{"id":11666,"date":"2020-07-01T09:00:38","date_gmt":"2020-07-01T07:00:38","guid":{"rendered":"https:\/\/tunal-stb.de\/korona-krizi-etkilenen-kisilere-saglanan-faydalar\/"},"modified":"2023-07-21T09:36:45","modified_gmt":"2023-07-21T07:36:45","slug":"korona-krizi-etkilenen-kisilere-saglanan-faydalar","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/korona-krizi-etkilenen-kisilere-saglanan-faydalar\/","title":{"rendered":"Korona krizi, etkilenen ki\u015filere sa\u011flanan faydalar"},"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\"><p>&#8220;Korona krizinden etkilenen ki\u015filere hibe&#8221;.<\/p>\n<p><strong>Korona krizinden kaynaklanan ekonomik y\u00fckleri hafifletmek i\u00e7in mali idare ek tedbirler almaya karar verdi:<\/strong><\/p>\n<h2><strong>Basitle\u015ftirilmi\u015f finansman kan\u0131t\u0131:<\/strong><\/h2>\n<p>Kamu hukukuna tabi yerel t\u00fczel ki\u015filer, yerel kamu daireleri veya \u00fcye kurulu\u015flar\u0131 da dahil olmak \u00fczere resmi olarak tan\u0131nan yerel bir g\u00f6n\u00fcll\u00fc sosyal yard\u0131m derne\u011fi taraf\u0131ndan Corona-Hilfe i\u00e7in a\u00e7\u0131lan \u00f6zel hesaplara yap\u0131lan parasal ba\u011f\u0131\u015flarda, ba\u011f\u0131\u015f miktar\u0131na bak\u0131lmaks\u0131z\u0131n, kan\u0131t olarak bir para yat\u0131rma veya transfer fi\u015fi (\u00f6rne\u011fin hesap ekstresi, \u00e7evrimi\u00e7i bankac\u0131l\u0131k durumunda bilgisayar \u00e7\u0131kt\u0131s\u0131) yeterlidir. Bu ba\u011flamda resmi bir ba\u011f\u0131\u015f makbuzundan feragat edilmektedir.<\/p>\n<h2><strong>Vergi ayr\u0131cal\u0131\u011f\u0131na sahip \u015firketlerin ba\u011f\u0131\u015f toplama faaliyetleri:<\/strong><\/h2>\n<p>Dernekler veya vak\u0131flar gibi kar amac\u0131 g\u00fctmeyen kurulu\u015flar fonlar\u0131n\u0131 yaln\u0131zca t\u00fcz\u00fcklerinde belirtilen ama\u00e7lar i\u00e7in kullanabilirler. Ancak vergi makamlar\u0131, ilgili kurumlar\u0131n \u00f6zel kampanyalar yoluyla elde ettikleri ba\u011f\u0131\u015flar\u0131, k\u00e2r amac\u0131 g\u00fctmeyen stat\u00fclerini tehlikeye atmadan do\u011frudan Korona krizinden etkilenen ki\u015filere destek olmak i\u00e7in kullanmalar\u0131na izin vermektedir. Ancak, desteklenen ki\u015fi veya kurumlar\u0131n ihtiya\u00e7 sahipli\u011finin do\u011frulanmas\u0131 ve belgelenmesi gerekmektedir.<\/p>\n<p>\u0130stisnai olarak, \u00f6zel ba\u011f\u0131\u015f toplama kampanyalar\u0131ndan gelmeyen fonlar da Korona krizinden etkilenenler i\u00e7in kullan\u0131labilir. Bu, \u00f6zellikle sat\u0131n alma veya benzer hizmetler veya s\u00fcre\u00e7te ortaya \u00e7\u0131kan maliyetlerin geri \u00f6denmesi ve fonlar\u0131n, Korona krizinden etkilenenleri desteklemek i\u00e7in kullanan di\u011fer vergi ayr\u0131cal\u0131kl\u0131 \u015firketlere veya kamu hukuku kapsam\u0131ndaki t\u00fczel ki\u015filiklere veya yerel kamu hizmetlerine iletilmesi i\u00e7in ge\u00e7erlidir.