İÇİNDEKİLER


BİRİNCİ KISIM

VERGİ AVANTAJI


I. VERGİ AVANTAJI KAVRAMININ ANLAMI                                                                                                                     9

A- VERGİ KAÇIRMA YOLU İLE VERGİ YÜKÜNÜ AZALTMAK                                                                                       11

B- VERGİDEN KAÇINMA YOLU İLE VERGİ YÜKÜNÜ AZALTMAK                                                                               13

C- VERGİ AVANTAJI SAĞLAMAK YOLU İLE VERGİ YÜKÜNÜ AZALTMAK                                                             15

II. VERGİ AVANTAJI KAVRAMININ KULLANIMI                                                                                                              19

A- BİLİM ADAMLARINCA VERGİ TASARRUFU KAVRAMININ KULLANIMI                                                           20

B- BİLİM ADAMLARINCA VERGİ AVANTAJI KAVRAMININ KULLANIMI                                                               21

C- VERGİ DENETİM ELEMANLARINCA VERGİ AVANTAJI KAVRAMININ KULLANIMI                                        25

III. VERGİ AVANTAJI SAĞLAMANIN GEREKLERİ                                                                                                             26

A- SERMAYE ŞİRKETLERİNİN VERGİ AVANTAJI SAĞLAMASININ GEREĞİ                                                              28

1- Anonim Şirket Karından Vergi Olarak Pay Alan Devlet                                                                                                      29

a- 31.12.1998 Tarihine Kadar Uygulanan Vergi Oranlarına Göre Devletin Payı                                                                    30

b- 1.1.1999 Tarihinden Sonra Uygulanacak Vergi Oranlarına Göre Devletin Payı                                                               31

c- Ortaklara Yapılan Kar Dağıtımından Sonra Devletin Payı                                                                                                   31

2- Anonim Şirket Karından Kar Payı Olarak Pay Alan Ortaklar                                                                                              32

3- Anonim Şirket Karından Yedek Akçeler Olarak Pay

     Alan Şirketin Kendisi                                                                                                                                                               33

a- Kanuni Yedek Akçeler                                                                                                                                                              34

b- İhtiyari Yedek Akçeler                                                                                                                                                              35

c- Olağanüstü Yedek Akçeler                                                                                                                                                      35

4- Anonim Şirketlerin Karından Dağıtılan Payların Birlikte İncelenmesi                                                                               35             

a- Payların İncelenmesi                                                                                                                                                                 35

b- Payların Hesaplanması                                                                                                                                                             37             

ba- Kurumlar Vergisi Matrahının Hesaplanması                                                                                                                       37

baa- Kurum Kazancına Yapılacak İlaveler                                                                                                                                  37

i- Kanunen Kabul Edilmeyen Giderler                                                                                                                                        37

- Gelir Vergisi Kanunu’nda KKEG                                                                                                                                               37

- Kurumlar Vergisi Kanunu’nda KKEG                                                                                                                                      39

- Motorlu Taşıtlar Vergisi Kanunu’nda KKEG                                                                                                                          41

bab- Kurum Kazancından Düşecek İstisna ve İndirimler                                                                                                        41

i-  Zarar Olsa Dahi Uygulanacak İstisnalar                                                                                                                                41

ii-    Kurum Kazancı Olması Durumunda Uygulanacak İstisnalar ve İndirimler                                                                    42

iii- Kurumlar Vergisi Matrahının Hesaplanması                                                                                                                        43

-     31.12.1998 Tarihine Kadar Yürürlükte Olan Kanun Hükümlerine Göre Kurumlar

 Vergisi Matrahının Hesaplanması                                                                                                                                              43

01.01.1999 Tarihinden İtibaren Yürürlüğe Giren Kanun Hükümlerine Göre Kurumlar

 Vergisi Matrahının Hesaplanması                                                                                                                                              43

bbb- Gelir Vergisi Stopaj Matrahının Hesaplanması                                                                                                                45

bba- 31.12.1998 Tarihine Kadar Yürürlükte Olan Kanun Hükümlerine Göre Gelir Vergisi

Stopaj Matrahının Hesaplanması                                                                                                                                                45

bbb- Stopaj Matrahına Uygulanacak Vergi Oranları                                                                                                                47

bbc- 1999 ve İzleyen Yıllarda Gelir Vergisi Stopaj Matrahı Hesaplaması                                                                              48

5- Kurumlar Vergisinden ve Gelir Vergisi Stopajından İstisna Kurum Kazançlarına Toplu Bakış                                     50

6- Örnek ve Muhasebeleştirilmesi                                                                                                                                               52

a- 1998 Yılı ve Öncesi Kurum Kazançlarına İlişkin Örnek

     ve Muhasebe Kaydı (4369 Sayılı Kanun Öncesi Uygulama)                                                                                             53

b- 1999 ve İzleyen Yıllarda Kurum Kazançlarına İlişkin Örnek

     ve Muhasebe Kaydı                                                                                                                                                                 59

B- GERÇEK KİŞİLERİN VERGİ AVANTAJI SAĞLAMASININ GEREĞİ                                                                             65


İKİNCİ KISIM

GELİR VERGİSİ KANUNU’NDA VERGİ AVANTAJI SAĞLAYICI HÜKÜM VE İŞLEMLER


I. VERGİDEN MUAF OLAN                                                                                                                                                        70

II. MESKENLERİN KİRA GELİRİ İSTİSNASI                                                                                                                          72

III. ÖZEL SEKTÖRCE ÖĞRENCİLERİN OKUTULMASI STAJ VE BURS VERİLMESİ                                                     73

A-YABANCI ÜLKELERDE TAHSİLDE VEYA STAJDA BULUNANLARA YAPILAN ÖDEMELER                            73

B-TÜRKİYE’DE TAHSİLDE BULUNAN ÖĞRENCİYE İAŞE-İBATE VE TAHSİL GİDERİ OLARAK

YAPILAN ÖDEMELER                                                                                                                                                                77

C-ÖĞRENCİLERE TATBİKAT DOLAYISIYLA VERİLEN PARALAR                                                                                77

D-STAJ İÇİN ÖĞRENCİLERE YAPILAN ÖDEMELER                                                                                                           78

E-TAHSİL VE TATBİKAT ÖDEMELERİNİN GELİR VE KURUMLAR VERGİSİ  KARŞISINDAKİ DURUMU           79

IV. YATIRIM TEŞVİKLERİ VE YATIRIM İNDİRİMİ                                                                                                              80

