{"id":515,"date":"2025-05-16T13:37:04","date_gmt":"2025-05-16T10:37:04","guid":{"rendered":"https:\/\/www.yavuzselimkilic.com\/yazilar\/?p=515"},"modified":"2025-05-24T13:10:55","modified_gmt":"2025-05-24T10:10:55","slug":"gecici-vergi-nedir","status":"publish","type":"post","link":"https:\/\/www.yavuzselimkilic.com\/yazilar\/gecici-vergi-nedir\/","title":{"rendered":"Ge\u00e7ici Vergi Nedir ?"},"content":{"rendered":"

 <\/p>\n

Ge\u00e7ici Vergi Nedir ?<\/h2>\n

Gelir veya kurumlar vergisi m\u00fckelleflerinin \u00fc\u00e7er ayl\u0131k kazan\u00e7lar\u0131 \u00fczerinden pe\u015fin olarak \u00f6dedikleri vergidir.
\nY\u0131ll\u0131k beyanname verildi\u011finde, y\u0131l i\u00e7inde \u00f6denmi\u015f ge\u00e7ici vergiler hesaplanan nihai vergiden mahsup edilir.<\/p>\n

 <\/p>\n

Ge\u00e7ici Vergi Nas\u0131l Hesaplan\u0131r ?<\/h2>\n

1. D\u00f6nem Ge\u00e7ici Vergi (Ocak-Mart)<\/h3>\n\n\n\n\n\n\n\n\n\n
A\u00e7\u0131klama<\/th>\nTutar<\/th>\n<\/tr>\n<\/thead>\n
Gelir<\/td>\n2.000.000<\/td>\n<\/tr>\n
Gider ve Mal AL\u0131\u015flar\u0131<\/td>\n(1.000.000)<\/td>\n<\/tr>\n
Ge\u00e7ici Vergi Matrah\u0131<\/td>\n1.000.000<\/td>\n<\/tr>\n
Hesaplanan Ge\u00e7ici Vergi<\/td>\n250.000<\/td>\n<\/tr>\n
\u00d6denmesi Gereken Ge\u00e7ici Vergi<\/td>\n250.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2. D\u00f6nem Ge\u00e7ici Vergi (Ocak-Haziran)<\/h3>\n\n\n\n\n\n\n\n\n\n\n
A\u00e7\u0131klama<\/th>\nTutar<\/th>\n<\/tr>\n<\/thead>\n
Gelir<\/td>\n4.000.000<\/td>\n<\/tr>\n
Gider ve Mal AL\u0131\u015flar\u0131<\/td>\n(3.000.000)<\/td>\n<\/tr>\n
Ge\u00e7ici Vergi Matrah\u0131<\/td>\n1.000.000<\/td>\n<\/tr>\n
Hesaplanan Ge\u00e7ici Vergi<\/td>\n250.000<\/td>\n<\/tr>\n
\u00d6nceki D\u00f6nemlerde Hesaplanan Ge\u00e7ici Vergi<\/td>\n(250.000)<\/td>\n<\/tr>\n
\u00d6denmesi Gereken Ge\u00e7ici Vergi<\/td>\n0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

