{"id":227,"date":"2022-04-20T11:27:20","date_gmt":"2022-04-20T11:27:20","guid":{"rendered":"https:\/\/www.yoboglu.com\/?page_id=227"},"modified":"2022-04-20T11:28:44","modified_gmt":"2022-04-20T11:28:44","slug":"arge-merkezi-danismanligi","status":"publish","type":"page","link":"https:\/\/www.yoboglu.com\/index.php\/yonetim-danismanligi-hizmetlerimiz\/arge-merkezi-danismanligi\/","title":{"rendered":"ARGE Merkezi Dan\u0131\u015fmanl\u0131\u011f\u0131"},"content":{"rendered":"<h2><img loading=\"lazy\" class=\"alignnone size-medium wp-image-228\" src=\"https:\/\/www.yoboglu.com\/wp-content\/uploads\/2022\/04\/Ar-Ge-ve-Tasarim-Merkezi-300x169.jpg\" alt=\"\" width=\"300\" height=\"169\" srcset=\"https:\/\/www.yoboglu.com\/wp-content\/uploads\/2022\/04\/Ar-Ge-ve-Tasarim-Merkezi-300x169.jpg 300w, https:\/\/www.yoboglu.com\/wp-content\/uploads\/2022\/04\/Ar-Ge-ve-Tasarim-Merkezi-1024x576.jpg 1024w, https:\/\/www.yoboglu.com\/wp-content\/uploads\/2022\/04\/Ar-Ge-ve-Tasarim-Merkezi-768x432.jpg 768w, https:\/\/www.yoboglu.com\/wp-content\/uploads\/2022\/04\/Ar-Ge-ve-Tasarim-Merkezi.jpg 1280w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/h2>\n<h2>AR-GE MERKEZ\u0130 KURULMASI VE F\u0130NANSAL RAPORLAMA<\/h2>\n<p><strong>Ar-Ge<\/strong>\u00a0merkezi kanunu\u00a0 (5746 say\u0131l\u0131 kanun) T\u00fcrkiye\u2019de ARGE ve Yenilik k\u00fclt\u00fcr\u00fcn\u00fc benimsemi\u015f s\u00fcrekli\u00a0<strong>Ar-Ge<\/strong>\u00a0faaliyetleri ile inovatif yakla\u015f\u0131mlar sunan ve pazar\u0131na yeni \u00fcr\u00fcn ve teknolojiler geli\u015ftirebilen firmalar\u0131 5746 say\u0131l\u0131 kanun kapsam\u0131n \u00e7e\u015fitli vergi (<strong><u>ar-ge indirimi<\/u><\/strong>) avantajlar\u0131 sa\u011flamaktad\u0131r.Hali haz\u0131rda minimum 30 tam zamana e\u015fde\u011fer\u00a0<strong>Ar-Ge<\/strong>\u00a0personeli istihdam zorunlulu\u011fu bulunmakla birlikte 1 mart 2016 tarihinde itibari ile ge\u00e7erli olan\u00a0<strong>AR-GE<\/strong>\u00a0ve Reform paketi ile belirli sekt\u00f6rlerde bu say\u0131 15 tam zamana e\u015fde\u011fer\u00a0<strong>Ar-Ge<\/strong>\u00a0personeline indirilmi\u015ftir.<\/p>\n<p>Personel say\u0131s\u0131 tek ba\u015f\u0131na\u00a0<strong>Ar-Ge<\/strong>\u00a0<strong>Merkezi<\/strong>\u00a0olabilmek ve ar-ge indirimi sa\u011flamak i\u00e7in yeterli olmamaktad\u0131r. Personel say\u0131s\u0131 d\u0131\u015f\u0131nda \u0130\u015fletmenin;\u00a0 yeterli Ar-Ge y\u00f6netimi ile teknolojik varl\u0131klar\u0131,\u00a0\u00a0<strong>Ar-Ge<\/strong>\u00a0insan kaynaklar\u0131,\u00a0 fikr\u00ee haklar,\u00a0 proje ve bilgi kaynaklar\u0131 y\u00f6netim yetene\u011fi ve kapasitesinin bulunmas\u0131,\u00a0\u00a0<strong>Ar-Ge<\/strong>\u00a0ve destek personelinin\u00a0<strong>Ar-Ge merkezinde<\/strong>\u00a0\u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131n fiziki kontrol\u00fcn\u00fc yapacak mekanizmalara sahip olunmas\u0131,\u00a0 tek yerle\u015fkede faaliyet\u00a0<strong>Ar-Ge<\/strong>\u00a0personeli ile proje say\u0131s\u0131n\u0131n dengeli ve uyumlu olmas\u0131 projelerin Ar-Ge Projesi nitelinde bulunmas\u0131,\u00a0<strong>Ar-Ge\u00a0<\/strong>ve Di\u011fer faaliyetlerin ayr\u0131\u015ft\u0131r\u0131lmas\u0131,\u00a0<strong>T\u00dcB\u0130TAK<\/strong>\u00a0ve di\u011fer kurumlardan\u00a0<strong>Ar-Ge<\/strong>\u00a0proje deste\u011fi al\u0131nmas\u0131 gibi fakt\u00f6rlerde \u00f6nem te\u015fkil etmektedir.