{"id":1216,"date":"2025-06-12T15:56:15","date_gmt":"2025-06-12T15:56:15","guid":{"rendered":"https:\/\/zetunas.com\/?p=1216"},"modified":"2025-06-12T15:56:15","modified_gmt":"2025-06-12T15:56:15","slug":"yeni-karar-kapsaminda-makine-destegi-uygulamasi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/12\/yeni-karar-kapsaminda-makine-destegi-uygulamasi\/","title":{"rendered":"Yeni Karar Kapsam\u0131nda\u00a0Makine Deste\u011fi\u00a0Uygulamas\u0131"},"content":{"rendered":"\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"832\" data-id=\"1217\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2025\/06\/8-1024x832.jpg\" alt=\"\" class=\"wp-image-1217\"\/><\/figure>\n<\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-f54568a8ca9a52d23e6ce549963f0df6\"><strong>1. Genel \u00c7er\u00e7eve ve Ama\u00e7<\/strong><\/p>\n\n\n\n<p>Bu Karar&#8217;\u0131n genel amac\u0131, katma de\u011feri y\u00fcksek yat\u0131r\u0131mlar\u0131 \u00f6zendirmek, d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltmak ve teknolojik d\u00f6n\u00fc\u015f\u00fcm\u00fc h\u0131zland\u0131rmakt\u0131r. &#8220;Makine Deste\u011fi&#8221; de bu amaca hizmet eden, \u00f6zellikle &#8220;T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi&#8221; kapsam\u0131ndaki programlara odaklanm\u0131\u015f do\u011frudan bir mali destektir. Temel mant\u0131\u011f\u0131, yat\u0131r\u0131mc\u0131n\u0131n yapaca\u011f\u0131 nitelikli makine ve te\u00e7hizat al\u0131m\u0131n\u0131n bir k\u0131sm\u0131n\u0131n devlet taraf\u0131ndan kar\u015f\u0131lanmas\u0131d\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-4d90157cc936ec56a8774e2cd01e9d48\"><strong>2. Kimler Faydalanabilir?<\/strong><\/p>\n\n\n\n<p>Makine deste\u011finden,&nbsp;<strong>yaln\u0131zca &#8220;T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi&#8221; kapsam\u0131nda<\/strong>&nbsp;(yani Teknoloji Hamlesi Program\u0131, Yerel Kalk\u0131nma Hamlesi Program\u0131 ve Stratejik Hamle Program\u0131) desteklenen yat\u0131r\u0131mlar i\u00e7in d\u00fczenlenen te\u015fvik belgesine sahip yat\u0131r\u0131mc\u0131lar faydalanabilir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-6f86e6ffffba7ff7d2be85a7efa5e029\"><strong>3. Temel \u015eartlar (MADDE 16)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Talep Edilmesi:<\/strong>\u00a0Destek, yat\u0131r\u0131mc\u0131n\u0131n talebi \u00fczerine verilir.<\/li>\n\n\n\n<li><strong>T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi Kapsam\u0131nda Olma:<\/strong>\u00a0Yat\u0131r\u0131m\u0131n bu hamle i\u00e7indeki programlardan (Teknoloji, Yerel Kalk\u0131nma, Stratejik Hamle) biri kapsam\u0131nda te\u015fvik belgesi alm\u0131\u015f olmas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m S\u00fcresi \u0130\u00e7inde Temin:<\/strong>\u00a0Makine ve te\u00e7hizat\u0131n, te\u015fvik belgesinde belirtilen yat\u0131r\u0131m s\u00fcresi i\u00e7inde temin edilmi\u015f olmas\u0131 \u015fartt\u0131r.