{"id":1277,"date":"2025-06-19T09:17:44","date_gmt":"2025-06-19T09:17:44","guid":{"rendered":"https:\/\/zetunas.com\/?p=1277"},"modified":"2025-06-19T09:17:44","modified_gmt":"2025-06-19T09:17:44","slug":"savunma-sanayii-projeleri-icin-stratejik-tesvik-secenekleri","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/19\/savunma-sanayii-projeleri-icin-stratejik-tesvik-secenekleri\/","title":{"rendered":"Savunma Sanayii Projeleri \u0130\u00e7in Stratejik Te\u015fvik Se\u00e7enekleri"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"832\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2025\/06\/savunma-sanayi-projeleri-1024x832.jpg\" alt=\"\" class=\"wp-image-1279\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-ef8ed55196a1385d1223f4de376473ca\"><strong>Savunma Sanayii Projeleri \u0130\u00e7in Stratejik Te\u015fvik Se\u00e7enekleri<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-194a33c6145720443bac94a23b58228f\"><strong>Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar (9903 Say\u0131l\u0131) Kapsam\u0131nda&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b30dabcc155acc3cc4bcd8d9d6b4c9b8\"><strong>Stratejik Karar Noktas\u0131: Savunma Sanayii Projeleri \u0130\u00e7in \u0130ki Farkl\u0131 Te\u015fvik Paketi<\/strong><\/p>\n\n\n\n<p>Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131 (SSB) taraf\u0131ndan projesi onaylanan yat\u0131r\u0131mlar, 9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 uyar\u0131nca &#8220;\u00d6ncelikli Yat\u0131r\u0131m&#8221; olarak kabul edilir. Ancak bu projeler i\u00e7in karar, yat\u0131r\u0131mc\u0131n\u0131n projesinin finansal yap\u0131s\u0131na (sermaye yo\u011fun veya istihdam yo\u011fun) ve s\u00fcresine g\u00f6re kritik bir tercih yapmas\u0131n\u0131 gerektiren iki temel te\u015fvik yolu sunar.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-6f50bb6f7ed24ffd0edf25ee7510694e\"><strong>Madde 18\/7&#8217;nin Analizi: Bir &#8220;Paket Tercihi&#8221; Zorunlulu\u011fu<\/strong><\/p>\n\n\n\n<p>Karar\u0131n en kritik h\u00fck\u00fcmlerinden biri,&nbsp;Sigorta Prim \u0130\u015fveren Hissesi Deste\u011fini d\u00fczenleyen Madde 18&#8217;in 7. f\u0131kras\u0131nda yer almaktad\u0131r:<\/p>\n\n\n\n<p><em>&#8220;&#8230; Ancak,&nbsp;yat\u0131r\u0131m s\u00fcresi ve s\u00f6zle\u015fmesi devam eden&nbsp;Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131 ile imzalanan s\u00f6zle\u015fmeye istinaden ger\u00e7ekle\u015ftirilecek projelerde bu destek [Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi] te\u015fvik belgesinin d\u00fczenlendi\u011fi tarihi takip eden aydan itibaren s\u00f6zle\u015fme s\u00fcresi sonuna kadar uygulan\u0131r.<strong>&nbsp;Bu f\u0131kra kapsam\u0131nda sigorta primi i\u015fveren hissesi deste\u011fi \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ek olarak&nbsp;sadece g\u00fcmr\u00fck vergisi muafiyeti sa\u011flan\u0131r.