{"id":1646,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1646"},"modified":"2026-01-20T16:41:09","modified_gmt":"2026-01-20T16:41:09","slug":"ticari-bilanco-kari-sifir-bile-olsa-uretim-ve-ihracat-tesviki-kesilmez","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/ticari-bilanco-kari-sifir-bile-olsa-uretim-ve-ihracat-tesviki-kesilmez\/","title":{"rendered":"Ticari Bilan\u00e7o K\u00e2r\u0131 S\u0131f\u0131r Bile Olsa \u00dcretim ve \u0130hracat Te\u015fviki Kesilmez"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b83-1024x896.jpg\" alt=\"\" class=\"wp-image-1647\"\/><\/figure>\n\n\n\n<p>KV Tebli\u011fi, i\u015fletmelerin di\u011fer faaliyetlerinden kaynaklanan zararlar nedeniyle ticari k\u00e2r\u0131 olu\u015fmasa dahi, KKEG gibi unsurlarla \u015fekillenen mali matrah \u00fczerinden indirimli oran uygulamas\u0131n\u0131n yolunu hukuki bir g\u00fcvenceyle a\u00e7\u0131k tutmaktad\u0131r.<br><br>TBK&#8217;n\u0131n ba\u015faba\u015f olmas\u0131 veya s\u0131f\u0131rlanmas\u0131, \u00fcretim ve ihracat faaliyetlerinden elde edilen safi kazanc\u0131n indirimli vergilendirilmesine engel te\u015fkil etmemekte, aksine olu\u015fan vergi matrah\u0131n\u0131n tamam\u0131na yak\u0131n\u0131na bu te\u015fvi\u011fin yans\u0131t\u0131lmas\u0131na imkan tan\u0131maktad\u0131r.<br><br>S\u00f6zel De\u011ferlendirme<br><br>Tebli\u011f, te\u015fvik edici indirimin amac\u0131n\u0131n i\u015fletmenin genel k\u00e2rl\u0131l\u0131\u011f\u0131ndan ziyade,\u00a0fiilen ger\u00e7ekle\u015ftirilen \u00fcretim ve ihracat faaliyetini \u00f6d\u00fcllendirmek\u00a0oldu\u011funu vurgular.<br><br>\u0130\u015fletmenin di\u011fer faaliyetlerinden kaynaklanan zararlar, \u00fcretim ve ihracat kazanc\u0131n\u0131 tamamen eritip TBK&#8217;\u0131n\u0131 s\u0131f\u0131ra indirse dahi, e\u011fer vergi matrah\u0131n\u0131 olu\u015fturan bir &#8220;safi kurum kazanc\u0131&#8221; (\u00f6rne\u011fin KKEG ilavesiyle olu\u015fan matrah) varsa, bu matrah \u00fczerinden indirimli oran uygulanabilecektir.<br><br>Bu durumda, \u00fcretim ve ihracat kazanc\u0131 toplam\u0131 (\u00f6rne\u011fin 1 milyon TL), ticari k\u00e2r\u0131 (0 TL) her hal\u00fckarda a\u015faca\u011f\u0131 i\u00e7in;\u00a0indirimli oran uygulanacak matrah, toplam matrah\u0131n %100&#8217;\u00fc olarak kabul edilir.<br><br>Ancak bu tutar, \u00fcretim ve ihracattan elde edilen ger\u00e7ek kazan\u00e7 tutar\u0131n\u0131 ve nihai kurumlar vergisi matrah\u0131n\u0131 a\u015famaz.<br><br>E\u011fer matrah, bu faaliyetlerden elde edilen toplam kazan\u00e7tan d\u00fc\u015f\u00fckse, matrah \u00fcretim ve ihracat kazan\u00e7lar\u0131n\u0131n birbirine oran\u0131 \u00fczerinden payla\u015ft\u0131r\u0131larak indirimli oranlar uygulan\u0131r.<br><br>Say\u0131sal \u00d6rnek<br><br>\u00d6rnek:\u00a0Sanayi sicil belgesini haiz (S) A.\u015e. 2023 y\u0131l\u0131nda kendi \u00fcretti\u011fi \u00fcr\u00fcnlerin sat\u0131\u015f\u0131ndan ve d\u0131\u015far\u0131dan sat\u0131n ald\u0131\u011f\u0131 mallar\u0131n ihracat\u0131ndan kazan\u00e7 elde etmi\u015ftir.