{"id":22630,"date":"2021-12-17T15:57:25","date_gmt":"2021-12-17T12:57:25","guid":{"rendered":"https:\/\/mobidictum.com\/?p=22630"},"modified":"2023-04-25T10:49:11","modified_gmt":"2023-04-25T07:49:11","slug":"sahis-sirketi-limited-sirket-vergi-orani","status":"publish","type":"post","link":"https:\/\/mobidictum.com\/tr\/sahis-sirketi-limited-sirket-vergi-orani\/","title":{"rendered":"Oyun Sekt\u00f6r\u00fcnde \u015eah\u0131s \u015eirketi Vergi Oranlar\u0131"},"content":{"rendered":"\n<p>\u015eah\u0131s \u015firketi vergi oranlar\u0131 \u015firket kurmak isteyen giri\u015fimcilerin merak etti\u011fi konulardan biri. G\u00fcn\u00fcm\u00fczde oyun \u015firketlerinin say\u0131s\u0131 giderek art\u0131yor. Geli\u015ftirici ekiplerin ya da ki\u015filerin \u015firketle\u015fme yoluna giderken baz\u0131 hukuki s\u00fcre\u00e7lere hakim olmas\u0131 gerekiyor. \u015eah\u0131s ve Limited \u015firketleri kapsaml\u0131 bir \u015fekilde inceleyece\u011fiz.<\/p>\n\n\n\n\n\n<h2 class=\"wp-block-heading\">\u015eah\u0131s \u015firketi nedir?<\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketi bir veya birden fazla ki\u015fi ile kurulabilen ve alt kategorisine g\u00f6re kendine ait t\u00fczel ki\u015fili\u011fi bulunabilen \u015firket t\u00fcr\u00fcd\u00fcr. T\u00fcrk Ticaret Kanunu\u2019nda (TTK) \u015fah\u0131s \u015firketleri \u00fc\u00e7e ayr\u0131l\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Adi \u015eirket<\/li><li>Kolektif \u015eirket<\/li><li>Komandit \u015eirket<\/li><\/ul>\n\n\n\n<p>Bu ayr\u0131m\u0131 temel olarak \u015firket kurucular\u0131n\u0131n g\u00f6rev ve sorumluluk da\u011f\u0131l\u0131m\u0131 olu\u015fturur. K\u0131saca, en basit \u015firket t\u00fcr\u00fc olan adi \u015firketlerde \u015firketin kurucular\u0131ndan her biri tam yetkilidir ve \u015firketin bir t\u00fczel ki\u015fili\u011fi yoktur. Kolektif \u015firketlerde kurucular \u015firketin bor\u00e7lar\u0131ndan da sorumludur. Komandit \u015firketler ise en az iki ki\u015fi taraf\u0131ndan s\u00f6zle\u015fme ile kurulabilir ve baz\u0131 ortaklar \u015firketin bor\u00e7lar\u0131na kar\u015f\u0131 s\u0131n\u0131rl\u0131 \u015fekilde sorumludur. Di\u011fer ortaklar\u0131n sorumlulu\u011fu iste tam olabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u015eah\u0131s \u015firketi nas\u0131l kurulur?<\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketleri en kolay kurulan \u015firket t\u00fcr\u00fcd\u00fcr.  <strong>\u015eah\u0131s \u015firketi kurmak i\u00e7in asgari sermaye gerekli de\u011fildir.<\/strong> Bir ya da daha fazla ki\u015fi bir araya gelerek \u015fah\u0131s \u015firketi kurabilir. \u015eah\u0131s \u015firketi kurmak i\u00e7in gerekli evraklar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"is-style-cnvs-list-styled-positive wp-block-list\"><li>Ba\u015fvuru formu<\/li><li>N\u00fcfus c\u00fczdan\u0131 fotokopisi<\/li><li>Noter tasdikli imza beyannamesi<\/li><li>\u0130kametgah belgesi<\/li><li>\u015eirketin a\u00e7\u0131laca\u011f\u0131 yer i\u00e7in kira kontrat\u0131 ya da tapu fotokopisi<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"810\" height=\"458\" src=\"https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/sahis-sirketi-nasil-kurulur.jpg\" alt=\"sahis-sirketi-nasil-kurulur\" class=\"wp-image-22675\" srcset=\"https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/sahis-sirketi-nasil-kurulur.jpg 