{"id":9773,"date":"2017-01-03T13:18:54","date_gmt":"2017-01-03T10:18:54","guid":{"rendered":"http:\/\/emlaktuel.com\/?p=9773"},"modified":"2018-07-05T15:40:03","modified_gmt":"2018-07-05T12:40:03","slug":"9773","status":"publish","type":"post","link":"https:\/\/emlaktuel.com\/?p=9773","title":{"rendered":""},"content":{"rendered":"<h1 class=\"news-detail-title selectionShareable\"><img loading=\"lazy\" class=\"alignnone size-medium wp-image-9774\" src=\"http:\/\/emlaktuel.com\/wp-content\/uploads\/2017\/01\/yat\u0131r\u0131mc\u0131-300x150.jpg\" alt=\"yatirimci\" width=\"300\" height=\"150\" \/><\/h1>\n<h1 class=\"news-detail-title selectionShareable\">TBMM\u2019ye sunulan Torba Yasa Tasar\u0131s\u0131\u2019nda yer alan yat\u0131r\u0131mlardaki in\u015faat harcamalar\u0131n\u0131n KDV\u2019si geri \u00f6denecek. Geri \u00f6deme 2017\u2019yle s\u0131n\u0131rland\u0131r\u0131ld\u0131. Emrah Ak\u0131n, \u201c Bu d\u00fczenlemenin s\u00fcresiz veya en az\u0131ndan 2020\u2019ye kadar uygulanmas\u0131 daha \u00e7ok yat\u0131r\u0131mc\u0131y\u0131 harekete ge\u00e7irir\u201d dedi.<\/h1>\n<div class=\"soc2 nmobilw\"><\/div>\n<div class=\"centerAd\"><\/div>\n<div class=\"clear-01\"><\/div>\n<div class=\"date-icon\"><\/div>\n<figure>\n<div class=\"news-image\"><\/div>\n<\/figure>\n<div class=\"clear\"><\/div>\n<div class=\"clear\"><\/div>\n<div>\n<p>TBMM\u2019ye 16 Aral\u0131k\u2019ta sunulan Torba Yasa Tasar\u0131s\u0131, in\u015faat sekt\u00f6r\u00fcn\u00fc yak\u0131ndan ilgilendiren \u00e7ok \u00f6nemli f\u0131rsatlarla birlikte geliyor. KPMG T\u00fcrkiye Vergi B\u00f6l\u00fcm\u00fc \u015eirket Orta\u011f\u0131 <strong>Emrah Ak\u0131n<\/strong>, tasar\u0131n\u0131n yasala\u015fmas\u0131 halinde, yat\u0131r\u0131mc\u0131lar\u0131n in\u015faat i\u015fleri nedeniyle y\u00fcklendikleri b\u00fcy\u00fck KDV y\u00fck\u00fcyle ilgili s\u0131k\u0131nt\u0131lar\u0131n \u00e7\u00f6z\u00fclece\u011fini s\u00f6yledi. Ak\u0131n, \u201c\u00dcstlendikleri KDV\u2019yi normal indirim mekanizmas\u0131 i\u00e7inde gideremedikleri i\u00e7in ciddi finansman bask\u0131s\u0131 alt\u0131nda kalan yat\u0131r\u0131mc\u0131lar s\u0131k\u0131nt\u0131y\u0131 uzun s\u00fcredir dile getiriyordu. Ekonomi y\u00f6netimi, TBMM\u2019ye sundu\u011fu Torba Yasa\u2019da bu konuya ne\u015fter vuruyor. Ancak \u00f6ng\u00f6r\u00fclen \u00e7\u00f6z\u00fcm 2017 ile s\u0131n\u0131rl\u0131. Bu farkl\u0131 bir tart\u0131\u015fma yarat\u0131r\u201d dedi.<\/p>\n<h2>KDV bir y\u0131l i\u00e7inde geri \u00f6denecek<\/h2>\n<p>Emrah Ak\u0131n, tasar\u0131da \u00f6ng\u00f6r\u00fclen imkandan yararlanmak i\u00e7in yat\u0131r\u0131mc\u0131n\u0131n elinde imalat sanayine y\u00f6nelik d\u00fczenlenmi\u015f bir yat\u0131r\u0131m te\u015fvik belgesi bulunmas\u0131 gerekti\u011fini vurgulad\u0131. Bu \u015fartlarda KDV iadesinin nas\u0131l olaca\u011f\u0131n\u0131 \u015f\u00f6yle s\u0131ralad\u0131:<\/p>\n<p>50 milyon TL sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri sebebiyle 2017\u2019de