{"id":11760,"date":"2021-04-08T14:29:37","date_gmt":"2021-04-08T12:29:37","guid":{"rendered":"https:\/\/tunal-stb.de\/uecuencue-korona-vergi-yardimi-yasasi\/"},"modified":"2023-07-21T09:36:58","modified_gmt":"2023-07-21T07:36:58","slug":"uecuencue-korona-vergi-yardimi-yasasi","status":"publish","type":"post","link":"https:\/\/tunal-stb.de\/tr\/uecuencue-korona-vergi-yardimi-yasasi\/","title":{"rendered":"\u00dc\u00e7\u00fcnc\u00fc Korona Vergi Yard\u0131m\u0131 Yasas\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>\u00dc\u00e7\u00fcnc\u00fc Korona Vergi Yard\u0131m\u0131 Yasas\u0131 ile a\u015fa\u011f\u0131daki tedbirler kabul edilmi\u015ftir:<\/h2>\n<ol>\n<li><strong>Catering sekt\u00f6r\u00fcnde<\/strong>, %7&#8217;lik indirimli KDV oran\u0131 30.06.2021 tarihine kadar yiyecek (i\u00e7ecek de\u011fil) tedariki i\u00e7in ge\u00e7erlidir; bu d\u00fczenleme <strong>31.12.2022<\/strong> tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r.<\/li>\n<li>2021&#8217;de \u00e7ocuk paras\u0131 almaya hak kazanan her \u00e7ocuk i\u00e7in, \u00e7ocuk paras\u0131na ek olarak bir defaya mahsus olmak \u00fczere 150 avro \u00f6denecek. \u00d6deme May\u0131s 2021&#8217;de d\u00fczenli olarak yap\u0131lacakt\u0131r.<\/li>\n<li>Olas\u0131 <strong>zarar\u0131n geri ta\u015f\u0131nmas\u0131<\/strong> i\u00e7in limitler iki kat\u0131na \u00e7\u0131kar\u0131larak 10 milyon avroya (ortak de\u011ferlendirme durumunda 20 milyon avroya) y\u00fckseltilmi\u015ftir.<\/li>\n<\/ol>\n<p>Ortaya \u00e7\u0131kan bir zarar, 2020&#8217;de gelir vergisi i\u00e7in de\u011ferlendirilmeden \u00f6nce bile, 2019 vergi hesaplamas\u0131nda 2020&#8217;den gelen bir zarar olarak 2019&#8217;daki toplam gelir tutar\u0131n\u0131n %30&#8217;unun g\u00f6t\u00fcr\u00fc olarak uygulanmas\u0131 yoluyla 2019&#8217;a geri ta\u015f\u0131nabilir ve bu da bir geri \u00f6deme ile sonu\u00e7lanabilir (bkz. ayr\u0131nt\u0131l\u0131 olarak EStG B\u00f6l\u00fcm 111).<\/p>\n<p>Bu g\u00f6t\u00fcr\u00fc zarar ta\u015f\u0131ma uygulamas\u0131 art\u0131k 2021 y\u0131l\u0131 i\u00e7in de ge\u00e7erlidir.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"\u00dc\u00e7\u00fcnc\u00fc Korona Vergi Yard\u0131m\u0131 Yasas\u0131 ile a\u015fa\u011f\u0131daki tedbirler kabul edilmi\u015ftir: Catering sekt\u00f6r\u00fcnde, %7&#8217;lik indirimli KDV oran\u0131 30.06.2021 tarihine kadar yiyecek (i\u00e7ecek de\u011fil) tedariki i\u00e7in ge\u00e7erlidir; bu d\u00fczenleme 31.12.2022 tarihine kadar uzat\u0131lm\u0131\u015ft\u0131r. 2021&#8217;de \u00e7ocuk paras\u0131 almaya hak kazanan her \u00e7ocuk i\u00e7in, \u00e7ocuk paras\u0131na ek olarak bir defaya mahsus olmak \u00fczere 150 avro \u00f6denecek. \u00d6deme May\u0131s 2021&#8217;de...","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":[1557],"class_list":["post-11760","post","type-post","status-publish","format-standard","hentry","category-bilgi-mektubu","category-koronavirues","tag-korona-yardimi"],"acf":[],"_links":{"self":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11760","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=11760"}],"version-history":[{"count":2,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11760\/revisions"}],"predecessor-version":[{"id":11772,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/posts\/11760\/revisions\/11772"}],"wp:attachment":[{"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/media?parent=11760"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/categories?post=11760"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tunal-stb.de\/tr\/wp-json\/wp\/v2\/tags?post=11760"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}