{"status":true,"post":{"id":16289,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 10:05:55","created_at":"2017-04-09T21:00:00.000000Z","updated_at":"2022-10-21T07:05:55.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":16289,"is_featured":0,"title":"Nakdi sermaye art\u0131\u015flar\u0131na vergi te\u015fviki","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 10. maddesinin (1) bendi gere\u011fi olarak, \u201cFinans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere sermaye \u015firketlerinin ilgili hesap d\u00f6nemi i\u00e7inde, ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan\u201d bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n y\u00fczde 50\u2019si kurumlar vergisi beyannamesi \u00fczerinde ayr\u0131ca g\u00f6sterilmek ko\u015fuluyla kurum kazanc\u0131ndan indirim konusu yap\u0131labilmektedir.<\/span><\/p>  <p><span class=\"large\">I Seri No\u2019lu Kurumlar Vergisi Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde sermaye \u015firketlerinin sermaye yap\u0131lar\u0131n\u0131n g\u00fc\u00e7lendirilmesi amac\u0131yla getirilen bu d\u00fczenleme uyar\u0131nca indirime konu edilecek tutar\u0131n hesaplanmas\u0131nda 1 Temmuz 2015 tarihinden itibaren ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya bu tarihten itibaren yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden, ilgili hesap d\u00f6neminin sonuna kadar Kurumlar Vergisi Kanunu\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi h\u00fckm\u00fcne g\u00f6re hesaplanacak tutar dikkate al\u0131nacak. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu indirim uygulamas\u0131nda;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Nakdi sermaye art\u0131\u015f\u0131, sermaye \u015firketlerince ilgili hesap d\u00f6neminde ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi art\u0131\u015flar ile yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakdi olarak kar\u015f\u0131lanan k\u0131sm\u0131n\u0131, ticari krediler faiz oran\u0131 \u201cBankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131\u201d olarak dikkate al\u0131nacak olan ve TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan \u201cBankalarca A\u00e7\u0131lan Kredilere Uygulanan A\u011f\u0131rl\u0131kl\u0131 Ortalama Faiz Oranlar\u0131\u201dndan \u201cTicari Krediler (TL \u00fczerinden a\u00e7\u0131lan) (T\u00fczel Ki\u015fi KHK ve Kurumsal Kredi Kartlar\u0131 Hari\u00e7)\u201d faiz oran\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00fcre, ticaret siciline tescil edilen sermaye art\u0131r\u0131m\u0131n\u0131n nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131n\u0131n \u015firketin banka hesab\u0131na yat\u0131rd\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu (Nakden taahh\u00fct edilen sermayenin, sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarihten \u00f6nce \u015firketin banka hesab\u0131na yat\u0131r\u0131lan k\u0131sm\u0131 i\u00e7in tescil tarihinin i\u00e7inde bulundu\u011fu) aydan hesap d\u00f6neminin sonuna kadar ay say\u0131s\u0131n\u0131n 12 aya olan oran\u0131n\u0131, ifade etmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130ndirime konu edilecek tutar\u0131n hesaplanmas\u0131nda; mevcut sermaye \u015firketlerinde \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131, yeni kurulan sermaye \u015firketlerinde ise \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 i\u00e7in indirim uygulamas\u0131ndan yararlanmas\u0131 m\u00fcmk\u00fcn de\u011fildir. <\/span><\/p>  <p><span class=\"large\">Ancak;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortaklarca veya Kurumlar Vergisi Kanunu\u2019nun 12. maddesi kapsam\u0131nda ortaklarla ili\u015fkili olan ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u015eirkete nakdi sermaye d\u0131\u015f\u0131nda hisse senedi, tahvil veya bono gibi k\u0131ymetlerin konulmas\u0131 suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131, indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Nakdi sermaye art\u0131\u015f\u0131 \u00fczerinden, indirimden yararlan\u0131lan y\u0131l i\u00e7in TCMB taraf\u0131ndan en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n Bakanlar Kurulunca belirlenen orana isabet eden k\u0131sm\u0131 ilgili d\u00f6nem kurum kazanc\u0131ndan indirilecek.<\/span><\/p>  <p><span class=\"large\">\u0130ndirim uygulamas\u0131nda, art\u0131r\u0131lan sermayenin hesap d\u00f6nemi i\u00e7erisinde ortaklarca nakit olarak \u00f6dendi\u011fi ay kesri tam ay say\u0131lmak suretiyle y\u0131l\u0131n kalan s\u00fcresi i\u00e7in k\u0131st d\u00f6nem esas\u0131na g\u00f6re indirim tutar\u0131 hesaplanacak.