BİRİNCİ KISIM

BİRİNCİ BÖLÜM

GENEL OLARAK İHRACATTA TEŞVİK                                                                                                                                9

İKİNCİ BÖLÜM

İHRACATTA VERGİ, RESİM VE HARÇ İSTİSNASI                                                                                                            12

İKİNCİ KISIM

BİRİNCİ BÖLÜM

I- İHRACATTA VERGİ, RESİM VE HARÇ İSTİSNASINI DÜZENLEYEN MEVZUAT                                                  15

A- İHRACATI GELİŞTİRMEK AMACI İLE VERGİLERLE İLGİLİ OLARAK

     HÜKÜMETÇE ALINACAK TEDBİRLERE DAİR KANUN                                                                                            15

B-  5383 SAYILI GÜMRÜK KANUNU’NA BAĞLI GÜMRÜK

     GİRİŞ TARİFE CETVELİNİN DEĞİŞTİRİLMESİ HAKKINDA KANUN                                                                       15

C- KALKINMA PLANININ UYGULANMASI ESASLARINA DAİR KANUN                                                                16

D- DIŞ TİCARETİN DÜZENLENMESİ HAKKINDA KANUN                                                                                            16

E- GÜMRÜK KANUNU                                                                                                                                                             16

F- 3505  SAYILI KANUN’UN GEÇİCİ 2. MADDESİ                                                                                                              17

G- GİDER VERGİLERİ KANUN                                                                                                                                                 18

H- KATMA DEĞER VERGİSİ KANUNU                                                                                                                                18

I- KARARNAMELER, KARARLAR VE TEBLİĞLER                                                                                                           19

II- İHRACATI TEŞVİK AÇISINDAN DÜZENLENEN TEŞVİK BELGELERİ                                                                     19

A- FİİLİ İHRACATTA                                                                                                                                                               19

B- BELGELİ İHRACATTA                                                                                                                                                         20

İKİNCİ BÖLÜM

İHRACATTA DAMGA VERGİSİ VE HARÇ İSTİSNASI

I- İSTİSNALARI DÜZENLEYEN MEVZUAT                                                                                                                         22

II- İHRACATIN FİNANSMANINDA DAMGA VERGİSİ

     VE HARÇ İSTİSNASI UYGULAMASI                                                                                                                               23

A- FİNANSMANIN NEVİ                                                                                                                                                          24

1- İhracatın Özelliğinin İstisna Uygulaması Açısından Önemi                                                                                             25

2- İhracatın  Şeklinin Kredi Tutarı Açısından Önemi                                                                                                              25

3- Kredilerin Niteliği ve İstisna Uygulaması                                                                                                                            26

a- Eximbank Kredileri                                                                                                                                                                   27

b- Faktoring İşlemleri                                                                                                                                                                  27

4- Prefinansman Kredisi ve Çeşitleri                                                                                                                                         27

5- Prefinansman Kredisinin Yurt İçinde Devredilmesi                                                                                                           29

III- İHRACAT KREDİLERİNE KARŞI VERİLEN TEMİNATTA İSTİSNA                                                                        31

A- GENEL OLARAK KREDİ TEMİNATI                                                                                                                                31

B- İHRACAT KREDİLERİNDE EK TEMİNAT VE TEMİNATIN

    TEMİNATI AMACIYLA YAPILAN İŞLEMLER                                                                                                               34

C- İHRACAT AVANSLARINA KARŞI VERİLEN TEMİNAT MEKTUBUNDA İSTİSNA                                            35

D- İHRACATÇILARIN BANKALARA VERDİKLERİ SENETLER VE

     BU SENETLERİN  REESKONTU İŞLEMLERİNDE İSTİSNA                                                                                          35

IV- DIŞ TİCARET SERMAYE ŞİRKETİ  VE SEKTÖREL DIŞ TİCARET

      ŞİRKETLERİNCE SAĞLANAN KREDİLER                                                                                                                      36

V- GAYRİ KABİLİ RÜCÜ (GERİ DÖNÜŞSÜZ) İHRACAT AKREDİTİFLERİNİN

     DAHİLİ DEVRİ SURETİYLE İMALATÇILARA KULLANDIRILAN KREDİLER                                                       38

VI- İHRACAT KREDİLERİNİN  GERİ ÖDENMESİ İŞLEMLERİNDE

      İSTİSNA UYGULANMASI                                                                                                                                                 40

VII- İHRACAT BEDELLERİNİN TAHSİL İŞLEMLERİNDE

       DAMGA VERGİSİ VE HARÇ İSTİSNASI                                                                                                                        41

VIII- VADELİ (KREDİLİ) İHRACATTA İHRACAT ALACAKLARININ

        ERKEN TAHSİLATINDA İSTİSNA                                                                                                                                43

IX- İHRACAT SÖZLEŞMELERİNDE İSTİSNA                                                                                                                     44

A- İHRACAT KONUSU MALLARIN YURT İÇİNDEN TEDARİKİ İŞLEMLERİ                                                             44

1- Ambalajlama İşleminin Özelliği                                                                                                                                              45

2- Fason İmalat Yoluyla Tedarik                                                                                                                                                46

3- Hammadde, Yardımcı Madde ve Ambalaj Malzemesi Tedarik İşlemleri                                                                          47

B- İHRACATLA İLGİLİ BAĞLANTILAR                                                                                                                               48

1- Fiili İhracatla İlgili İthalat İşlemlerinde                                                                                                                                 50

2- Belgeli İhracatla İlgili İthalat İşlemlerinde                                                                                                                            52

X- İHRACAT KREDİLERİNDE TAAHHÜTÜN ÖNEMİ                                                                                                      53

XI- İHRACAT KREDİLERİ AÇISINDAN TAAHHÜTLERİN  KAPATILMASI                                                               55

XII- TRANSİT TİCARETTE DAMGA VERGİSİ VE HARÇ İSTİSNASI                                                                             58

A- GENEL OLARAK TRANSİT TİCARET                                                                                                                             58

B- TRANSİT TİCARETTE İTHALAT AKREDİTİFİNİN İPTALİ                                                                                       58

XIII- İHRACAT PROJE FORMU (DAHİLDE İŞLEME PROJE FORMU)

        EKİNDE VERİLECEK TAAHHÜTNAMELERDE İSTİSNA                                                                                         61

ÜÇÜNCÜ BÖLÜM

İHRACAT KREDİLERİNDE BANKA VE SİGORTA

MUAMELELERİ VERGİSİ (BSMV) İSTİSNASI

I-  BSMV’NİN KONUSU                                                                                                                                                            62

II- İHRACAT İŞLEMLERİNDE VE KREDİLERİNDE BSMV  İSTİSNASI                                                                          66

ÜÇÜNCÜ KISIM

İHRACAT SAYILAN SATIŞ VE TESLİMLER İLE DÖVİZ KAZANDIRICI İŞLEMLERDE VERGİ,

RESİM VE HARÇ İSTİSNASI

BİRİNCİ BÖLÜM

I- GENEL OLARAK İHRACAT SAYILAN TESLİMLER

    İLE DÖVİZ KAZANDIRICI İŞLEMLER                                                                                                                               71

A- GÜMRÜK MUAFİYETİ AÇISINDAN İHRACAT SAYILAN SATIŞ VE TESLİMLER                                              72

B- 3505 SAYILI YASA AÇISINDAN DÖVİZ KAZANDIRICI İŞLEMLER                                                                        73