A- YATIRIM TEŞVİKLERİNİN AMACI                                                                                                                                   80

B- TEŞVİKLERLE DESTEKLENEN YÖRELER                                                                                                                          80

1- Gelişmiş Yöreler                                                                                                                                                                         82

2- Kalkınmada Öncelikli Yöreler                                                                                                                                                   83

3- Normal Yöreler                                                                                                                                                                           83

YARARLANILACAK DESTEK UNSURLARI                                                                                                                         83

Genel Olarak Destek Unsurları                                                                                                                                                     83

Destek Unsurlarının Açıklaması                                                                                                                                                  84

Gümrük Vergisi ve Toplu Konut Fonu İstisnası                                                                                                                       84

Yatırım İndirimi                                                                                                                                                                               86

İthalde KDV Ertelemesi                                                                                                                                                                 86

Yerli Makine ve Teçhizatta KDV Desteği                                                                                                                                  87

Katma Değer Vergisi İstisnası                                                                                                                                                     88

Vergi, Resim ve Harç İstisnası                                                                                                                                                     88

Enerji Desteği                                                                                                                                                                                 90

Arsa Tahsisi                                                                                                                                                                                   90

ı- Fondan Kredi Tahsisi                                                                                                                                                                90

D- YÖRELER İTİBARİYLE DESTEK UNSURLARI                                                                                                                 91

1-Kalkınmada Öncelikli Yörelerde Yapılacak Yatırımlara

Sağlanan Destekler                                                                                                                                                                        91

2-Normal Yörelerde Yapılacak Yatırımlara Sağlanan Destekler                                                                                               92

3-Gelişmiş Yörelere Sağlanan Destekler                                                                                                                                     93

E- DESTEK UNSURLARINDAN YARARLANACAK YATIRIMLAR                                                                                93

F- YATIRIM TEŞVİK BELGESİ VE YATIRIMIN DEVRİ                                                                                                        99

1- Teşvik Belgesi Devri                                                                                                                                                                 100

2- Makine ve Teçhizatın Devir, Temlik ve Satışı                                                                                                                       100

3- Makine ve Teçhizatın İhracı                                                                                                                                                    100

4- Yatırımın Devri                                                                                                                                                                           100

5- Yatırım Konusu Makine ve Teçhizatın Devir, Temlik, Satış ve İhracı Halinde Yatırım

 İndirimi Uygulaması                                                                                                                                                                     101

6- Yatırım Tamamlanmadan Yatırım Konusu Makine ve Teçhizatın Devir, Satış ve İhracı

Halinde Fon’dan Kredi Tahsis Edilen Kredi Borcunun Durumu                                                                                            101

G- TEŞVİK BELGESİ KAPSAMINDA YAPILAN YATIRIMLARINTAMAMLAMA VİZESİ İŞLEMLERİ                  102

H- YATIRIM İNDİRİMİ MEVZUATI                                                                                                                                        103

1- Yatırım İndiriminden Yararlanacak Olanlar                                                                                                                            104

a- Gelir Vergisi Uygulamasında                                                                                                                                                   104

b- Kurumlar Vergisi Uygulamasında                                                                                                                                           104

2- Yatırım İndiriminden Yararlanmanın Şartları                                                                                                                          105

a- Yatırım İndirimi Uygulanacak Kazançlar                                                                                                                                105

b- Yatırım İndiriminin Uygulanacağı Sektörler ve Konular                                                                                                      107

c- Yapılacak Yatırımlardan En Az Yatırım Tutarı                                                                                                                       108

d- Yatırımın Yatırım Teşvik Belgesine Bağlaması                                                                                                                      108

e- Yatırımın Onaylanan Şartlar ve Süreler İçinde Yapılmış Olması                                                                                         110

f- Mükelleflerce Yerine Getirilmesi Gereken Diğer Hususlar                                                                                                   111

fa- İptal Edilen Yatırım Teşvik Belgesi Üzerine Yapılacak İşlem                                                                                             111

fb- Yeminli Mali Müşavirlere Yaptırılacak Tasdik                                                                                                                     112

3- Yatırımın İndiriminin Konusu ve Oranı                                                                                                                                  113

a- Yatırım İndiriminin Konusu                                                                                                                                                      113

aa- Bina Harcamalarında Yatırım İndirimi Uygulaması                                                                                                             114

ab- Bina Benzerleri                                                                                                                                                                         115

ac- Makineler                                                                                                                                                                                  116

ad- Tesisat                                                                                                                                                                                      116

ae- Araçlar                                                                                                                                                                                      117

b- Harcama Esası                                                                                                                                                                           119

ba- Genel Olarak Harcama                                                                                                                                                            119

bb- Kur Farkı ve Kredi Faizlerinin Durumu                                                                                                                                119

bc- Yatırım İndirimine Konu Olmayacak Harcamalar                                                                                                                120

c- Yatırım İndirimi Oranı                                                                                                                                                                121

ca- 31.12.1998 Tarihine Kadar Yatırım Teşvik Belgesine

Bağlanmış Yatırımlarda                                                                                                                                                                 121

cb- 01.01.1999 Tarihinden Sonra Yatırım Teşvik Belgesine

Bağlanmış Yatırımlarda                                                                                                                                                                 123           

4- Yatırım İndiriminin Başlangıcı ve Uygulama Süresi                                                                                                             124

a- Yatırım İndirimi Uygulamasının Başlangıcı                                                                                                                            124

aa- 31.12.1998 Tarihine Kadar Yatırım Teşvik Belgesine Bağlanmış Yatırımlarda                                                                124

ab- 1.1.1999 Tarihinden Sonra Yatırım Teşvik Belgesine Bağlanmış Yatırımlarda                                                               125

Yatırım İndirimi Tutarının Hesaplaması                                                                                                                                      126

Yatırım İndiriminde Endeksleme Uygulaması                                                                                                                            128

ca- 1.1.1998 Tarihinden Önce Yatırım Teşvik Belgesine

Bağlanmış Yatırımlarda Endeksleme Uygulaması                                                                                                                     128

caa- Genel Açıklama                                                                                                                                                                      128

cab- Endeksleme Uygulamasının Şartları                                                                                                                                   129

cac-  Endeksleme Uygulamasında Dikkate Alınacak  Yeniden Değerleme Oranı                                                                 129

cad-  01.01.1995 Tarihinden Önce Alınan Yatırım Teşvik                 

          Belgesine İlişkin Yatırım İndiriminde Endeksleme                                                                                                          130

cae- 1.1.1998 Tarihinden Sonra Yatırım Teşvik Belgesine Bağlanmış Yatırımlarda

Endeksleme Uygulaması                                                                                                                                                               135