<\/li>\n\n\n\n<li><strong>Yeni Makine ve Te\u00e7hizat:<\/strong>\u00a0Destek\u00a0<strong>sadece\u00a0yeni<\/strong>\u00a0makine ve te\u00e7hizat i\u00e7in ge\u00e7erlidir. Kullan\u0131lm\u0131\u015f makine ve te\u00e7hizat bu destekten faydalanamaz (Madde 23-(5)).<\/li>\n\n\n\n<li><strong>Birim Fiyat \u015eart\u0131:<\/strong>\u00a0Desteklenecek makine ve te\u00e7hizat\u0131n\u00a0<strong>birim fiyat\u0131n\u0131n 2 Milyon TL ve \u00fczerinde<\/strong>\u00a0olmas\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Sadece Makine ve Te\u00e7hizat Bedeli:<\/strong>\u00a0Destek,\u00a0di\u011fer masraflar (nakliye, montaj, e\u011fitim vb.) hari\u00e7,\u00a0<strong>sadece makine ve te\u00e7hizat\u0131n\u00a0KDV hari\u00e7\u00a0bedeli<\/strong>\u00a0\u00fczerinden hesaplan\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e21a2cd76278aebb38eb208e32fc8195\"><strong>4. Destek Oran\u0131 ve Tutar\u0131 (MADDE 16)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Genel Oran:<\/strong>\u00a0Yukar\u0131daki \u015fartlar\u0131 sa\u011flayan makine ve te\u00e7hizat bedelinin\u00a0<strong>%25&#8217;i<\/strong>\u00a0yat\u0131r\u0131mc\u0131ya b\u00fct\u00e7e kaynaklar\u0131ndan \u00f6denir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2dd17d41356332267baad3476e587004\"><strong>5. Program Baz\u0131nda \u00dcst S\u0131n\u0131rlar (MADDE 16- (2))<\/strong><\/p>\n\n\n\n<p>Makine deste\u011fi tutar\u0131, her bir yat\u0131r\u0131m i\u00e7in a\u015fa\u011f\u0131daki \u00fcst s\u0131n\u0131rlar\u0131 ge\u00e7emez:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Program Ad\u0131<\/strong><\/td><td><strong>Sabit Yat\u0131r\u0131m Tutar\u0131na Oran\u0131 \u00dcst S\u0131n\u0131r\u0131<\/strong><\/td><td><strong>Mutlak Tutar \u00dcst S\u0131n\u0131r\u0131<\/strong><\/td><\/tr><tr><td>Teknoloji Hamlesi Program\u0131<\/td><td>15%<\/td><td>240 Milyon TL<\/td><\/tr><tr><td>Yerel Kalk\u0131nma Hamlesi Program\u0131<\/td><td>15%<\/td><td>240 Milyon TL<\/td><\/tr><tr><td>Stratejik Hamle Program\u0131<\/td><td>15%<\/td><td>180 Milyon TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b851dc890f1afa6ca9630038b2984197\"><strong>Bu ne anlama geliyor?<\/strong><\/p>\n\n\n\n<p>Yat\u0131r\u0131mc\u0131ya \u00f6denecek makine deste\u011fi tutar\u0131,<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Desteklenecek makine ve te\u00e7hizat bedelinin %25&#8217;inden,<\/li>\n\n\n\n<li>Yat\u0131r\u0131m\u0131n toplam sabit yat\u0131r\u0131m tutar\u0131n\u0131n %15&#8217;inden (ilgili program i\u00e7in),<\/li>\n\n\n\n<li>Ve program i\u00e7in belirlenen mutlak TL s\u0131n\u0131r\u0131ndan (240 Milyon veya 180 Milyon TL)<br><strong>daha d\u00fc\u015f\u00fck olan\u0131<\/strong>\u00a0ge\u00e7emez.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-c417bf494ecda591d69a045fd08b20b7\"><strong>6. \u00d6nemli K\u0131s\u0131tlamalar ve Di\u011fer Kurallar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Faiz\/K\u00e2r Pay\u0131 Deste\u011fi ile Birlikte Kullan\u0131lamama:<\/strong>\u00a0Makine deste\u011finden faydalanan yat\u0131r\u0131mlara, ayn\u0131 Karar kapsam\u0131nda faiz veya k\u00e2r pay\u0131 deste\u011fi\u00a0<strong>sa\u011flanmaz<\/strong>\u00a0(Madde 15-(9) ve Madde 16-(3)). Yat\u0131r\u0131mc\u0131 bu iki do\u011frudan mali destekten birini se\u00e7mek durumundad\u0131r.