{"status":true,"post":{"id":15315,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-21 09:56:03","created_at":"2016-12-04T21:00:00.000000Z","updated_at":"2022-10-21T06:56:03.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":15315,"is_featured":0,"title":"Proje Bazl\u0131 Yat\u0131r\u0131m Te\u015fviki uygulama esaslar\u0131 belli oldu","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\">Son g\u00fcnlerde d\u00f6viz kurundaki h\u0131zl\u0131 y\u00fckseli\u015f, s\u00fcregelen faiz indirme y\u00fckseltme tart\u0131\u015fmalar\u0131 aras\u0131nda daha az dikkati \u00e7eken ama bizce \u00fclke ekonomisi ve kalk\u0131nmas\u0131 a\u00e7\u0131s\u0131ndan son derece \u00f6nemli olan proje bazl\u0131 yat\u0131r\u0131m te\u015fvik sistemi uygulama esaslar\u0131na ili\u015fkin Bakanlar Kurulu Karar\u0131 yay\u0131nland\u0131. Biz bu k\u00f6\u015fede konuya ili\u015fkin Kanun hen\u00fcz TBMM\u2019de kabul edilmeden bir bilgilendirme yapm\u0131\u015ft\u0131k. \u015eimdi yasal stat\u00fcs\u00fc ve uygulama esaslar\u0131 belli olan bu d\u00fczenlemeye ili\u015fkin detaylar\u0131 \u00f6nemine binaen tekrar hat\u0131rlatmak istiyoruz. <\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin yasal h\u00fck\u00fcm 7\/9\/2016 tarihli Resmi Gazete\u2019de yay\u0131nlanan 6745 say\u0131l\u0131 Kanun\u2019un 80. maddesi ile getirildi. Bakanlar Kurulu bu h\u00fckm\u00fcn uygulanmas\u0131 ile ilgili esaslar\u0131 26\/11\/2016 tarihli Resmi Gazete\u2019de yay\u0131nlanan Bakanlar Kurulu Karar\u0131 ile belirledi. D\u00fczenlemenin en \u00f6nemli yan\u0131 belirlenen konularda davet usul\u00fc veya \u00f6nceden yap\u0131lan duyuruya ili\u015fkin ba\u015fvuranlar aras\u0131ndan uygun g\u00f6r\u00fclen yat\u0131r\u0131mc\u0131 veya yat\u0131r\u0131mc\u0131lara verilecek te\u015fvikler ayr\u0131 bir Bakanlar Kurulu Karar\u0131 ile belirlenecek. B\u00f6ylece yat\u0131r\u0131m\u0131n \u00f6nemine binaen \u00f6zel \u015fartlar ve s\u0131n\u0131rlamalar konulabilecek. Bu sayede en gerekli olan do\u011fru proje do\u011fru ve gerekli te\u015fvik unsurlar\u0131 ile desteklenmi\u015f olacak. <\/span><\/p>  <p><span class=\"large\"><strong>GENEL ESASLAR<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bunun i\u00e7in asgari sabit yat\u0131r\u0131m b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fcn 100 milyon ABD Dolar\u0131 veya muadili olmas\u0131 gerekiyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sabit yat\u0131r\u0131m b\u00fcy\u00fckl\u00fc\u011f\u00fcnden kas\u0131t arazi-arsa, bina-in\u015faat, makina te\u00e7hizat ve di\u011fer yat\u0131r\u0131m harcamas\u0131 kalemlerinin toplam\u0131n\u0131 ifade ediyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bakanl\u0131k yat\u0131r\u0131m yapacak olan bir veya birden fazla firmay\u0131 davet edebilece\u011fi gibi, yap\u0131lan duyuru i\u00e7in bizzat yat\u0131r\u0131mc\u0131lar da ba\u015f vurabilecektir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>DESTEKLENECEK PROJELER\u0130N TA\u015eIMASI GEREKEN \u00d6ZELL\u0130KLER<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00dclkemizin mevcut veya gelecekte ortaya \u00e7\u0131kabilecek ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lama.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Arz g\u00fcvenli\u011fini sa\u011flama.