{"status":true,"post":{"id":12524,"user_id":13,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:17:21","created_at":"2015-08-05T21:00:00.000000Z","updated_at":"2022-10-21T06:17:21.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":12524,"is_featured":0,"title":"Nakit sermaye art\u0131r\u0131m\u0131nda indirim oranlar\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

\u00dclkemizde kurumlar\u0131n \u00f6zkaynak yetersizli\u011fi ile ya\u015fanan finansman sorunlar\u0131n\u0131 a\u015fabilmelerini sa\u011flamak \u00fczere Kurumlar Vergisi Kanunu\u2019nun 10\u2019uncu maddesinin birinci f\u0131kras\u0131na (i) bendi eklenmi\u015f bulunmaktad\u0131r.<\/span><\/p>

Buna g\u00f6re, <\/span>finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere sermaye \u015firketleri \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\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 bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131 dikkate al\u0131narak hesap d\u00f6neminin sonun kadar hesaplanan tutar\u0131n y\u00fczde 50\u2019si;<\/span>Kurumlar Vergisi matrah\u0131n\u0131n tespitinde beyanname \u00fczerinde ayr\u0131ca g\u00f6sterilmek suretiyle kurum kazanc\u0131ndan indirim konusu yap\u0131labilecektir.<\/span><\/p>

Bu indirimden; sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n veya ilk kurulu\u015f a\u015famas\u0131nda ana s\u00f6zle\u015fmenin tescil edildi\u011fi hesap d\u00f6neminden itibaren ba\u015flan\u0131larak izleyen her bir d\u00f6nem i\u00e7in ayr\u0131 ay\u0131r yararlan\u0131lacakt\u0131r. Ancak sonraki d\u00f6nemlerde sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131 halinde azalt\u0131lan sermaye tutar\u0131 indirim hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/span><\/p>

S\u00f6z\u00fc edilen d\u00fczenleme uyar\u0131nca belirlenmi\u015f bulunan y\u00fczde 50 oran\u0131n\u0131 \u015firketlerin aktif b\u00fcy\u00fckl\u00fckleri, ortaklar\u0131n\u0131n hukuki niteli\u011fi, \u00e7al\u0131\u015fan personel say\u0131lar\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131latlar\u0131na g\u00f6re veya sermayenin kullan\u0131ld\u0131\u011f\u0131 yat\u0131r\u0131mdan elde edilen gelirlerin kurumun esas faaliyeti kapsam\u0131nda olmayan faiz, k\u00e2r pay\u0131, lisans \u00fccreti, menkul k\u0131ymet sat\u0131\u015f geliri gibi pasif nitelikli gelirden olu\u015fmas\u0131na g\u00f6re ya da sermayenin kullan\u0131ld\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131n te\u015fvik belgeli olup olmad\u0131\u011f\u0131na veyahut makine ve te\u00e7hizat veya arsa arazi yat\u0131r\u0131mlar\u0131 i\u00e7in sermayenin kullan\u0131ld\u0131\u011f\u0131 alanlar itibariyle ya da b\u00f6lgeler, sekt\u00f6rler ve i\u015f kollar\u0131 itibariyle ayr\u0131 ayr\u0131 s\u0131f\u0131ra kadar indirmeye veya y\u00fczde 100\u2019e kadar art\u0131rmaya; halka a\u00e7\u0131k sermaye \u015firketleri i\u00e7in halka a\u00e7\u0131kl\u0131k oran\u0131na g\u00f6re y\u00fczde 50\u2019ye kadar farkl\u0131 oranlar uygulatmaya Bakanlar Kurulu yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. <\/span><\/p>

Bakanlar Kurulu\u2019nun 26 Haziran 2015 g\u00fcn ve 2015\/7910 say\u0131l\u0131 karar\u0131 eki ile yap\u0131lan belirleme uyar\u0131nca 1 Temmuz 2015 tarihinden ge\u00e7erli olmak \u00fczere; 6637 say\u0131l\u0131 Kanun\u2019un 8\u2019inci maddesiyle belirlenmi\u015f y\u00fczde 50 oran\u0131na; <\/span><\/p>

* Paylar\u0131 borsada i\u015flem g\u00f6ren halka a\u00e7\u0131k sermaye \u015firketlerinden, indirimden yararlan\u0131lan y\u0131l\u0131n son g\u00fcn\u00fc itibariyle Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikli pay olarak izlenen paylar\u0131n nominal tutar\u0131n\u0131n ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye oran\u0131;<\/span><\/p>

- Y\u00fczde 50 ve daha az olanlar i\u00e7in 25 puan,<\/span><\/p>

- Y\u00fczde 50\u2019nin \u00fczerinde olanlar i\u00e7in 50 puan, <\/span><\/p>

* Nakdi olarak art\u0131r\u0131lan sermayenin, yat\u0131r\u0131m te\u015fvik belgeli \u00fcretim ve sanayi tesisleri ile bu tesislere ait makine ve te\u00e7hizat yat\u0131r\u0131mlarda 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 25 puan eklenecektir.<\/span><\/p>

