{"id":808,"date":"2021-06-16T10:07:52","date_gmt":"2021-06-16T10:07:52","guid":{"rendered":"http:\/\/kalkinmaguncesi.izka.org.tr\/?p=808"},"modified":"2021-06-16T10:07:55","modified_gmt":"2021-06-16T10:07:55","slug":"turkiyede-orta-ve-yuksek-teknolojili-urunlere-yonelik-tesvikler-ve-izmirin-durumu","status":"publish","type":"post","link":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/2021\/06\/16\/turkiyede-orta-ve-yuksek-teknolojili-urunlere-yonelik-tesvikler-ve-izmirin-durumu\/","title":{"rendered":"T\u00fcrkiye\u2019de Orta ve Y\u00fcksek Teknolojili \u00dcr\u00fcnlere Y\u00f6nelik Te\u015fvikler ve \u0130zmir\u2019in Durumu"},"content":{"rendered":"\n<p class=\"has-black-color has-cyan-bluish-gray-background-color has-text-color has-background\"><strong>\u00c7a\u011fkan AYDO\u011eDU<\/strong><br><em>Hukuk M\u00fc\u015faviri, Uzman<br><em>Yat\u0131r\u0131m Destek Ofisi<\/em><\/em><br><em><em><a href=\"mailto:cagkan.aydogdu@izka.org.tr\">cagkan.aydogdu@izka.org.tr<\/a><\/em><\/em><\/p>\n\n\n\n<p>Mevcut \u00fcretim kapasitesinin artt\u0131r\u0131lmas\u0131, modernize edilmesi veya komple yeni yat\u0131r\u0131m yap\u0131lmas\u0131n\u0131n desteklenmesi amac\u0131yla mevzuat\u0131m\u0131zda 2012 y\u0131l\u0131ndan bu yana uygulanan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar, yat\u0131r\u0131mc\u0131lara \u00f6nemli avantajlar sa\u011flamaktad\u0131r.<\/p>\n\n\n\n<p>\u00d6zellikle imalat sanayiye sa\u011flanan destekler, zaman i\u00e7inde ortaya \u00e7\u0131kan \u015fartlar dolay\u0131s\u0131yla ihtiya\u00e7lara uygun olarak revizyona tabi tutulmakta ve b\u00f6ylelikle ya\u015fayan bir belge olarak uygulamas\u0131 s\u00fcrd\u00fcr\u00fclmektedir.&nbsp; 11. Kalk\u0131nma Plan\u0131nda, 2023 y\u0131l\u0131 hedefleri aras\u0131nda GSY\u0130H\u2019n\u0131n 1.080 milyar dolara, ki\u015fi ba\u015f\u0131na gelirin 12.484 dolara y\u00fckseltilmesi; ihracat\u0131n 226,6 milyar dolara \u00e7\u0131kar\u0131lmas\u0131; i\u015fsizlik oran\u0131n\u0131n y\u00fczde 9,9\u2019a d\u00fc\u015f\u00fcr\u00fclmesi bulunmaktad\u0131r. Bu hedeflere ula\u015fmak i\u00e7in uygulanan ara\u00e7lardan biri olan yat\u0131r\u0131m te\u015fvik program\u0131na ba\u015fvurular t\u00fcm y\u0131l boyunca a\u00e7\u0131k kalmakta ve ba\u015fvurular\u0131n yap\u0131lmas\u0131 sonras\u0131nda h\u0131zl\u0131 bir \u015fekilde inceleme yap\u0131larak ba\u015fvurular sonu\u00e7land\u0131r\u0131lmaktad\u0131r.&nbsp;<\/p>\n\n\n\n<p>Do\u011frudan maliyet azalt\u0131c\u0131 etkisi ile KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti avantaj\u0131n\u0131n yan\u0131nda; SGK i\u015fveren hissesi deste\u011fi, gelir\/kurumlar vergisi indirimi destekleri, kredi kullan\u0131m\u0131 halinde faiz deste\u011fi unsurlar\u0131 yat\u0131r\u0131mc\u0131lar\u0131n yat\u0131r\u0131m karar\u0131 almas\u0131nda h\u0131z, g\u00fcven ve te\u015fvik sa\u011flamaktad\u0131r. Ayn\u0131 zamanda geli\u015fmi\u015f ve daha az geli\u015fmi\u015f b\u00f6lgeler aras\u0131nda denge kurulmas\u0131 hedefini de g\u00fcden sistem ile ayn\u0131 ba\u015fl\u0131klarda ancak farkl\u0131 oranlarda destekler sa\u011flanmaktad\u0131r.