{"id":37,"date":"2011-01-27T22:19:11","date_gmt":"2011-01-27T20:19:11","guid":{"rendered":"https:\/\/hknylmz.com\/Blog\/?p=37"},"modified":"2011-06-02T22:46:51","modified_gmt":"2011-06-02T19:46:51","slug":"freelance-yazilim-gelistirmede-vergilendirme","status":"publish","type":"post","link":"https:\/\/hknylmz.com\/Blog\/freelance-yazilim-gelistirmede-vergilendirme\/","title":{"rendered":"Freelance Yaz\u0131l\u0131m Geli\u015ftirmede Vergilendirme"},"content":{"rendered":"<p>E\u011fer freelance olarak yaz\u0131l\u0131m geli\u015ftiriyorsan\u0131z (burada servis, reseller gibi program sat\u0131\u015flar\u0131ndan bahsetmiyorum) h\u00fck\u00fcml\u00fc oldu\u011funuz madde \u015fu \u015fekilde:<!--more--><\/p>\n<p><a href=\"http:\/\/www.gib.gov.tr\/index.php?id=1028\" target=\"_blank\">193 \u2013 Gelir Vergisi Kanunu<\/a><\/p>\n<p><strong>Madde 18<\/strong>&#8211;<br \/>\n(3239 say\u0131l\u0131 Kanunun 40. maddesi ile de\u011fi\u015fen madde) (4444 say\u0131l\u0131 Kanunun 4\u2032\u00fcnc\u00fc maddesiyle de\u011fi\u015fen f\u0131kra, Y\u00fcr\u00fcrl\u00fck; 1.1.2000) M\u00fcellif, m\u00fctercim, heykeltra\u015f, hattat, ressam, bestek\u00e2r,\u00a0<strong>bilgisayar programc\u0131s\u0131<\/strong> ve mucitlerin ve bunlar\u0131n kanuni miras\u00e7\u0131lar\u0131n\u0131n \u015fiir, hikaye, roman, makale, bilimsel ara\u015ft\u0131rma ve incelemeleri,<strong>bilgisayar yaz\u0131l\u0131m\u0131<\/strong>, r\u00f6portaj, karikat\u00fcr, foto\u011fraf, film, video band, radyo ve televizyon senaryo ve oyunu gibi eserlerini gazete, dergi, bilgisayar ve internet ortam\u0131, radyo, televizyon ve videoda yay\u0131nlamak veya kitap, CD, disket, resim, heykel ve nota halindeki eserleri ile ihtira beratlar\u0131n\u0131 satmak veya bunlar \u00fczerindeki mevcut haklar\u0131n\u0131 devir ve temlik etmek veya kiralamak suretiyle\u00a0<strong>elde ettikleri has\u0131lat Gelir Vergisinden m\u00fcstesnad\u0131r<\/strong>.(*)<\/p>\n<p>Yaz\u0131n\u0131n devam\u0131 <a href=\"http:\/\/javam.org\/freelance-yazilim-gelistirmede-vergilendirme\/\">Altan Tanr\u0131verdi<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>E\u011fer freelance olarak yaz\u0131l\u0131m geli\u015ftiriyorsan\u0131z (burada servis, reseller gibi program sat\u0131\u015flar\u0131ndan bahsetmiyorum) h\u00fck\u00fcml\u00fc oldu\u011funuz madde \u015fu \u015fekilde:<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[5],"class_list":["post-37","post","type-post","status-publish","format-standard","hentry","category-genel","tag-hakan-yilmaz"],"_links":{"self":[{"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/posts\/37","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/comments?post=37"}],"version-history":[{"count":0,"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/posts\/37\/revisions"}],"wp:attachment":[{"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/media?parent=37"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/categories?post=37"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hknylmz.com\/Blog\/wp-json\/wp\/v2\/tags?post=37"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}