{"id":182,"date":"2021-12-21T14:24:30","date_gmt":"2021-12-21T14:24:30","guid":{"rendered":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/?page_id=182"},"modified":"2022-02-11T12:10:39","modified_gmt":"2022-02-11T12:10:39","slug":"yatirim-tesvik-belgesi","status":"publish","type":"page","link":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/yatirim-tesvik-belgesi\/","title":{"rendered":"Yat\u0131r\u0131m Te\u015fvik Belgesi"},"content":{"rendered":"<p>Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131n\u0131n, \u00dcretim yapan veya yapma e\u011filiminde olan firmalara, orta ve ileri teknoloji odakl\u0131 yat\u0131r\u0131m d\u00f6n\u00fc\u015f\u00fcmlerini destekleyerek, ithalat ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 y\u00fcksek \u00fcr\u00fcnlerinin yerli \u00fcretimlerini art\u0131rmak ve b\u00f6lgesel geli\u015fim farklar\u0131 azaltmak amac\u0131yla vergisel ve mali destek unsurlar\u0131 i\u00e7eren resmi bir belgedir.<\/p>\n<h2><strong>Yat\u0131r\u0131m Te\u015fvik Belgesi Hizmetlerimiz<\/strong><\/h2>\n<ul>\n<li>Te\u015fvik Belgesi i\u00e7in b\u00f6lgesel ve sekt\u00f6rel \u015fartlar\u0131n firman\u0131z \u00f6zelinde fizibilitesi<\/li>\n<li>Te\u015fvik Belgesi kapsam\u0131na al\u0131nabilecek yat\u0131r\u0131ma konu harcamalar\u0131n\u0131z\u0131n tespiti<\/li>\n<li>Te\u015fvik Belgesi ba\u015fvuru i\u015flemlerinin yap\u0131lmas\u0131<\/li>\n<li>Te\u015fvik Belgesi kapsam\u0131nda harcamalar\u0131n sisteme giri\u015flerinin yap\u0131lmas\u0131<\/li>\n<li>Te\u015fvik Belgesi kapsam\u0131nda harcama faturalar\u0131na ili\u015fkin sistem ba\u015fvurular\u0131n\u0131n yap\u0131lmas\u0131<\/li>\n<li>Te\u015fvik Belgesi kapsam\u0131nda KDV istisna i\u015flemlerinin yap\u0131lmas\u0131<\/li>\n<li>Te\u015fvik Belgesi kapsam\u0131nda g\u00fcmr\u00fckten makine \u00e7ekilmesi i\u015flemlerinin yat\u0131r\u0131m te\u015fvik belgesine yans\u0131t\u0131lmas\u0131<\/li>\n<li>Te\u015fvik belgesi revizyon ve s\u00fcre uzat\u0131m i\u015flemlerinin yap\u0131lmas\u0131<\/li>\n<li>Te\u015fvik belgesinin kapat\u0131lmas\u0131 ve tamamlama vizesi i\u015flemlerinin yap\u0131lmas\u0131<\/li>\n<li>Te\u015fvik Belgesi kapsam\u0131nda Kurumlar Vergisi Yat\u0131r\u0131m indirimi tutar\u0131n\u0131n hesaplanmas\u0131<\/li>\n<\/ul>\n<h3><strong>Yat\u0131r\u0131m Te\u015fvik Sistemi<\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-332 size-full\" src=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t1.jpg\" alt=\"\" width=\"878\" height=\"546\" srcset=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t1.jpg 878w, https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t1-300x187.jpg 300w, https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t1-768x478.jpg 768w\" sizes=\"auto, (max-width: 878px) 100vw, 878px\" \/><\/p>\n<h3><strong>Destek Unsurlar\u0131 <\/strong><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-333\" src=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t2.jpg\" alt=\"\" width=\"468\" height=\"486\" srcset=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t2.jpg 468w, https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t2-289x300.jpg 289w\" sizes=\"auto, (max-width: 468px) 100vw, 468px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-334 