{"status":true,"post":{"id":17224,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:17:05","created_at":"2017-10-01T21:00:00.000000Z","updated_at":"2022-10-21T07:17:05.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":17224,"is_featured":0,"title":"Yat\u0131r\u0131mlara indirimli vergi uygulamas\u0131","slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"home_title":null,"sub_title":null,"category_id":73,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 32\/A maddesinin ikinci f\u0131kras\u0131nda yer alan Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan Te\u015fvik Belgesi\u2019ne ba\u011flanan yat\u0131r\u0131mlardan elde edilen kazan\u00e7lar\u0131n, yat\u0131r\u0131m\u0131n k\u0131smen veya tamamen i\u015fletilmesine ba\u015flan\u0131lan hesap d\u00f6neminden itibaren yat\u0131r\u0131ma katk\u0131 tutar\u0131na ula\u015f\u0131ncaya kadar indirimli oranlar \u00fczerinden kurumlar vergisine tabi tutulmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu kanun maddesinin ikinci f\u0131kras\u0131n\u0131n (c) bendi uyar\u0131nca yat\u0131r\u0131ma ba\u015flan\u0131lan tarihten itibaren s\u00f6z konusu madde uyar\u0131nca hesaplanacak yat\u0131r\u0131ma katk\u0131 tutar\u0131na mahsuben, toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n y\u00fczde 50\u2019sini ve ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamas\u0131 tutar\u0131n\u0131 ge\u00e7memek \u00fczere; yat\u0131r\u0131m d\u00f6neminde kurumun di\u011fer faaliyetlerinden elde edilen kazan\u00e7lar\u0131na indirimli vergi oran\u0131 uygulatmak suretiyle; yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131 k\u0131smen kulland\u0131rmaya, bu oran\u0131 her y\u0131l bir il grubu, b\u00f6lgesel, b\u00fcy\u00fck \u00f6l\u00e7ekli stratejik ve \u00f6ncelikli yat\u0131r\u0131mlar ile konusu, sekt\u00f6r\u00fc ve niteli\u011fi itibar\u0131yla proje baz\u0131nda desteklenmesine karar verilen yapt\u0131r\u0131mlar i\u00e7in s\u0131f\u0131ra kadar indirmeye veya y\u00fczde 100 kadar art\u0131rmaya Bakanlar Kurulu yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"> Bu ba\u011flamda indirimli vergi oran\u0131 uygulamas\u0131ndan gelir vergisi m\u00fckellefleri de yararlanabilmektedir.<\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi olarak Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki yat\u0131r\u0131mlardan elde edilen kazan\u00e7lara ilgili te\u015fvik belgesinde yer alan yat\u0131r\u0131ma katk\u0131 ve vergi indirimi oranlar\u0131 dikkate al\u0131narak yat\u0131r\u0131m\u0131n k\u0131smen veya tamamen i\u015fletilmesine ba\u015flan\u0131lan hesap d\u00f6neminden itibaren yat\u0131r\u0131ma katk\u0131 tutarlar\u0131na ula\u015f\u0131l\u0131ncaya kadar \u201cindirimli kurumlar vergisi\u201d uygulanabilmektedir.<\/span><\/p>  <p><span class=\"large\">Yat\u0131r\u0131ma katk\u0131 tutar\u0131, indirimli kurumlar vergisi uygulanmak suretiyle tahsilinden vazge\u00e7ilen vergi yoluyla yat\u0131r\u0131mlar\u0131n devlet\u00e7e kar\u015f\u0131lanacak tutar\u0131n\u0131, bu tutar\u0131n yap\u0131lan toplam yat\u0131r\u0131m tutar\u0131na b\u00f6l\u00fcnmesi suretiyle bulunacak oran ise yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131 ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin (x) A.\u015e.\u2019nin yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m\u0131n toplam tutar\u0131n\u0131n 12 milyon TL ve yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131n ise y\u00fczde 30 oldu\u011funu varsayarsak bu durumda yat\u0131r\u0131ma katk\u0131 tutar\u0131 a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Toplam yat\u0131r\u0131ma katk\u0131 = Toplam yat\u0131r\u0131m harcamas\u0131 x yat\u0131r\u0131ma katk\u0131 oran\u0131= 12 000.000 x %30 = 3.600.000 TL.