y\u00fcklenilen ve alt\u0131 ayl\u0131k d\u00f6nemleri itibar\u0131yla indirim yoluyla telafi edilemeyen KDV, alt\u0131 ayl\u0131k d\u00f6nemleri izleyen bir y\u0131l i\u00e7inde,<\/p>\n<p>Asgari 50 milyon TL&#8217;ye kadar sabit yat\u0131r\u0131m \u00f6ng\u00f6r\u00fclen yat\u0131r\u0131mlara ili\u015fkin in\u015faat i\u015fleri nedeniyle 2017&#8217;de y\u00fcklenilen ve 2017&#8217;nin sonuna kadar indirim yoluyla telafi edilemeyen KDV, talep edilmesi halinde izleyen bir y\u0131l i\u00e7inde geri \u00f6denecek.<\/p>\n<p>D\u00fczenlemenin 2017 y\u0131l\u0131 ile s\u0131n\u0131rland\u0131r\u0131ld\u0131\u011f\u0131na dikkat \u00e7eken Emrah Ak\u0131n, \u201cTorba Yasa ile \u00f6nerilen yeni iade mekanizmas\u0131n\u0131n yat\u0131r\u0131mc\u0131lar i\u00e7in muazzam bir te\u015fvik oldu\u011funu belirtmek gerek. Ancak bu mekanizman\u0131n, 2017\u2019de yap\u0131lacak in\u015faat harcamalar\u0131 ile s\u0131n\u0131rl\u0131 tutulmas\u0131, beklenen fayday\u0131 azaltacak nitelikte. Bu s\u00fcrenin en az 2020\u2019ye kadar uzat\u0131lmas\u0131 ya da bu te\u015fvikin s\u00fcresiz olarak yat\u0131r\u0131mc\u0131lara sunulmas\u0131 yeni mekanizmadan beklenen fayday\u0131 artt\u0131racakt\u0131r. Ancak te\u015fvikli yat\u0131r\u0131m\u0131 bitiremeyen yat\u0131r\u0131mc\u0131dan, kendisine iade edilen KDV\u2019nin vergi ziya\u0131 cezas\u0131 ve gecikme faiziyle tahsil edilece\u011fini de vurgulamam\u0131z gerek\u201d diye konu\u015ftu.<\/p>\n<p>Bunun yan\u0131 s\u0131ra Torba Yasa Tasar\u0131s\u0131\u2019yla, yat\u0131r\u0131m te\u015fvik belgesi kapsam\u0131ndaki yat\u0131r\u0131m ve gayri maddi hak sat\u0131\u015f ve kiralamalar da KDV\u2019den istisna edilecek.<\/p>\n<h2>Te\u015fvikler 2017 y\u0131l\u0131yla s\u0131n\u0131rl\u0131<\/h2>\n<p>Torba Yasa Tasar\u0131s\u0131\u2019n\u0131n, Bakanlar Kurulu\u2019na Kurumlar Vergisi Kanunu\u2019nun ilgili maddesi kapsam\u0131nda sa\u011flanan yat\u0131r\u0131ma katk\u0131 oran\u0131n\u0131 15 puana kadar art\u0131rma yetkisini sundu\u011funu hat\u0131rlatan Ak\u0131n, s\u00f6zlerini \u015f\u00f6yle s\u00fcrd\u00fc:<\/p>\n<p>\u201cBu \u00e7er\u00e7evede Bakanlar Kurulu, b\u00f6lgelere g\u00f6re verilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131 y\u00fczde 55 yerine y\u00fczde 70\u2019e kadar, yat\u0131r\u0131m tutar\u0131 50 milyon TL\u2019yi a\u015fan b\u00fcy\u00fck \u00f6l\u00e7ekli yat\u0131r\u0131mlar i\u00e7in ise y\u00fczde 65 yerine y\u00fczde 80\u2019e kadar art\u0131rabilecek. Yat\u0131r\u0131mc\u0131lar b\u00f6ylece yapt\u0131klar\u0131 sabit yat\u0131r\u0131m kar\u015f\u0131l\u0131\u011f\u0131nda indirimli kurumlar vergisi te\u015fvikinden daha \u00e7ok yararlanabilecek. Ayr\u0131ca Bakanlar Kurulu kazan\u00e7lara y\u00fczde 100\u2019e kadar indirimli kurumlar vergisi de uygulatabilecek. Daha \u00f6nce bu oran y\u00fczde 90\u2019d\u0131. Hak edilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n da y\u00fczde 100\u2019\u00fcne (Daha \u00f6nce y\u00fczde 50\u2019ydi) kadar\u0131n\u0131n yat\u0131r\u0131mc\u0131n\u0131n di\u011fer faaliyetlerden elde edilen kazan\u00e7lar\u0131ndan indirilmesine imkan sa\u011flayabilecek. Her iki te\u015fvi\u011fin de sadece 2017\u2019yle s\u0131n\u0131rl\u0131 olmas\u0131n\u0131n dikkatlerden ka\u00e7\u0131r\u0131lmamas\u0131 gerekiyor.