TMS 20 STANDARDINDAKİ DEVLET TEŞVİKLERİ İLE TÜRKİYE'DE YENİ TEŞVİK SİSTEMİNDE YATIRIMA SAĞLANAN DESTEKLERİN MUHASEBE VE VERGİ AÇISINDAN İNCELENMESİ

Marmara Üniversitesi øø%)'HUJLVL YIL 2010&ø/7;;IX, SAYI II, S. 431-453 70667$1'$5',1'$.ø'(9/(77(ù9ø./(5øø/( 7h5.ø<(¶'( <(1ø7(ù9ø.6ø67(0ø1'( YATIRIMA 6$ö/$1$1'(67(./(5ø1 08+$6(%(9(9(5*ø $d,6,1'$1ø1&(/(10(6ø gPHU7(.ù(1 Özet 'HYOHWWHúYL÷LJHOLúPHNWHRODQONHOHULQ\DSÕVDO|]HOOLNOHULQGHQND\QDNODQDQ SUREOHPOHU VHEHEL\OH ILQDQVPDQ VRUXQODUÕQÕ D]DOWPDN LoLQ GHYOHW WDUDIÕQGDQ VD÷ODQDQ \DUGÕPODUGÕU 'HYOHW EX \DUGÕPODUÕQÕ LúOHWPHOHUH ELU WDNÕP |]HQGLUPHOHU VD÷OD\DUDN VXQPDNWD YH LúOHWPHOHUL \DWÕUÕP \DSPD\D \|QOHQGLUPHNWHGLU øúOHWPHOHU EX DPDoOD \DSWÕNODUÕ \DWÕUÕPODUÕQÕQ VRQXFXQGD GHYOHW WDUDIÕQGDQ WHúYLN DPDoOÕ olarak verilen \DQDNLWGHVWH÷LDOPDNWD\DQDNGHEHQ]HUYDUOÕNDOPDNWD\DGDGDKD az vergi ödemektedirler. dDOÕúPDQÕQ DPDFÕ LúOHWPHOHULQ GHYOHW WHúYLNOHULQGHQ ID\GDODQPDVÕ durumunda PDOL WDEORODUGD UDSRUODPDQÕQ YH PXKDVHEHOHúWLUPHQLQ QDVÕO \DSÕODFD÷ÕQÕ Lncelemektir. dDOÕúPDGD 706  VWDQGDUGÕQGD \HU DODQ GHYOHW WHúYLNOHUL LOH \HQL WHúYLN VLVWHPL NDSVDPÕQGDNL \DWÕUÕPD VD÷ODQDQ GHVWHNOHULQ PXKDVHEHOHúWLULOPHOHUL|UQHNOHUOHDoÕNODQPÕúWÕU Anahtar Kelimeler: 'HYOHW7HúYL÷L0XKDVHEH9HUJL Mehmet Akif Ersoy Üniversitesi, Meslek Yüksekokulu, Yrd. Doç. Dr., 431 Yard. Doç. Dr. gPHU7(.ù(1 INVESTIGATION OF GOVERMENT SUBSIDIES IN TMS 20 STANDARTS AND SUPPORTS PROVIDED TO INVESTMENT IN SUBSIDIES SYSTEM IN TURKEY ACCORDING TO THE ACCOUNTING AND TAX Abstract The government subsidies are the supports provided by the government in order to reduce the financial problems occured as a result of situations of structural features of the developing countries. The government offers these subsidies to establishments by providing some encourages and orientates them to invest. At the end of their investments, the establishments are given either cash support aims to encouragement or estate similar to cash by the government or they pay less tax. . The aim of this study is to review how to show the reports and accountings in the financial table in the case of giving subsidies to the establishments. In the study, the government