{"id":11,"date":"2022-01-30T12:49:00","date_gmt":"2022-01-30T09:49:00","guid":{"rendered":"http:\/\/ec2-52-3-242-172.compute-1.amazonaws.com\/2015\/12\/21\/how-can-i-trust-a-man-who-wont-eat-a-good-old-fashioned-american-hotdog\/"},"modified":"2024-03-26T15:03:05","modified_gmt":"2024-03-26T12:03:05","slug":"sirket-turleri-nelerdir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/","title":{"rendered":"\u015eirket T\u00fcrleri ve \u00d6zellikleri Nelerdir? | Hangi \u015eirket T\u00fcr\u00fc Daha Avantajl\u0131?"},"content":{"rendered":"\n<p><span style=\"font-weight: 400;\">Ticari hayat\u0131n ihtiya\u00e7lar\u0131na g\u00f6re d\u00fczenlenen \u015firket t\u00fcrleri \u00f6zellikleri a\u00e7\u0131s\u0131ndan farkl\u0131l\u0131klar g\u00f6sterir. Firma kuracak ki\u015filerin; firmalar\u0131n\u0131 hangi \u015firket t\u00fcr\u00fcnde kurmalar\u0131 gerekti\u011fini, hangi \u015firket t\u00fcr\u00fcn\u00fcn ne gibi \u00f6zellikler bar\u0131nd\u0131rd\u0131\u011f\u0131n\u0131 ara\u015ft\u0131rmas\u0131 gerekir. Peki, \u015firket t\u00fcrleri nelerdir?<\/span><\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Sirket_Turleri_Nelerdir\" >\u015eirket T\u00fcrleri Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Anonim_Sirketler_AS\" >Anonim \u015eirketler (A.\u015e.)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Limited_Sirketler_LTD\" >Limited \u015eirketler (LTD.)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Sahis_Sirketleri\" >\u015eah\u0131s \u015eirketleri<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Basit_Usul\" >Basit Usul<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Isletme\" >\u0130\u015fletme<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Serbest_Meslek\" >Serbest Meslek<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Komandit_Sirketler\" >Komandit \u015eirketler<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Adi_Komandit_Sirket\" >Adi Komandit \u015eirket<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Sermayesi_Paylara_Bolunmus_Komandit_Sirket\" >Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirket<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Hangi_Is_Kolu_Hangi_Sirket_Turunu_Secmeli\" >Hangi \u0130\u015f Kolu Hangi \u015eirket T\u00fcr\u00fcn\u00fc Se\u00e7meli?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/#Mukellef_ile_Sirketinizi_Kurmak_Cok_Kolay\" >M\u00fckellef ile \u015eirketinizi Kurmak \u00c7ok Kolay!<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Turleri_Nelerdir\"><\/span>\u015eirket T\u00fcrleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ticaret Kanunu\u2019na g\u00f6re bir\u00e7ok \u015firket \u00e7e\u015fidi bulunmakla birlikte en \u00e7ok bilinen ve var olan \u015firket t\u00fcrleri; anonim \u015firketler (A.\u015e.), limited \u015firketler (LTD), \u015fah\u0131s \u015firketleri ve komandit \u015firketlerdir. Komandit \u015firketler kendi aras\u0131nda adi komandit ve sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit olarak ikiye ayr\u0131lmaktad\u0131r. \u015eah\u0131s \u015firketleri de kendi aras\u0131nda basit usul, i\u015fletme ve serbest meslek olarak \u00fc\u00e7e ayr\u0131l\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Anonim_Sirketler_AS\"><\/span>Anonim \u015eirketler (A.\u015e.)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/anonim-sirket-nedir-nasil-kurulur\/\"><span style=\"font-weight: 400;\">Anonim \u015firket<\/span><\/a><span style=\"font-weight: 400;\">, sermayesi belirli ve paylara b\u00f6l\u00fcnm\u00fc\u015f olan, bor\u00e7lar\u0131ndan dolay\u0131 yaln\u0131z malvarl\u0131\u011f\u0131yla sorumlu bulunan \u015firkettir. Pay sahipleri, sadece taahh\u00fct etmi\u015f olduklar\u0131 sermaye paylar\u0131 ile \u015firkete kar\u015f\u0131 sorumludur.