{"id":16232,"date":"2021-12-27T13:28:50","date_gmt":"2021-12-27T13:28:50","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=16232"},"modified":"2024-08-05T20:11:11","modified_gmt":"2024-08-05T20:11:11","slug":"vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/","title":{"rendered":"Vergi Avantaj\u0131 \u0130\u00e7in Hisse Senedi Portf\u00f6y\u00fc"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]Enflasyon b\u00fct\u00fcn \u00fclkelerde etkisini g\u00f6sterirken, ki\u015filer ve kurumlar kaynaklar\u0131n\u0131 bir\u00e7ok alanda yat\u0131r\u0131m yaparak korumaya \u00e7al\u0131\u015f\u0131yor. Her \u015feyin fiyat\u0131n\u0131n g\u00fcnden g\u00fcne artt\u0131\u011f\u0131 bu zamanlarda, tek sorun en iyi yat\u0131r\u0131m arac\u0131n\u0131 bulmak de\u011fil ayn\u0131 zamanda \u00f6denen vergilerden nas\u0131l vergi avantaj\u0131 sa\u011flanaca\u011f\u0131d\u0131r.<\/p>\n<p>Yat\u0131r\u0131mlar\u0131n\u0131z de\u011fer \u00fcretmeye ba\u015flad\u0131\u011f\u0131nda, kanunlara g\u00f6re vergi konusu haline gelir. D\u00fczenli ve do\u011fru vergi vermemenin, \u00e7ok b\u00fcy\u00fck cezalara \u00e7arpt\u0131r\u0131ld\u0131\u011f\u0131 bilinen Amerika\u2019da bu \u00e7ok daha \u00f6nemli bir mesele haline geliyor. Bu yaz\u0131m\u0131zda hisse senedine yat\u0131r\u0131m yapan ki\u015fi veya kurumlar\u0131n, bilmesi gereken kavram, ilke ve stratejileri ele ald\u0131k.<\/p>\n<p>Yaz\u0131m\u0131za ge\u00e7meden \u00f6nce birka\u00e7 kavram\u0131 a\u00e7\u0131klayal\u0131m.<\/p>\n<p>Bir sermaye varl\u0131\u011f\u0131n\u0131, ald\u0131\u011f\u0131n\u0131z fiyat\u0131n \u00fcst\u00fcnde satt\u0131\u011f\u0131n\u0131zda, sermaye kazanc\u0131 elde etmi\u015f olursunuz. Hisse senetleri, tahviller, de\u011ferli metaller, m\u00fccevherler ve gayrimenkuller birer sermaye varl\u0131\u011f\u0131d\u0131r. Bir varl\u0131\u011f\u0131n al\u0131m\u0131 ve sat\u0131m\u0131 aras\u0131nda ge\u00e7en s\u00fcre, \u00f6deyece\u011finiz vergiyi belirler.<\/p>\n<p>365 g\u00fcnden daha fazla s\u00fcrede elinizde bulunan bir varl\u0131\u011f\u0131n sat\u0131\u015f\u0131ndan elde etti\u011finiz k\u00e2r, 365 g\u00fcnden k\u0131sa s\u00fcredir elinizde bulunan bir varl\u0131\u011f\u0131n satt\u0131\u011f\u0131ndan elde etti\u011finiz k\u00e2ra nazaran \u00e7ok daha az vergilendirilir. K\u0131sacas\u0131 k\u0131sa vadeli sermaye kazan\u00e7lar\u0131n\u0131z daha y\u00fcksek bir vergiye t\u00e2bidir.<\/p>\n<p>\u015e\u00f6yle ki;<\/p>\n<ul>\n<li>K\u0131sa vadeli sermaye kazan\u00e7lar\u0131n\u0131z ve d\u00fczenli gelirlerinizde, 40,8%\u2019e varabilen vergi kesintisi olabilirken,<\/li>\n<li>Uzun vadeli sermaye kazan\u00e7lar\u0131n\u0131zda ise yap\u0131lacak vergi kesintisi en fazla 23,8%&#8217;dir.<\/li>\n<\/ul>\n<p>Hisse senedi portf\u00f6y\u00fcn\u00fczde yap\u0131lacak ufak bir de\u011fi\u015fikle, y\u00fcksek vergi kesintilerinden ka\u00e7\u0131nabilirsiniz.