subsidies in TMS 20 Standart and accounting of supports provided to investment in new encouragement system were explained with examples. Keywords: Government subsidies, Accounting, Tax 1. *LULú (NRQRPLN OLWHUDWUGH WHúYLN NDYUDPÕ EHOLUOL HNRQRPLN YH VRV\DO IDDOL\HWOHULQ GL÷HUOHULQH RUDQOD GDKD ID]OD YH KÕ]OÕ JHOLúPHVLQL VD÷ODPDN DPDFÕ\OD NDPXWDUDIÕQGDQoHúLWOL\|QWHPOHUOHYHULOHQQDNGLYHYH\DJD\ULQDNGLGHVWHN\DUGÕP ve özendirmeleURODUDNWDQÕPODQPDNWDGÕU 1. 7UNL\H GH \ÕOODUGÕU GHYOHW WDUDIÕQGDQ YHULOHQ WHúYLNOHU LúOHWPHOHULQ JHOLúPHVLQL|QHPOLRUDQGDGHVWHNOHPHNWHGLU 'HYOHW WHúYLNOHULQLQ PXKDVHEHOHúWLULOPHVL YH GHYOHW \DUGÕPODUÕQÕQ DoÕNODQPDVÕ VWDQGDUGÕ WHúYLN YH \DUGÕPODUGDQ VD÷ODQDQ ID\GDQÕQ UDSRUODQPDVÕ \ROX\ODLúOHWPHQLQJHUoHNSHUIRUPDQVÕQÕQ|OoOHELOPHVLQLYHLúOHWPHQLQJHUHNGL÷HU G|QHPOHUL LOH JHUHNVH GH IDUNOÕ LúOHWPHOHUOH NÕ\DVODQDELOPHVLQL VD÷ODPD\Õ DPDoODPDNWDGÕU hUHWLP YH LVWLKGDPÕ GROD\ÕVÕ\OD \DWÕUÕPODUÕ DUWWÕUPDN DPDFÕ\OD ONHPL]GH \DWÕUÕPODU GHYOHW GHVWHNOHUL LOH WHúYLN HGLOPHNWHGLU <HQL WHúYLN VLVWHPLQH LOLúNLQ RODUDN <DWÕUÕPODUGD 'HYOHW <DUGÕPODUÕ +DNNÕQGDNL %DNDQODU .XUXOX .DUDUÕ WDULKLQGH5HVPL*D]HWHGH\D\ÕPODQDUDN\UUO÷HJLUPLúWLU%XkDUDUÕQ DPDFÕ NDONÕQPD SODQODUÕ YH \ÕOOÕN SURJUDPODUGD |QJ|UOHQ KHGHIOHU LOH XOXVODUDUDVÕ DQODúPDODUD X\JXQ RODUDN WDVDUUXIODUÕ NDWPD GH÷HUL \NVHN \DWÕUÕPODUD \|QOHQGLUPHN UHWLPL YH LVWLKGDPÕ DUWWÕUPDN \DWÕUÕP H÷LOLPLQLQ GHYDPOÕOÕ÷ÕQÕ YH 1 &HQN 8/8 7UNL\H¶GH 8\JXODQDQ 7HúYLNOHU YH <DEDQFÕ 6HUPD\H http://www.muhasebenet.net/mh_1605_turkiye%20de%20uygulanan%20tesvikler%20v e%20yabanci%20sermaye.html, (ULúLP7DULKL   432 sürdürülebilir kalNÕQPD\ÕVD÷ODPDNXOXVODUDUDVÕUHNDEHWJFQDUWWÕUDFDNWHNQRORML YH DUDúWÕUPD-JHOLúWLUPH LoHUL÷L \NVHN E\N |OoHNOL \DWÕUÕPODUÕ |]HQGLUPHN GR÷UXGDQ\DEDQFÕ\DWÕUÕPODUÕDUWWÕUPDNE|OJHVHOJHOLúPLúOLNIDUNOÕOÕNODUÕQÕJLGHUPHN çevre korumaya yönelik yaWÕUÕPODU LOH DUDúWÕUPD YH JHOLúWLUPH IDDOL\HWOHULQL desteklemektir 2. 'HYOHW7HúYLNOHUL 'HYOHW WHúYLNOHUL EHOLUOL |]HOOLNOHUH VDKLS GHYOHW \DUGÕPODUÕ ROXS GHVWHN VEYDQVL\RQYH\DSULPRODUDNGDLIDGHHGLOPHNWHGLU'HYOHWWHúYLNOHULSDUDVDOGHYOHW teúYLNOHUL SDUDVDO ROPD\DQ GHYOHW WHúYLNOHUL JHOLUH LOLúNLQ WHúYLNOHU JLGHU YH ]DUDUODUÕQ NDUúÕODQPDVÕ DPDFÕ\OD \DSÕODQ WHúYLNOHU YH YDUOÕNODUD LOLúNLQ WHúYLNOHU olmak üzere EHú JUXED D\UÕOPDNWDGÕU 3. 