerbaycan Cumhuriyeti&#039;nde kredi ihalelerinde veya ihalelerin yap\u0131lmamas\u0131 durumunda \u015fartl\u0131 olarak gelirden kesinti yap\u0131l\u0131r.<\/p>\n<p>Yurt d\u0131\u015f\u0131ndan al\u0131nan bor\u00e7lar\u0131n (yabanc\u0131 bankalar veya kredi kurulu\u015flar\u0131 taraf\u0131ndan ihra\u00e7 edilen tahviller ile d\u00f6vizde i\u015flem g\u00f6ren tahviller hari\u00e7) m\u00fckellefin net sermayesinin iki kat\u0131ndan fazla olmas\u0131 durumunda, borcun bu tutardan fazla olan k\u0131sm\u0131na hesaplanacak faiz, net sermayenin iki kat\u0131n\u0131n gelirden kesilmesine izin verilmez. Bu h\u00fck\u00fcmler yurt i\u00e7inde yerle\u015fik bankalar ve kredi kurulu\u015flar\u0131 hakk\u0131nda uygulanmaz.<\/p>\n<h3><strong>K\u00f6t\u00fc ve \u015f\u00fcpheli bor\u00e7lar <\/strong><\/h3>\n<p>Vergi m\u00fckellefinin \u015f\u00fcpheli alacak tutar\u0131n\u0131 kanunla g\u00fcvence alt\u0131na al\u0131nan gelirden d\u00fc\u015fme hakk\u0131 nas\u0131ld\u0131r?<\/p>\n<p>Vergi Kanunu&#039;na g\u00f6re, \u015f\u00fcpheli alacaklar\u0131n tutar\u0131 a\u015fa\u011f\u0131daki durumlarda gelirden d\u00fc\u015f\u00fclebilir:<\/p>\n<ul>\n<li>\u00d6nceki giri\u015fimcilik faaliyetinden elde edilen br\u00fct gelire mal temini, hizmet sunumu ve i\u015flerin yap\u0131lmas\u0131yla ilgili gelirin dahil edilmesi halinde<\/li>\n<li>\u015e\u00fcpheli alacak tutar\u0131n\u0131n vergi m\u00fckellefinin muhasebe defterlerinde \u015f\u00fcpheli alacak olarak yaz\u0131lmas\u0131 durumunda<\/li>\n<\/ul>\n<p>K\u00f6t\u00fc bor\u00e7, talep s\u00fcresi dolmu\u015f bor\u00e7lar\u0131, borcun geri \u00f6denmesi talebinin mahkemece reddedildi\u011fi bor\u00e7lar\u0131 ifade eder.<\/p>\n<p>Bankac\u0131l\u0131k faaliyetlerini y\u00fcr\u00fcten bankalar ve \u00e7e\u015fitli kredi kurulu\u015flar\u0131 mevzuatla sa\u011flanmaktad\u0131r. <em>kurallara g\u00f6re varl\u0131klar\u0131n s\u0131n\u0131fland\u0131rmas\u0131 dikkate al\u0131narak olu\u015fturulan \u00f6zel yedekler<\/em>\u00a0vergilendirme amac\u0131yla gelirden kesinti yapma hakk\u0131na sahiptir.<\/p>\n<h3><strong>Sigorta fonlar\u0131n\u0131 rezerve etmek i\u00e7in yap\u0131lan tahsisler<\/strong><\/h3>\n<p>Azerbaycan Cumhuriyeti mevzuat\u0131n\u0131n belirledi\u011fi normlar, sigorta faaliyetleriyle u\u011fra\u015fan t\u00fczel ki\u015filerin gelirlerinden yedek sigorta fonlar\u0131na ayr\u0131lan tutarlar\u0131n kesilmesi hakk\u0131n\u0131 sa\u011flamaktad\u0131r.<\/p>\n<h3><strong>Bilimsel ara\u015ft\u0131rma, proje-ara\u015ft\u0131rma ve deneysel in\u015faat i\u015fleri i\u00e7in yap\u0131lan harcamalar<\/strong><\/h3>\n<p>Gelir elde etmek amac\u0131yla yap\u0131lan bilimsel ara\u015ft\u0131rma, proje-ara\u015ft\u0131rma ve deneysel-in\u015faat i\u015fleri i\u00e7in yap\u0131lan harcamalar (sabit varl\u0131klar\u0131n sat\u0131n al\u0131nmas\u0131 ve in\u015fas\u0131 i\u00e7in harcanan fonlar ile sermaye niteli\u011findeki di\u011fer tutarlar hari\u00e7) gelirden mahsup edilir. .