<\/li>\n\n\n\n<li><strong>Sabit Yat\u0131r\u0131m Tutar\u0131n\u0131n Hesaplanmas\u0131:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Genel sabit yat\u0131r\u0131m tutar\u0131 hesaplan\u0131rken makine deste\u011fi \u00f6demeleri d\u00fc\u015f\u00fclmez.<\/li>\n\n\n\n<li>Ancak, vergi indirimi deste\u011finin uygulanmas\u0131na esas sabit yat\u0131r\u0131m tutar\u0131 hesaplan\u0131rken, bu Karar kapsam\u0131nda sa\u011flanan faiz\/k\u00e2r pay\u0131 deste\u011fi ve\u00a0<strong>makine deste\u011fi \u00f6demeleri d\u00fc\u015f\u00fclerek<\/strong>\u00a0hesaplan\u0131r (Madde 5-(7)). Bu, vergi indiriminden faydalan\u0131lacak matrah\u0131 azalt\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Toplam Destek S\u0131n\u0131r\u0131:<\/strong>\u00a0Te\u015fvik belgesi kapsam\u0131nda sa\u011flanan KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti, vergi indirimi, faiz\/k\u00e2r pay\u0131 deste\u011fi ve\u00a0<strong>makine deste\u011finin<\/strong>\u00a0toplam 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 (Madde 5-(14)).<\/li>\n\n\n\n<li><strong>\u00d6deme Usul\u00fc (MADDE 17):<\/strong>\u00a0Makine deste\u011fi \u00f6demeleri, yat\u0131r\u0131m harcamas\u0131n\u0131n yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden y\u0131l Bakanl\u0131\u011fa ibraz edilecek yat\u0131r\u0131m ilerleme raporunda belirtilen yat\u0131r\u0131m tutar\u0131 esas al\u0131narak hesaplanan destek hak edi\u015f tutar\u0131 kadar yap\u0131l\u0131r. Arazi-arsa veya di\u011fer harcama kalemlerine dayal\u0131 \u00f6deme yap\u0131lmaz.<\/li>\n\n\n\n<li><strong>Geri Alma (M\u00fceyyide- MADDE 17):<\/strong>\u00a0Te\u015fvik belgesinin iptali veya k\u0131smi m\u00fceyyide durumunda, fazladan \u00f6denen makine deste\u011fi tutar\u0131 6183 say\u0131l\u0131 Kanun&#8217;un 51. maddesine g\u00f6re gecikme zamm\u0131 ile geri al\u0131n\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2a628d96e6b62bb2abb4aaffe6106e4b\"><strong>7. Yeni Kurulan Firmalar \u0130\u00e7in \u00d6zel Bir Alternatif (MADDE 20- (4))<\/strong><\/p>\n\n\n\n<p>Bu \u00e7ok ilgin\u00e7 bir d\u00fczenleme! Firma tescil tarihi, te\u015fvik belgesi m\u00fcracaat tarihinden en fazla 1 y\u0131l \u00f6ncesinde olan (yani yeni kurulmu\u015f say\u0131lan) yat\u0131r\u0131mc\u0131lar,&nbsp;<strong>vergi indirimi deste\u011finden faydalanmamak kayd\u0131yla<\/strong>&nbsp;talep etmeleri halinde, makine deste\u011fi (veya faiz\/k\u00e2r pay\u0131 deste\u011fi) i\u00e7in belirlenmi\u015f olan deste\u011fin:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sabit yat\u0131r\u0131ma oran\u0131na\u00a0<strong>5 puan eklenir<\/strong>.<\/li>\n\n\n\n<li>Azami tutar\u0131na\u00a0<strong>60 Milyon TL eklenir<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Bu durum, \u00f6zellikle ba\u015flang\u0131\u00e7ta k\u00e2r elde etmesi zaman alacak yeni teknoloji yat\u0131r\u0131mlar\u0131 i\u00e7in vergi indirimi yerine daha y\u00fcksek do\u011frudan mali deste\u011fi tercih edilebilir k\u0131lar.