{"id":1185,"date":"2025-06-10T15:51:55","date_gmt":"2025-06-10T15:51:55","guid":{"rendered":"https:\/\/zetunas.com\/?p=1185"},"modified":"2025-06-10T17:45:38","modified_gmt":"2025-06-10T17:45:38","slug":"yeni-tesvik-sisteminde-yeniden-degerleme-etkisi-hem-guncelleme-hem-frenleme","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/10\/yeni-tesvik-sisteminde-yeniden-degerleme-etkisi-hem-guncelleme-hem-frenleme\/","title":{"rendered":"Yeni Te\u015fvik Sisteminde Yeniden De\u011ferleme Etkisi; Hem G\u00fcncelleme Hem Frenleme"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

“Yeniden de\u011ferleme oran\u0131,” Vergi Usul Kanunu’nun ilgili maddesi uyar\u0131nca her y\u0131l Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ilan edilen ve genellikle bir \u00f6nceki y\u0131l\u0131n enflasyon oran\u0131na (Y\u0130-\u00dcFE) yak\u0131n bir orand\u0131r. Bu oran, \u015firketlerin bilan\u00e7olar\u0131ndaki baz\u0131 k\u0131ymetlerin g\u00fcncel de\u011ferlerine getirilmesi i\u00e7in kullan\u0131l\u0131r, b\u00f6ylece enflasyonun varl\u0131k de\u011ferleri \u00fczerindeki a\u015f\u0131nd\u0131r\u0131c\u0131 etkisi bir nebze giderilmi\u015f olur.<\/p>\n\n\n\n

9903 Say\u0131l\u0131 kararnamede “yeniden de\u011ferleme” kavram\u0131 birka\u00e7 farkl\u0131 ba\u011flamda ge\u00e7mektedir:<\/p>\n\n\n\n

