{"id":11422,"date":"2020-05-07T17:01:53","date_gmt":"2020-05-07T15:01:53","guid":{"rendered":"https:\/\/tunal-stb.de\/koronavirues-etkileri-goez-oenuende-bulundurmak-icin-oenlemler\/"},"modified":"2023-07-21T09:36:42","modified_gmt":"2023-07-21T07:36:42","slug":"koronavirues-etkileri-goez-oenuende-bulundurmak-icin-oenlemler","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/koronavirues-etkileri-goez-oenuende-bulundurmak-icin-oenlemler\/","title":{"rendered":"Koronavir\u00fcs &#8211; Etkileri g\u00f6z \u00f6n\u00fcnde bulundurmak i\u00e7in \u00f6nlemler"},"content":{"rendered":"<section class=\"l-section wpb_row height_large\"><div class=\"l-section-h i-cf\"><div class=\"g-cols vc_row via_grid cols_1 laptops-cols_inherit tablets-cols_inherit mobiles-cols_1 valign_top type_default stacking_default\"><div class=\"wpb_column vc_column_container\"><div class=\"vc_column-inner\"><div class=\"wpb_text_column\"><div class=\"wpb_wrapper\"><h2>&#8220;Koronavir\u00fcs\u00fcn etkilerine y\u00f6nelik tedbirler&#8221;.<\/h2>\n<p>Koronavir\u00fcs halihaz\u0131rda \u00f6nemli \u00f6l\u00e7\u00fcde ekonomik zarara yol a\u00e7m\u0131\u015ft\u0131r. Vergi makamlar\u0131, ma\u011fdur taraflar\u0131 gereksiz s\u0131k\u0131nt\u0131lardan ka\u00e7\u0131nmak i\u00e7in a\u015fa\u011f\u0131daki vergi \u00f6nlemleri yoluyla uyumla\u015ft\u0131rmak istemektedir:<\/p>\n<ul>\n<li>Do\u011frudan ve \u00f6nemsiz \u00f6l\u00e7\u00fcde etkilenmediklerini kan\u0131tlayabilen giri\u015fimciler ve \u00f6zel \u015fah\u0131slar, <strong>gelir<\/strong> veya <strong>kurumlar<\/strong> vergisi <strong>pe\u015fin \u00f6demelerinde<\/strong> indirim ve <strong>31 Aral\u0131k 2020<\/strong> tarihine kadar \u00f6denmesi gereken vergilerin <strong>ertelenmesi<\/strong> i\u00e7in ba\u015fvuruda bulunabilirler. Bu durumlarda, u\u011fran\u0131lan zararlar de\u011fer a\u00e7\u0131s\u0131ndan ayr\u0131nt\u0131l\u0131 olarak kan\u0131tlanamasa bile, erteleme ko\u015fullar\u0131 incelenirken kat\u0131 ko\u015fullar uygulanmayacakt\u0131r. Kural olarak, erteleme <strong>faizi<\/strong> <strong>uygulanmamal\u0131d\u0131r<\/strong>.<\/li>\n<li>Koronavir\u00fcsten ciddi \u015fekilde etkilenen ki\u015filere y\u00f6nelik <strong>yapt\u0131r\u0131mlardan<\/strong> 31.12.2020 tarihine kadar talep edilmesi halinde feragat edilecektir.<\/li>\n<li>Talep \u00fczerine, vergi daireleri, \u00f6zellikle pe\u015fin gelir veya kurumlar vergisi \u00f6demelerini zaten ayarlam\u0131\u015flarsa, 2020 i\u00e7in pe\u015fin <strong>ticaret<\/strong> vergisi \u00f6demelerinin azalt\u0131lmas\u0131n\u0131 da sa\u011flayabilir.<\/li>\n<li>Ticaret vergisi \u00f6demelerinin ertelenmesi ve geri al\u0131nmas\u0131na y\u00f6nelik ba\u015fvurular, ticaret vergisinin tarh ve tahsilinden sorumlu makama yap\u0131lacakt\u0131r.<\/li>\n<li>Federal eyaletler, 2020 <strong>\u00f6zel avans KDV \u00f6demelerinin<\/strong> ba\u015fvuru \u00fczerine k\u0131smen veya tamamen (yani 0 avroya) indirilebilece\u011fine ve iade edilebilece\u011fine karar vermi\u015ftir.<\/li>\n<\/ul>\n<p>01.03.2020 ile 31.12.2020 tarihleri aras\u0131ndaki d\u00f6nemde, \u00e7al\u0131\u015fanlara her hal\u00fckarda \u00f6denmesi gereken \u00fccretlere ek olarak \u00f6denen <strong>\u00f6denekler<\/strong> (nakdi veya gayri nakdi yard\u0131mlar <strong>) vergiden<\/strong> muaft\u0131r ve <strong>1.500 Euro<\/strong> tutar\u0131na <strong>kadar<\/strong> sosyal g\u00fcvenlik katk\u0131lar\u0131ndan muaft\u0131r.