{"status":true,"post":{"id":15572,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:59:15","created_at":"2017-01-01T21:00:00.000000Z","updated_at":"2022-10-21T06:59:15.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15572,"is_featured":0,"title":"\u0130malat sanayi yat\u0131r\u0131m\u0131na te\u015fvik art\u0131r\u0131l\u0131yor","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\">H\u00fck\u00fcmet taraf\u0131ndan 16 Aral\u0131k 2016 tarihinde TBMM\u2019ye sevk edilen yeni \u201cTorba Kanun Tasar\u0131s\u0131\u201d Plan ve B\u00fct\u00e7e Komisyonu\u2019ndan ge\u00e7ti. Tasar\u0131 ile muhtelif alanlarda \u00f6nemli d\u00fczenlemeler yap\u0131l\u0131yor. A\u015fa\u011f\u0131da bu d\u00fczenlemelerden \u00f6zetle bahsedece\u011fiz ve vergi ile ilgili olanlara biraz daha ayr\u0131nt\u0131l\u0131 de\u011finece\u011fiz. <\/span><\/p>  <p><span class=\"large\">Yap\u0131lan d\u00fczenlemelerden en \u00f6nemlisi bu k\u00f6\u015fede s\u00fcrekli dile getirdi\u011fimiz \u00fczere yat\u0131r\u0131m ve istihdam\u0131 te\u015fvike y\u00f6nelik olanlar\u0131d\u0131r. Yaz\u0131n\u0131n ba\u015fl\u0131\u011f\u0131nda belirtilen d\u00fczenleme \u00f6zetle \u015f\u00f6yle;<\/span><\/p>  <p><span class=\"large\">Yat\u0131r\u0131mc\u0131lar\u0131n 2017 y\u0131l\u0131nda imalat sanayine y\u00f6nelik olarak yapacaklar\u0131 yat\u0131r\u0131m harcamalar\u0131na \u00f6zel te\u015fvik getiriliyor. \u0130lgili kanun maddesi Bakanlar Kurulu\u2019na verilen ve b\u00f6lgesine g\u00f6re ve stratejik yat\u0131r\u0131m olup olmamas\u0131na ve yat\u0131r\u0131m\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re farkl\u0131la\u015ft\u0131r\u0131lan yat\u0131r\u0131ma katk\u0131 oran\u0131 ve indirimli kurumlar vergisi uygulamas\u0131na ili\u015fkin oranlar \u00f6nemli \u00f6l\u00e7\u00fcde art\u0131r\u0131l\u0131yor. Halen 5. B\u00f6lge ve stratejik yat\u0131r\u0131mlar i\u00e7in y\u00fczde 55 olarak uygulanan yat\u0131r\u0131ma katk\u0131 oran\u0131 imalat sekt\u00f6r\u00fcnde bir y\u0131la mahsus yap\u0131lan yat\u0131r\u0131m harcamalar\u0131 i\u00e7in y\u00fczde 70\u2019e \u00e7\u0131kar\u0131l\u0131yor. Ayn\u0131 yat\u0131r\u0131mlar ve b\u00f6lge i\u00e7in y\u00fczde 90 olarak uygulanan indirimli kurumlar vergisi oran\u0131 y\u00fczde 100 olarak uygulan\u0131yor. Bu s\u0131n\u0131rlar yasada belirlenen \u00fcst s\u0131n\u0131rlar. Bunlar\u0131n hangi b\u00f6lge i\u00e7in ne \u015fekilde uygulanaca\u011f\u0131 tasar\u0131n\u0131n yasala\u015fmas\u0131 sonras\u0131nda \u00e7\u0131kar\u0131lacak Bakanlar Kurulu Karar\u0131 ile belirlenecek. Beklenen odur ki, yine b\u00f6lgelere g\u00f6re kademeli bir uygulama a\u00e7\u0131klanacak.<\/span><\/p>  <p><span class=\"large\">Bu uygulama ile Bakanlar Kurulunca maksimum oran\u0131n belirlendi\u011fi bir b\u00f6lge i\u00e7in yararlan\u0131lacak te\u015fviki bir \u00f6rnekle a\u00e7\u0131klamaya \u00e7al\u0131\u015fal\u0131m. Elbette bahse konu olacak, yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda imalat sanayinde yap\u0131lan bir yat\u0131r\u0131m harcamas\u0131 olmal\u0131. Bu harcaman\u0131n y\u00fczde 70\u2019i vergi avantaj\u0131 olarak kar\u015f\u0131lanm\u0131\u015f oluyor. \u00dcstelik bu avantaj yat\u0131r\u0131mc\u0131n\u0131n ba\u015fka