{"id":1333,"date":"2025-06-28T22:17:41","date_gmt":"2025-06-28T22:17:41","guid":{"rendered":"https:\/\/zetunas.com\/?p=1333"},"modified":"2025-06-28T22:17:41","modified_gmt":"2025-06-28T22:17:41","slug":"yeni-tesvik-sisteminde-yeniden-degerleme-etkisi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/28\/yeni-tesvik-sisteminde-yeniden-degerleme-etkisi\/","title":{"rendered":"Yeni Te\u015fvik Sisteminde\u00a0Yeniden De\u011ferleme\u00a0Etkisi"},"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\/ust-sinirin-asilmasi-1024x832.jpg\" alt=\"\" class=\"wp-image-1334\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-9f6b1413b5d449c9f0d93a43cace1e3e\"><strong>\u00d6rnek Senaryo:&nbsp;<\/strong><strong>\u00dcst S\u0131n\u0131r\u0131n A\u015f\u0131lmas\u0131 ve M\u00fceyyidesi<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-90e5855a669d3781d31049e3dc9cafce\"><strong>Say\u0131sal \u00d6rneklerle De\u011ferlendirme<\/strong><\/p>\n\n\n\n<p>Bu \u00e7al\u0131\u015fma, &#8220;YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARAR&#8221; metninin en kritik maddelerinden biri olan&nbsp;<strong>Madde 5\/14<\/strong>&#8216;\u00fcn uygulamas\u0131n\u0131, yat\u0131r\u0131m\u0131n son y\u0131l\u0131nda toplam desteklerin yeniden de\u011ferlenmi\u015f yat\u0131r\u0131m tutar\u0131n\u0131 a\u015ft\u0131\u011f\u0131 ve bu fazla faydalanman\u0131n nas\u0131l tespit edilip geri al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6stermektedir.<\/p>\n\n\n\n<p>&#8220;<em>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&nbsp;<strong>faydalanma y\u0131l\u0131 esas al\u0131narak<\/strong>&nbsp;yeniden de\u011ferleme oran\u0131 ile hesaplanan toplam de\u011feri, yeniden de\u011ferleme oran\u0131 dikkate al\u0131narak hesaplanm\u0131\u015f&nbsp;<strong>ger\u00e7ekle\u015fen sabit yat\u0131r\u0131m tutar\u0131n\u0131 ge\u00e7emez.<\/strong><\/em>&#8220;<\/p>\n\n\n\n<p>Bu \u00e7al\u0131\u015fma yazar\u0131n de\u011ferlendirmesini i\u00e7erir. \u00c7al\u0131\u015fmada yer alan bilgi, veri ve yorumlar hi\u00e7bir kurumu ba\u011flamaz.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b578139fed58375f918a54d031d12c01\"><strong>B\u00f6l\u00fcm 1: Senaryo ve Varsay\u0131mlar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Firma:<\/strong>\u00a0Tekno Strateji A.\u015e.<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m T\u00fcr\u00fc:<\/strong>\u00a0Stratejik Hamle Program\u0131 kapsam\u0131nda, y\u00fcksek teknolojili \u00fcr\u00fcn \u00fcretimine y\u00f6nelik komple yeni bir yat\u0131r\u0131m.