Yıllara yaygın inşaat ve onarım işlerinin vergilendirilmesinin incelenmesi
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2018
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Yıllara yaygın inşaat ve onarım işleri, Türk vergi sisteminde yer alan gelirin yıllık olma özelliğine, yani dönemsellik ilkesine uymadıklarından dolayı kazanç tespiti açısından özel bir vergilendirme rejimine tabi tutulmuştur. Kâr veya zarar işin bittiği yıla ait sayılıp, o yılın gelir/kurumlar vergisi beyannamesinde vergilendirilmektedir. Bu durumda müteahhit açısından iş vergilendirilene kadar olan süreçte almış olduğu hakedişlerden kazanç fazlası ortaya çıkmaktadır. Yasa koyucu, sağladığı avantajın karşılığı olarak kaynakta vergi tevkifatı esasını getirmiştir. Kesilen bu vergiler, işin bitiminde verilecek beyannamede bildirilen kazanç üzerinden hesaplanacak gelir ve/veya kurumlar vergisinden mahsup edilir. Bu tez çalışmasında, birinci bölümde teze genel bir bakış, ikinci bölümde inşaat ve taahhüt işlerinde genel kavramlar ve açıklamalar, üçüncü bölümde yıllara yaygın inşaat ve onarım işlerinin vergilendirilmesi ve dördüncü bölümde ise sonuç ve öneriler yer almaktadır. Anahtar Kelimeler: Hakediş, İnşaatta Vergilendirme, Yıllara Yaygın İnşaat Tarih: 12.09.2018
Construction and repair works that spread over years have been subject to a special taxation regime in terms of earnings determination, as it does not conform to the income periodicity principle contained in the annual Turkish tax system. The profits or losses are counted in the year in which the work is finished and are taxed in the income / corporation tax declarations of that year. In this case, there is a surplus of profits from the profits that the contractor has received in the period until the business taxation. The legislator has introduced the tax incentive principle at the source in order to compensate for the advantage it provides. These tax deductions are deducted from the income and / or corporation tax that will be calculated on the earnings reported at the end of the business. In this thesis study, in the first section a general overview of the dissertation, in the second section general concepts and explanations in construction and contracting works, in the third section taxation of construction and repair works and, in the fourth section results and suggestions are discussed. Keywords: Allowance, Taxation in construction, Construction spread over years Tarih: 12.09.2018
Construction and repair works that spread over years have been subject to a special taxation regime in terms of earnings determination, as it does not conform to the income periodicity principle contained in the annual Turkish tax system. The profits or losses are counted in the year in which the work is finished and are taxed in the income / corporation tax declarations of that year. In this case, there is a surplus of profits from the profits that the contractor has received in the period until the business taxation. The legislator has introduced the tax incentive principle at the source in order to compensate for the advantage it provides. These tax deductions are deducted from the income and / or corporation tax that will be calculated on the earnings reported at the end of the business. In this thesis study, in the first section a general overview of the dissertation, in the second section general concepts and explanations in construction and contracting works, in the third section taxation of construction and repair works and, in the fourth section results and suggestions are discussed. Keywords: Allowance, Taxation in construction, Construction spread over years Tarih: 12.09.2018
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İşletme, Hakediş ödemeleri, Onarım, Business Administration, Türk vergi sistemi, Progress payments, Repair, Vergilendirme, Turkish tax system, Vergiler, Taxation, Taxes, İnşaat, Construction