İKİNCİ BÖLÜM

I- DÖVİZ KAZANDIRICI İŞLEMLERDE DAMGA, VERGİSİ VE HARÇ İSTİSNASI                                                      75

A- DÖVİZ KAZANDIRICI FAALİYETLER                                                                                                                            76               

1- Uluslararası İhale Konusu Kamu Yatırımları                                                                                                                       76

a- Programlı Kamu Yatırımları Tanımı                                                                                                                                        76

b- Uluslararası İhale Kavramı                                                                                                                                                     77

c- Uluslararası ihale Konusu Programlı Kamu

     Yatırımlarında Döviz  Kazandırıcı işlemler                                                                                                                           79

2- Yabancı Para ile Finanse Edilen Programlı Kamu Yatırımları                                                                                             80

a-  Yabancı Para ile Finansman Yöntemiyle Döviz Kazandırıcı Faaliyet                                                                              80

b- Yabancı Para ile Finanse Edilen Tutarın Hesaplanması                                                                                                    81

c- Uluslararası İhale Konusu Olan ve Yabancı Para ile

     Finanse Edilen Yatırımlar                                                                                                                                                       83

3- Savunma Sanayii İle İlgili İşlemler                                                                                                                                        83

4- İmalatçıların Gümrük Hattı Dışı Mağazalara Yaptıkları Satışlar                                                                                         85

5- Üreticilerinin Belge Sahibi Yatırımcıya Yatırım Malı Satış ve Teslimleri                                                                          85

6- Özel Nitelikli Malların Üretim ve Satışları                                                                                                                             86

7- CKD İthal Konusu Malların Üretimi ve Yurt İçinde Teslimi                                                                                             86

8- Kamu Kurum ve Kuruluşlarınca Uluslararası

     İhale Yoluyla Sınai Mamul Alımları                                                                                                                                      87

9- İhracatçılara Ambalaj Malzemesi Teslimi                                                                                                                             87

10- Uluslararası Anlaşmalar Çerçevesinde Türkiye’de

      Bulunan Yabancı Kuruluşlara Sınai ürün Teslimi                                                                                                             88

11- İmalatçıların ve İhracatçıların Yabancılara veya Yurt

      Dışında Çalışan Türk Vatandaşlarına Yaptıkları Satışlar                                                                                                  89

12- Yap-İşlet Modeli Çerçevesinde Yapılacak Yatırım

       Projelerini Üstlenen Firmaların Faaliyetleri                                                                                                                       90

13- Kara, Deniz ve Hava Ulaştırma Hizmetleri                                                                                                                         92

a- Kazanılan Navlun Gelirlerinin Yurda Getirilmesi Kaydıyla Kara,

     Deniz ve Hava Ulaştırma Hizmet ve Faaliyetleri                                                                                                                 93

b- Kamu Kurum ve Kuruluşlarınca Yaptırılan Uluslararası Taşımalar                                                                                 93

c- Kamu Kurum ve Kuruluşlarınca Uluslararası

     İhaleye Çıkartılan Yurtiçi Taşımalar                                                                                                                                     94

14- Turizm Faaliyetleri                                                                                                                                                                 95

15- Uluslararası İhale Konusu Kamu Projeleri ile Yurt Dışı

      Müteahhitlik, Müşavirlik ve Mühendislik Hizmetleri                                                                                                       96

a- Uluslararası İhale Konusu Kamu Projeleri                                                                                                                           96               

b- Yurtdışı Müteahhitlik, Müşavirlik ve Mühendislik Hizmetleri                                                                                         96

16- Bakım-Onarım Hizmetleri                                                                                                                                                      97

a- Yurt Dışındaki Firmalar Adına, Garanti  Kapsamında

     Bakım-Onarım Hizmetleri                                                                                                                                                        98

b- Yabancı Bandıralı Gemi, Uçak ve TIR’lara Verilecek

     Bakım ve Onarım Hizmetleri ile Mal Satışı                                                                                                                           99

17- Yabancılara ve Yurt Dışında Çalışan Türk

      Vatandaşlarına Yapılan Satış ve Teslimler                                                                                                                         99

18- Petrol Türevi Üreticilerinin Yurtiçinde

       Döviz Karşılığı Satış ve Teslimleri                                                                                                                                     100

19- Yurt Dışı Mağaza İşletmeciliği                                                                                                                                            101

20- Üreticilerin Yurt İçinde Kütük Demir Satışları                                                                                                                  101

21- Yabancı Ülkelerde Ekonomik ve Sosyal Konularda

       Araştırma Yapılarak Bilgi Bankası Oluşturmak                                                                                                                102


ÜÇÜNCÜ BÖLÜM


DÖVİZ KAZANDIRICI FAALİYET VE

İSTİSNA KONUSU İŞLEMLER


I- GENEL BİLGİ                                                                                                                                                                           104

II- DÖVİZ KAZANDIRICI FAALİYETİ OLUŞTURAN İSTİSNA KONUSU İŞLEMLER                                               104

A- YATIRIM PROGRAMLARINDA YER ALAN KAMU

     YATIRIMLARININ YURT İÇİ ULUSLARARASI İHALESİNDE                                                                                  105

1- Yerli Firmalar İçin                                                                                                                                                                    105

2- Yabancı Firmalar İçin                                                                                                                                                             105

3- Yerli ve Yabancı Firma Ortaklığı İçin                                                                                                                                   105

B- YABANCI PARA İLE FİNANSE EDİLEN PROGRAMLI KAMU YATIRIMLARINDA                                           106

1- Yerli Firmalar İçin                                                                                                                                                                    106

C- SAVUNMA SANAYİİ MÜSTEŞARLIĞINCA ONAYLANAN SAVUNMA

     PROJELERİNİ ÜSTLENEN YERLİ FİRMALARIN SATIŞ VE TESLİMLERİ                                                               107

D- SAVUNMA SANAYİ MÜSTEŞARLIĞINCA UYGUN GÖRÜLEN

     SAVUNMA ARAÇ VE GEREÇLERİNİ ÜRETEN YERLİ FİRMALARIN

      SAVUNMA KURUMLARINA TESLİMLERİ                                                                                                                  107

E- İMALATÇILAR TARAFINDAN, GÜMRÜK HATTI DIŞI

     EŞYA SATIŞ MAĞAZALARINA YAPILAN SATIŞLAR

     (BU MAĞAZALARDA YAPILAN SATIŞLAR HARİÇ)                                                                                                108

F- TEŞVİK BELGESİ KAPSAMINDAKİ YATIRIM MALLARINI

     ÜRETEREK TEŞVİK BELGELİ YATIRIMLARA TESLİMİ                                                                                            108

G- İMALATÇILARIN, İTHALATI TEŞVİK EDİLEN MALLARI

     ÜRETEREK YURT İÇİNDE FİRMALARA SATIŞLARI                                                                                                 108

H- CKD İTHAL EDEBİLECEK FİRMALARA, BU MALLARI

     YURT İÇİNDE ÜRETEREK TESLİM EDİLECEK YERLİ

      İMALATÇI FİRMALARIN SATIŞ VE TESLİMLER                                                                                                      109

H- KAMU KURUM VE KURULUŞLARINCA İHALEYE ÇIKARILAN

     YATIRIM MALI VE SINAİ MAMULLERİN İHALESİNİ KAZANAN

      YERLİ İMALATÇI FİRMALARIN SATIŞ VE TESLİMLER                                                                                          109