&nbsp;<\/p>\n\n\n\n<p>Te\u015fvik sistemindeki sekt\u00f6rel farkl\u0131l\u0131klar, farkl\u0131 b\u00f6lgelerde farkl\u0131 sekt\u00f6rlerin desteklemesini de y\u00f6nlendirmekte ve belirli b\u00f6lgelerde belirli k\u00fcmelenmelerin ve odaklanmalar\u0131n yolunu da a\u00e7maktad\u0131r. Baz\u0131 sekt\u00f6rler ve \u00fcr\u00fcn gruplar\u0131na y\u00f6nelik te\u015fvikler ise, t\u00fcm \u00fclkede desteklenmesi arzulanan \u00fcr\u00fcnlerden olu\u015fmaktad\u0131r. Bu \u00fcr\u00fcn gruplar\u0131ndan biri de te\u015fvik sistemimizde orta-y\u00fcksek teknolojili \u00fcr\u00fcnler olarak ge\u00e7mektedir.<\/p>\n\n\n\n<p>Karar kapsam\u0131nda OECD teknoloji yo\u011funluk tan\u0131m\u0131na g\u00f6re orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlerden belirlenen \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar, \u0130stanbul ili hari\u00e7 olmak \u00fczere 1., 2. ve 3. b\u00f6lgelerde ger\u00e7ekle\u015ftirilmeleri halinde 4. b\u00f6lgede uygulanan, 4., 5. ve 6. b\u00f6lgelerde ger\u00e7ekle\u015ftirilmeleri halinde ise bulundu\u011fu b\u00f6lgede uygulanan b\u00f6lgesel desteklerden yararland\u0131r\u0131lmaktad\u0131r. Bu kapsamda d\u00fczenlenecek te\u015fvik belgeleri i\u00e7in asgari sabit yat\u0131r\u0131m tutar\u0131 1. b\u00f6lge ve 2. b\u00f6lgelerde 1 milyon TL, di\u011fer b\u00f6lgelerde ise 500 bin TL olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p>OECD teknoloji yo\u011funluk tan\u0131m\u0131na g\u00f6re orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda a\u015fa\u011f\u0131daki 6 \u00fcr\u00fcn grubu bulunmaktad\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Kimyasal Madde ve \u00dcr\u00fcnlerin \u0130malat\u0131 (ila\u00e7\/eczac\u0131l\u0131kta ve t\u0131pta kullan\u0131lan kimyasal ve bitkisel kaynakl\u0131 \u00fcr\u00fcnlerin imalat\u0131 hari\u00e7)<\/li><li>Ba\u015fka Yerde S\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f Makine ve Te\u00e7hizat \u0130malatlar\u0131<\/li><li>Ba\u015fka Yerde S\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f Elektrikli Makine ve Cihazlar\u0131n \u0130malat\u0131<\/li><li>Motorlu Kara Ta\u015f\u0131tlar\u0131 \u0130malat\u0131<\/li><li>Demiryolu ve Tramvay Lokomotifleri ile Vagonlar\u0131n\u0131n \u0130malat\u0131<\/li><li>Ba\u015fka Yerde S\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f Ula\u015f\u0131m Ara\u00e7lar\u0131 \u0130malat\u0131<\/li><\/ul>\n\n\n\n<p>Bu \u00fcr\u00fcn gruplar\u0131, asl\u0131nda olduk\u00e7a fazla \u00fcr\u00fcn \u00e7e\u015fitlili\u011fini i\u015faret etmektedir. Bu durum, ilk \u00fc\u00e7\u00fcn\u00fc \u00f6rneklendirdi\u011fimizde daha somut bir \u015fekilde anla\u015f\u0131labilecektir.<\/p>\n\n\n\n<p>Kimyasal madde ve \u00fcr\u00fcnlerin imalat\u0131 i\u00e7ine; ana kimyasal maddeler (sanayi gazlar\u0131, boya maddesi ve pigment vb), kimyasal g\u00fcbre ve azotlu bile\u015fikleri, sentetik kau\u00e7uk ve plastik hammaddeler, di\u011fer kimyasal \u00fcr\u00fcnler, boya-vernik benzeri kaplay\u0131c\u0131 maddeler, sabun-deterjan-temizlik maddeleri, ba\u015fka yerde s\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f kimyasal \u00fcr\u00fcnler, suni ve sentetik elyaf gibi \u00fcr\u00fcnler girmektedir.