{"status":true,"post":{"id":12836,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:19:54","created_at":"2015-12-13T21:00:00.000000Z","updated_at":"2022-10-21T06:19:54.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12836,"is_featured":0,"title":"Ba\u015fbakan Yard\u0131mc\u0131s\u0131 \u015eim\u015fek\u2019ten \u00f6nemli uyar\u0131lar","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\">Ba\u015fbakan Yard\u0131mc\u0131s\u0131 Mehmet \u015eim\u015fek, \u0130stanbul\u2019da kat\u0131ld\u0131\u011f\u0131 bir toplant\u0131da \u00f6nemli de\u011ferlendirmeler yapt\u0131. \u015eim\u015fek, \u00f6zellikle Bireysel Emeklilik Sistemi\u2019nde al\u0131nan \u00fccretlerin y\u00fcksekli\u011fine ve bu sistemin y\u00fczde 25\u2019lik devlet katk\u0131s\u0131 ile \u00f6nemli \u00f6l\u00e7\u00fcde canland\u0131\u011f\u0131n\u0131 dikkat \u00e7ekerek bireysel emeklilik \u015firketlerinin kendilerine yat\u0131r\u0131lan bu fonlar\u0131 daha verimli de\u011ferlendirmeleri gerekti\u011fini ifade etti.<\/span><\/p>  <p><span class=\"large\">Kent rantlar\u0131n\u0131n vergilendirilmesi konusunun yeni gelir vergisi tasar\u0131s\u0131 \u00e7er\u00e7evesinde g\u00fcndemlerinde oldu\u011funu tekrar hat\u0131rlatt\u0131.<\/span><\/p>  <p><span class=\"large\">2015\u2019te Kurumlar Vergisi Kanunu\u2019nun 10. maddesine eklenen (\u0131) bendi uyar\u0131nca nakdi sermaye art\u0131r\u0131m\u0131na te\u015fvik getirildi\u011fini hat\u0131rlatarak, yurt d\u0131\u015f\u0131nda kaynak b\u0131rak\u0131p bu kaynaklar\u0131 teminat g\u00f6stererek yurt d\u0131\u015f\u0131ndan bor\u00e7lanma yapma yoluna giden \u015firketlerin art\u0131k bu kaynaklar\u0131 do\u011frudan nakdi sermaye art\u0131r\u0131m\u0131 olarak \u015firketlerine getirmelerini tavsiye etti. Gelir \u0130daresi\u2019nin bilgisi d\u0131\u015f\u0131nda yurt d\u0131\u015f\u0131nda kaynak olu\u015fturanlar\u0131n 2018\u2019den itibaren muhtemelen b\u00fct\u00fcn \u00fclkeler aras\u0131nda olu\u015fturulan otomatik bilgi de\u011fi\u015fimi \u00e7er\u00e7evesinde vergi idaresinin bilgisine girece\u011finin alt\u0131n\u0131 \u00e7izdi.<\/span><\/p>  <p><span class=\"large\"><strong>NAKD\u0130 SERMAYE ARTIRIM TE\u015eV\u0130K\u0130 NASIL \u0130\u015eLEYECEK?<\/strong><\/span><\/p>  <p><span class=\"large\">Biz daha \u00f6nce de bu k\u00f6\u015fede nakdi sermaye art\u0131r\u0131m\u0131na ili\u015fkin te\u015fvik d\u00fczenlemesinden bahsetmi\u015ftik. Ama bu d\u00fczenlemenin hen\u00fcz yeterince anla\u015f\u0131lamad\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz. Bu nedenle yap\u0131lan yasal d\u00fczenleme ve yay\u0131nlanan Bakanlar Kurulu Karar\u0131 \u00e7er\u00e7evesinde d\u00fczenlemeden kimlerin nas\u0131l ve hangi oranda yararlanaca\u011f\u0131n\u0131 tekrar hat\u0131rlatman\u0131n yararl\u0131 olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz.