{"id":3472,"date":"2017-02-22T09:25:53","date_gmt":"2017-02-22T07:25:53","guid":{"rendered":"http:\/\/rcg.com.tr\/?p=3472"},"modified":"2017-02-22T09:25:53","modified_gmt":"2017-02-22T07:25:53","slug":"20179917-yatirimlarda-devlet-yardimlari-hakkinda-kararda-degisiklik-yapilmasina-dair-karar-22-02-2017","status":"publish","type":"post","link":"https:\/\/www.rcg.com.tr\/?p=3472","title":{"rendered":"2017\/9917 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar – 22.02.2017"},"content":{"rendered":"

2017\/9917 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar – 22.02.2017<\/strong><\/p>\n

22 \u015eubat 2017 Tarihli Resmi Gazete<\/p>\n

Say\u0131:\u00a029987<\/p>\n

Karar Say\u0131s\u0131 : 2017\/9917<\/strong><\/p>\n

Ekli \u201cYat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Ekonomi Bakanl\u0131\u011f\u0131n\u0131n 6\/2\/2017 tarihli ve 12109 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 14\/5\/1964 tarihli ve 474 say\u0131l\u0131 Kanunun 2 nci, 25\/10\/1984 tarihli ve 3065 say\u0131l\u0131 Kanunun 13 \u00fcnc\u00fc ve ge\u00e7ici 30 uncu, 29\/6\/2001 tarihli ve 4706 say\u0131l\u0131 Kanunun ek 3 \u00fcnc\u00fc, 31\/5\/2006 tarihli ve\u00a05510 say\u0131l\u0131 Kanunun<\/a><\/strong>\u00a0ek 2 nci, 3\/6\/2011 tarihli ve 637 say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamenin 11 inci ve 26 nci maddeleri ile 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kanunun 32\/A maddesine g\u00f6re, Bakanlar Kurulu\u2019nca 13\/2\/2017 tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Recep Tayyip ERDO\u011eAN<\/p>\n

CUMHURBA\u015eKANI<\/p>\n

YATIRIMLARDA DEVLET YARDIMLARI HAKKINDA KARARDA DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R KARAR<\/strong><\/p>\n

MADDE 1<\/strong>-15\/6\/2012 tarihli ve 2012\/3305 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 ile y\u00fcr\u00fcrl\u00fc\u011fe konulan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u0131n 10 uncu maddesinin birinci f\u0131kras\u0131nda yer alan \u201cmakine ve te\u00e7hizat ithal ve yerli teslimleri\u201d ibaresinden sonra gelmek \u00fczere \u201cile belge kapsam\u0131ndaki yaz\u0131l\u0131m ve gayri maddi hak sat\u0131\u015f ve kiralamalar\u0131\u201d ibaresi eklenmi\u015ftir.<\/p>\n

MADDE 2<\/strong>\u2013 Ayn\u0131 Karar\u0131n 18 inci maddesine a\u015fa\u011f\u0131daki f\u0131kra eklenmi\u015ftir.<\/p>\n

\u201c(4) Cazibe Merkezleri Program\u0131 kapsam\u0131nda yer alan 4 \u00fcnc\u00fc ve 5 inci b\u00f6lge illerindeki organize sanayi b\u00f6lgeleri ile Kilis ilinde yer alan organize sanayi b\u00f6lgelerinde ger\u00e7ekle\u015ftirilecek b\u00f6lgesel, b\u00fcy\u00fck \u00f6l\u00e7ekli ve stratejik te\u015fvik uygulamalar\u0131 kapsam\u0131ndaki yat\u0131r\u0131mlar, tabi olunan uygulama kapsam\u0131nda 6 nc\u0131 b\u00f6lgede uygulanan desteklerden ayn\u0131 oran, miktar, s\u00fcre ve \u015fartlarda yararlan\u0131r.\u201d<\/p>\n

MADDE 3<\/strong>\u2013 Ayn\u0131 Karar\u0131n 23 \u00fcnc\u00fc maddesinden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki 23\/A maddesi eklenmi\u015ftir.<\/p>\n

\u201cMADDE 23\/A- (1) Cazibe Merkezleri Program\u0131 kapsam\u0131nda yer alan \u201c\u00dcretim Tesisi Ta\u015f\u0131ma Destek Paketi\u201d \u00e7er\u00e7evesinde Kalk\u0131nma Bankas\u0131 taraf\u0131ndan desteklenmesi uygun g\u00f6r\u00fclen yat\u0131r\u0131mlar ikinci ve \u00fc\u00e7\u00fcnc\u00fc f\u0131kralarda belirtilen \u015fartlarda bu Karar kapsam\u0131ndaki desteklerden de yararlan\u0131r.<\/p>\n

