{"id":11517,"date":"2022-12-09T13:08:31","date_gmt":"2022-12-09T10:08:31","guid":{"rendered":"https:\/\/bestessayhomework.com\/tr\/?p=11517"},"modified":"2022-12-09T13:08:31","modified_gmt":"2022-12-09T10:08:31","slug":"is-surekliligi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri","status":"publish","type":"post","link":"https:\/\/bestessayhomework.com\/tr\/is-surekliligi-muhasebe-alaninda-tez-yaptirma-muhasebe-tez-yaptirma-ucretleri-muhasebe-odevleri-muhasebe-odev-ucretleri\/","title":{"rendered":"\u0130\u015f S\u00fcreklili\u011fi \u2013 Muhasebe Alan\u0131nda Tez Yapt\u0131rma \u2013 Muhasebe Tez Yapt\u0131rma \u00dccretleri \u2013 Muhasebe \u00d6devleri \u2013 Muhasebe \u00d6dev \u00dccretleri"},"content":{"rendered":"

\u0130\u015f S\u00fcreklili\u011fi Gereksinimi<\/span><\/strong><\/h3>\n

Yeni zarar ortakl\u0131\u011f\u0131, m\u00fclkiyet de\u011fi\u015fikli\u011finden sonraki iki y\u0131ll\u0131k s\u00fcre boyunca her zaman eski zarar ortakl\u0131\u011f\u0131n\u0131n ticari te\u015febb\u00fcs\u00fcne devam etmelidir. De\u011filse, zarar \u015firketinin NOL’leri tamamen ortadan kald\u0131r\u0131l\u0131r ve herhangi bir de\u011fi\u015fiklik sonras\u0131 y\u0131l i\u00e7in y\u0131ll\u0131k s\u0131n\u0131rlama s\u0131f\u0131rd\u0131r.<\/span><\/p>\n

Ba\u015fka bir “bo\u015fluk t\u0131kac\u0131” var. S\u0131n\u0131rlama, zarar eden \u015firketin de\u011fi\u015fiklik tarihindeki de\u011ferine ba\u011fl\u0131 oldu\u011fu i\u00e7in, vergi m\u00fckellefleri s\u0131n\u0131rlamay\u0131 art\u0131rmak i\u00e7in \u015firketin de\u011ferini art\u0131rma e\u011filiminde olabilir.<\/span><\/p>\n

Bu hile, y\u0131ll\u0131k s\u0131n\u0131rlamay\u0131 art\u0131rmak i\u00e7in yap\u0131lan sermaye katk\u0131lar\u0131n\u0131 g\u00f6z ard\u0131 eden ve katk\u0131lar\u0131n de\u011fi\u015fiklik tarihinden \u00f6nceki iki y\u0131l i\u00e7inde yap\u0131lmas\u0131 durumunda b\u00f6yle bir yasak plan oldu\u011funu varsayan bir \u201ckar\u015f\u0131l\u0131kl\u0131 doldurma\u201d kural\u0131 ile kesilir. Dahas\u0131 var, ancak bu \u00e7al\u0131\u015fman\u0131n kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r.<\/span><\/p>\n

Yerle\u015fik Kazan\u00e7lar ve Kay\u0131plar<\/span><\/strong><\/h3>\n

Ya hedef de\u011fer kaybetmi\u015f varl\u0131klara sahipse? Sat\u0131n alan \u015firket, hedefle birle\u015fip kay\u0131p varl\u0131klar\u0131n\u0131 satabilir ve bu kay\u0131plar\u0131, devralan \u015firketin kazan\u00e7lar\u0131n\u0131 dengelemek i\u00e7in kullanabilir mi?<\/span>\u00a0\u00d6rnek olarak: Acquirer Corporation, birka\u00e7 y\u0131l \u00f6nce Target Corporation’\u0131n hisselerini sat\u0131n ald\u0131. Hisse senedi i\u00e7in 1 milyon dolar \u00f6dedi ve \u015fimdi 5 milyon dolar de\u011ferinde.<\/span><\/p>\n

Target Corporation’\u0131n hissesi 1 milyon $ de\u011ferinde ve Target Corporation’\u0131n birincil varl\u0131\u011f\u0131, birka\u00e7 y\u0131l \u00f6nce 5 milyon $’a mal olan Central Railroad’un 1 milyon $ de\u011ferindeki hissesidir. Acquireing Corporation, Target Corporation ile birle\u015fip her iki stok blo\u011funu da toplam 6 milyon $ nakit kar\u015f\u0131l\u0131\u011f\u0131nda hemen satabilir ve sat\u0131\u015flar \u00fczerinden vergi \u00f6demeyebilir mi? Cevap hay\u0131r, \u00e7\u00fcnk\u00fc Merkez Demiryolu stokundaki kay\u0131p (k\u00f6t\u00fc) bir “net ger\u00e7ekle\u015fmemi\u015f yerle\u015fik kay\u0131p”tan kaynaklanmaktad\u0131r.<\/span><\/p>\n