<\/span><\/p>  <p><span class=\"large\">Bu a\u015famada toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131, yat\u0131r\u0131mdan elde edilen kazanca indirimli kurumlar vergisi uygulanmak suretiyle devletin tahsilinden vazge\u00e7ece\u011fi kurumlar vergisi tutar\u0131n\u0131 ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">Bakanlar Kurulu, yat\u0131r\u0131m harcamalar\u0131 i\u00e7indeki, arsa, bina, kullan\u0131lm\u0131\u015f makine, yedek par\u00e7a, yaz\u0131l\u0131m, patent, lisans ve know-how bedeli gibi harcamalar\u0131n oranlar\u0131n\u0131 ayr\u0131 ayr\u0131 ve topluca s\u0131n\u0131rland\u0131rmaya yetkili olup bu yetki \u00e7er\u00e7evesinde \u00e7\u0131kar\u0131lan 14.07.2009 g\u00fcn ve 2009\/15199 say\u0131l\u0131 ve 15.06.2012 g\u00fcn ve 2012\/3305 say\u0131l\u0131 \u201cYat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Bakanlar Kurulu Kararlar\u0131\u201d uyar\u0131nca arazi, arsa, royalti, yedek par\u00e7a ve amortismana tabi olmayan di\u011fer harcamalar indirimli kurumlar vergisi uygulamas\u0131na konu edilmemektedir. Dolay\u0131s\u0131yla yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n hesaplanmas\u0131nda arazi, arsa, royalti ve yedek par\u00e7a harcamalar\u0131 ile amortismana tabi olmayan di\u011fer harcamalar dikkate al\u0131nmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nda konuya ili\u015fkin olarak yap\u0131lan yeni d\u00fczenleme uyar\u0131nca m\u00fckelleflerin yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131mlar\u0131n\u0131n yat\u0131r\u0131m d\u00f6neminde di\u011fer faaliyetlerinden 1 Ocak 2013 tarihinden itibaren elde ettikleri kazan\u00e7lar\u0131na indirimli kurumlar vergisi uygulamas\u0131 suretiyle yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n k\u0131smen kulland\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn olmu\u015ftur. Bu durumda getirilen yeni uygulama ile; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n Bakanlar Kurulu Karar\u0131 ile belirlenen oran\u0131n\u0131 ge\u00e7memek ve<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamas\u0131 tutar\u0131n\u0131 a\u015fmamak \u00fczere, yat\u0131r\u0131m d\u00f6neminde di\u011fer faaliyetlerinden 1 Ocak 2013 tarihinden itibaren elde ettikleri kazan\u00e7lar\u0131na indirimli kurumlar vergisi uygulanabilmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yap\u0131lan bu d\u00fczenleme gere\u011fi yat\u0131r\u0131m d\u00f6neminde, yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamas\u0131n\u0131n, bu d\u00f6nemde yararlan\u0131labilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131ndan (toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n Bakanlar Kurulu Karar\u0131 ile belirlenen oran\u0131na tekab\u00fcl eden k\u0131sm\u0131) daha d\u00fc\u015f\u00fck olmas\u0131 halinde di\u011fer faaliyetlerden yat\u0131r\u0131m d\u00f6neminde elde edilen kazan\u00e7lara indirimli kurumlar vergisi uygulanmak suretiyle k\u0131smen yararlan\u0131lacak yat\u0131r\u0131ma katk\u0131 tutar\u0131, ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m tutar\u0131n\u0131 a\u015famayacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yatirimlara-indirimli-vergi-uygulamasi","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yat\u0131r\u0131mlara indirimli vergi uygulamas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":90,"cropped_1200x675":null,"user":{"id":13,"name":"VEYS\u0130","surname":"SEV\u0130\u011e","email":"ahmethasan@gmail.com","slug":"dr-veysi-sevig","avatar":"\/front\/uploads\/avatar\/1733691600ut4JSVTubuQXFOJ.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-09-26T15:38:28.000000Z","updated_at":"2024-12-18T09:50:28.