İÇİNDEKİLER

BİRİNCİ KISIM

GELİR VE KURUMLAR VERGİSİ KANUNLARINA  GÖRE MENKUL KIYMETLERDEN  ELDE

EDİLEN GELİRLERİN VERGİLENDİRMESİ

I- HİSSE SENEDİ KÂR PAYLARININ VERGİLENDİRİLMESİ                                                                                            21

A- TİCARİ FAALİYETE BAĞLI OLMAKSIZIN ELDE EDİLEN KÂR PAYI VE VERGİ ALACAĞI                              23

1- Tam Mükellef Gerçek Kişilerde Hisse Senedi Kâr Paylarının Vergilendirilmesi                                                             24

2- Dar Mükellef Gerçek Kişilerde Hisse Senedi Kâr Paylarının Vergilendirilmesi (Vergilendirmeme)                             25

B- TİCARİ İŞLETME BÜNYESİNDE ELDE EDİLEN KÂR PAYLARININ VERGİLENDİRİLMESİ                                25

1- Adi Ortaklıklar ve Kollektif Şirketlerce Vergi Alacağının Hesaplanması, Beyanı ve Mahsubu                                   28

2- Adi Komandit Şirketlerde Vergi Alacağının Hesaplanması, Beyanı ve Mahsubu                                                        31

3- Eshamlı Komandit Şirketlerde Komandite Ortağın Vergi Alacağının Hesaplanması, Beyanı ve Mahsubu               33

4- Tam Mükellef Kurumlarda Kâr Paylarının Vergilendirilmesi (Vergilendirmeme)                                                            35

5- Dar Mükellef Kurumlarda Hisse Senedi Kâr Paylarının Vergilendirilmesi                                                                      36

C- KURUMLARDAN BEDELSİZ ALINAN İŞTİRAK HİSSELERİ VE HİSSE SENETLERİNİN

 VERGİLENDİRİLMESİ                                                                                                                                                               37

1- Tam Mükellef Gerçek Kişilerde Vergilendirme (Vergilendirmeme)                                                                                   37

2- Dar Mükellef Gerçek Kişilerde Vergilendirme (Vergilendirmeme)                                                                                    39

3- Tam Mükellef Kurumlarda Vergilendirme (Vergilendirmeme)                                                                                           39

4- Dar Mükellef Kurumlarda Vergilendirme (Vergilendirmeme)                                                                                            39

D- SERBEST BÖLGELERDE FAALİYET GÖSTEREN KURUMLARDAN ELDE EDİLEN KÂR

 PAYLARININ VERGİLENDİRİLMESİ                                                                                                                                    40

1- Gelir Vergisi                                                                                                                                                                              40

2- Gelir Stopajı                                                                                                                                                                              41

3- Kurumlar Vergisi                                                                                                                                                                      41

4- Katma Değer Vergisi                                                                                                                                                               41

5- Damga Vergisi ve Harçlar                                                                                                                                                       41

6- Emlak Vergisi                                                                                                                                                                            43

7- Bina Yapım Harcı                                                                                                                                                                     43

8- Gümrük Vergisi                                                                                                                                                                        44

9- Belediye Hissesi                                                                                                                                                                      44

10- Kaynak Kullanımı Destekleme Primi                                                                                                                                   44

11- Diğer İhracat Teşvikleri                                                                                                                                                        44

E- TAM MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                          45

F- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                           45

IV- YURT DIŞINDAKİ KURUMLARDAN ELDE EDİLEN KÂR PAYLARININ VERGİLENDİRİLMESİ                      46

A- TAM MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                         46

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME (VERGİLENDİRMEME)                                                48

C- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 49

D- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                  51

E- KÂR DAĞITIMI VE GELİR VERGİSİ TEVKİFATI                                                                                                            51

1- Kârın Beyan Döneminden Önce Tamamının Dağıtılması                                                                                                  53

2- Kârın Beyan Döneminden Önce Kısmen Dağıtılması                                                                                                        56