Net ger\u00e7ekle\u015fmemi\u015f yerle\u015fik kay\u0131plar, yani \u00f6l\u00e7\u00fclebilen ancak “nakde \u00e7evrilmemi\u015f” ve be\u015f y\u0131ll\u0131k de\u011fi\u015fim sonras\u0131 d\u00f6nemde muhasebele\u015ftirilen kay\u0131plar, de\u011fi\u015fim \u00f6ncesi NOL’lerle ayn\u0131 \u015fekilde ele al\u0131n\u0131r ve indirilebilirlikleri s\u0131n\u0131rlamaya tabidir.<\/span><\/p>\n

Yasak, k\u00fc\u00e7\u00fck \u201cnet ger\u00e7ekle\u015fmemi\u015f dahili zarar\u0131\u201d muaf tutan bir \u201ce\u015fik gereklili\u011fi\u201d ile yumu\u015fat\u0131l\u0131r; bunlar, zarar eden \u015firket varl\u0131klar\u0131n\u0131n adil piyasa de\u011ferinin y\u00fczde 15’inden az\u0131n\u0131 a\u015fmayanlard\u0131r. m\u00fclkiyet de\u011fi\u015fikli\u011fi veya 10 milyon dolar.<\/span><\/p>\n

\u00d6rne\u011fin, Target Corporation’\u0131n elinde bulundurdu\u011fu Central Railroad hissesi yaln\u0131zca y\u00fczde 15 d\u00fc\u015fm\u00fc\u015fse Acquireing Corporation, Target Corporation’\u0131 serbest\u00e7e devralabilir ve kayb\u0131 talep edebilir.<\/span><\/p>\n

Neredeyse. IRS’nin Target Corporation’\u0131n devral\u0131nmas\u0131n\u0131n vergi saikli oldu\u011fu gerek\u00e7esiyle nas\u0131l devreye girip zarara izin vermeyece\u011fine dikkat edin. Son olarak, IRC kapsam\u0131nda, kurumsal bir al\u0131c\u0131n\u0131n, sat\u0131n almay\u0131 takip eden be\u015f y\u0131l boyunca hedef \u015firketin kazanc\u0131yla kay\u0131plar\u0131n\u0131 telafi etmesini engelleyen bir kar\u015f\u0131t kural vard\u0131r.<\/span><\/p>\n

Kod, modeli, sermaye kayb\u0131 devirleri, genel i\u015fletme kredisi devirleri, yabanc\u0131 vergi kredileri ve kullan\u0131lmam\u0131\u015f asgari vergi kredileri gibi di\u011fer \u00f6znitelik devirlerini kapsayacak \u015fekilde geni\u015fletir. Nas\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 anlarsan\u0131z, baz\u0131 kavramlar\u0131 bu di\u011fer kavramlar\u0131 i\u00e7eren devralmalara uygulamak kolayd\u0131r.<\/span><\/p>\n

Vergilendirilebilir Edinim<\/span><\/strong><\/h3>\n

En iyi sat\u0131n alma tekni\u011finin her zaman vergiden muaf bir i\u015flem oldu\u011fu varsay\u0131lmamal\u0131d\u0131r. Hedef hissedarlar, hedef hisse senedine yapt\u0131klar\u0131 yat\u0131r\u0131mda para kaybettiyse, muhtemelen hisselerini sat\u0131p sermaye kayb\u0131 talep etmeleri daha iyi olacakt\u0131r. Alternatif olarak, hedef varl\u0131klar\u0131n\u0131 zarar\u0131na satabilir ve tasfiye edebilir.<\/span><\/p>\n

Bu, iki zarara izin verir: birincisi \u015firket varl\u0131klar\u0131n\u0131 satt\u0131\u011f\u0131nda \u015firket i\u00e7in ve ikincisi hedef \u015firket hissedarlar\u0131 i\u00e7in, \u00e7\u00fcnk\u00fc \u015firketin tasfiyesinden do\u011fan zarar\u0131 hisselerinin sat\u0131\u015f\u0131ndan kaynaklanan zarar olarak ele alma haklar\u0131 vard\u0131r.<\/span><\/p>\n