* Kurumlar Vergisi Kanunu\u2019nun 10\u2019uncu maddesinin 1\u2019inci f\u0131kras\u0131n\u0131n (\u0131) bendi uyar\u0131nca;<\/span><\/p>

* 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 (s\u0131f\u0131r), <\/span><\/p>

* 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 (s\u0131f\u0131r)<\/span><\/p>

* 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 (s\u0131f\u0131r),<\/span><\/p>

* Arsa ve arazi yat\u0131r\u0131m\u0131 yapan sermaye \u015firketlerinde arsa ve arazi yat\u0131r\u0131m\u0131na tekab\u00fcl eden tutarl\u0131 s\u0131n\u0131rl\u0131 olmak \u00fczere y\u00fczde 0 (s\u0131f\u0131r),<\/span><\/p>

* 5520 Say\u0131l\u0131 Kanun\u2019un 10\u2019uncu maddesinin 1\u2019inci f\u0131kras\u0131n\u0131n (\u0131) bendinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 1 Temmuz 2015 tarihine kadar olan d\u00f6nemde, sermaye azalt\u0131m\u0131na gidilmi\u015f olmas\u0131 halinde, azalt\u0131lan sermaye tutar\u0131na tekab\u00fcl eden tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere y\u00fczde 0 (s\u0131f\u0131r) olarak uygulanacakt\u0131r. <\/span><\/p>

Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklananlar dahil olmak \u00fczere, sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan veya bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan ya da ortaklar veya ortaklarla ili\u015fkili ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131r\u0131mlar\u0131 indirim hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/span><\/p> \t\t\t\t","slug":"nakit-sermaye-artiriminda-indirim-oranlari","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Nakit sermaye art\u0131r\u0131m\u0131nda indirim oranlar\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","news_cover_min":null,"news_cover":null,"news_video_min":null,"news_video":null,"view_count":1060,"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":12623,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":12524,"locale":"tr","category_id":73,"title":"Nakit sermaye art\u0131r\u0131m\u0131nda indirim oranlar\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

\u00dclkemizde kurumlar\u0131n \u00f6zkaynak yetersizli\u011fi ile ya\u015fanan finansman sorunlar\u0131n\u0131 a\u015fabilmelerini sa\u011flamak \u00fczere Kurumlar Vergisi Kanunu\u2019nun 10\u2019uncu maddesinin birinci f\u0131kras\u0131na (i) bendi eklenmi\u015f bulunmaktad\u0131r.<\/span><\/p>

Buna g\u00f6re, <\/span>finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6rlerinde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere sermaye \u015firketleri \u00e7\u0131kar\u0131lm\u0131\u015f sermaye tutarlar\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 bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131 dikkate al\u0131narak hesap d\u00f6neminin sonun kadar hesaplanan tutar\u0131n y\u00fczde 50\u2019si;<\/span>Kurumlar Vergisi matrah\u0131n\u0131n tespitinde beyanname \u00fczerinde ayr\u0131ca g\u00f6sterilmek suretiyle kurum kazanc\u0131ndan indirim konusu yap\u0131labilecektir.<\/span><\/p>

Bu indirimden; sermaye art\u0131r\u0131m\u0131na ili\u015fkin karar\u0131n veya ilk kurulu\u015f a\u015famas\u0131nda ana s\u00f6zle\u015fmenin tescil edildi\u011fi hesap d\u00f6neminden itibaren ba\u015flan\u0131larak izleyen her bir d\u00f6nem i\u00e7in ayr\u0131 ay\u0131r yararlan\u0131lacakt\u0131r. Ancak sonraki d\u00f6nemlerde sermaye azalt\u0131m\u0131 yap\u0131lmas\u0131 halinde azalt\u0131lan sermaye tutar\u0131 indirim hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/span><\/p>

S\u00f6z\u00fc edilen d\u00fczenleme uyar\u0131nca belirlenmi\u015f bulunan y\u00fczde 50 oran\u0131n\u0131 \u015firketlerin aktif b\u00fcy\u00fckl\u00fckleri, ortaklar\u0131n\u0131n hukuki niteli\u011fi, \u00e7al\u0131\u015fan personel say\u0131lar\u0131 ve y\u0131ll\u0131k net sat\u0131\u015f has\u0131latlar\u0131na g\u00f6re veya sermayenin kullan\u0131ld\u0131\u011f\u0131 yat\u0131r\u0131mdan elde edilen gelirlerin kurumun esas faaliyeti kapsam\u0131nda olmayan faiz, k\u00e2r pay\u0131, lisans \u00fccreti, menkul k\u0131ymet sat\u0131\u015f geliri gibi pasif nitelikli gelirden olu\u015fmas\u0131na g\u00f6re ya da sermayenin kullan\u0131ld\u0131\u011f\u0131 yat\u0131r\u0131mlar\u0131n te\u015fvik belgeli olup olmad\u0131\u011f\u0131na veyahut makine ve te\u00e7hizat veya arsa arazi yat\u0131r\u0131mlar\u0131 i\u00e7in sermayenin kullan\u0131ld\u0131\u011f\u0131 alanlar itibariyle ya da b\u00f6lgeler, sekt\u00f6rler ve i\u015f kollar\u0131 itibariyle ayr\u0131 ayr\u0131 s\u0131f\u0131ra kadar indirmeye veya y\u00fczde 100\u2019e kadar art\u0131rmaya; halka a\u00e7\u0131k sermaye \u015firketleri i\u00e7in halka a\u00e7\u0131kl\u0131k oran\u0131na g\u00f6re y\u00fczde 50\u2019ye kadar farkl\u0131 oranlar uygulatmaya Bakanlar Kurulu yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r. <\/span><\/p>