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Anonim \u015firketler; asgari 250.000\u20ba sermaye ve asgari 1 ortakla kurulmal\u0131d\u0131r. \u00dcnvanlar\u0131nda \u2018Anonim \u015eirket\u2019 ibaresinin bulunmas\u0131 ve faaliyet konusunun g\u00f6sterilmesi zorunludur. Anonim \u015firketler, kanunen yasaklanmam\u0131\u015f her t\u00fcrl\u00fc ekonomik ama\u00e7 ve konular i\u00e7in kurulabilir. Bilan\u00e7o esas\u0131na g\u00f6re defter tutarlar.<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">\u015eirket ortaklar\u0131 \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 \u015firkete temin ettikleri sermaye kadar sorumlu olurken \u015firket, \u00fc\u00e7\u00fcnc\u00fc ki\u015filere kar\u015f\u0131 \u015firket varl\u0131\u011f\u0131 kadar s\u0131n\u0131rl\u0131 sorumludur. \u015eirket sermayesi e\u015fit paylara b\u00f6l\u00fcnm\u00fc\u015ft\u00fcr ve temel sermayenin ne kadar oldu\u011fu bellidir.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_Sirketler_LTD\"><\/span>Limited \u015eirketler (LTD.)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Sermaye<span style=\"font-weight: 400;\"> \u015firketi t\u00fcrlerinden biri olan<\/span> <a href=\"https:\/\/mukellef.co\/blog\/limited-sirket-nedir-nasil-kurulur\/\"><span style=\"font-weight: 400;\">limited \u015firket<\/span><\/a><span style=\"font-weight: 400;\">, bir veya daha \u00e7ok ger\u00e7ek veya t\u00fczel ki\u015fi taraf\u0131ndan bir ticaret unvan\u0131 alt\u0131nda kurulur. Limited \u015firketler asgari 510.000\u20ba sermaye ve asgari 1 ortakla kurulmal\u0131d\u0131r. Ortak say\u0131s\u0131 50 ki\u015fiyi ge\u00e7memelidir. \u00dcnvanlar\u0131nda \u2018Limited \u015eirket\u2019 ibaresinin bulunmas\u0131 ve faaliyet konusunun g\u00f6sterilmesi zorunludur. Ortaklar\u0131n koyacaklar\u0131 sermayenin en az 25\u20ba veya bunun katlar\u0131 olmas\u0131 gerekir.&nbsp;<\/span><\/p>\n\n\n\n<p>Limited \u015firket<span style=\"font-weight: 400;\"> ortaklar\u0131n\u0131n sorumluluklar\u0131, \u015firket bor\u00e7lar\u0131n\u0131 kapsamay\u0131p, ortaklar sadece taahh\u00fct ettikleri esas sermaye paylar\u0131n\u0131 \u00f6demekle ve \u015firket s\u00f6zle\u015fmesinde \u00f6ng\u00f6r\u00fclen ek \u00f6deme ve yan edim y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmekle y\u00fck\u00fcml\u00fcd\u00fcrler. Limited \u015firket, kanunen yasak olmayan her t\u00fcrl\u00fc ekonomik ama\u00e7 ve konu i\u00e7in kurulabilir. Bilan\u00e7o esas\u0131na g\u00f6re defter tutarlar.<\/span><\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1000\" height=\"548\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/sirket-turleri.jpg\" alt=\"\u015firket t\u00fcrleri\" class=\"wp-image-7055\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/sirket-turleri.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/sirket-turleri-300x164.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/sirket-turleri-768x421.