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KAYNAKTAN KESME
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KAYNAKTAN KESME
(Dictionary of Economics) :
Kısaca stopaj adı verilir. Gelir vergisinde, özellikle maaş ve ücretlilerin vergi borçlarının ödenmesinde, gelir henüzsahibinin eline geçmeden verginin kesilmesini ifade eder. Bu sistemde vergi borcu vergiyi ödeyecek işçi ya da memurdan değil, vergi sorumlusu olarak kabul edilen üçüncü şahıstan kesilir. Vergi sorumlusu, vergiyi tahsil eden alacaklı daireye karşı sorumludur. Vergi sorumlusu, vergiyi tahsil eden alacaklı daireye karşı sorumludur. Vergi kesintileri, vergi sorumlusu tarafından düzenlenen Muhtasar Beyanname ile Vergi Dairesine yatırılır. Bu uygulamanın temel amacı, vergilerin gelirini daha kolay ve gakantili bir şekilde tahsil etmek, küçük matrahmarın vergi kaçağını önlemektir.
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