size-full\" src=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t3.jpg\" alt=\"\" width=\"647\" height=\"388\" srcset=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t3.jpg 647w, https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t3-300x180.jpg 300w\" sizes=\"auto, (max-width: 647px) 100vw, 647px\" \/><\/p>\n<ul>\n<li><strong>KDV \u0130ST\u0130SNASI<\/strong><\/li>\n<\/ul>\n<p>Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda yurt i\u00e7inden ve yurt d\u0131\u015f\u0131ndan temin edilecek yat\u0131r\u0131m mal\u0131 makine ve te\u00e7hizat ile belge kapsam\u0131ndaki yaz\u0131l\u0131m ve gayri maddi hak sat\u0131\u015f ve kiralamalar\u0131 i\u00e7in katma de\u011fer vergisinin \u00f6denmemesi \u015feklinde uygulan\u0131r.<\/p>\n<ul>\n<li><strong>G\u00dcMR\u00dcK VERG\u0130S\u0130 MUAF\u0130YET\u0130<\/strong><\/li>\n<\/ul>\n<p>Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda yurt d\u0131\u015f\u0131ndan temin edilecek yat\u0131r\u0131m mal\u0131 makine ve te\u00e7hizat i\u00e7in g\u00fcmr\u00fck vergisinin \u00f6denmemesi \u015feklinde uygulan\u0131r.*<\/p>\n<p><em><u>*29\/6\/2021 tarihinden itibaren yap\u0131lan ba\u015fvurulara istinaden d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131nda ithal edilecek makine ve te\u00e7hizatlar i\u00e7in, 3305 Say\u0131l\u0131 Karar\u0131n EK-8\u2019inde belirtilen makine ve te\u00e7hizat i\u00e7in g\u00fcmr\u00fck vergisi muafiyeti uygulanmaz. S\u00f6z konusu makine ve te\u00e7hizatlar kullan\u0131lm\u0131\u015f veya yenile\u015ftirilmi\u015f olarak te\u015fvik belgesi kapsam\u0131nda temin edilemez.<\/u><\/em><\/p>\n<p><em><u>\u00a0<\/u><\/em><\/p>\n<p><em><u>\u00a0<\/u><\/em><\/p>\n<ul>\n<li><strong>VERG\u0130 \u0130ND\u0130R\u0130M\u0130<\/strong><\/li>\n<\/ul>\n<p>Vergi \u0130ndirimi; gelir veya kurumlar vergisinin, yat\u0131r\u0131m i\u00e7in \u00f6ng\u00f6r\u00fclen katk\u0131 tutar\u0131na ula\u015f\u0131ncaya kadar indirimli olarak uygulanmas\u0131d\u0131r. Bu destek, stratejik yat\u0131r\u0131mlar, b\u00f6lgesel te\u015fvik uygulamalar\u0131 ve \u00f6ncelikli yat\u0131r\u0131mlar\u0131n te\u015fviki uygulamalar\u0131 \u00e7er\u00e7evesinde d\u00fczenlenen te\u015fvik belgeleri kapsam\u0131nda sa\u011flan\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>FA\u0130Z VEYA K\u00c2R PAYI DESTE\u011e\u0130<\/strong><\/li>\n<li>Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda kullan\u0131lan en az bir y\u0131l vadeli krediler i\u00e7in sa\u011flanan bir finansman deste\u011fidir.<\/li>\n<li>Te\u015fvik belgesinde kay\u0131tl\u0131 sabit yat\u0131r\u0131m tutar\u0131n\u0131n %70\u2019ine kadar kullan\u0131lan krediye ili\u015fkin \u00f6denecek faizin veya k\u00e2r pay\u0131n\u0131n belli bir k\u0131sm\u0131 Bakanl\u0131\u011f\u0131m\u0131zca kar\u015f\u0131lanmaktad\u0131r.<\/li>\n<li>Bu destek unsuru, stratejik yat\u0131r\u0131mlar, 3., 4., 5. ve 6. B\u00f6lgelerde b\u00f6lgesel te\u015fvik ve \u00f6ncelikli yat\u0131r\u0131mlar\u0131n te\u015fviki uygulamalar\u0131 kapsam\u0131nda yap\u0131lacak yat\u0131r\u0131mlar i\u00e7in uygulan\u0131r.