I- AMBALAJ MALZEMESİ İMALATÇILARININ, TEŞVİK BELGESİ SÜRESİ

   İÇİNDE TESLİM  EDİLMEK VE İHRACATÇININ İHRAÇ OLARAK ÜNÜNÜ

   İLE BİRLİKTE AMBALAJ OLARAK 6 AY İÇERİSİNDE İHRAÇ EDİLMEK

   ŞARTIYLA YAPILAN AMBALAJ MALI VE MALZEME SATIŞ VE TESLİMLERİ                                                  109

İ- ULUSLARARASI İKİLİ VEYA ÇOK TARAFLI ANLAŞMA HÜKÜMLERİNE

   GÖRE TÜRKİYE’DE BULUNAN YABANCI KURULUŞLARIN YURT

   DIŞINDAN GETİRME OLANAĞINA SAHİP BULUNDUKLARI SINAİ

   MAMULLERİ TESLİM EDEN İMALATÇI FİRMALARIN TESLİMLERİ                                                                     110

J- 25.1.1998 TARİH VE 19705 SAYILI RESMİ GAZETE’DE YAYIMLANAN

   TC İLE ABD HÜKÜMETLERİ ARASINDAKİ İKİLİ ANLAŞMALAR

   KAPSAMINA GİREN İNŞAAT FAALİYETLERİNE AİT ESAS VE USULLERİ

   HAKKINDAKİ 2 SAYILI TEBLİĞ KAPSAMINA GİRMEYEN TESİSLERİN

   YAPIMINI ÜSTLENEN MÜTEAHHİT FİRMALARIN FAALİYET VE TESLİMLER                                                  110

K- ÜRETİCİLERİN YABANCI UYRUKLULARA, TURİSTLERE VEYA

     YURT DIŞINDA ÇALIŞAN TÜRK VATANDAŞLARINA YAPACAKLARI VE

     YILLIK 100.000 ABD DOLARINI AŞAN SATIŞ VE TESLİMLERİ

     (GÜMRÜK HATTI DIŞI EŞYA SATIŞ MAĞAZALARINDA YAPILAN

     SATIŞ VE TESLİMLER İLE GIDA MADDELERİ HARÇ)                                                                                               111

L- İHRACATÇILARIN, YABANCI UYRUKLULARA, TURİSTLERE VEYA

    YURT DIŞINDA ÇALIŞAN TÜRK VATANDAŞLARINA YAPACAKLARI

    VE TEK KALEM MALDA YILLIK 500.000 ABD DOLARINI AŞAN SATIŞ

    VE TESLİMLER (GÜMRÜK HATTI DIŞI EŞYA SATIŞ VE MAĞAZALARINDA

    YAPILAN SATIŞ VE TESLİMLER İLE GIDA MADDELERİ HARÇ)                                                                            111

M- YAP-İŞLET  MODELİ ÇERÇEVESİNDE MÜSTEŞARLIK TARAFINDAN

     UYGUN  GÖRÜLECEK SEKTÖRLERDE YAPILACAK YATIRIM

     PROJELERİNİ ÜSTLENEN YERLİ FİRMALARIN YAPACAKLARI

     HİZMET VE FAALİYETLER                                                                                                                                               111

N- NAVLUN BEDELLERİNİN YURDA GETİRİLMESİ KAYDIYLA KARA,

     DENİZ VE HAVA ULAŞTIRMA HİZMET VE FAALİYETLERİ                                                                                   112

O- KAMU KURUM VE KURULUŞLARINCA YAPTIRILAN ULUSLARARASI

     TAŞIMALAR VE BU KURUM VE KURULUŞLAR TARAFINDAN

     ULUSLARARASI İHALEYE ÇIKARILMIŞ YURT İÇİ TAŞIMA HİZMETLERİ                                                        112

Ö- TURİZM MÜESSESELERİ İLE SEYAHAT ACENTELERİNİN YURT İÇİNDE

      VE YURT DIŞINDAKİ TURİZM FAALİYETLERİ SIRASINDA YAPTIKLARI

       DÖVİZ KARŞILIĞI HİZMET SATIŞLARI                                                                                                                      113

P-  ULUSLARARASI İHALEYE ÇIKAN KAMU PROJELERİ                                                                                            113

1- Yerli Firmalar İçin                                                                                                                                                                    113

2- Yabancı Firmalar İçin                                                                                                                                                             114

3- Yerli ve Yabancı Firma Ortaklığı İçin                                                                                                                                   114

R- YURT DIŞI MÜTEAHHİTLİK, MÜŞAVİRLİK VE MÜHENDİSLİK

     HİZMETLERİ GİBİ DÖVİZ KARŞILIĞI HİZMET PROJELERİ                                                                                      114

S- BEDELİ DÖVİZ OLARAK ALINAN, YABANCI BANDIRALI GEMİ, UÇAK

     VEYA TIRLARIN BAKIM VE ONARIM HİZMETLERİ İLE YAKIT VE

     MADENİ YAĞLAR HARİÇ, BUNLARA YAPILAN MAL VE HİZMET SATIŞLARI                                               115

Ş- BEDELLERİ DÖVİZ OLARAK ALINMAK KAYDIYLA YURT DIŞINDA

    YERLEŞİK FİRMALAR ADINA GARANTİ KAPSAMINDA

    GERÇEKLEŞTİRİLEN BAKIM ONARIM HİZMETLERİ                                                                                                 115

T- YABANCI UYRUKLULARA, TURİSTLERE VEYA YURT DIŞINDA

     ÇALIŞAN TÜRK VATANDAŞLARINA YAPILAN VE YILLIK TUTARI

     100.000 ABD DOLARINI AŞAN SATIŞ VE TESLİMLER

    (DUTY FREE SHOP MAĞAZALARINDA YAPILAN SATIŞLAR DAHİL)                                                                115

U- YALNIZ PETROL TÜREVİ ÜRETİCİLERİNİN, DEVLETLERARASI

     İKİLİ VEYA ÇOK TARAFLI ANLAŞMA ÇERÇEVESİNDE TÜRKİYE’DE

     BULUNAN YABANCI VEYA ULUSLARARASI KURULUŞLARA DÖVİZ

     KARŞILIĞI AKARYAKIT SATIŞLARI                                                                                                                            115

Ü- YERLİ FİRMALARCA, İHRAÇ ÜRÜNLERİMİZİN PAZARLANMASI

     GAYESİYLE YURT DIŞINDA MAĞAZA AÇILMASI VEYA İŞLETİLMESİ                                                              116

V- İMALATÇILARIN, DAHİLDE İŞLEME İZİN BELGESİ SAHİBİ

     FİRMALARA YAPILAN KÜTÜK, BLUM SATIŞ VE TESLİMLERİ                                                                            116

Y- YERLİ FİRMALARCA, YABANCI ÜLKELERDE EKONOMİK VE SOSYAL

     ARAŞTIRMALAR YAPMAK SURETİYLE BİLGİ BANKASI OLUŞTURULMASI

     VE BU BİLGİLERİN YURT İÇİNDE VE DIŞINDA PAZARLANMASI AMACIYLA

     BİLGİ İLETİŞİM AĞI KURULMASI VE İŞLETİLMESİ                                                                                                   116

DÖRDÜNCÜ BÖLÜM

DÖVİZ KAZANDIRICI İŞLEMLERDE İSTİSNA  UYGULAMASININ GENEL ŞARTLARI

I- TEŞVİK BELGESİNE SAHİP OLMAK                                                                                                                                117

II- TEBLİĞDE TANIMLANMIŞ OLMAK                                                                                                                              118

III- TEŞVİK BELGESİNİN GEÇERLİLİK SÜRESİ İÇİNDE YAPILMIŞ OLMAK                                                               118