5- Yatırım İndirimine Konu Aktif Değerlerin Satışı veya Devri Halinde Yapılacak İşlemler                                                137

a- Satan veya Devreden Yönünden Yapılacak İşlemler                                                                                                           137

b- Satın veya Devir Alan Yönünden Yapılacak İşlemler                                                                                                          138

c- Şartların İhlali Halinde Yapılacak İşlem                                                                                                                                  140

6-İhracat Taahhüdünün Gerçekleştirilmemesi Halinde atırım İndiriminin Durumu                                                              141

7- Teşvik Belgesiz Yatırımlarda Yatırım İndirimi Uygulaması                                                                                                  142

a- Yatırım İndiriminden Yararlanma Şartları                                                                                                                                143

aa- Yatırım İndiriminden Yararlanabilmek İçin Yapılacak Başvuru                                                                                         143

ab- Yatırım Tutarları                                                                                                                                                                       143

ac- Teşvik Belgesiz Yatırımların Özellikleri                                                                                                                                 144

aca- Sektörler                                                                                                                                                                                  144

acb- Yöreler                                                                                                                                                                                    145

acc- Yatırımın Cinsi                                                                                                                                                                        145

acd- Teşvik Belgesiz Yatırımlarda Yatırım Süresi                                                                                                                      145

ace- Yatırım İndirimi Oranı                                                                                                                                                            146

acf- En Fazla Gerçekleşebilecek Yatırım Tutarı                                                                                                                          146

b-  Teşvik Belgesiz Yatırımlarda Yatırımın Tamamlanması  ve Bildirimi                                                                                 148

c- Teşvik Belgesiz Yatırımlarda Yatırım İndirimi Uygulamasında Dikkate Alınacak

 Diğer Hususlar                                                                                                                                                                              149

ca- Başvuru Tarihinden Önce Yapılan Harcamalar                                                                                                                   149

cb- Teşvik Belgesiz Yatırımların Satış veya Devri                                                                                                                    149

cc- Yatırımın Asgari Tutarın Altında Gerçekleşmesi                                                                                                                149

cd- Yatırımın Azami Tutarının Üzerinde Gerçekleşmesi                                                                                                           149

ce- Yatırım Projesinin Tadili                                                                                                                                                         150

cf- Teşvik Belgesiz Yatırımın Sayısı                                                                                                                                            150

cg- Teşvik Belgesiz Yatırımlarda Endeksleme                                                                                                                           150

ch- Muvazaalı İşlem Yapanlar                                                                                                                                                      150

- Yatırımın Tabi Olduğu Mevzuat                                                                                                                                             150

8- Yatırım İndirimi Uygulamasında Vergi Tevkifatı                                                                                                                   153

9- Yatırımın İndiriminin Muhasebeleştirilmesi                                                                                                                           153

a-Muhasebe Usulü                                                                                                                                                                        153

b-Muhasebe Kaydı                                                                                                                                                                       153

ba- 1.1.1998 Tarihinden Önce Yatırım Teşvik Belgesine Bağlanmış Yatırımlar İçin                                                             153

bb- 1.1.1998 Tarihinden Sonra Yatırım Teşvik Belgesine Bağlanan Yatırımlar İçin                                                             159

bc-1.1.1999 Tarihinden Sonra Yatırım eşvik Belgesine Bağlanmış Yatırımlar İçin                                                                161

10- Yatırım İndirimi Uygulamasının Genel Değerlendirmesi                                                                                                    165

11- Yatırım İndirimiyle İlgili Danıştay Kararları ve Özelgeler                                                                                                   168

V. İŞLETMEDEN ÇEKİLEN DEĞERLER                                                                                                                                    179

VI. MALİYET BEDELİ ARTIRIMI                                                                                                                                              180

A- GENEL AÇIKLAMA                                                                                                                                                               180

B- MALİYET BEDELİ ARTIRIMINDAN YARARLANACAK OLANLAR                                                                         181

C- MALİYET BEDELİ ARTIRIMINA KONU OLACAK İKTİSADİ KIYMETLER                                                             183

1- Gayrimenkuller                                                                                                                                                                           183

2- İştirak Hisseleri                                                                                                                                                                          185

3- Amortismana Tabi Maddi Duran Varlıklar                                                                                                                             185

4- Amortismana Tabi Maddi Olmayan Duran Varlıklar                                                                                                            185

D- MALİYET ARTIRIMI UYGULAMASININ DİĞER KOŞULLARI                                                                                    186

İki Tam Yıl Süre İle Aktifte Bulundurma Koşulu                                                                                                                       186

Gayrimenkul, Menkul Kıymet ve Diğer İktisadi Kıymetlerin Ticareti İle Uğraşılmaması                                                     187

3-Yabancı Kurumlara Ait İştirak Hisselerinin Elden Çıkarılması Halinde Maliyet Bedeli Artırımı                                     187

E-MALİYET BEDELİNİN ARTIRILMASINDA ESAS ALINACAK YENİDEN DEĞERLEME ORANLARI                  188

F-MALİYET BEDELİ ARTIRIMI İŞLEMİNİN KÜMÜLATİF ESASA GÖRE YAPILACAĞI                                           190

G-BEDELSİZ İKTİSAP EDİLEN HİSSE SENETLERİNİN ELDEN ÇIKARILMASI                                                             190

H-MALİYET BEDELİ ARTIRIMI SONUNDA ZARAR DOĞMASI HALİ                                                                          190

I-MALİYET BEDELİ ARTIRIMI SURETİYLE VERGİLENMEYEN  KAZANCIN % 20 K V VE GELİR

 STOPAJI VERGİSİ MATRAHINA   DAHİL EDİLİP EDİLMEYECEĞİ                                                                                191

J-MALİYET ARTIŞLARI FONUNUN SERMAYEYE İLAVESİ                                                                                             193

K-KVK’NIN GEÇİCİ 23/A’DAN YARARLANILMASI HALİNDE MBA..                                                                          194

L-   MALİYET BEDELİ ARTIRIMININ EKSİK VEYA BÜTÜN YILLAR YAPILIP YAPILMAYACAĞI                         194

M-  GEÇMİŞ YILLARDA YENİDEN DEĞERLEME YAPILMASININ MALİYET BEDELİ ARTIRIMINA

ENGEL OLMADIĞI                                                                                                                                                                       195

