{"id":16135,"date":"2021-12-21T20:11:48","date_gmt":"2021-12-21T20:11:48","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=16135"},"modified":"2023-07-07T09:30:54","modified_gmt":"2023-07-07T09:30:54","slug":"amerikada-gelir-vergisini-azaltmanin-6-yolu","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/amerikada-gelir-vergisini-azaltmanin-6-yolu\/","title":{"rendered":"Amerika\u2019da Gelir Vergisini Azaltman\u0131n 6 Yolu"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]\u0130hracat\u0131n \u00f6neminin daha da anla\u015f\u0131ld\u0131\u011f\u0131 \u015fu g\u00fcnlerde, \u00e7ok say\u0131da \u015firket Amerika pazar\u0131na a\u00e7\u0131larak ham madde, end\u00fcstriyel \u00fcr\u00fcnler, g\u0131da, tekstil, mobilya ve savunma sanayii gibi sekt\u00f6rlerde sat\u0131\u015f yap\u0131yorlar.<\/p>\n<p>\u00d6zellikle Amerika\u2019da bulunan \u015firketlerin, bulunduklar\u0131 eyalet, \u015firket t\u00fcr\u00fc gibi de\u011fi\u015fkenlere de dayanarak, burada elde edilen gelirler tabii ki Amerika Birle\u015fik Devletleri\u2019ne vergi m\u00fckellefi olma zorunlulu\u011funu da beraberinde getiriyor. S\u00f6z edece\u011fimiz avantajlar IRS\u2019in size nakit para vermesini sa\u011flamayacak (ki do\u011fru ko\u015fullar alt\u0131nda bu da m\u00fcmk\u00fcn olabilir), ancak bu uygulamalar daha az vergi \u00f6demenizi sa\u011flayabilir.<\/p>\n<p>2021 hen\u00fcz bitmeden uygulayabilece\u011finiz ve vergi avantaj\u0131 elde edebilece\u011finiz uygulamalar\u0131 6 ba\u015fl\u0131kta de\u011ferlendirdik.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-gelir-vergisini-azaltmanin-6-yolu\/#1-_IRS_Guvenli_Limani_Safe_Harbor_Kapsaminda_Giderlerinizi_One_Alin\" >1-) IRS G\u00fcvenli Liman\u0131 (Safe Harbor) Kapsam\u0131nda Giderlerinizi \u00d6ne Al\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-gelir-vergisini-azaltmanin-6-yolu\/#2-_Musterilerinize_Fatura_Kesmeyi_Birakin\" >2-) M\u00fc\u015fterilerinize Fatura Kesmeyi B\u0131rak\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-gelir-vergisini-azaltmanin-6-yolu\/#3-_Ofis_Ekipmani_Satin_Alin\" >3-) Ofis Ekipman\u0131 Sat\u0131n Al\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-gelir-vergisini-azaltmanin-6-yolu\/#4-_Harcamalarinizi_Kredi_Kartiyla_Yapin\" >4-) Harcamalar\u0131n\u0131z\u0131 Kredi Kart\u0131yla Yap\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-gelir-vergisini-azaltmanin-6-yolu\/#5-_Cok_Fazla_Kesinti_Yaptiginizi_Dusunmeyin\" >5-) \u00c7ok Fazla Kesinti Yapt\u0131\u011f\u0131n\u0131z\u0131 D\u00fc\u015f\u00fcnmeyin<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-gelir-vergisini-azaltmanin-6-yolu\/#6-_Nitelikli_Iyilestirme_Mulku_QIPten_Yararlanin\" >6-) Nitelikli \u0130yile\u015ftirme M\u00fclk\u00fc (QIP)&#8217;ten Yararlan\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1-_IRS_Guvenli_Limani_Safe_Harbor_Kapsaminda_Giderlerinizi_One_Alin\"><\/span><span style=\"font-weight: 400;\">1-) IRS G\u00fcvenli Liman\u0131 (Safe Harbor) Kapsam\u0131nda Giderlerinizi \u00d6ne Al\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>G\u00fcvenli liman (Safe Harbor), belirli ko\u015fullar\u0131n yerine getirilmesi ko\u015fuluyla, yasal veya d\u00fczenleyici sorumluluktan ka\u00e7\u0131nmaya veya ortadan kald\u0131rmaya y\u00f6nelik yasal bir h\u00fck\u00fcmd\u00fcr. G\u00fcvenli liman ifadesinin finans, emlak ve hukuk sekt\u00f6rlerinde de kullan\u0131mlar\u0131 vard\u0131r.