IV- BELGEDE YER ALAN TUTARLARA VE ESASLARA UYGUN OLMAK                                                                 120

V- TAAHHÜT TUTARININ ÜZERİNDE KREDİ KULLANMAMAK                                                                              121

VI- KREDİ KULLANIMINDA İSTİSNA SÜRESİ İÇİNDE KALMAK                                                                               122

BEŞİNCİ BÖLÜM

İSTİSNA UYGULAMASINDA ÖZEL DURUMLAR

I- YURT İÇİ ULUSLARARASI İHALE KONUSU İŞLERLE YABANCI PARA

    İLE FİNANSE EDİLEN KAMU YATIRIMLARINDA İSTİSNA UYGULAMASI                                                        124

A- 27.12.1998 TARİHİNDEN ÖNCEKİ UYGULAMA                                                                                                           125

B- 4 SERİ NO.LU TEBLİĞLE GETİRİLEN UYGULAMA                                                                                                      127

C- İSTİSNA UYGULAMASINDA YABANCI FİRMALARIN DURUMU                                                                        129

II- YURT DIŞI MÜTEAHHİTLİK, MÜHENDİSLİK VE MÜŞAVİRLİK

     HİZMETLERİNDE İSTİSNA UYGULAMASI                                                                                                                  130

III- YAP-İŞLET MODELİNDE İSTİSNA UYGULAMASI                                                                                                    133

A- 3505 SAYILI YASA KAPSAMINDA YAP-İŞLET-DEVRET

     MODELİNDE İSTİSNA UYGULAMASI                                                                                                                           133

B- ÖZEL YASALARINDA YAP-İŞLET-DEVRET MODELİNDE İSTİSNA UYGULAMASI                                         135

C- YAP-İŞLET MODELİNDE İSTİSNA UYGULAMASI                                                                                                     139

IV- DÖVİZ KAZANDIRICI FAALİYETLERDE İTHALAT İŞLEMLERİ İSTİSNASI                                                      141

V- İSTİSNALARIN SINIRI                                                                                                                                                        142

ALTINCI BÖLÜM

DÖVİZ KAZANDIRICI FAALİYETLERDE BANKA VE

SİGORTA MUAMELELERİ VERGİSİ İSTİSNASI

I- GENEL OLARAK BSMV İSTİSNASI                                                                                                                                  144

II- BSMV İSTİSNASI UYGULAMASINDA ÖZEL DURUMLAR                                                                                      145

YEDİNCİ BÖLÜM

İHRACAT İŞLEMLERİNDE KDV İSTİSNASI

I- GENEL AÇIKLAMA                                                                                                                                                              148

II- MAL İHRACATI                                                                                                                                                                   149

A-  İHRACATIN TANIMI VE KAPSAMI                                                                                                                             149

B-  KDV İHRACAT İSTİSNASININ ŞARTLARI                                                                                                                  149

C- İHRACAT İSTİSNASININ BEYAN EDİLECEĞİ VERGİLENDİRME DÖNEMİ                                                           150

D- İHRACAT FATURASINDA GÖSTERİLEN DÖVİZLERİN TL’YE ÇEVRİLECEĞİ TARİH                                       152

E- İÇ GÜMRÜKLERDEN YAPILAN İHRACATLARDA

     İHRACAT İSTİSNASININ UYGULANACAĞI TARİH                                                                                                  153

F- İHRACAT İSTİSNASININ KDV BEYANNAMESİNDE GÖSTERİLMESİ                                                                   153

G- BİR ÖNCEKİ YILDA AÇILAN GÜMRÜK BEYANNAMESİNE KONU OLAN

     MALIN SONRAKİ YILDA FİİLEN İHRAÇ EDİLMESİ HALİNDE KDV İSTİSNASI                                                 154

H- İHRAÇ ŞEKİLLERİNE GÖRE KDV İSTİSNA UYGULAMASI                                                                                      155

1- Serbest (Özellik Arz Etmeyen) İhracat                                                                                                                                 155

2- Kayda Bağlı İhracat                                                                                                                                                               156

3- Transit İhracat                                                                                                                                                                        158

4- Konsinye İhracat                                                                                                                                                                    159

5- Kredili İhracat                                                                                                                                                                         160

I- MAL İHRACATI İLE İLGİLİ OLARAK ÖZELLİK TAŞIYAN DURUMLAR                                                               161

1- Ayni Sermaye İhracatı                                                                                                                                                           161

2- Yurt Dışındaki Şube, Büro, Temsilcilik, Acentelik

     Gibi Yer­lere Mal Gönderilmesi                                                                                                                                             161

3- Serbest Bölgeye Mal Gönderilmesi                                                                                                                                     161

4- Uluslararası Taşımacılık Yapan Yerli ve

     Yabancı Bayraklı Gemilere Yapılan Su, Akaryakıt,

     Kumanya, Teknik Malzeme Teslimleri                                                                                                                                162

5- İhracatı Teşvik Mevzuatına Göre İhracat Sayılan Yurt İçi Teslimler                                                                              163

III- HİZMET İHRACATI İSTİSNASI                                                                                                                                      164

A- YASAL DÜZENLEME                                                                                                                                                         164

B- HİZMET İHRACATI İSTİSNASI UYGULAMA ŞARTLARI                                                                                        165

1- Hizmet Türkiye’de Yurt Dışındaki Bir Müşteri İçin Yapıl­mış Olmalıdır                                                                          165

2- Fatura veya Benzeri Nitelikteki Belge Yurt Dışındaki

     Müş­teri Adına Düzenlenmelidir                                                                                                                                          165

3- Hizmet Bedeli, Döviz Olarak Türkiye’ye Getirilmelidir                                                                                                      165

4- Hizmetten Yurt Dışında Yararlanılmalıdır                                                                                                                            166

C- HİZMET İHRACATI AÇISINDAN ÖZELLİK TAŞIYAN DURUMLAR                                                                     167

1- İthalat Komisyonları                                                                                                                                                              167

2- İhraç Edilen Mallara İlişkin Olarak Verilen Hizmetler (İhracat Komisyonları)                                                                167

3- Yurt Dışındaki Acente Tarafından Türkiye’ye

    Gönderilen Turist Grubuna Verilen Hizmetler                                                                                                                     168

4- Cross Border Leasing (Sınır Ötesi Kiralama) İşlemleri                                                                                                      168

5- Mümessillik Hizmetleri                                                                                                                                                           169

6- Mühendislik Hizmetleri                                                                                                                                                          169

7- Müşavere Hizmetleri                                                                                                                                                              170

IV- TURİSTLERE YAPILAN SATIŞLARDA (TAX FREE) KDV İADESİ                                                                         170

A- GENEL AÇIKLAMA                                                                                                                                                            170

B- İSTİSNADAN YARARLANACAK YA DA YARARLANMAYACAK ALICILAR                                                  170

1- İstisnadan Yararlanacak Alıcılar                                                                                                                                          170

2- İstisnadan Yararlanamayacak Alıcılar                                                                                                                                 171

C- İSTİSNA KAPSAMINDA SATIŞ YAPABİLECEK SATICILAR                                                                                  171

D- İSTİSNA KAPSAMINA GİREN MALLAR                                                                                                                      171

E- İSTİSNA KAPSAMINDA SATIŞ YAPILABİLECEK ASGARİ TUTAR                                                                      172

F- SATICILARIN UYACAKLARI ESASLAR                                                                                                                       172