    \n
  1. Tan\u0131m (Madde 2\/s):<\/strong> \u0130lk olarak, “Yeniden de\u011ferleme oran\u0131n\u0131n\u201d ne oldu\u011fu tan\u0131mlan\u0131r. Bu, di\u011fer maddelerdeki uygulamalar\u0131n temelini olu\u015fturan resmi orand\u0131r.\n
      \n
    • Yeniden de\u011ferleme oran\u0131: 4\/1\/1961 tarihli ve 213 say\u0131l\u0131 Vergi Usul Kanununun m\u00fckerrer 298 inci maddesinin (B) f\u0131kras\u0131 uyar\u0131nca tespit ve ilan edilen oran\u0131,<\/li>\n<\/ul>\n<\/li>\n\n\n\n
    • Parasal Limitlerin G\u00fcncellenmesi (Madde 5\/10):<\/strong> Kararda ve eklerinde T\u00fcrk liras\u0131 cinsinden belirtilen \u00e7e\u015fitli parasal s\u0131n\u0131rlar (\u00f6rne\u011fin, asgari yat\u0131r\u0131m tutarlar\u0131, destek \u00fcst limitleri vb.) her y\u0131l\u0131n ba\u015f\u0131nda, bir \u00f6nceki y\u0131l\u0131n yeniden de\u011ferleme oran\u0131 kullan\u0131larak g\u00fcncellenir.\n
        \n
      • Bu Karar ve eklerinde yer alan T\u00fcrk liras\u0131 cinsindeki tutarlar her y\u0131l, bir \u00f6nceki y\u0131la ili\u015fkin yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak tebli\u011f ile belirlenecek usul ve esaslar \u00e7er\u00e7evesinde takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere g\u00fcncellenir.<\/li>\n\n\n\n
      • Ama\u00e7:<\/strong> Enflasyon nedeniyle bu parasal limitlerin reel de\u011ferinin zamanla erimesini \u00f6nlemek ve te\u015fviklerin g\u00fcncel ekonomik ko\u015fullara uygun kalmas\u0131n\u0131 sa\u011flamakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
      • Desteklerin \u00dcst S\u0131n\u0131r\u0131n\u0131n Hesaplanmas\u0131 (Madde 5\/14):<\/strong> Te\u015fvik belgesi kapsam\u0131nda sa\u011flanan baz\u0131 desteklerin (KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti, vergi indirimi, faiz\/k\u00e2r pay\u0131 deste\u011fi, makine deste\u011fi) toplam de\u011ferinin, ger\u00e7ekle\u015fen sabit yat\u0131r\u0131m tutar\u0131n\u0131 ge\u00e7emeyece\u011fi belirtilirken, bu kar\u015f\u0131la\u015ft\u0131rmada her iki tutar da “yeniden de\u011ferleme oran\u0131” dikkate al\u0131narak hesaplan\u0131r.\n
          \n
        • Te\u015fvik belgesi kapsam\u0131nda sa\u011flanan KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti, vergi indirimi, faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011finin faydalanma y\u0131l\u0131 esas al\u0131narak yeniden de\u011ferleme oran\u0131 ile hesaplanan toplam de\u011feri, yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak hesaplanm\u0131\u015f ger\u00e7ekle\u015fen sabit yat\u0131r\u0131m tutar\u0131n\u0131 ge\u00e7emez.<\/li>\n\n\n\n
        • Ama\u00e7:<\/strong> Desteklerin ve yat\u0131r\u0131m\u0131n farkl\u0131 zamanlarda ger\u00e7ekle\u015fen nominal de\u011ferlerini, enflasyondan ar\u0131nd\u0131rarak adil bir \u015fekilde kar\u015f\u0131la\u015ft\u0131rmak ve desteklerin yat\u0131r\u0131m maliyetini a\u015fmamas\u0131n\u0131 sa\u011flamakt\u0131r. Yani, desteklerin ve yat\u0131r\u0131m\u0131n bug\u00fcnk\u00fc de\u011ferleri kar\u015f\u0131la\u015ft\u0131r\u0131l\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n
        • Kullan\u0131lmayan Destek Hak Edi\u015f Tutar\u0131n\u0131n G\u00fcncellenmesi (Madde 17\/3- T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi i\u00e7in):<\/strong> Bu hamle kapsam\u0131ndaki desteklerde, hak edilen ancak kullan\u0131lmayan destek tutar\u0131, her y\u0131l\u0131n ba\u015f\u0131nda bir \u00f6nceki y\u0131l\u0131n yeniden de\u011ferleme oran\u0131yla art\u0131r\u0131l\u0131r.\n
            \n
          • Destek hak edi\u015f tutar\u0131n\u0131n faydalan\u0131lmayan k\u0131sm\u0131, her y\u0131l, bir \u00f6nceki y\u0131la ili\u015fkin yeniden de\u011ferleme oran\u0131nda, takvim y\u0131l\u0131 ba\u015f\u0131ndan ge\u00e7erli olmak \u00fczere art\u0131r\u0131l\u0131r.<\/li>\n\n\n\n
          • Ama\u00e7:<\/strong> Madde 5\/10’a benzer \u015fekilde, yat\u0131r\u0131mc\u0131n\u0131n hak kazand\u0131\u011f\u0131 ancak hen\u00fcz kullanmad\u0131\u011f\u0131 desteklerin reel de\u011ferini korumakt\u0131r.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n

            Birbirleriyle \u0130li\u015fkisi:<\/strong><\/p>\n\n\n\n

              \n
            • Madde 2\/s<\/strong>‘deki tan\u0131m, di\u011fer t\u00fcm maddelerde ge\u00e7en “yeniden de\u011ferleme oran\u0131n\u0131n\u201d kayna\u011f\u0131n\u0131 belirtir.<\/li>\n\n\n\n
            • Madde 5\/10<\/strong> ve Madde 17\/3<\/strong>, bu oran\u0131 kullanarak kararnamedeki ve belirli programlardaki parasal de\u011ferlerin (limitler, hak edi\u015fler) y\u0131ll\u0131k olarak g\u00fcncellenmesini<\/em> (endekslenmesini) sa\u011flar. Bu, enflasyona kar\u015f\u0131 bir koruma mekanizmas\u0131d\u0131r.<\/li>\n\n\n\n
            • Madde 5\/14<\/strong> ise, yeniden de\u011ferleme prensibini, sa\u011flanan desteklerin toplam\u0131n\u0131n, yap\u0131lan yat\u0131r\u0131m\u0131n maliyetini a\u015fmamas\u0131 i\u00e7in bir kontrol ve s\u0131n\u0131rlama mekanizmas\u0131<\/em> olarak kullan\u0131r. Burada hem desteklerin hem de yat\u0131r\u0131m tutar\u0131n\u0131n ge\u00e7mi\u015ften bug\u00fcne getirilerek kar\u015f\u0131la\u015ft\u0131r\u0131lmas\u0131 s\u00f6z konusudur.<\/li>\n<\/ul>\n\n\n\n