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>YATIRIM YER\u0130 TAHS\u0130S\u0130<\/strong><\/li>\n<\/ul>\n<p>Yat\u0131r\u0131m Te\u015fvik Belgesi d\u00fczenlenmi\u015f stratejik yat\u0131r\u0131mlar, b\u00f6lgesel ve \u00f6ncelikli yat\u0131r\u0131mlar i\u00e7in \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131\u011f\u0131nca (Milli Emlak Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc) belirlenen usul ve esaslar \u00e7er\u00e7evesinde yat\u0131r\u0131m yeri tahsis edilebilir<\/p>\n<ul>\n<li><strong>S\u0130GORTA PR\u0130M\u0130 \u0130\u015eVEREN H\u0130SSES\u0130 DESTE\u011e\u0130<\/strong><\/li>\n<li>Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131 yat\u0131r\u0131mla sa\u011flanan ilave istihdam i\u00e7in \u00f6denmesi gereken sigorta primi i\u015fveren hissesinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131n\u0131n belirli bir s\u00fcre Bakanl\u0131k\u00e7a kar\u015f\u0131lanmas\u0131d\u0131r.<\/li>\n<li>Stratejik yat\u0131r\u0131mlar, b\u00f6lgesel ve \u00f6ncelikli yat\u0131r\u0131mlar\u0131n te\u015fviki uygulamalar\u0131 kapsam\u0131nda d\u00fczenlenen te\u015fvik belgeleri i\u00e7in uygulan\u0131r.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>S\u0130GORTA PR\u0130M\u0130 DESTE\u011e\u0130<\/strong><\/li>\n<li>Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131 yat\u0131r\u0131mla sa\u011flanan ilave istihdam i\u00e7in \u00f6denmesi gereken sigorta primi i\u015f\u00e7i hissesinin asgari \u00fccrete tekab\u00fcl eden k\u0131sm\u0131n\u0131n 10 y\u0131l s\u00fcreyle Bakanl\u0131k\u00e7a kar\u015f\u0131lanmas\u0131d\u0131r.<\/li>\n<\/ul>\n<ul>\n<li>Genel te\u015fvik uygulamalar\u0131 hari\u00e7 olmak \u00fczere, sadece 6. B\u00f6lgede ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlar i\u00e7in d\u00fczenlenen te\u015fvik belgelerinde \u00f6ng\u00f6r\u00fcl\u00fcr. Ayr\u0131ca, Teknoloji Odakl\u0131 Sanayi Hamlesi Program\u0131 kapsam\u0131nda desteklenen stratejik yat\u0131r\u0131mlar i\u00e7in de uygulanabilir.<\/li>\n<\/ul>\n<ul>\n<li><strong>KDV \u0130ADES\u0130<\/strong><\/li>\n<li>Sabit yat\u0131r\u0131m tutar\u0131 500 milyon T\u00fcrk Liras\u0131n\u0131n \u00fczerindeki Stratejik Yat\u0131r\u0131mlar kapsam\u0131nda ger\u00e7ekle\u015ftirilen bina-in\u015faat harcamalar\u0131 i\u00e7in tahsil edilen KDV\u2019nin iade edilmesidir.<\/li>\n<li>2017-2024 y\u0131llar\u0131nda imalat sekt\u00f6r\u00fcnde ger\u00e7ekle\u015ftirilecek te\u015fvik belgeli t\u00fcm yat\u0131r\u0131mlara ili\u015fkin bina-in\u015faat harcamalar\u0131 KDV iadesinden yararlanabilmektedir.<\/li>\n<\/ul>\n<p><strong>Asgari Yat\u0131r\u0131m Tutar\u0131 <\/strong><\/p>\n<ul>\n<li>Genel Te\u015fvik Sistemi\u2019nde asgari sabit yat\u0131r\u0131m tutar\u0131;<\/li>\n<li>ve II. B\u00f6lgelerde <strong>3 milyon<\/strong> TL,<\/li>\n<li>, IV., V. ve VI. B\u00f6lgelerde <strong>1 Milyon 500 bin<\/strong> TL\u2019dir.<\/li>\n<li>Stratejik Yat\u0131r\u0131mlar i\u00e7in belirlenen asgari sabit yat\u0131r\u0131m tutar\u0131 <strong>50 milyon<\/strong> TL\u2019dir.