Anla\u015fman\u0131n en iyi yan\u0131, \u015firketin zarar tasfiyesinin bir sonucu olarak zarar\u0131n geri ta\u015f\u0131nmas\u0131n\u0131 talep edebilmesi ve vergi iadesi alabilmesidir. Hedefin veya varl\u0131klar\u0131n\u0131n vergilendirilebilir bir elden \u00e7\u0131kar\u0131lmas\u0131n\u0131n di\u011fer yolu, vergilendirilebilir bir yeniden yap\u0131lanma s\u00fcrecinden ge\u00e7mesini sa\u011flamakt\u0131r.<\/span><\/p>\n

\n

ISO 22301 i\u015f S\u00fcreklili\u011fi Y\u00f6netim Sistemi PDF<\/span>
\nBilgi sistemleri s\u00fcreklilik Plan\u0131<\/span>
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\n\u0130\u015f s\u00fcreklili\u011fini kesintiye u\u011fratan nedenler<\/span><\/p>\n

\n

Vergilendirilebilir Varl\u0131k Edinimi<\/span><\/strong><\/h3>\n

Bir \u015firket taraf\u0131ndan varl\u0131klar\u0131n vergiye tabi sat\u0131\u015f\u0131, normalde \u015firkete kazan\u00e7 veya kayb\u0131n muhasebele\u015ftirilmesiyle sonu\u00e7lan\u0131r. Edinen \u015firket, hedefin varl\u0131klar\u0131 i\u00e7in bir maliyet esas\u0131 al\u0131r, yani toplamda nakit miktar\u0131na ve \u00f6dedi\u011fi herhangi bir m\u00fclk\u00fcn adil piyasa de\u011ferine e\u015fittir.<\/span><\/p>\n

Satan ortakl\u0131\u011f\u0131n hissedarlar\u0131, yaln\u0131zca, da\u011f\u0131tan ortakl\u0131\u011f\u0131n tasfiyesinde hedefin sat\u0131\u015f gelirlerinin tamam\u0131n\u0131 veya bir k\u0131sm\u0131n\u0131 da\u011f\u0131tmas\u0131 durumunda kar veya zarar\u0131 muhasebele\u015ftirir.<\/span><\/p>\n

Tasfiye edici olmayan bir sat\u0131\u015fta sat\u0131\u015f yapan \u015firket, ger\u00e7ekle\u015fen tutar, yani nakit ve al\u0131nan herhangi bir m\u00fclk\u00fcn de\u011feri ile her varl\u0131\u011fa ili\u015fkin esas\u0131 aras\u0131ndaki farka e\u015fit kazan\u00e7 veya zarar\u0131 muhasebele\u015ftirir. Tan\u0131nan kazan\u00e7 veya kay\u0131p, devredilen m\u00fclk\u00fcn niteli\u011fine ve elde tutma s\u00fcresine ba\u011fl\u0131 olarak ola\u011fan gelir veya kay\u0131p, uzun vadeli sermaye kazanc\u0131 veya kayb\u0131 veya k\u0131sa vadeli sermaye kazanc\u0131 veya kayb\u0131d\u0131r.<\/span><\/p>\n

\u00d6rne\u011fin, sat\u0131\u015f yapan \u015firket, ticaretinde veya i\u015finde kullan\u0131lan ve genellikle bir y\u0131ldan fazla olan gerekli sermaye kazanc\u0131 s\u00fcresi boyunca elde tutulan amortismana tabi varl\u0131klardan net bir kazan\u00e7 muhasebele\u015ftirirse, bu kazan\u00e7 uzun vadeli sermaye olarak vergilendirilebilir.\u00a0<\/span><\/p>\n

Ola\u011fan gelir ve net k\u0131sa vadeli sermaye kazanc\u0131, kurumlara genellikle en fazla y\u00fczde 35 oran\u0131nda vergilendirilir. Bir \u015firketin net uzun vadeli kazanc\u0131n\u0131n k\u0131sa vadeli net zarar\u0131n\u0131 a\u015fan net sermaye kazanc\u0131 ayn\u0131 vergi oran\u0131na tabidir; kullan\u0131lmayan sermaye kayb\u0131 devirleri olmad\u0131k\u00e7a sermaye kazanc\u0131 elde etmenin \u00f6zel bir faydas\u0131 yoktur, ancak sermaye kay\u0131plar\u0131 be\u015f y\u0131l sonra sona erdi\u011fi i\u00e7in b\u00fcy\u00fck sorun yarat\u0131r.<\/span><\/p>\n