<\/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\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#Kazanca_Goturen_7_Yol\" >Kazanca G\u00f6t\u00fcren 7 Yol<\/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\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#1-_Fazlaliklari_Cikarin\" >1-) Fazlal\u0131klar\u0131 \u00c7\u0131kar\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\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#2-_Kaybinizi_Kazanca_Cevirin\" >2-) Kayb\u0131n\u0131z\u0131 Kazanca \u00c7evirin<\/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\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#3-_Yeni_Hisse_Alirken_Dikkat_Edin\" >3-) Yeni Hisse Al\u0131rken Dikkat Edin<\/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\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#4-_Sinirlamalara_Dikkat_Edin\" >4-) S\u0131n\u0131rlamalara Dikkat Edin<\/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\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#5-_Hem_Cevreniz_Hem_Siz_Kazanin\" >5-) Hem \u00c7evreniz Hem Siz Kazan\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#6-_Bagis_Yaparken_Kazancli_Cikin\" >6-) Ba\u011f\u0131\u015f Yaparken Kazan\u00e7l\u0131 \u00c7\u0131k\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#7-_Zarardaysaniz_Bagis_Yapmayin\" >7-) Zarardaysan\u0131z Ba\u011f\u0131\u015f Yapmay\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/vergi-avantaji-saglamak-icin-hisse-senedi-portfoyunuzu-gozden-gecirin\/#Harekete_Gecme_Zamani\" >Harekete Ge\u00e7me Zaman\u0131<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Kazanca_Goturen_7_Yol\"><\/span><span style=\"font-weight: 400;\">Kazanca G\u00f6t\u00fcren 7 Yol<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vergi indirimi sa\u011flaman\u0131z i\u00e7in, bilmeniz gereken yedi temel vergi prensibi;<\/p>\n<ul>\n<li>K\u0131sa vadeli sermaye kazan\u00e7lar\u0131 ve d\u00fczenli geliriniz i\u00e7in, IRS &#8216;e 40,8%&#8217;e varan oranlarda vergi \u00f6dersiniz. Bu orana, en y\u00fcksek gelir vergisi oran\u0131 olan 37% ile Hasta Koruma ve Ekonomik Bak\u0131m Yasas\u0131 (Affordable Care Act) kapsam\u0131nda yat\u0131r\u0131m gelirleri \u00fczerinden al\u0131nan 3,8%\u2019in toplanmas\u0131yla ula\u015f\u0131l\u0131r.<\/li>\n<li>Gelir d\u00fczeyinize ba\u011fl\u0131 olarak, uzun d\u00f6nemli sermaye gelirlerinizden, 0% ile 23,8% oranlar\u0131 aras\u0131nda bir vergi \u00f6dersiniz.<\/li>\n<li>Gelir d\u00fczeyinize ba\u011fl\u0131 olarak, hisse senetlerinizden ald\u0131\u011f\u0131n\u0131z temett\u00fc gelirinizden, y\u00fczde 0 ile y\u00fczde 23,8 oranlar\u0131 aras\u0131nda bir vergi \u00f6dersiniz.<\/li>\n<li>Ki\u015fisel sermaye zarar\u0131n\u0131z\u0131n, ki\u015fisel sermaye kazan\u00e7lar\u0131n\u0131 a\u015ft\u0131\u011f\u0131 durumda, vergi kanunu sermaye kay\u0131plar\u0131n\u0131zdan do\u011fan indirimi 3.000 dolarla s\u0131n\u0131rlar ve bu miktar\u0131 a\u015fan zararlar\u0131 gelecek y\u0131llara aktarman\u0131za izin verir.