<\/p>\n<h2><strong>\u0130\u015fletme varl\u0131klar\u0131ndan katk\u0131lar:<\/strong><\/h2>\n<p>Korona Krizi ile ba\u011flant\u0131l\u0131 olarak sponsorluk kapsam\u0131nda veya i\u015f ortaklar\u0131n\u0131 desteklemek amac\u0131yla yap\u0131lan hizmetler ticari gider olarak d\u00fc\u015f\u00fclebilir. Korona krizinden etkilenen \u015firketlere ve kurumlara (\u00f6rne\u011fin hastaneler) varl\u0131klar\u0131n veya i\u015fletme varl\u0131klar\u0131ndan sa\u011flanan faydalar\u0131n (ancak nakit faydalar\u0131n de\u011fil) ba\u011f\u0131\u015flanmas\u0131 da &#8211; ticari bir neden olmasa bile &#8211; ticari giderler olarak dikkate al\u0131nabilir veya para \u00e7ekme i\u015flemine yol a\u00e7maz.<br \/>\n<strong>Al\u0131c\u0131 <\/strong>i\u00e7in, al\u0131nan faydalar genellikle <strong>faaliyet geliri<\/strong> olarak muhasebele\u015ftirilir.<\/p>\n<h2><strong>\u0130\u015f\u00e7i ba\u011f\u0131\u015flar\u0131:<\/strong><\/h2>\n<p>\u00c7al\u0131\u015fanlar\u0131n \u00fccretlerinin bir k\u0131sm\u0131n\u0131 \u00f6demekten feragat etmeleri halinde, i\u015fverenin Korona kriziyle ba\u011flant\u0131l\u0131 olarak vergiden muaf ba\u011f\u0131\u015flar yapmas\u0131 ve bunu belgelendirmesi durumunda, bunlar vergiden muaf kal\u0131r. \u0130\u015fveren ayr\u0131ca muhasebele\u015ftirilmeyen \u00fccretleri bordro hesab\u0131na kaydedecek veya \u00e7al\u0131\u015fandan bordro hesab\u0131na kar\u015f\u0131l\u0131k gelen bir feragatname alacakt\u0131r. Maa\u015f\u0131n ilgili k\u0131s\u0131mlar\u0131n\u0131n \u00e7al\u0131\u015fan taraf\u0131ndan ba\u011f\u0131\u015f olarak kabul edilmesi s\u00f6z konusu de\u011fildir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"&#8220;Korona krizinden etkilenen ki\u015filere hibe&#8221;. Korona krizinden kaynaklanan ekonomik y\u00fckleri hafifletmek i\u00e7in mali idare ek tedbirler almaya karar verdi: Basitle\u015ftirilmi\u015f finansman kan\u0131t\u0131: Kamu hukukuna tabi yerel t\u00fczel ki\u015filer, yerel kamu daireleri veya \u00fcye kurulu\u015flar\u0131 da dahil olmak \u00fczere resmi olarak tan\u0131nan yerel bir g\u00f6n\u00fcll\u00fc sosyal yard\u0131m derne\u011fi taraf\u0131ndan Corona-Hilfe i\u00e7in a\u00e7\u0131lan \u00f6zel hesaplara yap\u0131lan parasal...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1240,548,904,1509],"tags":[1551,1550],"class_list":["post-11666","post","type-post","status-publish","format-standard","hentry","category-bagislar","category-bilgi-mektubu","category-isletme-varliklari","category-koronavirues","tag-finansman-kaniti","tag-hibeler"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11666","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=11666"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11666\/revisions"}],"predecessor-version":[{"id":11692,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11666\/revisions\/11692"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}