\u201d<\/p>\n<h2>\u201cEn az 2020\u2019ye kadar s\u00fcrmesi verimli olur\u201d<\/h2>\n<p>H\u00fck\u00fcmetin son d\u00f6nemde bir\u00e7ok \u00f6nemli te\u015fvik d\u00fczenlemesi yapt\u0131\u011f\u0131na dikkat \u00e7eken KPMG T\u00fcrkiye Vergi B\u00f6l\u00fcm\u00fc \u015eirket Orta\u011f\u0131 Emrah Ak\u0131n, \u201cYat\u0131r\u0131mc\u0131lar son alt\u0131 ayl\u0131k d\u00f6nemde \u00e7ok \u00f6nemli bir destek paketiyle kar\u015f\u0131 kar\u015f\u0131ya kald\u0131. Torba Yasa Tasar\u0131s\u0131\u2019yla getirilecek KDV iadesi ve Kurumlar Vergisi Kanunu d\u00fczenlemeleri de bu \u00e7er\u00e7evede de\u011ferlendirilmeli. Ancak bu iki uygulaman\u0131n bir y\u0131ll\u0131k te\u015fvik \u015feklinde d\u00fczenlenmesi b\u00fcy\u00fck bir handikap. \u00d6zellikle KDV iadesinin s\u00fcresiz olmas\u0131 veya en k\u00f6t\u00fc ihtimalle 2020 y\u0131l\u0131na kadar uygulanmas\u0131n\u0131n sa\u011flamas\u0131 yat\u0131r\u0131mc\u0131lara rahat bir nefes ald\u0131racakt\u0131r\u201d de\u011ferlendirmesini yapt\u0131.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>TBMM\u2019ye sunulan Torba Yasa Tasar\u0131s\u0131\u2019nda yer alan yat\u0131r\u0131mlardaki in\u015faat harcamalar\u0131n\u0131n KDV\u2019si geri \u00f6denecek. Geri \u00f6deme 2017\u2019yle s\u0131n\u0131rland\u0131r\u0131ld\u0131. Emrah Ak\u0131n, \u201c Bu d\u00fczenlemenin s\u00fcresiz veya en az\u0131ndan 2020\u2019ye kadar uygulanmas\u0131 daha \u00e7ok yat\u0131r\u0131mc\u0131y\u0131 harekete ge\u00e7irir\u201d dedi. TBMM\u2019ye 16 Aral\u0131k\u2019ta sunulan Torba Yasa Tasar\u0131s\u0131, in\u015faat sekt\u00f6r\u00fcn\u00fc yak\u0131ndan ilgilendiren \u00e7ok \u00f6nemli f\u0131rsatlarla birlikte geliyor. KPMG T\u00fcrkiye Vergi B\u00f6l\u00fcm\u00fc [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"ngg_post_thumbnail":0},"categories":[97,5388,5225],"tags":[6010,11448,67,1258,5052,11325,3040,316,96,963],"_links":{"self":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/9773"}],"collection":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=9773"}],"version-history":[{"count":1,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/9773\/revisions"}],"predecessor-version":[{"id":9775,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/posts\/9773\/revisions\/9775"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=\/wp\/v2\/media\/9774"}],"wp:attachment":[{"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9773"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9773"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlaktuel.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9773"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}