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-9fc24b82447ed6b4963274ee81804a97\"><strong>Bu durumda Makine Deste\u011fi \u00dcst S\u0131n\u0131rlar\u0131 Nas\u0131l De\u011fi\u015fir?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Program Ad\u0131<\/strong><\/td><td><strong>Normal %15 S\u0131n\u0131r\u0131na 5 Puan Eklenmi\u015f Hali<\/strong><\/td><td><strong>Normal Mutlak Tutar S\u0131n\u0131r\u0131na 60 Milyon TL Eklenmi\u015f Hali<\/strong><\/td><\/tr><tr><td>Teknoloji Hamlesi Program\u0131<\/td><td>20%<\/td><td>300 Milyon TL (240+60)<\/td><\/tr><tr><td>Yerel Kalk\u0131nma Hamlesi Program\u0131<\/td><td>20%<\/td><td>300 Milyon TL (240+60)<\/td><\/tr><tr><td>Stratejik Hamle Program\u0131<\/td><td>20%<\/td><td>240 Milyon TL (180+60)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Unutmay\u0131n:<\/strong>&nbsp;Bu alternatiften yararlananlar, makine ve te\u00e7hizat bedelinin %25&#8217;i oran\u0131ndaki deste\u011fi almaya devam ederler. De\u011fi\u015fen, bu deste\u011fin tabi oldu\u011fu \u00fcst s\u0131n\u0131rlard\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-068d93ccf15ff04dd120626191e727c5\"><strong>8. Say\u0131sal \u00d6rnekler<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-ccfcc5826019456b6e8b9d9617a0da54\"><strong>Senaryo 1: Temel Uygulama (Teknoloji Hamlesi Program\u0131)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yat\u0131r\u0131mc\u0131, Teknoloji Hamlesi Program\u0131 kapsam\u0131nda te\u015fvik belgesi alm\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li>Toplam Sabit Yat\u0131r\u0131m Tutar\u0131 (SYT): 80 Milyon TL<\/li>\n\n\n\n<li>Yat\u0131r\u0131m kapsam\u0131nda birim fiyat\u0131 2 Milyon TL \u00fczerinde olan yeni makine ve te\u00e7hizat al\u0131m bedeli (KDV Hari\u00e7): 30 Milyon TL<\/li>\n<\/ul>\n\n\n\n<p>Hesaplama:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Makine Bedelinin %25&#8217;i: 30 Milyon TL * 0.25 =\u00a0<strong>7.5 Milyon TL<\/strong><\/li>\n\n\n\n<li>SYT&#8217;nin %15&#8217;i (Teknoloji Hamlesi i\u00e7in): 80 Milyon TL * 0.15 =\u00a0<strong>12 Milyon TL<\/strong><\/li>\n\n\n\n<li>Mutlak Tutar S\u0131n\u0131r\u0131 (Teknoloji Hamlesi i\u00e7in):\u00a0<strong>240 Milyon TL<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u00d6denecek Makine Deste\u011fi = En d\u00fc\u015f\u00fck olan =&nbsp;<strong>7.5 Milyon TL<\/strong><\/p>\n\n\n\n<p>Vergi \u0130ndirimine Esas SYT = 80 Milyon TL- 7.5 Milyon TL = 72.5 Milyon TL (E\u011fer yat\u0131r\u0131mc\u0131 makine deste\u011fini se\u00e7erse ve vergi indirimi de varsa)<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-258f9b22e1189a475ac52bce3442892a\"><strong>Senaryo 2: SYT S\u0131n\u0131r\u0131na Tak\u0131lma (Yerel Kalk\u0131nma Hamlesi Program\u0131)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yat\u0131r\u0131mc\u0131, Yerel Kalk\u0131nma Hamlesi Program\u0131 kapsam\u0131nda te\u015fvik belgesi alm\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li>Toplam Sabit Yat\u0131r\u0131m Tutar\u0131 (SYT): 50 Milyon TL<\/li>\n\n\n\n<li>Yat\u0131r\u0131m kapsam\u0131nda birim fiyat\u0131 2 Milyon TL \u00fczerinde olan yeni makine ve te\u00e7hizat al\u0131m bedeli (KDV Hari\u00e7): 40 Milyon TL<\/li>\n<\/ul>\n\n\n\n<p>Hesaplama:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Makine Bedelinin %25&#8217;i: 40 Milyon TL * 0.25 =\u00a0<strong>10 Milyon TL<\/strong><\/li>\n\n\n\n<li>SYT&#8217;nin %15&#8217;i (Yerel Kalk\u0131nma i\u00e7in): 50 Milyon TL * 0.15 =\u00a0<strong>7.5 Milyon TL<\/strong><\/li>\n\n\n\n<li>Mutlak Tutar S\u0131n\u0131r\u0131 (Yerel Kalk\u0131nma i\u00e7in):\u00a0<strong>240 Milyon TL<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u00d6denecek Makine Deste\u011fi = En d\u00fc\u015f\u00fck olan =&nbsp;<strong>7.5 Milyon TL<\/strong>&nbsp;(10 Milyon TL&#8217;lik potansiyel destek, SYT&#8217;nin %15&#8217;i s\u0131n\u0131r\u0131na tak\u0131lm\u0131\u015ft\u0131r)<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-dc8fb2fbd483f66ca9438f107d2aed17\"><strong>Senaryo 3: Mutlak Tutar S\u0131n\u0131r\u0131na Tak\u0131lma (Stratejik Hamle Program\u0131)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yat\u0131r\u0131mc\u0131, Stratejik Hamle Program\u0131 kapsam\u0131nda te\u015fvik belgesi alm\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li>Toplam Sabit Yat\u0131r\u0131m Tutar\u0131 (SYT): 1.5 Milyar TL (1500 Milyon TL)<\/li>\n\n\n\n<li>Yat\u0131r\u0131m kapsam\u0131nda birim fiyat\u0131 2 Milyon TL \u00fczerinde olan yeni makine ve te\u00e7hizat al\u0131m bedeli (KDV Hari\u00e7): 800 Milyon TL<\/li>\n<\/ul>\n\n\n\n<p>Hesaplama:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Makine Bedelinin %25&#8217;i: 800 Milyon TL * 0.25 =\u00a0<strong>200 Milyon TL<\/strong><\/li>\n\n\n\n<li>SYT&#8217;nin %15&#8217;i (Stratejik Hamle i\u00e7in): 1500 Milyon TL * 0.15 =\u00a0<strong>225 Milyon TL<\/strong><\/li>\n\n\n\n<li>Mutlak Tutar S\u0131n\u0131r\u0131 (Stratejik Hamle i\u00e7in):\u00a0<strong>180 Milyon TL<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u00d6denecek Makine Deste\u011fi = En d\u00fc\u015f\u00fck olan =&nbsp;<strong>180 Milyon TL<\/strong>&nbsp;(200 Milyon TL&#8217;lik potansiyel destek, program\u0131n mutlak TL s\u0131n\u0131r\u0131na tak\u0131lm\u0131\u015ft\u0131r)<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-500796a8ab5e4569f59259690c01a4d5\"><strong>Senaryo 4: Yeni Kurulan Firma Alternatifi (Teknoloji Hamlesi Program\u0131- Vergi \u0130ndiriminden Vazge\u00e7ildi)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yeni kurulan bir firma, Teknoloji Hamlesi Program\u0131 kapsam\u0131nda te\u015fvik belgesi alm\u0131\u015ft\u0131r ve vergi indiriminden feragat ederek Madde 20-(4) avantaj\u0131n\u0131 kullanmak istemektedir.