kazan\u00e7lar\u0131 i\u00e7in de y\u00fczde 100 vergi indirimi olarak uygulanacak. \u00d6rne\u011fin yat\u0131r\u0131m te\u015fvik belgesi alm\u0131\u015f veya 2017 y\u0131l\u0131nda alacak olan bir m\u00fckellefin imalat sanayinde yapm\u0131\u015f oldu\u011fu yat\u0131r\u0131m harcamas\u0131 tutar\u0131 10 milyon TL olsun. Bu m\u00fckellef ayr\u0131ca di\u011fer faaliyetlerinden de 2017 y\u0131l\u0131nda 30 milyon TL vergiye tabi matrah mahiyetinde gelir elde etmi\u015f olsun. <\/span><\/p>  <p><span class=\"large\">Getirilen te\u015fvik ile bu m\u00fckellefin \u00f6deyece\u011fi vergi tutar\u0131 yap\u0131lan yat\u0131r\u0131m harcamas\u0131 tutar\u0131n\u0131n y\u00fczde 70 olan 7 milyon TL\u2019ye ula\u015f\u0131ncaya kadar di\u011fer kazan\u00e7lar\u0131 \u00fczerinden de vergi hesaplanmayacak. Bu m\u00fckellefin di\u011fer kazanc\u0131 nedeniyle normal \u015fartlarda \u00f6demesi gereken kurumlar vergisi (30 milyon x %20=) 6 milyon TL olacakt\u0131. Dolay\u0131s\u0131yla bu m\u00fckellefin yat\u0131r\u0131m d\u00f6neminde de yapt\u0131\u011f\u0131 yat\u0131r\u0131m harcamas\u0131 nedeniyle di\u011fer faaliyetlerinden elde etti\u011fi gelirlere uygulanabilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131 y\u00fczde 50\u2019den y\u00fczde 100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015f oldu\u011fundan hi\u00e7 kurumlar vergisi \u00f6demeyece\u011fi gibi, kalan 1 milyon TL\u2019lik k\u0131s\u0131m i\u00e7in de gelecek d\u00f6nemlerde vergi avantaj\u0131ndan yararlanabilecek. <\/span><\/p>  <p><span class=\"large\">\u015eayet te\u015fvik belgesinde yer alan yat\u0131r\u0131m b\u00fcy\u00fckl\u00fc\u011f\u00fc tutar\u0131 50 milyon TL veya \u00fczerinde ise o zaman m\u00fckellefin yararlanabilece\u011fi katk\u0131 tutar\u0131 yukar\u0131daki ayn\u0131 \u00f6rnek i\u00e7in 8 milyon TL olacak ve m\u00fckellef, gelecek d\u00f6nemlerde ilave 1 milyon TL daha vergi \u00f6dememe imkan\u0131na kavu\u015facak. <\/span><\/p>  <p><span class=\"large\">Getirilen d\u00fczenleme imalat sanayinde yat\u0131r\u0131m yapan veya yapacak olan m\u00fckellefler i\u00e7in \u00f6nemli avantaj getiriyor. Dikkat edilmesi gereken, bu avantaja konu yat\u0131r\u0131m\u0131n <\/span><br><span class=\"large\"> 2017 y\u0131l\u0131nda ger\u00e7ekle\u015ftirilen k\u0131sm\u0131 olmas\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>TASARIDA YER ALAN VERG\u0130YE \u0130L\u0130\u015eK\u0130N D\u0130\u011eER D\u00dcZENLEMELER\u0130N SATIRBA\u015eLARI <\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yap\u0131ld\u0131\u011f\u0131 yere bak\u0131lmaks\u0131z\u0131n vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmeleri sonucu lehe al\u0131nan paralar BSMV\u2019den istisna ediliyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan uluslararas\u0131 ihale konusu edilen yolcu ta\u015f\u0131ma i\u015fleri de d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetler kapsam\u0131nda damga vergisi ve har\u00e7tan istisna ediliyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ba\u011flama k\u00fct\u00fc\u011f\u00fcne kaydedilen gemi deniz ve i\u00e7 su ara\u00e7lar\u0131n\u0131n vize i\u015flemleri har\u00e7tan istisna hale getiriliyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda yap\u0131lan