(2) Program kapsam\u0131ndaki illere ta\u015fman tesise ilave yat\u0131r\u0131m yap\u0131lmamas\u0131 veya yap\u0131lmakla birlikte asgari sabit yat\u0131r\u0131m tutar\u0131 ve asgari kapasite \u015fartlar\u0131n\u0131n sa\u011flanamamas\u0131 durumunda;<\/p>\n

a) Program kapsam\u0131ndaki 4 \u00fcnc\u00fc ve 5 inci b\u00f6lge illerine ta\u015f\u0131nan tesisler, ta\u015f\u0131n\u0131lan b\u00f6lgede ge\u00e7erli olan s\u00fcre ve miktarlarda Sigorta Primi \u0130\u015fveren Hissesi Deste\u011finden,<\/p>\n

b) 6 nc\u0131 b\u00f6lge illerine ta\u015f\u0131nan tesisler, an\u0131lan b\u00f6lgede ge\u00e7erli olan s\u00fcrelerde Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi, Sigorta Primi Deste\u011fi ve Gelir Vergisi Stopaj\u0131 Deste\u011finden,<\/p>\n

yararlan\u0131r.<\/p>\n

(3) Program kapsam\u0131ndaki illere ta\u015f\u0131nman\u0131n ger\u00e7ekle\u015fmesi ve ilave yat\u0131r\u0131m\u0131n asgari sabit yat\u0131r\u0131m tutar\u0131 ve kapasite \u015fartlar\u0131n\u0131 sa\u011flamas\u0131 halinde, ta\u015fman tesis ikinci f\u0131kra h\u00fck\u00fcmleri \u00e7er\u00e7evesinde sa\u011flanan desteklerden, ilave yat\u0131r\u0131m ise bu desteklere ek olarak G\u00fcmr\u00fck Vergisi Muafiyeti, KDV \u0130stisnas\u0131 ve Vergi \u0130ndirimi deste\u011finden yararlan\u0131r.\u201d<\/p>\n

MADDE 4- Ayn\u0131 Karar\u0131n EK-2B say\u0131l\u0131 ve \u201c\u0130LLER\u0130N B\u00d6LGESEL DESTEKLERDEN YARARLANAB\u0130LECEK SEKT\u00d6RLER\u0130NE \u0130L\u0130\u015eK\u0130N SEKT\u00d6R NUMARALARI\u201d ba\u015fl\u0131kl\u0131 tablosunun 10 numaral\u0131 dipnotuna a\u015fa\u011f\u0131daki bentler ve ayn\u0131 tabloya a\u015fa\u011f\u0131daki dipnot eklenmi\u015ftir.<\/p>\n

\u201cg) 5 inci b\u00f6lge illerinde ayn\u0131 organize sanayi b\u00f6lgesinde ger\u00e7ekle\u015ftirilecek komple yeni cinsindeki iplik, dokuma ve apreleme konular\u0131nda her \u00fc\u00e7 yat\u0131r\u0131m konusunu i\u00e7eren entegre yat\u0131r\u0131mlardan, iplik ve dokuma kapasitesinin apreleme kapasitesini a\u015fmamas\u0131 kayd\u0131yla EK-2A ve EK-4\u2019de belirtilen asgari tutarlar\u0131 ayr\u0131 ayr\u0131 sa\u011flayan yat\u0131r\u0131mlar.<\/p>\n

\u011f) 4 \u00fcnc\u00fc ve 5 inci b\u00f6lgelerde ger\u00e7ekle\u015ftirilecek kau\u00e7uk ve kau\u00e7uk \u00fcr\u00fcnleri imalat\u0131 konusundaki yat\u0131r\u0131mlar.\u201d<\/p>\n

\u201c13- Cazibe Merkezleri Program\u0131 kapsam\u0131ndaki illerde kurulacak \u00e7a\u011fr\u0131 merkezleri ve veri merkezleri, kuruldu\u011fu b\u00f6lgenin b\u00f6lgesel te\u015fviklerinden herhangi bir asgari yat\u0131r\u0131m tutar\u0131 \u015fart\u0131 aranmaks\u0131z\u0131n yararlan\u0131r.\u201d<\/p>\n

MADDE 5<\/strong>\u2013 Ayn\u0131 Karar\u0131n EK-6 say\u0131l\u0131 ve \u201c4. B\u00d6LGE DESTEKLER\u0130NDEN FAYDALANAB\u0130LECEK ORTA-Y\u00dcKSEK TEKNOLOJ\u0130L\u0130 YATIRIM KONULARI\u201d ba\u015fl\u0131kl\u0131 tablosunun 23 \u00fcnc\u00fc sat\u0131r\u0131 a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n

\"\"<\/p>\n

MADDE 6<\/strong>\u2013 Ayn\u0131 Karara a\u015fa\u011f\u0131daki ge\u00e7ici maddeler eklenmi\u015ftir.<\/p>\n

