{"id":23463,"date":"2024-05-06T13:05:05","date_gmt":"2024-05-06T10:05:05","guid":{"rendered":"https:\/\/akdenizhaber.com.tr\/?p=23463"},"modified":"2024-05-06T13:05:06","modified_gmt":"2024-05-06T10:05:06","slug":"baskan-bahar-erteleme-yerinde-bir-karar-oldu","status":"publish","type":"post","link":"https:\/\/akdenizhaber.com.tr\/index.php\/2024\/05\/06\/baskan-bahar-erteleme-yerinde-bir-karar-oldu\/","title":{"rendered":"BA\u015eKAN BAHAR: ERTELEME YER\u0130NDE B\u0130R KARAR OLDU"},"content":{"rendered":"\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan al\u0131nan kararla enflasyon muhasebesinin ertelenmesinin yerinde bir karar oldu\u011funu kaydeden ATSO Y\u00f6netim Kurulu Ba\u015fkan\u0131 Ali Bahar, \u201cErteleme olmasayd\u0131, ge\u00e7ici vergi uygulamas\u0131na tabi m\u00fckellefler 2024 y\u0131l\u0131 ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczeltmesi yapacaklard\u0131. Bu durumda enflasyon muhasebesi adeta bir servet vergisine d\u00f6necekti\u201d dedi.<\/strong><\/p>\n\n\n\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan enflasyon muhasebesi uygulamas\u0131n\u0131n ertelenmesine, b\u00f6ylelikle enflasyon muhasebesinin 2024 y\u0131l\u0131n\u0131n birinci ge\u00e7ici vergi d\u00f6nemini kapsamamas\u0131 y\u00f6n\u00fcnde karar verildi\u011fi a\u00e7\u0131kland\u0131. Ocak-Mart d\u00f6nemi i\u00e7in d\u00fczenleme kapsam\u0131na giren m\u00fckellefler, enflasyon d\u00fczeltmesi yapmayacak. Karar\u0131n firmalar i\u00e7in \u00e7ok \u00f6nemli ve yerinde bir karar oldu\u011funu vurgulayan Antalya Ticaret ve Sanayi Odas\u0131 (ATSO) Y\u00f6netim Kurulu Ba\u015fkan\u0131 Ali Bahar, \u201cD\u00fczenlemenin 31 Aral\u0131k 2024 bilan\u00e7olar\u0131na uygulanmas\u0131n\u0131n ekonomimiz a\u00e7\u0131s\u0131ndan daha faydal\u0131 olaca\u011f\u0131na inan\u0131yoruz. Bu erteleme i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131na te\u015fekk\u00fcr ediyoruz\u201d dedi.<\/p>\n\n\n\n

ENFLASYON MUHASEBES\u0130NE GE\u00c7\u0130\u015e B\u0130Z\u0130M \u0130\u00c7\u0130N \u00c7OK DE\u011eERL\u0130<\/strong><\/p>\n\n\n\n

2023 y\u0131l\u0131 Temmuz ay\u0131nda finansman konusunda i\u015f d\u00fcnyas\u0131n\u0131n ya\u015fad\u0131\u011f\u0131 daralman\u0131n reel g\u00f6stergelerine ili\u015fkin yapt\u0131\u011f\u0131 a\u00e7\u0131klamay\u0131 hat\u0131rlatan ATSO Ba\u015fkan\u0131 Ali Bahar, s\u00f6zlerini \u015f\u00f6yle s\u00fcrd\u00fcrd\u00fc; \u201cBankaya gidip kapasitemizi geni\u015fletece\u011fimizi, makine alaca\u011f\u0131m\u0131z\u0131 ve kredi kullanmak istedi\u011fimizi s\u00f6yledi\u011fimizde kar\u015f\u0131l\u0131k g\u00f6remedi\u011fimizi 2023 Temmuz ay\u0131nda dile getirmi\u015f; \u201cMaliyetlerin artt\u0131\u011f\u0131 bir ortamda finansmana ula\u015fam\u0131yorsak \u00fcretime ve faaliyetlere devam etmek pek m\u00fcmk\u00fcn g\u00f6r\u00fcnen bir s\u00fcre\u00e7 olmayacakt\u0131. Firmalar\u0131m\u0131z\u0131n enflasyondan korunmas\u0131 i\u00e7in enflasyon muhasebesine bir an \u00f6nce ge\u00e7ilmesi gerekti\u011fine i\u015faret etmi\u015ftik. Maliye Bakan\u0131m\u0131z\u0131n bug\u00fcn bu konuda somut ve rasyonel ad\u0131mlar at\u0131yor olmas\u0131 bizim i\u00e7in \u00e7ok de\u011ferli.\u201d<\/p>\n\n\n\n