810w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/sahis-sirketi-nasil-kurulur-600x339.jpg 600w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/sahis-sirketi-nasil-kurulur-300x170.jpg 300w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/sahis-sirketi-nasil-kurulur-768x434.jpg 768w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/sahis-sirketi-nasil-kurulur-380x215.jpg 380w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/sahis-sirketi-nasil-kurulur-800x452.jpg 800w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/><figcaption>\u015eah\u0131s \u015firketleri bir ya da daha fazla ki\u015fi ile kurulabilir.<\/figcaption><\/figure>\n\n\n\n<p>E\u011fer, \u015firket bir ba\u015fkas\u0131 ad\u0131na kurulacaksa \u015firket kurucular\u0131n\u0131n ilgili ki\u015fiye vekalet vermesi gerekir. Muhasebeci ve mali m\u00fc\u015favirler vekalet ile sizin yerinize \u015firket kurabilirler. B\u00fct\u00fcn bu belgeleri toplad\u0131ktan sonra ilgili Vergi Dairesi M\u00fcd\u00fcrl\u00fc\u011f\u00fcne do\u011frudan ba\u015fvurarak veya <a href=\"https:\/\/www.turkiye.gov.tr\/\" data-type=\"URL\" data-id=\"https:\/\/www.turkiye.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">e-devlet<\/a> \u00fczerinden online m\u00fcracaat ederek \u015fah\u0131s \u015firketi kurabilirsiniz. \u015eah\u0131s \u015firketi kurulum s\u00fcreci yakla\u015f\u0131k 1 ila 3 i\u015f g\u00fcn\u00fc kadar s\u00fcrebilir. Bu a\u00e7\u0131dan olduk\u00e7a h\u0131zl\u0131 kurulduklar\u0131n\u0131 s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u015eah\u0131s \u015firketlerinin \u00f6zellikleri<\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketlerinin kolay kurulumu ve ba\u015flang\u0131\u00e7 sermayesi gerektirmemesi s\u0131k tercih edilen bir \u015firket t\u00fcr\u00fc olmas\u0131n\u0131 sa\u011fl\u0131yor. Bunlar\u0131n yan\u0131 s\u0131ra \u015fah\u0131s \u015firketlerinin \u00f6ne \u00e7\u0131kan \u00f6zellikleri \u015f\u00f6yle:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Bir ya da daha fazla ki\u015fi taraf\u0131ndan kurulabilir.<\/li><li>T\u00fcm ortaklar gelir vergisi m\u00fckellefidir.<\/li><li>Her bir ortak \u015firketin karlar\u0131ndan ve zararlar\u0131ndan sorumludur. Bu durum, \u015firketin herhangi bir borcu olmas\u0131 durumunda ortaklardan her birinin mal varl\u0131klar\u0131 ile birlikte bu bor\u00e7tan sorumlu oldu\u011fu anlam\u0131na gelir.<\/li><li>Ortakl\u0131k devri zordur. Herhangi bir ortak kendi pay\u0131n\u0131 devretmek ya da satmak istedi\u011finde di\u011fer t\u00fcm ortaklar\u0131n onay\u0131 olmak zorundad\u0131r.<\/li><li>Mal varl\u0131klar\u0131na ve yapt\u0131klar\u0131 i\u015fe bak\u0131lmaks\u0131z\u0131n t\u00fcm ortaklar\u0131n oy hakk\u0131 e\u015fittir. \u015eirket s\u00f6zle\u015fmeleri yaln\u0131zca oy birli\u011fi ile de\u011fi\u015fir.<\/li><\/ul>\n\n\n\n<p>\u015eah\u0131s \u015firketlerinin hukuki bu \u00f6zelliklerinin yan\u0131 s\u0131ra \u015firket yap\u0131s\u0131na ba\u011fl\u0131 di\u011fer bir tak\u0131m \u00f6zellikleri ve avantajlar\u0131 bulunur:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u015eah\u0131s \u015firketleri esnek karar alma yetene\u011fine sahiptir. \u00d6zellikle tek ki\u015fi taraf\u0131ndan y\u00f6netilen \u015firketler h\u0131zl\u0131ca karar al\u0131p uygulayabilir. Bir y\u00f6netim kuruluna ya da hissedarlara ba\u011fl\u0131 de\u011fildirler.