N-YENİDEN DEĞERLEME FONUNUN SERMAYEYE EKLENMESİ HALİNDE M.B.A.                                                  196

O-İŞTİRAK HİSSELERİNİN SATIŞINDA M.B.A.                                                                                                                   197

P-DİĞER AMORTİSMANA TABİ İKTİSADİ KIYMETLERİN ELDEN ÇIKARILMASINDA M.B.A.                           198

R-MALİYET BEDELİ ARTIRIMININ MUHASEBELEŞTİRİLMESİ                                                                                     198

1- Amortismana Tabi Diğer İktisadi Kıymetlerin Satışında Maliyet Bedeli Artırımı                                                            198

2- Gayrimenkullerin Satışında Maliyet Bedeli Artırımı Örnekleri                                                                                            206

3- İştirak Hisselerin Satışında Maliyet Bedeli Artırımı Örnekleri                                                                                            210

4- Amortismana Tabi Maddi Olmayan Duran Varlıkların Satışında Maliyet Bedeli Artımı                                                 215

VII. İNDİRİLECEK GİDERLERDE VERGİ AVANTAJI BOYUTU                                                                                          217

A- GENEL AÇIKLAMA                                                                                                                                                               217

B- TEMSİL GİDERLERİ                                                                                                                                                                217

C- GÖTÜRÜ GİDERLER                                                                                                                                                               218

1- Götürü Gider Uygulamasından Yararlanacak Olan Mükellefler                                                                                          219

2- Götürü Gider Uygulamasının Şartları                                                                                                                                      219

3- Götürü Gider Kaydedilecek Azami Tutar                                                                                                                               220

4- Götürü Gider Uygulamasında Hasılat                                                                                                                                     220

a- İhracatta Hasılat                                                                                                                                                                        220

b- İhracat Kaydıyla Mal Tesliminde Hasılat                                                                                                                              222

c- Yurt Dışı Taşımacılık Hasılatı                                                                                                                                                   224

d- Yurt Dışında Yapılan İnşaat, Onarma, Montaj ve Teknik Hizmetlerden Sağlanan Hasılat                                             224

e- Götürü Olarak Hesaplanan Giderlerin Muhasebeleştirilmesi                                                                                              225

5- Götürü Giderlerin Vergi Avantajı Yönünden Değerlendirilmesi                                                                                         225

D- ÜCRETLİNİN GELİR VERGİSİ VE SOSYAL GÜVENLİK KESENEKLERİ                                                                       225

E- SEYAHAT GİDERLERİ                                                                                                                                                            230

1- Yurt Dışı Seyahatler                                                                                                                                                                  231

2- Yurt İçi Seyahatler                                                                                                                                                                     232

3- Eş İle Birlikte                                                                                                                                                                              232

4- Çocuğu İle Birlikte Seyahat Edenlerin Durumu                                                                                                                    233

5- Sekreterle İş Seyahatine Çıkılması                                                                                                                                          233

VIII. GİDER KISITLAMASI (ENFLASYON PRİMLERİ)                                                                                                         234

A- GİDER KISITLAMASININ KONUSU                                                                                                                                  234

B- GİDER KISITLAMASINA TABİ OLAN MÜKELLEFLER                                                                                                235

C- GİDER KISITLAMASINA TABİ OLMAYAN MÜKELLEFLER                                                                                      235

1- Sanayi Siciline Kayıtlı Olan İmalatçılar                                                                                                                                   235

2- Banka, Sigorta ve Finans Kurumları                                                                                                                                       236

D- GİDER KISITLAMASI UYGULAMASINA GİREN YABANCI KAYNAKLARA İLİŞKİN GİDER VE

MALİYET UNSURLARI                                                                                                                                                              237

E- YABANCI KAYNAKLARA İLİŞKİN GİDER YAZILMAYACAK KISMIN HESAPLANMASI                                 241

F- YILLARA SARİ İNŞAAT VE ONARMA İŞLERİ İLE UĞRAŞAN MÜKELLEFLERDE

 GİDER KISITLAMASI UYGULAMASI                                                                                                                                   242

G- YENİDEN DEĞERLEME VE SON GİREN İLK ÇIKAR YÖNTEMİNİ UYGULAMAKLA

BİRLİKTE BUNLARIN SAĞLADIĞI VERGİSEL İMKANLARDAN YARARLANILMADIĞI DURUMLAR                244

H-FİNANSMAN GİDERLERİNİN YANINDA FİNANSMAN GELİRLERİNİN DE BULUNMASI                                   245

I-FİNANSMAN GİDERLERİNE İLİŞKİN KDV                                                                                                                         246

J-GİDER KISITLAMASININ DEĞERLENDİRİLMESİ                                                                                                             248

IX. KESİMLİK AĞAÇ YETİŞTİRİCİLİĞİNDE GİDER ARTIRIMI UYGULAMASI                                                            249

A- YASAL DAYANAK                                                                                                                                                               249

B- GİDER ARTIRIMININ KOŞULLARI                                                                                                                                     250

1-Mükellef Açısından                                                                                                                                                                   250

2-Yetiştirilen Ağaçların Türü Açısından                                                                                                                                    250

3-Giderlerin Niteliği Açısından                                                                                                                                                    250

4-Gider Artırımının Zorunlu Olup Olmadığı                                                                                                                               250

5-Gider Artış Fonu                                                                                                                                                                         251

6-Gider Artırımının Vergi Etkisi                                                                                                                                                    251

7-Gider Artırımı Uygulamasından Zarar Doğması                                                                                                                     245

8-Gider Artırımının Sadece Kesimlik Ağaç Yetiştiriciliği Faaliyetine Münhasır Olduğu                                                     252

C- GİDER ARTIRIMININ UYGULAMA ESASI                                                                                                                       254

D- GİDER ARTIRIMI VE MUHASEBELEŞTİRİLMESİ                                                                                                           254

E- KESİMLİK AĞAÇ YETİŞTİRİCİLİĞİNDE GİDER ARTIRIMI

     UYGULAMASININ GENEL DEĞERLENDİRİLMESİ                                                                                                         254

X. ŞAHIS SİGORTA PRİMLERİ                                                                                                                                                 254

GENEL AÇIKLAMA, MEVZUATI VE UYGULAMASI                                                                                                          254

ŞAHIS SİGORTA PRİMİ İLE İLGİLİ DANIŞTAY KARARLARI VE ÖZELGELER                                                            256

