Publication: Teknoloji geliştirme bölgelerinde faaliyet gösteren işletmelerde muhasebe sistemi ve uygulamaları
Abstract
Teknolojiye yatırım yapan ve ekonomik büyüme hedeflerinin ilk sırasında yer alan yabancı devletlerde (ABD,Almanya,Çin) olduğu gibi Türkiye’de ekonomik büyüme hedefine GSMH içindeki payının artırılması amaçlanmakta olup, birçok düzenleme hayata geçirilmiştir. Yapılan yönetmelikler ile Ar-Ge çalışmaları yapan kurum ve kuruluşlara doğrudan veya dolaylı olarak destek ve teşvik sağlanmaktadır.Bu kapsamda, ülkemizde teknolojik yeniliklere dayalı rekabet gücünü artırmak ve ihracat yapmaya yönelik sanayi politikasını geliştirmek amacıyla yükseköğretim kurumlarıyla işbirliği yaparak teknolojik yenilikler üretmek, geliştirilen ürünlerin kalite ve standartlarını geliştirmek, etkinliğini artırmak, genç girişimcileri teşvik etmek, yenilikçi iş fikirlerinin ticarileştirilmesine olanak sağlamak, bölgedeki yeni mezunlar için iş imkânı yaratmak, üretim etkenlerinin bir araya getirilmek suretiyle ekonomik olanakların yeni değerlere dönüştürülmesini teşvik etmek, maliyetlerin düşürülerek bir mal veya hizmetin üretiminde elde edilen gelirin maliyetin çok üstünde olmasını sağlamak, daha fazla yabancı yatırımın ülkede yer almasını sağlayacak yapıyı oluşturmak amacıyla 4691 sayılı TGB Kanunu çıkarılmıştır.Tez çalışmamızda 4691 Sayılı Kanun ile Teknoloji Geliştirme Bölgelerinde faaliyet gösterecek vergi mükelleflerine sağlanan vergi teşvikleri ve bu teşvik düzenlemeleri paralelinde araştırma geliştirme faaliyetleri ile ilgili olarak yapılacak muhasebeleştirme işlemleri uygulamalar ile anlatılmıştır.
As in the countries, which are investing in technology and economic growth, such as the USA, Germany and China, Turkey aims to increase its share in GDP with respecto to its economic growth targets as well. Accordingly, many regulations have been brought into action in Turkey. In light of these regulations, support and incentives are provided directly or indirectly to institutions and organizations carrying out R&D studies.In this regard, TGB Law No. 4691 was enacted in order to increase the competitiveness based on technological innovations in our country and to develop the industrial policy for export by cooperating with higher education institutions, to produce technological innovations, to improve the quality and standards of the developed products, to increase efficiency, to encourage young entrepreneurs, to enable the commercialization of innovative business ideas, to create employment opportunities for new graduates, to encourage the conversion of economic factors into new values by combining production factors, to ensure that the revenue is far above the cost, which is generated from the production of the good and services by reducing the production costs, and and to create a structure that will allow more foreign investments to enter the country. In our studies, the tax incentives provided to taxpayers who will operate in Technology Development Zones in accordance with the Law No. 4691, and the accounting procedures to be carried out with respect to research and development activities in line with with these incentive regulations are demonstrated with the related applications.
As in the countries, which are investing in technology and economic growth, such as the USA, Germany and China, Turkey aims to increase its share in GDP with respecto to its economic growth targets as well. Accordingly, many regulations have been brought into action in Turkey. In light of these regulations, support and incentives are provided directly or indirectly to institutions and organizations carrying out R&D studies.In this regard, TGB Law No. 4691 was enacted in order to increase the competitiveness based on technological innovations in our country and to develop the industrial policy for export by cooperating with higher education institutions, to produce technological innovations, to improve the quality and standards of the developed products, to increase efficiency, to encourage young entrepreneurs, to enable the commercialization of innovative business ideas, to create employment opportunities for new graduates, to encourage the conversion of economic factors into new values by combining production factors, to ensure that the revenue is far above the cost, which is generated from the production of the good and services by reducing the production costs, and and to create a structure that will allow more foreign investments to enter the country. In our studies, the tax incentives provided to taxpayers who will operate in Technology Development Zones in accordance with the Law No. 4691, and the accounting procedures to be carried out with respect to research and development activities in line with with these incentive regulations are demonstrated with the related applications.