<\/p>\n<h2><strong>Amortisman kesintileri ve amortismana tabi varl\u0131klar i\u00e7in gelirden d\u00fc\u015f\u00fclen tutarlar<\/strong><\/h2>\n<p>Vergi Kanunu&#039;nun 99&#039;uncu maddesinde tan\u0131mlanan giri\u015fimci ve giri\u015fimci olmayan faaliyetlerde kullan\u0131lan sabit k\u0131ymetlere ili\u015fkin amortisman kesintileri gelirden mahsup edilir.<\/p>\n<p>Araziler, sanat eserleri, nadir mimari ve tarihi eserlere sahip bina ve yap\u0131lar ile amortismana tabi olmayan di\u011fer varl\u0131klar amortismana tabi tutulmaz:<\/p>\n<ul>\n<li>bilimsel ara\u015ft\u0131rma, \u00f6\u011fretim ve uygulama amac\u0131yla dolaplarda ve laboratuvarlarda kullan\u0131lan ekipman, modeller, numuneler, sergiler, \u00e7al\u0131\u015fan ve \u00e7al\u0131\u015fmayan modeller ve di\u011fer g\u00f6rsel yard\u0131mc\u0131lar;<\/li>\n<li>verimli hayvanlar;<\/li>\n<li>hayvanat bah\u00e7elerinde ve di\u011fer kurumlarda hayvan d\u00fcnyas\u0131 sergileri;<\/li>\n<li>operasyonel s\u00fcreye ula\u015fmayan \u00e7ok y\u0131ll\u0131k ekimler;<\/li>\n<li>film fonlar\u0131, k\u00fct\u00fcphane fonlar\u0131, m\u00fcze varl\u0131klar\u0131 (sergiler), sahne dekorlar\u0131;<\/li>\n<li>kullan\u0131labilir olmalar\u0131 durumunda tamamen amortismana tabi sabit varl\u0131klar;<\/li>\n<li>korunan sabit varl\u0131klar;<\/li>\n<li>kamu kullan\u0131m\u0131na y\u00f6nelik otoyollar;<\/li>\n<li>ortak park ekipmanlar\u0131;<\/li>\n<li>operasyonel olmayan depolamadaki sabit varl\u0131klar.<\/li>\n<\/ul>\n<h4><strong>Amortisman oranlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde tan\u0131mlan\u0131r:<\/strong><\/h4>\n<ul>\n<li>arazi iyile\u015ftirme, binalar, in\u015faatlar ve tesisler i\u00e7in aktifle\u015ftirilmi\u015f maliyetler - 7 %&#039;ye kadar;<\/li>\n<li>makine ve ekipmanlar - 20%&#039;ye kadar;<\/li>\n<li>y\u00fcksek teknolojili bilgi i\u015flem ekipmanlar\u0131nda - 25%&#039;ye kadar;<\/li>\n<li>ara\u00e7lar \u2013 25%&#039;ye kadar;<\/li>\n<li>\u00e7al\u0131\u015fan hayvanlar \u2013 20%&#039;ye kadar;<\/li>\n<li>do\u011fal kaynaklar\u0131n \u00e7\u0131kar\u0131lmas\u0131 ve jeolojik ara\u015ft\u0131rma \u00e7al\u0131\u015fmalar\u0131 i\u00e7in haz\u0131rl\u0131k \u00e7al\u0131\u015fmalar\u0131 i\u00e7in yap\u0131lan harcamalar - 25 %&#039;ye kadar;<\/li>\n<li>maddi olmayan varl\u0131klar - faydal\u0131 \u00f6mr\u00fc bilinmeyenler ve faydal\u0131 \u00f6mr\u00fc bilinenler i\u00e7in, y\u0131l cinsinden faydal\u0131 \u00f6m\u00fcrle orant\u0131l\u0131 tutarlarda olmak \u00fczere 10 %&#039;ye kadar;<\/li>\n<li>di\u011fer sabit varl\u0131klar - 20%&#039;ye kadar;<\/li>\n<\/ul>\n<p>Belirlenen amortisman normlar\u0131na 2 katsay\u0131 uygulanarak mikro giri\u015fimci kurulu\u015flar\u0131n amortisman kesintileri;<\/p>\n<p>K\u00fc\u00e7\u00fck i\u015fletmeler, belirlenen amortisman normlar\u0131na 1,5 fakt\u00f6r uygulayarak amortisman kesintilerini gelirden d\u00fc\u015fme hakk\u0131na sahiptir.