<\/p>\n<p>Buna ek olarak federal h\u00fck\u00fcmet, eyaletler ve belediyeler \u00e7e\u015fitli finansman tedbirleri benimsemi\u015ftir:<\/p>\n<ul>\n<li>K\u00fc\u00e7\u00fck ve mikro i\u015fletmeler i\u00e7in (\u00e7al\u0131\u015fan say\u0131s\u0131na g\u00f6re derecelendirilmi\u015f) geri \u00f6denmesi gerekmeyen ancak vergiye tabi gelir olarak kabul edilecek <strong>likidite hibeleri<\/strong>.<\/li>\n<li>Likidite deste\u011fi olarak krediler.<\/li>\n<\/ul>\n<p>Ba\u015fvurular ilgili federal eyaletin kalk\u0131nma bankas\u0131na yap\u0131lmal\u0131d\u0131r. Sorumluluktan muaf KfW9 kredi programlar\u0131, ba\u015fvuru sahibinin ev bankas\u0131 arac\u0131l\u0131\u011f\u0131yla y\u00fcr\u00fct\u00fcl\u00fcr.<\/p>\n<p><strong>K\u0131sa s\u00fcreli istihdam<\/strong> i\u00e7in sosyal g\u00fcvenlik s\u0131n\u0131rlar\u0131 (\u00a78Abs.1Nr. 2 SGB IV) 01.03.2020 ile 31.10.2020 aras\u0131ndaki d\u00f6nemde 3 ay veya 70 i\u015f g\u00fcn\u00fcnden <strong>5 ay<\/strong> veya <strong>115 i\u015f g\u00fcn<\/strong> \u00fcne y\u00fckseltilecektir.<\/p>\n<p>Belirli ko\u015fullar alt\u0131nda, <strong>yasal sa\u011fl\u0131k sigortas\u0131 fonlar\u0131<\/strong>, i\u015fverenlere \u00f6nemli zorluk durumlar\u0131nda \u00e7al\u0131\u015fanlar\u0131 i\u00e7in \u00f6denmesi gereken sosyal g\u00fcvenlik primlerinin faizsiz olarak ertelenmesini sa\u011flayabilir.<br \/>\n\u0130\u015fverenin kendisi yasal sa\u011fl\u0131k sigortas\u0131na sahipse, primlerin azalt\u0131lmas\u0131 i\u00e7in kendi sa\u011fl\u0131k sigortas\u0131 kurumuna ba\u015fvurabilir. Her iki durumda da ilgili sa\u011fl\u0131k sigortas\u0131 \u015firketine dan\u0131\u015f\u0131lmas\u0131 tavsiye edilir.<\/p>\n<p><strong>Minijob-Zentrale<\/strong>, \u00f6deme gecikmeleri durumunda minijob i\u015fverenlerine b\u00fcrokratik olmayan yard\u0131m s\u00f6z\u00fc verdi.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Koronavir\u00fcs\u00fcn etkilerine y\u00f6nelik tedbirler&#8221;. Koronavir\u00fcs halihaz\u0131rda \u00f6nemli \u00f6l\u00e7\u00fcde ekonomik zarara yol a\u00e7m\u0131\u015ft\u0131r. Vergi makamlar\u0131, ma\u011fdur taraflar\u0131 gereksiz s\u0131k\u0131nt\u0131lardan ka\u00e7\u0131nmak i\u00e7in a\u015fa\u011f\u0131daki vergi \u00f6nlemleri yoluyla uyumla\u015ft\u0131rmak istemektedir: Do\u011frudan ve \u00f6nemsiz \u00f6l\u00e7\u00fcde etkilenmediklerini kan\u0131tlayabilen giri\u015fimciler ve \u00f6zel \u015fah\u0131slar, gelir veya kurumlar vergisi pe\u015fin \u00f6demelerinde indirim ve 31 Aral\u0131k 2020 tarihine kadar \u00f6denmesi gereken vergilerin ertelenmesi i\u00e7in ba\u015fvuruda...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,1509],"tags":[1510],"class_list":["post-11422","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-koronavirues","tag-korona"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11422","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/comments?post=11422"}],"version-history":[{"count":11,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11422\/revisions"}],"predecessor-version":[{"id":11651,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11422\/revisions\/11651"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11422"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11422"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11422"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}