&#8221;<\/strong><\/em><\/p>\n\n\n\n<p>Bu f\u0131kradaki&nbsp;<strong>&#8220;sadece&#8221;&nbsp;<\/strong>ifadesi, bir takas (takas) mekanizmas\u0131 kurar. Yat\u0131r\u0131mc\u0131 bu istisnai ve \u00e7ok uzun s\u00fcreli sigorta primi deste\u011fini se\u00e7erse,&nbsp;&#8220;\u00d6ncelikli Yat\u0131r\u0131m&#8221; stat\u00fcs\u00fcn\u00fcn getirdi\u011fi di\u011fer g\u00fc\u00e7l\u00fc desteklerin tamam\u0131ndan feragat etmi\u015f olur.<\/p>\n\n\n\n<p>Bu durumda yat\u0131r\u0131mc\u0131n\u0131n se\u00e7imi \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Vazge\u00e7ilenler:&nbsp;<\/strong>Yat\u0131r\u0131m\u0131n ba\u015flang\u0131\u00e7 maliyetini ve finansman y\u00fck\u00fcn\u00fc hafifleten&nbsp;<strong>Vergi \u0130ndirimi, Faiz Deste\u011fi, KDV \u0130stisnas\u0131 ve Yat\u0131r\u0131m Yeri Tahsisi&nbsp;<\/strong>gibi unsurlar.<\/li>\n\n\n\n<li><strong>Kazan\u0131lan:&nbsp;<\/strong>Projenin t\u00fcm \u00f6mr\u00fc boyunca en b\u00fcy\u00fck operasyonel giderlerden biri olan personel maliyetini \u00f6ng\u00f6r\u00fclebilir \u015fekilde d\u00fc\u015f\u00fcren,&nbsp;<strong>s\u00f6zle\u015fme s\u00fcresi boyunca ge\u00e7erli Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi&nbsp;<\/strong>ve G\u00fcmr\u00fck Vergisi Muafiyeti.<\/li>\n<\/ul>\n\n\n\n<p>Bu iki stratejik yolu a\u015fa\u011f\u0131daki tabloda net bir \u015fekilde kar\u015f\u0131la\u015ft\u0131ral\u0131m.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2a7268653622a9d6d994b2b6e5c28b57\"><strong>Kar\u015f\u0131la\u015ft\u0131rmal\u0131 Savunma Sanayii Te\u015fvik Paketi Tablosu<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Destek Unsuru<\/strong><\/td><td><strong>Se\u00e7enek 1: Kapsaml\u0131 \u00d6ncelikli Yat\u0131r\u0131m Deste\u011fi (Madde 9\/d)<\/strong><\/td><td><strong>Se\u00e7enek 2: Uzun Vadeli \u0130stihdam Odakl\u0131 Destek (Madde 18\/7 \u0130stisnas\u0131)<\/strong><\/td><\/tr><tr><td><strong>Kimler \u0130\u00e7in Uygun?<\/strong><\/td><td>Ba\u015flang\u0131\u00e7ta y\u00fcksek makine, techizat ve bina yat\u0131r\u0131m\u0131 (sermaye yo\u011fun- CapEx) olan projeler.<\/td><td>\u00c7ok uzun s\u00fcreli (\u00f6rn: 10-20 y\u0131l) ve y\u00fcksek personel giderine sahip (istihdam yo\u011fun- OpEx) projeler.<\/td><\/tr><tr><td><strong>B\u00f6lgesel Stat\u00fc<\/strong><\/td><td>Yat\u0131r\u0131m\u0131n yap\u0131ld\u0131\u011f\u0131 b\u00f6lgeye g\u00f6re destek s\u00fcreleri ve oranlar\u0131 de\u011fi\u015fir (\u00d6rn: 5. B\u00f6lge avantajlar\u0131).<\/td><td>B\u00f6lge \u00f6nemsizdir. Tek kriter SSB ile imzalanan&nbsp;<strong>s\u00f6zle\u015fme s\u00fcresidir.<\/strong><\/td><\/tr><tr><td><strong>Vergi \u0130ndirimi (Yat\u0131r\u0131ma Katk\u0131 Oran\u0131)<\/strong><\/td><td><strong>30%<\/strong><\/td><td><strong>Uygulanmaz\u00b9<\/strong><\/td><\/tr><tr><td><strong>Kurumlar Vergisi \u0130ndirim Oran\u0131<\/strong><\/td><td><strong>60%<\/strong><\/td><td><strong>Uygulanmaz\u00b9<\/strong><\/td><\/tr><tr><td><strong>Faiz\/K\u00e2r Pay\u0131 Deste\u011fi<\/strong><strong>(TL Kredi)<\/strong><\/td><td>B\u00f6lgeye g\u00f6re de\u011fi\u015fen oranlarda&nbsp;<strong>uygulan\u0131r.