{"id":9640,"date":"2016-08-10T06:56:35","date_gmt":"2016-08-10T06:56:35","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=9640"},"modified":"2016-08-10T06:56:35","modified_gmt":"2016-08-10T06:56:35","slug":"bkk-20169092-ar-ge-yenilik-ve-tasarim-harcamalarinin-kazancin-tespitinde-indirim-konusu-yapilmasi-hakkinda-karar","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2016\/08\/bkk-20169092-ar-ge-yenilik-ve-tasarim-harcamalarinin-kazancin-tespitinde-indirim-konusu-yapilmasi-hakkinda-karar\/","title":{"rendered":"BKK 2016\/9092 Ar-Ge, Yenilik ve Tasar\u0131m Harcamalar\u0131n\u0131n Kazanc\u0131n Tespitinde \u0130ndirim Konusu Yap\u0131lmas\u0131 Hakk\u0131nda Karar"},"content":{"rendered":"

\"bkk\"<\/a>10 A\u011fustos 2016 Tarihli Resmi Gazete Say\u0131: 29797 Karar Say\u0131s\u0131 : 2016\/9092 Ar-Ge, yenilik ve tasar\u0131m harcamalar\u0131n\u0131n kazanc\u0131n tespitinde indirim konusu…<\/p>\n

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BKK 2016\/9092 Ar-Ge, Yenilik ve Tasar\u0131m Harcamalar\u0131n\u0131n Kazanc\u0131n Tespitinde \u0130ndirim Konusu Yap\u0131lmas\u0131 Hakk\u0131nda Karar<\/strong><\/p>\n

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10 A\u011fustos 2016 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 29797<\/p>\n

Karar Say\u0131s\u0131 : 2016\/9092<\/strong><\/p>\n

Ar-Ge, yenilik ve tasar\u0131m harcamalar\u0131n\u0131n kazanc\u0131n tespitinde indirim konusu yap\u0131lmas\u0131 hakk\u0131ndaki ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131; Bilim, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131n\u0131n 26\/6\/2016 tarihli ve 2951 say\u0131l\u0131 yaz\u0131s\u0131 \u00fczerine, 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanunun<\/a><\/strong> 3 \u00fcnc\u00fc maddesine g\u00f6re. Bakanlar Kurulu\u2019nca 1\/8\/2016 tarihinde tarihinde kararla\u015ft\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Recep Tayyip ERDO\u011eAN
CUMHURBA\u015eKANI<\/p>\n

1\/8\/2016 TAR\u0130HL\u0130 VE 2016\/9092 SAYILI KARARNAMEN\u0130N EK\u0130 KARAR<\/strong><\/p>\n

MADDE 1<\/strong>\u2013 (1) 28\/2\/2008 tarihli ve 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun kapsam\u0131nda kurulan ve a\u015fa\u011f\u0131da belirtilen g\u00f6stergelerden herhangi birinde bir \u00f6nceki y\u0131la g\u00f6re en az y\u00fczde yirmi art\u0131\u015f sa\u011flayan Ar-Ge veya tasar\u0131m merkezlerinde, o y\u0131l yap\u0131lan Ar-Ge ve yemlik veya tasar\u0131m harcamalar\u0131n\u0131n bir \u00f6nceki y\u0131la g\u00f6re art\u0131\u015f tutar\u0131n\u0131n y\u00fczde ellisi, 31\/12\/2023 tarihine kadar, 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun<\/a><\/strong> 10 uncu maddesine g\u00f6re kurum kazanc\u0131n\u0131n ve 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong> 89 uncu maddesi uyar\u0131nca ticari kazanc\u0131n tespitinde indirim konusu yap\u0131l\u0131r.<\/p>\n

a) Ar-Ge veya tasar\u0131m harcamas\u0131n\u0131n toplam ciro i\u00e7indeki pay\u0131.<\/p>\n

b) Tescil edilen ulusal veya uluslararas\u0131 patent say\u0131s\u0131.<\/p>\n

c) Uluslararas\u0131 destekli proje say\u0131s\u0131.<\/p>\n

\u00e7) Lisans\u00fcst\u00fc dereceli ara\u015ft\u0131rmac\u0131 say\u0131s\u0131n\u0131n toplam Ar-Ge personeli say\u0131s\u0131na oran\u0131.<\/p>\n

d) Toplam ara\u015ft\u0131rmac\u0131 say\u0131s\u0131n\u0131n toplam Ar-Ge personeli say\u0131s\u0131na oram.<\/p>\n

e) Ar-Ge sonucu ortaya \u00e7\u0131kan yeni \u00fcr\u00fcnlerden elde edilen cironun toplam ciroya oran\u0131.<\/p>\n

MADDE 2<\/strong>\u2013 (1) Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

MADDE 3<\/strong>\u2013 (1) Bu Karar h\u00fck\u00fcmlerim Bakanlar Kurulu y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

10 A\u011fustos 2016 Tarihli Resmi Gazete Say\u0131: 29797 Karar Say\u0131s\u0131 : 2016\/9092 Ar-Ge, yenilik ve tasar\u0131m harcamalar\u0131n\u0131n kazanc\u0131n tespitinde indirim konusu…  <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-9640","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9640","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=9640"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9640\/revisions"}],"predecessor-version":[{"id":9641,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/9640\/revisions\/9641"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=9640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=9640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=9640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}