{"status":true,"post":{"id":23390,"user_id":22,"status":1,"type":1,"orde":null,"notification_type":3,"static_post":0,"published_at":"2022-10-24 14:28:40","created_at":"2020-10-29T21:00:00.000000Z","updated_at":"2022-10-24T11:28:40.000000Z","edited_at":"2024-12-17 22:35:21","source_id":null,"post_id":23390,"is_featured":0,"title":"Yap\u0131land\u0131rma Kanun Tasla\u011f\u0131 Plan B\u00fct\u00e7e Komisyonu\u2019ndan ge\u00e7ti","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\"><strong>Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>  <p><span class=\"large\">Yap\u0131land\u0131rma konusunda en \u00e7ok merak edilen, sadece kesinle\u015fmi\u015f kamu alacaklar\u0131 ile s\u0131n\u0131rl\u0131 m\u0131 kalacak, yoksa 7143 say\u0131l\u0131 kanunda yer alan di\u011fer konular da kapsamda olacak m\u0131 konusuydu. Plan B\u00fct\u00e7e Komisyonu\u2019ndan ge\u00e7en haline bak\u0131ld\u0131\u011f\u0131nda \u015fu anda \u0130darenin e\u011filimi, sadece kesinle\u015fmi\u015f kamu alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131ndan ibaret olacak. Bu konuda farkl\u0131 bir de\u011fi\u015fiklik olur ise Genel Kurul sonras\u0131 yine bu k\u00f6\u015fede son durumu sizlere iletmi\u015f oluruz. \u015eu an i\u00e7in \u00f6zellikle Bakan Yard\u0131mc\u0131s\u0131\u2019n\u0131n biraz amac\u0131 a\u015fan ifadesinin de yer ald\u0131\u011f\u0131 a\u00e7\u0131klamadan, kapsam\u0131n bu \u015fekilde olaca\u011f\u0131 net bir \u015fekilde ortaya \u00e7\u0131km\u0131\u015f durumda.<\/span><\/p>  <p><span class=\"large\">Yap\u0131land\u0131rma kesinle\u015fmi\u015f kamu alacaklar\u0131na ili\u015fkin 7143 say\u0131l\u0131 kanunda yer alan h\u00fck\u00fcmlerin ayn\u0131s\u0131. Dolay\u0131s\u0131yla bu konuda \u00e7ok daha detaya girmeksizin;<\/span><\/p>  <ul>   <li><span class=\"large\">2016\u2019dan itibaren Yurti\u00e7i \u00dcFE olarak ayl\u0131k 0.35 oran\u0131n\u0131n uygulanaca\u011f\u0131n\u0131, dolay\u0131s\u0131yla y\u0131ll\u0131k gecikme zamm\u0131 yerine y\u00fczde 4.2 oran\u0131 ile bu alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 imkan\u0131 getirildi\u011fini, <\/span><\/li>   <li><span class=\"large\"> Taksitler halinde \u00f6denme tercihi yap\u0131lmas\u0131 durumunda ayr\u0131ca kanunda belirlenen 6, 12 veya 18 taksit tercihine g\u00f6re artan katsay\u0131lar\u0131n uygulanaca\u011f\u0131n\u0131, mevcut faiz oranlar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda banka kredi faizinden daha cazip bir oran ile bu alacaklar\u0131n yap\u0131land\u0131r\u0131lma imkan\u0131 sa\u011flanaca\u011f\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\"> Pe\u015fin \u00f6deme durumunda uygulanan faiz tutar\u0131n\u0131n y\u00fczde 90\u2019\u0131n\u0131n, iki taksit halinde \u00f6deme tercih edilirse hesaplanan faiz oran\u0131n\u0131n y\u00fczde 50\u2019sinin al\u0131nmayaca\u011f\u0131n\u0131 belirtmekle yetinelim.