1- Normal Fatura İle Mal Satışı Yapılması                                                                                                                               172

2- Fatura/Çek İbareli Belge İle Mal Satışı Yapılması                                                                                                              173

G- ALICILARIN UYMASI GEREKEN ESASLAR                                                                                                                 176

H- VERGİNİN ALICIYA İADE  EDİLMESİ                                                                                                                            176

1- Verginin Turiste Gümrükten Çıkarken İadesi                                                                                                                     176

2- Verginin Gümrük Çıkışından Sonra İade Edilmesi                                                                                                             176

3- Verginin Elden İadesi                                                                                                                                                             177

4- Verginin Avans Olarak İade Edilmesi                                                                                                                                  177

5- İadenin Yetki Belgesine Sahip Firmalardan Alınması                                                                                                       177

a- Yetki Belgesi Verilecek Firmalarda Aranılan Nitelikler                                                                                                      177

b- Maliye Bakanlığına Yapılacak Başvuru Dilekçesine Eklenecek Belgeler                                                                       178

c- Maliye Bakanlığınca Yapılacak İşlemler ve Yetki Belgesinin Verilmesi                                                                          178

V- İHRAÇ KAYDIYLA YAPILAN MAL TESLİMLERİNDE

     TECİL TERKİN UYGULAMASI                                                                                                                                         179

A- GENEL AÇIKLAMA                                                                                                                                                            179

B- İHRAÇ KAYDIYLA TECİL-TERKİN SİSTEMİ KAPSAMINDA

     MAL TESLİM EDEBİLECEK MÜKELLEFLER                                                                                                                 179

C- İHRAÇ KAYDIYLA TECİL-TERKİN SİSTEMİ KAPSAMINDA MAL TESLİM

     EDEBİLECEK İMALATÇILARIN TANIMLARI VE ÖZELLİK TAŞIYAN DURUMLAR                                         180

1- İmalatçı Tanımı                                                                                                                                                                        180

2- Sanayi veya Ticaret Odası ile Esnaf ve Sanatkar Derneklerine

    Kayıtlı Olup, Sanayi Sicil Belgesi Olanlardan Bizzat Üretim Yapanlar                                                                            181

3- Yukarıda Belirtilen Şartları Taşıyan İmalatçılardan, Bizzat

    Ürettiği Mallar Yanında Kendi Üretmediği Malları da Satanlar                                                                                       182

4- Yukarıda Belirtilen Şartları Taşıyan İmalatçılardan, İşletme

    Organizasyonunu ve İşin Riskini Üstlenerek, İhraç Edilen

    Nihai Ürünün İmalat Safhalarının Bir Bölümünü Fason Ücreti

    Ödeyerek Başka Firmalara Yaptıranlar                                                                                                                                 182

5- Yukarıda Belirtilen Şartları Taşıyan ve Kapasite Yetersizliği

    Nedeniyle Üretim Konusu Malların Bir Bölümünü, Kendi Üretimine

    İlave Olarak İşletme Organizasyonunu ve İşin Riskini Üstlenerek,

    Fason Ücreti Ödeyerek Başka Firmalara Yaptıranlar                                                                                                         183

6- İşin Riski ve İşletme Organizasyonu Üstlenilmeden Ya da Sanayi

    Sicil Belgelerinde Yeralan Üretim Konusu Dışında Mal İmal Ettirilmesi                                                                         184

7- Ücret Karşılığında Fason İş Yapanlar                                                                                                                                 184

8- Sanayi Sicil Belgesi Almak İçin Başvuran,

    Ancak Henüz Sanayi Sicil Belgesi Verilmemiş Olanlar                                                                                                      184

9- İmalatçı ve İhracatçı Vasıflarının Aynı Kişide Birleşmesi                                                                                                 185

10- İhraç Kaydıyla Mal Teslim Edenler Tarafından Yapılacak İşlemler                                                                              185

D- İMALATÇI OLMAYAN MÜKELLEFLER TARAFINDAN DIŞ TİCARET

     SERMAYE ŞİRKETLERİNE İHRAÇ KAYDIYLA YAPILAN TESLİMLERDE

     TECİL-TERKİN UYGULAMASI                                                                                                                                         185

E- İHRACATIN 3 AYLIK SÜRE İÇERİSİNDE GERÇEKLEŞTİRİLEMEMESİ HALİ                                                        186

1- Gecikme Zammı Uygulaması                                                                                                                                                 186

2- Tecil Faizi Uygulaması                                                                                                                                                           186

F- TECİL-TERKİN İŞLEMLERİNİN İHRAÇ EDİLEN NİHAİ ÜRÜNE UYGULANMASI                                                186

G- AMBALAJLAMA VE NAKLİYE HİZMETLERİNDE TECİL-TERKİN                                                                        187

H- GÜMRÜK BEYANNAMESİNDE İMALATÇININ ADININ YAZILMAMASI

      HALİNDE TECİL-TERKİN İŞLEMLERİ                                                                                                                            187

I- İHRACAT BEDELLERİNE BAĞLI VERGİ İADESİ, KUR FARKI VE KAYNAK

   KULLANIMI DESTEKLEME PRİMİNDE TECİL-TERKİN UYGULAMASI                                                                  188

J- BAŞKALARININ KOTA HAKKI KULLANILMAK SURETİYLE

    YAPILAN İHRACATLARDA TECİL-TERKİN UYGULAMASI                                                                                    189

K- TECİL EDİLEN VERGİNİN TERKİN EDİLMESİ                                                                                                               193

L- TECİL, TERKİN VE İADE EDİLECEK KDV'NİN HESABI                                                                                               194

1- İndirimli Orana Tabi Malların İhraç Kaydıyla

    Tesliminde İade Edilecek KDV’nin Hesabı                                                                                                                         194

2- Genel ve Yüksek Oranda KDV’ye Tabi Malların

     İhraç Kaydıyla Tesliminde İade Edilecek KDV’nin Hesabı                                                                                             195

M- İHRACATI YAPILAMAYAN MALIN, İHRACATÇI TARAFINDAN

     İHRAÇ KAYDIYLA TESLİMDE BULUNANA İADE EDİLMESİ                                                                                 195

1- İhracatçı Tarafından Yapılacak İşlemler                                                                                                                              195

2- İhraç Kaydıyla Mal Teslim Edenler Tarafından Yapılacak İşlemler                                                                                195

N- İHRAÇ KAYDIYLA TESLİM EDİLEN MALLARIN BAŞKA

     İHRACATÇILAR TARAFINDAN İHRAÇ EDİLMESİ                                                                                                   196

O- İHRAÇ EDİLEN MALLARI GERİ GELMESİ                                                                                                                    196

1- KDV Ödenerek Satın Alınıp İhraç Edilen Malların Geri Gelmesi                                                                                     196

2- Tecil-Terkin Kapsamında Alınıp İhraç Edilen Malların Geri Gelmesi                                                                              197

P- DAHİLDE İŞLEME VE GEÇİCİ KABUL REJİMLERİNDE

     KDV TECİL-TERKİN UYGULAMASI                                                                                                                               197

1- Tecil Terkin Uygulamasından Yararlanacak Teslimler                                                                                                      198

2- Tecil-Terkin Kapsamında Mal Alabilecek Alıcılar                                                                                                             198

3- Tecil-Terkin Kapsamında Mal Teslim Edebilecek Satıcılar                                                                                              198

4- Tecil-Terkin Kapsamında Teslim Edilecek Malın Niteliği                                                                                                 199

5- Satış Sırasında Alıcı ve Satıcıların Yapmaları Gereken İşlemler                                                                                       199