<\/li>\n<li>K\u0131sa vadeli kazan\u00e7 ve zarar\u0131 denkle\u015ftirmeden (offset) \u00f6nce, uzun vadeli kazan\u00e7 ve zarar\u0131 denkle\u015ftirirsiniz.<\/li>\n<li>De\u011fer kazanm\u0131\u015f hisse senetlerini, k\u00e2r amac\u0131 g\u00fctmeyen, hay\u0131r kurumlar\u0131na ba\u011f\u0131\u015flay\u0131n.<\/li>\n<li>Vergi indirimi konusu olabilecek hisse senetlerini ba\u011f\u0131\u015flamay\u0131n.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"1-_Fazlaliklari_Cikarin\"><\/span><span style=\"font-weight: 400;\">1-) Fazlal\u0131klar\u0131 \u00c7\u0131kar\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Portf\u00f6y\u00fcn\u00fczden \u00e7\u0131karmay\u0131 d\u00fc\u015f\u00fcnd\u00fc\u011f\u00fcn\u00fcz hisse senetlerini inceleyin:<\/p>\n<p>Elinizde bulundu\u011fu s\u00fcre 1 y\u0131l\u0131 a\u015fmam\u0131\u015f ve sermaye kazanc\u0131 ortaya \u00e7\u0131km\u0131\u015f (de\u011feri artm\u0131\u015f) hisse senetlerini; 1 y\u0131ldan fazla s\u00fcredir elinizde bulunan ve zararda oldu\u011funuz (de\u011feri d\u00fc\u015fen) hisse senedini satarak mahsup edin(offset).<\/p>\n<p>B\u00f6ylece y\u00fcksek vergiye t\u00e2bi kazanc\u0131n\u0131zda d\u00fc\u015f\u00fc\u015f olurken, uzun vadeli kazanc\u0131n\u0131zda art\u0131\u015f sa\u011flars\u0131n\u0131z. Bu sizin daha d\u00fc\u015f\u00fck vergi oranlar\u0131yla vergilendirilmenizi m\u00fcmk\u00fcn k\u0131lar.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2-_Kaybinizi_Kazanca_Cevirin\"><\/span><span style=\"font-weight: 400;\">2-) Kayb\u0131n\u0131z\u0131 Kazanca \u00c7evirin<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Uzun vadeli varl\u0131klar\u0131n\u0131zda ya\u015fanan sermaye kay\u0131plar\u0131n\u0131 kullanarak, d\u00fczenli gelirlerinizde kullan\u0131labilecek, 3000 dolarl\u0131k bir indirim hakk\u0131 elde edebilirsiniz.<\/p>\n<p>Bu \u015fekilde zararlar\u0131 mahsup edebilir ve daha az vergi \u00f6dersiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3-_Yeni_Hisse_Alirken_Dikkat_Edin\"><\/span><span style=\"font-weight: 400;\">3-) Yeni Hisse Al\u0131rken Dikkat Edin<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bireysel bir yat\u0131r\u0131mc\u0131ysan\u0131z, Wash-Sale kural\u0131ndan haberdar olmakta fayda var.<\/p>\n<p>The Wash-Sale kural\u0131, yat\u0131r\u0131mc\u0131n\u0131n bir varl\u0131\u011f\u0131 zarar\u0131na satmas\u0131 ve ayn\u0131 varl\u0131\u011f\u0131 veya benzer bir varl\u0131\u011f\u0131, 30 g\u00fcn ge\u00e7meden geri almas\u0131yla ilgilidir. IRS, ilk yat\u0131r\u0131mdan do\u011fan zarar\u0131n gelirinizden indirilmesini yasaklar. \u00c7\u00fcnk\u00fc IRS&#8217;e g\u00f6re, normal \u015fartlar alt\u0131nda, zarar\u0131na sat\u0131\u015f yapan bir yat\u0131r\u0131mc\u0131, yeterli s\u00fcre ge\u00e7meden benzer bir yat\u0131r\u0131m yapamaz. Bu kural\u0131n amac\u0131, k\u00f6t\u00fc niyetli yat\u0131r\u0131mc\u0131lar\u0131n, varl\u0131klar\u0131n de\u011ferindeki ge\u00e7ici d\u00fc\u015f\u00fc\u015flerden faydalanarak, gelecekte vergiye tabi olacak gelirlerini d\u00fc\u015f\u00fcrmeleri ve sonras\u0131nda geri al\u0131m yapmalar\u0131n\u0131 engellemeye y\u00f6neliktir.