<\/strong><\/td><td><strong>Uygulanmaz\u00b9<\/strong><\/td><\/tr><tr><td><strong>Sigorta Prim \u0130\u015fveren Hissesi Deste\u011fi (S\u00dcRE)<\/strong><\/td><td>Yat\u0131r\u0131m\u0131n yap\u0131ld\u0131\u011f\u0131 b\u00f6lgeye g\u00f6re&nbsp;<strong>12 y\u0131la kadar.<\/strong><\/td><td><strong>T\u00dcM S\u00d6ZLE\u015eME S\u00dcRES\u0130 BOYUNCA<\/strong><\/td><\/tr><tr><td><strong>KDV \u0130stisnas\u0131<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>Uygulanmaz\u00b9<\/strong><\/td><\/tr><tr><td><strong>G\u00fcmr\u00fck Vergisi Muafiyeti<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>Var<\/strong><strong><\/strong><\/td><\/tr><tr><td><strong>Yat\u0131r\u0131m Yeri Tahsisi<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>Uygulanmaz\u00b9<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u00b9&nbsp;<em>Madde 18\/7&#8217;deki &#8220;ilave olarak&nbsp;<strong>yaln\u0131zca&nbsp;<\/strong>g\u00fcmr\u00fck vergisi muafiyeti sa\u011flan\u0131r&#8221; h\u00fckm\u00fc, bu istisnai destek yolunu se\u00e7en yat\u0131r\u0131mc\u0131n\u0131n di\u011fer t\u00fcm destek unsurlar\u0131ndan (Vergi \u0130ndirimi, Faiz Deste\u011fi, KDV \u0130stisnas\u0131, Yat\u0131r\u0131m Yeri Tahsisi vb.) feragat etti\u011fi anlam\u0131na gelir.<\/em><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2583eb09e4d34d5226234acc205637e8\"><strong>Uygulama Senaryolar\u0131<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-43d5436e4c54e69400124af2c0348ee2\"><strong>Senaryo 1: Firma A- Z\u0131rhl\u0131 Ara\u00e7 \u00dcretim Tesisi Kurulumu<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Proje:&nbsp;<\/strong>5. B\u00f6lgede 500 Milyon TL&#8217;lik yeni bir fabrika yat\u0131r\u0131m\u0131. Y\u00fcksek maliyetli robotik kaynak hatlar\u0131, CNC makineleri ve test ekipmanlar\u0131 al\u0131nacak (Y\u00fcksek CapEx).<\/li>\n\n\n\n<li><strong>Stratejik \u00d6ncelik:&nbsp;<\/strong>Ba\u015flang\u0131\u00e7ta devasa sermaye y\u00fck\u00fcn\u00fc hafifletmek.<\/li>\n\n\n\n<li><strong>Do\u011fru Se\u00e7im: Se\u00e7enek 1 (Kapsaml\u0131 Paket).<\/strong><\/li>\n\n\n\n<li><strong>Neden?<\/strong>&nbsp;Firma, 500 Milyon TL&#8217;lik yat\u0131r\u0131m\u0131n\u0131n %30&#8217;una denk gelen&nbsp;<strong>150 Milyon TL&#8217;yi<\/strong>, gelecekte \u00f6deyece\u011fi vergilerden mahsup etme hakk\u0131 kazan\u0131r (Vergi \u0130ndirimi). Yat\u0131r\u0131m kredilerinde ciddi bir faiz avantaj\u0131 elde eder. 5. B\u00f6lge i\u00e7in 8 y\u0131ll\u0131k sigorta primi deste\u011fi de proje ba\u015flang\u0131c\u0131 i\u00e7in \u00f6nemli bir katk\u0131d\u0131r. Bu firma i\u00e7in en b\u00fcy\u00fck maliyet ba\u015flang\u0131\u00e7ta oldu\u011fu i\u00e7in, s\u00f6zle\u015fme s\u00fcresi boyunca SGK deste\u011fi almak i\u00e7in bu b\u00fcy\u00fck sermaye desteklerinden vazge\u00e7mek mant\u0131kl\u0131 de\u011fildir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-603496ec63f2b0a74db137052d8259f3\"><strong>Senaryo 2: Firma B- 15 Y\u0131ll\u0131k Milli Sava\u015f U\u00e7a\u011f\u0131 Yaz\u0131l\u0131m ve Entegrasyon Projesi<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Proje:&nbsp;<\/strong>15 y\u0131l s\u00fcrecek bir proje. Ana maliyet kalemi, \u00e7al\u0131\u015ft\u0131r\u0131lacak 300 y\u00fcksek maa\u015fl\u0131 m\u00fchendisin ayl\u0131k giderleridir (Y\u00fcksek OpEx).