<\/span><\/p>  <p><span class=\"large\"><strong>GENEL \u015eARTLAR<\/strong><\/span><\/p>  <p><span class=\"large\">- Uygulamadan sermaye \u015firketleri yararlanacak. <\/span><br><span class=\"large\"> - Art\u0131r\u0131lan nakdi sermaye tutar\u0131 TCMB taraf\u0131ndan yay\u0131nlanan bankalarca ticari kredilere uygulanan y\u0131ll\u0131k ortalama ticari kredi faizi a\u011f\u0131rl\u0131kl\u0131 ortalamas\u0131n\u0131n y\u00fczde 50\u2019si oran\u0131nda indirim uygulanacak. <\/span><br><span class=\"large\"> - Uygulamaya art\u0131r\u0131m\u0131n yap\u0131ld\u0131\u011f\u0131 ay tam ay kabul edilerek ba\u015flanacak. <\/span><br><span class=\"large\"> - Kazan\u00e7 yetersizli\u011fi nedeniyle ilgili y\u0131lda yararlan\u0131lamayan k\u0131s\u0131m sonraki y\u0131llara devredilebilecek.<\/span><\/p>  <p><span class=\"large\"><strong>YASADAN KAYNAKLANANLAR SINIRLAMALAR<\/strong><\/span><\/p>  <p><span class=\"large\">- Finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri uygulamadan yararlanamayacak.<\/span><br><span class=\"large\"> - Nakit d\u0131\u015f\u0131ndaki sermaye k\u0131s\u0131mlar\u0131 ve nakdi sermaye art\u0131\u015f\u0131n\u0131n bor\u00e7la kar\u015f\u0131lanan k\u0131s\u0131mlar\u0131 indirimden yararlanamayacak.<\/span><br><span class=\"large\"> - Sermaye azalt\u0131lmas\u0131 halinde azalt\u0131lan k\u0131s\u0131m itibar\u0131yla bu imkandan yararlan\u0131lamayacak.<\/span><\/p>  <p><span class=\"large\"><strong>BKK \u0130LE GET\u0130R\u0130LEN SINIRLAMALAR<\/strong><\/span><\/p>  <p><span class=\"large\">- Gelirlerinin y\u00fczde 25 veya fazlas\u0131 \u015firket faaliyeti ile orant\u0131l\u0131 sermaye, organizasyon ve personel istihdam\u0131 suretiyle y\u00fcr\u00fct\u00fclen ticari, zirai veya serbest meslek faaliyeti d\u0131\u015f\u0131ndaki faiz, k\u00e2r pay\u0131, kira, lisans \u00fccreti, menkul k\u0131ymet sat\u0131\u015f geliri gibi pasif nitelikli gelirlerden olu\u015fan sermaye \u015firketleri i\u00e7in y\u00fczde 0.<\/span><br><span class=\"large\"> - Aktif toplam\u0131n\u0131n y\u00fczde 50 veya daha fazlas\u0131 ba\u011fl\u0131 menkul k\u0131ymetler, ba\u011fl\u0131 ortakl\u0131klar ve i\u015ftirak paylar\u0131ndan olu\u015fan sermaye \u015firketleri i\u00e7in y\u00fczde 0,<\/span><br><span class=\"large\"> - Art\u0131r\u0131lan nakdi sermayenin ba\u015fka \u015firketlere sermaye olarak konulan veya kredi olarak kulland\u0131r\u0131lan k\u0131sm\u0131na tekab\u00fcl eden tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere y\u00fczde 0.<\/span><br><span class=\"large\"> - Arsa ve arazi yat\u0131r\u0131m\u0131 yapan sermaye \u015firketlerinde arsa ve arazi yat\u0131r\u0131m\u0131na tekab\u00fcl eden tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere y\u00fczde 0.<\/span><\/p>  <p><span class=\"large\"><strong>ARTIRIMLI YARARLANACAKLAR<\/strong><\/span><\/p>  <p><span class=\"large\">Paylar\u0131 borsada i\u015flem g\u00f6ren halka a\u00e7\u0131k sermaye \u015firketlerinden, indirimden yararlan\u0131lan y\u0131l\u0131n son g\u00fcn\u00fc itibar\u0131yla, Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikte pay olarak izlenen paylar\u0131n nominal tutar\u0131n\u0131n ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayeye oran\u0131;<\/span><br><span class=\"large\"> -<strong> Y\u00fczde 50 ve daha az<\/strong>olanlar i\u00e7in<strong>ilave<\/strong><strong>25 