<\/p>\n<p>Bina, tesis ve yap\u0131lara ait amortisman kesintileri her bina i\u00e7in ayr\u0131 ayr\u0131 yap\u0131l\u0131r.<\/p>\n<p>Amortisman hesaplamas\u0131 amac\u0131yla, sabit k\u0131ymetlerin vergi y\u0131l\u0131 sonundaki kal\u0131nt\u0131 de\u011feri a\u015fa\u011f\u0131daki tutardan olu\u015fur (s\u0131f\u0131rdan d\u00fc\u015f\u00fck de\u011fil):<\/p>\n<p>Sabit k\u0131ymetin bir \u00f6nceki y\u0131l sonundaki kal\u0131nt\u0131 de\u011ferine, cari y\u0131lda al\u0131nan sabit k\u0131ymetin de\u011feri ile cari y\u0131lda tamir giderlerinin limiti a\u015fan k\u0131sm\u0131 eklenir. fonlar\u0131n kal\u0131nt\u0131 de\u011feri d\u00fc\u015f\u00fcl\u00fcr. Amortisman hesaplamas\u0131nda, sabit k\u0131ymetin yeniden de\u011ferlemesinden kaynaklanan art\u0131\u015f, sabit k\u0131ymetin vergi y\u0131l\u0131 sonundaki kal\u0131nt\u0131 de\u011ferine eklenmez.<\/p>\n<p>Bir sabit k\u0131ymetin sa\u011flanmas\u0131ndan elde edilen tutar\u0131n o sabit k\u0131ymetin kal\u0131nt\u0131 de\u011ferinden fazla olmas\u0131 durumunda ortaya \u00e7\u0131kan fark gelire dahil edilir.<\/p>\n<p>Y\u0131l sonunda sabit k\u0131ymetlerin kal\u0131nt\u0131 de\u011feri 500 manattan veya ba\u015flang\u0131\u00e7 de\u011ferinin y\u00fczde 5&#039;inden az ise kalan de\u011fer tutar\u0131 gelirden mahsup edilir.<\/p>\n<p>Sabit k\u0131ymetin sa\u011flanmas\u0131ndan elde edilen tutar\u0131n, o sabit k\u0131ymetin kal\u0131nt\u0131 de\u011ferinden az olmas\u0131 durumunda ortaya \u00e7\u0131kan fark, gelirden mahsup edilir.<\/p>\n<p>Devlet b\u00fct\u00e7esinin yat\u0131r\u0131m giderlerinden kamu te\u015febb\u00fcslerine ayr\u0131lan fonlar pahas\u0131na sat\u0131n al\u0131nan veya kurulan varl\u0131klar\u0131n hesaplanan amortisman\u0131n\u0131n yaln\u0131zca y\u00fczde 40&#039;\u0131 gelirden mahsup ediliyor.<\/p>\n<h3><strong>Onar\u0131m masraflar\u0131n\u0131n gelirden d\u00fc\u015f\u00fclmesi<\/strong><\/h3>\n<p>Gelirden kesilmesi gereken bak\u0131m giderlerinin miktar\u0131 her y\u0131l belirli bir y\u00fczdeyle s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n<ul>\n<li>\u0130n\u015faat ve tesisler, binalar, arazi iyile\u015ftirme ile ilgili aktifle\u015ftirilmi\u015f giderler - Y\u0131l sonunda kalan de\u011ferin 2 %&#039;si<\/li>\n<li>makine ve te\u00e7hizat \u2013 y\u0131l sonundaki kal\u0131nt\u0131 de\u011ferin 5 %\u2019si<\/li>\n<li>y\u00fcksek teknolojilerin \u00fcr\u00fcn\u00fc olan bilgi i\u015flem ekipman\u0131nda - y\u0131l sonunda 5 % kal\u0131nt\u0131 de\u011feri<\/li>\n<li>Ara\u00e7lar \u2013 Y\u0131l sonunda kalan de\u011ferin 5 %&#039;si<\/li>\n<li>di\u011fer sabit varl\u0131klar - 3 % y\u0131l sonu kal\u0131nt\u0131 de\u011feri<\/li>\n<li>Amortismana tabi olmayan sabit varl\u0131klar - Y\u0131l sonundaki kal\u0131nt\u0131 de\u011ferin 0 %&#039;si<\/li>\n<\/ul>\n<p>Ger\u00e7ek onar\u0131m gideri tutar\u0131n\u0131n yukar\u0131da belirtilen e\u015fik de\u011ferden az olmas\u0131 durumunda, ger\u00e7ek onar\u0131m gideri tutar\u0131 gelirden d\u00fc\u015f\u00fcl\u00fcr.