<\/p>\n\n\n\n<p>Ba\u015fka yerde s\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f makine ve te\u00e7hizat imalatlar\u0131 i\u00e7ine; genel ama\u00e7l\u0131 makineler, \u00e7e\u015fitli motorlar-t\u00fcrbinler-pompa-kompres\u00f6r, musluk, vana, mil yata\u011f\u0131, di\u015fli ve tak\u0131mlar\u0131, sanayi f\u0131r\u0131n\u0131, ocak ve ate\u015fleyiciler, kald\u0131rma ve ta\u015f\u0131ma te\u00e7hizatlar\u0131, so\u011futma ve havaland\u0131rma donan\u0131mlar\u0131, di\u011fer genel ama\u00e7l\u0131 makineler, \u00f6zel ama\u00e7l\u0131 makineler, tar\u0131m ve orman makineleri, tak\u0131m tezg\u00e2hlar\u0131, metal\u00fcrji makineleri, maden-ta\u015foca\u011f\u0131-in\u015faat makineleri, g\u0131da-i\u00e7ecek-t\u00fct\u00fcn i\u015fleyen makineler, tekstil-giyim e\u015fyas\u0131-deri i\u015flemede kullan\u0131lan makineler, di\u011fer \u00f6zel ama\u00e7l\u0131 makineler, ba\u015fka yerde s\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f ev aletleri gibi \u00fcr\u00fcnler girmektedir.<\/p>\n\n\n\n<p>Ba\u015fka yerde s\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f elektrikli makine ve cihazlar\u0131n imalatlar\u0131 i\u00e7ine ise; elektrik motoru-jenerat\u00f6r-transformat\u00f6r, elektrik da\u011f\u0131t\u0131m ve kontrol cihazlar\u0131, izole edilmi\u015f tel ve kablo, ak\u00fcm\u00fclat\u00f6r-pil-batarya, elektrik ampul\u00fc-lamba-ayd\u0131nlatma te\u00e7hizat\u0131, ba\u015fka yerde s\u0131n\u0131fland\u0131r\u0131lmam\u0131\u015f elektrik te\u00e7hizatlar gibi \u00fcr\u00fcnler girmektedir.<\/p>\n\n\n\n<p>\u0130zmir\u2019de al\u0131nan yat\u0131r\u0131m te\u015fvik belgelerine bak\u0131ld\u0131\u011f\u0131nda, \u0130zmir\u2019de 2009-2019 y\u0131llar\u0131 aras\u0131nda en \u00e7ok te\u015fvik belgesi alan ilk 30 sekt\u00f6r i\u00e7inde yukar\u0131da say\u0131lan \u00fcr\u00fcnler \u00f6nemli bir yer tutmaktad\u0131r. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019n\u0131n yat\u0131r\u0131m te\u015fvik istatistiklerine g\u00f6re \u0130zmir\u2019de sekt\u00f6r itibariyle ilk 30\u2019da yer alan \u00fcr\u00fcnlere ili\u015fkin grafik a\u015fa\u011f\u0131da verilmi\u015ftir:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"605\" height=\"584\" src=\"https:\/\/kalkinmaguncesi.izka.org.tr\/wp-content\/uploads\/2021\/06\/image-22.png\" alt=\"\" class=\"wp-image-809\" srcset=\"https:\/\/kalkinmaguncesi.izka.org.tr\/wp-content\/uploads\/2021\/06\/image-22.png 605w, https:\/\/kalkinmaguncesi.izka.org.tr\/wp-content\/uploads\/2021\/06\/image-22-300x290.png 300w\" sizes=\"auto, (max-width: 605px) 100vw, 605px\" \/><figcaption>Kaynak: Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u00a0 \u0130statistikleri <br>https:\/\/www.sanayi.gov.tr\/istatistikler\/yatirim-istatistikleri\/mi0503001615<\/figcaption><\/figure>\n\n\n\n<p>Dikkat