{"id":311,"date":"2020-12-14T11:24:14","date_gmt":"2020-12-14T08:24:14","guid":{"rendered":"http:\/\/odispro.com\/blog\/?p=311"},"modified":"2021-06-01T15:05:16","modified_gmt":"2021-06-01T12:05:16","slug":"stopaj-nedir-stopaj-vergisi-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/www.odispro.com\/blog\/stopaj-nedir-stopaj-vergisi-nasil-hesaplanir","title":{"rendered":"Stopaj Vergisi Nedir? Stopaj Vergisi Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"

Stopaj Nedir?<\/h2>\n

Stopaj, bir vergi<\/a> \u00f6deme sistemidir. \u0130\u015fverenler taraf\u0131ndan gelir ya da kurumlar vergisine tabii olan bir kazanca ait tutar\u0131n, i\u015f yapana \u00f6denmesi s\u0131ras\u0131nda, yasa ile belirlenmi\u015f oranlarca bu tutar\u0131n bir k\u0131sm\u0131n\u0131n korunarak, i\u015f yapan ad\u0131na pe\u015fin olarak vergi dairesine yat\u0131r\u0131lmas\u0131 \u015feklinde ger\u00e7ekle\u015fen vergileme \u015fekline stopaj denir. Bu vergilere genel olarak Stopaj Vergisi denir.<\/p>\n

K\u0131saca; Gelir ve Kurumlar Vergisine tabii kazan\u00e7lara ili\u015fkin tutar\u0131n ilgililere \u00f6denmesi noktas\u0131nda kaynakta kesilen ve o ilgili ad\u0131na vergi dairesine yat\u0131r\u0131lan bir vergi olarak tan\u0131mlayabiliriz.<\/p>\n

Stopaj Vergisinin Amac\u0131 Nedir?<\/h2>\n

Stopaj vergisinin amac\u0131; vergilerin tahsilinin daha kolay ve garantili bi\u00e7imde yap\u0131lmas\u0131d\u0131r. Bunun nedeni ise vergi ka\u00e7\u0131r\u0131lmas\u0131n\u0131 \u00f6nlemek, maliye idaresinin ve vergi m\u00fckellefinin i\u015flem y\u00fck\u00fcn\u00fc azaltmakt\u0131r. Bir di\u011fer amac\u0131 ise; \u00a0verginin, gelirin olu\u015fmas\u0131ndan \u00e7ok k\u0131sa bir s\u00fcre sonra maliye dairesine ge\u00e7mesine destek olmak ve nihayet verginin m\u00fckellef \u00fczerinde olu\u015fan psikolojik etkisini gidermek olarak belirtilmektedir.<\/p>\n

Stopaj Vergisi Ne Zaman \u00d6denir?<\/h2>\n

Stopaj vergisi, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019nca her y\u0131l\u0131n ba\u015f\u0131nda belirtilen vergi takvimine g\u00f6re iki e\u015fit taksit olarak \u00f6denebilir. Gelir kapsam\u0131nda bulunan kira stopaj hesaplamalar\u0131 her sene mart ay\u0131nda beyan edilir. Gelir vergisi kapsam\u0131ndaki kira stopaj vergisi her y\u0131l\u0131n Mart ve Temmuz aylar\u0131nda \u00f6denir.<\/p>\n

Hangi \u00d6demelerde Stopaj Yap\u0131lmas\u0131 Gerekir?<\/h2>\n

Serbest meslek \u00f6demeleri,<\/p>\n

Gider pusulas\u0131,<\/p>\n

Personele yap\u0131lan \u00fccret \u00f6demesi,<\/p>\n

Kira \u00f6demesi,<\/p>\n

Kar paylar\u0131.<\/p>\n

Kira Stopaj\u0131n\u0131 Kim \u00d6demelidir?<\/h2>\n

Kira stopaj\u0131 kirac\u0131 taraf\u0131ndan \u00f6denir ve kira stopaj\u0131ndan kirac\u0131 sorumludur. Bu durum sadece i\u015f yeri olarak kiralanan yerler i\u00e7in ge\u00e7erlidir. Yani konut i\u00e7in stopaj uygulanmamaktad\u0131r. Kira stopaj\u0131 ile vergi stopaj\u0131n\u0131n tek ortak y\u00f6n\u00fc kira stopaj\u0131nda br\u00fct \u00fccret \u00fczerinden belirli oranda hesaplanarak \u00f6denmesidir.<\/p>\n

Stopaj Vergisi Nas\u0131l Hesaplan\u0131r?<\/h2>\n

Stopaj vergisi oranlar\u0131, Gelir ve Kurumlar Vergisi kanunlar\u0131nda maddeler halinde belirtiliyor. Bu kanunlarda kimlerin hangi ko\u015fullarda stopaj vergisi \u00f6demesi gerekti\u011fi a\u00e7\u0131k\u00e7a belirtiliyor. Stopaj kesintisinin br\u00fct \u00fccret \u00fczerinden hesapland\u0131\u011f\u0131n\u0131 da belirtelim.<\/p>\n

3000 TL bedelindeki br\u00fct kira fiyat\u0131n\u0131n %20\u2019si olarak hesaplanan 600 TL, kirac\u0131 taraf\u0131ndan stopaj kesintisi olarak vergi idaresine, geriye kalan 2400 TL\u2019lik bedel ise net kira bedeli olarak m\u00fclk sahibine \u00f6denir.<\/p>\n

Br\u00fct \u00dccret:\u00a03000 TL<\/p>\n

Stopaj Oran\u0131: %20<\/p>\n

Stopaj Kesintisi:3000\u00d720\/100=600 TL<\/p>\n

Kira s\u00f6zle\u015fmesinde kira bedeli, br\u00fct olarak de\u011fil de net olarak beyan edildiyse a\u015fa\u011f\u0131daki form\u00fcl uygulan\u0131r.<\/strong><\/p>\n

Netten Br\u00fcte \u00c7evirme Form\u00fcl\u00fc = Net Kira \u00dccreti \/ (1-0,2)<\/p>\n

Net olarak belirtilen kira bedelinden dolay\u0131 yeni stopaj tutar\u0131 ise;<\/p>\n

Br\u00fct Kira Bedeli = 3000 \/ 0,8 = 3750 TL<\/p>\n

Stopaj Tutar\u0131 = 3750 x 0,2 = 750 TL<\/p>\n","protected":false},"excerpt":{"rendered":"

Stopaj Nedir? Stopaj, bir vergi \u00f6deme sistemidir. \u0130\u015fverenler taraf\u0131ndan gelir ya da kurumlar vergisine tabii olan bir kazanca ait tutar\u0131n,<\/p>\n","protected":false},"author":2,"featured_media":405,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[6],"tags":[165,162,163,3,164,160,161,2],"yoast_head":"\r\nStopaj Vergisi Nedir? Stopaj Vergisi Nas\u0131l Hesaplan\u0131r?<\/title>\r\n<meta name=\"description\" content=\"Stopaj Nedir? Stopaj Vergisi Nas\u0131l Hesaplan\u0131r? Kira S\u00f6zle\u015fmelerinde Stopaj Nas\u0131l Hesaplan\u0131r, Stopaj\u0131 Kim \u00d6der? 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