{"id":1289,"date":"2025-06-26T10:25:22","date_gmt":"2025-06-26T10:25:22","guid":{"rendered":"https:\/\/zetunas.com\/?p=1289"},"modified":"2025-06-26T10:25:22","modified_gmt":"2025-06-26T10:25:22","slug":"kullanilmis-tesis-ve-makine-ithalati-firsatlar-ve-feragatler","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/26\/kullanilmis-tesis-ve-makine-ithalati-firsatlar-ve-feragatler\/","title":{"rendered":"Kullan\u0131lm\u0131\u015f Tesis ve Makine \u0130thalat\u0131 (F\u0131rsatlar ve Feragatler)"},"content":{"rendered":"\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-2722a7f187efdd6e63744447382896f6\"><strong>\u00c7ift Taraf\u0131 Keskin Bir K\u0131l\u0131\u00e7<\/strong><\/p>\n\n\n\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\/Cift-Tarafi-Keskin-Bir-Kilic-1024x832.jpg\" alt=\"\" class=\"wp-image-1290\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b50446993b0058b8942fc54de8f48374\"><strong>Giri\u015f: Bir Maliyet Avantaj\u0131 m\u0131, Yoksa Bir Te\u015fvik Tuza\u011f\u0131 m\u0131?<\/strong><\/p>\n\n\n\n<p>Madde 23, yat\u0131r\u0131mc\u0131lara belirli \u015fartlar alt\u0131nda&nbsp;<strong>kullan\u0131lm\u0131\u015f&nbsp;komple tesis<\/strong>&nbsp;veya&nbsp;<strong>kullan\u0131lm\u0131\u015f makine ve te\u00e7hizat<\/strong>&nbsp;ithal etme imk\u00e2n\u0131 sunar. Bu, \u00f6zellikle sermaye yo\u011fun sekt\u00f6rlerde ba\u015flang\u0131\u00e7 maliyetini d\u00fc\u015f\u00fcrmek i\u00e7in cazip bir se\u00e7enek gibi g\u00f6r\u00fcnebilir. Ancak bu izin, bir &#8220;hak&#8221; de\u011fil,&nbsp;Bakanl\u0131k onay\u0131na tabi \u00f6zel bir &#8220;imtiyazd\u0131r&#8221; ve kar\u015f\u0131l\u0131\u011f\u0131nda en g\u00fc\u00e7l\u00fc te\u015fvik unsurlar\u0131ndan feragat edilmesini gerektirir. Bu \u00e7al\u0131\u015fma, bu stratejik takas\u0131n t\u00fcm boyutlar\u0131n\u0131 ortaya koymaktad\u0131r.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-79852fab86b1e626c9f3c44b0451481b\"><strong>B\u00f6l\u00fcm 1: Maddenin F\u0131kra F\u0131kra Analizi ve Pratik Anlamlar\u0131<\/strong><\/p>\n\n\n\n<p>Her f\u0131kran\u0131n ne s\u00f6yledi\u011fini ve yat\u0131r\u0131mc\u0131 i\u00e7in ne anlama geldi\u011fini tek tek inceleyelim.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-d7e933e0e7415ac8fb5ebf81a030fe6b\"><strong>(1) Komple Tesis \u0130thali ve Ekspertiz \u015eart\u0131<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ne Diyor?<\/strong>\u00a0Bakanl\u0131k\u00e7a g\u00f6revlendirilecek en az iki personelin,\u00a0tesisin bulundu\u011fu \u00fclkede yapaca\u011f\u0131\u00a0ekspertiz sonucunda; yerli \u00fcretim imkanlar\u0131, teknolojik kazan\u0131m ve ihracat katk\u0131s\u0131 kriterlerine g\u00f6re uygun g\u00f6r\u00fclmesi halinde,\u00a0<strong>kullan\u0131lm\u0131\u015f komple tesis<\/strong>in ithaline izin verilebilir. Ekspertiz masraflar\u0131 yat\u0131r\u0131mc\u0131ya aittir.<\/li>\n\n\n\n<li><strong>Pratik Anlam\u0131:<\/strong>\u00a0<strong>\u0130kinci el bir fabrikay\u0131 oldu\u011fu gibi T\u00fcrkiye&#8217;ye ta\u015f\u0131mak istiyorsan\u0131z<\/strong>, Bakanl\u0131k uzmanlar\u0131 yerinde inceleme yapar. Bu uzmanlar, &#8220;Bu tesis T\u00fcrkiye&#8217;ye teknolojik bir s\u0131\u00e7rama getirecek mi? Yoksa T\u00fcrkiye&#8217;de zaten daha iyisi \u00fcretilen eski bir teknoloji mi?