<\/li>\n\n\n\n<li><strong>Stratejik \u00d6ncelik:&nbsp;<\/strong>Uzun y\u0131llar boyunca en b\u00fcy\u00fck ve sabit gider kalemi olan personel maliyetlerini \u00f6ng\u00f6r\u00fclebilir bir \u015fekilde d\u00fc\u015f\u00fcrmek.<\/li>\n\n\n\n<li><strong>Do\u011fru Se\u00e7im: Se\u00e7enek 2 (\u0130stihdam Odakl\u0131 Paket).<\/strong><\/li>\n\n\n\n<li><strong>Neden?<\/strong>&nbsp;Firma,&nbsp;<strong>15 y\u0131l boyunca&nbsp;<\/strong>300 m\u00fchendisin sigorta primi i\u015fveren hissesinin devlet taraf\u0131ndan kar\u015f\u0131lanmas\u0131n\u0131 sa\u011flar. Bu durum, projenin toplam karl\u0131l\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan Vergi \u0130ndirimi veya Faiz Deste\u011finin sa\u011flayaca\u011f\u0131 faydadan \u00e7ok daha b\u00fcy\u00fck bir stratejik avantaj yarat\u0131r. Ba\u015flang\u0131\u00e7 yat\u0131r\u0131m maliyeti (ofis, bilgisayar vb.) d\u00fc\u015f\u00fck oldu\u011fu i\u00e7in bu sermaye desteklerinden feragat etmek son derece mant\u0131kl\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Savunma Sanayii Projeleri \u0130\u00e7in Stratejik Te\u015fvik Se\u00e7enekleri Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar (9903 Say\u0131l\u0131) Kapsam\u0131nda&nbsp; Stratejik Karar Noktas\u0131: Savunma Sanayii Projeleri \u0130\u00e7in \u0130ki Farkl\u0131 Te\u015fvik Paketi Savunma Sanayii Ba\u015fkanl\u0131\u011f\u0131 (SSB) taraf\u0131ndan projesi onaylanan yat\u0131r\u0131mlar, 9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 uyar\u0131nca &#8220;\u00d6ncelikli Yat\u0131r\u0131m&#8221; olarak kabul edilir. Ancak bu projeler i\u00e7in karar, yat\u0131r\u0131mc\u0131n\u0131n projesinin finansal yap\u0131s\u0131na (sermaye yo\u011fun [&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":[86,79,35,47,73,45,46,77,48,80,78,87,50,49,42,85,39,74,51,81,52,25,83,76,84,82],"class_list":["post-1277","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-ar-ge-destekleri","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-savunma-sanayi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-tasarim-destekleri","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-yesil-donusum","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1277","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=1277"}],"version-history":[{"count":2,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1277\/revisions"}],"predecessor-version":[{"id":1280,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1277\/revisions\/1280"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}