<\/li>\n\n\n\n<li>Toplam Sabit Yat\u0131r\u0131m Tutar\u0131 (SYT): 200 Milyon TL<\/li>\n\n\n\n<li>Yat\u0131r\u0131m kapsam\u0131nda birim fiyat\u0131 2 Milyon TL \u00fczerinde olan yeni makine ve te\u00e7hizat al\u0131m bedeli (KDV Hari\u00e7): 100 Milyon TL<\/li>\n<\/ul>\n\n\n\n<p>Hesaplama:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Makine Bedelinin %25&#8217;i: 100 Milyon TL * 0.25 =\u00a0<strong>25 Milyon TL<\/strong><\/li>\n\n\n\n<li>SYT&#8217;nin %20&#8217;si (Normalde %15 + 5 puan ek): 200 Milyon TL * 0.20 =\u00a0<strong>40 Milyon TL<\/strong><\/li>\n\n\n\n<li>Mutlak Tutar S\u0131n\u0131r\u0131 (Normalde 240 Milyon + 60 Milyon TL ek):\u00a0<strong>300 Milyon TL<\/strong><\/li>\n<\/ol>\n\n\n\n<p>\u00d6denecek Makine Deste\u011fi = En d\u00fc\u015f\u00fck olan =&nbsp;<strong>25 Milyon TL<\/strong><\/p>\n\n\n\n<p><em>Bu senaryoda, e\u011fer SYT daha d\u00fc\u015f\u00fck olsayd\u0131 (\u00f6rne\u011fin 100 Milyon TL), SYT&#8217;nin %20&#8217;si s\u0131n\u0131r\u0131 (100<\/em>0.20=20 Milyon TL) devreye girerdi ve destek 20 Milyon TL olurdu. *<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-a91951118a7cc40da9dd8a22727fd302\"><strong>9. \u00d6zet Tablo: Makine Deste\u011fi Ana Hatlar\u0131<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u00d6zellik<\/strong><\/td><td><strong>A\u00e7\u0131klama<\/strong><\/td><\/tr><tr><td><strong>Kimler \u0130\u00e7in?<\/strong><\/td><td>T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131ndaki (Teknoloji, Yerel Kalk\u0131nma, Stratejik Hamle) te\u015fvik belgeli yat\u0131r\u0131mlar.<\/td><\/tr><tr><td><strong>Neler Desteklenir?<\/strong><\/td><td>Yat\u0131r\u0131m s\u00fcresinde temin edilen, birim fiyat\u0131 KDV hari\u00e7 2 Milyon TL ve \u00fczeri olan&nbsp;<strong>yeni<\/strong>&nbsp;makine ve te\u00e7hizat.<\/td><\/tr><tr><td><strong>Destek Oran\u0131<\/strong><\/td><td>Makine ve te\u00e7hizat bedelinin (KDV hari\u00e7, di\u011fer masraflar hari\u00e7)&nbsp;<strong>%25&#8217;i<\/strong>.<\/td><\/tr><tr><td><strong>\u00dcst S\u0131n\u0131rlar<\/strong><\/td><td>Destek tutar\u0131; (SYT&#8217;nin %15&#8217;i)&nbsp;<strong>VE<\/strong>&nbsp;(Programa g\u00f6re 240 Milyon TL veya 180 Milyon TL) s\u0131n\u0131rlar\u0131n\u0131 a\u015famaz.<\/td><\/tr><tr><td><strong>\u00d6nemli K\u0131s\u0131tlama<\/strong><\/td><td>Faiz\/K\u00e2r Pay\u0131 Deste\u011fi ile&nbsp;<strong>birlikte kullan\u0131lamaz<\/strong>.<\/td><\/tr><tr><td><strong>Vergi \u0130ndirimine Etkisi<\/strong><\/td><td>Al\u0131nan makine deste\u011fi tutar\u0131, vergi indirimine esas sabit yat\u0131r\u0131m tutar\u0131ndan&nbsp;<strong>d\u00fc\u015f\u00fcl\u00fcr<\/strong>.<\/td><\/tr><tr><td><strong>Yeni Firma Alternatifi<\/strong><\/td><td>Vergi indiriminden vazge\u00e7en yeni firmalar i\u00e7in SYT&#8217;ye oran s\u0131n\u0131r\u0131 +5 puan, mutlak TL s\u0131n\u0131r\u0131 +60 Milyon TL artar. (Destek oran\u0131 %25 sabit kal\u0131r, \u00fcst s\u0131n\u0131rlar geni\u015fler).