yaz\u0131l\u0131m ve gayrimaddi hak sat\u0131\u015f ve kiralamalar\u0131 KDV\u2019den istisna tutuluyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Belediye ve il \u00f6zel idarelerinin gayrimenkul teslimleri KDV\u2019den istisna ediliyor. Bu uygulama ge\u00e7mi\u015fe y\u00f6nelik olarak da geni\u015fletiliyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">G\u00fcmr\u00fck mevzuat\u0131 gere\u011fince eksik vergi \u00f6denmesi vs. nedenlerle el konulan ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n \u00d6TV eksikliklerinin giderilme esaslar\u0131 yeniden belirlenerek bu ara\u00e7lar\u0131n sahiplerine iadesine imkan sa\u011flan\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yabanc\u0131 bayrakl\u0131 gemilerin T\u00fcrk Uluslararas\u0131 Gemi Sicili\u2019ne giri\u015fleri te\u015fvik ediliyor. Ayr\u0131ca, T\u00fcrk Uluslararas\u0131 Gemi Sicili\u2019ne kaydedilen gemi ve yatlara ili\u015fkin istisnalar\u0131n kapsam\u0131 geni\u015fletiliyor ve sicilden \u00e7\u0131k\u0131\u015f da kolayla\u015ft\u0131r\u0131l\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sanayi sicil belgesini haiz k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletmelerin birle\u015fmeleri halinde kurumlar vergisi 3 y\u0131l i\u00e7in indirimli uygulanacak.<\/span><\/li>  <\/ul>  <p><strong><span class=\"large\">D\u0130\u011eER D\u00dcZENLEMELER<\/span><\/strong><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Emekli ikramiyelerinde 30 y\u0131ll\u0131k s\u0131n\u0131r Anayasa Mahkemesi karar\u0131 do\u011frultusunda kald\u0131r\u0131l\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Merkez Bankas\u0131 Para Politikas\u0131 Kurulu \u00e7al\u0131\u015fma esaslar\u0131 yeniden belirleniyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Evde bak\u0131m \u015fartlar\u0131n\u0131 gelir art\u0131\u015f\u0131 nedeniyle a\u015fanlar\u0131n cezal\u0131 durumlar\u0131nda iyile\u015fme sa\u011flan\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bireysel emeklilik \u015firketlerinde devlet katk\u0131s\u0131 \u00f6denmesinde zaman fark\u0131na dayal\u0131 ya\u015fanan teknik s\u0131k\u0131nt\u0131 nedeniyle ortaya \u00e7\u0131kan problem \u00e7\u00f6z\u00fcme kavu\u015fturuluyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gen\u00e7lik ve Spor, Maliye ve Milli E\u011fitim bakanl\u0131klar\u0131n\u0131n belirledi\u011fi \u015fartlar\u0131 sa\u011flayan vergi muafiyeti tan\u0131nm\u0131\u015f vak\u0131flara bedelsiz Hazine veya kamuya ait gayrimenkuller \u00fczerinde 49 y\u0131ll\u0131k irtifak hakk\u0131 verilebilecek.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">KOB\u0130\u2019lerin krediye ula\u015fma imkanlar\u0131 art\u0131r\u0131larak Kredi Garanti Fonu\u2019nun kefalet hacmi 250 milyar TL\u2019ye \u00e7\u0131kar\u0131l\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00c7ek senet bor\u00e7lular\u0131 i\u00e7in \u00f6demeleri kayd\u0131yla sicil aff\u0131 getiriliyor.