6- Satıcıların Bu Kapsamdaki Satışlarının Beyanı                                                                                                                  200

7- Tecil Edilen Vergilerin Terkini ve İade İşlemleri                                                                                                                 200

VI- İHRACAT İSTİSNASINDAN DOĞAN KATMA DEĞER VERGİSİ

      İADELERİNE İLİŞKİN YAPILACAK İŞLEMLER                                                                                                           202

A- İHRACAT TESLİMLERİ İLE İHRACAT KAYDIYLA YAPILAN

     TESLİMLERDEN DOĞAN İADELER                                                                                                                                 202

1- Nakden İade İşlemi                                                                                                                                                                 202

a- İnceleme Raporu ve Teminat Aranılmadan Yapılacak İadeler                                                                                         202

b- İnceleme Raporu veya Teminata Bağlı Olarak Yapılacak İadeler                                                                                    203

2- Mahsuben İade İşlemi                                                                                                                                                           204

a- Mahsup İşleminin Usul ve Esasları                                                                                                                                     204

b- KDV İadesinin Mal ve Hizmet Satın Alınmayan

     Mükelleflerin Vergi Borçlarına Mahsubu                                                                                                                           206

B- İMALATÇI OLMAYAN MÜKELLEFLERİN DIŞ TİCARET SERMAYE

    ŞİRKETLE­Rİ VE SEKTÖREL DIŞ TİCARET ŞİRKETLERİNE,

    ÖZEL FİNANS KURUMLARININ, İHRACATÇILARA İHRAÇ

    KAYDIYLA YAPTIKLARI TESLİM­LERDEN DOĞAN İADELER                                                                                 206

C- HİZMET İHRACINDAN DOĞAN İADELERDE                                                                                                              207

D- TÜRKİYE'DE İKAMET ETMEYEN YOLCULARA YAPILAN

     TESLİMLERE AİT İSTİSNADA İADENİN TABİ OLACAĞI USUL

      VE ESASLAR İLE ARANILAN BELGELER                                                                                                                     207

E- İHRACAT İADESİNİN YMM TASDİK RAPORUNA İSTİNADEN ALINMASI                                                       208

DÖRDÜNCÜ KISIM

YATIRIMLARIN TEŞVİKİ

BİRİNCİ BÖLÜM

GENEL OLARAK YATIRIMLARIN TEŞVİKİ                                                                                                                       213

İKİNCİ BÖLÜM

 YATIRIMLARDA DAMGA VERGİSİ VE HARÇ İSTİSNASI

I- GENEL OLARAK                                                                                                                                                                    219

II- YATIRIMLARLA İLGİLİ İSTİSNANIN GENEL ŞARTLARI                                                                                         221

A- YATIRIM TEŞVİK BELGESİ ALINMASI                                                                                                                         221

1- Genel Olarak, Teşvik Belgesine Başvuru Şartları                                                                                                              221

2- KOBİ’lerin Teşvik Belgesine Başvuru Şartları                                                                                                                   222

B- İHRACAT VEYA DÖVİZ KAZANDIRMA TAAHHÜDÜNDE BULUNULMASI                                                     224

C- YATIRIM TEŞVİK BELGESİ ÜZERİNDE VERGİ,

     RESİM VE HARÇ İSTİSNASININ YER ALMASI                                                                                                            228

ÜÇÜNCÜ BÖLÜM

YATIRIMLARLA İLGİLİ İSTİSNA GENEL ŞARTLARI KONUSUNDA YARGININ YAKLAŞIMI

I- YATIRIMLARLA İLGİLİ İSTİSNANIN KAPSAMI                                                                                                         232

A- ARSA VE ARAZİ EDİNİLMESİ                                                                                                                                         233

1- 4 Seri No.lu Tebliğ Kapsamında                                                                                                                                           233

b- 4325 Sayılı Yasa Kapsamında                                                                                                                                               233

B- İNŞA OLUNAN BİNALARIN TAPU İŞLEMLERİ                                                                                                           234

C- YATIRIM MALLARININ İTHALAT İŞLEMLERİ                                                                                                          235

1- 3505 Sayılı Yasa ve Buna İlişkin Tebliğler Açısından                                                                                                       235

2- 4325 Sayılı Yasa Uygulamaları Açısından                                                                                                                          237

D- ŞİRKET KURLUŞU VE SERMAYE ARTIRIMI                                                                                                                238

1- Teşvik Belgesi Kapsamında Şirket Kuruluşu                                                                                                                     238

2- Sermaye Artırımı İşlemleri                                                                                                                                                     240

3- Sermaye Artırımında Öz kaynak Kavramı                                                                                                                           242

4- Sermaye Artırımında Damga Vergisinin Hesabı                                                                                                                 243

5- Sermaye Artırımının Eksik veya Fazla Gerçekleşmesi                                                                                                       243

6- Kobilerde Sermaye Artırımı İşlemleri                                                                                                                                   244

7- 4325 Sayılı Yasa Kapsamında Sermaye Artırımı                                                                                                                 244

E- ORTA VE UZUN VADELİ KREDİ KULLANIMI                                                                                                              245

1- Yatırımda Kullanılacak Kredilerin Nevi ve Özellikleri                                                                                                        245

a- Nakdi Kredi                                                                                                                                                                             245

b- Gayri Nakdi Krediler                                                                                                                                                              246

c- Ayni Krediler                                                                                                                                                                          246

2- Kredi Kullanımında İstisna Uygulamasının Şartları                                                                                                          248

a- Kredi Kullanımı Teşvik Belgesine Dayanmalıdır                                                                                                               248

b- Kredi İşlemleri Belge Geçerlilik Süresinde Yapılmalıdır                                                                                                    249

c- Kullanılacak Yatırım Kredisi Orta veya Uzun Vadeli Olmalıdır                                                                                        250

d- Krediler Kredi Kullandırıcılarından Sağlanmalıdır                                                                                                             250

3- Krediyi Kullandıran Kuruluşların Özelliği                                                                                                                           250

4- Kredi Kullanımında İstisna Uygulamasının Sınırı                                                                                                              252

a- İstisna, Kredilerin Alınması ve Geri Ödenmesi İşlemlerine Uygulanır                                                                            252

b- İthalat İşlemleri ve Sözleşmelerde İstisna Uygulaması Yoktur                                                                                        257

c- İstisna, Teşvik Belgesinde Yer Alan Tutara Kadar Uygulanabilir                                                                                  259

5- Yatırım Kredilerinin Teminatında İstisna Uygulaması                                                                                                      261

a- Teminat Kavramı ve Teminat Çeşitleri                                                                                                                                262

b- İstisna Uygulamasında Teminatın Özellikleri                                                                                                                     263

c- İstisna Konusu Olmayan Teminat                                                                                                                                       268

d- Teminata İlave Olarak Teminat Verilmesi                                                                                                                           270

e- Fon kaynaklı Kredilerde Teminat Uygulaması                                                                                                                   271

F- GAYRİMENKULLERİN VE İRTİFAK HAKLARININ

     AYNİ SERMAYE OLARAK KONULMASI                                                                                                                      271

1- Genel Olarak                                                                                                                                                                            271

2- İstisna Uygulamasının Genel Şartları                                                                                                                                  272

a- Teşvik Belgesinin Bulunması                                                                                                                                               272

b- Teşvik Belgesinde İhracat Taahhüdü Bulunması                                                                                                             273

c- Ayni Sermaye Tutarının Özkaynak Tutarını Aşmaması                                                                                                   273