&#8221; sorusuna cevap arar. Onay s\u00fcreci tamamen Bakanl\u0131k inisiyatifindedir ve masrafl\u0131 bir yoldur.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-4d346317d2b164bcfd1efe46da17fc61\"><strong>(2) Serbest B\u00f6lgelerden \u0130thalat Yasa\u011f\u0131 (K\u0131rm\u0131z\u0131 \u00c7izgi)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ne Diyor?<\/strong>\u00a0Serbest b\u00f6lgelerden kullan\u0131lm\u0131\u015f\u00a0<strong>komple tesis<\/strong>\u00a0ithaline izin verilmez.<\/li>\n\n\n\n<li><strong>Pratik Anlam\u0131:<\/strong>\u00a0Bu, net bir yasakt\u0131r. Serbest b\u00f6lgedeki bir ikinci el tesisi te\u015fvik belgesi kapsam\u0131nda ana karaya ithal edemezsiniz. Bu, kural\u0131n dolayl\u0131 yollardan delinmesini \u00f6nlemeye y\u00f6nelik bir tedbirdir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-62b7e044f4447d6f90e9bb24cd1af683\"><strong>(3) EK-4 Listesindeki Makineler ve Komple Tesis \u0130li\u015fkisi<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ne Diyor?<\/strong>\u00a0\u0130thali uygun g\u00f6r\u00fclen bir komple tesisin i\u00e7inde, normalde g\u00fcmr\u00fck vergisi muafiyetinden yararlanamayacak olan EK-4 listesindeki makineler bulunsa dahi, bu makineler KDV istisnas\u0131 ve g\u00fcmr\u00fck vergisi muafiyeti sa\u011flanmaks\u0131z\u0131n ithal edilerek sabit yat\u0131r\u0131m tutar\u0131na dahil edilebilir.<\/li>\n\n\n\n<li><strong>Pratik Anlam\u0131:<\/strong>\u00a0Bu \u00e7ok teknik ama \u00f6nemli bir detay. Diyelim ki ithal etti\u011finiz tesiste, EK-4 listesindeki (\u00f6rn: standart bir forklift) bir makine var. Tesisin ithaline izin verilirse, o forklifti de getirebilirsiniz. Ancak o forklift i\u00e7in\u00a0<strong>g\u00fcmr\u00fck vergisi ve KDV&#8217;yi \u00f6dersiniz.<\/strong>\u00a0Yine de\u00a0<strong>\u00f6dedi\u011finiz bu bedel, te\u015fvik belgenizdeki sabit yat\u0131r\u0131m tutar\u0131na eklenir. (BU KISIM UYGULAMANIN EN CAN ALICI NOKTASI)<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-d1ec30e7826795ff6f30fa8e20fe5cf2\"><strong>(4) Y\u00fcksek Teknolojili Yat\u0131r\u0131mlar ve Kullan\u0131lm\u0131\u015f Makine<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ne Diyor?<\/strong>\u00a0Orta-y\u00fcksek ve y\u00fcksek teknolojili yat\u0131r\u0131m konular\u0131 i\u00e7in\u00a0<strong>kullan\u0131lm\u0131\u015f ithal makine ve te\u00e7hizat<\/strong>\u00a0temin edilebilir. Ancak\u00a0<strong>EK-4<\/strong>\u00a0listesindeki makineler bu kapsamda\u00a0<strong>temin edilemez.<\/strong><\/li>\n\n\n\n<li><strong>Pratik Anlam\u0131:<\/strong>\u00a03. f\u0131kradan en b\u00fcy\u00fck fark\u0131 budur. E\u011fer komple bir tesis de\u011fil de y\u00fcksek teknolojili bir yat\u0131r\u0131m i\u00e7in tek tek ikinci el makineler getiriyorsan\u0131z, getirece\u011finiz makineler aras\u0131nda\u00a0<strong>EK-4 listesinden hi\u00e7bir makine olamaz.