09.01.2023 Tarih ve 6652 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 Uyar\u0131nca 8\/2\/2008 tarihli ve 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun kapsam\u0131nda kurulan ve a\u015fa\u011f\u0131da belirtilen g\u00f6stergelerden herhangi birinde bir \u00f6nceki y\u0131la g\u00f6re en az % 20 art\u0131\u015f sa\u011flayan Ar-Ge veya tasar\u0131m merkezlerinde, o y\u0131l yap\u0131lan Ar-Ge ve yenilik veya tasar\u0131m harcamalar\u0131n\u0131n bir \u00f6nceki y\u0131la g\u00f6re art\u0131\u015f tutar\u0131n\u0131n %50\u2019si, 31\/12\/2028 tarihine kadar, 13\/6\/2006 tarihli ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununun 10 uncu maddesine g\u00f6re kurum kazanc\u0131n\u0131n tespitinde indirim konusu yap\u0131l\u0131r.<\/p>\n\n\n\n
a) Ar-Ge veya tasar\u0131m harcamas\u0131n\u0131n toplam ciro i\u00e7indeki pay\u0131.<\/p>\n\n\n\n
b) Tescil edilen ulusal veya uluslararas\u0131 patent say\u0131s\u0131.<\/p>\n\n\n\n
c)Uluslararas\u0131 destekli proje say\u0131s\u0131.<\/p>\n\n\n\n
\u00e7) Ar-Ge merkezlerinde lisans\u00fcst\u00fc dereceli ara\u015ft\u0131rmac\u0131 say\u0131s\u0131n\u0131n toplam Ar-Ge personeli say\u0131s\u0131na oran\u0131.<\/p>\n\n\n\n
d) Tasar\u0131m merkezlerinde lisans\u00fcst\u00fc dereceli tasar\u0131mc\u0131 say\u0131s\u0131n\u0131n toplam tasar\u0131m personeli say\u0131s\u0131na oran\u0131.<\/p>\n\n\n\n
e) Ar-Ge merkezlerinde toplam ara\u015ft\u0131rmac\u0131 say\u0131s\u0131n\u0131n toplam Ar-Ge personeli say\u0131s\u0131na oran\u0131.<\/p>\n\n\n\n
f) Tasar\u0131m merkezlerinde toplam tasar\u0131mc\u0131 say\u0131s\u0131n\u0131n toplam tasar\u0131m personeli say\u0131s\u0131na oran\u0131.<\/p>\n\n\n\n
g) Ar-Ge veya tasar\u0131m faaliyeti sonucu ortaya \u00e7\u0131kan yeni \u00fcr\u00fcnlerden elde edilen cironun toplam ciroya oran\u0131.<\/p>\n","protected":false},"excerpt":{"rendered":"
09.01.2023 Tarih ve 6652 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 Uyar\u0131nca 8\/2\/2008 tarihli ve 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun kapsam\u0131nda kurulan ve a\u015fa\u011f\u0131da belirtilen g\u00f6stergelerden herhangi birinde bir \u00f6nceki y\u0131la g\u00f6re en az % 20 art\u0131\u015f sa\u011flayan Ar-Ge veya tasar\u0131m merkezlerinde, o y\u0131l yap\u0131lan Ar-Ge ve yenilik veya tasar\u0131m harcamalar\u0131n\u0131n bir \u00f6nceki y\u0131la […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-1487","post","type-post","status-publish","format-standard","hentry","category-karar"],"yoast_head":"\n