<\/p>\n<p>Bu gereklilikler do\u011frultusunda\u00a0<strong>Ar-Ge<\/strong>\u00a0merkezi \u00f6n fizibilite raporu ile firmalar\u0131m\u0131z\u0131n\u00a0<strong>Ar-Ge<\/strong>\u00a0<strong>merkezine\u00a0<\/strong>uygunlu\u011fu tespit edilip firman\u0131n yeterli alt yap\u0131ya sahip olmas\u0131 durumunda\u00a0<strong>Ar-Ge<\/strong>\u00a0<strong>merkezi<\/strong> \u00e7al\u0131\u015fmas\u0131 yap\u0131lmakta firmalar\u0131m\u0131z\u0131n ar-ge indirimlerinden faydalanmas\u0131 sa\u011flanmaktad\u0131r.<\/p>\n<div><strong>AR-GE MERKEZ\u0130 \u0130\u00c7\u0130N ARANAN \u015eARTLAR NELERD\u0130R?<\/strong>\u2022 Ar-Ge merkezlerinde en az onbe\u015f (15) tam zaman e\u015fde\u011fer Ar-Ge personeli istihdam\u0131<\/p>\n<\/div>\n<div>\u2022 Ar-Ge merkezlerinin Kanun kapsam\u0131ndaki Ar-Ge faaliyetlerinin yurt i\u00e7inde ger\u00e7ekle\u015ftirilmesi<\/div>\n<div>\u2022 \u0130\u015fletmenin; yeterli Ar-Ge y\u00f6netimi ile teknolojik varl\u0131klar\u0131, insan kaynaklar\u0131, fikr\u00ee haklar, proje ve bilgi kaynaklar\u0131 y\u00f6netim yetene\u011fi ve kapasitesinin bulunmas\u0131,<\/div>\n<div>\u2022 Ar-Ge merkezinde \u00e7al\u0131\u015fan personelin, bu merkezlerde \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131n fiziki kontrol\u00fcn\u00fc yapacak mekanizmalar\u0131n bulunmas\u0131 (Kameral\u0131 ge\u00e7i\u015f sistemleri bulunmas\u0131)<\/div>\n<div>\u2022 Ar-Ge merkezinin ayr\u0131 bir birim \u015feklinde \u00f6rg\u00fctlenmi\u015f ve tek bir yerle\u015fke veya fiziki mek\u00e2n i\u00e7inde yer almas\u0131 gerekmektedir.<\/div>\n<div><\/div>\n<div><\/div>\n<div><strong>AR-GE MERKEZ\u0130 MUAF\u0130YETLER\u0130 NELERD\u0130R ?<\/strong>Ar-Ge Merkezi Belgesi almaya Hak Kazanan firmalar\u0131n Faydaland\u0131\u011f\u0131 temelde 7 farkl\u0131 destek unsuru vard\u0131r.<\/p>\n<\/div>\n<div><\/div>\n<div>\u2022 Gelir Vergisi Stopaj\u0131 Deste\u011fi<\/div>\n<div>\u2022 Sigorta \u0130\u015fveren Primi Deste\u011fi<\/div>\n<div>\u2022 Ar-Ge ve Tasar\u0131m Vergi \u0130ndirimi<\/div>\n<div>\u2022 Damga Vergisi \u0130stisnas\u0131<\/div>\n<div>\u2022 G\u00fcmr\u00fck Vergisi \u0130stisnas\u0131<\/div>\n<div>\u2022 Temel Bilimler Personel \u0130stihdam\u0131 Deste\u011fi<\/div>\n<div>\u2022 Sipari\u015fe Dayal\u0131 Ar-Ge ve Tasar\u0131m Faaliyetleri Deste\u011fi<\/div>\n<div><\/div>\n<div><\/div>\n<div><strong>1) GEL\u0130R VERG\u0130S\u0130 DESTE\u011e\u0130<\/strong><\/div>\n<div><\/div>\n<div>Ar-Ge Merkezlerinde personeli ar-ge faaliyetlerinde ge\u00e7irdi\u011fi s\u00fcre boyunca Gelir Vergisi, personelin e\u011fitim durumunda g\u00f6re muafiyet kapsam\u0131ndad\u0131r.