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-30cd7733f2e7454fedc1de7aa902dd90\"><strong>(5) En Kritik F\u0131kra: Feragat Edilen Destekler<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ne Diyor?<\/strong>\u00a0Kullan\u0131lm\u0131\u015f komple tesis veya kullan\u0131lm\u0131\u015f makine ve te\u00e7hizat;\u00a0<strong>vergi indirimi, makine deste\u011fi ve faiz veya k\u00e2r pay\u0131 deste\u011finden faydalanamaz.<\/strong><\/li>\n\n\n\n<li><strong>Pratik Anlam\u0131:<\/strong>\u00a0\u0130\u015fte stratejik takas\u0131n kalbi buras\u0131d\u0131r. \u0130kinci el makine ithal etmeyi se\u00e7ti\u011finiz anda, te\u015fvik sisteminin en g\u00fc\u00e7l\u00fc finansal ayaklar\u0131 olan bu \u00fc\u00e7 destekten\u00a0<strong>vazge\u00e7mi\u015f olursunuz.<\/strong>\u00a0Bu, karar\u0131 almadan \u00f6nce \u00e7ok dikkatli bir maliyet-fayda analizi yapmay\u0131 zorunlu k\u0131lar.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-60a0e25e4d521189ca7471e10787fd39\"><strong>B\u00f6l\u00fcm 2: Stratejik Se\u00e7im An\u0131- Yeni Makine vs. Kullan\u0131lm\u0131\u015f Makine<\/strong><\/p>\n\n\n\n<p>Bu tablo, yat\u0131r\u0131mc\u0131n\u0131n kar\u015f\u0131 kar\u015f\u0131ya oldu\u011fu se\u00e7imi net bir \u015fekilde g\u00f6rselle\u015ftirmektedir.<\/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>Yol 1:<\/strong><strong>Yeni<\/strong><strong>Makine ve Te\u00e7hizat Yat\u0131r\u0131m\u0131<\/strong><\/td><td><strong>Yol 2:<\/strong><strong>Kullan\u0131lm\u0131\u015f<\/strong><strong>Makine \/ Tesis \u0130thalat\u0131<\/strong><\/td><td><strong>Fark<\/strong><\/td><\/tr><tr><td><strong>G\u00fcmr\u00fck Vergisi Muafiyeti<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>Var<\/strong>&nbsp;(EK-4&#8217;teki makineler hari\u00e7)<\/td><td>Ayn\u0131<\/td><\/tr><tr><td><strong>KDV \u0130stisnas\u0131<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>Var<\/strong>&nbsp;(EK-4&#8217;teki makineler hari\u00e7)<\/td><td>Ayn\u0131<\/td><\/tr><tr><td><strong>Sigorta Primi Deste\u011fi (\u0130\u015fveren\/\u0130\u015f\u00e7i)<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>Var<\/strong><\/td><td>Ayn\u0131<\/td><\/tr><tr><td><strong>Yat\u0131r\u0131m Yeri Tahsisi<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>Var<\/strong><\/td><td>Ayn\u0131<\/td><\/tr><tr><td><strong>Vergi \u0130ndirimi<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>ALINAMAZ<\/strong><\/td><td><strong>Kay\u0131p<\/strong><\/td><\/tr><tr><td><strong>Faiz veya K\u00e2r Pay\u0131 Deste\u011fi<\/strong><\/td><td><strong>Var<\/strong><\/td><td><strong>ALINAMAZ<\/strong><\/td><td><strong>Kay\u0131p<\/strong><\/td><\/tr><tr><td><strong>Makine Deste\u011fi<\/strong>&nbsp;(Belirli Programlar \u0130\u00e7in)<\/td><td><strong>Var<\/strong><\/td><td><strong>ALINAMAZ<\/strong><\/td><td><strong>Kay\u0131p<\/strong><\/td><\/tr><tr><td><strong>Ba\u015flang\u0131\u00e7 Sermaye Maliyeti<\/strong><\/td><td><strong>Y\u00fcksek<\/strong><\/td><td><strong>Daha D\u00fc\u015f\u00fck<\/strong>&nbsp;(Potansiyel olarak)<\/td><td><strong>Avantaj<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-74bd685c490462cad335de197a4ac25f\"><strong>B\u00f6l\u00fcm 3: Pratik Senaryolar- Kimler \u0130\u00e7in Mant\u0131kl\u0131?