<\/p>\n<p>\u00d6zetle, 2021 y\u0131l\u0131nda, hisse senedi sat\u0131\u015flar\u0131ndan do\u011fan zararlar\u0131 gelirinizden mahsup etmek istiyorsan\u0131z, ayn\u0131 hisseyi almadan \u00f6nce 30 g\u00fcn bekleyin.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4-_Sinirlamalara_Dikkat_Edin\"><\/span><span style=\"font-weight: 400;\">4-) S\u0131n\u0131rlamalara Dikkat Edin<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Y\u00fcksek miktarda sermaye zarar\u0131n\u0131z var ve 3000 dolarl\u0131k indirim sizin i\u00e7in yeterli de\u011filse, zararda oldu\u011funuz hisse senedi ve di\u011fer varl\u0131klar\u0131 satma se\u00e7ene\u011fini de\u011ferlendirebilirsiniz.<\/p>\n<p>\u00d6nemli Not: Yukar\u0131da bahsetti\u011fimiz gibi, net sermaye kay\u0131plar\u0131 (toplam sermaye zararlar\u0131 \u2013 toplam sermaye kazan\u00e7lar\u0131), bir vergi y\u0131l\u0131 i\u00e7in ge\u00e7erli olmak kayd\u0131yla 3000 dolara kadar, indirim konusu yap\u0131labilir. Ancak bu s\u0131n\u0131r\u0131 a\u015fan miktarlar, tamam\u0131 gelirinizden mahsup edilene kadar, sonraki y\u0131la ta\u015f\u0131n\u0131r.<\/p>\n<p>IRS\u2019e g\u00f6re, vefat etti\u011finizde; Devretmeler (carryovers), sadece sizden kaynakland\u0131\u011f\u0131nda ve joint return (e\u015flerin gelirlerini tek form \u00fczerinden IRS e beyan etmeleri durumu) \u015feklinde beyan edilmemi\u015fse ortadan kalkar. E\u011fer bu devretmeler joint return kaynakl\u0131ysa, hayatta olan e\u015finiz, devredilen tutar\u0131n y\u00fczde 50 kadar\u0131n\u0131 kullanmaya devam eder.[\/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=\"5-_Hem_Cevreniz_Hem_Siz_Kazanin\"><\/span><span style=\"font-weight: 400;\">5-) Hem \u00c7evreniz Hem Siz Kazan\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ebeveynlerinize veya \u00e7ocuklar\u0131n\u0131za (\u00e7ocuk vergisine tabi olmayan), ihtiya\u00e7 veya har\u00e7l\u0131k ad\u0131 alt\u0131nda para yard\u0131m\u0131nda bulunuyor musunuz?<\/p>\n<p>Ebeveyniz veya \u00e7ocu\u011funuza de\u011ferlenmi\u015f hisse senedi vermeniz \u00e7\u0131kar\u0131n\u0131za olabilir. Ebeveyninizin veya \u00e7ocu\u011funuzun vergi dilimi sizinkine k\u0131yasla d\u00fc\u015f\u00fckse; onlara bu hisse senetlerini hediye etmek, sonras\u0131nda satmalar\u0131n\u0131 sa\u011flayarak daha d\u00fc\u015f\u00fck vergi oranlar\u0131 \u00fczerinden vergi \u00f6demelerini (\u00f6demenizi) sa\u011flayabilirsiniz. Bu ki\u015filer, hisse senetlerini temett\u00fc almak i\u00e7in tuttuklar\u0131nda da ge\u00e7erlidir. Temett\u00fclerden kesilen vergiler daha d\u00fc\u015f\u00fck olur.