<\/div>\n<div>Eski kanunda Ar-Ge Merkezi d\u0131\u015f\u0131nda ge\u00e7irilen s\u00fcre s\u0131n\u0131rl\u0131 olarak Muafiyet Kapsam\u0131nda iken Yeni Kanunla d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcre de s\u0131n\u0131rs\u0131z olarak Muafiyetten faydaland\u0131r\u0131labilmektedir.<\/div>\n<div><\/div>\n<div>Bu kapsamda Doktoral\u0131 ve Temel bilimler (Matematik, Fizik, Kimya, Biyoloji) alanlar\u0131nda Y\u00fcksek Lisans derecesine sahip personeller i\u00e7in %95,<\/div>\n<div>Y\u00fcksek Lisans veya temel bilimlerde lisans mezunu personel i\u00e7in %90,<\/div>\n<div>Di\u011fer personel i\u00e7in %80 oran\u0131nda<\/div>\n<div>Personellerin Ar-Ge ve tasar\u0131m faaliyetlerine ay\u0131rd\u0131klar\u0131 s\u00fcre oran\u0131yla gelir vergisinden m\u00fcstesnad\u0131r.<\/div>\n<div><\/div>\n<div><strong>2) S\u0130GORTA \u0130\u015eVEREN PR\u0130M\u0130 DESTE\u011e\u0130<\/strong><\/div>\n<div><\/div>\n<div>Kanun kapsam\u0131nda Ar-Ge ve Tasar\u0131m Merkezlerinde \u00e7al\u0131\u015fan personelin elde ettikleri \u00fccret \u00fczerinden hesaplanan sigorta primi i\u015fveren hissesinin yar\u0131s\u0131 te\u015fvik kapsam\u0131ndad\u0131r. Ayn\u0131 \u015fekilde d\u0131\u015far\u0131da ge\u00e7irilen s\u00fcrenin ar-ge faaliyetleriyle ili\u015fkili olmas\u0131 durumunda bu muafiyetten faydalanabilinmektedir.<\/div>\n<div>\u0130\u015fletmelerde \u00e7al\u0131\u015fan kamu personeli, \u00e7\u0131rak, stajyer, mesleki e\u011fitim g\u00f6ren \u00f6\u011frenciler i\u00e7in sigorta primi i\u015fveren hissesi deste\u011finden yararlanamaz.<\/div>\n<div><\/div>\n<div><strong>3) AR-GE VE TASARIM VERG\u0130 TE\u015eV\u0130\u011e\u0130\u00a0<\/strong>Ar-Ge, yenilik ve tasar\u0131m harcamalar\u0131n\u0131n kapsam\u0131nda a\u015fa\u011f\u0131da belirtilmi\u015f gider kalemlerinde harcamalar matrahtan d\u00fc\u015f\u00fclerek indirim konusu yap\u0131lmaktad\u0131r.<\/p>\n<p>Bu kapsamda de\u011ferlendirilen harcamalar ise,<\/p>\n<\/div>\n<div>\u0130lk madde ve malzeme giderleri,<\/div>\n<div>\u00a0 \u00a0 Amortismanlar,<\/div>\n<div>\u00a0 \u00a0 Personel giderleri,<\/div>\n<div>\u00a0 \u00a0 Genel giderler,<\/div>\n<div>\u00a0 \u00a0 D\u0131\u015far\u0131dan al\u0131nan fayda ve hizmetler,<\/div>\n<div>\u00a0 \u00a0 Vergi, resim ve har\u00e7lar<\/div>\n<div><\/div>\n<div>Ar-Ge merkezlerinde a\u015fa\u011f\u0131daki g\u00f6stergelerden herhangi birinde bir \u00f6nceki y\u0131la g\u00f6re en az %20 art\u0131\u015f sa\u011flayan Ar-Ge merkezlerinde yap\u0131lan Ar-Ge harcamalar\u0131n\u0131n bir \u00f6nceki y\u0131la g\u00f6re art\u0131\u015f tutar\u0131n\u0131n \u00a0%50\u2019si kadar ek indirime konu edilmektedir.