ADETA SERVET VERG\u0130S\u0130NE D\u00d6NECEKT\u0130<\/strong><\/p>\n\n\n\n

Ge\u00e7ici vergi uygulamas\u0131na tabi m\u00fckelleflerin erteleme olmasayd\u0131, 2024 y\u0131l\u0131 ge\u00e7ici vergi d\u00f6nemlerinde enflasyon d\u00fczenlemesi yapmak durumda kalacaklar\u0131n\u0131 kaydeden ATSO Ba\u015fkan\u0131 Ali Bahar, \u201cKredi yo\u011fun \u00e7al\u0131\u015fan firmalar\u0131m\u0131z, yapt\u0131klar\u0131 yat\u0131r\u0131mlar sonucunda bilan\u00e7onun aktif taraf\u0131 geni\u015fleyece\u011fi ancak krediler konusunda ayn\u0131 revizyon yap\u0131lmayaca\u011f\u0131 i\u00e7in enflasyon d\u00fczeltmesi sonucunda ek vergi \u00f6deyecekti. Yani bunlar her \u00fc\u00e7 ayda bir verecekleri gelir ve kurumlar vergisi beyannamesi sonucu \u00f6deyecekleri vergilerin yan\u0131 s\u0131ra enflasyon d\u00fczeltmesi sebebiyle vergi matrahlar\u0131 artacakt\u0131. Bu durumda enflasyon muhasebesi adeta bir servet vergisine d\u00f6necekti\u201d ifadelerini kulland\u0131.<\/p>\n\n\n\n

GE\u00c7\u0130C\u0130 VERG\u0130 D\u00d6NEMLER\u0130NDE DE\u011e\u0130L, YILSONU B\u0130LAN\u00c7OLARINA UYGULANMASINI \u0130ST\u0130YORUZ<\/strong><\/p>\n\n\n\n

Enflasyon d\u00fczeltmesi yap\u0131labilmesi i\u00e7in 2023 hesap d\u00f6neminin kapat\u0131lmas\u0131 gerekmesine ra\u011fmen bir\u00e7ok firman\u0131n 2023 hesap d\u00f6nemini kapatamad\u0131\u011f\u0131n\u0131 belirten Ba\u015fkan Bahar, \u201cBu durumda, y\u00fcksek enflasyonun \u015firket finansal tablolar\u0131 \u00fczerinde gerekli d\u00fczenlemeler yap\u0131lamad\u0131\u011f\u0131ndan dolay\u0131 enflasyondaki artma e\u011filiminin firmalar\u0131n sat\u0131n alma g\u00fc\u00e7lerini nas\u0131l etkiledi\u011fine y\u00f6nelik olarak d\u00fczenlemelerin yap\u0131lmas\u0131nda da soruna neden olmaktad\u0131r\u201d dedi. Enflasyon muhasebesinin \u015firketlerin yaratt\u0131klar\u0131 nakit tutar\u0131n\u0131 veya elde ettikleri nominal kazanc\u0131 de\u011fi\u015ftirmeyece\u011fini kaydeden Ba\u015fkan Bahar, \u201cAncak bunun finansal tablolara yans\u0131mas\u0131 de\u011fi\u015fecektir ve bu de\u011fi\u015fiklik, mevcut finansal tablolar \u00fczerinden yap\u0131lan analizleri veya de\u011ferlemede k\u0131sa yol olarak kullan\u0131lan \u00e7arpanlar\u0131 farkl\u0131la\u015ft\u0131rabilecektir. D\u00f6nemler aras\u0131 finansal performans\u0131n anlaml\u0131 kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131n\u0131 da zorla\u015ft\u0131ran y\u00fcksek enflasyon, reel olmayan kazan\u00e7lar\u0131n\u0131n vergilendirilmesi, kar pay\u0131 da\u011f\u0131t\u0131m\u0131na konu edilerek \u015firket \u00f6z kaynaklar\u0131n\u0131n reel erimesi riskini do\u011furmaktad\u0131r. Dolay\u0131s\u0131yla, d\u00fczenlemenin ge\u00e7ici vergi d\u00f6nemleri i\u00e7in de\u011fil, 2024 y\u0131lsonu bilan\u00e7olar\u0131na uygulanmas\u0131n\u0131n i\u015f d\u00fcnyam\u0131z a\u00e7\u0131s\u0131ndan daha faydal\u0131 olaca\u011f\u0131na inan\u0131yoruz. Bu erteleme i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131na te\u015fekk\u00fcr ediyoruz\u201d diye konu\u015ftu.<\/p>\n\n\n\n

Antalya Ticaret ve Sanayi Odas\u0131 \/ B\u00fclten<\/p>\n","protected":false},"excerpt":{"rendered":"

Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan al\u0131nan kararla enflasyon muhasebesinin ertelenmesinin yerinde bir karar oldu\u011funu kaydeden ATSO Y\u00f6netim Kurulu Ba\u015fkan\u0131 Ali Bahar, \u201cErteleme olmasayd\u0131, ge\u00e7ici vergi [more…]<\/a><\/p>\n","protected":false},"author":2,"featured_media":23464,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-23463","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gundem"],"_links":{"self":[{"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/23463","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=23463"}],"version-history":[{"count":1,"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/23463\/revisions"}],"predecessor-version":[{"id":23465,"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/23463\/revisions\/23465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/media\/23464"}],"wp:attachment":[{"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=23463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=23463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/akdenizhaber.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=23463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}