              Yani, yeniden de\u011ferleme oran\u0131 bir yandan te\u015fviklerin g\u00fcncel kalmas\u0131n\u0131 sa\u011flarken, di\u011fer yandan da desteklerin toplam de\u011ferinin belirli bir s\u0131n\u0131r\u0131 (yat\u0131r\u0131m\u0131n reval\u00fce edilmi\u015f tutar\u0131) a\u015fmamas\u0131n\u0131 temin etmek i\u00e7in kullan\u0131l\u0131r.<\/p>\n\n\n\n

              Tablo Halinde \u00d6zet:<\/strong><\/p>\n\n\n\n

              Madde No.<\/strong><\/td>\u0130lgili H\u00fck\u00fcm (\u00d6zet)<\/strong><\/td>Ama\u00e7<\/strong><\/td>Di\u011fer Maddelerle \u0130li\u015fkisi<\/strong><\/td><\/tr>
              2\/s<\/strong><\/td>Yeniden de\u011ferleme oran\u0131n\u0131n Vergi Usul Kanunu’na g\u00f6re belirlenen oran oldu\u011fu tan\u0131m\u0131.<\/td>Yeniden de\u011ferleme oran\u0131n\u0131n resmi kayna\u011f\u0131n\u0131 belirtmek.<\/td>Di\u011fer t\u00fcm maddelerde kullan\u0131lan oran\u0131n temelini olu\u015fturur.<\/td><\/tr>
              5.10<\/strong><\/td>Karardaki TL tutarlar\u0131n\u0131n her y\u0131l yeniden de\u011ferleme oran\u0131yla g\u00fcncellenmesi.<\/td>Kararnamedeki parasal limitlerin (\u00f6r: asgari yat\u0131r\u0131m tutar\u0131, destek \u00fcst limiti) enflasyon kar\u015f\u0131s\u0131nda reel de\u011ferini korumak.<\/td>Madde 2\/s’de tan\u0131mlanan oran\u0131 kullanarak genel bir g\u00fcncelleme yapar. Madde 17\/3’e benzer bir mant\u0131kla i\u015fler.<\/td><\/tr>
              5.14<\/strong><\/td>Sa\u011flanan desteklerin (KDV, G\u00fcmr\u00fck V., Vergi \u0130ndi., Faiz D., Makine D.) yeniden de\u011ferlenmi\u015f toplam\u0131n\u0131n, yeniden de\u011ferlenmi\u015f sabit yat\u0131r\u0131m tutar\u0131n\u0131 ge\u00e7ememesi.<\/td>Al\u0131nan desteklerin toplam de\u011ferinin, yap\u0131lan yat\u0131r\u0131m\u0131n g\u00fcncel de\u011ferini a\u015fmamas\u0131n\u0131 sa\u011flamak; bir \u00fcst s\u0131n\u0131r kontrol\u00fc yapmak.<\/td>Madde 2\/s’de tan\u0131mlanan oran\u0131n prensibini kullanarak hem destekleri hem de yat\u0131r\u0131m\u0131 bug\u00fcnk\u00fc de\u011fere getirip kar\u015f\u0131la\u015ft\u0131r\u0131r.<\/td><\/tr>
              17.3<\/strong><\/td>T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesinde kullan\u0131lmayan destek hak edi\u015f tutar\u0131n\u0131n her y\u0131l yeniden de\u011ferleme oran\u0131yla art\u0131r\u0131lmas\u0131.<\/td>Belirli bir programda hak edilen ama kullan\u0131lmayan desteklerin enflasyon kar\u015f\u0131s\u0131nda reel de\u011ferini korumak.<\/td>Madde 2\/s’de tan\u0131mlanan oran\u0131 kullanarak spesifik bir hak edi\u015f tutar\u0131n\u0131 g\u00fcnceller. Madde 5\/10’a benzer bir mant\u0131kla i\u015fler.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

              Say\u0131sal \u00d6rnek (Madde 5\/14 i\u00e7in basitle\u015ftirilmi\u015f bir senaryo):<\/strong><\/p>\n\n\n\n

              Diyelim ki bir yat\u0131r\u0131mc\u0131 2025 y\u0131l\u0131nda bir yat\u0131r\u0131m yap\u0131yor ve te\u015fvik belgesi al\u0131yor.<\/p>\n\n\n\n

