{"id":1041,"date":"2025-10-27T20:27:53","date_gmt":"2025-10-27T20:27:53","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1041"},"modified":"2025-10-27T20:27:53","modified_gmt":"2025-10-27T20:27:53","slug":"sirkuler-no-2025-42-2024-yili-kazanclarina-iliskin-kurumlar-vergisi-beyannamesi-duzenleme-rehberi","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-42-2024-yili-kazanclarina-iliskin-kurumlar-vergisi-beyannamesi-duzenleme-rehberi\/","title":{"rendered":"Sirk\u00fcler No: 2025\/42 2024 YILI KAZAN\u00c7LARINA \u0130L\u0130\u015eK\u0130N KURUMLAR VERG\u0130S\u0130 BEYANNAMES\u0130 D\u00dcZENLEME REHBER\u0130"},"content":{"rendered":"\n<p><strong>2024 YILI KAZAN\u00c7LARINA \u0130L\u0130\u015eK\u0130N KURUMLAR VERG\u0130S\u0130 BEYANNAMES\u0130 D\u00dcZENLEME REHBER\u0130<\/strong> <\/p>\n\n\n\n<p>Sirk\u00fcler No: 2025\/42 \u0130stanbul, 25.03.2025<\/p>\n\n\n\n<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun (KVK) 32\/1 inci maddesi gere\u011fince, kurumlar vergisi m\u00fckellefleri, kurum kazanc\u0131 \u00fczerinden %25 oran\u0131nda kurumlar vergisi \u00f6derler<sup><\/sup>. Ancak bankalar, sigorta \u015firketleri ve di\u011fer baz\u0131 finansal kurumlar i\u00e7in kurumlar vergisi oran\u0131 %30 olarak (yani art\u0131r\u0131ml\u0131 oranda) uygulan\u0131r<sup><\/sup>. Ayr\u0131ca baz\u0131 m\u00fckellefler i\u00e7in indirimli oranda kurumlar vergisi uygulama imk\u00e2n\u0131 bulunmaktad\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p>Bu nedenle, 2024 y\u0131l\u0131 hesap d\u00f6neminde, banka ve baz\u0131 finansal kurulu\u015flar\u0131n kurum kazan\u00e7lar\u0131 \u00fczerinden %30 oran\u0131nda, di\u011fer kurumlar vergisi m\u00fckelleflerinin kazan\u00e7lar\u0131ndan ise %25 oran\u0131nda kurumlar vergisi hesaplanacakt\u0131r<sup><\/sup>. \u0130ndirimli oran\u0131n ge\u00e7erli oldu\u011fu hallerde yukar\u0131da belirtilen oranlar bu indirimler yap\u0131larak uygulanacakt\u0131r<sup><\/sup>. Vergi kar\u015f\u0131l\u0131klar\u0131n\u0131n da bu oranlar ve %5 uyumlu vergi m\u00fckellefi indirimi esas al\u0131narak olu\u015fturulmas\u0131 gerekir<sup><\/sup>.<\/p>\n\n\n\n<p>Mali tablolarda yer alan kazan\u00e7 (ticari k\u00e2r) vergiye tabi kurum kazanc\u0131ndan muhtelif sebeplerle farkl\u0131 olabilece\u011fi i\u00e7in matraha ula\u015f\u0131rken,<\/p>\n\n\n\n<ul>\n<li>\u0130ndirimi kabul edilmeyen giderlerin eklenmesi, <\/li>\n\n\n\n<li>Vergiye tabi olmayan gelirler ile baz\u0131 indirimlerin ve istisnalar\u0131n ise d\u00fc\u015f\u00fclmesi, <\/li>\n<\/ul>\n\n\n\n<p>gerekmektedir<sup><\/sup>.<\/p>\n\n\n\n<p>Bu Rehberimiz, 2024 y\u0131l\u0131na ait kurum kazan\u00e7lar\u0131na ili\u015fkin kurumlar vergisi beyannamesinin d\u00fczenlenmesine y\u00f6nelik a\u00e7\u0131klamalar yapmak amac\u0131yla haz\u0131rlanm\u0131\u015ft\u0131r<sup><\/sup>.<\/p>\n\n\n\n<p>BDO T\u00fcrkiye&#8217;nin uzun y\u0131llara dayanan bilgi birikimini yans\u0131tan bir eser olan i\u015fbu Rehberimizin ba\u015fta m\u00fc\u015fterilerimiz olmak \u00fczere t\u00fcm kullan\u0131c\u0131lara faydal\u0131 olmas\u0131n\u0131 dileriz<sup><\/sup>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2024 YILI KAZAN\u00c7LARINA \u0130L\u0130\u015eK\u0130N KURUMLAR VERG\u0130S\u0130 BEYANNAMES\u0130 D\u00dcZENLEME REHBER\u0130 Sirk\u00fcler No: 2025\/42 \u0130stanbul, 25.03.2025 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun (KVK) 32\/1 inci maddesi gere\u011fince, kurumlar vergisi m\u00fckellefleri, kurum kazanc\u0131 \u00fczerinden %25 oran\u0131nda kurumlar vergisi \u00f6derler. Ancak bankalar, sigorta \u015firketleri ve di\u011fer baz\u0131 finansal kurumlar i\u00e7in kurumlar vergisi oran\u0131 %30 olarak (yani art\u0131r\u0131ml\u0131 oranda) uygulan\u0131r. Ayr\u0131ca&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1041"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1041"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1041\/revisions"}],"predecessor-version":[{"id":1042,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1041\/revisions\/1042"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}