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6-_Bagis_Yaparken_Kazancli_Cikin\"><\/span><span style=\"font-weight: 400;\">6-) Ba\u011f\u0131\u015f Yaparken Kazan\u00e7l\u0131 \u00c7\u0131k\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>E\u011fer bir hay\u0131r kurumuna ba\u011f\u0131\u015f yapmay\u0131 d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z, bu ba\u011f\u0131\u015f\u0131 nakit yerine hisse senediyle yapman\u0131z size daha fazla vergi avantaj\u0131 sa\u011flar;<\/p>\n<ul>\n<li>Ba\u011f\u0131\u015f yaparak, hisse senedi fiyat\u0131n\u0131, indirim konusu yapars\u0131n\u0131z.<\/li>\n<li>Hisse senedini satm\u0131\u015f olman\u0131z halinde \u00f6deyece\u011finiz vergilerden muaf olursunuz.<\/li>\n<\/ul>\n<p>\u00d6rnek: 1000 dolara ald\u0131\u011f\u0131n\u0131z hisse senedinin bug\u00fcnk\u00fc de\u011feri 11,000 dolar olsun. Bu hisse senetlerini *501(C)(3) kapsam\u0131na giren bir organizasyona ba\u011f\u0131\u015flad\u0131\u011f\u0131n\u0131zda;<\/p>\n<ul>\n<li>11,000 dolar vergi indirimi hakk\u0131 elde eder,<\/li>\n<li>Elde etti\u011finiz 10,000 dolar \u00fczerinden herhangi bir vergi \u00f6demezsiniz.<\/li>\n<\/ul>\n<p>De\u011ferlenen hisse senetlerinizi ba\u011f\u0131\u015flad\u0131\u011f\u0131n\u0131zda elde edece\u011finiz indirimler, d\u00fczeltilmi\u015f br\u00fct gelirinizin y\u00fczde 30 unu ge\u00e7emez. Y\u00fczde 30&#8217;un ge\u00e7ildi\u011fi durumda, vergi kanunu, ge\u00e7en miktar\u0131 gelecekteki 5 y\u0131la kadar devretmenize olanak sa\u011flar.<\/p>\n<p>*B\u00f6l\u00fcm 501(c)(3), ABD \u0130\u00e7 Gelir Kanunu (IRC)&#8217;in bir b\u00f6l\u00fcm\u00fc ve k\u00e2r amac\u0131 g\u00fctmeyen organizasyonlara ayr\u0131lm\u0131\u015f vergi kategorisidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"7-_Zarardaysaniz_Bagis_Yapmayin\"><\/span><span style=\"font-weight: 400;\">7-) Zarardaysan\u0131z Ba\u011f\u0131\u015f Yapmay\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Zararda oldu\u011funuz bir hisse senedini satt\u0131\u011f\u0131n\u0131zda, kayb\u0131n\u0131z kadar vergi indirimi elde edersiniz. Bu nedenle bu hisseyi ba\u011f\u0131\u015flamak \u00e7\u0131kar\u0131n\u0131za olmayacakt\u0131r.<\/p>\n<p>Bunun yerine daha iyi bir \u00f6nerimiz var;<\/p>\n<p>Bu hisse senetlerini elden \u00e7\u0131kararak zarar\u0131n\u0131z\u0131 vergi indirimi konusu yapabilir, bu sat\u0131\u015ftan elde etti\u011finiz paray\u0131 da hay\u0131r kurumuna ba\u011f\u0131\u015flayarak, extra bir indirim elde edebilirsiniz.<\/p>\n<p>\u00d6rnek:<\/p>\n<p>13,000 dolara ald\u0131\u011f\u0131n\u0131z hisse senedi bug\u00fcn 2,000 dolar de\u011ferinde. Bu hisse senedini ba\u011f\u0131\u015flad\u0131\u011f\u0131n\u0131zda; 2,000 dolarl\u0131k indirim elde edersiniz ancak 11,000 dolarl\u0131k (13,000- 2,000) zarar\u0131n\u0131zdan do\u011fan indirim hakk\u0131n\u0131 ka\u00e7\u0131r\u0131rs\u0131n\u0131z.<\/p>\n<p>Bunun yerine;<\/p>\n<ul>\n<li>Hisse senedini sat\u0131n,<\/li>\n<li>2,000 dolarl\u0131k nakit elde edin,<\/li>\n<li>2,000 dolar\u0131 hay\u0131r kurumuna ba\u011f\u0131\u015flay\u0131n,<\/li>\n<li>2,000 dolarl\u0131k indirim elde edin ve<\/li>\n<li>11,000 dolarl\u0131k hisse senedi zarar\u0131n\u0131 indirme f\u0131rsat\u0131 elde edin.