DÖRDÜNCÜ BÖLÜM

YATIRIM KREDİLERİNDE BANKA VE SİGORTA MUAMELELERİ VERGİSİ UYGULAMASI

I- 3505 SAYILI YASA KAPSAMINDA UYGULAMA                                                                                                         276

II- 4325 SAYILI YASA KAPSAMINDA UYGULAMA                                                                                                       276

III- 6802 SAYILI GİDER VERGİLERİ KANUNU KAPSAMINDA UYGULAMA                                                             278

BEŞİNCİ KISIM

BİRİNCİ BÖLÜM

DAMGA VERGİSİ VE HARÇ İSTİSNASI

UYGULAMALARINDA SORUMLULUK

I- DAMGA VERGİSİ VE HARÇ İSTİSNASINA KONU İŞLEM YAPAN

    KURULUŞLARIN SORUMLULUĞU                                                                                                                                  283

II- BANKALARIN TAKİP SORUMLULUĞU                                                                                                                        285

A- GENEL OLARAK SORUMLULUK                                                                                                                                    285

B- İZLENMEYECEK KREDİLENDİRME İŞLEMLERİ                                                                                                          286

İKİNCİ BÖLÜM

HAZİNE VE DIŞ TİCARET MÜSTEŞARLIĞI’NIN YAPACAĞI İŞLEMLER                                                                   288

ÜÇÜNCÜ BÖLÜM

DAMGA VERGİSİ VE HARÇLARIN GERİ ALINMASI   VE YAPTIRIMLAR

I- GENEL OLARAK                                                                                                                                                                    290

II- VERGİ DAİRELERİNCE YAPILACAK İŞLEMLER                                                                                                          291

III- MÜKELLEFLERE UYGULANACAK YAPTIRIMLAR                                                                                                  291

IV- İŞLEM YAPAN KURULUŞLARA UYGULANACAK YAPTIRIMLAR                                                                     293

V- BANKALARA YÖNELİK YAPTIRIMLAR                                                                                                                      293

ALTINCI KISIM

BİRİNCİ BÖLÜM

YURT DIŞINDAN DÖVİZ KREDİSİ SAĞLANMASINDA DAMGA VERGİSİ İSTİSNASI

I- GENEL OLARAK                                                                                                                                                                    297

II- DAMGA VERGİSİ KANUNU’NUNDAKİ DÜZENLEME VE

     BAKANLAR KURULU KARARININ MAHİYETİ                                                                                                          298

İKİNCİ BÖLÜM

YURT DIŞINDAN SAĞLANACAK KREDİNİN MAHİYETİ

I- GENEL OLARAK YABANCI KREDİ                                                                                                                                  299

II- MALİYE BAKANLIĞI’NIN YABANCI KREDİ DEĞERLENDİRMESİ                                                                         293

III- HAZİNE DIŞ BORÇ KÜTÜĞÜNE KAYIT                                                                                                                       300

IV- YABANCI EXİMBANK KREDİLERİNİN DURUMU                                                                                                     301

V- SERBEST BÖLGELERDEKİ BANKALAR İLE  KIYI

     (OFF-SHORE) BANKALARINDAN SAĞLANAN KREDİLER                                                                                     305

A- GENEL DEĞERLENDİRME                                                                                                                                                 305

B- MALİYE BAKANLIĞI’NIN KONUYA YAKLAŞIMI                                                                                                     307

ÜÇÜNCÜ BÖLÜM

İSTİSNA UYGULAMASININ ÖZELLİĞİ

I- SIFIR ORANDA DAMGA VERGİSİ UYGULANACAK KAĞITLAR                                                                            310

A- KREDİNİN  TEMİNİ İÇİN DÜZENLENEN KAĞITLAR VE TEMİNATLAR                                                              310

B- KREDİNİN KULLANIMINA İLİŞKİN KAĞITLAR                                                                                                         311

II- İLK DEFA DÜZENLENEN KAĞITLAR                                                                                                                             312

A- KREDİ SÖZLEŞMELERİ                                                                                                                                                      313

B- TEMİNAT UYGULAMASI                                                                                                                                                 315

C- TEMİNATIN VERİLME ZAMANI                                                                                                                                     316

III- YURT DIŞINDAN SAĞLANAN KREDİNİN

      3505 SAYILI YASA KAPSAMINA DA  GİRMESİ                                                                                                         317

IV- YURT DIŞINDAN TEMİN OLUNAN KREDİLERDE BANKA VE

      SİGORTA MUAMELELERİ VERGİSİNİN DURUMU                                                                                                    318

YEDİNCİ KISIM

BİRİNCİ BÖLÜM

TEŞVİK BELGELİ YATIRIMLARDA KDV İSTİSNASI

I- İSTİSNANIN KAPSAMI VE TANIMI                                                                                                                                324

A- GENEL OLARAK                                                                                                                                                                  324

B- KDV İSTİSNASI KAPSAMINDA TESLİMİ YAPILAN

     MAKİNE VE TEÇHİZATIN NİTELİĞİ                                                                                                                               325

C- YATIRIM TEŞVİK BELGESİ TARİHİNE GÖRE İSTİSNA UYGULAMASI                                                                 327

1- 01.08.1998 Tarihinden Sonra Düzenlenen

    Yatırım Teşvik Belgelerine Göre KDV İstisnası                                                                                                                  327

2- 01.08.1998 Tarihinden Önce Düzenlenen

    Yatırım Teşvik Belgelerine Göre KDV İstisnası                                                                                                                  328

3- Yatırım Teşvik Belgelerinin Maliye Bakanlığına Bildirilmesi                                                                                            329

D- YATIRIMIN USULÜNE UYGUN OLARAK GERÇEK­LEŞMEMESİ                                                                             329

E- İSTİSNANIN BEYANI                                                                                                                                                          329

II-  İADE UYGULAMASI                                                                                                                                                          330

A- GENEL OLARAK                                                                                                                                                                  330

B- YMM TASDİK RAPORU İLE İADE                                                                                                                                  330

C- MAHSUP                                                                                                                                                                                330

III- TEŞVİKLİ YATIRIM MALI İTHALİNDE ERTELEME UYGULAMASI                                                                     331

İKİNCİ BÖLÜM

TEŞVİK BELGELİ YATIRIMLARDA YATIRIM İNDİRİMİ İSTİSNASI

I- YATIRIM İNDİRİMİ HAKKINDA GENEL AÇIKLAMA                                                                                                332

II- YATIRIM İNDİRİMİ MEVZUATI                                                                                                                                      333

A- YATIRIM İNDİRİMİNDEN YARARLANACAK OLANLAR                                                                                       333

1- Gelir Vergisi Uygulamasında                                                                                                                                                334

2- Kurumlar Vergisi Uygulamasında                                                                                                                                        334

3- Yatırım İndiriminden Yararlanmanın Şartları                                                                                                                       334

a- Yatırım İndirimi Uygulanacak Kazançlar                                                                                                                             335

b- Yatırım İndiriminin Uygulanacağı Sektörler ve Konular                                                                                                   336

c- Yapılacak Yatırımlarda En Az Yatırım Tutarı                                                                                                                       337

d- Yatırımın, Yatırım Teşvik Belgesine Bağlanması                                                                                                               337

e- Yatırımın Onaylanan Şartlar ve Süreler İçinde Yapılmış Olması                                                                                      339

f- Mükelleflerce Yerine Getirilmesi Gereken Diğer Hususlar                                                                                                340