<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5d33ac7396a433aac1ec237f67032ea2\"><strong>Senaryo 1: Firma A- Y\u00fcksek K\u00e2rl\u0131 Bir Teknoloji Yat\u0131r\u0131m\u0131<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Proje:<\/strong>\u00a0Teknoloji Hamlesi Program\u0131 kapsam\u0131nda, y\u00fcksek k\u00e2r marj\u0131yla \u00e7al\u0131\u015facak bir yar\u0131 iletken \u00fcretim tesisi kuruyor.<\/li>\n\n\n\n<li><strong>Analiz:<\/strong>\u00a0Bu firma i\u00e7in d\u00fczenli ve y\u00fcksek kurumlar vergisi \u00f6demeleri beklenir. &#8220;Vergi \u0130ndirimi&#8221; deste\u011fi, bu vergileri y\u0131llarca \u00f6dememesi veya \u00e7ok az \u00f6demesi anlam\u0131na gelir ki bu milyonlarca liral\u0131k bir avantajd\u0131r. \u0130kinci el makine alarak sa\u011flayaca\u011f\u0131 maliyet avantaj\u0131, vergi indiriminden feragat etmenin yan\u0131nda \u00e7ok k\u00fc\u00e7\u00fck kal\u0131r.<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>\u00a0Firma A i\u00e7in Madde 23\u00a0<strong>kesinlikle mant\u0131ks\u0131zd\u0131r.<\/strong>\u00a0Yeni makine al\u0131p t\u00fcm te\u015fviklerden faydalanmal\u0131d\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-ddef9170ec347bd773187b7f4ee8b9b5\"><strong>Senaryo 2: Firma B- Standart Bir Metal D\u00f6k\u00fcm Tesisi<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Proje:<\/strong>\u00a0A\u011f\u0131r sanayiye y\u00f6nelik, teknolojisi \u00e7ok s\u0131k de\u011fi\u015fmeyen, ancak makine ve f\u0131r\u0131nlar\u0131 \u00e7ok pahal\u0131 olan bir d\u00f6k\u00fcmhane kuruyor. Firman\u0131n k\u00e2r marj\u0131 d\u00fc\u015f\u00fck ve ilk y\u0131llarda k\u00e2r beklemiyor.<\/li>\n\n\n\n<li><strong>Analiz:<\/strong>\u00a0Firman\u0131n ilk y\u0131llarda \u00f6deyecek kurumlar vergisi zaten az olaca\u011f\u0131 i\u00e7in &#8220;Vergi \u0130ndirimi&#8221; deste\u011fi k\u0131sa vadede \u00e7ok anlaml\u0131 de\u011fildir. Faiz deste\u011fi \u00f6nemli olabilir ama en b\u00fcy\u00fck derdi, devasa ba\u015flang\u0131\u00e7 sermayesini bulmakt\u0131r. E\u011fer Avrupa&#8217;dan iyi durumda, yar\u0131 fiyat\u0131na ikinci el bir d\u00f6k\u00fcmhane tesisi bulursa, ba\u015flang\u0131\u00e7 maliyetini 100 Milyon TL yerine 50 Milyon TL&#8217;ye d\u00fc\u015f\u00fcrebilir.\u00a0Bu 50 Milyon TL&#8217;lik sermaye avantaj\u0131, feragat etti\u011fi faiz ve vergi desteklerinden daha de\u011ferli olabilir.<\/li>\n\n\n\n<li><strong>Sonu\u00e7:<\/strong>\u00a0Firma B i\u00e7in Madde 23\u00a0<strong>de\u011ferlendirilmesi gereken stratejik bir se\u00e7enektir.<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5840b4ccfef1cdad343a47be45d0d28e\"><strong>B\u00f6l\u00fcm 4: \u00d6zet ve Stratejik De\u011ferlendirme<\/strong><\/p>\n\n\n\n<p>Madde 23&#8217;\u00fc kullanmay\u0131 d\u00fc\u015f\u00fcnen bir yat\u0131r\u0131mc\u0131, \u015fu sorular\u0131 kendine sormal\u0131d\u0131r:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Teknolojik Risk:<\/strong>\u00a0Getirece\u011fim ikinci el teknoloji, k\u0131sa s\u00fcrede eskiyecek mi? Bak\u0131m, onar\u0131m ve yedek par\u00e7a maliyetleri ne olacak?