XI. BAĞIŞ VE YARDIMLAR                                                                                                                                                       257

GENEL AÇIKLAMA                                                                                                                                                                     257

BAĞIŞ VE YARDIMLARIN YASAL DAYANAĞI VE NİTELİĞİ                                                                                          258

31.12.1998 Tarihine Kadar Olan Kanun Hükmü                                                                                                                        258

1.1.1999 Tarihinden Sonra Uygulanacak Olan Kanun Hükmü                                                                                                261

BEYAN EDİLEN GELİRİN % 5’İ İLE SINIRLI OLARAK İNDİRİLEBİLECEK BAĞIŞ VE YARDIMLAR                        263

31.12.1998 Tarihine Kadar Olan Uygulama                                                                                                                                263

1.1.1999 Tarihinden Sonraki Uygulama                                                                                                                                      263

BEYAN EDİLEN GELİRİN %5 İLE SINIRLI OLMAKSIZIN İNDİRİLEBİLECEK  BAĞIŞ VE YARDIMLAR                  266

1- 31.12.1998 Tarihine Kadar Olan Uygulama                                                                                                                            266

a-Ayni Bağış ve Yardımlar                                                                                                                                                           267

b-Nakdi Bağış ve Yardımlar                                                                                                                                                          268

c-Ayni Olarak Yapılacak Bağış ve Yardımlarda Esas Alınacak Değer                                                                                   270

2-1.1.1999 Tarihinden Sonra Olan Uygulama                                                                                                                            271

E-BAĞIŞ VE YARDIMLARLA İLGİLİ ÖZELLİK TAŞIYAN BAZI DURUMLAR                                                              272

1- Bağış ve Yardımların İndirileceği Kazançlar                                                                                                                          272

2- Bağış ve Yardımların Ticari Defterlerde İzlenmesi                                                                                                                272

F-GENEL DEĞERLENDİRME                                                                                                                                                      272

XII. ÜCRETLER VE YARDIMLAR                                                                                                                                             273

GENEL AÇIKLAMA                                                                                                                                                                     273

SERBEST BÖLGEDE ELDE EDİLEN ÜCRETLER                                                                                                                     275

1- Genel Açıklama                                                                                                                                                                          275

2- Ücretlerin Gelir Vergisinden İstisna Edilmesine İlişkin Şartlar                                                                                            276

C- VERGİDEN İSTİSNA YARDIMLAR                                                                                                                                     277

1- Evlenme ve Doğum Yardımları                                                                                                                                                277

2- Çocuk Zamları                                                                                                                                                                            278

D- ÖZEL GİDER İNDİRİMİ                                                                                                                                                          279

E- SAKATLIK İNDİRİMİ                                                                                                                                                             281

1- Hizmet Erbabının Ücretlerine Uygulanan Sakatlık İndirimi                                                                                                 281

2- Hizmet Erbabının Bakmakla Yükümlü Olduğu Özürlülere

    Uygulanacak Sakatlık İndirimi                                                                                                                                                 294

XIII. SERBEST MESLEK KAZANCI                                                                                                                                          295

GENEL AÇIKLAMA                                                                                                                                                                     295

STOPAJ UYGULAMASININ SERBEST MESLEK KAZANCINA ETKİSİ                                                                          295

C-SERBEST MESLEK KAZANCI ELDE EDENLERDE ŞİRKETLEŞME AVANTAJLARI                                                295

1- Anonim veya Limited Şirket Kurulması                                                                                                                                 297

a-Anonim veya Limited Şirket Kuramayacak Olan  Serbest Meslek Erbabı                                                                         297

b-Sermaye Şirketi Ortağı Olarak Faaliyette                                       Bulunulmasının Avantajları                                         298

D- GİDER YAZABİLME AVANTAJLARI                                                                                                                                298

1-Kiralama Yoluyla Edinilen Taşıtların Giderleri                                                                                                                        298

2-Amortisman Hesaplamasında Azalan Bakiyeler Usulünden Yararlanabilme                                                                    298

3-Kendisine, Eşine ve Çocuklarına Ücret Ödenmesi                                                                                                                298

4-Amortismana Tabi İktisadi Kıymetleri Yeniden Değerleme                                                                                                 300

5-Yenileme Fonu Müessesesinden Yararlanabilme                                                                                                                  300

6-  Maliyet Bedeli Artırımı Müessesesinden Yararlanabilme                                                                                                  300

7-% 15 Gelir Vergisi Stopajı Uygulanmayacağı                                                                                                                         301

8-Vergi ve SSK Borcu Yönünden                                                                                                                                                301

9-Serbest Meslek Kazançlarıyla İlgili Danıştay Kararları ve Özelgeler                                                                                  302

XIV. GAYRİMENKUL SERMAYE İRADINDA GÖTÜRÜ GİDER                                                                                         308

XV. MENKUL KIYMET GELİRLERİ                                                                                                                                          310

A- GENEL AÇIKLAMA                                                                                                                                                               310

B- MENKUL SERMAYE İRADI UYGULAMA ESASLARI                                                                                                   312

1- Menkul Sermaye İradı Sayılanlar                                                                                                                                            312

2- Menkul Sermaye İratlarında Vergilendirme                                                                                                                           313

a-Menkul Sermaye İratlarında Kaynaktan Vergilendirme                                                                                                        314

b-Menkul Sermaye İradı Beyanında İndirim Uygulaması                                                                                                        316

C- MENKUL SERMAYE İRATLARININ VERGİLENDİRİLMESİ                                                                                         328

XVI. DEĞER ARTIŞ KAZANCI                                                                                                                                                  328

MENKUL KIYMETLERDE DEĞER ARTIŞ KAZANCI                                                                                                           328

Genel Açıklama                                                                                                                                                                              328

a- 31.12.1998 Tarihine Kadar Olan Değer Artış Kazançları                                                                                                      328

b- 1999-2002 Yıllarında Değer Artış Kazançları Uygulaması                                                                                                   330

ba- Vergilendirilmeyecek Menkul Kıymetler Değer Artış Kazançları                                                                                     331

bb-Menkul Kıymetlerde Safi Değer Artışı                                                                                                                                 327

c- 01.01.2003 Tarihinden Sonra Olan Değer Artış Kazançları                                                                                                 332

ca- Vergilendirilmeyecek Menkul Kıymet Değer Artış Kazançları                                                                                         332

cb- Vergilendirilecek Menkul Kıymet Değer Artış Kazançları

B- GAYRİMENKULLERDE DEĞER ARTIŞ KAZANCI                                                                                                          332