III- YATIRIM İNDİRİMİNİN KONUSU VE ORANI                                                                                                             342

A- YATIRIM İNDİRİMİNİN KONUSU                                                                                                                                  342

1- Bina harcamalarında Yatırım İndirimi Uygulaması                                                                                                             342

2- Bina Benzerleri                                                                                                                                                                        343

3- Makineler                                                                                                                                                                                 344

4- Tesisat                                                                                                                                                                                     344

5- Araçlar                                                                                                                                                                                     345

B- HARCAMA ESASI                                                                                                                                                               346

1- Genel Olarak Harcama                                                                                                                                                            346

2- Kur Farkı ve Kredi Faizlerinin Durumu                                                                                                                                347

3- Yatırım İndirimine Konu Olmayacak Harcamalar                                                                                                               348

C- YATIRIM İNDİRİMİ ORANI                                                                                                                                              348

1- 31.12.1998 Tarihine Kadar Yatırım Teşvik Belgesine Bağlanmış Yatırımlarda                                                               348

2- 01.01.1999 Tarihinden Sonra Yatırım Teşvik Belgesine Bağlanmış Yatırımlarda                                                           351

IV- YATIRIM İNDİRİMİNİN BAŞLANGICI VE UYGULAMA SÜRESİ                                                                            352

A- YATIRIM İNDİRİMİ UYGULAMASININ BAŞLANGICI                                                                                              352

1- 31.12.19998 Tarihine Kadar Yatırım Teşvik Belgesine Bağlanmış Yatırımlarda                                                             352

2- 01.01.1999 Tarihinden Sonra Yatırım Teşvik Belgesine Bağlanmış Yatırımlarda                                                           352

B- YATIRIM İNDİRİMİ TUTARININ HESAPLANMASI                                                                                                   353

C- YATIRIM İNDİRİMİNDE ENDEKSLEME UYGULAMASI                                                                                           355

1- 01.01.1998 Tarihinden Önce Yatırım Teşvik Belgesine Bağlanmış Yatırımlarda  Endeksleme Uygulaması               355

a- Genel Açıklama                                                                                                                                                                       355

b- Endeksleme Uygulamasının Şartları                                                                                                                                    356

c- Endeksleme Uygulamasında Dikkate Alınacak Yeniden Değerleme Oranı                                                                    356

d- 01.01.1998 Tarihinden Sonra Yatırım Teşvik Belgesine

    Bağlanmış Yatırımlarda Endeksleme Uygulaması                                                                                                              357

V- YATIRIM İNDİRİMİNE KONU AKTİF DEĞERLERİN SATIŞI VEYA

     DEVRİ HALİNDE YAPILACAK İŞLEMLER                                                                                                                    359

A- SATAN VEYA DEVREDEN YÖNÜNDEN YAPILACAK İŞLEMLER                                                                          359

B- SATIN VEYA DEVİR ALAN YÖNÜNDEN YAPILACAK İŞLEMLER                                                                         359

C- ŞARTLARIN İHLALİ HALİNDE YAPILACAK İŞLEM                                                                                                 362

VI- İHRACAT TAAHHÜDÜNÜN GERÇEKLEŞTİRİLMEMESİ

      HALİNDE YATIRIM İNDİRİMİNİN DURUMU                                                                                                             362

VII- TEŞVİK BELGESİZ YATIRIMLARDA YATIRIM İNDİRİMİ UYGULAMASI                                                        363

A- YATIRIM İNDİRİMİNDEN YARARLANMA ŞARTLARI                                                                                           364

1- Yatırım İndiriminden Yararlanabilmek İçin Yapılacak Başvuru                                                                                        364

2- Yatırım Tutarları                                                                                                                                                                      364

3- Teşvik Belgesiz Yatırımların Özellikleri                                                                                                                                365

a- Sektörler                                                                                                                                                                                   365

b- Yöreler                                                                                                                                                                                     365

c- Yatırımın Cinsi                                                                                                                                                                         366

d- Teşvik Belgesiz Yatırımlarda Yatırım Süresi                                                                                                                       366

e- Yatırım İndirimi Oranı                                                                                                                                                             366

f- En Fazla Gerçekleşebilecek Yatırım Tutarı                                                                                                                           366

B- TEŞVİK BELGESİZ YATIRIMLARDA YATIRIMIN TAMAMLANMASI VE BİLDİRİMİ                                      368

C- TEŞVİK BELGESİZ YATIRIMLARDA YATIRIM İNDİRİMİ UYGULAMASINDA

            DİKKATE ALINACAK DİĞER HUSUSLAR                                                                                                             369

1- Başvuru Tarihinden Önce Yapılan Harcamalar                                                                                                                  369

2- Teşvik Belgesiz Yatırımların Satış veya Devri                                                                                                                    369

3- Yatırımın Asgari Tutarın Altında Gerçekleşmesi                                                                                                               369

4- Yatırımın Azami Tutarın Üzerinde Gerçekleşmesi                                                                                                              369

5- Yatırım Projesinin Tadili                                                                                                                                                        370

6- Teşvik Belgesiz Yatırımın Sayısı                                                                                                                                          370

7- Teşvik Belgesiz Yatırımlarda Endeksleme                                                                                                                           370

8- Muvazaalı İşlem Yapanlar                                                                                                                                                     370

9- Yatırımın Tabi Olduğu Mevzuat                                                                                                                                           370

VIII- YATIRIM İNDİRİMİ UYGULAMASINDA VERGİ TEVKİFATI                                                                               373

IX- YATIRIM İNDİRİMİNİN MUHASEBELEŞTİRİLMESİ                                                                                                373

A- MUHASEBE USULÜ                                                                                                                                                           373

B- MUHASEBE KAYDI                                                                                                                                                            374

1- 01.01.1998 Tarihinden  Önce Yatırım Teşvik Belgesine Bağlanmış Yatırımlar İçin                                                       374

2- 01.01.1998 Tarihinden Sonra Yatırım Teşvik Belgesine Bağlanan Yatırımlar İçin                                                         379

X- YATIRIM İNDİRİMİ UYGULAMASININ GENEL DEĞERLENDİRMESİ                                                                    384

XI- YATIRIM İNDİRİMİYLE İLGİLİ DANIŞTAY KARARLARI VE ÖZELGELER                                                         387

XII- İŞLETMEDEN ÇEKİLEN DEĞERLER                                                                                                                              396

EKLER

İHRACATI GELİŞTİRMEK AMACI İLE VERGİLERLE İLGİLİ

        OLARAK HÜKÜMETÇE  ALINACAK TEDBİRLERE DAİR KANUN                                                                     399

DIŞ TİCARETİN DÜZENLENMESİ HAKKINDA KANUN                                                                                                403

DAHİLDE İŞLEME REJİMİ KARARI                                                                                                                                     307

DAHİLDE İŞLEME REJMİ TEBLİĞİ                                                                                                                                       353

İHRACATA YÖNELİK DEVLET YARDIMLARI KARARI                                                                                                417

İHRACAT SAYILAN SATIŞ VE TESLİMLER HAKKINDA TEBLİĞ                                                                               435

KÜÇÜK VE ORTA BOY İŞLETMELERİN YATIRIMLARINDA

        DEVLET YARDIMLARI HAKKINDA KARAR                                                                                                            439

İHRACAT VE YATIRIMLARDA DAMGA VERGİSİ VE

        HARÇ İSTİSNASI UYGULAMASI HAKKINDA TEBLİĞ                                                                                          453

İHRACATI TEŞVİK TEBLİĞİ                                                                                                                                                   471