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>KURUMLAR VERG\u0130S\u0130 ORANINDA HALKA A\u00c7ILACAK \u015e\u0130RKETLERE TE\u015eV\u0130K GEL\u0130YOR<\/strong><\/span><\/p>  <p><span class=\"large\">Kanun Tasla\u011f\u0131\u2019nda, istihdama y\u00f6nelik \u00f6nemli te\u015fvik h\u00fck\u00fcmleri yer al\u0131yor. Bizim bu yaz\u0131da daha \u00e7ok dikkat \u00e7ekmek istedi\u011fimiz, kurumlar vergisi oran\u0131 konusunda yap\u0131lan d\u00fczenleme. Bu d\u00fczenlemeyle kurumlar vergisi oran\u0131n\u0131n 2021 y\u0131l\u0131ndan itibaren y\u00fczde 20 olarak uygulanaca\u011f\u0131 kesinle\u015fmi\u015f oldu. Cumhurba\u015fkan\u0131na bu oran\u0131 belirlenen m\u00fckellef gruplar\u0131 i\u00e7in 5 puana kadar indirim yetkisi veriliyor. Genelde vergi oran\u0131, \u00f6zelde kurumlar vergisinde oranla fazla oynamaman\u0131n do\u011fru olaca\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcndeyim.<\/span><\/p>  <p><span class=\"large\">Daha ziyade banka sigorta \u015firketleri gibi finansal kurumlar gibi taslakta say\u0131lanlar\u0131n haricindeki kurumlar vergisi m\u00fckelleflerinden en az y\u00fczde 20 oran\u0131nda halka a\u00e7\u0131lanlar i\u00e7in vergi oran\u0131 ilk 5 y\u0131lda iki puan d\u00fc\u015f\u00fck uygulanacak. Bu d\u00fczenleme, halka a\u00e7\u0131lmay\u0131 te\u015fvik anlam\u0131nda son derece yerinde olacak. Halka a\u00e7\u0131lmay\u0131 d\u00fc\u015f\u00fcnen kurumlar\u0131n bu iki puanl\u0131k indirim h\u00fckm\u00fcnden yararlanmak i\u00e7in en az y\u00fczde 20 oran\u0131n\u0131, 5 y\u0131ll\u0131k d\u00f6nem boyunca korumalar\u0131 gerekiyor. Sermaye art\u0131r\u0131m\u0131 veya birle\u015fme vs. yollarla halka a\u00e7\u0131kl\u0131k oran\u0131n\u0131 y\u00fczde 20\u2019nin alt\u0131na d\u00fc\u015f\u00fcrmesi durumunda, zaman\u0131nda tahakkuk ettirilememi\u015f olan iki puanl\u0131k fark, vergi gecikme zamm\u0131yla birlikte geri al\u0131nacak. Kanun koyucunun amac\u0131, halka a\u00e7\u0131lman\u0131n te\u015fvik edilmesi ve bu oran\u0131n istisnadan yararlan\u0131lacak s\u00fcre boyunca da ayn\u0131 \u015fekilde korunmas\u0131n\u0131n sa\u011flanmas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7<\/strong><\/span><\/p>  <p><span class=\"large\">Sonu\u00e7 olarak s\u00f6yleyece\u011fimiz, son iki y\u0131ld\u0131r y\u00fczde 22 olarak uygulanmakta olan kurumlar vergisi oran\u0131n\u0131n art\u0131k y\u00fczde 20 olarak uygulanaca\u011f\u0131n\u0131n netle\u015fmi\u015f oldu\u011fu ve halka a\u00e7\u0131lacak \u015firketlerde bu oran\u0131n istisnalar hari\u00e7 y\u00fczde 18 olarak uygulanaca\u011f\u0131. Herhangi bir d\u00f6nemde \u015fartlar\u0131n gerektirmesi halinde kullan\u0131lmak \u00fczere de Cumhurba\u015fkan\u0131na kurumlar vergisi oran\u0131n\u0131 5 puana kadar indirme ve tekrar ayn\u0131 seviyeye getirme konusunda yetki veriliyor.