<\/p>\n<p>IRS d\u00fczenlemeleri, nakit esasl\u0131 muhasebe kullanan vergi m\u00fckelleflerinin, IRS taraf\u0131ndan herhangi bir itiraz, d\u00fczenleme veya de\u011fi\u015fiklik olmaks\u0131z\u0131n,12 aya kadar \u00f6nceden \u00f6deme yapmas\u0131na ve uygun giderleri mahsup etmesine izin veren bir \u201cG\u00fcvenli Liman\u201d kural\u0131 i\u00e7erir. Ancak \u00f6rne\u011fin 2023 y\u0131l\u0131nda yapaca\u011f\u0131n\u0131z \u00f6demeler bu kapsamda de\u011fildir. G\u00fcvenli Liman en fazla 12 aya kadar yapaca\u011f\u0131n\u0131z \u00f6demeleri erkene alman\u0131za imk\u00e2n sa\u011flar.<\/p>\n<p>\u0130\u015flemlerini nakit esas\u0131na dayal\u0131 olarak muhasebele\u015ftirilen bir vergi m\u00fckellefi i\u00e7in bu kapsamda g\u00f6r\u00fclebilecek harcamalara; ticari ara\u00e7 kiralama harcamas\u0131, ofis veya makine kiralama masraflar\u0131 ve i\u015fletme sigorta giderleri \u00f6rnek verilebilir.<\/p>\n<p>Bir \u00f6rnekle konuyu a\u00e7\u0131klayal\u0131m:<\/p>\n<p>Ayl\u0131k kiran\u0131z\u0131n 3000 dolar oldu\u011funu ve y\u0131lda 36 bin dolar kira \u00f6dedi\u011finizi d\u00fc\u015f\u00fcnelim. Normal \u015fartlar alt\u0131nda bu kiray\u0131 her ay ev sahibine vererek gider g\u00f6stermeniz beklenir. Ancak yukar\u0131da bahsedilen d\u00fczenlemeyle \u00f6n\u00fcm\u00fczdeki y\u0131l kira bedeli bu y\u0131l \u00f6denerek bu y\u0131l gider g\u00f6sterebilirsiniz. Di\u011fer bir \u015fart ev sahibinizin yeni y\u0131l ba\u015flamadan bu paray\u0131 tahsil etmemesi olacakt\u0131r.<\/p>\n<p>B\u00f6ylece;<\/p>\n<ul>\n<li><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">2021&#8217;de (paray\u0131 \u00f6dedi\u011finiz y\u0131l) 36 bin dolar kesinti yapt\u0131n\u0131z. <\/span><\/li>\n<li>Ev sahibi ise 2022&#8217;de (paray\u0131 ald\u0131\u011f\u0131 y\u0131l) 36 bin dolarl\u0131k vergilendirilebilir gelir bildiriyor.<\/li>\n<\/ul>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">Bu durumda hem sizin hem de ev sahibinizin kazan\u00e7l\u0131 \u00e7\u0131kt\u0131\u011f\u0131 bir i\u015flem ger\u00e7ekle\u015fir. Siz bu y\u0131l kesinti yaparak vergi avantaj\u0131 sa\u011flad\u0131n\u0131z, ev sahibiniz ise gelecek y\u0131l\u0131n t\u00fcm kiras\u0131n\u0131 pe\u015fin olarak alma imk\u00e2n elde etti. Kiray\u0131 vergiye tabi olmas\u0131n\u0131 bekledi\u011fi y\u0131lda vergilendirilebilir tutma imk\u00e2n\u0131 sa\u011flad\u0131. <\/span><\/p>\n<p>T\u00fcrkiye&#8217;de de yak\u0131n zamana kadar, Cumhurba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n 2812 ve 2813 say\u0131l\u0131 kararlar\u0131 ile nakit durumu m\u00fcsait olan kirac\u0131lar, s\u00f6zle\u015fme gere\u011fi gelecek y\u0131la sarkan kira bedellerini y\u0131l sonuna kadar \u00f6derlerse, gelecek y\u0131l\u0131n \u00f6demeleri i\u00e7in bug\u00fcnk\u00fc indirimli vergi avantaj\u0131ndan yararlanabiliyordu.