{"id":6352,"date":"2011-10-12T09:53:52","date_gmt":"2011-10-12T06:53:52","guid":{"rendered":"http:\/\/www.bilgeyatirimci.com\/?p=6352"},"modified":"2011-10-12T09:54:01","modified_gmt":"2011-10-12T06:54:01","slug":"esas-olan-kural-degil-ilkedir","status":"publish","type":"post","link":"https:\/\/www.bilgeyatirimci.com\/i\/esas-olan-kural-degil-ilkedir\/","title":{"rendered":"Esas olan kural de\u011fil, ilkedir"},"content":{"rendered":"<p>Bu konuyu g\u00fcndeme getirmeme, k\u00f6\u015feda\u015f\u0131m \u015e\u00fckr\u00fc K\u0131z\u0131lot Hoca vesile oldu.<\/p><div class=\"bilge-yaziust\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-1627923475\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"9580705384\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>Pazartesi g\u00fcnk\u00fc yaz\u0131s\u0131nda \u015e\u00fckr\u00fc Hoca, yeni Ticaret Kanunu\u2019na g\u00f6re, vergisiz olarak yap\u0131lmas\u0131na 1 Temmuz 2012 tarihinden itibaren izin verilen bir uygulamaya, Sermaye Piyasas\u0131 Kurulu\u2019nun 10 Ekim 2011\u2019den itibaren izin verdi\u011fini ve bu izine g\u00fcvenerek i\u015flem yapacak anonim \u015firketlerin ileride vergi cezac\u0131na \u00e7arpt\u0131r\u0131labileceklerini s\u00f6yledi.<br \/>\nBu, zaman\u0131nda kaleme al\u0131nm\u0131\u015f bir uyar\u0131 yaz\u0131s\u0131d\u0131r. Bana g\u00f6re uyar\u0131lanlar sadece anonim \u015firketlerin muhasebecileri ve onlar\u0131n vergi m\u00fc\u015favirleri de\u011fil, ayn\u0131 zamanda Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n vergi denetim te\u015fkilat\u0131d\u0131r. Onlar\u0131n da derhal konuyu ele al\u0131p, \u015e\u00fckr\u00fc Hoca\u2019n\u0131n faraza dedi\u011fi hali irdeleyerek, ne \u015fekilde hareket edeceklerini m\u00fckelleflere \u015fimdiden bir genelge ile bildirmeleri gerekir. Bu, iyi\u00a0niyetli denet\u00e7i olman\u0131n ahlaki bir vecibesidir.<\/p>\n<p><strong>ANON\u0130M \u015e\u0130RKETLER KEND\u0130 H\u0130SSE SENETLER\u0130N\u0130 ALIP SATAB\u0130L\u0130R<\/strong><strong>M\u0130?<\/strong><\/p>\n<p>Konu k\u0131saca \u015f\u00f6yle: Hisse senetleri \u0130MKB\u2019de i\u015flem g\u00f6ren bir \u015firket kendi hisse senetlerini, d\u00fc\u015f\u00fck fiyattan al\u0131p y\u00fcksek fiyattan satarsa, aradaki fark kurum kazac\u0131 m\u0131d\u0131r? Kurum kazanc\u0131 ise, bu mebla\u011f vergi matrah\u0131na d\u00e2hil edilmeli midir?\u00a0 E\u011fer bu hisse senetleri y\u00fcksek fiyattan al\u0131nm\u0131\u015f ve d\u00fc\u015f\u00fck fiyattan sat\u0131lm\u0131\u015fsa, bu kurum zarar\u0131 m\u0131d\u0131r? O zaman bu zarar, kurumlar vergisi matrah\u0131ndan d\u00fc\u015f\u00fclebilir mi? Benim Hoca\u2019n\u0131n yaz\u0131s\u0131ndan anlad\u0131\u011f\u0131m, vergi otoritesinin bug\u00fcnk\u00fc anlay\u0131\u015f\u0131, \u015firketlerin kendi hisse senetlerini \u0130MKB\u2019de al\u0131p satmalar\u0131n\u0131 (i\u015flem ar\u0131zi de olsa) bir ticari i\u015flem olarak g\u00f6rd\u00fc\u011f\u00fcd\u00fcr. Dolay\u0131s\u0131yla bu tutar, vergi matrah\u0131n\u0131 de\u011fi\u015ftirmektedir. H\u00e2lbuki yeni Ticaret Kanunu 1 Temmuz 2012\u2019den sonra yap\u0131lacak i\u015flemlerde bu anlay\u0131\u015f\u0131 ortadan kald\u0131rmaktad\u0131r. Dolays\u0131yla ortada bir vergi cezas\u0131 sorunu olmayacakt\u0131r.