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":17323,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":17224,"locale":"tr","category_id":73,"title":"Yat\u0131r\u0131mlara indirimli vergi uygulamas\u0131","home_title":null,"sub_title":null,"slider_title":null,"slider_title_2":null,"slider_spot_title":null,"slider_spot_title_2":null,"subtitleuse":0,"description":null,"content":"  \t\t\t\t\t  \t\t\t\t\t<p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nun 32\/A maddesinin ikinci f\u0131kras\u0131nda yer alan Ekonomi Bakanl\u0131\u011f\u0131 taraf\u0131ndan Te\u015fvik Belgesi\u2019ne ba\u011flanan yat\u0131r\u0131mlardan elde edilen kazan\u00e7lar\u0131n, yat\u0131r\u0131m\u0131n k\u0131smen veya tamamen i\u015fletilmesine ba\u015flan\u0131lan hesap d\u00f6neminden itibaren yat\u0131r\u0131ma katk\u0131 tutar\u0131na ula\u015f\u0131ncaya kadar indirimli oranlar \u00fczerinden kurumlar vergisine tabi tutulmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu kanun maddesinin ikinci f\u0131kras\u0131n\u0131n (c) bendi uyar\u0131nca yat\u0131r\u0131ma ba\u015flan\u0131lan tarihten itibaren s\u00f6z konusu madde uyar\u0131nca hesaplanacak yat\u0131r\u0131ma katk\u0131 tutar\u0131na mahsuben, toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n y\u00fczde 50\u2019sini ve ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamas\u0131 tutar\u0131n\u0131 ge\u00e7memek \u00fczere; yat\u0131r\u0131m d\u00f6neminde kurumun di\u011fer faaliyetlerinden elde edilen kazan\u00e7lar\u0131na indirimli vergi oran\u0131 uygulatmak suretiyle; yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131 k\u0131smen kulland\u0131rmaya, bu oran\u0131 her y\u0131l bir il grubu, b\u00f6lgesel, b\u00fcy\u00fck \u00f6l\u00e7ekli stratejik ve \u00f6ncelikli yat\u0131r\u0131mlar ile konusu, sekt\u00f6r\u00fc ve niteli\u011fi itibar\u0131yla proje baz\u0131nda desteklenmesine karar verilen yapt\u0131r\u0131mlar i\u00e7in s\u0131f\u0131ra kadar indirmeye veya y\u00fczde 100 kadar art\u0131rmaya Bakanlar Kurulu yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. <\/span><br><span class=\"large\"> Bu ba\u011flamda indirimli vergi oran\u0131 uygulamas\u0131ndan gelir vergisi m\u00fckellefleri de yararlanabilmektedir.<\/span><\/p>  <p><span class=\"large\">Yasal d\u00fczenleme gere\u011fi olarak Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki yat\u0131r\u0131mlardan elde edilen kazan\u00e7lara ilgili te\u015fvik belgesinde yer alan yat\u0131r\u0131ma katk\u0131 ve vergi indirimi oranlar\u0131 dikkate al\u0131narak yat\u0131r\u0131m\u0131n k\u0131smen veya tamamen i\u015fletilmesine ba\u015flan\u0131lan hesap d\u00f6neminden itibaren yat\u0131r\u0131ma katk\u0131 tutarlar\u0131na ula\u015f\u0131l\u0131ncaya kadar \u201cindirimli kurumlar vergisi\u201d uygulanabilmektedir.<\/span><\/p>  <p><span class=\"large\">Yat\u0131r\u0131ma katk\u0131 tutar\u0131, indirimli kurumlar vergisi uygulanmak suretiyle tahsilinden vazge\u00e7ilen vergi yoluyla yat\u0131r\u0131mlar\u0131n devlet\u00e7e kar\u015f\u0131lanacak tutar\u0131n\u0131, bu tutar\u0131n yap\u0131lan toplam yat\u0131r\u0131m tutar\u0131na b\u00f6l\u00fcnmesi suretiyle bulunacak oran ise yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131 ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">\u00d6rne\u011fin (x) A.\u015e.\u2019nin yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m\u0131n toplam tutar\u0131n\u0131n 12 milyon TL ve yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131n ise y\u00fczde 30 oldu\u011funu varsayarsak bu durumda yat\u0131r\u0131ma katk\u0131 tutar\u0131 a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\">Toplam yat\u0131r\u0131ma katk\u0131 = Toplam yat\u0131r\u0131m harcamas\u0131 x yat\u0131r\u0131ma katk\u0131 oran\u0131= 12 000.000 x %30 = 3.600.000 TL.