<\/span><\/p>  \t\t\t\t","slug":"nakdi-sermaye-artislarina-vergi-tesviki","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Nakdi sermaye art\u0131\u015flar\u0131na vergi te\u015fviki","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":145,"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":16388,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":16289,"locale":"tr","category_id":73,"title":"Nakdi sermaye art\u0131\u015flar\u0131na vergi te\u015fviki","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 10. maddesinin (1) bendi gere\u011fi olarak, \u201cFinans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere sermaye \u015firketlerinin ilgili hesap d\u00f6nemi i\u00e7inde, ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan\u201d bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n y\u00fczde 50\u2019si kurumlar vergisi beyannamesi \u00fczerinde ayr\u0131ca g\u00f6sterilmek ko\u015fuluyla kurum kazanc\u0131ndan indirim konusu yap\u0131labilmektedir.<\/span><\/p>  <p><span class=\"large\">I Seri No\u2019lu Kurumlar Vergisi Genel Tebli\u011fi\u2019nde yer alan a\u00e7\u0131klamalar \u00e7er\u00e7evesinde sermaye \u015firketlerinin sermaye yap\u0131lar\u0131n\u0131n g\u00fc\u00e7lendirilmesi amac\u0131yla getirilen bu d\u00fczenleme uyar\u0131nca indirime konu edilecek tutar\u0131n hesaplanmas\u0131nda 1 Temmuz 2015 tarihinden itibaren ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131 veya bu tarihten itibaren yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden, ilgili hesap d\u00f6neminin sonuna kadar Kurumlar Vergisi Kanunu\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi h\u00fckm\u00fcne g\u00f6re hesaplanacak tutar dikkate al\u0131nacak. <\/span><\/p>  <p><span class=\"large\">S\u00f6z konusu indirim uygulamas\u0131nda;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Nakdi sermaye art\u0131\u015f\u0131, sermaye \u015firketlerince ilgili hesap d\u00f6neminde ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi art\u0131\u015flar ile yeni kurulan sermaye \u015firketlerinde \u00f6denmi\u015f sermayenin nakdi olarak kar\u015f\u0131lanan k\u0131sm\u0131n\u0131, ticari krediler faiz oran\u0131 \u201cBankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131\u201d olarak dikkate al\u0131nacak olan ve TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan \u201cBankalarca A\u00e7\u0131lan Kredilere Uygulanan A\u011f\u0131rl\u0131kl\u0131 Ortalama Faiz Oranlar\u0131\u201dndan \u201cTicari Krediler (TL \u00fczerinden a\u00e7\u0131lan) (T\u00fczel Ki\u015fi KHK ve Kurumsal Kredi Kartlar\u0131 Hari\u00e7)\u201d faiz oran\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">S\u00fcre, ticaret siciline tescil edilen sermaye art\u0131r\u0131m\u0131n\u0131n nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131n\u0131n \u015firketin banka hesab\u0131na yat\u0131rd\u0131\u011f\u0131 tarihin i\u00e7inde bulundu\u011fu (Nakden taahh\u00fct edilen sermayenin, sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n ticaret siciline tescil edildi\u011fi tarihten \u00f6nce \u015firketin banka hesab\u0131na yat\u0131r\u0131lan k\u0131sm\u0131 i\u00e7in tescil tarihinin i\u00e7inde bulundu\u011fu) aydan hesap d\u00f6neminin sonuna kadar ay say\u0131s\u0131n\u0131n 12 aya olan oran\u0131n\u0131, ifade etmektedir.<\/span><\/li>  <\/ul>  <p><span class=\"large\">\u0130ndirime konu edilecek tutar\u0131n hesaplanmas\u0131nda; mevcut sermaye \u015firketlerinde \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\u0131ndaki nakdi sermaye art\u0131\u015flar\u0131, yeni kurulan sermaye \u015firketlerinde ise \u00f6denmi\u015f sermayenin nakit olarak kar\u015f\u0131lanan k\u0131sm\u0131 i\u00e7in indirim uygulamas\u0131ndan yararlanmas\u0131 m\u00fcmk\u00fcn de\u011fildir. <\/span><\/p>  <p><span class=\"large\">Ancak;<\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ortaklarca veya Kurumlar Vergisi Kanunu\u2019nun 12. maddesi kapsam\u0131nda ortaklarla ili\u015fkili olan ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131,<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u015eirkete nakdi sermaye d\u0131\u015f\u0131nda hisse senedi, tahvil veya bono gibi k\u0131ymetlerin konulmas\u0131 suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131\u015flar\u0131, indirim tutar\u0131n\u0131n hesaplanmas\u0131nda dikkate al\u0131nmayacak.<\/span><\/li>  <\/ul>  <p><span class=\"large\">Nakdi sermaye art\u0131\u015f\u0131 \u00fczerinden, indirimden yararlan\u0131lan y\u0131l i\u00e7in TCMB taraf\u0131ndan en son a\u00e7\u0131klanan ticari krediler faiz oran\u0131 dikkate al\u0131narak, ilgili hesap d\u00f6neminin sonuna kadar hesaplanan tutar\u0131n Bakanlar Kurulunca belirlenen orana isabet eden k\u0131sm\u0131 ilgili d\u00f6nem kurum kazanc\u0131ndan indirilecek.<\/span><\/p>  <p><span class=\"large\">\u0130ndirim uygulamas\u0131nda, art\u0131r\u0131lan sermayenin hesap d\u00f6nemi i\u00e7erisinde ortaklarca nakit olarak \u00f6dendi\u011fi ay kesri tam ay say\u0131lmak suretiyle y\u0131l\u0131n kalan s\u00fcresi i\u00e7in k\u0131st d\u00f6nem esas\u0131na g\u00f6re indirim tutar\u0131 hesaplanacak.<\/span><\/p>  \t\t\t\t","slug":"nakdi-sermaye-artislarina-vergi-tesviki","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":"Nakdi sermaye art\u0131\u015flar\u0131na vergi te\u015fviki","meta_description":"Dr. Veysi Sevi\u011f","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":145,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}