Başta ev kadınları olmak üzere evde küçük işler yaparak satanlar hem sigortalı sayılıyor hem de vergi vermeden esnaf oluyor. Üstelik primlerini 28 gün ödeyip 30 gün üzerinden sigorta ile emeklilik hakkına da kavuşuyor.
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Başta ev kadınları olmak üzere evde küçük işler yaparak satanlar hem sigortalı sayılıyor hem de vergi vermeden esnaf oluyor. Üstelik primlerini 28 gün ödeyip 30 gün üzerinden sigorta ile emeklilik hakkına da kavuşuyor.
Ayrıca bu ürünler internetten satılıyorsa 240 bin liralık gelir sınırıyla yine vergi muafiyeti sağlanıyor. Şimdi detaylara bakalım.
KİMLER YARARLANIR?
Vergi kanununda düzenlenen 'esnaf muaflığı' için, motorlu taşıt kullanmamak şartı ile, bir işyeri açmaksızın perakende ticaret ile iştigal edenler, gezici olarak bir mesleği icra edenler, evlerde işçi almamak şartıyla üretim yapıp satanlar vergiden muaf esnaf sayılıyor.
NE YAPILMALI?
Bu tür işleri yapanlar vergi dairelerine gittiklerinde 'Esnaf Muafiyet Belgesi' alabiliyor. Bu belge karşılığında bir bedel de ödenmiyor.
ŞARTLAR NELER?
● 18 yaşından büyük olmak.
● ZORUNLU sigorta gerektiren işlerde çalışmamak.
● SAHIP olduğu sigorta nedeniyle aylık alıyor olmamak.
İNTERNETTE SINIR 240 BİN LİRA
Evde imal ettiği ürünleri internetten satanlara torba yasayla sağlanan vergi muafiyeti de hayata geçti.
1 Ocak'tan itibaren uygulanan düzenlemeyle bu yıl 240 bin liranın altındaki kazançlar için muafiyet sağlanırken, Gelir İdaresi Başkanlığı uygulamaya
ilişkin bir tebliğ taslağı hazırladı.
BUNLARA DİKKAT
● Uygulamadan yararlanmak isteyenler, vergi dairesine başvurarak 'Esnaf Vergi Muafiyeti Belgesi' alacak.
● Bir takvim yılında elde edilen hasılatın 2021 yılı için 240 bin lirayı aşması halinde esnaf muaflığından yararlanılamayacak.
Belirtilen hasılat tutarı her yıl yeniden değerlenerek belirlenecek. Muaflığa ilişkin şartları kaybedenler izleyen takvim yılı başından itibaren gerçek usulde vergilendirilecek ve tekrar aynı muafiyetten faydalanamayacak.
● Birden fazla ürün imal edilerek internet ve benzeri elektronik ortamlar üzerinden satılması durumunda, elde edilen hasılatın ilgili yıl içinde geçerli olan tutarı aşmaması şartı, her bir ürün cinsi için ayrı ayrı değil, tüm ürünlerden elde edilen toplam hasılat için geçerli olacak.
● Ticari, zirai veya mesleki kazancı dolayısıyla gerçek usulde gelir vergisine tabi olanlar ile faaliyetini, gelir ve kurumlar vergisi mükelleflerine bağlılık arz edecek şekilde yapanlar bu muafiyetten yararlanamayacak.
● Muafiyetten faydalanılabilmesi için evde imal edilen ürünlerin internet ve benzeri elektronik ortamlar üzerinden satılması şart olacak. Satışların bir kısmının internet ve benzeri elektronik ortamlar üzerinden, bir kısmının ise diğer şekillerde yapılması halinde muafiyet tanınmayacak.
İŞÇİ ÇALIŞTIRANA İNDİRİM
Tebliğ taslağında, bankalar tarafından yapılacak işlemler de belirlendi. Buna göre, Esnaf Vergi Muafiyeti Belgesi ibraz edenlere, hasılatın yatırılacağı ticari bir hesap açılacak. Bankalar, bu ticari hesaplara aktarılan tutarlar üzerinden, aktarım tarihi itibarıyla yüzde 4 oranında gelir vergisi tevkifatı yapacak ve bir aya ilişkin aktarılan tutarlar üzerinden tevkif edilen vergileri, muhtasar beyannameyle beyan edip ödeyecek. Uygulamadan yararlanan kişilerin bir veya üzeri işçi çalıştırdığı durumlarda tevkifat oranı yüzde 2 olarak uygulanacak.