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2-_Musterilerinize_Fatura_Kesmeyi_Birakin\"><\/span><span style=\"font-weight: 400;\">2-) M\u00fc\u015fterilerinize Fatura Kesmeyi B\u0131rak\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Size bu y\u0131l i\u00e7in vergilendirilebilir gelirinizi azaltmak i\u00e7in \u00e7ok sa\u011flam ve kan\u0131tlanm\u0131\u015f bir yol g\u00f6sterece\u011fiz:<\/p>\n<p>E\u011fer nakit esas\u0131na dayal\u0131 muhasebele\u015ftirme yap\u0131yorsan\u0131z, 31 Aral\u0131k 2021&#8217;e kadar m\u00fc\u015fterilerinize veya hastalar\u0131n\u0131za fatura kesmeyi b\u0131rakmak \u00e7\u0131kar\u0131n\u0131za olacakt\u0131r. Bir m\u00fc\u015fteri, hasta veya sigorta \u015firketiyseniz genellikle faturay\u0131 g\u00f6rmeden \u00f6deme yapmazs\u0131n\u0131z. Buna kar\u015f\u0131l\u0131k size fatura kesmemek, i\u015fletme sahiplerinin uzun s\u00fcredir ba\u015far\u0131yla uygulad\u0131\u011f\u0131 ve zamanla ge\u00e7erlili\u011fi g\u00f6r\u00fclm\u00fc\u015f bir vergi planlama stratejisidir.<\/p>\n<p>Bir \u00f6rnekle a\u00e7\u0131klayal\u0131m;<\/p>\n<p>Bir di\u015f hekimi, muayenesinde, genellikle hafta sonlar\u0131 olmak \u00fczere hastalar\u0131na veya sigorta \u015firketine fatura kesiyor. Ancak bu y\u0131l\u0131n aral\u0131k ay\u0131nda kesti\u011fi faturalar\u0131 \u00f6n\u00fcm\u00fczdeki y\u0131l ocak ay\u0131 beyan ediyor. Bu sayede elde etti\u011fi geliri di\u011fer y\u0131la ta\u015f\u0131yarak Aral\u0131k 2021\u2019de \u00f6demesi gereken vergiyi erteleme \u015fans\u0131 elde ediyor.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3-_Ofis_Ekipmani_Satin_Alin\"><\/span><span style=\"font-weight: 400;\">3-) Ofis Ekipman\u0131 Sat\u0131n Al\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bu k\u0131sm\u0131 a\u00e7\u0131klamadan \u00f6nce 2 kavramdan bahsetmek gerekiyor:<\/p>\n<p>Section 179 ve Bonus Amortisman.<\/p>\n<p>Section 179, ABD i\u00e7 gelir yasas\u0131n\u0131n 179. B\u00f6l\u00fcm\u00fc, i\u015fletme sahiplerinin amortismana tabi ticari ekipman sat\u0131n al\u0131mlar\u0131 i\u00e7in varl\u0131\u011f\u0131 aktifle\u015ftirmek ve belirli bir s\u00fcre boyunca amortismana tabi tutmak yerine alabilecekleri acil bir gider kesintisidir.<\/p>\n<p>Bonus Amortisman ise normal \u015fartlar alt\u0131nda amortisman giderinin y\u0131llara yay\u0131larak at\u0131lmas\u0131 gereken bir varl\u0131\u011f\u0131n al\u0131nd\u0131\u011f\u0131 y\u0131l maliyetinin b\u00fcy\u00fck bir k\u0131sm\u0131n\u0131 giderle\u015ftirmemize olanak sa\u011flar. Bu vergi te\u015fviki, Amerika\u2019da k\u00fc\u00e7\u00fck i\u015fletmelerin yat\u0131r\u0131mlar\u0131n\u0131 te\u015fvik etmenin ve ekonomiyi canland\u0131rma amac\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe girdi<\/p>\n<p>Bonus amortisman ve Section 179 kapsam\u0131nda yap\u0131lan sat\u0131n al\u0131mlara; makine, ekipman, bilgisayarlar, masalar, sandalyeler ve di\u011fer mobilyalar gibi yeni ve kullan\u0131lm\u0131\u015f ki\u015fisel m\u00fclkler de \u00f6rnek verilebilir.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]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[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4-_Harcamalarinizi_Kredi_Kartiyla_Yapin\"><\/span><span style=\"font-weight: 400;\">4-) Harcamalar\u0131n\u0131z\u0131 Kredi Kart\u0131yla Yap\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u0130\u015fletmeniz i\u00e7in Schedule C&#8217;yi dolduran tek ortakl\u0131 bir LLC\u2019 seniz veya \u015fah\u0131s \u015firketiniz varsa, ki\u015fisel kredi kart\u0131n\u0131zla bir sat\u0131n alma i\u015flemi yapt\u0131\u011f\u0131n\u0131z g\u00fcn ve bunu gider yazd\u0131\u011f\u0131n\u0131z g\u00fcn ayn\u0131d\u0131r. E\u011fer t\u00fczel kimli\u011fi olan bir \u015firketiniz varsa ve bu \u015firkete kay\u0131tl\u0131 bir kredi kayd\u0131yla harcama yapt\u0131ysan\u0131z ayni kurallar ge\u00e7erlidir. Faturaland\u0131rma tarihiyle kesinti yap\u0131lan tarih ayn\u0131d\u0131r.