<\/td><\/tr><tr><td><strong>Kullan\u0131lm\u0131\u015f Makine<\/strong><\/td><td><strong>Desteklenmez<\/strong>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2f85d7b2f5095c06130c794a6a39a6b9\"><strong>10. Sonu\u00e7 ve De\u011ferlendirme<\/strong><\/p>\n\n\n\n<p>Makine deste\u011fi, \u00f6zellikle y\u00fcksek teknolojili ve b\u00fcy\u00fck \u00f6l\u00e7ekli yat\u0131r\u0131mlarda finansman y\u00fck\u00fcn\u00fc hafifletecek, yat\u0131r\u0131m karar\u0131n\u0131 olumlu etkileyebilecek \u00f6nemli bir yeniliktir. Yat\u0131r\u0131mc\u0131lar\u0131n, kendi projelerinin \u00f6zelliklerine g\u00f6re faiz\/k\u00e2r pay\u0131 deste\u011fi ile makine deste\u011fi aras\u0131nda bir tercih yapmas\u0131 gerekecektir. \u00d6zellikle yeni kurulan ve ba\u015flang\u0131\u00e7ta k\u00e2r beklentisi d\u00fc\u015f\u00fck olan firmalar i\u00e7in vergi indiriminden feragat edip art\u0131r\u0131lm\u0131\u015f makine deste\u011fi s\u0131n\u0131rlar\u0131ndan faydalanma se\u00e7ene\u011fi stratejik bir karar olabilir.<\/p>\n\n\n\n<p>Bu destek t\u00fcr\u00fc, T\u00fcrkiye&#8217;nin \u00fcretimde teknoloji seviyesini y\u00fckseltme ve kritik sekt\u00f6rlerde d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltma hedeflerine ula\u015fmas\u0131nda kilit bir rol oynama potansiyeline sahiptir. Ancak, uygulaman\u0131n detaylar\u0131 ve pratikteki i\u015fleyi\u015fi, Bakanl\u0131k taraf\u0131ndan yay\u0131mlanacak tebli\u011fler ile daha da netle\u015fecektir. Bu analiz, mevcut &#8220;Karar&#8221; metnine dayanmaktad\u0131r.<\/p>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Genel \u00c7er\u00e7eve ve Ama\u00e7 Bu Karar&#8217;\u0131n genel amac\u0131, katma de\u011feri y\u00fcksek yat\u0131r\u0131mlar\u0131 \u00f6zendirmek, d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltmak ve teknolojik d\u00f6n\u00fc\u015f\u00fcm\u00fc h\u0131zland\u0131rmakt\u0131r. &#8220;Makine Deste\u011fi&#8221; de bu amaca hizmet eden, \u00f6zellikle &#8220;T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi&#8221; kapsam\u0131ndaki programlara odaklanm\u0131\u015f do\u011frudan bir mali destektir. Temel mant\u0131\u011f\u0131, yat\u0131r\u0131mc\u0131n\u0131n yapaca\u011f\u0131 nitelikli makine ve te\u00e7hizat al\u0131m\u0131n\u0131n bir k\u0131sm\u0131n\u0131n devlet taraf\u0131ndan kar\u015f\u0131lanmas\u0131d\u0131r. 2. [&hellip;]<\/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":[79,35,47,73,45,46,77,48,80,78,50,49,42,39,74,51,81,52,25,83,76,82],"class_list":["post-1216","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-buyuk-olcekli-isletme","tag-ekosistem-gelistirme-plani-yukumlulugu","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-kobi","tag-makine-destegi","tag-sabit-yatirim-tutari","tag-sanayi-ve-teknoloji-bakanligi","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-ilerleme-raporu","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeminli-mali-musavir","tag-yerel-kalkinma-hamlesi-programi","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1216","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=1216"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1216\/revisions"}],"predecessor-version":[{"id":1218,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1216\/revisions\/1218"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1216"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1216"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1216"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}