                \n
              • 2025 Y\u0131l\u0131:<\/strong>\n
                  \n
                • Ger\u00e7ekle\u015fen Sabit Yat\u0131r\u0131m Tutar\u0131: 1.000.000 TL<\/li>\n\n\n\n
                • Faydaland\u0131\u011f\u0131 KDV \u0130stisnas\u0131: 180.000 TL (Bu, desteklerden biri)<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                • 2026 Y\u0131l\u0131 Ba\u015f\u0131:<\/strong>\n
                    \n
                  • Diyelim ki 2025 y\u0131l\u0131 i\u00e7in ilan edilen yeniden de\u011ferleme oran\u0131 %50.<\/li>\n\n\n\n
                  • Madde 5\/10’a g\u00f6re:<\/strong> E\u011fer kararnamede 500.000 TL’lik bir destek \u00fcst limiti olsayd\u0131, bu limit 2026 i\u00e7in 500.000 * 1.50 = 750.000 TL’ye g\u00fcncellenirdi.<\/li>\n\n\n\n
                  • Madde 5\/14 i\u00e7in:<\/strong>\n
                      \n
                    • Yat\u0131r\u0131m\u0131n 2026 ba\u015f\u0131ndaki yeniden de\u011ferlenmi\u015f tutar\u0131: 1.000.000 * 1.50 = 1.500.000 TL (Bu, desteklerin a\u015famayaca\u011f\u0131 \u00fcst s\u0131n\u0131r olur)<\/li>\n\n\n\n
                    • Faydalan\u0131lan KDV istisnas\u0131n\u0131n 2026 ba\u015f\u0131ndaki yeniden de\u011ferlenmi\u015f tutar\u0131: 180.000 * 1.50 = 270.000 TL<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n
                    • Yat\u0131r\u0131mc\u0131 2026 y\u0131l\u0131nda ba\u015fka desteklerden de faydalan\u0131rsa, t\u00fcm bu desteklerin yeniden de\u011ferlenmi\u015f toplam\u0131, yat\u0131r\u0131m\u0131n yeniden de\u011ferlenmi\u015f tutar\u0131 olan 1.500.000 TL’yi ge\u00e7emez.<\/li>\n<\/ul>\n\n\n\n

                      Bu \u00f6rnekler, yeniden de\u011ferlemenin hem parasal limitleri g\u00fcncel tutmak hem de desteklerin yat\u0131r\u0131m maliyetine oranla adil bir s\u0131n\u0131rda kalmas\u0131n\u0131 sa\u011flamak i\u00e7in nas\u0131l kullan\u0131ld\u0131\u011f\u0131n\u0131 g\u00f6stermektedir.<\/p>\n\n\n\n

                      Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                      “Yeniden de\u011ferleme oran\u0131,” Vergi Usul Kanunu’nun ilgili maddesi uyar\u0131nca her y\u0131l Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan ilan edilen ve genellikle bir \u00f6nceki y\u0131l\u0131n enflasyon oran\u0131na (Y\u0130-\u00dcFE) yak\u0131n bir orand\u0131r. Bu oran, \u015firketlerin bilan\u00e7olar\u0131ndaki baz\u0131 k\u0131ymetlerin g\u00fcncel de\u011ferlerine getirilmesi i\u00e7in kullan\u0131l\u0131r, b\u00f6ylece enflasyonun varl\u0131k de\u011ferleri \u00fczerindeki a\u015f\u0131nd\u0131r\u0131c\u0131 etkisi bir nebze giderilmi\u015f olur. 9903 Say\u0131l\u0131 kararnamede “yeniden […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[47,73,45,46,48,50,49,42,39,74,51,52,25,20,21,76,22],"class_list":["post-1185","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-makine-destegi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-teknoloji-hamlesi-programi","tag-turkiye-yuzyili-kalkinma-hamlesi","tag-vergi-indirimi","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeni-tesvik-sisteminde-yeniden-degerleme-etkisi","tag-yeniden-degerleme","tag-yerel-kalkinma-hamlesi-programi","tag-yi-ufe"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1185","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1185"}],"version-history":[{"count":2,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1185\/revisions"}],"predecessor-version":[{"id":1252,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1185\/revisions\/1252"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1185"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1185"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1185"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}