<\/p>\n<p>Ancak i\u015fletmeniz \u015firket kapsam\u0131nda (S-Corp) ve kredi kart\u0131n\u0131n ki\u015fisel sahibi sizseniz, \u015firketin vergi indirimini ger\u00e7ekle\u015ftirmesi i\u00e7in \u015firket size geri \u00f6deme yapmas\u0131 gerekir. Bu nedenle, 31 Aral\u0131k gece yar\u0131s\u0131ndan \u00f6nce kurumunuzun geri \u00f6demelerini size yapmas\u0131n\u0131 sa\u011flay\u0131n.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5-_Cok_Fazla_Kesinti_Yaptiginizi_Dusunmeyin\"><\/span><span style=\"font-weight: 400;\">5-) \u00c7ok Fazla Kesinti Yapt\u0131\u011f\u0131n\u0131z\u0131 D\u00fc\u015f\u00fcnmeyin<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">Gelir vergisi a\u00e7\u0131s\u0131ndan, net i\u015fletme zarar\u0131 (NOL), bir \u015firketin izin verilen kesintilerinin bir vergi d\u00f6nemi i\u00e7inde vergilendirilebilir gelirin a\u015fmas\u0131yla ortaya \u00e7\u0131kar. Yeni kurulan bir i\u015fletmeyseniz bu \u00e7ok normaldir. Ge\u00e7mi\u015fi olan ba\u015far\u0131l\u0131 bir i\u015fletme bile sene sonunda vergi kesintilerinin gelirleri a\u015ft\u0131\u011f\u0131 bir y\u0131l ge\u00e7irebilir. <\/span><\/p>\n<p>\u00d6nceden net i\u015fletme zarar\u0131 2 y\u0131l kadar geriye i\u015fletilebilir ve \u00f6nceki y\u0131llardan vergi iadesi istenebiliyordu. Ancak Vergi Kesintileri ve \u0130\u015fler Yasas\u0131 (TCJA) bu h\u00fckm\u00fc ortadan kald\u0131rd\u0131. \u015eimdi net i\u015fletme zarar\u0131n\u0131z\u0131 yaln\u0131zca ileri i\u015fletebilir ve vergilendirilebilir gelirinizin y\u00fczde 80\u2019e kadar olan k\u0131sm\u0131n\u0131 mahsup edebilirsiniz.<\/p>\n<p>Peki bu durum bize neyi g\u00f6steriyor? Harcamalar\u0131n\u0131z\u0131 kaydetmeyi asla unutmamal\u0131 ve hakl\u0131 kesintilerini talep etmelisiniz. Ancak \u00f6zellikle \u00e7o\u011fu yeni i\u015fletmenin bunu talep etmedi\u011fini ve bilgi eksikli\u011fine sahip olduklar\u0131n\u0131 g\u00f6zlemledik.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6-_Nitelikli_Iyilestirme_Mulku_QIPten_Yararlanin\"><\/span><span style=\"font-weight: 400;\">6-) Nitelikli \u0130yile\u015ftirme M\u00fclk\u00fc (QIP)&#8217;ten Yararlan\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>CARES Yasas\u0131nda, Kongre sonunda TCJA&#8217; y\u0131 y\u00fcr\u00fcrl\u00fc\u011fe koyarken yapt\u0131\u011f\u0131 nitelikli iyile\u015ftirme m\u00fclk\u00fc (QIP) hatas\u0131n\u0131 d\u00fczeltti.<\/p>\n<p>Nitelikli \u0130yile\u015ftirme M\u00fclk\u00fc (QIP), vergi m\u00fckellefinin sahip oldu\u011fu bir binan\u0131n veya kurulu\u015fun i\u00e7ini (konut d\u0131\u015f\u0131 gayrimenkul) yenileme s\u00fcrecini ifade eder. QIP kapsam\u0131ndaki de\u011fi\u015fiklikler, baz\u0131 istisnalar d\u0131\u015f\u0131nda, yap\u0131sal olmayan, i\u00e7 iyile\u015ftirmeleri ve yenilemeleri i\u00e7erir. Ancak, binaya asans\u00f6r, y\u00fcr\u00fcyen merdiven eklenmesi veya binan\u0131n i\u00e7 yap\u0131sal \u00e7er\u00e7evesinde yap\u0131lan de\u011fi\u015fiklikler buna dahil de\u011fildir.