<br \/>\n<strong><\/strong><\/p>\n<p><strong>MUHASEBE, VERG\u0130 VE EKONOM\u0130DE RASYONELL\u0130K<br \/>\n<\/strong><\/p>\n<p>Muhasebe, bir bak\u0131ma \u015firkette cereyan eden olaylar\u0131n tarihini yazmakt\u0131r. Tarih yazanlar\u0131n temel sorumlulu\u011fu da olaylar\u0131 ger\u00e7e\u011fe uygun, do\u011fru ve adil olarak kayda almakt\u0131r. Her ne kadar vergi salman\u0131n mant\u0131\u011f\u0131 ile i\u015fletme y\u00f6netiminin ak\u0131lc\u0131l\u0131\u011f\u0131 t\u0131pa t\u0131p ayn\u0131 olmasa bile, aralar\u0131nda \u00e7ok s\u0131k\u0131 bir ba\u011f vard\u0131r.<br \/>\n\u00c7\u00fcnk\u00fc adil ve do\u011fru vergilendirme, i\u015fletme y\u00f6netime rasyonel karar alma konusunda yol g\u00f6stericidir. Bu da halk\u0131n refah\u0131n\u0131 ve istihdam\u0131 yak\u0131ndan ilgilendirir.<br \/>\n<strong><\/strong><\/p>\n<p><strong>KEND\u0130 H\u0130SSE SENED\u0130N\u0130 ALIP SATMAK B\u0130R \u015e\u0130RKETTE NE K\u00c2R YARATIR, NE ZARAR<br \/>\n<\/strong><\/p>\n<p>S\u00f6z\u00fc uzatmadan s\u00f6yleyeyim. Bir anonim \u015firketin (isterse o \u015firket \u0130MKB\u2019de kota al\u0131nm\u0131\u015f olsun ister olmas\u0131n) kendi hisse senetlerini al\u0131p satmas\u0131, ne ola\u011fan ne de ola\u011fan\u00fcst\u00fc bir ticari i\u015flem de\u011fildir. Bu, bir sermaye hareketidir. Yani sermaye artt\u0131rmak veya azaltmak i\u015fleminden ba\u015fka bir \u015fey de\u011fildir. Velev ki bu i\u015flem hissenin piyasa de\u011ferini korumak i\u00e7in yap\u0131lm\u0131\u015f olsun. Netice de\u011fi\u015fmez. Yap\u0131lan i\u015flem, kurum geliri veya gideri yaratmaz. Bir i\u015flemin sat\u0131\u015f olabilmesi i\u00e7in kar\u015f\u0131l\u0131\u011f\u0131nda para al\u0131nan \u015feyin, bilan\u00e7oda yer alan bir varl\u0131k (aktif) olmas\u0131 gerekir. \u015eirket, kendi hissesini sat\u0131n al\u0131nca, hisse senedinin nominal bedelini \u00f6denmi\u015f sermayeden, kalan\u0131n\u0131 da yedek ak\u00e7eden indirir. Sat\u0131nca da tersi i\u015flem yap\u0131l\u0131r. Bir \u015firketin bilan\u00e7osunda, kendi hisse senedi \u201cvarl\u0131klar\u201d (aktif) i\u00e7inde yer alamaz. Sat\u0131\u015f\u0131 da k\u00e2r veya zarar yaratamaz. Emisyon primi (ilk veya sonraki sermaye art\u0131\u015flar\u0131nda ortaya \u00e7\u0131kan) temett\u00fc olarak ebediyen da\u011f\u0131t\u0131lamaz.<br \/>\nSon S\u00f6z: K\u00f6t\u00fc muhasebe, ekonomiye zarar verir.<\/p><div class=\"bilge-content-1\" style=\"margin-top: 10px;margin-bottom: 10px;\" id=\"bilge-4011498323\"><ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-7495567325667578\"\r\n     data-ad-slot=\"3167340272\"\r\n     data-ad-format=\"rectangle\"\r\n     data-full-width-responsive=\"true\"><\/ins>\r\n<script>\r\n(adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bu konuyu g\u00fcndeme getirmeme, k\u00f6\u015feda\u015f\u0131m \u015e\u00fckr\u00fc K\u0131z\u0131lot Hoca vesile oldu. Pazartesi g\u00fcnk\u00fc yaz\u0131s\u0131nda \u015e\u00fckr\u00fc Hoca, yeni Ticaret Kanunu\u2019na g\u00f6re, vergisiz olarak yap\u0131lmas\u0131na 1 Temmuz 2012&hellip;<\/p>\n","protected":false},"author":14,"featured_media":936,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tumyazilar"],"_links":{"self":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/6352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/comments?post=6352"}],"version-history":[{"count":0,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/posts\/6352\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media\/936"}],"wp:attachment":[{"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/media?parent=6352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/categories?post=6352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bilgeyatirimci.com\/wp-json\/wp\/v2\/tags?post=6352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}