VI- HAZIRLIK DÖNEMİ FAİZLERİNİN VERGİLENDİRİLMESİ                                                                                        60

VII- YATIRIM FONLARI KATILMA BELGELERİNDEN ELDE EDİLEN GELİRLERİN

VERGİLENDİRİLMESİ                                                                                                                                                                61

A- TAM MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME (VERGİLENDİRMEME)                                               61

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME (VERGİLENDİRMEME)                                                62

C- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 62

D- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                  64

1- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunan Dar Mükellef Kurumlarda Vergilendirme                                     64

2- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunmayan Dar Mükellef Kurumlarda Vergilendirme                              65

E- YURT DIŞINDA KURULU MENKUL KIYMET YATIRIM FONLARINDAN ELDE EDİLEN

KÂR PAYLARI                                                                                                                                                                            66

VIII- GAYRİMENKUL YATIRIM FONU VE ORTAKLIĞI İLE RİSK SERMAYESİ YATIRIM FONU

 VE ORTAKLIKLARINDAN ELDE EDİLEN KÂR PAYLARININ VERGİLENDİRİLMESİ                                              66

A- TAM MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                         66

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                           70

C- TAM VE DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                 70

D- TİCARİ İŞLETME BÜNYESİNDE YATIRIM FONU KATILMA BELGELERİ İLEN YATIRIM

ORTAKLIKLARINDAN ELDE EDİLEN KÂR PAYLARININ VERGİLENDİRİLMESİ                                                     71

E- YURT DIŞINDA KURULU YATIRIM ORTAKLIKLARINDAN ELDE EDİLEN KÂR PAYLARI                             73

IX- İŞTİRAK HİSSELERİNDEN DOĞAN KAZANÇLARIN VERGİLENDİRİLMESİ                                                       73

A- LİMİTED ŞİRKET ORTAKLARININ KÂR PAYLARI                                                                                                    73

B- İŞ ORTAKLIĞI ORTAKLARININ ELDE ETTİKLERİ KÂR PAYLARI                                                                         73

X- KOMANDİT ŞİRKETLERDE KOMANDİTER ORTAKLARIN KÂR PAYLARININ

 VERGİLENDİRİLMESİ                                                                                                                                                               74

A- ADİ KOMANDİT ŞİRKETDE KOMANDİTER ORTAKLARIN KÂR PAYLARI                                                       74

B- SERMAYESİ PAYLARA BÖLÜNMÜŞ KOMANDİT ŞİRKETLERDE KOMANDİTER

 ORTAKLARIN KÂR PAYLARI                                                                                                                                              74

XI- KOOPERATİF ORTAKLARININ KÂR PAYLARI (GELİR-GİDER FARKI)                                                               75

XII- KURUMLARIN İDARE MECLİSİ BAŞKAN VE  ÜYELERİNE VERİLEN KÂR PAYLARININ

 VERGİLENDİRİLMESİ                                                                                                                                                               76

XIII- DAR MÜKELLEF KURUMLARDA GVK’NIN 75/4. MADDESİ KAPSAMINDAKİ MENKUL

 SERMAYE İRADI                                                                                                                                                                      79

XIV- FAİZ GELİRLERİNİN VERGİLENDİRİLMESİ                                                                                                               81

A- ÖZEL KESİM TAHVİLİ İLE 26.07.2001 TARİHİNDEN ÖNCE İHRAÇ EDİLEN DEVLET

TAHVİLİ VE HAZİNE BONOSU FAİZ GELİRİNİN VERGİLENDİRİLMESİ                                                                      81

1- Tam Mükellef Gerçek Kişilerde Vergilendirme                                                                                                                    81

2- Dar Mükellef Gerçek Kişilerde Vergilendirme                                                                                                                     86

3- Tam Mükellef Kurumlarda Vergilendirme                                                                                                                            87

4- Dar Mükellef Kurumlarda Vergilendirme                                                                                                                             88

a- Türkiye’de İş Yeri veya Daimi Temsilcisi Bulunan Dar Mükellef Kurumlarda Vergilendirme                                     88

b- Türkiye’de İş Yeri veya Daimi Temsilcisi Bulunmayan Dar Mükellef Kurumlarda Vergilendirme                              89