\u201cGE\u00c7\u0130C\u0130 MADDE 8- (1) Bu Karar ve daha \u00f6nceki kararlara istinaden imalat sanayiine y\u00f6nelik (US-97 Kodu: 15-37) d\u00fczenlenen yat\u0131r\u0131m te\u015fvik belgeleri kapsam\u0131nda, 1\/1\/2017 ile 31\/12\/2017 tarihleri aras\u0131nda ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131m harcamalar\u0131 i\u00e7in;<\/p>\n

a) Bina-in\u015faat harcamalar\u0131nda KDV iadesi,<\/p>\n

b) B\u00f6lgesel, b\u00fcy\u00fck \u00f6l\u00e7ekli ve stratejik te\u015fvik uygulamalar\u0131 kapsam\u0131nda vergi indirimi deste\u011finde uygulanacak yat\u0131r\u0131ma katk\u0131 oranlar\u0131 her bir b\u00f6lgede ge\u00e7erli olan yat\u0131r\u0131ma katk\u0131 oran\u0131na 15 puan ilave edilmek suretiyle, kurumlar vergisi veya gelir vergisi indirimi t\u00fcm b\u00f6lgelerde y\u00fczde y\u00fcz oran\u0131nda ve yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n yat\u0131r\u0131m d\u00f6neminde yat\u0131r\u0131mc\u0131n\u0131n di\u011fer faaliyetlerinden elde etti\u011fi kazan\u00e7lar\u0131na uygulanacak oran\u0131 y\u00fczde y\u00fcz olmak \u00fczere,<\/p>\n

te\u015fvik belgesi \u00fczerinde herhangi bir i\u015flem yap\u0131lmaks\u0131z\u0131n uygulan\u0131r.<\/p>\n

GE\u00c7\u0130C\u0130 MADDE 9- (1) Bu Karar\u0131n EK-2B say\u0131l\u0131 ve \u201c\u0130LLER\u0130N B\u00d6LGESEL DESTEKLERDEN YARARLANAB\u0130LECEK SEKT\u00d6RLER\u0130NE \u0130L\u0130\u015eK\u0130N SEKT\u00d6R NUMARALARI\u201d ba\u015fl\u0131kl\u0131 tablosunun 10 numaral\u0131 dipnotunun (g) ve (\u011f) bentleri ile lehe getirilen h\u00fck\u00fcmler, talep edilmesi halinde 1\/1\/2012 tarihinden sonra yap\u0131lan m\u00fcracaatlara istinaden d\u00fczenlenen te\u015fvik belgelerine de uygulan\u0131r.\u201d<\/p>\n

MADDE 7<\/strong>\u2013 Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 8<\/strong>\u2013 Bu Karar h\u00fck\u00fcmlerini Ekonomi Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Bakanlar Kurulu Karar\u0131n\u0131n Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazetenin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
19\/6\/2012<\/td>\n28328<\/td>\n<\/tr>\n
Bakanlar Kurulu Karar\u0131nda De\u011fi\u015fiklik Yapan D\u00fczenlemelerin<\/strong><\/td>\n<\/tr>\n
Yay\u0131mland\u0131\u011f\u0131 Resm\u00ee Gazetelerin<\/strong><\/td>\n<\/tr>\n
Tarihi<\/strong><\/td>\nSay\u0131s\u0131<\/strong><\/td>\n<\/tr>\n
13\/10\/2012<\/td>\n28440<\/td>\n<\/tr>\n
15\/2\/2013<\/td>\n28560<\/td>\n<\/tr>\n
30\/5\/2013<\/td>\n28662<\/td>\n<\/tr>\n
9\/5\/2014<\/td>\n28995<\/td>\n<\/tr>\n
6\/8\/2014<\/td>\n29080<\/td>\n<\/tr>\n
5\/3\/2015<\/td>\n29286<\/td>\n<\/tr>\n
8\/4\/2015<\/td>\n29320<\/td>\n<\/tr>\n
27\/8\/2015<\/td>\n29458<\/td>\n<\/tr>\n
19\/11\/2015<\/td>\n29537<\/td>\n<\/tr>\n
8\/4\/2016<\/td>\n29678<\/td>\n<\/tr>\n
5\/10\/2016<\/td>\n29848<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

2017\/9917 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar – 22.02.2017 22 \u015eubat 2017 Tarihli Resmi Gazete Say\u0131:\u00a029987 Karar Say\u0131s\u0131 : 2017\/9917 Ekli \u201cYat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Kararda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Karar\u201d\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Ekonomi Bakanl\u0131\u011f\u0131n\u0131n 6\/2\/2017 tarihli ve 12109 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 14\/5\/1964 tarihli ve 474 say\u0131l\u0131 Kanunun 2 nci, 25\/10\/1984 tarihli ve […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":{"0":"post-3472","1":"post","2":"type-post","3":"status-publish","4":"format-standard","6":"category-genel"},"_links":{"self":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3472"}],"collection":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3472"}],"version-history":[{"count":1,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3472\/revisions"}],"predecessor-version":[{"id":3473,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/3472\/revisions\/3473"}],"wp:attachment":[{"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rcg.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}