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">D\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltma.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Teknolojik d\u00f6n\u00fc\u015f\u00fcm\u00fc sa\u011flama.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yenilik\u00e7i olma.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ar-Ge yo\u011fun ve katma de\u011feri y\u00fcksek olma.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>SA\u011eLANAB\u0130LECEK DESTEKLER<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar Vergisi oran\u0131n\u0131n y\u00fczde 100\u2019e kadar indirimli uygulanmas\u0131, yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131 y\u00fczde 200\u2019e kadar belirlenebilmesi ve yat\u0131r\u0131m\u0131n i\u015fletmeye ge\u00e7ti\u011fi d\u00f6nemler i\u00e7in 10 hesap d\u00f6nemine kadar Kurumlar Vergisi istisnas\u0131 getirilebilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 80\u2019inci maddesinde yer alan Gelir Vergisi Stopaj\u0131 Te\u015fviki\u2019nden yararland\u0131r\u0131lmas\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">G\u00fcmr\u00fck vergisi muafiyeti tan\u0131nabilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m\u0131n Hazine ta\u015f\u0131nmaz\u0131 \u00fczerinde yap\u0131lmas\u0131 halinde, belirlenecek yat\u0131r\u0131mc\u0131 lehine do\u011frudan, has\u0131lat pay\u0131 al\u0131nmaks\u0131z\u0131n, 49 y\u0131l s\u00fcreyle bedelsiz irtifak hakk\u0131 tesisi veya kullanma izni verilmesi ve yat\u0131r\u0131m\u0131n tamamlanmas\u0131 ve \u00f6ng\u00f6r\u00fclen istihdam\u0131n 5 y\u0131l sa\u011flanmas\u0131 \u015fart\u0131yla Hazine ta\u015f\u0131nmaz\u0131n\u0131n talep edilmesi halinde bedelsiz devredilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131na ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n 10 y\u0131la kadar sigorta primi i\u015fveren hissesinin kar\u015f\u0131lanmas\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fletme d\u00f6neminde yat\u0131r\u0131ma ili\u015fkin enerji t\u00fcketim harcamalar\u0131n\u0131n y\u00fczde 50\u2019sine kadar\u0131n\u0131n en fazla 10 y\u0131la kadar kar\u015f\u0131lanmas\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sabit yat\u0131r\u0131m tutar\u0131n\u0131n finansman\u0131nda kullan\u0131lan yat\u0131r\u0131m kredisi i\u00e7in 10 y\u0131la kadar faiz veya k\u00e2r pay\u0131 deste\u011fi ya da hibe deste\u011fi sa\u011flanmas\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m i\u00e7in \u00f6zel \u00f6nem ta\u015f\u0131yan, belirlenen say\u0131da her bir nitelikli personel i\u00e7in 5 y\u0131l\u0131 ge\u00e7memek \u00fczere, asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n 20 kat\u0131na kadar \u00fccret deste\u011fi verilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m tutar\u0131n\u0131n y\u00fczde 49\u2019unu ge\u00e7memek \u00fczere ve edinilen paylar\u0131n 10 y\u0131l i\u00e7erisinde halka arz veya yat\u0131r\u0131mc\u0131ya sat\u0131\u015f \u015fart\u0131yla yat\u0131r\u0131ma ortak olunmas\u0131.