<\/span><\/p>  \t\t\t\t","slug":"yapilandirma-kanun-taslagi-plan-butce-komisyonundan-gecti","tags":"K\u00f6\u015fe Yaz\u0131s\u0131","meta_title":"Yap\u0131land\u0131rma Kanun Tasla\u011f\u0131 Plan B\u00fct\u00e7e Komisyonu\u2019ndan ge\u00e7ti","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":1098,"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":23489,"is_featured":0,"is_amp":0,"is_ads":0,"ads_link":null,"post_id":23390,"locale":"tr","category_id":73,"title":"Yap\u0131land\u0131rma Kanun Tasla\u011f\u0131 Plan B\u00fct\u00e7e Komisyonu\u2019ndan ge\u00e7ti","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\"><strong>Osman Ar\u0131o\u011flu<\/strong><\/span><\/p>  <p><span class=\"large\">Yap\u0131land\u0131rma konusunda en \u00e7ok merak edilen, sadece kesinle\u015fmi\u015f kamu alacaklar\u0131 ile s\u0131n\u0131rl\u0131 m\u0131 kalacak, yoksa 7143 say\u0131l\u0131 kanunda yer alan di\u011fer konular da kapsamda olacak m\u0131 konusuydu. Plan B\u00fct\u00e7e Komisyonu\u2019ndan ge\u00e7en haline bak\u0131ld\u0131\u011f\u0131nda \u015fu anda \u0130darenin e\u011filimi, sadece kesinle\u015fmi\u015f kamu alacaklar\u0131n\u0131n yap\u0131land\u0131r\u0131lmas\u0131ndan ibaret olacak. Bu konuda farkl\u0131 bir de\u011fi\u015fiklik olur ise Genel Kurul sonras\u0131 yine bu k\u00f6\u015fede son durumu sizlere iletmi\u015f oluruz. \u015eu an i\u00e7in \u00f6zellikle Bakan Yard\u0131mc\u0131s\u0131\u2019n\u0131n biraz amac\u0131 a\u015fan ifadesinin de yer ald\u0131\u011f\u0131 a\u00e7\u0131klamadan, kapsam\u0131n bu \u015fekilde olaca\u011f\u0131 net bir \u015fekilde ortaya \u00e7\u0131km\u0131\u015f durumda.<\/span><\/p>  <p><span class=\"large\">Yap\u0131land\u0131rma kesinle\u015fmi\u015f kamu alacaklar\u0131na ili\u015fkin 7143 say\u0131l\u0131 kanunda yer alan h\u00fck\u00fcmlerin ayn\u0131s\u0131. Dolay\u0131s\u0131yla bu konuda \u00e7ok daha detaya girmeksizin;<\/span><\/p>  <ul>   <li><span class=\"large\">2016\u2019dan itibaren Yurti\u00e7i \u00dcFE olarak ayl\u0131k 0.35 oran\u0131n\u0131n uygulanaca\u011f\u0131n\u0131, dolay\u0131s\u0131yla y\u0131ll\u0131k gecikme zamm\u0131 yerine y\u00fczde 4.2 oran\u0131 ile bu alacaklar\u0131n yeniden yap\u0131land\u0131r\u0131lmas\u0131 imkan\u0131 getirildi\u011fini, <\/span><\/li>   <li><span class=\"large\"> Taksitler halinde \u00f6denme tercihi yap\u0131lmas\u0131 durumunda ayr\u0131ca kanunda belirlenen 6, 12 veya 18 taksit tercihine g\u00f6re artan katsay\u0131lar\u0131n uygulanaca\u011f\u0131n\u0131, mevcut faiz oranlar\u0131 dikkate al\u0131nd\u0131\u011f\u0131nda banka kredi faizinden daha cazip bir oran ile bu alacaklar\u0131n yap\u0131land\u0131r\u0131lma imkan\u0131 sa\u011flanaca\u011f\u0131n\u0131,<\/span><\/li>   <li><span class=\"large\"> Pe\u015fin \u00f6deme durumunda uygulanan faiz tutar\u0131n\u0131n y\u00fczde 90\u2019\u0131n\u0131n, iki taksit halinde \u00f6deme tercih edilirse hesaplanan faiz oran\u0131n\u0131n y\u00fczde 50\u2019sinin al\u0131nmayaca\u011f\u0131n\u0131 belirtmekle yetinelim.