<\/div>\n<div><\/div>\n<div>\u2022 Ar-Ge veya tasar\u0131m harcamalar\u0131n\u0131n toplam ciro i\u00e7indeki pay\u0131<\/div>\n<div>\u2022 Tescil edilen ulusal veya uluslararas\u0131 patent say\u0131s\u0131<\/div>\n<div>\u2022 Uluslararas\u0131 destekli proje say\u0131s\u0131<\/div>\n<div>\u2022 Lisans\u00fcst\u00fc dereceli ara\u015ft\u0131rmac\u0131 say\u0131s\u0131n\u0131n toplam Ar-Ge personeli say\u0131s\u0131na oran\u0131<\/div>\n<div>\u2022 Toplam ara\u015ft\u0131rmac\u0131 say\u0131s\u0131n\u0131n toplam Ar-Ge personeli say\u0131s\u0131na oran\u0131<\/div>\n<div>\u2022 Ar-Ge sonucu ortaya \u00e7\u0131kan yeni \u00fcr\u00fcnlerden elde edilen cironun toplam ciroya oran\u0131<\/div>\n<div><\/div>\n<div><\/div>\n<div><strong>4) DAMGA VERG\u0130S\u0130 TE\u015eV\u0130\u011e\u0130<\/strong><\/div>\n<div><\/div>\n<div>Ar-Ge ve Tasar\u0131m faaliyetlerine ili\u015fkin olarak d\u00fczenlenen ka\u011f\u0131tlar damga vergisinden m\u00fcstesnad\u0131r.<\/div>\n<div>Ar-Ge ve Tasar\u0131m Personellerine bu g\u00f6revleri ile ilgili olarak yap\u0131lan \u00fccret \u00f6demeleri nedeniyle d\u00fczenlenecek ayl\u0131k prim ve hizmet belgeleri i\u00e7in damga vergisi al\u0131nmaz.<\/div>\n<div>\u0130stisna uygulamas\u0131na konu olan ka\u011f\u0131tlar ve istisna uygulamas\u0131na te\u015fkil eden belgeler 5 y\u0131l s\u00fcre ile muhafaza edilir.<\/div>\n<div><\/div>\n<div><strong>5. G\u00dcMR\u00dcK VERG\u0130S\u0130 TE\u015eV\u0130\u011e\u0130<\/strong><\/div>\n<div><\/div>\n<div>Ar-Ge ve Tasar\u0131m faaliyetlerinde kullan\u0131lmak \u00fczere ithal edilen e\u015fya, g\u00fcmr\u00fck vergisi ve her t\u00fcrl\u00fc fondan, bu kapsamda d\u00fczenlenen ka\u011f\u0131tlar ve yap\u0131lan i\u015flemler damga vergisi ve har\u00e7tan istisnad\u0131r.<\/div>\n<div>\u0130\u015fletmeler ba\u015fvurular\u0131n\u0131 G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131 Tek Pencere Sistemi E-Ba\u015fvuru Uygulamas\u0131 \u00fczerinden Genel M\u00fcd\u00fcrl\u00fc\u011fe g\u00f6nderir. Genel M\u00fcd\u00fcrl\u00fck, uygun bulunmas\u0131 halinde onaylayarak ayn\u0131 i\u015f g\u00fcn\u00fc i\u00e7erisinde G\u00fcmr\u00fck ve Ticaret Bakanl\u0131\u011f\u0131\u2019na bildirir.<\/div>\n<div><\/div>\n<div><strong>6. TEMEL B\u0130L\u0130MLER PERSONEL DESTE\u011e\u0130<\/strong><\/div>\n<div><\/div>\n<div>Ar-Ge Merkezlerinde \u00e7al\u0131\u015fan matematik, fizik, kimya, biyoloji b\u00f6l\u00fcmlerinden mezun personeller i\u00e7in asgari \u00fccret tutar\u0131nda 2 y\u0131l boyunca bakanl\u0131k taraf\u0131ndan destek verilmektedir. Bu kapsamda desteklenen personelin say\u0131s\u0131 ar-ge merkezi toplam personel say\u0131s\u0131n\u0131n %10 unu a\u015famaz.<\/div>\n<div><\/div>\n<div><strong>7. S\u0130PAR\u0130\u015eE DAYALI AR-GE VE TASARIM FAAL\u0130YETLER\u0130:<\/strong><\/div>\n<div><\/div>\n<div>Ar-Ge Merkezleri sipari\u015fe dayal\u0131 olarak ger\u00e7ekle\u015ftirdikleri ar-ge faaliyetlerinden elde edilen \u00fcr\u00fcn\u00fcn sat\u0131\u015f\u0131nda kendi istemleri durumunda Ar-Ge Harcamalar\u0131 indirimini m\u00fc\u015fterileri ile payla\u015fabilmektedirler. Ar-Ge veya Tasar\u0131m faaliyetlerine ili\u015fkin olarak yap\u0131lan harcamalar\u0131n sadece %50 si bu merkezler taraf\u0131ndan, kalan %50\u2019si sipari\u015fi veren gelir ve kurumlar vergisi m\u00fckellefleri taraf\u0131ndan Ar-Ge ve tasar\u0131m indirimi olarak dikkate al\u0131n\u0131r.