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"proje-bazli-yatirim-tesviki-uygulama-esaslari-belli-oldu","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Proje Bazl\u0131 Yat\u0131r\u0131m Te\u015fviki uygulama esaslar\u0131 belli oldu","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":124,"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":15414,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":15315,"locale":"tr","category_id":73,"title":"Proje Bazl\u0131 Yat\u0131r\u0131m Te\u015fviki uygulama esaslar\u0131 belli oldu","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\">Son g\u00fcnlerde d\u00f6viz kurundaki h\u0131zl\u0131 y\u00fckseli\u015f, s\u00fcregelen faiz indirme y\u00fckseltme tart\u0131\u015fmalar\u0131 aras\u0131nda daha az dikkati \u00e7eken ama bizce \u00fclke ekonomisi ve kalk\u0131nmas\u0131 a\u00e7\u0131s\u0131ndan son derece \u00f6nemli olan proje bazl\u0131 yat\u0131r\u0131m te\u015fvik sistemi uygulama esaslar\u0131na ili\u015fkin Bakanlar Kurulu Karar\u0131 yay\u0131nland\u0131. Biz bu k\u00f6\u015fede konuya ili\u015fkin Kanun hen\u00fcz TBMM\u2019de kabul edilmeden bir bilgilendirme yapm\u0131\u015ft\u0131k. \u015eimdi yasal stat\u00fcs\u00fc ve uygulama esaslar\u0131 belli olan bu d\u00fczenlemeye ili\u015fkin detaylar\u0131 \u00f6nemine binaen tekrar hat\u0131rlatmak istiyoruz. <\/span><\/p>  <p><span class=\"large\">Konuya ili\u015fkin yasal h\u00fck\u00fcm 7\/9\/2016 tarihli Resmi Gazete\u2019de yay\u0131nlanan 6745 say\u0131l\u0131 Kanun\u2019un 80. maddesi ile getirildi. Bakanlar Kurulu bu h\u00fckm\u00fcn uygulanmas\u0131 ile ilgili esaslar\u0131 26\/11\/2016 tarihli Resmi Gazete\u2019de yay\u0131nlanan Bakanlar Kurulu Karar\u0131 ile belirledi. D\u00fczenlemenin en \u00f6nemli yan\u0131 belirlenen konularda davet usul\u00fc veya \u00f6nceden yap\u0131lan duyuruya ili\u015fkin ba\u015fvuranlar aras\u0131ndan uygun g\u00f6r\u00fclen yat\u0131r\u0131mc\u0131 veya yat\u0131r\u0131mc\u0131lara verilecek te\u015fvikler ayr\u0131 bir Bakanlar Kurulu Karar\u0131 ile belirlenecek. B\u00f6ylece yat\u0131r\u0131m\u0131n \u00f6nemine binaen \u00f6zel \u015fartlar ve s\u0131n\u0131rlamalar konulabilecek. Bu sayede en gerekli olan do\u011fru proje do\u011fru ve gerekli te\u015fvik unsurlar\u0131 ile desteklenmi\u015f olacak. <\/span><\/p>  <p><span class=\"large\"><strong>GENEL ESASLAR<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bunun i\u00e7in asgari sabit yat\u0131r\u0131m b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fcn 100 milyon ABD Dolar\u0131 veya muadili olmas\u0131 gerekiyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sabit yat\u0131r\u0131m b\u00fcy\u00fckl\u00fc\u011f\u00fcnden kas\u0131t arazi-arsa, bina-in\u015faat, makina te\u00e7hizat ve di\u011fer yat\u0131r\u0131m harcamas\u0131 kalemlerinin toplam\u0131n\u0131 ifade ediyor.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Bakanl\u0131k yat\u0131r\u0131m yapacak olan bir veya birden fazla firmay\u0131 davet edebilece\u011fi gibi, yap\u0131lan duyuru i\u00e7in bizzat yat\u0131r\u0131mc\u0131lar da ba\u015f vurabilecektir.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>DESTEKLENECEK PROJELER\u0130N TA\u015eIMASI GEREKEN \u00d6ZELL\u0130KLER<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u00dclkemizin mevcut veya gelecekte ortaya \u00e7\u0131kabilecek ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131lama.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Arz g\u00fcvenli\u011fini sa\u011flama.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">D\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltma.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Teknolojik d\u00f6n\u00fc\u015f\u00fcm\u00fc sa\u011flama.