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u015eah\u0131s \u015firketlerinin y\u00f6netimi basittir. \u00d6zellikle mali a\u00e7\u0131dan halka a\u00e7\u0131k raporlar haz\u0131rlamak zorunda de\u011fildirler. Vergilendirme sistemi g\u00f6rece daha basittir.<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>\u015eah\u0131s \u015firketlerinde kurulumun yan\u0131 s\u0131ra defter tasdik ve mali m\u00fc\u015favir \u00fccretleri de d\u00fc\u015f\u00fckt\u00fcr. Daha d\u00fc\u015f\u00fck masrafl\u0131 olmalar\u0131 \u015fah\u0131s \u015firketlerinin tercih sebeplerindendir.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u015eah\u0131s \u015firketi vergi oranlar\u0131<\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketi gelir vergisi dilimleri \u015firketin kazanc\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. \u015eah\u0131s \u015firketlerinin vergileri %15 ila %40 aras\u0131ndad\u0131r. Bu vergi oran\u0131n\u0131n ne kadar olaca\u011f\u0131, \u015fah\u0131s \u015firketinin ne kadar kazand\u0131\u011f\u0131na g\u00f6re hesaplan\u0131r. <\/p>\n\n\n\n<p>2022 y\u0131l\u0131na girerken g\u00fcncel <strong>\u015fah\u0131s \u015firketi vergi oranlar\u0131<\/strong> \u015fu \u015fekilde:<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<figure class=\"wp-block-table alignleft is-style-stripes\"><table><tbody><tr><td class=\"has-text-align-left\" data-align=\"left\"><strong>Gelir Dilimi<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">Vergi Oran\u0131<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">24.000 TL\u2019ye kadar<\/td><td class=\"has-text-align-center\" data-align=\"center\">%15<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">53.000 TL\u2019nin 24.000 TL\u2019si i\u00e7in 3.600 TL, kalan\u0131 i\u00e7in<\/td><td class=\"has-text-align-center\" data-align=\"center\">%20<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">130.000 TL\u2019nin 53.000 TL\u2019si i\u00e7in 9.400 TL, kalan\u0131 i\u00e7in<\/td><td class=\"has-text-align-center\" data-align=\"center\">%27<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">650.000 TL\u2019nin 130.000 TL\u2019si i\u00e7in 30.190 TL, kalan\u0131 i\u00e7in<\/td><td class=\"has-text-align-center\" data-align=\"center\">%35<\/td><\/tr><tr><td class=\"has-text-align-left\" data-align=\"left\">650.000 TL\u2019den fazlas\u0131n\u0131n 650.000 TL\u2019si i\u00e7in 212.190 TL, daha fazlas\u0131 i\u00e7in<\/td><td class=\"has-text-align-center\" data-align=\"center\">%40<\/td><\/tr><\/tbody><\/table><figcaption>\u015eah\u0131s \u015firketi vergi oranlar\u0131<\/figcaption><\/figure>\n<\/div>\n<\/div>\n\n\n\n<p>G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere \u015fah\u0131s \u015firketi vergisi bir \u00f6nceki dilimde \u00f6denen vergi \u00fczerinden hesaplan\u0131yor. <strong>\u00d6rne\u011fin, 53.000 TL geliri olan bir \u015fah\u0131s \u015firketi, bu gelirin 24.000 TL si i\u00e7in %15, kalan 29.000 TL\u2019si i\u00e7in %20 vergi \u00f6deyecek.<\/strong> Ayr\u0131ca bir vergi levhas\u0131n\u0131n bulunmas\u0131 da gereklidir. \u015eirket ile ilgili yap\u0131lacak bir\u00e7ok i\u015flem i\u00e7in vergi levhas\u0131 istenmektedir. \u015eirket vergi levhas\u0131n\u0131 <a href=\"https:\/\/www.gib.gov.tr\/\" data-type=\"URL\" data-id=\"https:\/\/www.gib.