1- Genel Açıklama                                                                                                                                                                          332

a-31.12.1998 Tarihine Kadar Olan Uygulama                                                                                                                             340

aa- Mevzuatı                                                                                                                                                                                   340

ab-Uygulaması                                                                                                                                                                               341

b- 1999-2002 Yılları Arasında Yapılacak Uygulama                                                                                                                  341

ba- Vergilendirilmeyecek Gayrimenkul Değer Artış Kazançları                                                                                              342

bb- Gayrimenkullerde Safi Değer Artışı                                                                                                                                      343

c- 1.1.2003 Tarihinden İtibaren Yapılacak Uygulama                                                                                                               344

ca- Mevzuatı                                                                                                                                                                                   344

cb- Uygulaması                                                                                                                                                                              345

bc- Değer Artış Kazancında İstisna                                                                                                                                            346

Sürede İstisna                                                                                                                                                                                346

Miktarda İstisna                                                                                                                                                                             346

XVII. GELİRİN TOPLANMADIĞI (BEYANNAME VERİLMEYEN) HALLER                                                                    347

A- GENEL AÇIKLAMA                                                                                                                                                               347

B- YASAL DAYANAK                                                                                                                                                                348

1- Genel Hükümler                                                                                                                                                                         348

a- Ücretlerde                                                                                                                                                                                   349

b- Gayrimenkul Sermaye İratlarında                                                                                                                                            349

c- Menkul Sermaye İratlarında                                                                                                                                                     350

XVIII. VERGİ TEVKİFATI                                                                                                                                                            352

XIX. VERGİ TARİFESİ                                                                                                                                                                 353

XX. HAYAT STANDARDI ESASI                                                                                                                                            356

XXI. KOLLEKTİF ŞİRKETLER                                                                                                                                                   357



ÜÇÜNCÜ KISIM

KURUMLAR VERGİSİ KANUNU’NDA VERGİ

AVANTAJI SAĞLAYICI HÜKÜM VE İŞLEMLER



I. FİNANSMAN FONU                                                                                                                                                                362

A- GENEL AÇIKLAMA                                                                                                                                                               362

B- YASA METNİ                                                                                                                                                                           364

C- FİNANSMAN FONU AYIRABİLECEK MÜKELLEFLER                                                                                                  365

1- Sermaye Şirketleri                                                                                                                                                                      366

2- Kooperatifler                                                                                                                                                                              366

D- FİNANSMAN FONU AYIRMANIN ŞARTLARI                                                                                                               366

1-Yatırım Teşvik Belgesi Alınması Gerektiği                                                                                                                              366

2-Ayrılacak Finansman Fonu Miktarının Kurumlar Vergisi Matrahının %25’ini Geçmeyeceği                                         367

3-Ayrılacak Finansman Fonunun Yapılacak Yatırım Tutarını Aşmayacağı                                                                          368

4-Ayrılan Finansman Fonu Tutarının Merkez Bankasında  Açılacak Devlet Tahvili

Hesabına Yatırılması Gerektiği                                                                                                                                                     369

5-Fon Hesabından Yapılacak Çekişlerin İzne Bağlı Olması                                                                                                     370

6-Bir Önceki Yıl Safi Kurum Kazancından Ayrılan Fonun Hesap Dönemi Sonunda Safi

 Kurum Kazancına Eklenmesi                                                                                                                                                       372

E-FİNANSMAN FONU İLE İLGİLİ ÖZELLİKLİ DURUMLAR                                                                                              372

1-Finansman Fonunun Bir Vergi İstisnası Olmadığı                                                                                                                 372

2-Kanunda Belirtilen Koşulların Yerine Getirilmemesi                                                                                                             373

3-Finansman Fonunun %20 Oranlı Kurumlar Vergisine Tabi Olmadığı                                                                                 374

4-Finansman Fonunun Gelir Vergisi Tevkifatına Tabi Olmadığı                                                                                             374

F-FİNANSMAN FONUNUN MUHASEBELEŞTİRİLMESİ                                                                                                    375

II. İNDİRİLECEK GİDERLER                                                                                                                                                       377

A- GELİR VERGİSİ KANUNU’NA GÖRE İNDİRİLECEK GİDERLER                                                                                   377

1- Avanslar                                                                                                                                                                                     377

2- Kredi Faizleri                                                                                                                                                                              378

3- Reklam Giderleri                                                                                                                                                                         379

4- Tahvil Faizleri                                                                                                                                                                             380

5- Ücret Ödemeleri                                                                                                                                                                         381

6- Diğer Giderler                                                                                                                                                                             382

B- KURUMLAR VERGİSİ KANUNU’NA GÖRE İNDİRİLECEK GİDERLER                                                                       383

1- Bağış ve Yardımlar                                                                                                                                                                    383

a-31.12.1998 Tarihine Kadar Olan Uygulama                                                                                                                             383

b-1.1.1999 Tarihinden Sonraki Uygulama                                                                                                                                  384           

c-Bağış ve Yardımların Matrahtan İndirilmesi İçin Uyulması Gereken Esaslar                                                                     386

ca31.12.1998 Tarihine Kadar Olan Uygulama                                                                                                                            386

cb- 1.1.1999 Tarihinden Sonraki Uygulama                                                                                                                               386

d-Bağış ve Yardımlarda Kurumlar Vergisi Açısından Gider Yazılabilecek Tutarlar                                                              387

da- 31.12.1998 Tarihine Kadar Olan Uygulama                                                                                                                         387

db- 1.1.1999 Tarihinden Sonraki Uygulama                                                                                                                               388

e-% 2’lik ve Yirmibin Liralık Gider Kabul Edilen Bağışlar                                                                                                        389

f-% 5’lik Kısmı Gider Olarak Kabul Edilen Bağış ve Yardımlar                                                                                                381

fa- 31.12.1998 Tarihine Kadar Olan Uygulama                                                                                                                          391

fb- 1.1.1999 Tarihinden Sonraki Uygulama                                                                                                                                392

g-Tamamının İndirilebilmesine İmkan Veren Bağış ve Yardımlar                                                                                            394

h-Bağış ve Yardımların Katma Değer Vergisi Karşısındaki Durumu                                                                                      396

ha- Teslimlerde Katma Değer Vergisi                                                                                                                                         396

hb- Yüklenilen Katma Değer Vergisi                                                                                                                                           397