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketleri\"><\/span>\u015eah\u0131s \u015eirketleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">En az bir ki\u015finin kurucusu oldu\u011fu \u015fah\u0131s \u015firketinde, t\u00fcm kurucular s\u0131n\u0131rs\u0131z sorumlulu\u011fa sahiptirler. T\u00fczel bir ki\u015filiktir. \u015eirket sahipleri, \u015firket i\u00e7erisindeki gelir gider ve bor\u00e7lara t\u00fcm mal varl\u0131klar\u0131yla sorumludurlar. K\u0131sa s\u00fcrede kurulabilen \u015fah\u0131s \u015firketleri, kapanmas\u0131 da kolay olan bir \u015firket t\u00fcr\u00fcd\u00fcr. \u015eah\u0131s \u015firketleri kendi aralar\u0131nda \u00fc\u00e7e ayr\u0131lmaktad\u0131r<\/span>;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Basit usul<\/span><\/li>\n\n\n\n<li>\u0130<span style=\"font-weight: 400;\">\u015fletme<\/span><\/li>\n\n\n\n<li>S<span style=\"font-weight: 400;\">erbest meslek<\/span><\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Basit_Usul\"><\/span>Basit Usul<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><span style=\"font-weight: 400;\">Basit usulde ticari kazan\u00e7, bir defterin kapat\u0131ld\u0131\u011f\u0131 hesap d\u00f6nemi i\u00e7erisinde elde edilen gelir, gider ve sat\u0131lan \u00fcr\u00fcnlerin al\u0131\u015f tutarlar\u0131 aras\u0131ndaki olumlu farkl\u0131l\u0131kt\u0131r. Basit usule uyabilmek ve yararlanabilmek i\u00e7in baz\u0131 \u015fartlar s\u00f6z konusudur. Basit usulden yararlanabilmek i\u00e7in, <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Gelir Vergisi Kanunu<\/a> ile belirtilen \u015fu \u015fartlara sahip olmak gerekir:<\/span><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Kendi i\u015finde bilfiil \u00e7al\u0131\u015fmas\u0131 ya da bulunmas\u0131,<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u0130nternet \u00fczerinden sat\u0131\u015f yapmamas\u0131,<\/span><\/li>\n\n\n\n<li>\u0130\u015fyeri m\u00fclkiyeti i\u015fyeri sahibine ait ise emsal kira bedelinin, kiralanm\u0131\u015f olmas\u0131 halinde ise y\u0131ll\u0131k kira bedeli toplam\u0131n\u0131n, 2024 y\u0131l\u0131 i\u00e7in; b\u00fcy\u00fck\u015fehirlerde 55.000\u20ba\u2018yi, di\u011fer yerlerde ise 34.000\u20ba\u2018yi a\u015fmamas\u0131,<\/li>\n\n\n\n<li>Al\u0131m-sat\u0131m i\u015fi ile u\u011fra\u015fanlar i\u00e7in; sat\u0131n ald\u0131klar\u0131 mallar\u0131 oldu\u011fu gibi veya i\u015fledikten sonra satanlar\u0131n y\u0131ll\u0131k al\u0131m tutarlar\u0131n\u0131n; 2024 y\u0131l\u0131 i\u00e7in 690.000\u20ba\u2018yi veya y\u0131ll\u0131k sat\u0131\u015f tutar\u0131n\u0131n 1.100.000\u20ba\u2018yi a\u015fmamas\u0131,<\/li>\n\n\n\n<li>Hizmet i\u015fleri ile u\u011fra\u015fanlar i\u00e7in bir y\u0131l i\u00e7inde elde ettikleri gayri safi i\u015f has\u0131lat\u0131n\u0131n 2024 y\u0131l\u0131 i\u00e7in 340.000\u20ba\u2018yi a\u015fmamas\u0131,<\/li>\n\n\n\n<li>Hem al\u0131m sat\u0131m hem de hizmet faaliyetlerinin bir arada yap\u0131lmas\u0131 halinde y\u0131ll\u0131k sat\u0131\u015f tutar\u0131 ile i\u015f has\u0131lat\u0131 toplam\u0131n\u0131n 2024 y\u0131l\u0131 i\u00e7in 690.000\u20ba\u2018yi a\u015fmamas\u0131 gereklidir.<\/li>\n<\/ul>\n\n\n\n<p>Basit usule tabi olman\u0131n sa\u011flad\u0131\u011f\u0131 ba\u015fl\u0131ca kolayl\u0131klar \u015fu \u015fekildedir;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><span style=\"font-weight: 400;\">Vergi tevkifat\u0131 yapma zorunlulu\u011fu yoktur.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">\u00dccret ve kira giderleri i\u00e7in muhtasar beyanname verilmez.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Gelirleri \u00fczerinden 3 ayda bir pe\u015fin olarak \u00f6denen ge\u00e7ici vergi beyannamesi verilmez.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\">Basit usule tabi m\u00fckelleflerin teslim ve hizmetleri KDV\u2019den istisnad\u0131r.<\/span><\/li>\n\n\n\n<li><span style=\"font-weight: 400;\"><a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a> Beyannamesi verilmez.