{"id":24459,"date":"2023-01-11T11:13:26","date_gmt":"2023-01-11T11:13:26","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=24459"},"modified":"2023-01-30T14:01:39","modified_gmt":"2023-01-30T14:01:39","slug":"ar-ge-ve-tasarim-merkezlerine-saglanan-ilave-kurumlar-vergisi-indirimi-yeniden-duzenlendi-ve-finansal-kiralama-sirketlerinin-yurt-disindan-sagladiklari-kredilerde-kkdf-orani-sifirlandi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2023\/01\/11\/ar-ge-ve-tasarim-merkezlerine-saglanan-ilave-kurumlar-vergisi-indirimi-yeniden-duzenlendi-ve-finansal-kiralama-sirketlerinin-yurt-disindan-sagladiklari-kredilerde-kkdf-orani-sifirlandi\/","title":{"rendered":"Ar-Ge ve Tasar\u0131m Merkezlerine Sa\u011flanan \u0130lave Kurumlar Vergisi \u0130ndirimi Yeniden D\u00fczenlendi ve Finansal Kiralama \u015eirketlerinin Yurt D\u0131\u015f\u0131ndan Sa\u011flad\u0131klar\u0131 Kredilerde KKDF Oran\u0131 S\u0131f\u0131rland\u0131"},"content":{"rendered":"

Yeni Geli\u015fmeler<\/strong><\/h3>\n

10 Ocak 2023 tarihli Resmi Gazete’de yay\u0131mlanan 6652 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile ar-ge ve tasar\u0131m merkezlerine y\u00f6nelik ilave kurumlar vergisi indirimi yeniden d\u00fczenlenirken 6657 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile finansal kiralama \u015firketlerinin yurt d\u0131\u015f\u0131ndan sa\u011flad\u0131klar\u0131 kredilerde kaynak kullan\u0131m\u0131n\u0131 destekleme fonu (KKDF) kesintisi oran\u0131 s\u0131f\u0131rland\u0131.<\/p>\n

Yap\u0131lan D\u00fczenlemeler Ne Anlama Geliyor?<\/strong><\/h3>\n
    \n
  • Ar-ge ve tasar\u0131m merkezlerine sa\u011flanan ilave kurumlar vergisi indirimi, 01.08.2016 tarih ve 2016\/9092 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile d\u00fczenleniyordu. Bu d\u00fczenlemede ilave kurumlar vergisi indirimi i\u00e7in sa\u011flanmas\u0131 gereken g\u00f6stergeler aras\u0131nda \u201ctasar\u0131m merkezleri\u201d ve \u201ctasar\u0131m faaliyeti\u201d ibarelerinin yer almamas\u0131 teredd\u00fctlere neden oluyordu. Ayr\u0131ca s\u00f6z konusu d\u00fczenlemede ilave kurumlar vergisi indiriminin\u00a0 31.12.2023 tarihine kadar ge\u00e7erli olmas\u0131 \u00f6ng\u00f6r\u00fcl\u00fcyordu.<\/li>\n<\/ul>\n

    6652 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 2016\/9092 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131. Yap\u0131lan yeni d\u00fczenlemenin ilave kurumlar vergisi indirimi i\u00e7in sa\u011flanmas\u0131 gereken g\u00f6stergeler k\u0131sm\u0131nda \u201ctasar\u0131m merkezleri\u201d ve \u201ctasar\u0131m faaliyeti\u201d ibarelerine de a\u00e7\u0131k\u00e7a yer verilerek ilave kurumlar vergisi indiriminin tasar\u0131m merkezilerine uygulanmas\u0131na y\u00f6nelik teredd\u00fctler ortadan kald\u0131r\u0131ld\u0131. Ayn\u0131 zamanda kurumlar vergisi indiriminin ge\u00e7erlilik s\u00fcresi 31.12.2028 olarak belirlendi.<\/p>\n

      \n
    • 6657 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile finansal kiralama \u015firketlerinin yurt d\u0131\u015f\u0131ndan sa\u011flad\u0131klar\u0131 kredilerde KKDF kesintisi oran\u0131 s\u0131f\u0131rland\u0131. De\u011fi\u015fiklik \u00f6ncesinde finansal kiralama \u015firketlerinin yurt d\u0131\u015f\u0131ndan sa\u011flad\u0131\u011f\u0131 kredilerde KKDF kesintisi oranlar\u0131 a\u015fa\u011f\u0131daki gibiydi:<\/li>\n<\/ul>\n\n\n\n\n\n\n\n\n\n\n\n
      Yurt d\u0131\u015f\u0131ndan sa\u011flanan TL kredilerde faiz \u00fczerinden: <\/strong><\/td>\n<\/tr>\n
      Ortalama vadesi 1 y\u0131l alt\u0131nda olanlarda<\/td>\n%1<\/td>\n<\/tr>\n
      Ortalama vadesi 1 y\u0131l ve \u00fczeri olanlarda<\/td>\n%0<\/td>\n<\/tr>\n
      <\/td>\n<\/tr>\n
      Yurt d\u0131\u015f\u0131ndan sa\u011flanan d\u00f6viz ve alt\u0131n kredilerinde anapara \u00fczerinden<\/strong><\/td>\n<\/tr>\n
      Ortalama vadesi 1 y\u0131l alt\u0131nda olanlarda<\/td>\n%3<\/td>\n<\/tr>\n
      Ortalama vadesi 1 y\u0131l (1 y\u0131l dahil) ile 2 y\u0131l aras\u0131nda olanlarda<\/td>\n%1<\/td>\n<\/tr>\n
      Ortalama vadesi 2 y\u0131l (2 y\u0131l dahil) ile 3 y\u0131l aras\u0131nda olanlarda<\/td>\n%0,5<\/td>\n<\/tr>\n
      Ortalama vadesi 3 y\u0131l (3 y\u0131l dahil) \u00fczerinde olanlarda<\/td>\n%0<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

       <\/p>\n

        \n
      • Her iki Karar da yay\u0131m\u0131 tarihinde (10.01.2023) y\u00fcr\u00fcrl\u00fc\u011fe girdi.<\/li>\n<\/ul>\n

        Sonu\u00e7<\/strong><\/h3>\n

        6652 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile hem ilave kurumlar vergisi indirimine ili\u015fkin olarak tasar\u0131m merkezleri y\u00f6n\u00fcnden ya\u015fanan teredd\u00fctler ortadan kald\u0131r\u0131ld\u0131 hem de 31.12.2023 tarihinde son bulacak ilave kurumlar vergisi indiriminin s\u00fcresi 31.12.2028 olarak belirlendi.<\/p>\n

        6657 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile yap\u0131lan d\u00fczenleme sayesinde ise banka ve finansman \u015firketlerine ilave olarak finansal kiralama \u015firketlerinin de yurt d\u0131\u015f\u0131ndan kulland\u0131klar\u0131 kredilerde KKDF oran\u0131 s\u0131f\u0131rland\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"

        […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-24459","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"\nAr-Ge ve Tasar\u0131m Merkezlerine Sa\u011flanan \u0130lave Kurumlar Vergisi \u0130ndirimi Yeniden D\u00fczenlendi ve Finansal Kiralama \u015eirketlerinin Yurt D\u0131\u015f\u0131ndan Sa\u011flad\u0131klar\u0131 Kredilerde KKDF Oran\u0131 S\u0131f\u0131rland\u0131<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 10 Ocak 2023 tarihli Resmi Gazete'de yay\u0131mlanan 6652 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile ar-ge ve tasar\u0131m merkezlerine y\u00f6nelik ilave kurumlar\" \/>\n<meta name=\"robots\" content=\"index, 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