puan<\/strong>,<\/span><br><span class=\"large\"> -<strong> Y\u00fczde 50\u2019nin \u00fczerinde<\/strong>olanlar i\u00e7in<strong>ilave 50 puan<\/strong>,<\/span><\/p>  <p><span class=\"large\">Nakdi olarak art\u0131r\u0131lan sermayenin,<strong>yat\u0131r\u0131m te\u015fvik belgeli \u00fcretim<\/strong>ve sanayi tesisleri ile bu tesislere ait makine ve te\u00e7hizat yat\u0131r\u0131mlar\u0131nda ve\/veya bu tesislerin in\u015fas\u0131na tahsis edilen arsa ve arazi yat\u0131r\u0131mlar\u0131nda kullan\u0131lmas\u0131 durumunda, yat\u0131r\u0131m te\u015fvik belgesinde yer alan sabit yat\u0131r\u0131m tutar\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere<strong>ilave<\/strong><strong>25 puan<\/strong>, art\u0131r\u0131ml\u0131 uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7<\/strong><\/span><\/p>  <p><span class=\"large\">Yukar\u0131ya al\u0131nan s\u0131n\u0131rlamalar ve art\u0131r\u0131ml\u0131 uygulama d\u0131\u015f\u0131nda kalan sermaye \u015firketleri nakdi sermaye art\u0131r\u0131m\u0131nda getirilen te\u015fvikten yararlanabilecekler.<\/span><\/p>  \t\t\t\t","slug":"basbakan-yardimcisi-simsekten-onemli-uyarilar","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Ba\u015fbakan Yard\u0131mc\u0131s\u0131 \u015eim\u015fek\u2019ten \u00f6nemli uyar\u0131lar","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":298,"cropped_1200x675":null,"user":{"id":22,"name":"OSMAN","surname":"ARIO\u011eLU","email":"osman-arioglu@gmail.com","slug":"osman-arioglu","avatar":"\/front\/uploads\/avatar\/1733691600PhnV7uz5limxSFX.webp","status":1,"role":1,"email_verified_at":null,"orde":null,"created_at":"2022-10-19T14:42:06.000000Z","updated_at":"2024-12-18T09:49:41.000000Z","seo_title":null,"seo_description":null},"translations":[{"id":12935,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12836,"locale":"tr","category_id":73,"title":"Ba\u015fbakan Yard\u0131mc\u0131s\u0131 \u015eim\u015fek\u2019ten \u00f6nemli uyar\u0131lar","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\">Ba\u015fbakan Yard\u0131mc\u0131s\u0131 Mehmet \u015eim\u015fek, \u0130stanbul\u2019da kat\u0131ld\u0131\u011f\u0131 bir toplant\u0131da \u00f6nemli de\u011ferlendirmeler yapt\u0131. \u015eim\u015fek, \u00f6zellikle Bireysel Emeklilik Sistemi\u2019nde al\u0131nan \u00fccretlerin y\u00fcksekli\u011fine ve bu sistemin y\u00fczde 25\u2019lik devlet katk\u0131s\u0131 ile \u00f6nemli \u00f6l\u00e7\u00fcde canland\u0131\u011f\u0131n\u0131 dikkat \u00e7ekerek bireysel emeklilik \u015firketlerinin kendilerine yat\u0131r\u0131lan bu fonlar\u0131 daha verimli de\u011ferlendirmeleri gerekti\u011fini ifade etti.<\/span><\/p>  <p><span class=\"large\">Kent rantlar\u0131n\u0131n vergilendirilmesi konusunun yeni gelir vergisi tasar\u0131s\u0131 \u00e7er\u00e7evesinde g\u00fcndemlerinde oldu\u011funu tekrar hat\u0131rlatt\u0131.