<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m Ba\u015flang\u0131\u00e7 Tarihi:<\/strong>\u00a0<strong>01.01.2025<\/strong><\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m Biti\u015f Tarihi (Tamamlama Vizesi Tarihi):<\/strong>\u00a031.12.2029<\/li>\n\n\n\n<li><strong>Belgedeki \u00d6ng\u00f6r\u00fclen Yat\u0131r\u0131m Tutar\u0131:<\/strong>\u00a01 Milyar TL<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m Sonu Ger\u00e7ekle\u015fen Sabit Yat\u0131r\u0131m Tutar\u0131:<\/strong>\u00a0950 Milyon TL<\/li>\n\n\n\n<li><strong>Varsay\u0131msal Yeniden De\u011ferleme Oranlar\u0131 (YDO):<\/strong>\u00a0Hesaplamada kullan\u0131lacak ilgili y\u0131llara ait oranlar: Hesaplaman\u0131n anla\u015f\u0131lmas\u0131 i\u00e7in a\u015fa\u011f\u0131daki gibi varsay\u0131msal oranlar kullan\u0131lacakt\u0131r. (Bu oranlar her y\u0131l\u0131n Ekim ay\u0131nda a\u00e7\u0131klan\u0131r ve bir sonraki y\u0131l uygulan\u0131r. \u00d6rne\u011fin, 2025 sonu oran\u0131 2026&#8217;da kullan\u0131l\u0131r.)<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Y\u0131l<\/td><td>YDO (%)<\/td><td>De\u011ferleme Katsay\u0131s\u0131 (1+YDO)<\/td><\/tr><tr><td>2026 (2025 i\u00e7in)<\/td><td>55%<\/td><td>1,55<\/td><\/tr><tr><td>2027 (2026 i\u00e7in)<\/td><td>50%<\/td><td>1,5<\/td><\/tr><tr><td>2028 (2027 i\u00e7in)<\/td><td>45%<\/td><td>1,45<\/td><\/tr><tr><td>2029 (2028 i\u00e7in)<\/td><td>40%<\/td><td>1,4<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-3ec15c4b4eafdcfb8a37d0decc2283a1\"><strong>B\u00f6l\u00fcm 2: Ad\u0131m Ad\u0131m Hesaplama (2025 Ba\u015flang\u0131\u00e7l\u0131 Yat\u0131r\u0131m)<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-9c49dc9b715065f920ef598d3411b799\"><strong>Ad\u0131m 1: TAVAN HESAPLAMASI (Ger\u00e7ekle\u015fen Sabit Yat\u0131r\u0131m Tutar\u0131n\u0131n De\u011ferlemesi)<\/strong><\/p>\n\n\n\n<p>Bu ad\u0131mda, yat\u0131r\u0131mc\u0131n\u0131n alabilece\u011fi toplam deste\u011fin a\u015famayaca\u011f\u0131 \u00fcst limiti (tavan\u0131) hesapl\u0131yoruz.&nbsp;<strong>9903 Say\u0131l\u0131 Karara g\u00f6re<\/strong>&nbsp;<strong>hesaplama, her bir y\u0131l sonu haz al\u0131narak yap\u0131l\u0131r. Hatta gelir ve kurumlar vergisi m\u00fckellefleri ge\u00e7ici vergi d\u00f6nemleri sonunda da vergi indirimi uygulamas\u0131ndan faydalanabildi\u011finden uygulamada her bir ge\u00e7ici vergi d\u00f6nemi sonundan bu hesaplaman\u0131n yap\u0131lmas\u0131 gerekti\u011fi de\u011ferlendirilmi\u015ftir<\/strong>.&nbsp;<strong>Bu \u00e7al\u0131\u015fmam\u0131zda yat\u0131r\u0131m\u0131n tamamland\u0131\u011f\u0131 2029 y\u0131l\u0131 sonu baz al\u0131narak yap\u0131lm\u0131\u015ft\u0131r<\/strong>. Her y\u0131l yap\u0131lan harcama, yap\u0131ld\u0131\u011f\u0131 y\u0131ldan 2029 sonuna kadar&nbsp;<strong>k\u00fcm\u00fclatif olarak<\/strong>&nbsp;yeniden de\u011ferlemeye tabi tutulur.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-8614aea46bf5f068a8977dbd1591df02\"><strong>Tablo 1: Ger\u00e7ekle\u015fen Sabit Yat\u0131r\u0131m Tutar\u0131n\u0131n De\u011ferlenmesi (TAVAN)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Harcama Y\u0131l\u0131<\/strong><\/td><td><strong>Harcama Kalemi<\/strong><\/td><td><strong>Harcama Tutar\u0131 (TL)<\/strong><\/td><td><strong>2029 Sonuna K\u00fcm\u00fclatif De\u011ferleme Katsay\u0131s\u0131<\/strong><\/td><td><strong>De\u011ferlenmi\u015f Tutar (TL)<\/strong><\/td><\/tr><tr><td>2025<\/td><td>Arazi ve Bina \u0130n\u015faat<\/td><td>200.000.000<\/td><td>1,55 x 1,50 x 1,45 x 1,40 =&nbsp;<strong>4,71<\/strong><\/td><td>942.000.000<\/td><\/tr><tr><td>2026<\/td><td>Makine ve Te\u00e7hizat<\/td><td>300.000.000<\/td><td>1,50 x 1,45 x 1,40 =&nbsp;<strong>3,05<\/strong><\/td><td>915.000.000<\/td><\/tr><tr><td>2027<\/td><td>Makine ve Te\u00e7hizat<\/td><td>250.000.000<\/td><td>1,45 x 1,40 =&nbsp;<strong>2,03<\/strong><\/td><td>507.500.000<\/td><\/tr><tr><td>2028<\/td><td>Montaj ve Di\u011fer Giderler<\/td><td>150.000.000<\/td><td>1,40 =&nbsp;<strong>1,40<\/strong><\/td><td>210.000.000<\/td><\/tr><tr><td>2029<\/td><td>Son Giderler<\/td><td>50.000.000<\/td><td>De\u011ferleme yok =&nbsp;<strong>1,00<\/strong><\/td><td>50.000.000<\/td><\/tr><tr><td><strong>TOPLAM<\/strong><\/td><td>&nbsp;<\/td><td><strong>950.000.000<\/strong><\/td><td>&nbsp;<\/td><td><strong>2.624.500.000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Sonu\u00e7:<\/strong>&nbsp;Tekno Strateji A.\u015e.&#8217;nin 2025-2029 d\u00f6neminde alabilece\u011fi toplam desteklerin 2029 y\u0131l\u0131 sonu itibar\u0131yla de\u011ferlenmi\u015f tutar\u0131&nbsp;<strong>2.624.500.000 TL<\/strong>&#8216;yi ge\u00e7emez. Bu bizim&nbsp;<strong>TAVANIMIZDIR<\/strong>.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2536046eb7fd12dbd0177e358521a90e\"><strong>ADIM 2: KULLANILAN DESTEK HESAPLAMASI (Faydalan\u0131lan Toplam Destek Tutar\u0131n\u0131n De\u011ferlemesi)<\/strong><\/p>\n\n\n\n<p>\u015eimdi, firman\u0131n y\u0131llar i\u00e7inde faydaland\u0131\u011f\u0131 t\u00fcm destekleri ayn\u0131 y\u00f6ntemle 2029 sonu de\u011ferine getirelim.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-916c2295a9e8492b952ae8f6839eb844\"><strong>Tablo 2: Faydalan\u0131lan Toplam Destek Tutar\u0131n\u0131n De\u011ferlenmesi<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Faydalanma Y\u0131l\u0131<\/strong><\/td><td><strong>Destek T\u00fcr\u00fc<\/strong><\/td><td><strong>Faydalan\u0131lan Tutar (TL)<\/strong><\/td><td><strong>2029 Sonuna K\u00fcm\u00fclatif De\u011ferleme Katsay\u0131s\u0131<\/strong><\/td><td><strong>De\u011ferlenmi\u015f Destek Tutar\u0131 (TL)<\/strong><\/td><\/tr><tr><td>2026<\/td><td>G\u00fcmr\u00fck Vergisi Muaf.<\/td><td>60.000.000<\/td><td>3,05<\/td><td>183.000.000<\/td><\/tr><tr><td>2026<\/td><td>KDV \u0130stisnas\u0131<\/td><td>120.000.000<\/td><td>3,05<\/td><td>366.000.000<\/td><\/tr><tr><td>2027<\/td><td>Faiz Deste\u011fi<\/td><td>70.000.000<\/td><td>2,03<\/td><td>142.100.000<\/td><\/tr><tr><td>2028<\/td><td>Makine Deste\u011fi<\/td><td>100.000.000<\/td><td>1,4<\/td><td>140.000.000<\/td><\/tr><tr><td>2028<\/td><td>Vergi \u0130ndirimi<\/td><td>400.000.000<\/td><td>1,4<\/td><td>560.000.000<\/td><\/tr><tr><td><strong>2029<\/strong><\/td><td><strong>Vergi \u0130ndirimi<\/strong><\/td><td><strong>1.300.000.000<\/strong><\/td><td><strong>1<\/strong><\/td><td><strong>1.300.000.000<\/strong><\/td><\/tr><tr><td><strong>TOPLAM<\/strong><\/td><td>&nbsp;<\/td><td><strong>2.050.000.000<\/strong><\/td><td>&nbsp;<\/td><td><strong>2.691.100.000<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-7139b959e432d56a656b6bf8847b16fb\"><strong><em>Senaryonun kilit noktas\u0131, 2029 y\u0131l\u0131nda kullan\u0131lan 1,3 Milyar TL&#8217;lik son vergi indirimi dilimidir<\/em><\/strong><em>.