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Çalışanların satın aldıkları cep telefonları, şayet şirket üstüne alınmışsa ve şirketin hizmetleri amacıyla kullanılacaksa kişi şirketlerinde gider olarak gösterilmesi mümkündür. Fakat şayet kişilar satın alacakları yeni telefonu kişisel kullanım hedefi ile satın alıyorlarsa ve kullanımlarının şirket ile rastgele bir bağlantısı sahip olunan değilse, satın alınan ürün vergiden muaf tutulamaz.
Şahsa ait şirketlerde gider olarak gösterilebilinecek olan ödemeler, şu şekilde sıralanabilir:
· Yemek giderleri · Araç giderleri · Fiş ve faturalar ile kanıtlanabilen iş yeri amacıyla alınmış her şey · Personele oluşturulan ödemeler · Ulaşım ve taşınma ücretleri · Telefon, internet, su ve doğalgaz faturaları · Kira ve aidat masrafları · Bilgisayar yazılımları · Şirkete alınmış olan tanıtımlar · Şirket amacıyla alınmış olan danışmanlık hizmetleri
Gider Göstermek Ne İşe Yarar?
Şirket masraflarının gider gösterilmesi, şirket sahiplerinin her üründe sahip olunan olan KDV'den mahrum bırakır. Yani, şayet bir iş veren, yapmış bulunduğu masrafları işi amacıyla yaptığını gider olarak göstererek kanıtlarsa, satın almış aldığı ürün ya da hizmet amacıyla KDV ödemez. KDV ödememesi nedeni ile de almış bulunduğu şey her ne ise daha düşük ücretler karşılığında alabilir ya da kullanabilir.
Cep Telefonu Cihazı Gider Yazılır Mı?
Çalışanların satın aldıkları cep telefonları, şayet şirket üstüne alınmışsa ve şirketin hizmetleri amacıyla kullanılacaksa kişi şirketlerinde gider olarak gösterilmesi mümkündür. Fakat şayet kişilar satın alacakları yeni telefonu kişisel kullanım hedefi ile satın alıyorlarsa ve kullanımlarının şirket ile rastgele bir bağlantısı sahip olunan değilse, satın alınan ürün vergiden muaf tutulamaz.
Gider Gösterip Vergiden Düşme Hesaplama Nasıl Yapılır?
Giderlerin vergiden ne kadar düşeceğinin hesaplanması, şirketlerdeki çalışan sayılarına, aylık olarak oluşturulan masraflara ve şirketin resmi gelirine göre farklılık gösterir. Küçük şirketlere oluşturulan vergi indirimleri genelde %5 ila %15 arasında değişir. Fakat gelir düzeyinin çok yukarıya seviyelerde bulunduğu kişi şirketlerinin vergi indirimleri ortalama %20 üzerinden hesaplanır. Aylık giderler üzerinden oluşturulan bu indirimler ile birlikte kişi şirketleri, masraflarını azaltarak daha çok kar elde edebilirler.
Gider Kalemleri Nelerdir?
Şirketlerin gider kalemi olarak kabul edilmiş masrafları, şu şekilde sıralanmıştır: · Personel Giderleri ve personel maaşları · Seyahat harcamaları · Taşıt giderleri · İletişim giderleri · Reklam ve promosyon giderleri · İşletmeye ait gereksinimlere oluşturulan harcamalar · Amortisman giderleri
Limited Şirket Gider Kalemleri Nelerdir?
Limited şirketlerinin gider olarak kabul edilebilinecek olan harcamaları, şu şekilde sıralanabilir. · Vergi Usul Kanunu hükümlerine göre ayrılan amortismanlar · Sendika aidatları · İşverenler doğrultusundan ödenen bireysel emeklilik sistemi katkı hisseleri · Şirketin daha çok ticari kazanç sağlayabilmesi amacıyla oluşturulan bütün harcamalar · İş yerinde hizmetli ve işçi unvanları ile çalışan bireylerin iaşe ve ibate giderleri, tedavi ve ilaç giderleri, sigorta primleri ve emekli aidatı ve giyim giderleri · Şirketin daha çok iş yapması ve daha çok kar etmesi hedefi ile oluşturulan iş seyahati masrafları · Devlete ödenen resmi vergiler (bina, arazi, gider, istihlak, damga, belediye vergileri, harçlar ve kaydiyeler gibi) · Çalışan taşıtları giderleri (Yalnızca bireylerin iş ve iş yeri amacıyla yapmış oldukları taşıt masraflarından vergi indirimi düşülebilir.) · İş ve iş yeri ile alakalı olmak şartıyla, mukavelenameye ya da ilama ya da yasa emrine istinaden ödenen zarar, ziyan ve tazminatlar · Türkiye İş Kurumu doğrultusundan düzenlenen işbaşı eğitim programlarından faydalananlara, uygulaması yürüten işverenlerce fiilen ödenen tutarlar · Fakirlere yardım hedefiyle besin bankacılığı faaliyetinde tespit edilen dernek ve vakıflara Hazine ve Maliye Bakanlığınca tespit edilen usul ve esaslar kapsamında bağışlanan besin, temizlik, giyecek ve yakacak maddelerinin maliyet bedelleri Şahıs şirketlerinde gider olarak gösterilenlerin limited şirketlerinden daha az olması, şirketin büyüklüğü ile alakalıdir.