Toplam 3 adet sonuctan sayfa basi 1 ile 3 arasi kadar sonuc gösteriliyor

Konu: KAPANAN FİRMALARDA MATRAH ?

  1. #1
    Yeni Üye
    Üyelik tarihi
    16.Mart.2005
    Nereden
    Bursa
    Mesajlar
    7


    FİRMA GV MÜKELLEFİ.BİLANÇO USULÜNE TABİ. 2004 YILI İÇİNDE FİRMA KAPANDI. 2003 YILI ENFLASYON DÜZELTİLMESİ YAPILDI.GEÇMİŞ YIL KARLARI ENFLASYON DÜZELTME HESABINA ATILARAK SIFIRLANDI. BÖYLECE ENFLASYON KARI ÇIKTI ORTAYA. TABİ YÜKLÜ. FİRMANIN YILLIK GV BEYANNAMESİNİ YAPARKEN BU ÇIKAN KAR BEYANA KATILCAK MI DERSİNİZ ? SFIRLADIĞIMIZ GEÇMİŞ YIL KARLARININ ZATEN VERGİSİ VERİLMİŞTİ . KATACAKSAK MÜKERRERLİK OLUR .. NE DERSİNİZ ? KIYMET Lİ DÜŞÜNCELERİNİZİ LUTFEDER MİY DİNİZ ? SAYGILAR..

  2. #2
    Üye Yeni Üye
    Üyelik tarihi
    08.Mart.2005
    Nereden
    Turkey
    Mesajlar
    44


    Sayın SMMM,


    2003 Bilançosunu düzeltttiniz, bu düzeltme esnasında geçmiş yıl kar/zararlarını sıfırladınız ve 698 hesabın bakiyesini (enflasyon karı çıktı dediğinize göre) Düzeltme sonrası Geçmiş Yıllar Karları hesabına aktardınız.Bu kar öyle kalacak tekrar beyanı söz konusu değil.


    Şimdi Kapanış Tarihine göre 2004 Düzeltmelerini yapacaksınız ve 2004 düzeltmeleri sonucu oluşan kar veya zararı 2004 Beyannamesi ile beyan edeceksiniz.Mahsup edilmemiş geçmiş yıllar zararları var ise "Mukayyet değerleri ile" yani düzeltme öncesi miktarları ile 2004 matrahından düşülecek.
    Saygılarımla

  3. #3
    Yönetici
    Üyelik tarihi
    03.Şubat.2004
    Nereden
    Antalya, Turkey
    Mesajlar
    4,609
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    <TD =xl27 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext 0.5pt solid; BORDER-LEFT: windowtext 0.5pt solid; WIDTH: 113pt; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 22.5pt; : silver" width=150 height=30>AYLAR </TD>
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    <TD =xl25 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" x:num="8070.5">8070,5</TD>
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    <TD =xl24 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext 0.5pt solid; BORDER-BOTTOM: windowtext 0.5pt solid; HEIGHT: 23.25pt; : transparent" align=right height=31 x:num="38292">Kasım 04</TD>
    <TD =xl25 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" x:num="8392.7">8392,7</TD>
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    <TD =xl25 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" x:num="8403.8">8403,8</TD>
    <TD =xl26 style="BORDER-RIGHT: windowtext 0.5pt solid; BORDER-TOP: windowtext; BORDER-LEFT: windowtext; BORDER-BOTTOM: windowtext 0.5pt solid; : transparent" x:num="1">1,00000</TD></TR></T></TABLE>





    Bu aradakullanılacak endekside buraya ilave edeyim. Bilindiği üzere firma kapanış ayının endeksi (duruma göre değişebilir) 12/2003 endeksine bölünerek ulaşılan katsayı ile düzeltme yapılacaktı.


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