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/a> web sitesinden kolayca alabilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"810\" height=\"458\" src=\"https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/Sahis-sirketi-vergi.jpg\" alt=\"Sahis-sirketi-vergi\" class=\"wp-image-22671\" srcset=\"https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/Sahis-sirketi-vergi.jpg 810w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/Sahis-sirketi-vergi-600x339.jpg 600w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/Sahis-sirketi-vergi-300x170.jpg 300w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/Sahis-sirketi-vergi-768x434.jpg 768w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/Sahis-sirketi-vergi-380x215.jpg 380w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/Sahis-sirketi-vergi-800x452.jpg 800w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/><figcaption>\u015eah\u0131s \u015firketi vergileri kazanca g\u00f6re de\u011fi\u015fiklik g\u00f6sterir.<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Limited \u015firket nedir?<\/h2>\n\n\n\n<p>Limited \u015firket, bir veya birden fazla ger\u00e7ek ya da t\u00fczel ki\u015fi taraf\u0131ndan kurulan, belirli bir sermayesi olan ve her bir orta\u011f\u0131n \u015firket i\u00e7in ortaya koydu\u011fu sermaye sorumlulu\u011fu bulunan \u015firket t\u00fcr\u00fcd\u00fcr.<\/p>\n\n\n\n<p>Limited \u015firketlerin t\u00fczel ki\u015fili\u011fi bulunur. Limited \u015firketlerde bir asgari sermaye bulunur. Bu asgari sermaye, kurulu\u015f esnas\u0131nda ortaklar\u0131n \u015firkete taahh\u00fct ettikleri de\u011ferlerden olu\u015fur. Bu do\u011frultuda \u015firketteki her bir kurucu, \u015firket i\u00e7in ortaya koydu\u011fu sermaye ile do\u011fru orant\u0131l\u0131 olarak sorumludur. Limited \u015firket kurarken bir sermaye gereklidir fakat bu sermayenin \u00e7ok b\u00fcy\u00fck olmas\u0131 gerekmez. <strong>D\u00fc\u015f\u00fck sermaye ve tek bir ki\u015fi ile de Limited \u015firket kurulabilir.<\/strong> Bu sebeple T\u00fcrkiye\u2019de en \u00e7ok tercih edilen \u015firket t\u00fcr\u00fcd\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Limited \u015firketlerin \u00f6zellikleri<\/h3>\n\n\n\n<p>Limited \u015firketler T\u00fcrkiye\u2019de en \u00e7ok tercih edilen \u015firket t\u00fcr\u00fcd\u00fcr. Limited \u015firketlerin \u015fah\u0131s \u015firketlerine nazaran bir\u00e7ok farkl\u0131 \u00f6zelli\u011fi bulunur. Bu \u00f6zellikleri \u015f\u00f6yle listeleyebiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>Ortaklar \u015firket bor\u00e7lar\u0131ndan sorumlu de\u011fildirler.<\/strong> Burada ortaklar\u0131n y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, \u015firkete taahh\u00fct ettikleri ve varsa \u015firket s\u00f6zle\u015fmesinde kendilerine y\u00fcklenen masraflar\u0131 \u00f6demekle s\u0131n\u0131rl\u0131d\u0131r.<\/li><li>Limited \u015firketler, en az 1 en fazla 50 ger\u00e7ek veya t\u00fczel ki\u015fi ile kurulabilir.<\/li><li><strong>Asgari sermaye en az 10.000 TL olmal\u0131d\u0131r.<\/strong><\/li><li>Ortaklar\u0131n \u015firket sermayesine koyaca\u011f\u0131 en az de\u011fer <strong>25 TL<\/strong> olabilir. Daha y\u00fcksek de\u011ferler <strong>25\u2019in katlar\u0131<\/strong> olmak zorundad\u0131r.