Özel sağlık sigorta sözleşmelerinin muhasebeleştirme ve vergilendirme sürecinin incelenmesi ve şirket uygulaması
Abstract
Son yıllarda giderek daha çok tercih edilen özel sağlık sigortaları işveren ve çalışanlar açısından vergisel anlamda karışıklığa sebep olmakta ve mevcut koşullarda farklı yorumlar yapılmaktadır. Bu sebeple özel sağlık sigortası yaptırmak isteyenler vergisel avantajlarını da öğrenmek istemektedir. Bu çalışmamızda özel sağlık sigortaları ile ilgili genel bilgiler verdikten sonra; işveren, çalışan ve herhangi bir işverene tabi olmayıp gelir vergisi beyanı veren mükellefler açısından özel sağlık sigortasının vergisel yönünü, işverenler açısından da muhasebesel süreçleri incelenmiştir. Çalışmamızın ikinci bölümünde, özel sağlık sigortası genel çerçeve de incelenerek, çeşitli özelliklerine yer verilerek Türkiye'deki uygulamalar hakkında bilgiler verilmiştir. Üçüncü bölümde Türkiye'de özel sağlık sigortası sözleşmelerinin kanunlar açısından incelenerek özellikli konular detaylandırılmıştır. Poliçelerin muhasebeleştirme süreci irdelenerek farklılıklar ortaya koyulmuş özellikle Tek Düzen Hesap Planında hangi muhasebe kodunun kullanılması gerektiği açıklanarak yol gösterilmeye çalışılmıştır. Son bölümde örnek uygulamalara yer verilerek konusun daha iyi anlaşılması ve kullanıcılara kolaylık sağlaması amaçlanmıştır.
Private health insurances, which have been increasingly preferred in recent years, cause confusion in terms of taxation for employers and employees, and different interpretations are made under current conditions. For this reason, those who want to take out private health insurance also want to learn about the tax advantages. In this study, after giving general information about private health insurances; The tax aspect of private health insurance for employers, employees and taxpayers who are not subject to any employer but submitting income tax declaration, and accounting processes for employers are examined. In the second part of our study, private health insurance was examined in the general framework and information about the practices in Turkey was given by giving place to its various features. In the third chapter, private health insurance contracts in Turkey are examined in terms of laws and specific issues are detailed. By examining the accounting process of the policies, the differences were revealed, especially by explaining which accounting code should be used in the Uniform Chart of Accounts, it was tried to be guided. In the last section, it is aimed to understand the subject better and to provide convenience to the users by including sample applications.
Private health insurances, which have been increasingly preferred in recent years, cause confusion in terms of taxation for employers and employees, and different interpretations are made under current conditions. For this reason, those who want to take out private health insurance also want to learn about the tax advantages. In this study, after giving general information about private health insurances; The tax aspect of private health insurance for employers, employees and taxpayers who are not subject to any employer but submitting income tax declaration, and accounting processes for employers are examined. In the second part of our study, private health insurance was examined in the general framework and information about the practices in Turkey was given by giving place to its various features. In the third chapter, private health insurance contracts in Turkey are examined in terms of laws and specific issues are detailed. By examining the accounting process of the policies, the differences were revealed, especially by explaining which accounting code should be used in the Uniform Chart of Accounts, it was tried to be guided. In the last section, it is aimed to understand the subject better and to provide convenience to the users by including sample applications.
Description
Keywords
İşletme, Business Administration