<\/em><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-388184a036abae9ea4d39c45ad6d341f\"><strong>ADIM 3: KAR\u015eILA\u015eTIRMA VE FAZLA FAYDALANMANIN TESP\u0130T\u0130<\/strong><\/p>\n\n\n\n<p>\u015eimdi iki nihai rakam\u0131 kar\u015f\u0131la\u015ft\u0131rarak tavan\u0131n a\u015f\u0131l\u0131p a\u015f\u0131lmad\u0131\u011f\u0131n\u0131 kontrol edelim.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>De\u011fer<\/strong><\/td><td><strong>Tutar (2029 Sonu TL)<\/strong><\/td><\/tr><tr><td>Toplam De\u011ferlenmi\u015f Destek Tutar\u0131 (Tablo 2)<\/td><td><strong>2.691.100.000<\/strong><\/td><\/tr><tr><td>De\u011ferlenmi\u015f Ger\u00e7ekle\u015fen Yat\u0131r\u0131m Tutar\u0131 (TAVAN- Tablo 1)<\/td><td><strong>2.624.500.000<\/strong><\/td><\/tr><tr><td><strong>Sonu\u00e7<\/strong><\/td><td><strong>Destek Tutar\u0131,&nbsp;<\/strong><strong>TAVANI A\u015eMI\u015eTIR<\/strong><strong>.<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Fazla Faydalan\u0131lan Tutar\u0131n Hesaplanmas\u0131:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fazla Tutar = Toplam De\u011ferlenmi\u015f Destek- Tavan<\/li>\n\n\n\n<li class=\"has-vivid-red-color has-text-color has-link-color wp-elements-f061a61ac3003a1bf7e4dc89970af509\">Fazla Tutar = 2.691.100.000- 2.624.500.000 =\u00a0<strong>66.600.000 TL<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>Tespit:<\/strong>&nbsp;Firma, 2029 y\u0131l\u0131nda son dilim vergi indirimi deste\u011fini kulland\u0131\u011f\u0131nda,&nbsp;devletten ald\u0131\u011f\u0131 toplam desteklerin bug\u00fcnk\u00fc de\u011feri, yat\u0131r\u0131m i\u00e7in yapt\u0131\u011f\u0131 harcamalar\u0131n bug\u00fcnk\u00fc de\u011ferini&nbsp;<strong>66.600.000 TL<\/strong>&nbsp;a\u015fm\u0131\u015ft\u0131r. Bu tutar, devletten haks\u0131z yere fazladan al\u0131nm\u0131\u015f bir destektir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5536255633706a7a4d7756a601f54b62\"><strong>B\u00f6l\u00fcm 3: M\u00fceyyide ve Geri Al\u0131m S\u00fcreci (Karar H\u00fck\u00fcmlerine G\u00f6re De\u011ferlendirme)<\/strong><\/p>\n\n\n\n<p>Yat\u0131r\u0131m tamamland\u0131\u011f\u0131 ve di\u011fer \u015fartlar yerine getirildi\u011fi i\u00e7in te\u015fvik belgesinin tamamen iptali s\u00f6z konusu olmaz. Burada &#8220;k\u0131smi m\u00fceyyide&#8221; ve &#8220;fazladan faydalan\u0131lan deste\u011fin geri al\u0131nmas\u0131&#8221; mekanizmas\u0131 devreye girer.<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Hangi Tutar Geri Al\u0131nacak?