{"id":11576,"date":"2020-06-25T13:11:16","date_gmt":"2020-06-25T11:11:16","guid":{"rendered":"https:\/\/tunal-stb.de\/ev-ofisi-icin-sirket-arabasi-kullanimi\/"},"modified":"2023-07-21T09:36:43","modified_gmt":"2023-07-21T07:36:43","slug":"ev-ofisi-icin-sirket-arabasi-kullanimi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/ev-ofisi-icin-sirket-arabasi-kullanimi\/","title":{"rendered":"Ev ofisi i\u00e7in \u015firket arabas\u0131 kullan\u0131m\u0131"},"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;Ev ofisi ile \u015firket arabas\u0131 kullan\u0131m\u0131.&#8221;<\/h2>\n<p>Bir \u00e7al\u0131\u015fana \u00f6zel ama\u00e7lar i\u00e7in de kullanmas\u0131 i\u00e7in bir \u015firket arabas\u0131 verilirse, sabit oranl\u0131 %1 kural\u0131na g\u00f6re belirlenen bir kullan\u0131m avantaj\u0131, \u00e7al\u0131\u015fan i\u00e7in d\u00fczenli olarak \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabidir. <strong>Ev<\/strong> ile <strong>ilk i\u015f yeri<\/strong> aras\u0131ndaki <strong>yolculuklar<\/strong> i\u00e7in, <strong>ayl\u0131k<\/strong> kilometre ba\u015f\u0131na otomobilin br\u00fct liste fiyat\u0131n\u0131n %0,03&#8217;\u00fc tutar\u0131nda vergiye tabi bir ayni yard\u0131m de\u011ferlendirilir &#8211; yine g\u00f6t\u00fcr\u00fc usulde; kullan\u0131mdaki yard\u0131m\u0131n g\u00f6t\u00fcr\u00fc usulde hesaplanmas\u0131, fiili yolculuk say\u0131s\u0131ndan ba\u011f\u0131ms\u0131zd\u0131r.<\/p>\n<p>Ev ofisinde \u00e7al\u0131\u015fma saatleri artan \u00e7al\u0131\u015fanlar s\u00f6z konusu oldu\u011funda (\u00f6rne\u011fin mevcut Korona krizi nedeniyle), gerekirse kullan\u0131m\u0131n faydas\u0131na <strong>ili\u015fkin bireysel<\/strong> bir <strong>de\u011ferlendirme<\/strong> yap\u0131labilece\u011fi unutulmamal\u0131d\u0131r. Bu durumda, sadece i\u015f yerine yap\u0131lan <strong>fiili<\/strong> yolculuklar esas al\u0131n\u0131r ve her yolculuk i\u00e7in mesafe kilometre ba\u015f\u0131na ara\u00e7 liste fiyat\u0131n\u0131n %0,002&#8217;si uygulan\u0131r.<\/p>\n<p>Bireysel de\u011ferlendirmeye <strong>ge\u00e7i\u015f<\/strong>, \u00f6zellikle \u00e7al\u0131\u015fan\u0131n i\u015f yerine ayda ortalama <strong>15<\/strong> g\u00fcnden (15 g\u00fcn %0,002 = %0,03) daha <strong>az<\/strong> seyahat etmesi durumunda avantajl\u0131 olabilir. Bireysel de\u011ferlendirme uygulamas\u0131 bir <strong>takvim y\u0131l\u0131nda<\/strong> toplam <strong>180 yolculuk<\/strong> la s\u0131n\u0131rl\u0131d\u0131r; ancak ayl\u0131k 15 yolculuk s\u0131n\u0131r\u0131 yoktur.<\/p>\n<p>Sabit oranl\u0131 y\u00f6ntemde, ev ile ilk i\u015f yeri aras\u0131ndaki seyahatler, ancak <strong>t\u00fcm (tam)<\/strong> bir <strong>takvim ay\u0131<\/strong> boyunca hi\u00e7 seyahat yap\u0131lmam\u0131\u015fsa kabul edilmez.<\/p>\n<p>\u0130\u015fveren, iki hesaplama y\u00f6nteminden birinin uygulanmas\u0131n\u0131 her takvim y\u0131l\u0131 i\u00e7in ayn\u0131 \u015fekilde belirlemelidir. Takvim y\u0131l\u0131 i\u00e7erisinde hesaplama y\u00f6nteminin de\u011fi\u015ftirilmesi m\u00fcmk\u00fcn de\u011fildir. Bununla birlikte, bireysel de\u011ferleme, t\u00fcm takvim y\u0131l\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere gelir vergisi de\u011ferlendirmesi \u00e7er\u00e7evesinde daha sonraki bir tarihte geriye d\u00f6n\u00fck olarak uygulanabilir.<\/p>\n<p>Bireysel de\u011ferlendirmenin uygulanmas\u0131 i\u00e7in \u00f6n ko\u015ful, \u00e7al\u0131\u015fan\u0131n i\u015fverene <strong>yaz\u0131l\u0131<\/strong> olarak (takvim ay\u0131 baz\u0131nda) hangi g\u00fcnlerde (tarih belirterek) \u015firket arac\u0131n\u0131 evi ile ilk i\u015f yeri aras\u0131ndaki yolculuklarda <strong>ger\u00e7ekten<\/strong> kulland\u0131\u011f\u0131n\u0131 beyan etmesidir; sadece g\u00fcn say\u0131s\u0131n\u0131 belirtmek yeterli de\u011fildir. Ancak, \u00e7al\u0131\u015fan\u0131n di\u011fer \u00e7al\u0131\u015fma g\u00fcnlerinde ilk i\u015f yerine gidip gitmedi\u011fi ve gittiyse nas\u0131l gitti\u011fi konusunda herhangi bir bilgi gerekmemektedir.<\/p>\n<p>\u0130f\u015fa y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc kolayla\u015ft\u0131rmak i\u00e7in, etkilenen \u00e7al\u0131\u015fanlar\u0131n ilgili kay\u0131tlar\u0131 takvim y\u0131l\u0131 i\u00e7inde derhal yapmalar\u0131 tavsiye edilebilir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Ev ofisi ile \u015firket arabas\u0131 kullan\u0131m\u0131.&#8221; Bir \u00e7al\u0131\u015fana \u00f6zel ama\u00e7lar i\u00e7in de kullanmas\u0131 i\u00e7in bir \u015firket arabas\u0131 verilirse, sabit oranl\u0131 %1 kural\u0131na g\u00f6re belirlenen bir kullan\u0131m avantaj\u0131, \u00e7al\u0131\u015fan i\u00e7in d\u00fczenli olarak \u00fccret vergisine ve sosyal g\u00fcvenlik katk\u0131lar\u0131na tabidir. Ev ile ilk i\u015f yeri aras\u0131ndaki yolculuklar i\u00e7in, ayl\u0131k kilometre ba\u015f\u0131na otomobilin br\u00fct liste fiyat\u0131n\u0131n %0,03&#8217;\u00fc tutar\u0131nda...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[548,992,1509],"tags":[1399],"class_list":["post-11576","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-ev-ofis","category-koronavirues","tag-sirket-arabasi-tr-2"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11576","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=11576"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11576\/revisions"}],"predecessor-version":[{"id":11620,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11576\/revisions\/11620"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}