<\/p>\n<h3><strong>Sigorta primlerinin gelirden kesilmesi<\/strong><\/h3>\n<p>Sigortal\u0131 ve m\u00fckerrer sigortal\u0131lar\u0131n \u00f6dedi\u011fi sigorta primleri a\u015fa\u011f\u0131daki haller d\u0131\u015f\u0131nda gelirden mahsup edilir.<\/p>\n<p>\u00c7al\u0131\u015fanlar\u0131n yarar\u0131na maddi hasar sigortas\u0131 i\u00e7in hesaplanan tutarlar<\/p>\n<p>Yabanc\u0131 sigorta \u015firketleriyle imzalanan hayat sigortas\u0131 s\u00f6zle\u015fmelerinin sigorta primleri<\/p>\n<p>Ger\u00e7ek ki\u015filer taraf\u0131ndan, AR sigortac\u0131lar\u0131 ile en az 3 y\u0131ll\u0131k bir s\u00fcre i\u00e7in akdedilen ve \u00f6demeyi sa\u011flayan sigorta s\u00f6zle\u015fmeleri (emeklilik sigortas\u0131 ve hayat tasarruf sigortas\u0131na ili\u015fkin) temelinde vergiye tabi gelirlerinin y\u00fczde 50&#039;sinden fazla olmayan bir oranda hesaplan\u0131p \u00f6denir. sigorta s\u00f6zle\u015fmesinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten itibaren 3 y\u0131l sonra yap\u0131lan sigorta \u00f6demelerinde sigorta primi, vergilendirme amac\u0131yla o ki\u015finin gelirinden mahsup edilir.<\/p>\n<p>Ki\u015finin maa\u015fl\u0131 \u00e7al\u0131\u015fmas\u0131 nedeniyle elde etti\u011fi gelirden kesilen emeklilik sigortas\u0131 ve hayat tasarruf sigortas\u0131 primleri, ancak banka arac\u0131l\u0131\u011f\u0131yla sigortac\u0131n\u0131n banka hesab\u0131na \u00f6denmesi durumunda kesinti yap\u0131l\u0131r.<\/p>\n<h3><strong>Jeolojik ara\u015ft\u0131rma ve do\u011fal kaynaklar\u0131n \u00e7\u0131kar\u0131lmas\u0131na y\u00f6nelik haz\u0131rl\u0131k \u00e7al\u0131\u015fmalar\u0131 i\u00e7in yap\u0131lan harcamalar<\/strong><\/h3>\n<p>Jeolojik ara\u015ft\u0131rma ve do\u011fal kaynaklar\u0131n \u00e7\u0131kar\u0131lmas\u0131na y\u00f6nelik haz\u0131rl\u0131k \u00e7al\u0131\u015fmalar\u0131 i\u00e7in yap\u0131lan harcamalar (25 %&#039;ye kadar) br\u00fct gelirden amortisman kesintisi olarak d\u00fc\u015f\u00fcl\u00fcr.<\/p>\n<p>Bu madde, vergi m\u00fckellefinin jeolojik ara\u015ft\u0131rma yapmak ve do\u011fal kaynaklar\u0131 i\u015fletme veya i\u015fleme hakk\u0131n\u0131 elde etmek amac\u0131yla gayri maddi duran varl\u0131klar \u00fczerinden yapt\u0131\u011f\u0131 harcamalara da uygulan\u0131r.<\/p>\n<h3><strong>Maddi olmayan duran varl\u0131klara yap\u0131lan harcamalar<\/strong><\/h3>\n<p>Bir t\u00fczel ki\u015fi ve ger\u00e7ek ki\u015finin ekonomik faaliyette bir y\u0131ldan fazla kulland\u0131\u011f\u0131 maddi olmayan varl\u0131klar i\u00e7in yap\u0131lan harcamalar maddi olmayan duran varl\u0131klara aittir.