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"imalat-sanayi-yatirimina-tesvik-artiriliyor","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"\u0130malat sanayi yat\u0131r\u0131m\u0131na te\u015fvik art\u0131r\u0131l\u0131yor","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":112,"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":15671,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15572,"locale":"tr","category_id":73,"title":"\u0130malat sanayi yat\u0131r\u0131m\u0131na te\u015fvik art\u0131r\u0131l\u0131yor","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\">H\u00fck\u00fcmet taraf\u0131ndan 16 Aral\u0131k 2016 tarihinde TBMM\u2019ye sevk edilen yeni \u201cTorba Kanun Tasar\u0131s\u0131\u201d Plan ve B\u00fct\u00e7e Komisyonu\u2019ndan ge\u00e7ti. Tasar\u0131 ile muhtelif alanlarda \u00f6nemli d\u00fczenlemeler yap\u0131l\u0131yor. A\u015fa\u011f\u0131da bu d\u00fczenlemelerden \u00f6zetle bahsedece\u011fiz ve vergi ile ilgili olanlara biraz daha ayr\u0131nt\u0131l\u0131 de\u011finece\u011fiz. <\/span><\/p>  <p><span class=\"large\">Yap\u0131lan d\u00fczenlemelerden en \u00f6nemlisi bu k\u00f6\u015fede s\u00fcrekli dile getirdi\u011fimiz \u00fczere yat\u0131r\u0131m ve istihdam\u0131 te\u015fvike y\u00f6nelik olanlar\u0131d\u0131r. Yaz\u0131n\u0131n ba\u015fl\u0131\u011f\u0131nda belirtilen d\u00fczenleme \u00f6zetle \u015f\u00f6yle;<\/span><\/p>  <p><span class=\"large\">Yat\u0131r\u0131mc\u0131lar\u0131n 2017 y\u0131l\u0131nda imalat sanayine y\u00f6nelik olarak yapacaklar\u0131 yat\u0131r\u0131m harcamalar\u0131na \u00f6zel te\u015fvik getiriliyor. \u0130lgili kanun maddesi Bakanlar Kurulu\u2019na verilen ve b\u00f6lgesine g\u00f6re ve stratejik yat\u0131r\u0131m olup olmamas\u0131na ve yat\u0131r\u0131m\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re farkl\u0131la\u015ft\u0131r\u0131lan yat\u0131r\u0131ma katk\u0131 oran\u0131 ve indirimli kurumlar vergisi uygulamas\u0131na ili\u015fkin oranlar \u00f6nemli \u00f6l\u00e7\u00fcde art\u0131r\u0131l\u0131yor. Halen 5. B\u00f6lge ve stratejik yat\u0131r\u0131mlar i\u00e7in y\u00fczde 55 olarak uygulanan yat\u0131r\u0131ma katk\u0131 oran\u0131 imalat sekt\u00f6r\u00fcnde bir y\u0131la mahsus yap\u0131lan yat\u0131r\u0131m harcamalar\u0131 i\u00e7in y\u00fczde 70\u2019e \u00e7\u0131kar\u0131l\u0131yor. Ayn\u0131 yat\u0131r\u0131mlar ve b\u00f6lge i\u00e7in y\u00fczde 90 olarak uygulanan indirimli kurumlar vergisi oran\u0131 y\u00fczde 100 olarak uygulan\u0131yor. Bu s\u0131n\u0131rlar yasada belirlenen \u00fcst s\u0131n\u0131rlar. Bunlar\u0131n hangi b\u00f6lge i\u00e7in ne \u015fekilde uygulanaca\u011f\u0131 tasar\u0131n\u0131n yasala\u015fmas\u0131 sonras\u0131nda \u00e7\u0131kar\u0131lacak Bakanlar Kurulu Karar\u0131 ile belirlenecek. Beklenen odur ki, yine b\u00f6lgelere g\u00f6re kademeli bir uygulama a\u00e7\u0131klanacak.<\/span><\/p>  <p><span class=\"large\">Bu uygulama ile Bakanlar Kurulunca maksimum oran\u0131n belirlendi\u011fi bir b\u00f6lge i\u00e7in yararlan\u0131lacak te\u015fviki bir \u00f6rnekle a\u00e7\u0131klamaya \u00e7al\u0131\u015fal\u0131m. Elbette bahse konu olacak, yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda imalat sanayinde yap\u0131lan bir yat\u0131r\u0131m harcamas\u0131 olmal\u0131. Bu harcaman\u0131n y\u00fczde 70\u2019i vergi avantaj\u0131 olarak kar\u015f\u0131lanm\u0131\u015f oluyor. \u00dcstelik bu avantaj yat\u0131r\u0131mc\u0131n\u0131n ba\u015fka kazan\u00e7lar\u0131 i\u00e7in de y\u00fczde 100 vergi indirimi olarak uygulanacak. \u00d6rne\u011fin