<\/li><li><strong>Vergi muhatab\u0131 kurucular de\u011fil, \u015firketin kendisidir.<\/strong><\/li><li>Limited \u015firketler, kurumlar vergisi m\u00fckellefidir.<\/li><li>Hisse senedi ve tahvil \u00e7\u0131karamaz.<\/li><li>Sermayesi hisselere de\u011fil paylara b\u00f6l\u00fcn\u00fcr.<\/li><li><strong>Limited \u015firketi ortaklar\u0131n\u0131n tamam\u0131 rekabet yasa\u011f\u0131na tabii de\u011fildir. Sadece y\u00f6netici ortaklar bu yasa\u011fa ba\u011fl\u0131d\u0131r.<\/strong><\/li><li>Ortakl\u0131k devri i\u00e7in pay devrinin noter huzurunda ger\u00e7ekle\u015ftirilmesi, ticaret sicilinde tescili ve <a rel=\"noreferrer noopener nofollow\" href=\"https:\/\/www.ticaretsicil.gov.tr\/\" data-type=\"URL\" data-id=\"https:\/\/www.ticaretsicil.gov.tr\/\" target=\"_blank\">Ticaret Sicil Gazetesi<\/a>\u2019nde ilan edilmesi zorunludur.<\/li><li>Y\u00f6neticiler ortaklar aras\u0131ndan se\u00e7ilebilece\u011fi gibi d\u0131\u015far\u0131dan y\u00f6netici de atanabilir.<\/li><li>Ortak say\u0131s\u0131 20\u2019den fazla olan Limited \u015firketlerinde en az 1 en fazla 5 denet\u00e7i bulundurulmal\u0131d\u0131r.<\/li><\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"544\" src=\"https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri-1024x544.jpg\" alt=\"limited-sirket-ozellikleri\" class=\"wp-image-22680\" srcset=\"https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri-1024x544.jpg 1024w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri-600x319.jpg 600w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri-300x159.jpg 300w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri-768x408.jpg 768w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri-380x202.jpg 380w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri-800x425.jpg 800w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri-1160x616.jpg 1160w, https:\/\/mobidictum.com\/wp-content\/uploads\/2021\/12\/limited-sirket-ozellikleri.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption>Orta \u00f6l\u00e7ekli planlar i\u00e7in Limited \u015firketler bir\u00e7ok avantaj sunar.<\/figcaption><\/figure>\n\n\n\n<p>Limited \u015firketlerin bu \u00f6zellikleri yan\u0131 s\u0131ra birtak\u0131m avantajlar\u0131 da var. 10.000 TL gibi k\u00fc\u00e7\u00fck bir sermaye ile kurulabilmesi, sabit oranl\u0131 vergilendirme \u015fekli, ortaklar aras\u0131nda maliyetlerin b\u00f6l\u00fc\u015f\u00fclebilmesi, \u015fah\u0131s \u015firketine nazaran daha prestijli olmas\u0131 ve daha fazla b\u00fcy\u00fcyebilmesi gibi \u00f6zellikler Limited \u015firketin en \u00e7ok tercih edilen \u015firket olmas\u0131n\u0131 sa\u011fl\u0131yor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Limited \u015firket nas\u0131l kurulur?<\/h3>\n\n\n\n<p>Limited \u015firket kurmak i\u00e7in \u00f6ncelikle \u00e7al\u0131\u015fma alan\u0131, \u015firket unvan\u0131, ana sermayenin ne kadar olaca\u011f\u0131, \u015firket y\u00f6neticileri, ortak say\u0131s\u0131 ve ortaklar\u0131n pay oranlar\u0131 gibi kriterler net \u015fekilde belirlenmelidir. Sonras\u0131nda gerekli belgeleri haz\u0131rlayarak ba\u015fvuruda bulunabilirsiniz. Limited \u015firket kurmak i\u00e7in gerekli belgeler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"is-style-cnvs-list-styled-positive