<\/strong>\n<ul class=\"wp-block-list\">\n<li>Geri al\u0131nacak olan, hesaplanan\u00a0<strong>66.600.000 TL<\/strong>&#8216;lik fazlal\u0131k k\u0131s\u0131md\u0131r. Bu tutar, en son kullan\u0131lan destek unsuru olan 2029 y\u0131l\u0131 vergi indirimi i\u00e7inden kaynaklanm\u0131\u015ft\u0131r. Bakanl\u0131k, firman\u0131n 2029 y\u0131l\u0131nda faydaland\u0131\u011f\u0131 1,3 Milyar TL&#8217;lik vergi indiriminin\u00a0<strong>66.600.000 TL<\/strong>&#8216;lik k\u0131sm\u0131n\u0131 haks\u0131z kulland\u0131\u011f\u0131n\u0131 tespit eder.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Hangi Yasal Dayanakla Geri Al\u0131nacak?<\/strong>\n<ul class=\"wp-block-list\">\n<li>Bu durum i\u00e7in Karar&#8217;daki iki madde birlikte yorumlan\u0131r:\n<ul class=\"wp-block-list\">\n<li><strong>Madde 32, F\u0131kra (2):<\/strong>\u00a0&#8220;Yat\u0131r\u0131mc\u0131n\u0131n m\u00fckellefiyetlerini k\u0131smen yerine getirmedi\u011fi ancak, belge iptalinin de gerekmedi\u011fi durumlarda belge kapsam\u0131nda sa\u011flanan desteklerin\u00a0<strong>ilgili k\u0131sm\u0131 m\u00fceyyide uygulanarak geri al\u0131n\u0131r.<\/strong>&#8221; Bizim durumumuzda &#8220;ilgili k\u0131s\u0131m&#8221;, tavan\u0131 a\u015fan 66,6 Milyon TL&#8217;dir.<\/li>\n\n\n\n<li><strong>Madde 17, F\u0131kra (5):<\/strong>\u00a0Bu madde do\u011frudan T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi \u00f6demeleri i\u00e7in olsa da, Karar&#8217;daki genel prensibi ortaya koyar: &#8220;&#8230;yat\u0131r\u0131mc\u0131lara\u00a0<strong>fazladan \u00f6denen<\/strong>\u00a0&#8230; deste\u011fi tutar\u0131na, her bir destek \u00f6demesinin yap\u0131ld\u0131\u011f\u0131 tarihten itibaren\u00a0<strong>6183 say\u0131l\u0131 Kanunun 51 inci maddesinde belirtilen gecikme zamm\u0131 oranlar\u0131 uygulanarak yat\u0131r\u0131mc\u0131dan geri al\u0131n\u0131r.<\/strong>&#8220;<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Geri Al\u0131m Usul\u00fc Nas\u0131l Olacak? (M\u00fceyyide)<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Tespit:<\/strong>\u00a0Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131, yat\u0131r\u0131m tamamlama vizesi i\u015flemleri s\u0131ras\u0131nda bu durumu tespit eder.\u00a0<strong>Esas\u0131nda her bir ge\u00e7ici vergi ve\/veya Gelir Vergisi\/Kurumlar Vergisi d\u00f6neminde Hazine ve Maliye Bakanl\u0131\u011f\u0131 da bu hususlar\u0131 \u00f6zel bir yaz\u0131l\u0131m ile tespit edebilir.<\/strong><\/li>\n\n\n\n<li><strong>Geri Al\u0131m:<\/strong>\u00a0Tavan\u0131 a\u015fan\u00a0<strong>66.600.000 TL<\/strong>, yat\u0131r\u0131mc\u0131dan geri talep edilir.<\/li>\n\n\n\n<li><strong>Uygulanacak Faiz:<\/strong>\u00a0Bu tutara, deste\u011fin haks\u0131z kullan\u0131ld\u0131\u011f\u0131 tarihten (yani 2029 y\u0131l\u0131 vergi indiriminin kullan\u0131ld\u0131\u011f\u0131 vergi beyannamesinin verilme tarihinden) itibaren,\u00a0<strong>6183 say\u0131l\u0131 Amme Alacaklar\u0131n\u0131n Tahsil Usul\u00fc Hakk\u0131nda Kanun&#8217;da belirtilen gecikme zamm\u0131<\/strong>\u00a0i\u015fletilir. Bu, kamu alacaklar\u0131 i\u00e7in uygulanan cezai nitelikte bir faizdir.