yat\u0131r\u0131m te\u015fvik belgesi alm\u0131\u015f veya 2017 y\u0131l\u0131nda alacak olan bir m\u00fckellefin imalat sanayinde yapm\u0131\u015f oldu\u011fu yat\u0131r\u0131m harcamas\u0131 tutar\u0131 10 milyon TL olsun. Bu m\u00fckellef ayr\u0131ca di\u011fer faaliyetlerinden de 2017 y\u0131l\u0131nda 30 milyon TL vergiye tabi matrah mahiyetinde gelir elde etmi\u015f olsun. <\/span><\/p>  <p><span class=\"large\">Getirilen te\u015fvik ile bu m\u00fckellefin \u00f6deyece\u011fi vergi tutar\u0131 yap\u0131lan yat\u0131r\u0131m harcamas\u0131 tutar\u0131n\u0131n y\u00fczde 70 olan 7 milyon TL\u2019ye ula\u015f\u0131ncaya kadar di\u011fer kazan\u00e7lar\u0131 \u00fczerinden de vergi hesaplanmayacak. Bu m\u00fckellefin di\u011fer kazanc\u0131 nedeniyle normal \u015fartlarda \u00f6demesi gereken kurumlar vergisi (30 milyon x %20=) 6 milyon TL olacakt\u0131. Dolay\u0131s\u0131yla bu m\u00fckellefin yat\u0131r\u0131m d\u00f6neminde de yapt\u0131\u011f\u0131 yat\u0131r\u0131m harcamas\u0131 nedeniyle di\u011fer faaliyetlerinden elde etti\u011fi gelirlere uygulanabilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131 y\u00fczde 50\u2019den y\u00fczde 100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015f oldu\u011fundan hi\u00e7 kurumlar vergisi \u00f6demeyece\u011fi gibi, kalan 1 milyon TL\u2019lik k\u0131s\u0131m i\u00e7in de gelecek d\u00f6nemlerde vergi avantaj\u0131ndan yararlanabilecek. <\/span><\/p>  <p><span class=\"large\">\u015eayet te\u015fvik belgesinde yer alan yat\u0131r\u0131m b\u00fcy\u00fckl\u00fc\u011f\u00fc tutar\u0131 50 milyon TL veya \u00fczerinde ise o zaman m\u00fckellefin yararlanabilece\u011fi katk\u0131 tutar\u0131 yukar\u0131daki ayn\u0131 \u00f6rnek i\u00e7in 8 milyon TL olacak ve m\u00fckellef, gelecek d\u00f6nemlerde ilave 1 milyon TL daha vergi \u00f6dememe imkan\u0131na kavu\u015facak. <\/span><\/p>  <p><span class=\"large\">Getirilen d\u00fczenleme imalat sanayinde yat\u0131r\u0131m yapan veya yapacak olan m\u00fckellefler i\u00e7in \u00f6nemli avantaj getiriyor. Dikkat edilmesi gereken, bu avantaja konu yat\u0131r\u0131m\u0131n <\/span><br><span class=\"large\"> 2017 y\u0131l\u0131nda ger\u00e7ekle\u015ftirilen k\u0131sm\u0131 olmas\u0131d\u0131r.<\/span><\/p>  <p><span class=\"large\"><strong>TASARIDA YER ALAN VERG\u0130YE \u0130L\u0130\u015eK\u0130N D\u0130\u011eER D\u00dcZENLEMELER\u0130N SATIRBA\u015eLARI <\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yap\u0131ld\u0131\u011f\u0131 yere bak\u0131lmaks\u0131z\u0131n vadeli i\u015flem ve opsiyon s\u00f6zle\u015fmeleri sonucu lehe al\u0131nan paralar BSMV\u2019den istisna ediliyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kamu kurum ve kurulu\u015flar\u0131 taraf\u0131ndan uluslararas\u0131 ihale konusu edilen yolcu ta\u015f\u0131ma i\u015fleri de d\u00f6viz kazand\u0131r\u0131c\u0131 faaliyetler kapsam\u0131nda damga vergisi ve har\u00e7tan istisna ediliyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ba\u011flama k\u00fct\u00fc\u011f\u00fcne kaydedilen gemi deniz ve i\u00e7 su ara\u00e7lar\u0131n\u0131n vize i\u015flemleri har\u00e7tan istisna hale getiriliyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131nda yap\u0131lan yaz\u0131l\u0131m ve gayrimaddi hak sat\u0131\u015f