3. D\u00f6nem Ge\u00e7ici Vergi (Ocak-Eyl\u00fcl)<\/h3>\n\n\n\n\n\n\n\n\n\n\n
A\u00e7\u0131klama<\/th>\nTutar<\/th>\n<\/tr>\n<\/thead>\n
Gelir<\/td>\n10.000.000<\/td>\n<\/tr>\n
Gider ve Mal AL\u0131\u015flar\u0131<\/td>\n(6.000.000)<\/td>\n<\/tr>\n
Ge\u00e7ici Vergi Matrah\u0131<\/td>\n4.000.000<\/td>\n<\/tr>\n
Hesaplanan Ge\u00e7ici Vergi<\/td>\n1.000.000<\/td>\n<\/tr>\n
\u00d6nceki D\u00f6nemlerde Hesaplanan Ge\u00e7ici Vergi<\/td>\n(250.000)<\/td>\n<\/tr>\n
\u00d6denmesi Gereken Ge\u00e7ici Vergi<\/td>\n750.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kurumlar Vergisi Beyannamesi (Ocak-Aral\u0131k)<\/h3>\n\n\n\n\n\n\n\n\n\n\n
A\u00e7\u0131klama<\/th>\nTutar<\/th>\n<\/tr>\n<\/thead>\n
Gelir<\/td>\n12.000.000<\/td>\n<\/tr>\n
Gider ve Mal AL\u0131\u015flar\u0131<\/td>\n(7.000.000)<\/td>\n<\/tr>\n
Ge\u00e7ici Vergi Matrah\u0131<\/td>\n5.000.000<\/td>\n<\/tr>\n
Hesaplanan Ge\u00e7ici Vergi<\/td>\n1.250.000<\/td>\n<\/tr>\n
\u00d6nceki D\u00f6nemlerde Hesaplanan Ge\u00e7ici Vergi<\/td>\n(1.000.000)<\/td>\n<\/tr>\n
\u00d6denmesi Gereken Ge\u00e7ici Vergi<\/td>\n250.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ge\u00e7ici Vergi Beyannamesi<\/h3>\n\n\n\n\n\n\n\n\n
D\u00f6nemler<\/th>\n1. D\u00f6nem<\/th>\n2. D\u00f6nem<\/th>\n3. D\u00f6nem<\/th>\n<\/tr>\n<\/thead>\n
Mali K\u00e2r<\/td>\n1.000.000<\/td>\n1.000.000<\/td>\n4.000.000<\/td>\n<\/tr>\n
Ge\u00e7ici Vergi<\/td>\n250.000<\/td>\n250.000<\/td>\n1.000.000<\/td>\n<\/tr>\n
\u00d6nceki D\u00f6nemlerde \u00d6denen Ge\u00e7ici Vergi (-)<\/td>\n0<\/td>\n(250.000)<\/td>\n(250.000)<\/td>\n<\/tr>\n
\u00d6denmesi Gereken Ge\u00e7ici Vergi<\/td>\n250.000<\/td>\n0<\/td>\n750.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Kurumlar Vergisi Beyannamesi<\/h3>\n\n\n\n\n\n\n\n\n
A\u00e7\u0131klama<\/th>\nTutar<\/th>\n<\/tr>\n<\/thead>\n
Mali K\u00e2r<\/td>\n5.000.000<\/td>\n<\/tr>\n
Kurumlar Vergisi<\/td>\n1.250.000<\/td>\n<\/tr>\n
\u00d6nceki D\u00f6nemlerde \u00d6denen Ge\u00e7ici Vergi (-)<\/td>\n(1.000.000)<\/td>\n<\/tr>\n
\u00d6denmesi Gereken Kurumlar Vergisi<\/td>\n250.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

  Ge\u00e7ici Vergi Nedir ? Gelir veya kurumlar vergisi m\u00fckelleflerinin \u00fc\u00e7er ayl\u0131k kazan\u00e7lar\u0131 \u00fczerinden pe\u015fin olarak \u00f6dedikleri vergidir. Y\u0131ll\u0131k beyanname verildi\u011finde, y\u0131l i\u00e7inde \u00f6denmi\u015f ge\u00e7ici vergiler hesaplanan nihai vergiden mahsup edilir.   Ge\u00e7ici Vergi Nas\u0131l Hesaplan\u0131r ? 1. D\u00f6nem Ge\u00e7ici Vergi (Ocak-Mart) A\u00e7\u0131klama Tutar Gelir 2.000.000 Gider ve Mal AL\u0131\u015flar\u0131 (1.000.000) Ge\u00e7ici Vergi Matrah\u0131 1.000.000 […]<\/p>\n","protected":false},"author":1,"featured_media":516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[159,161,43,160],"class_list":["post-515","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi","tag-gecici-vergi","tag-kurumlar-vergisi","tag-vergi","tag-vergi-mahsubu"],"_links":{"self":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/515","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/comments?post=515"}],"version-history":[{"count":4,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/515\/revisions"}],"predecessor-version":[{"id":521,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/posts\/515\/revisions\/521"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media\/516"}],"wp:attachment":[{"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/media?parent=515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/categories?post=515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.yavuzselimkilic.com\/yazilar\/wp-json\/wp\/v2\/tags?post=515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}