<\/p>\n<p>Binay\u0131 hizmete ald\u0131\u011f\u0131n\u0131z tarihten sonra iyile\u015ftirmeyi hizmete sokmu\u015f olmak \u015fart\u0131yla, Nitelikli \u0130yile\u015ftirme M\u00fclk\u00fc genellikle ayn\u0131 zamanda etkili bir yasal vergi indirimi i\u015flevi g\u00f6r\u00fcr. 27 Mart 2020&#8217;de yasayla imzalanan Koronavir\u00fcs Yard\u0131m ve Ekonomik G\u00fcvenlik (CARES) Yasas\u0131, vergileri azaltabilen, likiditeyi art\u0131rabilen ve faaliyet d\u0131\u015f\u0131 zararlar\u0131n daha y\u00fcksek vergi oranlar\u0131na sahip vergi y\u0131llar\u0131na geri ta\u015f\u0131nmas\u0131n\u0131 sa\u011flayabilecek QIP ile ilgili h\u00fck\u00fcmler i\u00e7ermektedir.<\/p>\n<p>QIP ile ilgili en b\u00fcy\u00fck sorun, 39 y\u0131l\u0131 a\u015fk\u0131n s\u00fcredir amortisman ay\u0131rd\u0131\u011f\u0131n\u0131z m\u00fclk\u00fc gayrimenkul olarak kabul etmemesidir.<\/p>\n<p>QIP, bonus amortisman kapsam\u0131nda y\u00fczde 100 oran\u0131nda veya Section 179 harcamas\u0131 kullan\u0131larak an\u0131nda kesintiye uygun 15 y\u0131ll\u0131k m\u00fclkler i\u00e7in ge\u00e7erlidir. Planlama i\u00e7in: Halihaz\u0131rda dosyalanm\u0131\u015f bir 2018 veya 2019 iadesinde QIP kapsam\u0131na al\u0131nm\u0131\u015f bir m\u00fclk\u00fcn\u00fcz varsa, bu iade \u2019de 39 y\u0131ll\u0131k m\u00fclk olarak bulunur. Bunu d\u00fczeltmeniz ve muhtemelen d\u00fczeltme nedeniyle banka hesab\u0131n\u0131za bir miktar nakit eklemeniz gerekir.<\/p>\n<p>\u015eirketinizin Amerika\u2019da kurulu\u015fundan itibaren, eyalet ve \u015firket tipi se\u00e7iminden ba\u015flayarak, ayl\u0131k muhasebe hizmetlerinin yan\u0131 s\u0131ra, b\u00fcnyesinde bir\u00e7ok farkl\u0131 hizmeti bar\u0131nd\u0131ran Manay CPA\u2019in <a href=\"https:\/\/www.manaycpa.com\/tr\/\">websitesini<\/a> ziyaret edebilir, gelir verginizi azaltmak konusunda dan\u0131\u015fmanl\u0131k almak isterseniz Manay CPA\u2019in <a href=\"https:\/\/www.manaycpa.com\/tr\/ucretsiz-danismanlik\/\">\u00fccretsiz dan\u0131\u015fmanl\u0131k servisinden<\/a> faydalanabilirsiniz.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]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[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]\u0130hracat\u0131n \u00f6neminin daha da anla\u015f\u0131ld\u0131\u011f\u0131 \u015fu g\u00fcnlerde, \u00e7ok say\u0131da \u015firket Amerika pazar\u0131na a\u00e7\u0131larak ham madde, end\u00fcstriyel \u00fcr\u00fcnler, g\u0131da, tekstil, mobilya ve savunma sanayii gibi sekt\u00f6rlerde sat\u0131\u015f yap\u0131yorlar. \u00d6zellikle Amerika\u2019da bulunan [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":16137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-16135","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/16135","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=16135"}],"version-history":[{"count":0,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/16135\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/16137"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=16135"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=16135"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=16135"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}