ı-Bağış ve Yardımların Veraset ve İntikal Vergisi Karşısındaki Durumu                                                                                397

i-Araştırma ve Geliştirmeyi Teşvik Amacıyla Vergi Ertelemesi                                                                                               398

ia-Genel Açıklama                                                                                                                                                                          398

ib-Vergi Ertelemesinin Şartları                                                                                                                                                      399

ic-Vergi Ertelemesinin Uygulaması                                                                                                                                             400

id-Ar-Ge Harcamaları Nedeniyle Ertelenen Verginin Muhasebeleştirilmesi                                                                         401

ie-Ar-Ge Harcamalarının Gelir Vergisi Mükellefleri Açısından Değerlendirilmesi                                                                402

III. KABUL EDİLMEYEN İNDİRİMLER                                                                                                                                    405

A- ÖRTÜLÜ SERMAYE FAİZLERİ                                                                                                                                           405

B- ÖRTÜLÜ KAZANÇ DAĞITIMI                                                                                                                                            405

KAR DAĞITIMINI YAYMA                                                                                                                                                       407

KARIN SERMAYEYE İLAVESİ                                                                                                                                                  409

VI. DEVİR VE BİRLEŞME                                                                                                                                                             411

VII. VERGİ ÖDEMEYİ GECİKTİRME                                                                                                                                         413

VIII. MENKUL VE GAYRİMENKULLERİN SATIŞ KAZANCI                                                                                             414

A- 01.01.1999-31.12.1998 TARİHLERİ ARASINDAKİ UYGULAMA                                                                                   415

1-İştirak Hisseleri Veya Gayrimenkullerin Satışından Doğan Kazançlara İlişkin

 İstisnanın Uygulanması                                                                                                                                                               416

a- İstisna Uygulamasına Konu Olacak İktisadi Kıymetler                                                                                                       417

aa- Gayrimenkuller                                                                                                                                                                         417

ab- İştirak Hisseleri                                                                                                                                                                        418

b-İstisnadan Yararlanacak Olan Mükellefler                                                                                                                             419

c-İştirak Hisseleri veya Gayrimenkullerin Satışından Doğan Kazancın Kurumlar

 Vergisinden Müstesna Tutulmasında Gözönünde Bulundurulması Gereken Hususlar                                                    420

ca-İştirak Hisseleri veya Gayrimenkullerin İki Tam Yıl Süre İle Aktifte Bulundurulması                                                    420

cb-Gayrimenkul veya Menkul Kıymet Ticareti İle Uğraşılmaması                                                                                          421

cc-Holding Şirketlerin Durumu                                                                                                                                                    422

cd-Sermaye Artırımının Gerçekleştirilmesi                                                                                                                                 422

ce-Sermayeye Eklenen Kazançların İşletmeden Çekilmesi                                                                                                      423

cf-Kurumlar Vergisinden Müstesna Tutulan Kazançlar Hakkında Gelir Vergisi

Kanunu’nun 38. Maddesinin Son Fıkrası Hükmünün Uygulanmaması                                                                                423

cg-Bedelsiz Olarak Elde Edilen Hisse Senetlerinin Satışından Sağlanan Kazançlar                                                            424

ch-Satış Vaadi Sözleşmesi İle Satışı Öngörülen Gayrimenkuller                                                                                             424

d-  İstisnanın Uygulanması                                                                                                                                                          425

da- Peşin Satışlarda İstisnanın Uygulanması                                                                                                                            425

db- Vadeli Satışlarda İstisnanın Uygulanması                                                                                                                          426

e-Kurumlar Vergisinden Müstesna Tutulan İştirak Hisseleri veya Gayrimenkullerin

 Satışından Doğan Kazançların %20 Oranlı Kurumlar Vergisi ve Gelir Vergisi

 TevkifatıKarşısındaki durumu   427

2-Üretim Tesisleri ve Bu Tesislere İlişkin Gayrimenkullerin  Sermaye Şirketlerine Ayni Sermaye

Olarak Konulmasından  Doğan Kazançlara İlişkin İstisna                                                                                                      429

a-Üretim Tesislerinin ve Bu Tesislere İlişkin Gayrimenkullerin Teşvik Belgeli Yatırım

Yapmak Üzere Kurulacak  Sermaye Şirketlerine Ayni Sermaye Olarak Konulması                                                              431

b-Üretim Tesisleri ile Bu Tesislere İlişkin Gayrimenkullerin  Teşvik Belgesi Olmaksızın

 Yatırım Yapmak Üzere Yeni  Kurulacak Olan Tam Mükellef Anonim Şirketlere Ayni

 Sermaye Olarak Konulması                                                                                                                                                         432

3-Üretim Tesislerini 2 Tam Yıl İşletmenin Aktifinde Bulundurma Zorunluluğunun Olmadığı                                           434

4-İştirak Hisseleri ve Gayrimenkullerin  Satışında Tapu ve Kadastro Harçları  İle

Banka ve Sigorta Muameleleri Vergisi İstisnası Uygulaması                                                                                                  435

5-Örnek Uygulama                                                                                                                                                                         437

6-Genel Değerlendirme                                                                                                                                                                  438

B- 01.01.1999-31.12.2002 TARİHLERİ ARASINDAKİ UYGULAMA                                                                                    442

1- Genel Açıklama                                                                                                                                                                          442

2- İştirak Hisseleri veya Gayrimenkullerin Satışından Doğan Kazançlara

 İlişkin İstisnanın Uygulanması                                                                                                                                                   442

a- İstisna Uygulamasına Konu Olacak İktisadi Kıymetler                                                                                                       442

aa- Gayrimenkuller                                                                                                                                                                         443

ab- İştirak Hisseleri                                                                                                                                                                        444

b- İstisnadan Yararlanacak Olan Mükellefler                                                                                                                            444

c- İştirak Hisseleri veya Gayrimenkullerin Satışından Doğan Kazancın Kurumlar

 Vergisinden Müstesna Tutulmasında Gözönünde Bulundurulması Gereken Hususlar                                                    446

ca- İştirak Hisseleri veya Gayrimenkullerin İki Tam Yıl Süre İle Aktifte Bulundurulması                                                   446

cb- Gayrimenkul veya Menkul Kıymet Ticareti İle Uğraşılmaması                                                                                         446

cc- Holding Şirketlerin Durumu                                                                                                                                                   447

cd- Sermaye Artırımının Gerçekleştirilmesi                                                                                                                                448

ce- Sermayeye Eklenen Kazançların İşletmeden Çekilmesi                                                                                                     448

cf- Kurumlar Vergisinden Müstesna Tutulan Kazançlar Hakkında Gelir Vergisi Kanunu’nun 38. Maddesinin

