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ORTALAMA KAR HADDİ ESASI
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ORTALAMA KAR HADDİ ESASI
(Dictionary of Economics) :
Gelir Vergisi matrahının tabana göre belirlenmesi yöntemlerinden biri. Vergi Usul Kanununa göre komisyonlarca saptanan ortalama kar haddi, kısmen ya da tamamen perakende satış yapan tacirlerle imalatçılara uygulanır. Yükümlülerin bildirdikleri gayrisafi kazancın, ortalama kar hadlerinin perakende malların mahiyet bedeline uygulanmasıyla bulunan miktardan düşük olduğu durumlarda, ikinci miktar esas alınır. Ortalama kar haddi esasına göre belirlenen vergilere, vergi cezası uygulanmaz.
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