<br><br>Veriler:<br>Ticari Bilan\u00e7o K\u00e2r\u0131:\u00a00 TL<br>\u00dcretim faaliyetinden elde edilen kazan\u00e7: 1.200.000 TL<br>\u0130hracat faaliyetinden elde edilen kazan\u00e7: 800.000 TL<br>Di\u011fer faaliyetlerden kaynaklanan zararlar: (-) 2.000.000 TL<br>Kanunen Kabul Edilmeyen Giderler (KKEG):\u00a01.000.000 TL<br>Kurumlar Vergisi Matrah\u0131:\u00a01.000.000 TL (0 + 1.000.000)<br><br>Hesaplama:<br><br>Kazan\u00e7 Toplam\u0131:\u00a0\u015eirketin indirimli oran uygulanabilecek toplam kazanc\u0131 2.000.000 TL\u2019dir (1.200.000 + 800.000).<br><br>K\u0131yaslama:\u00a0Ticari bilan\u00e7o k\u00e2r\u0131 0 TL oldu\u011fu i\u00e7in, \u00fcretim ve ihracat kazan\u00e7lar\u0131 toplam\u0131 (2.000.000 TL) ticari k\u00e2r\u0131 a\u015fmaktad\u0131r. Bu durumda indirimli oran uygulanacak matrah\u0131n ticari bilan\u00e7o k\u00e2r\u0131na oran\u0131 %100 kabul edilir.<br><br>S\u0131n\u0131rlama:\u00a0Ancak indirimli oran uygulanacak tutar, safi kurum kazanc\u0131n\u0131 (matrah\u0131) yani 1.000.000 TL\u2019yi a\u015famaz.<br><br>Oranlama:\u00a0Matrah (1.000.000 TL), \u00fcretim ve ihracat kazan\u00e7lar\u0131n\u0131n toplam kazan\u00e7 i\u00e7indeki a\u011f\u0131rl\u0131\u011f\u0131na g\u00f6re da\u011f\u0131t\u0131l\u0131r:<br><br>\u0130hracat Pay\u0131:\u00a0[1.000.000 x (800.000 \/ 2.000.000)] =\u00a0400.000 TL\u00a0(5 puan indirimli uygulanacak k\u0131s\u0131m)<br><br>\u00dcretim Pay\u0131:\u00a0[1.000.000 x (1.200.000 \/ 2.000.000)] =\u00a0600.000 TL\u00a0(1 puan indirimli uygulanacak k\u0131s\u0131m)<br><br>Sonu\u00e7:\u00a0(S) A.\u015e., ticari k\u00e2r\u0131 s\u0131f\u0131r olmas\u0131na ra\u011fmen, olu\u015fan 1.000.000 TL&#8217;lik matrah\u0131n tamam\u0131 i\u00e7in \u00fcretim ve ihracat oranlar\u0131 dahilinde indirimli kurumlar vergisi oran\u0131ndan yararlanacakt\u0131r.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_ticari-bilan%C3%A7o-k%C3%A2r%C4%B1-s%C4%B1f%C4%B1r-bile-olsa-%C3%BCretim-activity-7413286047473729538-pYMO?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_ticari-bilan%C3%A7o-k%C3%A2r%C4%B1-s%C4%B1f%C4%B1r-bile-olsa-%C3%BCretim-activity-7413286047473729538-pYMO?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>KV Tebli\u011fi, i\u015fletmelerin di\u011fer faaliyetlerinden kaynaklanan zararlar nedeniyle ticari k\u00e2r\u0131 olu\u015fmasa dahi, KKEG gibi unsurlarla \u015fekillenen mali matrah \u00fczerinden indirimli oran uygulamas\u0131n\u0131n yolunu hukuki bir g\u00fcvenceyle a\u00e7\u0131k tutmaktad\u0131r. TBK&#8217;n\u0131n ba\u015faba\u015f olmas\u0131 veya s\u0131f\u0131rlanmas\u0131, \u00fcretim ve ihracat faaliyetlerinden elde edilen safi kazanc\u0131n indirimli vergilendirilmesine engel te\u015fkil etmemekte, aksine olu\u015fan vergi matrah\u0131n\u0131n tamam\u0131na yak\u0131n\u0131na bu te\u015fvi\u011fin yans\u0131t\u0131lmas\u0131na [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1646","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1646","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=1646"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1646\/revisions"}],"predecessor-version":[{"id":1648,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1646\/revisions\/1648"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1646"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1646"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1646"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}