<\/span><\/p>  <p><span class=\"large\">2015\u2019te Kurumlar Vergisi Kanunu\u2019nun 10. maddesine eklenen (\u0131) bendi uyar\u0131nca nakdi sermaye art\u0131r\u0131m\u0131na te\u015fvik getirildi\u011fini hat\u0131rlatarak, yurt d\u0131\u015f\u0131nda kaynak b\u0131rak\u0131p bu kaynaklar\u0131 teminat g\u00f6stererek yurt d\u0131\u015f\u0131ndan bor\u00e7lanma yapma yoluna giden \u015firketlerin art\u0131k bu kaynaklar\u0131 do\u011frudan nakdi sermaye art\u0131r\u0131m\u0131 olarak \u015firketlerine getirmelerini tavsiye etti. Gelir \u0130daresi\u2019nin bilgisi d\u0131\u015f\u0131nda yurt d\u0131\u015f\u0131nda kaynak olu\u015fturanlar\u0131n 2018\u2019den itibaren muhtemelen b\u00fct\u00fcn \u00fclkeler aras\u0131nda olu\u015fturulan otomatik bilgi de\u011fi\u015fimi \u00e7er\u00e7evesinde vergi idaresinin bilgisine girece\u011finin alt\u0131n\u0131 \u00e7izdi.<\/span><\/p>  <p><span class=\"large\"><strong>NAKD\u0130 SERMAYE ARTIRIM TE\u015eV\u0130K\u0130 NASIL \u0130\u015eLEYECEK?<\/strong><\/span><\/p>  <p><span class=\"large\">Biz daha \u00f6nce de bu k\u00f6\u015fede nakdi sermaye art\u0131r\u0131m\u0131na ili\u015fkin te\u015fvik d\u00fczenlemesinden bahsetmi\u015ftik. Ama bu d\u00fczenlemenin hen\u00fcz yeterince anla\u015f\u0131lamad\u0131\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz. Bu nedenle yap\u0131lan yasal d\u00fczenleme ve yay\u0131nlanan Bakanlar Kurulu Karar\u0131 \u00e7er\u00e7evesinde d\u00fczenlemeden kimlerin nas\u0131l ve hangi oranda yararlanaca\u011f\u0131n\u0131 tekrar hat\u0131rlatman\u0131n yararl\u0131 olaca\u011f\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcyoruz.<\/span><\/p>  <p><span class=\"large\"><strong>GENEL \u015eARTLAR<\/strong><\/span><\/p>  <p><span class=\"large\">- Uygulamadan sermaye \u015firketleri yararlanacak. <\/span><br><span class=\"large\"> - Art\u0131r\u0131lan nakdi sermaye tutar\u0131 TCMB taraf\u0131ndan yay\u0131nlanan bankalarca ticari kredilere uygulanan y\u0131ll\u0131k ortalama ticari kredi faizi a\u011f\u0131rl\u0131kl\u0131 ortalamas\u0131n\u0131n y\u00fczde 50\u2019si oran\u0131nda indirim uygulanacak. <\/span><br><span class=\"large\"> - Uygulamaya art\u0131r\u0131m\u0131n yap\u0131ld\u0131\u011f\u0131 ay tam ay kabul edilerek ba\u015flanacak. <\/span><br><span class=\"large\"> - Kazan\u00e7 yetersizli\u011fi nedeniyle ilgili y\u0131lda yararlan\u0131lamayan k\u0131s\u0131m sonraki y\u0131llara devredilebilecek.<\/span><\/p>  <p><span class=\"large\"><strong>YASADAN KAYNAKLANANLAR SINIRLAMALAR<\/strong><\/span><\/p>  <p><span class=\"large\">- Finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri uygulamadan yararlanamayacak.<\/span><br><span class=\"large\"> - Nakit d\u0131\u015f\u0131ndaki sermaye k\u0131s\u0131mlar\u0131 ve nakdi sermaye art\u0131\u015f\u0131n\u0131n bor\u00e7la kar\u015f\u0131lanan k\u0131s\u0131mlar\u0131 indirimden yararlanamayacak.<\/span><br><span class=\"large\"> - Sermaye azalt\u0131lmas\u0131 halinde azalt\u0131lan k\u0131s\u0131m itibar\u0131yla bu imkandan yararlan\u0131lamayacak.