<\/p>\n<p>Maddi olmayan duran varl\u0131klara ili\u015fkin harcamalar (faydal\u0131 \u00f6m\u00fcr bilinmiyorsa 10 %&#039;ye kadar, faydal\u0131 \u00f6m\u00fcr bilinmiyorsa y\u0131l cinsinden faydal\u0131 \u00f6m\u00fcrle orant\u0131l\u0131 olarak) amortisman kesintisi olarak gelirden d\u00fc\u015f\u00fcl\u00fcr.<\/p>\n<p>Vergi m\u00fckellefinin vergiye tabi gelirinin hesaplanmas\u0131 s\u0131ras\u0131nda maddi olmayan duran varl\u0131klar\u0131n \u00fcretimi veya sat\u0131n al\u0131nmas\u0131 i\u00e7in katlan\u0131lan giderler gelirden d\u00fc\u015f\u00fclm\u00fc\u015fse, bu giderler itfa edilmi\u015f maddi olmayan duran varl\u0131\u011f\u0131n de\u011ferine dahil edilmez.<\/p>\n<h3><strong>Gelirden kesintiye ili\u015fkin s\u0131n\u0131rlamalar<\/strong><\/h3>\n<p>A\u015fa\u011f\u0131daki faiz, vergi, para cezas\u0131 ve mali yapt\u0131r\u0131mlar gelirden indirilemez:<\/p>\n<ul>\n<li>AR topraklar\u0131nda veya di\u011fer eyaletlerde \u00f6denen gelir vergisi veya gelir \u00fczerinden hesaplanan di\u011fer vergiler<\/li>\n<li>Vergi Kanunu uyar\u0131nca hesaplanan faiz, idari para cezas\u0131 ve mali yapt\u0131r\u0131mlar<\/li>\n<\/ul>\n<h3>M\u00fclkiyetin sunumundan kaynaklanan hasarlar<\/h3>\n<p>Ger\u00e7ek ki\u015finin m\u00fclk sa\u011flanmas\u0131ndan kaynaklanan kayb\u0131 (h\u00fck\u00fcmden elde edilen gelir vergiden muaf tutulan m\u00fclk veya ekonomik faaliyet i\u00e7in kullan\u0131lan m\u00fclk hari\u00e7), b\u00f6yle bir m\u00fclk. Olu\u015fan zarar\u0131n o y\u0131l i\u00e7inde telafi edilememesi halinde, \u00fc\u00e7 y\u0131la kadar s\u00fcren bir sonraki d\u00f6neme devredilir ve s\u00f6z konusu mal\u0131n elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen gelirle telafi edilir.<\/p>\n<h3><strong>Zarar\u0131n iletilmesi<\/strong><\/h3>\n<p>\u0130\u015fletme giderlerinin gelirden indirilmesine izin verilen k\u0131sm\u0131, geliri a\u015fan k\u0131sm\u0131, be\u015f y\u0131la kadar s\u00fcren bir sonraki d\u00f6neme devredilir ve bir fark belirlenmeksizin o y\u0131llar\u0131n k\u00e2rlar\u0131ndan telafi edilir. y\u0131llarla s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n<p>Giri\u015fimcilik faaliyetinden elde edilen gelirlerden indirilmesine izin verilen giderlerin toplam geliri a\u015fan k\u0131sm\u0131 di\u011fer gelirlerden mahsup edilemez ancak genel tazminat kar\u015f\u0131l\u0131\u011f\u0131nda \u00fc\u00e7 y\u0131la kadar s\u00fcren bir sonraki d\u00f6neme devredilebilir. Gelecek d\u00f6nemlerde giri\u015fimcilik faaliyetlerinden elde edilen gelir.<\/p>\n<p>M\u00fckellefin gelir vergisi m\u00fckellefi oldu\u011fu d\u00f6nemde olu\u015fan zararlar ile tahmini onar\u0131m giderleri ve amortisman oranlar\u0131ndan daha d\u00fc\u015f\u00fck bir oran uygulanmas\u0131 nedeniyle olu\u015fan ve gelecek y\u0131llara devredilen tutarlar, gelecek y\u0131l\u0131n gelirinin gideri.