{"id":18889,"date":"2025-05-20T05:36:06","date_gmt":"2025-05-20T05:36:06","guid":{"rendered":"https:\/\/kamucalisanlari.net\/?p=18889"},"modified":"2025-05-20T05:36:06","modified_gmt":"2025-05-20T05:36:06","slug":"kurumlar-vergisinde-bir-istisnanin-orani-dustu","status":"publish","type":"post","link":"https:\/\/kamucalisanlari.net\/index.php\/2025\/05\/20\/kurumlar-vergisinde-bir-istisnanin-orani-dustu\/","title":{"rendered":"Kurumlar vergisinde bir istisnan\u0131n oran\u0131 d\u00fc\u015ft\u00fc"},"content":{"rendered":"

Resmi Gazete’de yay\u0131mlanan karara g\u00f6re 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu’nda istisnan\u0131n d\u00fc\u015f\u00fcr\u00fclmesine y\u00f6nelik d\u00fczenleme yer ald\u0131.<\/p>\n

D\u00fczenlemeye g\u00f6re, Kurumlar Vergisi Kanunu’nun 5’inci maddesinin birinci f\u0131kras\u0131nda yer alan e maddesi uyar\u0131nca uygulanacak istisna oran\u0131 y\u00fczde 75\u2019den y\u00fczde 50\u2019ye d\u00fc\u015f\u00fcr\u00fcld\u00fc.<\/p>\n

S\u00f6z konusu kanun maddesinde “Kurumlar\u0131n, en az iki tam y\u0131l s\u00fcreyle aktiflerinde yer alan i\u015ftirak hisseleri ile ayn\u0131 s\u00fcreyle sahip olduklar\u0131 kurucu senetleri, intifa senetleri, r\u00fc\u00e7han haklar\u0131 ve bu f\u0131kran\u0131n (a) bendi kapsam\u0131nda istisna kazan\u00e7lar\u0131na kaynak olu\u015fturan yat\u0131r\u0131m fonlar\u0131n\u0131n kat\u0131lma paylar\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7lar\u0131n y\u00fczde 75\u2019lik k\u0131sm\u0131”n\u0131n istisnaya tabi oldu\u011fu ifade edilirken, yap\u0131lan de\u011fi\u015fiklikle bu oran y\u00fczde 50 seviyesine d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015f oldu.<\/p>\n

\n

Karar yay\u0131m\u0131 itibar\u0131yla bug\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f oldu.<\/p>\n<\/div>\n<\/p>\n

<\/p>\n

Kaynak :\u00a0https:\/\/www.bloomberght.com\/kurumlar-vergisinde-bir-istisnanin-orani-dustu-3735572<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Kurumlar Vergisi’nde bir istisnan\u0131n oran\u0131 y\u00fczde 75’ten y\u00fczde 50’ye d\u00fc\u015ft\u00fc.<\/p>\n","protected":false},"author":1,"featured_media":18890,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"manset":[],"class_list":["post-18889","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/18889","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/comments?post=18889"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/18889\/revisions"}],"predecessor-version":[{"id":18891,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/posts\/18889\/revisions\/18891"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media\/18890"}],"wp:attachment":[{"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/media?parent=18889"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/categories?post=18889"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/tags?post=18889"},{"taxonomy":"manset","embeddable":true,"href":"https:\/\/kamucalisanlari.net\/index.php\/wp-json\/wp\/v2\/manset?post=18889"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}