3DUDVDO GHYOHW WHúYLNOHUL LúOHWPHOHULQ NXOODQPDVÕ için QDNLW YH\D QDNGH EHQ]HU YDUOÕNODUÕQ LúOHWPHOHUH WUDQVIHU HGLOPHVL DPDFÕ\ODJHUoHNOHúWLULOHQWHúYLNúHNOLGLU3Drasal olmayan devlet tHúYLNOHULEir devlet WHúYL÷L LúOHWPHQLQ NXOODQPDVÕ DPDFÕ\OD YHULOHQ DUVD YH\D GL÷HU ND\QDNODU JLEL parasal olmayan tHúYLNOHU úHNOLQGH GH RODELOLU %|\OH GXUXPODUGD, WHúYLN NRQXVX SDUDVDO ROPD\DQ YDUOÕ÷ÕQ JHUoH÷H X\JXQ GH÷HULQLQ EHOLUOHQPHVL JHUHNPHNWHGLU 7HúYL÷LQ YH YDUOÕ÷ÕQ EHOLUOHQHQ JHUoH÷H X\JXQ GH÷HU LOH ILQDQVDO WDEORODUD ND\GHGLOPHVLJHQHOX\JXODPDGÕU%D]ÕGXUXPODUGDL]OHQHQDOWHUQDWLI\|QWHPYDUOÕN YH WHúYL÷LQ QRPLQDO GH÷HUL ]HULQGHQ ND\GHGLOPHVLGLU 4. *HOLUH LOLúNLQ WHúYLNOHU iúOHWPHOHULQ JHOLU HOGH HWPHVL LoLQ NDWODQPÕú ROGX÷X JLGHUOHUL NDUúÕODPDN DPDFÕ\OD \DSÕODQ\DUGÕPODUEXNDSVDPGDLIDGHHGLOPHNWHGLU GLGHUYH]DUDUODUÕQNDUúÕODQPDVÕ DPDFÕ\OD \DSÕODQ WHúYLNOHU LúOHWPHOHULQ KHUKDQJL ELU UQ UHWHELOPHOHUL LoLQ NDWODQPÕúROGXNODUÕPDOL\HWOHULNDUúÕODPDNDPDFÕ\OD\DSÕODQ\DUGÕPODUGÕU9DUOÕNODUD LOLúNLQWHúYLNOHULúOHWPHOHUIDDOL\HWOHULQLVUGUHELOPHOHULLoLQPDGGLGXUDQYDUOÕNODUD JHUHNVLQLP GX\PDNWDGÕUODU øúOHWPHOHULQ JHUHNVLQLP GX\GXNODUÕ EX PDGGL GXUDQ YDUOÕNODUÕQ GHYOHWLQEHOLUOHGL÷LNRúXOODUoHUoHYHVLQGHWHPLQHGLOPHsidir. <HQL7HúYLN6LVWHPLLOH<DWÕUÕPODUD6D÷ODQDQ'HVWHNOHUYH 7HúYLN EdileQ<DWÕUÕP&LQVOHUL <DWÕUÕPODUÕQ EX NDUDU NDSVDPÕQGDNL GHVWHN XQVXUODUÕQGDQ \DUDUODQDELOPHVL için; makro ekonomik programlar, arz-talep dengesi, sektörel, malî ve teknik GH÷HUOHQGLUPHOHU oHUoHYHVLQGH SURMHQLQ X\JXQ J|UOPHVL YH WHúYLN EHOJHVL düzenlenmesi gerekmektedir. Bu bölümde, 16.07.2009 tarihinde Resmi Gazete’GH \D\ÕPODQDQ %DNDQODU .XUXOX .DUDUÕ LOH  WDULKLQGH 5HVPL *D]HWH’GH \D\ÕPODQDQ NDUDUÕQ X\JXODQPDVÕQD LOLúNLQ WHEOL÷ GR÷UXOWXVXQGD \DWÕUÕPODUD VD÷ODQDQ GHVWHNOHU \DWÕUÕP WHúYLN X\JXODPDVÕQGD E|OJHOHU \DWÕUÕPÕQ VUHVL YH WDPDPODPD YL]HVL LOH WHúYLN edilen \DWÕUÕPFLQVleri incelenecektir. 2 <DWÕUÕPODUGD 'HYOHW <DUGÕPODUÕ +DNNÕQGDNL %DNDQODU .XUXOX .DUDUÕ  WDULK VD\ÕOÕT.C. Resmi Gazete), s.1. 3 7UNL\H0XKDVHEH6WDQGDUWODUÕ.XUXOX706'HYOHW7HúYLNOHULQLQ0XKDVHEHOHúWLULOPHVL YH'HYOHW (...truncated)