{"id":715,"date":"2017-10-20T15:56:15","date_gmt":"2017-10-20T12:56:15","guid":{"rendered":"http:\/\/www.mizanymm.com\/?p=715"},"modified":"2017-12-11T16:15:05","modified_gmt":"2017-12-11T13:15:05","slug":"teknoloji-gelistirme-bolgelerinde-gayri-maddi-haklardan-kaynaklanan-kazanclara-iliskin-bakanlar-kurulu-karari","status":"publish","type":"post","link":"https:\/\/www.mizanymm.com\/index.php\/2017\/10\/20\/teknoloji-gelistirme-bolgelerinde-gayri-maddi-haklardan-kaynaklanan-kazanclara-iliskin-bakanlar-kurulu-karari\/","title":{"rendered":"Teknoloji Geli\u015ftirme B\u00f6lgelerinde Gayri Maddi  Haklardan Kaynaklanan Kazan\u00e7lara \u0130li\u015fkin Bakanlar Kurulu Karar\u0131"},"content":{"rendered":"<p><!--more--><\/p>\n<p>2017\/10821 say\u0131l\u0131 BKK ile Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu\u2019nun Ge\u00e7ici 2\u2019nci maddesine ili\u015fkin d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<ul>\n<li>Gelir ve kurumlar vergisi m\u00fckelleflerinin kazan\u00e7lar\u0131n\u0131n gayri maddi haklar\u0131n sat\u0131\u015f\u0131, devri veya kiralanmas\u0131ndan elde edilmesi halinde, s\u00f6z konusu gayri maddi haklardan kaynaklanan kazan\u00e7lar dolay\u0131s\u0131yla istisnadan yararlanabilmesi i\u00e7in bu haklar\u0131n niteli\u011fine g\u00f6re ilgili mevzuat \u00e7er\u00e7evesinde tescile veya kayda yetkili kuruma ba\u015fvurularak <u>patent veya fonksiyonel olarak patente e\u015fde\u011fer belgelere ba\u011flanmas\u0131<\/u><\/li>\n<li>Son 5 hesap d\u00f6neminin ortalamas\u0131 dikkate al\u0131nmak suretiyle, gayri maddi haklardan elde edilen y\u0131ll\u0131k br\u00fct gelirleri 30 milyon T\u00fcrk Liras\u0131n\u0131 ve dahil oldu\u011fu \u015firketler grubunun (herhangi bir gruba dahil de\u011filse kendisinin) y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 toplam\u0131 200 milyon T\u00fcrk Liras\u0131n\u0131 a\u015fmayan m\u00fckelleflerin Ar-Ge faaliyetlerine y\u00f6nelik patentlenebilirlik kriterlerini (yenilik, bulu\u015f basama\u011f\u0131, sanayiye uygulanabilirlik gibi) ta\u015f\u0131yan gayri maddi haklardan ve ilgili mevzuat kapsam\u0131nda aranan \u015fartlar\u0131 haiz tasar\u0131m faaliyetlerinden do\u011fan gayri maddi haklardan elde ettikleri kazan\u00e7lar\u0131, <u>Bilim, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131ndan al\u0131nan proje bitirme belgesine<\/u> dayan\u0131larak istisnadan yararland\u0131r\u0131l\u0131r.<\/li>\n<\/ul>\n<p>BKK, 19 Ekim 2017 tarihinden sonra b\u00f6lgede ba\u015flat\u0131lacak projelerden elde edilen kazan\u00e7lar ile bu tarihten \u00f6nce ba\u015flat\u0131lm\u0131\u015f projelerden 30\/6\/2021 tarihinden sonra elde edilen kazan\u00e7lara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p><a href=\"http:\/\/www.mizanymm.com\/wp-content\/uploads\/124_2017_Teknoloji-Geli\u015ftirme-B\u00f6lgelerinde-Gayri-Maddi-Haklardan-Kaynaklanan-Kazan\u00e7lara-\u0130li\u015fkin-Bakanlar-Kurulu-Karar\u0131.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u0130lgili Sirk\u00fcye Ula\u015fmak \u0130\u00e7in T\u0131klay\u0131n\u0131z<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-715","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/715","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/comments?post=715"}],"version-history":[{"count":2,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/715\/revisions"}],"predecessor-version":[{"id":732,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/posts\/715\/revisions\/732"}],"wp:attachment":[{"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/media?parent=715"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/categories?post=715"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mizanymm.com\/index.php\/wp-json\/wp\/v2\/tags?post=715"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}