<\/li>\n<\/ul>\n<p>\u0130ki senaryo aras\u0131ndaki indirim fark\u0131 13,000- 2,000 = 11,000 dolar.<\/p>\n<p>Sermaye kazan\u00e7lar\u0131ndan do\u011fan vergi konusu \u00e7o\u011fu zaman kafa kar\u0131\u015ft\u0131r\u0131c\u0131 olabilir. Ancak do\u011fru stratejilerin fark\u0131na var\u0131p uygulad\u0131\u011f\u0131n\u0131zda, bunun say\u0131s\u0131z fayda sa\u011flad\u0131\u011f\u0131n\u0131 g\u00f6receksiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Harekete_Gecme_Zamani\"><\/span><span style=\"font-weight: 400;\">Harekete Ge\u00e7me Zaman\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bu makalede g\u00f6rd\u00fc\u011f\u00fcm\u00fcz \u00fczere, hisse senedi portf\u00f6y\u00fcn\u00fcz\u00fc s\u0131k s\u0131k g\u00f6zden ge\u00e7irmek, iyi bir al\u0131\u015fkanl\u0131k olabilir.<\/p>\n<p>Bu makalede, sizlerle, IRS e daha az vergi vermenizi sa\u011flayabilecek yollar\u0131 inceledik.<\/p>\n<p>Y\u0131l\u0131n bitimine k\u0131sa bir s\u00fcre kald\u0131. Hisse senedi i\u015flemlerinin d\u00fczenlenmesi ve \u00f6deme g\u00fcnlerini ka\u00e7\u0131rmamak ad\u0131na, 20 Aral\u0131k 2021 tarihinden \u00f6nce en iyi vergi stratejisini belirlemek, i\u015finizi kolayla\u015ft\u0131racakt\u0131r.<\/p>\n<p>Amerikan yasalar\u0131n\u0131n sa\u011flad\u0131\u011f\u0131 haklar\u0131 bilmek ve ona g\u00f6re harekete ge\u00e7mek, sizi \u00e7ok b\u00fcy\u00fck harcamalardan kurtarabilir. Yukar\u0131da bahsedilen konular hakk\u0131nda konu\u015fmak veya bilgi almak isterseniz ayl\u0131k muhasebe hizmetlerinin yan\u0131 s\u0131ra, b\u00fcnyesinde bir\u00e7ok farkl\u0131 finansal dan\u0131\u015fmanl\u0131k hizmetini bar\u0131nd\u0131ran Manay CPA\u2019in <a href=\"https:\/\/www.manaycpa.com\/tr\/\">websitesini<\/a> ziyaret edebilir, <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]Enflasyon b\u00fct\u00fcn \u00fclkelerde etkisini g\u00f6sterirken, ki\u015filer ve kurumlar kaynaklar\u0131n\u0131 bir\u00e7ok alanda yat\u0131r\u0131m yaparak korumaya \u00e7al\u0131\u015f\u0131yor. Her \u015feyin fiyat\u0131n\u0131n g\u00fcnden g\u00fcne artt\u0131\u011f\u0131 bu zamanlarda, tek sorun en iyi yat\u0131r\u0131m arac\u0131n\u0131 bulmak [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":16234,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-16232","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\/16232","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=16232"}],"version-history":[{"count":1,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/16232\/revisions"}],"predecessor-version":[{"id":58999,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/16232\/revisions\/58999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/16234"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=16232"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=16232"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=16232"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}