wp-block-list\"><li>\u015eirket ortaklar\u0131na ait ikametgah belgesi<\/li><li>\u015eirketi merkezi olacak yerin kira kontrat\u0131 veya tapu fotokopisi<\/li><li><a rel=\"noreferrer noopener nofollow\" href=\"https:\/\/mersis.gtb.gov.tr\/\" data-type=\"URL\" data-id=\"https:\/\/mersis.gtb.gov.tr\/\" target=\"_blank\">MERS\u0130S<\/a> (Merkezi Sicil Kay\u0131t Sistemi) kay\u0131t ve talep numaras\u0131n\u0131 g\u00f6steren belge<\/li><li>Ka\u015felenmi\u015f ve imzalanm\u0131\u015f NACE kodlu kurulu\u015f dilek\u00e7esi<\/li><li>Ba\u011fl\u0131 olunan m\u00fcd\u00fcrl\u00fck\u00e7e tasdik edilip imzalanm\u0131\u015f \u015firket ana s\u00f6zle\u015fmesi<\/li><li>Ba\u011fl\u0131 olunan oda vezneleri arac\u0131l\u0131\u011f\u0131yla \u015firket sermayesinin on binde d\u00f6rd\u00fcn\u00fcn Rekabet Kurumu hesab\u0131na yat\u0131r\u0131ld\u0131\u011f\u0131na dair dekont<\/li><li>Ortaklar\u0131n foto\u011fraf\u0131n\u0131n da bulundu\u011fu oda kay\u0131t beyannamesi<\/li><li>Mali m\u00fc\u015favir hizmet s\u00f6zle\u015fmesi<\/li><li>\u015eirketin yabanc\u0131 orta\u011f\u0131 var ise \u015firket kurulu\u015f bildirimi<\/li><\/ul>\n\n\n\n<p>Limited \u015firketlerin kurulmas\u0131 i\u00e7in resmi prosed\u00fcrlerin mali m\u00fc\u015favir e\u015fli\u011finde y\u00fcr\u00fct\u00fclmesi gerekiyor. MERS\u0130S \u00fczerinden kay\u0131t i\u015flemlerinin ba\u015flat\u0131lmas\u0131n\u0131n ard\u0131ndan \u015firkete ait bir \u201cvergi kay\u0131t numaras\u0131\u201d belirlenir. \u015eirket ana s\u00f6zle\u015fmesinin kabul\u00fcn\u00fcn ard\u0131ndan kurucular Ticaret Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fcne giderek ba\u015fvuruda bulunmal\u0131lar. Ticaret Sicili M\u00fcd\u00fcrl\u00fc\u011f\u00fcnde ger\u00e7ekle\u015ftirilen i\u015flemlerden sonra \u015firket ana s\u00f6zle\u015fmesi, sicil tasdiknamesi ve \u015firket defterleri al\u0131n\u0131r. Limited \u015firketleri i\u00e7in tutulmas\u0131 zorunlu defterler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"is-style-cnvs-list-styled-positive wp-block-list\"><li>Yevmiye Defteri<\/li><li>Envanter Defteri<\/li><li>Defteri Kebir<\/li><li>Pay Defteri<\/li><li>Genel Kurul Toplant\u0131 ve M\u00fczakere Defteri<\/li><\/ul>\n\n\n\n<p>T\u00fcm bu a\u015famalar tamamland\u0131ktan sonra Limited \u015firketi kurulmu\u015f olur ve t\u00fczel ki\u015fili\u011fi hayat bulur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Limited \u015firket vergi oranlar\u0131<\/h3>\n\n\n\n<p>Limited \u015firketler kurumlar vergisi m\u00fckellefidir. Bu sebeple vergi oranlar\u0131 sabittir. <strong>2022 y\u0131l\u0131 kurumlar vergisi %23<\/strong> olarak ve <strong>2023 kurumlar vergisi oran\u0131 %20<\/strong> olarak belirlenmi\u015ftir. <\/p>\n\n\n\n<p>Limited \u015firket i\u00e7in 2022 vergi miktar\u0131 \u015f\u00f6yle hesaplan\u0131r:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Kazan\u00e7 x 0,23 = Limited \u015firket vergi miktar\u0131<\/p><\/blockquote>\n\n\n\n<p>Bir \u00f6rnekle 100 bin TL kazan\u00e7 elde etmi\u015f bir \u015firket, 100.000 x 0.23 = 23.000 TL kurumlar vergisi \u00f6deyecektir. Bu sabit vergi oran\u0131 bu t\u00fcr \u015firketleri daha tercih edilebilir hale getirmektedir. Elbette, \u015fah\u0131s \u015firketi ile kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131klar\u0131nda