<\/span><\/p>  <p><span class=\"large\"><strong>BKK \u0130LE GET\u0130R\u0130LEN SINIRLAMALAR<\/strong><\/span><\/p>  <p><span class=\"large\">- Gelirlerinin y\u00fczde 25 veya fazlas\u0131 \u015firket faaliyeti ile orant\u0131l\u0131 sermaye, organizasyon ve personel istihdam\u0131 suretiyle y\u00fcr\u00fct\u00fclen ticari, zirai veya serbest meslek faaliyeti d\u0131\u015f\u0131ndaki faiz, k\u00e2r pay\u0131, kira, lisans \u00fccreti, menkul k\u0131ymet sat\u0131\u015f geliri gibi pasif nitelikli gelirlerden olu\u015fan sermaye \u015firketleri i\u00e7in y\u00fczde 0.<\/span><br><span class=\"large\"> - Aktif toplam\u0131n\u0131n y\u00fczde 50 veya daha fazlas\u0131 ba\u011fl\u0131 menkul k\u0131ymetler, ba\u011fl\u0131 ortakl\u0131klar ve i\u015ftirak paylar\u0131ndan olu\u015fan sermaye \u015firketleri i\u00e7in y\u00fczde 0,<\/span><br><span class=\"large\"> - Art\u0131r\u0131lan nakdi sermayenin ba\u015fka \u015firketlere sermaye olarak konulan veya kredi olarak kulland\u0131r\u0131lan k\u0131sm\u0131na tekab\u00fcl eden tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere y\u00fczde 0.<\/span><br><span class=\"large\"> - Arsa ve arazi yat\u0131r\u0131m\u0131 yapan sermaye \u015firketlerinde arsa ve arazi yat\u0131r\u0131m\u0131na tekab\u00fcl eden tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere y\u00fczde 0.<\/span><\/p>  <p><span class=\"large\"><strong>ARTIRIMLI YARARLANACAKLAR<\/strong><\/span><\/p>  <p><span class=\"large\">Paylar\u0131 borsada i\u015flem g\u00f6ren halka a\u00e7\u0131k sermaye \u015firketlerinden, indirimden yararlan\u0131lan y\u0131l\u0131n son g\u00fcn\u00fc itibar\u0131yla, Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikte pay olarak izlenen paylar\u0131n nominal tutar\u0131n\u0131n ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermayeye oran\u0131;<\/span><br><span class=\"large\"> -<strong> Y\u00fczde 50 ve daha az<\/strong>olanlar i\u00e7in<strong>ilave<\/strong><strong>25 puan<\/strong>,<\/span><br><span class=\"large\"> -<strong> Y\u00fczde 50\u2019nin \u00fczerinde<\/strong>olanlar i\u00e7in<strong>ilave 50 puan<\/strong>,<\/span><\/p>  <p><span class=\"large\">Nakdi olarak art\u0131r\u0131lan sermayenin,<strong>yat\u0131r\u0131m te\u015fvik belgeli \u00fcretim<\/strong>ve sanayi tesisleri ile bu tesislere ait makine ve te\u00e7hizat yat\u0131r\u0131mlar\u0131nda ve\/veya bu tesislerin in\u015fas\u0131na tahsis edilen arsa ve arazi yat\u0131r\u0131mlar\u0131nda kullan\u0131lmas\u0131 durumunda, yat\u0131r\u0131m te\u015fvik belgesinde yer alan sabit yat\u0131r\u0131m tutar\u0131 ile s\u0131n\u0131rl\u0131 olmak \u00fczere<strong>ilave<\/strong><strong>25 puan<\/strong>, art\u0131r\u0131ml\u0131 uygulanacakt\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7<\/strong><\/span><\/p>  <p><span class=\"large\">Yukar\u0131ya al\u0131nan s\u0131n\u0131rlamalar ve art\u0131r\u0131ml\u0131 uygulama d\u0131\u015f\u0131nda kalan sermaye \u015firketleri nakdi sermaye art\u0131r\u0131m\u0131nda getirilen te\u015fvikten yararlanabilecekler.<\/span><\/p>  \t\t\t\t","slug":"basbakan-yardimcisi-simsekten-onemli-uyarilar","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":"Ba\u015fbakan Yard\u0131mc\u0131s\u0131 \u015eim\u015fek\u2019ten \u00f6nemli uyar\u0131lar","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":298,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}