edilecek olursa, yukar\u0131da say\u0131lan orta ve y\u00fcksek teknoloji \u00fcr\u00fcn grubundaki \u201cdi\u011fer \u00f6zel ama\u00e7l\u0131 makinelerin imalat\u0131nda 37, di\u011fer genel ama\u00e7l\u0131 makinelerin imalat\u0131nda 33, pompa, kompres\u00f6r, musluk ve vana imalat\u0131nda 17, tak\u0131m tezgahlar\u0131 imalat\u0131nda 14, mil yata\u011f\u0131, di\u015fli, di\u015fli tak\u0131m\u0131 ve tahrik tertibat\u0131nda 12&nbsp; ve B.Y.S. ev aletleri imalat\u0131nda 12\u201d olmak \u00fczere toplam 125 te\u015fvik belgesi al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Bu \u00fcr\u00fcn gruplar\u0131n\u0131n imalat\u0131 s\u00f6z konusu oldu\u011funda yat\u0131r\u0131mc\u0131lar, makine ve te\u00e7hizat al\u0131mlar\u0131nda KDV istisnas\u0131 ve g\u00fcmr\u00fck vergisi muafiyeti, SGK \u0130\u015fveren Hissesi Deste\u011fi (6 y\u0131l, %25 yat\u0131r\u0131ma katk\u0131 oran\u0131), gelir\/kurumlar vergisi indirim deste\u011fi (vergi indirim oran\u0131 %70, yat\u0131r\u0131ma katk\u0131 oran\u0131 %30), faiz deste\u011fi (TL 4 puan, d\u00f6viz 1 puan indirimli) ve yat\u0131r\u0131m yeri tahsisi (Milli Emlak mevzuat\u0131 \u00e7er\u00e7evesinde) desteklerinden faydalan\u0131labilmektedir. Bu \u00fcr\u00fcnlerin imalat\u0131 T\u00fcrkiye\u2019nin neresinde \u00fcretilirse \u00fcretilsin ayn\u0131 destek unsurlar\u0131ndan yararlanmaktad\u0131r. Yaln\u0131zca \u0130stanbul i\u00e7in ilave kriterler s\u00f6z konusu olmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Temel te\u015fvik d\u00fczenlemesi olan Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar i\u00e7inde, OECD teknoloji yo\u011funluk tan\u0131m\u0131na g\u00f6re orta-y\u00fcksek teknolojili sanayi s\u0131n\u0131f\u0131nda yer alan \u00fcr\u00fcnlerden belirlenen \u00fcr\u00fcnlerin \u00fcretimine y\u00f6nelik yat\u0131r\u0131mlar \u00f6zel olarak desteklenmekte ve t\u00fcm T\u00fcrkiye\u2019de ayn\u0131 destek unsurlar\u0131ndan faydalanmaktad\u0131r.<\/p>\n","protected":false},"author":6,"featured_media":810,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[3],"tags":[247,153],"class_list":["post-808","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yenilik-girisimcilik","tag-orta-ve-yuksek-teknolojili-urunler","tag-tesvik"],"_links":{"self":[{"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/808","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/comments?post=808"}],"version-history":[{"count":1,"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/808\/revisions"}],"predecessor-version":[{"id":811,"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/posts\/808\/revisions\/811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/media\/810"}],"wp:attachment":[{"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/media?parent=808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/categories?post=808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kalkinmaguncesi.izka.org.tr\/index.php\/wp-json\/wp\/v2\/tags?post=808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}