Bakanlar Kurulu\u2019nun 26 Haziran 2015 g\u00fcn ve 2015\/7910 say\u0131l\u0131 karar\u0131 eki ile yap\u0131lan belirleme uyar\u0131nca 1 Temmuz 2015 tarihinden ge\u00e7erli olmak \u00fczere; 6637 say\u0131l\u0131 Kanun\u2019un 8\u2019inci maddesiyle belirlenmi\u015f y\u00fczde 50 oran\u0131na; <\/span><\/p>

* Paylar\u0131 borsada i\u015flem g\u00f6ren halka a\u00e7\u0131k sermaye \u015firketlerinden, indirimden yararlan\u0131lan y\u0131l\u0131n son g\u00fcn\u00fc itibariyle Merkezi Kay\u0131t Kurulu\u015fu A.\u015e. nezdinde borsada i\u015flem g\u00f6rebilir nitelikli pay olarak izlenen paylar\u0131n nominal tutar\u0131n\u0131n ticaret siciline tescil edilmi\u015f olan \u00f6denmi\u015f veya \u00e7\u0131kar\u0131lm\u0131\u015f sermaye oran\u0131;<\/span><\/p>

- Y\u00fczde 50 ve daha az olanlar i\u00e7in 25 puan,<\/span><\/p>

- Y\u00fczde 50\u2019nin \u00fczerinde olanlar i\u00e7in 50 puan, <\/span><\/p>

* Nakdi olarak art\u0131r\u0131lan sermayenin, yat\u0131r\u0131m te\u015fvik belgeli \u00fcretim ve sanayi tesisleri ile bu tesislere ait makine ve te\u00e7hizat yat\u0131r\u0131mlarda 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 25 puan eklenecektir.<\/span><\/p>

* Kurumlar Vergisi Kanunu\u2019nun 10\u2019uncu maddesinin 1\u2019inci f\u0131kras\u0131n\u0131n (\u0131) bendi uyar\u0131nca;<\/span><\/p>

* 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 (s\u0131f\u0131r), <\/span><\/p>

* 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 (s\u0131f\u0131r)<\/span><\/p>

* 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 (s\u0131f\u0131r),<\/span><\/p>

* Arsa ve arazi yat\u0131r\u0131m\u0131 yapan sermaye \u015firketlerinde arsa ve arazi yat\u0131r\u0131m\u0131na tekab\u00fcl eden tutarl\u0131 s\u0131n\u0131rl\u0131 olmak \u00fczere y\u00fczde 0 (s\u0131f\u0131r),<\/span><\/p>

* 5520 Say\u0131l\u0131 Kanun\u2019un 10\u2019uncu maddesinin 1\u2019inci f\u0131kras\u0131n\u0131n (\u0131) bendinin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi 1 Temmuz 2015 tarihine kadar olan d\u00f6nemde, sermaye azalt\u0131m\u0131na gidilmi\u015f olmas\u0131 halinde, azalt\u0131lan sermaye tutar\u0131na tekab\u00fcl eden tutarla s\u0131n\u0131rl\u0131 olmak \u00fczere y\u00fczde 0 (s\u0131f\u0131r) olarak uygulanacakt\u0131r. <\/span><\/p>

Sermaye \u015firketlerine nakit d\u0131\u015f\u0131ndaki varl\u0131k devirlerinden kaynaklananlar dahil olmak \u00fczere, sermaye \u015firketlerinin birle\u015fme, devir ve b\u00f6l\u00fcnme i\u015flemlerine taraf olmalar\u0131ndan veya bilan\u00e7oda yer alan \u00f6z sermaye kalemlerinin sermayeye eklenmesinden kaynaklanan ya da ortaklar veya ortaklarla ili\u015fkili ki\u015filerce kredi kullan\u0131lmak veya bor\u00e7 al\u0131nmak suretiyle ger\u00e7ekle\u015ftirilen sermaye art\u0131r\u0131mlar\u0131 indirim hesaplamas\u0131nda dikkate al\u0131nmayacakt\u0131r.<\/span><\/p> \t\t\t\t","slug":"nakit-sermaye-artiriminda-indirim-oranlari","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":"Nakit sermaye art\u0131r\u0131m\u0131nda indirim oranlar\u0131","meta_description":"DR. VEYS\u0130 SEV\u0130\u011e","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1060,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}