<\/p>\n<p><strong><em>Macis Dan\u0131\u015fmanl\u0131k\u00a0<\/em><em>\u015eirket olarak hem bireysel giri\u015fimci hem de t\u00fczel ki\u015filik olarak faaliyet g\u00f6stermek isteyen i\u015fletme sahiplerine bir tak\u0131m hizmetler sunmaktay\u0131z. \u015eirketimiz y\u0131llard\u0131r i\u015f ortaklar\u0131na her iki \u015fekilde i\u015f kurma, muhasebe hizmetleri, denetim ve hukuki s\u00fcre\u00e7 hizmetleri sunmaktad\u0131r.\u00a0<a href=\"https:\/\/www.macisconsulting.az\/tr\/temas-etmek\/\" target=\"_blank\" rel=\"noopener\">Bize Ula\u015f\u0131n<\/a>\u00a0\u0130\u015fletmenizin ihtiya\u00e7 duydu\u011fu t\u00fcm muhasebe, finans ve hukuki hizmetleri al\u0131n.<\/em><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3><strong>AYRICA OKUYUN: <a href=\"https:\/\/www.macisconsulting.az\/tr\/kar-vergisi-nedir-kar-vergisi-nasil-hesaplanir\/\" target=\"_blank\" rel=\"noopener\">Gelir vergisi nedir? Gelir vergisi nas\u0131l hesaplan\u0131r?<\/a><\/strong><\/h3>","protected":false},"excerpt":{"rendered":"<p>G\u0259lird\u0259n \u00e7\u0131x\u0131lan v\u0259 \u00e7\u0131x\u0131lmayan x\u0259rcl\u0259r hans\u0131lard\u0131r? Bu yaz\u0131m\u0131zda bu bar\u0259d\u0259 detall\u0131 dan\u0131\u015faca\u011f\u0131q. Az\u0259rbaycan Respublikas\u0131 Vergi M\u0259c\u0259ll\u0259sinin X f\u0259slinin 109-cu madd\u0259sin\u0259 \u0259sas\u0259n g\u0259lird\u0259n \u00e7\u0131x\u0131lmayan x\u0259rcl\u0259r istisna olmaqla dig\u0259r b\u00fct\u00fcn icbari \u00f6d\u0259ni\u015fl\u0259r g\u0259lird\u0259n \u00e7\u0131x\u0131l\u0131r. B\u00fct\u00fcn x\u0259rcl\u0259r \u0259sasland\u0131r\u0131lmal\u0131 v\u0259 s\u0259n\u0259dl\u0259rl\u0259 t\u0259sdiql\u0259nm\u0259lidir. G\u0259lird\u0259n \u00e7\u0131x\u0131lmayan x\u0259rcl\u0259r hans\u0131lard\u0131r? Qeyri-kommersiya f\u0259aliyy\u0259til\u0259 ba\u011fl\u0131 x\u0259rcl\u0259rin g\u0259lird\u0259n \u00e7\u0131x\u0131lmas\u0131na yol verilmir. \u018fyl\u0259nc\u0259 v\u0259 yem\u0259k x\u0259rcl\u0259rinin, h\u0259m\u00e7inin&#8230;<\/p>","protected":false},"author":1,"featured_media":3702,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,45],"tags":[75,73,74],"class_list":["post-3699","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-biznes-terminler","category-qanunvericilik","tag-glirdn-cixilan-v-cixilmayan-xrclr","tag-glirdn-cixilan-xrclr","tag-glirdn-cixilmayan-xrclr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>G\u0259lird\u0259n \u00e7\u0131x\u0131lan v\u0259 \u00e7\u0131x\u0131lmayan x\u0259rcl\u0259r hans\u0131lard\u0131r? - Macis Consulting<\/title>\n<meta name=\"description\" content=\"G\u0259lird\u0259n \u00e7\u0131x\u0131lan v\u0259 \u00e7\u0131x\u0131lmayan x\u0259rcl\u0259r hans\u0131lard\u0131r? 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