<\/li>\n<li>B\u00f6lgesel Te\u015fvik Uygulamalar\u0131 i\u00e7in ise asgari <strong>1 Milyon 500 bin<\/strong> TL ba\u015flamak \u00fczere desteklenen her bir sekt\u00f6r ve her bir il i\u00e7in ayr\u0131 ayr\u0131 belirlenmi\u015ftir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>B\u00f6lgesel Te\u015fvik Uygulamalar\u0131 <\/strong><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-335\" src=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t4.jpg\" alt=\"\" width=\"917\" height=\"364\" srcset=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t4.jpg 917w, https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t4-300x119.jpg 300w, https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t4-768x305.jpg 768w\" sizes=\"auto, (max-width: 917px) 100vw, 917px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-336\" src=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t5.jpg\" alt=\"\" width=\"875\" height=\"485\" srcset=\"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t5.jpg 875w, https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t5-300x166.jpg 300w, https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-content\/uploads\/2022\/02\/t5-768x426.jpg 768w\" sizes=\"auto, (max-width: 875px) 100vw, 875px\" \/><\/p>\n<ul>\n<li><strong>\u00d6ncelikli Yat\u0131r\u0131mlar <\/strong><\/li>\n<\/ul>\n<p>Tablolar (sunum 29-34 aras\u0131 sayfa)<\/p>\n<p>Not : Sunumda yazan resimli g\u00f6rselleri daha k\u00fc\u00e7\u00fck okunabilecek \u015fekilde bize ait \u00f6zg\u00fcn bir modelde yaz\u0131labilir.<\/p>\n<ul>\n<li><strong>Stratejik Yat\u0131r\u0131mlar <\/strong><\/li>\n<\/ul>\n<p>Tablolar (sunum 36 ve 38.sayfa)<\/p>\n<ul>\n<li><strong>Genel Te\u015fvik Uygulamalar\u0131<\/strong><\/li>\n<\/ul>\n<p>B\u00f6lge ayr\u0131m\u0131 yap\u0131lmaks\u0131z\u0131n;<\/p>\n<p>\u27a2 Te\u015fvik edilmeyecek yat\u0131r\u0131m konular\u0131 ile di\u011fer te\u015fvik uygulamalar\u0131 kapsam\u0131nda yer almayan ve<\/p>\n<p>\u27a2 Belirlenen asgari sabit yat\u0131r\u0131m tutar\u0131 \u015fart\u0131n\u0131 sa\u011flayan yat\u0131r\u0131mlard\u0131r.<\/p>\n<p><strong>DESTEKLER: <\/strong><\/p>\n<p>\u27a2 KDV \u0130stisnas\u0131<\/p>\n<p>\u27a2 G\u00fcmr\u00fck Vergisi Muafiyeti<\/p>\n<p><strong>Destek Oran ve S\u00fcreleri<\/strong><\/p>\n<p>Tablolar (sunum 46-47 .sayfa )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131n\u0131n, \u00dcretim yapan veya yapma e\u011filiminde olan firmalara, orta ve ileri teknoloji odakl\u0131 yat\u0131r\u0131m d\u00f6n\u00fc\u015f\u00fcmlerini destekleyerek, ithalat ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 y\u00fcksek \u00fcr\u00fcnlerinin yerli \u00fcretimlerini art\u0131rmak ve b\u00f6lgesel geli\u015fim farklar\u0131 azaltmak amac\u0131yla vergisel ve mali destek unsurlar\u0131 i\u00e7eren resmi bir belgedir. Yat\u0131r\u0131m Te\u015fvik Belgesi Hizmetlerimiz Te\u015fvik Belgesi i\u00e7in b\u00f6lgesel ve sekt\u00f6rel \u015fartlar\u0131n firman\u0131z \u00f6zelinde fizibilitesi<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-blank-title-center.php","meta":{"footnotes":""},"class_list":["post-182","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-json\/wp\/v2\/pages\/182","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-json\/wp\/v2\/comments?post=182"}],"version-history":[{"count":4,"href":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-json\/wp\/v2\/pages\/182\/revisions"}],"predecessor-version":[{"id":337,"href":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-json\/wp\/v2\/pages\/182\/revisions\/337"}],"wp:attachment":[{"href":"https:\/\/inovasyonmalidanismanlik.com.tr\/en\/wp-json\/wp\/v2\/media?parent=182"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}