<\/span><\/p>  <p><span class=\"large\">Bu a\u015famada toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131, yat\u0131r\u0131mdan elde edilen kazanca indirimli kurumlar vergisi uygulanmak suretiyle devletin tahsilinden vazge\u00e7ece\u011fi kurumlar vergisi tutar\u0131n\u0131 ifade etmektedir.<\/span><\/p>  <p><span class=\"large\">Bakanlar Kurulu, yat\u0131r\u0131m harcamalar\u0131 i\u00e7indeki, arsa, bina, kullan\u0131lm\u0131\u015f makine, yedek par\u00e7a, yaz\u0131l\u0131m, patent, lisans ve know-how bedeli gibi harcamalar\u0131n oranlar\u0131n\u0131 ayr\u0131 ayr\u0131 ve topluca s\u0131n\u0131rland\u0131rmaya yetkili olup bu yetki \u00e7er\u00e7evesinde \u00e7\u0131kar\u0131lan 14.07.2009 g\u00fcn ve 2009\/15199 say\u0131l\u0131 ve 15.06.2012 g\u00fcn ve 2012\/3305 say\u0131l\u0131 \u201cYat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Bakanlar Kurulu Kararlar\u0131\u201d uyar\u0131nca arazi, arsa, royalti, yedek par\u00e7a ve amortismana tabi olmayan di\u011fer harcamalar indirimli kurumlar vergisi uygulamas\u0131na konu edilmemektedir. Dolay\u0131s\u0131yla yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n hesaplanmas\u0131nda arazi, arsa, royalti ve yedek par\u00e7a harcamalar\u0131 ile amortismana tabi olmayan di\u011fer harcamalar dikkate al\u0131nmamaktad\u0131r.<\/span><\/p>  <p><span class=\"large\">Kurumlar Vergisi Kanunu\u2019nda konuya ili\u015fkin olarak yap\u0131lan yeni d\u00fczenleme uyar\u0131nca m\u00fckelleflerin yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131mlar\u0131n\u0131n yat\u0131r\u0131m d\u00f6neminde di\u011fer faaliyetlerinden 1 Ocak 2013 tarihinden itibaren elde ettikleri kazan\u00e7lar\u0131na indirimli kurumlar vergisi uygulamas\u0131 suretiyle yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n k\u0131smen kulland\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn olmu\u015ftur. Bu durumda getirilen yeni uygulama ile; <\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n Bakanlar Kurulu Karar\u0131 ile belirlenen oran\u0131n\u0131 ge\u00e7memek ve<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamas\u0131 tutar\u0131n\u0131 a\u015fmamak \u00fczere, yat\u0131r\u0131m d\u00f6neminde di\u011fer faaliyetlerinden 1 Ocak 2013 tarihinden itibaren elde ettikleri kazan\u00e7lar\u0131na indirimli kurumlar vergisi uygulanabilmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Yap\u0131lan bu d\u00fczenleme gere\u011fi yat\u0131r\u0131m d\u00f6neminde, yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m harcamas\u0131n\u0131n, bu d\u00f6nemde yararlan\u0131labilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131ndan (toplam yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n Bakanlar Kurulu Karar\u0131 ile belirlenen oran\u0131na tekab\u00fcl eden k\u0131sm\u0131) daha d\u00fc\u015f\u00fck olmas\u0131 halinde di\u011fer faaliyetlerden yat\u0131r\u0131m d\u00f6neminde elde edilen kazan\u00e7lara indirimli kurumlar vergisi uygulanmak suretiyle k\u0131smen yararlan\u0131lacak yat\u0131r\u0131ma katk\u0131 tutar\u0131, ger\u00e7ekle\u015ftirilen yat\u0131r\u0131m tutar\u0131n\u0131 a\u015famayacakt\u0131r.<\/span><\/p>  \t\t\t\t","slug":"yatirimlara-indirimli-vergi-uygulamasi","orjinalimage":null,"news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"cropped_638x552":null,"cropped_310x208":null,"cropped_416x247":null,"cropped_197x247":null,"cropped_416x600":null,"cropped_1200x675":null,"tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yat\u0131r\u0131mlara indirimli vergi uygulamas\u0131","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":90,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}