<\/li>\n\n\n\n<li><strong>Tahsilat:<\/strong>\u00a0E\u011fer yat\u0131r\u0131mc\u0131 bu tutar\u0131 \u00f6demezse, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan 6183 say\u0131l\u0131 Kanun uyar\u0131nca cebri icra yoluyla (haciz vb.) tahsil edilir.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-26e9042f5946a8a641c6b42f2669cdc8\"><strong>\u00d6ZET<\/strong><\/p>\n\n\n\n<p>Yat\u0131r\u0131mc\u0131 Tekno Strateji A.\u015e., 2029 y\u0131l\u0131nda yat\u0131r\u0131m\u0131n\u0131 tamamlarken, kulland\u0131\u011f\u0131 son destek olan vergi indirimi ile toplamda&nbsp;<strong>66.600.000 TL<\/strong>&#8216;lik bir fazla destekten yararlanm\u0131\u015ft\u0131r. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 bu durumu tespit ederek, bu fazla tutar\u0131n&nbsp;<strong>gecikme zamm\u0131 ile birlikte<\/strong>&nbsp;firmadan geri al\u0131nmas\u0131 i\u00e7in yasal s\u00fcreci ba\u015flatacakt\u0131r. Bu mekanizma, devlet desteklerinin amac\u0131n\u0131 a\u015farak bir zenginle\u015fme arac\u0131na d\u00f6n\u00fc\u015fmesini engellemekte ve kamu kaynaklar\u0131n\u0131 etkin bir \u015fekilde korumaktad\u0131r.<\/p>\n\n\n\n<p>Bu \u00e7al\u0131\u015fma yazar\u0131n de\u011ferlendirmesini i\u00e7erir. \u00c7al\u0131\u015fmada yer alan bilgi, veri ve yorumlar hi\u00e7bir kurumu ba\u011flamaz.<\/p>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00d6rnek Senaryo:&nbsp;\u00dcst S\u0131n\u0131r\u0131n A\u015f\u0131lmas\u0131 ve M\u00fceyyidesi Say\u0131sal \u00d6rneklerle De\u011ferlendirme Bu \u00e7al\u0131\u015fma, &#8220;YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARAR&#8221; metninin en kritik maddelerinden biri olan&nbsp;Madde 5\/14&#8216;\u00fcn uygulamas\u0131n\u0131, yat\u0131r\u0131m\u0131n son y\u0131l\u0131nda toplam desteklerin yeniden de\u011ferlenmi\u015f yat\u0131r\u0131m tutar\u0131n\u0131 a\u015ft\u0131\u011f\u0131 ve bu fazla faydalanman\u0131n nas\u0131l tespit edilip geri al\u0131nd\u0131\u011f\u0131n\u0131 g\u00f6stermektedir. &#8220;Te\u015fvik belgesi kapsam\u0131nda sa\u011flanan KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti, vergi indirimi, [&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":[79,35,47,73,45,46,77,48,88,80,78,87,50,49,42,85,39,74,51,81,52,25,83,76,84,82],"class_list":["post-1333","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-r-ge-destekleri","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\/1333","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=1333"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1333\/revisions"}],"predecessor-version":[{"id":1335,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1333\/revisions\/1335"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1333"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1333"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}