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yenilik\u00e7i olma.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Ar-Ge yo\u011fun ve katma de\u011feri y\u00fcksek olma.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>SA\u011eLANAB\u0130LECEK DESTEKLER<\/strong><\/span><\/p>  <ul>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Kurumlar Vergisi oran\u0131n\u0131n y\u00fczde 100\u2019e kadar indirimli uygulanmas\u0131, yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131 y\u00fczde 200\u2019e kadar belirlenebilmesi ve yat\u0131r\u0131m\u0131n i\u015fletmeye ge\u00e7ti\u011fi d\u00f6nemler i\u00e7in 10 hesap d\u00f6nemine kadar Kurumlar Vergisi istisnas\u0131 getirilebilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Gelir Vergisi Kanunu\u2019nun ge\u00e7ici 80\u2019inci maddesinde yer alan Gelir Vergisi Stopaj\u0131 Te\u015fviki\u2019nden yararland\u0131r\u0131lmas\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">G\u00fcmr\u00fck vergisi muafiyeti tan\u0131nabilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m\u0131n Hazine ta\u015f\u0131nmaz\u0131 \u00fczerinde yap\u0131lmas\u0131 halinde, belirlenecek yat\u0131r\u0131mc\u0131 lehine do\u011frudan, has\u0131lat pay\u0131 al\u0131nmaks\u0131z\u0131n, 49 y\u0131l s\u00fcreyle bedelsiz irtifak hakk\u0131 tesisi veya kullanma izni verilmesi ve yat\u0131r\u0131m\u0131n tamamlanmas\u0131 ve \u00f6ng\u00f6r\u00fclen istihdam\u0131n 5 y\u0131l sa\u011flanmas\u0131 \u015fart\u0131yla Hazine ta\u015f\u0131nmaz\u0131n\u0131n talep edilmesi halinde bedelsiz devredilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Prime esas kazan\u00e7 alt s\u0131n\u0131r\u0131na ba\u011fl\u0131 kal\u0131nmaks\u0131z\u0131n 10 y\u0131la kadar sigorta primi i\u015fveren hissesinin kar\u015f\u0131lanmas\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">\u0130\u015fletme d\u00f6neminde yat\u0131r\u0131ma ili\u015fkin enerji t\u00fcketim harcamalar\u0131n\u0131n y\u00fczde 50\u2019sine kadar\u0131n\u0131n en fazla 10 y\u0131la kadar kar\u015f\u0131lanmas\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Sabit yat\u0131r\u0131m tutar\u0131n\u0131n finansman\u0131nda kullan\u0131lan yat\u0131r\u0131m kredisi i\u00e7in 10 y\u0131la kadar faiz veya k\u00e2r pay\u0131 deste\u011fi ya da hibe deste\u011fi sa\u011flanmas\u0131.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m i\u00e7in \u00f6zel \u00f6nem ta\u015f\u0131yan, belirlenen say\u0131da her bir nitelikli personel i\u00e7in 5 y\u0131l\u0131 ge\u00e7memek \u00fczere, asgari \u00fccretin ayl\u0131k br\u00fct tutar\u0131n\u0131n 20 kat\u0131na kadar \u00fccret deste\u011fi verilmesi.<\/span><\/li>   <li><span class=\"large\" style=\"font-size: 15.6px;\">Yat\u0131r\u0131m tutar\u0131n\u0131n y\u00fczde 49\u2019unu ge\u00e7memek \u00fczere ve edinilen paylar\u0131n 10 y\u0131l i\u00e7erisinde halka arz veya yat\u0131r\u0131mc\u0131ya sat\u0131\u015f \u015fart\u0131yla yat\u0131r\u0131ma ortak olunmas\u0131.<\/span><\/li>  <\/ul>  \t\t\t\t","slug":"proje-bazli-yatirim-tesviki-uygulama-esaslari-belli-oldu","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":"Proje Bazl\u0131 Yat\u0131r\u0131m Te\u015fviki uygulama esaslar\u0131 belli oldu","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":124,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}