Edinen \u015firket, hedef varl\u0131klarda bir maliyet esas\u0131 al\u0131r. Takdir edilen varl\u0131klar\u0131 sat\u0131n almas\u0131 durumunda, satan kurulu\u015fun bu varl\u0131klar\u0131n de\u011ferindeki art\u0131\u015f \u00fczerinden vergilendirilip vergilendirilmedi\u011fine bak\u0131lmaks\u0131z\u0131n, varl\u0131klar\u0131n esas\u0131, devralan kurulu\u015fun maliyetini yans\u0131t\u0131r.<\/span><\/p>\n

Ayn\u0131 \u015fekilde, varl\u0131klar de\u011fer kaybetmi\u015fse, devralan kurulu\u015fun elindeki esas\u0131 \u201cgeri \u00e7ekilir\u201d. Devral\u0131nan \u015firket, satan \u015firketin devreden devirler gibi vergi ge\u00e7mi\u015fini devralmayacakt\u0131r.<\/span><\/p>\n

Bir y\u00fckseltmenin de\u011feri, k\u0131smen, hedef \u015firketin varl\u0131klar\u0131n\u0131n niteli\u011fine ba\u011fl\u0131d\u0131r. Arazi amortismana tabi olmad\u0131\u011f\u0131ndan, arazinin temelini y\u00fckseltmenin faydas\u0131 genellikle yaln\u0131zca m\u00fclk\u00fcn daha sonraki bir sat\u0131\u015f\u0131nda vergiye tabi kazanc\u0131n azalt\u0131lmas\u0131yla ger\u00e7ekle\u015ftirilir.<\/span><\/p>\n

\u00d6te yandan, amortismana tabi bir varl\u0131\u011f\u0131n temeli h\u0131zland\u0131r\u0131l\u0131rsa, devralan \u015firket, satan \u015firkete izin verilebilece\u011finden daha b\u00fcy\u00fck amortisman indirimleri talep edebilir. Benzer \u015fekilde, stok baz\u0131ndaki art\u0131\u015f, sonunda devralan \u015firketin sat\u0131lan mal\u0131n maliyetine de yans\u0131yacakt\u0131r.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0130\u015f S\u00fcreklili\u011fi Gereksinimi Yeni zarar ortakl\u0131\u011f\u0131, m\u00fclkiyet de\u011fi\u015fikli\u011finden sonraki iki y\u0131ll\u0131k s\u00fcre boyunca her zaman eski zarar ortakl\u0131\u011f\u0131n\u0131n ticari te\u015febb\u00fcs\u00fcne devam etmelidir. De\u011filse, zarar \u015firketinin NOL’leri tamamen ortadan kald\u0131r\u0131l\u0131r ve herhangi bir de\u011fi\u015fiklik sonras\u0131 y\u0131l i\u00e7in y\u0131ll\u0131k s\u0131n\u0131rlama s\u0131f\u0131rd\u0131r. Ba\u015fka bir “bo\u015fluk t\u0131kac\u0131” var. S\u0131n\u0131rlama, zarar eden \u015firketin de\u011fi\u015fiklik tarihindeki de\u011ferine ba\u011fl\u0131 oldu\u011fu i\u00e7in, vergi…
Devam\u0131<\/a><\/p>\n","protected":false},"author":6,"featured_media":10042,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[28986,28987,28988],"tags":[28990,28992,28995,28991,28996,28989,28994,28993],"class_list":["post-11517","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilgi-sistemleri-sureklilik-plani","category-is-surekliligi-yonetim-sistemi-uyelerindendir","category-operasyonel-seviyede-is-surekliligi-yonetiminden-kim-sorumludur","tag-bilgi-sistemleri-sureklilik-plani","tag-is-surekliligi-plani","tag-is-surekliligi-programinin-yonetimi-hangi-grup-kisilerin-sorumlulugundadir","tag-is-surekliligi-yonetim-sistemi-uyelerindendir","tag-is-surekliligini-kesintiye-ugratan-nedenler","tag-iso-22301-is-surekliligi-yonetim-sistemi-pdf","tag-neden-is-surekliligi-testi-yapilmaz","tag-operasyonel-seviyede-is-surekliligi-yonetiminden-kim-sorumludur"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11517","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/comments?post=11517"}],"version-history":[{"count":1,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11517\/revisions"}],"predecessor-version":[{"id":11518,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/posts\/11517\/revisions\/11518"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media\/10042"}],"wp:attachment":[{"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/media?parent=11517"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/categories?post=11517"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bestessayhomework.com\/tr\/wp-json\/wp\/v2\/tags?post=11517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}