<\/li>\n\n\n\n<li><strong>Bakanl\u0131k Onay\u0131:<\/strong>\u00a0Projem, Bakanl\u0131k uzmanlar\u0131n\u0131 &#8220;teknolojik kazan\u0131m&#8221; sa\u011flayaca\u011f\u0131na ikna edecek kadar g\u00fc\u00e7l\u00fc m\u00fc? Ekspertiz ve onay s\u00fcrecinin belirsizli\u011fine ve maliyetine haz\u0131r m\u0131y\u0131m?<\/li>\n\n\n\n<li><strong>Finansal Takas Analizi:<\/strong>\n<ul class=\"wp-block-list\">\n<li>\u0130kinci el alarak sa\u011flayaca\u011f\u0131m net sermaye avantaj\u0131 (Milyon TL olarak) nedir?<\/li>\n\n\n\n<li>Feragat edece\u011fim\u00a0Vergi \u0130ndirimi ve Faiz Deste\u011finin bug\u00fcnk\u00fc de\u011feri\u00a0(Milyon TL olarak) nedir?<\/li>\n\n\n\n<li>Bu iki rakam\u0131 kar\u015f\u0131la\u015ft\u0131rd\u0131\u011f\u0131mda hangisi daha a\u011f\u0131r bas\u0131yor?<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>K\u00e2rl\u0131l\u0131k ve Vergi Durumu:<\/strong>\u00a0\u015eirketim y\u00fcksek k\u00e2rl\u0131l\u0131\u011fa sahip ve d\u00fczenli vergi \u00f6deyen bir yap\u0131da m\u0131? (E\u011fer evetse, Vergi \u0130ndiriminden vazge\u00e7mek mant\u0131ks\u0131zd\u0131r).<\/li>\n<\/ol>\n\n\n\n<p><strong>Sonu\u00e7 olarak, Madde 23, ni\u015f ve \u00f6zel durumlar i\u00e7in tasarlanm\u0131\u015f bir maddedir.<\/strong>&nbsp;Genellikle, teknolojinin yava\u015f geli\u015fti\u011fi, makine \u00f6m\u00fcrlerinin \u00e7ok uzun oldu\u011fu ve ekipmanlar\u0131n \u00e7ok pahal\u0131 oldu\u011fu a\u011f\u0131r sanayi gibi sekt\u00f6rlerdeki, k\u00e2rl\u0131l\u0131\u011f\u0131 d\u00fc\u015f\u00fck ancak sermayesi k\u0131s\u0131tl\u0131 firmalar i\u00e7in bir \u00e7\u0131k\u0131\u015f yolu olabilir. Di\u011fer t\u00fcm firmalar i\u00e7in, yeni makine alarak te\u015fvik sisteminin t\u00fcm finansal g\u00fcc\u00fcnden yararlanmak genellikle daha ak\u0131lc\u0131 bir yoldur.<\/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>\u00c7ift Taraf\u0131 Keskin Bir K\u0131l\u0131\u00e7 Giri\u015f: Bir Maliyet Avantaj\u0131 m\u0131, Yoksa Bir Te\u015fvik Tuza\u011f\u0131 m\u0131? Madde 23, yat\u0131r\u0131mc\u0131lara belirli \u015fartlar alt\u0131nda&nbsp;kullan\u0131lm\u0131\u015f&nbsp;komple tesis&nbsp;veya&nbsp;kullan\u0131lm\u0131\u015f makine ve te\u00e7hizat&nbsp;ithal etme imk\u00e2n\u0131 sunar. Bu, \u00f6zellikle sermaye yo\u011fun sekt\u00f6rlerde ba\u015flang\u0131\u00e7 maliyetini d\u00fc\u015f\u00fcrmek i\u00e7in cazip bir se\u00e7enek gibi g\u00f6r\u00fcnebilir. Ancak bu izin, bir &#8220;hak&#8221; de\u011fil,&nbsp;Bakanl\u0131k onay\u0131na tabi \u00f6zel bir &#8220;imtiyazd\u0131r&#8221; ve kar\u015f\u0131l\u0131\u011f\u0131nda [&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-1289","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\/1289","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=1289"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1289\/revisions"}],"predecessor-version":[{"id":1291,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1289\/revisions\/1291"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}