<\/div>\n<div>Sipari\u015fi veren taraf\u0131n gelir ve kurumlar vergisi m\u00fckellefi olmamas\u0131 halinde harcaman\u0131n tamam\u0131n\u0131 Ar-Ge ve Tasar\u0131m Merkezleri indirebilir.<\/div>\n<div><\/div>\n<div><\/div>\n<div><strong>AR-GE MERKEZ\u0130NDE YEN\u0130L\u0130K FAAL\u0130YET\u0130 OLARAK HANG\u0130 \u00c7ALI\u015eMALAR KABUL ED\u0130LMEKTED\u0130R?<\/strong><\/div>\n<div><\/div>\n<div>Ar-Ge Merkezlerinde yap\u0131lan bir harcaman\u0131n Ar-Ge indirimine konu edilebilmesi i\u00e7in bu harcaman\u0131n Ar-Ge ve yenilik faaliyeti kapsam\u0131nda a\u00e7\u0131lan projeler kapsam\u0131nda ve bu projelerle ili\u015fkilendirilerek \u00a0yap\u0131lm\u0131\u015f olmas\u0131 gerekir.<\/div>\n<div><\/div>\n<div>\u0130novatif y\u00f6ntemlerle yeni \u00fcr\u00fcnler, sistemler, yaz\u0131l\u0131m geli\u015ftirmeleri, malzemeler, cihazlar, ekipman, prosed\u00fcr ve sistemlerin geli\u015ftirilmesi ve yeni teknikler ve prototipler \u00fcretilmesi ar-ge merkezi faaliyetleri aras\u0131na girmektedir.<\/div>\n<div>Bu \u00e7er\u00e7evede ger\u00e7ekle\u015ftirilen \u00e7al\u0131\u015fman\u0131n risk fakt\u00f6rleri ta\u015f\u0131mas\u0131 ve \u00fcr\u00fcn,sistem veya proseste katma de\u011fer yaratmas\u0131 son derece \u00f6nemlidir.<\/div>\n","protected":false},"excerpt":{"rendered":"<p class=\"qua-blog-post-description\">AR-GE MERKEZ\u0130 KURULMASI VE F\u0130NANSAL RAPORLAMA Ar-Ge\u00a0merkezi kanunu\u00a0 (5746 say\u0131l\u0131 kanun) T\u00fcrkiye\u2019de ARGE ve Yenilik k\u00fclt\u00fcr\u00fcn\u00fc benimsemi\u015f s\u00fcrekli\u00a0Ar-Ge\u00a0faaliyetleri ile inovatif yakla\u015f\u0131mlar sunan ve pazar\u0131na yeni \u00fcr\u00fcn ve teknolojiler geli\u015ftirebilen firmalar\u0131 5746 say\u0131l\u0131 kanun kapsam\u0131n \u00e7e\u015fitli vergi (ar-ge indirimi) avantajlar\u0131 sa\u011flamaktad\u0131r.Hali haz\u0131rda minimum 30 tam zamana e\u015fde\u011fer\u00a0Ar-Ge\u00a0personeli istihdam zorunlulu\u011fu bulunmakla birlikte 1 mart 2016 tarihinde itibari<\/p>\n<p class=\"qua-blog-post-description\"><a href=\"https:\/\/www.yoboglu.com\/index.php\/yonetim-danismanligi-hizmetlerimiz\/arge-merkezi-danismanligi\/#more-227\" class=\"more-link\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":159,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"quality-page-builder-default.php","meta":[],"_links":{"self":[{"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/pages\/227"}],"collection":[{"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/comments?post=227"}],"version-history":[{"count":2,"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/pages\/227\/revisions"}],"predecessor-version":[{"id":230,"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/pages\/227\/revisions\/230"}],"up":[{"embeddable":true,"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/pages\/159"}],"wp:attachment":[{"href":"https:\/\/www.yoboglu.com\/index.php\/wp-json\/wp\/v2\/media?parent=227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}