B- 26.07.2001 TARİHİNDEN SONRA İHRAÇ EDİLEN DEVLET TAHVİLİ İLE HAZİNE BONOSU

 FAİZ GELİRLERİNİN VERGİLENDİRİLMESİ                                                                                                                        92

XV- GELİR ORTAKLIĞI SENETLERİ (GOS) İLE TOPLU KONUT İDARESİ (TKİ) VEYA KAMU

ORTAKLIĞI İDARESİ (KOİ) VE ÖZELLEŞTİRME İDARESİNCE ÇIKARILAN DİĞER MENKUL

 KIYMETLERDEN ELDE EDİLEN GELİRLERİN VERGİLENDİRİLMESİ                                                                           106

XVI- BANKA BONOLARI, BANKA GARANTİLİ BONOLAR VE FİNANSMAN BONOLARINDAN

ELDE EDİLEN FAİZ GELİRLERİNİN VERGİLENDİRİLMESİ                                                                                             107

XVII- VARLIĞA DAYALI MENKUL KIYMETLERDEN ELDE EDİLEN FAİZ GELİRLERİNİN

VERGİLENDİRİLMESİ                                                                                                                                                               107

XVIII- ALACAK FAİZLERİNİN VERGİLENDİRİLMESİ                                                                                                     108

A- TAM MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                        108

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                          108

C- TAM MÜKELLEF KURUMLARDA VE TİCARİ İŞLETMELERDE VERGİLENDİRME                                            109

D-  DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                119

1- Türkiye’de İş Yeri veya Daimi Temsilcisi Bulunan Dar Mükellef Kurumlarda Vergilendirme                                    109

2- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunmayan Dar Mükellef Kurumlarda Vergilendirme                             110

XIX-  ÖDÜNÇ PARA VERME İŞLEMLERİNDEN ELDE EDİLEN ALACAK FAİZİNİN

VERGİLENDİRİLMESİ                                                                                                                                                               112

A- İKRAZATÇILIK-TEFECİLİK AYRIMI                                                                                                                             112

B- İKRAZATÇILIK-TEFECİLİK FAALİYETİNDEN ELDE EDİLEN FAİZ GELİRLERİNİN TİCARİ

 KAZANÇ ÇERÇEVESİNDE VERGİLENDİRİLMESİ                                                                                                            114

C- İKRAZATÇILIK-TEFECİLİK FAALİYETLERİNİN BANKA VE SİGORTA MUAMELELERİ

VERGİSİ İLE KATMA DEĞER VERGİSİ KARŞISINDAKİ DURUMU                                                                              114

D- İKRAZATÇILIK-TEFECİLİK FAALİYETİNDEN ELDE EDİLEN FAİZ GELİRLERİNİN MENKUL

 SERMAYE İRADI ÇERÇEVESİNDE VERGİLENDİRİLMESİ                                                                                              117

1- Tam Mükellef Gerçek Kişilerde Vergilendirme                                                                                                                   117

2- Dar Mükellef Gerçek Kişilerde Vergilendirme                                                                                                                    118

E- ÖDÜNÇ MENKUL KIYMET İŞLEMLERİNİN VERGİLENDİRİLMESİ                                                                         118

XX- MEVDUAT FAİZ GELİRLERİNİN VERGİLENDİRİLMESİ                                                                                         121

A- TAM VE DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME (VERGİLENDİRMEME)                              121

B- TİCARİ İŞLETMELER VE TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                 121

C- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 122

1- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunan Dar Mükellef Kurumlarda Vergilendirme                                    111

2- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunmayan Dar Mükellef Kurumlarda Vergilendirme                             123

XI- OFF-SHORE (KIYI) BANKACILIĞINDAN ELDE EDİLEN MEVDUAT FAİZLERİNİN

 VERGİLENDİRİLMESİ                                                                                                                                                              124

