{"id":14922,"date":"2017-11-10T09:21:44","date_gmt":"2017-11-10T09:21:44","guid":{"rendered":"http:\/\/atif.unaldi.org\/blog\/2017\/11\/10\/teknokentlerde-patent-cikmazi\/"},"modified":"2017-11-10T09:21:44","modified_gmt":"2017-11-10T09:21:44","slug":"teknokentlerde-patent-cikmazi","status":"publish","type":"post","link":"https:\/\/atif.unaldi.org\/blog\/2017\/11\/10\/teknokentlerde-patent-cikmazi\/","title":{"rendered":"Teknokentlerde \u2018patent\u2019 \u00e7\u0131kmaz\u0131"},"content":{"rendered":"<p><strong>Bakanlar Kurulu karar\u0131 ile teknokentlerde faaliyet g\u00f6steren \u015firketlerin, gayri maddi haklar\u0131n sat\u0131\u015f\u0131ndan elde etti\u011fi gelirin kurumlar vergisinden istisna olmas\u0131 i\u00e7in \u2018patent\u2019 \u015fart\u0131 getirildi. Patent alma s\u00fcresinin 2-3 y\u0131l\u0131 buldu\u011fu T\u00fcrkiye\u2019de m\u00fckelleflerin ciddi finansman y\u00fck\u00fc ile kar\u015f\u0131la\u015faca\u011f\u0131 belirtiliyor. KPMG T\u00fcrkiye Vergi \u015eirket Orta\u011f\u0131 Emrah Ak\u0131n kazan\u00e7 istisnas\u0131n\u0131n, patentin al\u0131nmas\u0131 yerine patent ba\u015fvurusuna ba\u011flanmas\u0131 halinde teknoloji \u015firketlerinin rahat nefes alaca\u011f\u0131n\u0131 kaydetti.<\/strong><br \/>\nTeknoloji ve Ar-Ge a\u00e7\u0131s\u0131ndan inovasyonun merkezi say\u0131lan teknokentlerle ilgili yap\u0131lan son d\u00fczenleme soru i\u015faretlerine neden oldu. Teknokentlerde faaliyet g\u00f6steren \u015firketlerin kazan\u00e7lar\u0131na ili\u015fkin istisnay\u0131 d\u00fczenleyen Bakanlar Kurulu karar\u0131n\u0131n \u2018patent\u2019 \u015fart\u0131 getirmesi, sekt\u00f6r\u00fc hareketlendirdi. KPMG T\u00fcrkiye Vergi \u015eirket Orta\u011f\u0131 Emrah Ak\u0131n 19 Ekim 2017\u2019de y\u00fcr\u00fcrl\u00fc\u011fe giren karar\u0131 ve olas\u0131 etkilerini de\u011ferlendirdi.<br \/>\nUluslararas\u0131 ticarette rekabet edebilmek i\u00e7in teknoloji ve Ar-Ge yo\u011fun \u00fcr\u00fcnlerin \u00f6nemine de\u011finen Ak\u0131n, \u201c\u00dclkemizde bu alanda yap\u0131lan \u00e7al\u0131\u015fmalar\u0131 desteklemek amac\u0131yla sa\u011flanan bir\u00e7ok te\u015fvik ve destek oldu\u011fu s\u00f6ylenebilir. Bu te\u015fvik veya desteklerin yeterli olup olmad\u0131\u011f\u0131 tart\u0131\u015f\u0131l\u0131rken teknokentlerde faaliyet g\u00f6steren \u015firketlerin elde ettikleri kazan\u00e7lara ili\u015fkin istisnay\u0131 d\u00fczenleyen Bakanlar Kurulu karar\u0131 baz\u0131 endi\u015felere neden oldu\u201d dedi.<br \/>\nEmrah Ak\u0131n, yeni d\u00fczenlemeyi \u015f\u00f6yle anlatt\u0131:<br \/>\n\u201cYeni d\u00fczenleme ile b\u00f6lgede faaliyette bulunan \u015firketlerin kazan\u00e7lar\u0131n\u0131n; gayri maddi haklar\u0131n sat\u0131\u015f\u0131, devri veya kiralanmas\u0131ndan elde edilmesi halinde, bu kazan\u00e7lar\u0131n gelir veya kurumlar vergisinden istisna olabilmesi i\u00e7in haklar\u0131n niteli\u011fine g\u00f6re patent veya fonksiyonel olarak patente e\u015fde\u011fer belgelere ba\u011flanmas\u0131 gerekiyor.<br \/>\nSon 5 y\u0131lda gayri maddi hak sat\u0131\u015f\u0131ndan ortalama 30 milyon TL \u00fczeri kazan\u00e7 elde eden ve ba\u011fl\u0131 oldu\u011fu gruba ait \u015firketler dahil 200 milyon TL&#8217;yi a\u015fan cirosu olan \u015firketler i\u00e7in patent kriteri yerine Bilim, Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131&#8217;ndan al\u0131nan proje bitirme belgesi istisna uygulamas\u0131 i\u00e7in yeterli kabul ediliyordu. \u0130stisna uygulamas\u0131yla ilgili d\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle teknokent kazan\u00e7 istisnas\u0131 uygulanamaz hale gelir mi sorusu \u00f6ne \u00e7\u0131kt\u0131.