Sermaye tamamlama fonu'nun muhasebeleştirilmesi ve vergilendirilmesi
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2020
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Abstract
Sermaye tamamlama fonunun işletmelerin bilançolarına yansıtılırken Vergi Usul Kanunu, Türk Ticaret Kanunu, Gelir Vergisi Kanunu , Kurumlar Vergisi Kanunu ve Türkiye Muhasebe Standartları'ndaki uygulama boyutu ele alınarak, karşılaştırılmalı incelenmesi amaçlanmıştır. Bu sürecin incelenmesinde özellikle Türk Ticaret Kanunu 376. Maddesine istinaden yayınlanan uygulama ve usul esaslar tebliği öncesi ve tebliğ sonrası durumun vergi hukukun açısından irdelenmiş ayrıca vergi idaresinin bu konudaki görüşleri ile yargı olayları incelenmiştir.
the balance sheet of the business of Capital to complete fund projected Tax Procedure Law, the Turkish Commercial Code, Income Tax Law, Corporate taken up Tax Code and the application size in Turkey Accounting Standards, comparative aimed to investigate. In the examination of this process, the situation before and after the application and procedural principles published in accordance with Article 376 of the Turkish Commercial Code was examined in terms of tax law, and also the opinions of the tax administration on this issue and judicial events were examined.
the balance sheet of the business of Capital to complete fund projected Tax Procedure Law, the Turkish Commercial Code, Income Tax Law, Corporate taken up Tax Code and the application size in Turkey Accounting Standards, comparative aimed to investigate. In the examination of this process, the situation before and after the application and procedural principles published in accordance with Article 376 of the Turkish Commercial Code was examined in terms of tax law, and also the opinions of the tax administration on this issue and judicial events were examined.
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Maliye, İşletme, Borca batıklık, Fonlar, Muhasebe, Finance, Business Administration, Muhasebe standartları, Over indebtedness, Nakdi sermaye, Funds, Accounting, Sermaye kaybı, Accounting standarts, Cash capital, Türk Ticaret Kanunu, Capital loss, Vergi Kanunu, Turkish Commercial Code, Tax Code, Vergilendirme, Taxation