A- TAM MÜKELLEF GERÇEK KİŞİLERDE OFF-SHORE BANKALARDAKİ TÜRK LİRASI VE

DÖVİZ TEVDİAT HESAPLARINDAN ELDE EDİLEN FAİZ GELİRLERİNİN VERGİLENDİRİLMESİ                        132

B- DAR MÜKELLEF GERÇEK KİŞİLERDE OFF-SHORE BANKALARDAKİ TÜRK LİRASI VE

DÖVİZ TEVDİAT HESAPLARINDAN ELDE EDİLEN FAİZ GELİRLERİNİN VERGİLENDİRİLMESİ

 (VERGİLENDİRMEME)                                                                                                                                                            135

C- TİCARİ İŞLETME BÜNYESİNDE ELDE EDİLEN OFF-SHORE FAİZ GELİRLERİNİN

VERGİLENDİRİLMESİ                                                                                                                                                               136

XXII- HİSSE SENEDİ VE TAHVİL KUPON KAZANÇLARININ VERGİLENDİRİLMESİ                                              129

A- TAM MÜKELLEF GERÇEK KIŞILERDE VERGILENDIRME                                                                                        137

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                          137

C- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                138

D- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 138

XXIII-  İŞTİRAK HİSSELERİNİN SAHİBİ ADINA HENÜZ TAHAKKUK ETMEMİŞ KÂR

 PAYLARININ DEVİR  VE TEMLİKİ KARŞILIĞINDA ALINAN PARA VE AYINLARIN

 VERGİLENDİRİLMESİ                                                                                                                                                              139

A- TAM MÜKELLEF GERÇEK KIŞILERDE VERGILENDIRME                                                                                        139

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                          139

C- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                140

D- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 140

XXIV- HER ÇEŞİT SENETLERİN İSKONTO EDİLMESİ KARŞILIĞINDA ALINAN İSKONTO

BEDELLERİNİN VERGİLENDİRİLMESİ                                                                                                                                 141

A- TAM MÜKELLEF GERÇEK KIŞILERDE VERGILENDIRME                                                                                        141

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                          141

C- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                141

D- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 142

1- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunan Dar Mükellef Kurumlarda Vergilendirme                                    142

2- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunmayan Dar Mükellef Kurumlarda Vergilendirme                             142

XXV- FAİZSİZ OLARAK KREDİ VERENLERE ÖDENEN KÂR PAYLARI İLE KÂR VE ZARAR

ORTAKLIĞI BELGESİ KARŞILIĞINDA ÖDENEN KÂR PAYLARI VE ÖZEL FİNANS

 KURUMLARINCA KÂR VE ZARARA KATILMA HESABI KARŞILIĞINDA ÖDENEN KÂR

 PAYLARININ VERGİLENDİRİLMESİ                                                                                                                                   143

A-  TAM VE DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME (VERGİLENDİRMEME)                             143

B- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                144

C- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 144

1- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunan Dar Mükellef Kurumlarda Vergilendirme                                    144

2- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunmayan Dar Mükellef Kurumlarda Vergilendirme                             145

XXVI- REPO VE TERS REPO GELİRLERİNİN VERGİLENDİRİLMESİ                                                                              146

A-  TAM VE DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME (VERGİLENDİRMEME)                             146

B- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                146

C- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 148

1- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunan  Dar Mükellef Kurumlarda Vergilendirme                                   148

2- Türkiye’de İş Yeri Veya Daimi Temsilcisi Bulunmayan Dar Mükellef Kurumlarda Vergilendirme                             149

İKİNCİ KISIM

MENKUL KIYMETLERİN ELDEN ÇIKARILMASINDAN SAĞLANAN KAZANÇLARIN

 (ALIM- SATIM) VERGİLENDİRİLMESİ

I- GENEL AÇIKLAMA                                                                                                                                                              155

II- DEĞER ARTIŞI KAZANÇLARINDA VERGİLENDİRME ESASLARI                                                                         155