Son Fıkrası Hükmünün Uygulanmaması                                                                                                                                    449

cg- Bedelsiz Olarak Elde Edilen Hisse Senetlerinin  Satışından Sağlanan Kazançlar                                                          449

ch- Satış Vaadi Sözleşmesi ile Satışı Öngörülen Gayrimenkuller                                                                                            450

d- İstisnanın Uygulanması                                                                                                                                                           450

da- Peşin Satışlarda İstisnanın Uygulanması                                                                                                                            450

db- Vadeli Satışlarda İstisnanın Uygulanması                                                                                                                          451

e-   Kurumlar Vergisinden Müstesna Tutulan İştirak Hisseleri  veya Gayrimenkullerin

 Satışından Doğan Kazançların Gelir Vergisi Tevkifatı Karşısındaki Durumu                                                                      453

3-   Üretim Tesisleri ve Bu Tesislere İlişkin Gayrimenkullerin Sermaye Şirketlerine

 Ayni Sermaye Olarak Konulmasından Doğan Kazançlara İlişkin İstisna                                                                            454

a- Genel Açıklama                                                                                                                                                                          454

b-   Üretim Tesislerinin ve Bu Tesislere İlişkin Gayrimenkullerin Teşvik Belgeli

Yatırım Yapmak Üzere Kurulacak Sermaye Şirketine Ayni Sermaye Olarak Konulması                                                      456

c-   Üretim Tesisleri ile Bu Tesislere İlişkin Gayrimenkullerin Teşvik Belgesi Olmaksızın

Yatırım Yapmak Üzere Yeni Kurulacak Olan Tam Mükellef Anonim Şirketlere Ayni Sermaye

 Olarak Konulması                                                                                                                                                                         457

4-   Üretim Tesisleri 2 Tam Yıl İşletmenin Aktifinde Bulunma Zorunluluğunun Olmadığı                                                  459

5-   İştirak Hisseleri ve Gayrimenkullerin Satışında Tapu ve  Kadastro

Harçları ile Banka ve Sigorta Muameleleri Vergisi İstisnası Uygulaması                                                                              460

6-   Satış Kazancının Sermayeye İlavesinin Kar Dağıtımı Olarak Kabul Edildiği                                                                  462

7- Örnek Uygulama                                                                                                                                                                        463

8- Genel Değerlendirme                                                                                                                                                                 464



DÖRDÜNCÜ KISIM


KATMA DEĞER VERGİSİ KANUNU’NDA VERGİ AVANTAJI SAĞLAYICI HÜKÜM VE İSTİSNALAR


PROMOSYON ÜRÜNLERİ                                                                                                                                                          469

KOMİSYONCULAR VASITASIYLA VEYA KONSİNYASYON SURETİYLE YAPILAN SATIŞLAR                            472

İSTİSNALAR                                                                                                                                                                                 439

TAM VE KISMİ İSTİSNALAR İLE SAĞLANAN AVANTAJLAR                                                                                      473

İHRAÇ KAYDIYLA TESLİMLERDE TECİL-TERKİN  (VERGİ ERTELEMESİ) UYGULAMASI                                      474

TEŞVİK BELGESİ KAPSAMINDA MAKİNE VE TEÇHİZAT ALIMI VE İTHALİNDE KDV İSTİSNASI                     475

İstisnadan Yararlanacak Makine ve Teçhizatlar İle Bunların Kapsamı                                                                                  476

Yatırım Teşvik Belgesi Tarihine Göre İstisna Uygulaması                                                                                                      477

1.8.1998 Tarihinden Sonra Düzenlenen Yatırım Teşvik Belgesine Göre İstisna Uygulaması                                             477

1.8.1998 Tarihinden Önce Düzenlenen Yatırım Teşvik Belgelerine Göre İstisna Uygulaması                                            478

Yatırımın Usulüne Uygun Olarak Gerçekleşmemesi                                                                                                                 479

İstisnanın Beyanı ve İade Uygulaması                                                                                                                                       479

ŞAHIS ŞİRKETLERİNİN SERMAYE ŞİRKETLERİNE DEVİR VEDÖNÜŞÜMLERİNDE KDV İSTİSNASI                    480

IV.ÖZEL MATRAH ŞEKLİ UYGULAMASI                                                                                                                             481

V. SERBEST BÖLGEDE FAALİYETTE BULUNULMASI                                                                                                       483

VI. VERGİ İNDİRİMİ                                                                                                                                                                     484

VII. AMORTİSMANA TABİ İKTİSADİ KIYMETLERDE AİT KDV İNDİRİMİ                                                                486

VIII. VERGİNİN ÖDENMESİ                                                                                                                                                        487

IX.TEŞVİK BELGESİ KAPSAMINDA YAPILAN İTHALATLARDA  KDV ERTELEMESİ                                             488

A- GENEL AÇIKLAMA                                                                                                                                                               488

B- KDV ERTELEMESİNİN GENEL ESASLARI                                                                                                                        489

1-KDV Ertelemesinden Yararlanacak ve Yararlanamayacak Yatırım Malları                                                                         489

KDV Ertelemesinden Yararlanacak Mükellefler                                                                                                                        490

KDV Ertelemesinden Yararlanamayacak Mükellefler                                                                                                               490

Gerçek Usulde Katma Değer Vergisi Mükellefi Olmayanlar                                                                                                    490

Faaliyeti Münhasıran İndirim Hakkı Tanınmayan İşlemlerden Oluşan Mükellefler                                                             491

Katma Değer Vergisi Mükellefi Olmakla Beraber İthal Ettiği Teşvik Belgeli Yatırım Malını,

 İndirim Hakkı Tanınmayan İşlemlerde Kullanacak Olanlar                                                                                                     491

İthalde Ertelenen Vergiye Ait Teminatın Çözülmesi                                                                                                                 491

Faaliyeti Tamamen Vergiye Tabi İşlemlerden Oluşan Mükellefler                                                                                         492

Faaliyeti Tamamen İade Hakkı Doğuran İşlemlerden Oluşan Mükellefler                                                                            493

İade Hakkı Doğuran İşlemlerle, Vergiye Tabi İşlemleri Birlikte Yapan Mükellefler                                                              493

Kısmi İstisna Kapsamında İşlem Yapan Mükellefler                                                                                                             &n