\u201d<br \/>\n<strong>Patent 2-3 y\u0131lda al\u0131n\u0131yor<\/strong><br \/>\nEmrah Ak\u0131n, gayri maddi haklar\u0131n patent veya fonksiyonel olarak patente e\u015fde\u011fer belgelere ba\u011flanmas\u0131yla ortaya \u00e7\u0131kacak sorunlar\u0131 \u015f\u00f6yle s\u0131ralad\u0131:<br \/>\n\u201cT\u00fcrkiye&#8217;de patent alma s\u00fcresi 2-3 y\u0131l\u0131 buluyor. Konu teknoloji olunca 2-3 y\u0131ll\u0131k s\u00fcre\u00e7 onlarca y\u0131la isabet ediyor asl\u0131nda. Bug\u00fcn \u00fcretti\u011finiz bir teknolojinin patentini ald\u0131\u011f\u0131n\u0131zda o \u00fcr\u00fcn eskimi\u015f; yerine yeni bir teknoloji bile gelmi\u015f olabilir. Durum b\u00f6yle olunca da \u015firketlerin ortaya \u00e7\u0131kard\u0131klar\u0131 gayri maddi haklar\u0131n patentini almadan m\u00fc\u015fterilerine kulland\u0131rmaya ba\u015flamas\u0131 gerekiyor.<br \/>\nProblem de tam bu noktada ortaya \u00e7\u0131k\u0131yor. Patent ba\u015fvurusu ile kullan\u0131m haklar\u0131n\u0131n devredilebilmesine ra\u011fmen istisnadan ancak patenti ald\u0131ktan sonra yararlanmak m\u00fcmk\u00fcn olabiliyor. Dolay\u0131s\u0131yla \u015firketler geliri yazd\u0131ktan ancak 2-3 y\u0131l sonra istisnadan yararlanabiliyor. \u00d6denen vergiyi iade alman\u0131n ortalama 1 y\u0131l s\u00fcrece\u011fi g\u00f6z \u00f6n\u00fcnde tutulursa m\u00fckellefler a\u00e7\u0131s\u0131ndan ciddi bir finansman y\u00fck\u00fcn\u00fcn ortaya \u00e7\u0131kaca\u011f\u0131n\u0131 s\u00f6yleyebiliriz.\u201d<br \/>\n<strong>Ba\u015fvuru yeterli say\u0131ls\u0131n<\/strong><br \/>\nEmrah Ak\u0131n teknokent yat\u0131r\u0131mlar\u0131n\u0131 olumsuz etkileyebilecek bu karar\u0131n, patent kriterinde yap\u0131lacak bir d\u00fczeltme ile a\u015f\u0131labilece\u011fini kaydetti. Ak\u0131n, \u201cBu \u00e7er\u00e7evede kazan\u00e7 istisnas\u0131n\u0131n patent al\u0131nmas\u0131 yerine patent ba\u015fvurusuna ba\u011flanmas\u0131 ve patentin al\u0131namad\u0131\u011f\u0131 durumda kurumlar vergisi beyannamesinin d\u00fczeltilmesine izin verilmesi daha uygun olabilir. Ayr\u0131ca patente tabi i\u015f say\u0131s\u0131 ve patent alma s\u00fcrelerin g\u00f6z \u00f6n\u00fcne al\u0131nd\u0131\u011f\u0131nda gerek mevcut durumda gerekse istisnan\u0131n patent ba\u015fvurusuna ba\u011fland\u0131\u011f\u0131 durumda onlarca d\u00fczeltme beyannamesi vermek gerekebilece\u011fi de g\u00f6z \u00f6n\u00fcne al\u0131nmal\u0131\u201d dedi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bakanlar Kurulu karar\u0131 ile teknokentlerde faaliyet g\u00f6steren \u015firketlerin, gayri maddi haklar\u0131n sat\u0131\u015f\u0131ndan elde etti\u011fi gelirin kurumlar vergisinden istisna olmas\u0131 i\u00e7in \u2018patent\u2019 \u015fart\u0131 getirildi. Patent alma s\u00fcresinin 2-3 y\u0131l\u0131 buldu\u011fu T\u00fcrkiye\u2019de m\u00fckelleflerin ciddi finansman y\u00fck\u00fc ile&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-14922","post","type-post","status-publish","format-standard","hentry","category-blogum"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Teknokentlerde \u2018patent\u2019 \u00e7\u0131kmaz\u0131 - At\u0131f \u00dcnald\u0131 | Yaz\u0131lar ve Yay\u0131n Ar\u015fivi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/atif.unaldi.org\/blog\/2017\/11\/10\/teknokentlerde-patent-cikmazi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Teknokentlerde \u2018patent\u2019 \u00e7\u0131kmaz\u0131 - At\u0131f \u00dcnald\u0131 | Yaz\u0131lar ve Yay\u0131n Ar\u015fivi\" \/>\n<meta property=\"og:description\" content=\"Bakanlar Kurulu karar\u0131 ile teknokentlerde faaliyet g\u00f6steren \u015firketlerin, gayri maddi haklar\u0131n sat\u0131\u015f\u0131ndan elde etti\u011fi gelirin kurumlar vergisinden istisna olmas\u0131 i\u00e7in \u2018patent\u2019 \u015fart\u0131 getirildi. 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