-  HİSSE SENETLERİ İLE DİĞER MENKUL KIYMETLERİN ELDEN ÇIKARILMASINDA

VERGİLENDİRME ESASLARI                                                                                                                                                 155

A- SÜRE KOŞULU                                                                                                                                                                     155

B- İKTİSAP ŞEKLİ KOŞULU                                                                                                                                                   156

C- TUTAR KOŞULU                                                                                                                                                                  156

D- ALIM SATIMIN DEVAMLILIK KARAKTERİ TAŞIMAMASI KOŞULU                                                                 157

E- HİSSE SENETLERİ ALIM-SATIM ZARARLARININ MAHSUBU                                                                              157

III- HİSSE SENEDİ VE DİĞER MENKUL KIYMETLERDE DEĞER ARTIŞI KAZANCININ TESPİTİ                          158

A- ENDEKSLEME YÖNTEMİ UYGULAMASI                                                                                                                     158

B- İNDİRİM ORANI UYGULAMASI                                                                                                                                      159

IV- HİSSE SENETLERİNİN ELDEN ÇIKARILMASINDAN SAĞLANAN DEĞER ARTIŞI

 KAZANÇLARININ VERGİLENDİRİLMESİ                                                                                                                          160

A- TAM  MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                       155

B- DAR  MÜKELLEF GERÇEK KİŞİLERİN HİSSE SENEDİ ALIM-SATIM KAZANÇLARININ

 VERGİLENDİRİLMESİ                                                                                                                                                              163

C- TAM MÜKELLEF TÜZEL KİŞİLERDE HİSSE SENETLERİNİN ELDEN ÇIKARILMASINDAN

SAĞLANAN KAZANÇLARDA VERGİLENDİRME                                                                                                            166

1- GVK’nın 38. Maddesinin Son Fıkrasında Düzenlenen Maliyet Revizesi                                                                       166

2- KVK’nın Geçici 28. Maddesinde Düzenlenen İstisna Uygulaması                                                                                 169

V-  DAR MÜKELLEF TÜZEL KİŞİLERDE HİSSE SENETLERİNİN ELDEN ÇIKARILMASINDAN

 SAĞLANAN KAZANÇLARDA VERGİLENDİRME                                                                                                           172

A- TÜRKİYE’DE İŞYERİ VE DAİMİ TEMSİLCİSİ VASITASIYLA FAALİYETTE BULUNAN

 DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                     172

B- TÜRKİYE’DE İŞYERİ VE DAİMİ TEMSİLCİSİ BULUNMAYAN DAR MÜKELLEF

KURUMLARDA VERGİLENDİRME                                                                                                                                       173

VI- SERMAYE ARTIRIMI SONUCUNDA ELDE EDİLEN BEDELSİZ HİSSE SENETLERİNİN

 ELDEN ÇIKARILMASINDAN DOĞAN KAZANÇLARIN VERGİLENDİRİLMESİ                                                       175

VII-              GEÇİCİ İLMÜHABERLERİN ELDEN ÇIKARILMASINDAN DOĞAN KAZANÇLARIN

VERGİLENDİRİLMESİ                                                                                                                                                       175

VIII- LİMİTED ŞİRKET İŞTİRAK HİSSELERİNİN ALIM-SATIM KAZANÇLARININ

VERGİLENDİRİLMESİ                                                                                                                                                               176

A- TAM  MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                       176

B- DAR  MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                         177

C- TAM VE DAR  MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                               177

IX- MENKUL KIYMET YATIRIM FONU KATILMA BELGELERİNİN ALIM-SATIM

KAZANÇLARININ VERGİLENDİRİLMESİ                                                                                                                           178

A- TAM VE DAR MÜKELLEF GERÇEK KİŞİLERDE YATIRIM FONU KATILMA BELGELERİNİN

FON DIŞINDAKİ ÜÇÜNCÜ KİŞİLERE SATILMASINDAN ELDE EDİLEN KAZANÇLARIN

VERGİLENDİRİLMESİ (VERGİLENDİRMEME)                                                                                                                    178

B- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                178

C- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 179

X- GAYRİMENKUL VE RİSK SERMAYESİ YATIRIM FONLARI KATILMA BELGELERİNİN

ALIM-SATIM KAZANÇLARININ  VERGİLENDİRİLMESİ                                                                                               181

A- TAM MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                        181

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                          182

C- GAYRİMENKUL YATIRIM FONU VE RİSK SERMAYESİ YATIRIM FONU KATILMA

 BELGESİNDEN DOĞAN ALIM-SATIM KAZANCININ TİCARİ İŞLETME BÜNYESİNDE ELDE

 EDİLMESİ                                                                                                                                                                                   183

XI- YATIRIM ORTAKLIKLARI HİSSE SENETLERİNDEN ELDE EDİLEN DEĞER ARTIŞI

KAZANÇLARININ VERGİLENDİRİLMESİ                                                                                                                           185

XII- ÖZEL KESİM VE DEVLET TAHVİLİ İLE HAZİNE BONOSU ALIM-SATIM KAZANÇLARININ

 VERGİLENDİRİLMESİ                                                                                                                                                              186

A- TAM MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                        186

B- DAR MÜKELLEF GERÇEK KİŞİLERDE VERGİLENDİRME                                                                                          188

C- TAM MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                191

D- DAR MÜKELLEF KURUMLARDA VERGİLENDİRME                                                                                                 191

1- Türkiye’de İşyeri ve Daimi Temsilcisi Vasıtasıyla Faaliyette Bulunan Dar Mükellef Kurumlarda

Vergilendirme                                                                                                                                                                              191

2- Türkiye’de İşyeri ve Daimi Temsilcisi Bulunmayan  Dar Mükellef Kurumlarda Vergilendirme                                  191

XIII- GELİR ORTAKLIĞI SENETLERİ İLE TOPLU KONUT İDARESİ VEYA KAMU ORTAKLIĞI

 İDARESİ VE ÖZELLEŞTİRME İDARESİNCE ÇIKARILAN DİĞER MENKUL KIYMETLERDEN

 ELDE EDİLEN ALIM-SATIM KAZANÇLARI                                                                                                                     193

XIV- BANKA BONOLARI VE BANKA GARANTİLİ BONOLARDAN ELDE EDİLEN ALIM-SATIM

 KAZANÇLARI                                                                                                                                                                          193

XV-              FİNANSMAN BONOLARI İLE VARLIĞA DAYALI MENKUL KIYMETLERDEN (VDMK)

ELDE EDİLEN ALIM-SATIM KAZANÇLARI                                                                                                              193

ÜÇÜNCÜ KISIM

MENKUL SERMAYE İRATLARI İLE DEĞER ARTIŞI KAZANÇLARININ YILLIK/MÜNFERİT

 BEYANNAMEDETOPLANMASI VE BEYANI   (UYGULAMAYA İLİŞKİN ÖRNEKLER)

I- GENEL AÇIKLAMA                                                                                                                                                              198

II- YURT DIŞINDA YAŞAYAN TÜRK VATANDAŞLARININ DURUMU                                                                     202

III- TAM VE DAR MÜKELLEF GERÇEK KİŞİLERDE MENKUL SERMAYE İRATLARININ

BEYAN DURUMU                                                                                                                                                                     202

A- GVK’NIN GEÇİCİ 55. MADDESİNE GÖRE 2001 YILINDA TUTARI NE OLURSA OLSUN

 BEYAN EDİLMEYECEK OLAN MENKUL SERMAYE İRATLARI                                                                                  202

B- TUTARI NE OLURSA OLSUN BEYAN EDİLMESİ GEREKEN MENKUL SERMAYE İRATLARI                         203

C- İNDİRİM ORANI UYGULANARAK BEYAN EDİLECEK MENKUL SERMAYE İRATLARI                                  204

D- TEVKİF SURETİYLE VERGİLENDİRİLMEKLE BERABER 2001 YILI GELİRLERİ İÇİN

BELİRLENEN 4.900.000.000 TL’LİK SINIRIN AŞILMASI HALİNDE BEYAN EDİLECEK MENKUL

 SERMAYE İRATLARI                                                                                                                                                             204