<\/span><\/li>  <\/ul>  <p><span class=\"large\"><strong>KURUMLAR VERG\u0130S\u0130 ORANINDA HALKA A\u00c7ILACAK \u015e\u0130RKETLERE TE\u015eV\u0130K GEL\u0130YOR<\/strong><\/span><\/p>  <p><span class=\"large\">Kanun Tasla\u011f\u0131\u2019nda, istihdama y\u00f6nelik \u00f6nemli te\u015fvik h\u00fck\u00fcmleri yer al\u0131yor. Bizim bu yaz\u0131da daha \u00e7ok dikkat \u00e7ekmek istedi\u011fimiz, kurumlar vergisi oran\u0131 konusunda yap\u0131lan d\u00fczenleme. Bu d\u00fczenlemeyle kurumlar vergisi oran\u0131n\u0131n 2021 y\u0131l\u0131ndan itibaren y\u00fczde 20 olarak uygulanaca\u011f\u0131 kesinle\u015fmi\u015f oldu. Cumhurba\u015fkan\u0131na bu oran\u0131 belirlenen m\u00fckellef gruplar\u0131 i\u00e7in 5 puana kadar indirim yetkisi veriliyor. Genelde vergi oran\u0131, \u00f6zelde kurumlar vergisinde oranla fazla oynamaman\u0131n do\u011fru olaca\u011f\u0131 g\u00f6r\u00fc\u015f\u00fcndeyim.<\/span><\/p>  <p><span class=\"large\">Daha ziyade banka sigorta \u015firketleri gibi finansal kurumlar gibi taslakta say\u0131lanlar\u0131n haricindeki kurumlar vergisi m\u00fckelleflerinden en az y\u00fczde 20 oran\u0131nda halka a\u00e7\u0131lanlar i\u00e7in vergi oran\u0131 ilk 5 y\u0131lda iki puan d\u00fc\u015f\u00fck uygulanacak. Bu d\u00fczenleme, halka a\u00e7\u0131lmay\u0131 te\u015fvik anlam\u0131nda son derece yerinde olacak. Halka a\u00e7\u0131lmay\u0131 d\u00fc\u015f\u00fcnen kurumlar\u0131n bu iki puanl\u0131k indirim h\u00fckm\u00fcnden yararlanmak i\u00e7in en az y\u00fczde 20 oran\u0131n\u0131, 5 y\u0131ll\u0131k d\u00f6nem boyunca korumalar\u0131 gerekiyor. Sermaye art\u0131r\u0131m\u0131 veya birle\u015fme vs. yollarla halka a\u00e7\u0131kl\u0131k oran\u0131n\u0131 y\u00fczde 20\u2019nin alt\u0131na d\u00fc\u015f\u00fcrmesi durumunda, zaman\u0131nda tahakkuk ettirilememi\u015f olan iki puanl\u0131k fark, vergi gecikme zamm\u0131yla birlikte geri al\u0131nacak. Kanun koyucunun amac\u0131, halka a\u00e7\u0131lman\u0131n te\u015fvik edilmesi ve bu oran\u0131n istisnadan yararlan\u0131lacak s\u00fcre boyunca da ayn\u0131 \u015fekilde korunmas\u0131n\u0131n sa\u011flanmas\u0131d\u0131r. <\/span><\/p>  <p><span class=\"large\"><strong>SONU\u00c7<\/strong><\/span><\/p>  <p><span class=\"large\">Sonu\u00e7 olarak s\u00f6yleyece\u011fimiz, son iki y\u0131ld\u0131r y\u00fczde 22 olarak uygulanmakta olan kurumlar vergisi oran\u0131n\u0131n art\u0131k y\u00fczde 20 olarak uygulanaca\u011f\u0131n\u0131n netle\u015fmi\u015f oldu\u011fu ve halka a\u00e7\u0131lacak \u015firketlerde bu oran\u0131n istisnalar hari\u00e7 y\u00fczde 18 olarak uygulanaca\u011f\u0131. Herhangi bir d\u00f6nemde \u015fartlar\u0131n gerektirmesi halinde kullan\u0131lmak \u00fczere de Cumhurba\u015fkan\u0131na kurumlar vergisi oran\u0131n\u0131 5 puana kadar indirme ve tekrar ayn\u0131 seviyeye getirme konusunda yetki veriliyor.<\/span><\/p>  \t\t\t\t","slug":"yapilandirma-kanun-taslagi-plan-butce-komisyonundan-gecti","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":"Yap\u0131land\u0131rma Kanun Tasla\u011f\u0131 Plan B\u00fct\u00e7e Komisyonu\u2019ndan ge\u00e7ti","meta_description":"Osman Ar\u0131o\u011flu","meta_keywords":"K\u00f6\u015fe Yaz\u0131s\u0131","view_count":1098,"yt":0,"ytid":"","ytimage":null,"imgdate":"2000-01-01 00:00:00","cuff_cover":null,"cropped_358x214":null,"cropped_842x474":null}]}}