farkl\u0131 avantajlar\u0131 ve dezavantajlar\u0131 bulunmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Sonu\u00e7<\/h2>\n\n\n\n<p>G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, kurulacak \u015firketin t\u00fcr\u00fc b\u00fct\u00fcn bir \u00e7al\u0131\u015fma hayat\u0131n\u0131 ve hukuki y\u00fck\u00fcml\u00fcl\u00fckleri etkileyecektir. Bu sebeple, yap\u0131lacak olan i\u015fin \u00f6zellikleri ve i\u015f plan\u0131na g\u00f6re en do\u011fru \u015firketi se\u00e7mek \u00f6nemlidir. Di\u011fer yandan bir \u015firket t\u00fcr\u00fcn\u00fcn b\u00fcsb\u00fct\u00fcn di\u011ferine \u00fcst\u00fcnl\u00fc\u011f\u00fc s\u00f6z konusu de\u011fildir. \u015eah\u0131s \u015firketleri daha k\u00fc\u00e7\u00fck \u00e7apl\u0131 i\u015fler yapmak ve \u015firket hayat\u0131na at\u0131lmak i\u00e7in enfes bir se\u00e7enektir. Limited \u015firketler ise daha orta veya g\u00f6rece b\u00fcy\u00fck \u00f6l\u00e7ekli planlar i\u00e7in kullan\u0131labilirler.<\/p>\n\n\n\n<p>Bu g\u00fcn \u015firketler farkl\u0131 \u00e7al\u0131\u015fma modelleri benimsiyorlar. Oyun ve yaz\u0131l\u0131m sekt\u00f6r\u00fc a\u00e7\u0131s\u0131ndan bak\u0131ld\u0131\u011f\u0131nda bu g\u00fcn remote (uzaktan) \u00e7al\u0131\u015fma modeli bir hayli reva\u00e7ta. <a href=\"https:\/\/mobidictum.com\/tr\/remote-calisma-vergi-zorunlulugu-var-mi\/\" data-type=\"URL\" data-id=\"https:\/\/mobidictum.com\/tr\/remote-calisma-vergi-zorunlulugu-var-mi\/\">Remote \u00e7al\u0131\u015fma <\/a>modeli ile \u015firketler ofis masraflar\u0131n\u0131 azalt\u0131rken, \u00e7al\u0131\u015fanlar kendi ortamlar\u0131nda daha rahat \u00e7al\u0131\u015fma imkan\u0131na kavu\u015fuyorlar. Limited ya da \u015fah\u0131s \u015firketi olmas\u0131 fark etmeksizin isterseniz remote \u00e7al\u0131\u015fma \u00fczerine bir \u015firket de kurabilirsiniz. Bu hem kurulu\u015fta hem de sonras\u0131nda birtak\u0131m masraflar\u0131n\u0131z\u0131 azaltabilir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u015eah\u0131s \u015firketi ve Limited \u015firket aras\u0131ndaki farklar neler? Oyun ya da yaz\u0131l\u0131m sekt\u00f6r\u00fcnde \u015fah\u0131s \u015firketi kurmak isteyenler i\u00e7in vergiler ne d\u00fczeyde?<\/p>\n","protected":false},"author":52,"featured_media":22669,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[8875],"tags":[],"class_list":["post-22630","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-akademi"],"acf":[],"_links":{"self":[{"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/posts\/22630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/users\/52"}],"replies":[{"embeddable":true,"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/comments?post=22630"}],"version-history":[{"count":1,"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/posts\/22630\/revisions"}],"predecessor-version":[{"id":152224,"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/posts\/22630\/revisions\/152224"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/media\/22669"}],"wp:attachment":[{"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/media?parent=22630"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/categories?post=22630"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mobidictum.com\/tr\/wp-json\/wp\/v2\/tags?post=22630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}