IV- TAM VE DAR MÜKELLEF GERÇEK KİŞİLERDE HİSSE SENEDİ İLE DİĞER MENKUL

KIYMETLERDEN SAĞLANAN DEĞER ARTIŞI KAZANÇLARININ BEYAN DURUMU                                           205

V- GELİRİN TOPLANMASI İLE İLGİLİ ESASLAR                                                                                                              207

VI- YILLIK BEYANNAMENİN VERİLME ZAMANI VE ÖDEME SÜRELERİ                                                                 208

VII- HAYAT STANDARDI ESASI                                                                                                                                          208

- HAYAT STANDARDI ESASINA GÖRE KAZANCIN TESPİTİNDE İZAH UYGULAMASI                                     212

A- EMEKLİ, MALULİYET, DUL VE YETİM AYLIĞI                                                                                                           212

B- YILLIK BEYANNAMEYE DAHİL EDİLMEYEN GELİR VERGİSİNE TABİ GELİRLER                                             212

C- BEYANNAMEYE DAHİL EDİLEN GELİR VERGİSİNE TABİ GELİRLER                                                                    213

D- MUAFİYET VE İSTİSNALAR                                                                                                                                            213

UYGULAMA ÖRNEKLERİ                                                                                                                                                       214

EK: MENKUL SERMAYE İRADI ELDE EDENLERİN GELİR VERGİSİ BEYANNAME DÜZENLEME

 REHBERİ (2002)

I- BU KİTAPÇIKTA NELER BULACAKSINIZ?                                                                                                                   241

II- KİTAPÇIKTA HANGİ GELİRLERİN BEYANINA İLİŞKİN AÇIKLAMALAR YER ALIYOR?                                241

III- BÜTÜN MENKUL SERMAYE İRATLARININ YILLIK BEYANNAME İLE BEYAN EDİLMESİ

ZORUNLU MUDUR?                                                                                                                                                                242

IV- TUTARI NE OLURSA OLSUN BEYAN EDİLMEYECEK MENKUL SERMAYE İRATLARI                                  242

V- BELİRLİ BİR TUTARI AŞMAMASI HALİNDE BEYAN EDİLMEYECEK MENKUL SERMAYE

İRATLARI                                                                                                                                                                                   243

VI- TUTARI NE OLURSA OLSUN BEYAN EDİLECEK MENKUL SERMAYE İRATLARI                                           244

VII- İNDİRİM ORANI UYGULANARAK BEYAN EDİLECEK MENKUL SERMAYE İRATLARI

HANGİLERİDİR?                                                                                                                                                                        244

VIII-            DEVLET TAHVİLİ VE HAZİNE BONOLARINDAN ELDE EDİLEN GELİRLERDE İSTİSNA

IX-                UYGULAMASI NASIL OLACAKTIR?                                                                                                                  245

IX- KİMLER BEYANNAME VERECEK?                                                                                                                                246

X- YURT DIŞINDA YAŞAYAN VATANDAŞLARIMIZ HANGİ DURUMDA BEYANNAME VERECEK ?             247

XI- AİLE BİREYLERİNİN ELDE ETTİĞİ MENKUL SERMAYE İRATLARININ BEYANI

NASIL OLACAK?                                                                                                                                                                      247

XII- BEYANNAME NE ZAMAN VE NEREYE VERİLECEK?                                                                                             247

XIII- KESİLEN VERGİLERİN MAHSUBU NASIL YAPILACAK?                                                                                     247

XIV- VERGİ NE ZAMAN VE NEREYE ÖDENECEK?                                                                                                           248

XV- KONUYA İLİŞKİN ÖRNEKLER                                                                                                                                       248

XVI-            YILLIK GELİR VERGİSİ BEYANNAMESİNİN DOLDURULMASINDA DİKKAT

XVII-           EDİLECEK HUSUSLAR                                                                                                                                   252

KAYNAKÇA                                                                                                                                                                           253-256