ve kiralamalar\u0131 KDV\u2019den istisna tutuluyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Belediye ve il \u00f6zel idarelerinin gayrimenkul teslimleri KDV\u2019den istisna ediliyor. Bu uygulama ge\u00e7mi\u015fe y\u00f6nelik olarak da geni\u015fletiliyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">G\u00fcmr\u00fck mevzuat\u0131 gere\u011fince eksik vergi \u00f6denmesi vs. nedenlerle el konulan ta\u015f\u0131t ara\u00e7lar\u0131n\u0131n \u00d6TV eksikliklerinin giderilme esaslar\u0131 yeniden belirlenerek bu ara\u00e7lar\u0131n sahiplerine iadesine imkan sa\u011flan\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yabanc\u0131 bayrakl\u0131 gemilerin T\u00fcrk Uluslararas\u0131 Gemi Sicili\u2019ne giri\u015fleri te\u015fvik ediliyor. Ayr\u0131ca, T\u00fcrk Uluslararas\u0131 Gemi Sicili\u2019ne kaydedilen gemi ve yatlara ili\u015fkin istisnalar\u0131n kapsam\u0131 geni\u015fletiliyor ve sicilden \u00e7\u0131k\u0131\u015f da kolayla\u015ft\u0131r\u0131l\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sanayi sicil belgesini haiz k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletmelerin birle\u015fmeleri halinde kurumlar vergisi 3 y\u0131l i\u00e7in indirimli uygulanacak.<\/span><\/li>  <\/ul>  <p><strong><span class=\"large\">D\u0130\u011eER D\u00dcZENLEMELER<\/span><\/strong><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Emekli ikramiyelerinde 30 y\u0131ll\u0131k s\u0131n\u0131r Anayasa Mahkemesi karar\u0131 do\u011frultusunda kald\u0131r\u0131l\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Merkez Bankas\u0131 Para Politikas\u0131 Kurulu \u00e7al\u0131\u015fma esaslar\u0131 yeniden belirleniyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Evde bak\u0131m \u015fartlar\u0131n\u0131 gelir art\u0131\u015f\u0131 nedeniyle a\u015fanlar\u0131n cezal\u0131 durumlar\u0131nda iyile\u015fme sa\u011flan\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bireysel emeklilik \u015firketlerinde devlet katk\u0131s\u0131 \u00f6denmesinde zaman fark\u0131na dayal\u0131 ya\u015fanan teknik s\u0131k\u0131nt\u0131 nedeniyle ortaya \u00e7\u0131kan problem \u00e7\u00f6z\u00fcme kavu\u015fturuluyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gen\u00e7lik ve Spor, Maliye ve Milli E\u011fitim bakanl\u0131klar\u0131n\u0131n belirledi\u011fi \u015fartlar\u0131 sa\u011flayan vergi muafiyeti tan\u0131nm\u0131\u015f vak\u0131flara bedelsiz Hazine veya kamuya ait gayrimenkuller \u00fczerinde 49 y\u0131ll\u0131k irtifak hakk\u0131 verilebilecek.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">KOB\u0130\u2019lerin krediye ula\u015fma imkanlar\u0131 art\u0131r\u0131larak Kredi Garanti Fonu\u2019nun kefalet hacmi 250 milyar TL\u2019ye \u00e7\u0131kar\u0131l\u0131yor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00c7ek senet bor\u00e7lular\u0131 i\u00e7in \u00f6demeleri kayd\u0131yla sicil aff\u0131 getiriliyor.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"imalat-sanayi-yatirimina-tesvik-artiriliyor","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":"\u0130malat sanayi yat\u0131r\u0131m\u0131na te\u015fvik art\u0131r\u0131l\u0131yor","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":112,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}