{"id":11698,"date":"2021-04-13T11:28:27","date_gmt":"2021-04-13T09:28:27","guid":{"rendered":"https:\/\/tunal-stb.de\/bilgisayar-donanimi-bilgisayar-yazilimi-normal-faydali-oemuer\/"},"modified":"2023-07-21T09:36:54","modified_gmt":"2023-07-21T07:36:54","slug":"bilgisayar-donanimi-bilgisayar-yazilimi-normal-faydali-oemuer","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/bilgisayar-donanimi-bilgisayar-yazilimi-normal-faydali-oemuer\/","title":{"rendered":"Bilgisayar donan\u0131m\u0131 &#8211; bilgisayar yaz\u0131l\u0131m\u0131 &#8211; normal faydal\u0131 \u00f6m\u00fcr"},"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>Federal Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n yeni bir yaz\u0131s\u0131na g\u00f6re, &#8220;yaz\u0131l\u0131m&#8221; i\u00e7in oldu\u011fu gibi &#8220;bilgisayar donan\u0131m\u0131&#8221; i\u00e7in de bir y\u0131ll\u0131k normal faydal\u0131 \u00f6m\u00fcr esas al\u0131nabilir. D\u00fc\u015f\u00fck de\u011ferli varl\u0131klar\u0131n aksine, sat\u0131n alma (mali) y\u0131l\u0131n ilk ay\u0131nda ger\u00e7ekle\u015fmemi\u015fse, <a href=\"https:\/\/www.gesetze-im-internet.de\/estg\/__7.html\" target=\"_blank\" rel=\"noopener\">EStG Madde 7 (1) c\u00fcmle 4<\/a> uyar\u0131nca sat\u0131n alma veya tamamlama y\u0131l\u0131nda yaln\u0131zca orant\u0131l\u0131 ge\u00e7ici amortisman m\u00fcmk\u00fcnd\u00fcr. Bilgisayar donan\u0131m\u0131 ve yaz\u0131l\u0131m\u0131 i\u00e7in sat\u0131n alma maliyetleri gelecekte 12 ay i\u00e7inde (\u00f6rne\u011fin \u00fc\u00e7 y\u0131l yerine) tamamen gider yaz\u0131labilecektir.<\/p>\n<p>Bilgisayar donan\u0131m\u0131 terimi \u00e7evresel ayg\u0131tlar\u0131 da (\u00f6rn. yaz\u0131c\u0131lar) i\u00e7erir ve mektupta tam olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>Yaz\u0131l\u0131m, sadece standart uygulamalar\u0131 de\u011fil, ayn\u0131 zamanda ERP yaz\u0131l\u0131m\u0131, mal y\u00f6netim sistemleri i\u00e7in yaz\u0131l\u0131m veya \u015firket y\u00f6netimi veya s\u00fcre\u00e7 kontrol\u00fc i\u00e7in di\u011fer uygulama yaz\u0131l\u0131mlar\u0131 gibi bireysel olarak \u00fcretilen programlar\u0131 da i\u00e7eren i\u015f ve kullan\u0131c\u0131 yaz\u0131l\u0131m\u0131 anlam\u0131na gelmektedir.<\/p>\n<p>Yeni bir y\u0131ll\u0131k faydal\u0131 \u00f6m\u00fcr, 31 Aral\u0131k 2020 tarihinden sonra sona eren mali y\u0131llara ili\u015fkin k\u00e2r hesaplamalar\u0131nda, yani 2021 de\u011ferlendirme d\u00f6neminde ilk kez uygulanabilecektir.<\/p>\n<p>\u00d6nceki bilgisayar donan\u0131m\u0131 veya yaz\u0131l\u0131m\u0131 sat\u0131n al\u0131mlar\u0131ndan kalan defter de\u011ferleri varsa, bunlar 31 Aral\u0131k 2020&#8217;den sonra sona eren mali y\u0131llarda, yani ilk kez 2021&#8217;de tamamen silinebilir.<\/p>\n<p>Bu ilkeler, 2021 de\u011ferlendirme d\u00f6neminden itibaren, \u00f6rne\u011fin bir ev ofisinde \u00e7al\u0131\u015fanlar i\u00e7in <strong>gelirle ilgili giderlerin<\/strong> d\u00fc\u015f\u00fclmesi i\u00e7in de ge\u00e7erli olacakt\u0131r.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"Federal Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n yeni bir yaz\u0131s\u0131na g\u00f6re, &#8220;yaz\u0131l\u0131m&#8221; i\u00e7in oldu\u011fu gibi &#8220;bilgisayar donan\u0131m\u0131&#8221; i\u00e7in de bir y\u0131ll\u0131k normal faydal\u0131 \u00f6m\u00fcr esas al\u0131nabilir. D\u00fc\u015f\u00fck de\u011ferli varl\u0131klar\u0131n aksine, sat\u0131n alma (mali) y\u0131l\u0131n ilk ay\u0131nda ger\u00e7ekle\u015fmemi\u015fse, EStG Madde 7 (1) c\u00fcmle 4 uyar\u0131nca sat\u0131n alma veya tamamlama y\u0131l\u0131nda yaln\u0131zca orant\u0131l\u0131 ge\u00e7ici amortisman m\u00fcmk\u00fcnd\u00fcr. Bilgisayar donan\u0131m\u0131 ve yaz\u0131l\u0131m\u0131 i\u00e7in...","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[878,548,934],"tags":[1552,1554,1555,1556],"class_list":["post-11698","post","type-post","status-publish","format-standard","hentry","category-amortisman","category-bilgi-mektubu","category-gelir-vergisi","tag-bilgisayar-donanimi","tag-bilgisayar-yazilimi","tag-donanim","tag-yazilim"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11698","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=11698"}],"version-history":[{"count":7,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11698\/revisions"}],"predecessor-version":[{"id":11757,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11698\/revisions\/11757"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11698"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11698"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11698"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}