{"id":3196,"date":"2012-06-05T01:53:50","date_gmt":"2012-06-04T22:53:50","guid":{"rendered":"http:\/\/birlikdayanisma.com\/v3\/?p=3196"},"modified":"2012-06-05T01:56:13","modified_gmt":"2012-06-04T22:56:13","slug":"kamu-emekcilerine-reva-gorulen-44luk-zam-da-devletin-cebine","status":"publish","type":"post","link":"https:\/\/birlikdayanisma.com\/v3\/2012\/06\/kamu-emekcilerine-reva-gorulen-44luk-zam-da-devletin-cebine\/","title":{"rendered":"Kamu emek\u00e7ilerine reva g\u00f6r\u00fclen “4+4’l\u00fck” zam da devletin cebine"},"content":{"rendered":"

Kamu emek\u00e7ilerinin maa\u015flar\u0131na, 2012 i\u00e7in y\u00fczde 4+4, 2013 i\u00e7in y\u00fczde 3+3 zam verilece\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131. \u00c7ok d\u00fc\u015f\u00fck bir sefalet zam oran\u0131 4+4 olarak \u00e7\u0131km\u0131\u015f olsa da, kamu emek\u00e7ilerinin eline ge\u00e7en paralar hesapland\u0131\u011f\u0131nda, ikinci 6 ay i\u00e7in al\u0131nan %4 zam oldu\u011fu gibi devletin kasas\u0131na Gelir Vergisi olarak geri \u00f6denecek.<\/p>\n

Gelir Vergisi Genel Tebli\u011fi 1.9. maddesi \u015fu \u015fekilde;<\/p>\n

1.9. Gelir Vergisine Tabi Gelirlerin Vergilendirilmesinde Esas Al\u0131nan Tarife<\/strong><\/p>\n

Gelir Vergisi Kanununun 103 \u00fcnc\u00fc maddesinde yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife, 2012 takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir:<\/p>\n

10.000 TL’ye kadar % 15<\/p>\n

25.000 TL’nin 10.000 TL’si i\u00e7in 1.500 TL, fazlas\u0131 % 20<\/p>\n

58.000 TL’nin 25.000 TL’si i\u00e7in 4.500 TL (\u00fccret gelirlerinde 88.000 TL’nin<\/p>\n

25.000 TL’si i\u00e7in 4.500 TL), fazlas\u0131 % 27<\/p>\n

58.000 TL’den fazlas\u0131n\u0131n 58.000 TL’si i\u00e7in 13.410 TL (\u00fccret gelirlerinde<\/p>\n

88.000 TL’den fazlas\u0131n\u0131n 88.000 TL’si i\u00e7in 21.510 TL), fazlas\u0131 % 35<\/p>\n

 <\/p>\n

Bu tebli\u011fe g\u00f6re; Gelir vergisi dilimlerine g\u00f6re ortalama olarak, her memur 6. aydan sonra %20\u2019 lik dilime girecek. B\u00f6ylece memurlar vergi dilimine girdikleri i\u00e7in maa\u015flar\u0131ndan ortalama 60-70 TL, ek ders \u00fccretlerinden ise 20-25 TL fazladan gelir vergisi kesilecek.<\/p>\n

4+4’l\u00fck zam kamu emek\u00e7isinin cebine de\u011fil, devletin cebine<\/strong><\/p>\n

Yani bu haliyle 4+4 memur zamm\u0131ndan memur ilk 6 ay biriken miktar\u0131 al\u0131rken, ikinci 6 ay\u2019da vergi dilimine girece\u011fi i\u00e7in zamdan yararlanamayacak. Almas\u0131 gereken zam vergi dilimi olarak cebine girmeden geri devletin cebine gidecek. S\u00fcrekli b\u00fct\u00e7e kaynaklar\u0131n\u0131n s\u0131n\u0131rl\u0131l\u0131\u011f\u0131n\u0131 bahane edenler, kamu emek\u00e7ilerine reva g\u00f6r\u00fclen sefalet zamm\u0131n\u0131 da gelir vergisi kesintisi ile elinden alm\u0131\u015f oluyor.<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Kamu emek\u00e7ilerinin maa\u015flar\u0131na, 2012 i\u00e7in y\u00fczde 4+4, 2013 i\u00e7in y\u00fczde 3+3 zam verilece\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131. \u00c7ok d\u00fc\u015f\u00fck bir sefalet zam oran\u0131 4+4 olarak \u00e7\u0131km\u0131\u015f olsa da, kamu emek\u00e7ilerinin eline ge\u00e7en paralar hesapland\u0131\u011f\u0131nda, ikinci 6 ay i\u00e7in al\u0131nan %4 zam oldu\u011fu gibi devletin kasas\u0131na Gelir Vergisi olarak geri \u00f6denecek. Gelir Vergisi Genel Tebli\u011fi 1.9. maddesi \u015fu \u015fekilde; […]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[3,8],"tags":[44],"class_list":["post-3196","post","type-post","status-publish","format-standard","hentry","category-haberler","category-mevzuat","tag-kesk","et-doesnt-have-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nKamu emek\u00e7ilerine reva g\u00f6r\u00fclen "4+4'l\u00fck" zam da devletin cebine – Birlik Dayan\u0131\u015fma Hareketi<\/title>\n<meta name=\"description\" content=\"Kamu emek\u00e7ilerinin maa\u015flar\u0131na, 2012 i\u00e7in y\u00fczde 4+4, 2013 i\u00e7in y\u00fczde 3+3 zam verilece\u011fi a\u00e7\u0131klanm\u0131\u015ft\u0131. \u00c7ok d\u00fc\u015f\u00fck bir sefalet zam oran\u0131 4+4 olarak 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