KDV uygulamas\u0131nda \u00f6nemli bir yeri olan KDV istisnalar\u0131n\u0131n ve KDV iadelerinin usul ve esaslar\u0131n\u0131n yer ald\u0131\u011f\u0131 kitab\u0131m\u0131n 12. bask\u0131s\u0131 bu ay G\u00f6zlem Yay\u0131nc\u0131l\u0131k’tan \u00e7\u0131kt\u0131. <\/p>\n\n\n\n
Asl\u0131nda KDV uygulamas\u0131n\u0131 t\u00fcm\u00fcyle ele almak \u00fczere yola \u00e7\u0131km\u0131\u015f olmama ra\u011fmen, \u00f6ncelikle en \u00e7ok de\u011fi\u015fikli\u011fe u\u011frayan ve bu nedenle karma\u015f\u0131k bir yap\u0131 g\u00f6steren istisnalar ve iadeler konusunu kitapla\u015ft\u0131rm\u0131\u015ft\u0131m. Zaman i\u00e7inde iade hakk\u0131 do\u011furan i\u015flemlere dahil edilen indirimli oran ve tevkifat uygulamas\u0131 da i\u00e7eri\u011fe ekledim. Ancak aradan yirmi y\u0131la yak\u0131n bir zaman ge\u00e7mi\u015f olmas\u0131na ra\u011fmen, kitab\u0131 t\u00fcm KDV uygulamas\u0131n\u0131 kapsayacak \u015fekilde b\u00fct\u00fcnlemeyi h\u00e2l\u00e2 ba\u015faramad\u0131m. Bu bask\u0131da da istisnalar ve iadeler merkezinde konular\u0131 g\u00fcncellemeyi s\u00fcrd\u00fcr\u00fcyorum. Bunda benim tembelli\u011fimin yan\u0131 s\u0131ra, KDV mevzuat\u0131nda s\u00fcrekli yenilik ve de\u011fi\u015fiklik yap\u0131lmas\u0131n\u0131n rol\u00fcn\u00fcn de oldu\u011funu kabul etmek gerekir.<\/p>\n\n\n\n
Bu \u00e7al\u0131\u015fmada, mevzuat ve vergi idaresince tayin olunan \u00f6zelgeler \u0131\u015f\u0131\u011f\u0131nda KDV uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar yer almaktad\u0131r. Ayr\u0131ca KDV istisnalar\u0131n\u0131n \u00f6zelliklerini teorik a\u00e7\u0131dan de\u011ferlendirmek suretiyle, uygulamaya y\u00f6nelik yorumlar\u0131m\u0131 da g\u00f6rebilirsiniz.<\/p>\n\n\n\n
Kitab\u0131n m\u00fckelleflere, m\u00fc\u015favirlere, m\u00fcfetti\u015flere ve mali idarede \u00e7al\u0131\u015fanlar\u0131n yan\u0131 s\u0131ra KDV konusunda akademik \u00e7al\u0131\u015fma yapanlara da yard\u0131mc\u0131 olabilece\u011fini umuyorum.<\/p>\n","protected":false},"excerpt":{"rendered":"
KDV uygulamas\u0131nda \u00f6nemli bir yeri olan KDV istisnalar\u0131n\u0131n ve KDV iadelerinin usul ve esaslar\u0131n\u0131n yer ald\u0131\u011f\u0131 kitab\u0131m\u0131n 12. bask\u0131s\u0131 bu ay G\u00f6zlem Yay\u0131nc\u0131l\u0131k’tan \u00e7\u0131kt\u0131. Asl\u0131nda KDV uygulamas\u0131n\u0131 t\u00fcm\u00fcyle ele almak \u00fczere yola \u00e7\u0131km\u0131\u015f olmama ra\u011fmen, \u00f6ncelikle en \u00e7ok de\u011fi\u015fikli\u011fe u\u011frayan ve bu nedenle karma\u015f\u0131k bir yap\u0131 g\u00f6steren istisnalar ve iadeler konusunu kitapla\u015ft\u0131rm\u0131\u015ft\u0131m. Zaman i\u00e7inde iadeHakk\u0131nda daha fazlas\u0131n\u0131 oku KDV \u0130stisnalar ve \u0130adeler kitab\u0131 yenilendi<\/span>[…]<\/a><\/p>\n","protected":false},"author":1,"featured_media":339,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/329"}],"collection":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=329"}],"version-history":[{"count":1,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/329\/revisions"}],"predecessor-version":[{"id":330,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/posts\/329\/revisions\/330"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=\/wp\/v2\/media\/339"}],"wp:attachment":[{"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.kemaloktar.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}