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Genç girişimci lere binlerce lira kolaylık sağlanıyor. İş hayatına atılmak isteyen gençlere devlet kolaylığı devam ediyor. Girişimci gençlere vergi kolaylığı ve aylık destek sağlanıyor. Gelir Vergisi Kanunu kapsamında genç girişimciler üç yıl süreyle vergiden muaf tutulmakta ve gelirleri yılda 75.000 lirayı geçmemektedir. Genç girişimciler ayrıca bu yılın vergi aralığında yılda 16.550 lira vergiden kaçınabiliyor.
GENÇ GİRİŞİMCİLERE DESTEK!
Geçen yıl verilen vergi teşvikleri dahil olmak üzere iş aramak yerine kendi işini kurmak isteyen genç girişimci lere destek. Bu nedenle genç girişimcilere üç yıllık vergi teşvikleri ve on iki aylık prim indirimi sağlanmaktadır.
4 / B kapsamına giren sigortalı, sosyal güvenlik kurumuna aylık toplam asgari ücretin% 34,5'i kadar ödeme yapmalı ve bu tutarın 7,5 katı gelir olmalıdır.
Genç girişimci ler için ulusal hazine ilk 12 ayda asgari ücretin% 34,5'ine eşdeğer sigorta primi ödeyebilir. Dolayısıyla 882,65 Türk Lirası tutarında aylık bir destek var. Asgari ücret arttığında, hak sahibinin prim ikramiyesi miktarı da artar.
Öneğin, Ekim ayında faaliyete geçen genç girişimciler destek için yıl sonundan önce ayda 882,65 TL ödeyebilirken, asgari ücretlerini Ocak ayından bu yana 9 ay artırarak yeni asgari ücreti aştılar. Gelir Vergisi Kanunu kapsamında genç girişimciler üç yıl süreyle vergiden muaf tutulmakta ve gelirleri yılda 75.000 lirayı geçmemektedir. Genç girişimciler ayrıca bu yılın vergi aralığında yılda 16.550 lira vergi ödemekten de kaçındı.
GENÇ GİRİŞİMCİ TEŞVİK DESTEĞİ NASIL ALINIR?
Genç girişimci lerin teşvikten yararlanabilmesi için belirli koşullar vardır. Bu nedenle teşvik tedbirlerinden yararlanabilmek için genç girişimcilerin teşvik koşullarının öncelikle kendi işlerini kurarken 18-29 yaşları arasında olması gerekmektedir.
Bu yaş tarihleri doldurulmamalı, bu nedenle 30 yaşın altında olmalıdır. Aranan bir diğer şart ise ticari, tarımsal veya mesleki faaliyetler kapsamında ilk gelir vergisi mükellefi olmanızdır. Yani daha önce kendi şirketini kurmamış olması gerekmekte.
Vergi teşvikleri yalnızca ticari, tarımsal ve profesyonel geliri dikkate alır. Genç girişimci lerin kira, menkul kıymet sermaye kazançları veya maaş geliri gibi beyan edilmesi gereken başka gelirleri varsa, 75.000 lira geliri hesaplamasına dahil edilmeyecekler.
Genç girişimciler faaliyetlerine genel ortaklık veya şahıs şirketi kurarak başlarlarsa, tüm ortakların gerekli koşulları karşılaması gerekir. Bu bağlamda, ortaklar sırasıyla vergi veya prim teşviklerinden yararlanabilir. Ancak ortaklardan biri şartları karşılamasa bile diğer ortaklar teşviklerden yararlanamaz.
3 YIL DOLMADAN İŞ DEĞİŞTİRİLMELİ
Genç girişimci ler için teşviklerden yararlanmanın tek bir hakkı var. Teşvik alınan bir faaliyetin sona ermesi veya terk edilmesinden sonra, bir teşvik kapsamında yeni bir faaliyet başlatılsa dahi tekrar teşvik alınamaz. Çünkü teşviki kullanmanın koşulu, o kişi adına ilk gelir vergisi borcunun ödenmesidir. Genç girişimciler buna dikkat etmelidir.
Ayrıca, teşvik mevcut bir iş veya mesleki faaliyete ortak olan kişiler tarafından kullanılamaz. Bununla birlikte, genç girişimciler zaten var olan bir işi veya profesyonel faaliyeti devralabilir. Ancak burada da devralınan kişinin üçüncü dereceye kadar eş veya akraba olmaması gerekir. Genç girişimciler, ölen anne veya babalarından sonra işi devralmak için teşviklerden yararlanabilirler.