<\/span><\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Isletme\"><\/span>\u0130\u015fletme<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><span style=\"font-weight: 400;\">\u0130lk defa i\u015fe ba\u015flayanlar ile yeniden i\u015fe ba\u015flayan firmalar y\u0131ll\u0131k i\u015f hacimlerine g\u00f6re her y\u0131l g\u00fcncellenen belli tutarlara kadar i\u015fletme hesab\u0131na g\u00f6re defter tutabilirler. Sermaye gerektirmeden ger\u00e7ek ki\u015filer taraf\u0131ndan kolay kurulabilen ve kapat\u0131labilen bir m\u00fckellefiyet t\u00fcr\u00fcd\u00fcr. Hesap d\u00f6nemi sonundaki mal mevcudunun de\u011feri has\u0131lata, hesap d\u00f6nemi ba\u015f\u0131ndaki mal mevcudu ise giderlere ilave olunur. Has\u0131lat sat\u0131\u015f tutarlar\u0131n\u0131 i\u00e7erir, giderler de d\u00f6nem i\u00e7i al\u0131\u015f tutarlar\u0131n\u0131 i\u00e7erir.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek\"><\/span>Serbest Meslek<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><span style=\"font-weight: 400;\">Serbest meslek faaliyeti, sermayeden \u00e7ok \u015fahsi mesaiye, ilmi veya mesleki bilgiye ya da ihtisasa dayanan ve ticari niteli\u011fi olmayan i\u015flerin i\u015fverene ba\u011fl\u0131 olmaks\u0131z\u0131n \u015fahsi sorumluluk alt\u0131nda kendi nam ve hesab\u0131na yap\u0131lmas\u0131d\u0131r. Serbest meslek erbab\u0131na \u00f6rnek vermek gerekirse; doktor, avukat, mimar, m\u00fchendis ve m\u00fc\u015favirleri sayabiliriz.<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Komandit_Sirketler\"><\/span>Komandit \u015eirketler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><span style=\"font-weight: 400;\">\u015eirket t\u00fcrlerinden biri olan <a href=\"https:\/\/mukellef.co\/blog\/komandit-sirket-nedir-hangi-belgeler-gerekli\/\">komandit \u015firketler<\/a> kendi aralar\u0131nda ikiye ayr\u0131l\u0131r<\/span>;<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Adi komandit \u015firket<\/li>\n\n\n\n<li>Sermayesi paylara b\u00f6l\u00fcnm\u00fc\u015f komandit \u015firket<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Adi_Komandit_Sirket\"><\/span>Adi Komandit \u015eirket<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><span style=\"font-weight: 400;\">Ticari i\u015fletmeyi ortak ticaret unvan\u0131 ile i\u015fletmek amac\u0131yla s\u00f6zle\u015fme yap\u0131lmas\u0131, \u015firketin alacaklar\u0131nda ortaklardan bir k\u0131sm\u0131n\u0131n s\u0131n\u0131rlanmam\u0131\u015f sorumluluklar\u0131 ve kalan di\u011fer k\u0131sm\u0131n\u0131n belli miktarda s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f sorumluluklar\u0131n\u0131n olmas\u0131, hak ehliyeti i\u015fletme konusuyla s\u0131n\u0131rl\u0131 ve t\u00fczel bir ki\u015fili\u011fe sahip olmas\u0131 gibi \u00f6zellikleri bulunan bir \u015firket t\u00fcr\u00fcd\u00fcr. Sorumlulu\u011fu s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015f ortaklar komanditer ortakt\u0131r, sorumlulu\u011fu s\u0131n\u0131rland\u0131r\u0131lmam\u0131\u015f ortaklara ise komandite ad\u0131 verilir. Esnaf d\u00fczeyini a\u015facak bir seviyede kazan\u00e7 sa\u011flayan ba\u011f\u0131ms\u0131z i\u015fletmeler olmal\u0131d\u0131rlar.&nbsp;Bu \u015firket t\u00fcr\u00fc do\u011frudan ticaretle u\u011fra\u015fmadan kazan\u00e7 sa\u011flamak isteyenler ve ticarete at\u0131lmak i\u00e7in sermaye gereksinimi duyan ki\u015filerin ortakla\u015fmas\u0131na olanak sa\u011flar.<\/span><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sermayesi_Paylara_Bolunmus_Komandit_Sirket\"><\/span>Sermayesi Paylara B\u00f6l\u00fcnm\u00fc\u015f Komandit \u015eirket<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><span style=\"font-weight: 400;\">Sermaye paylara b\u00f6l\u00fcnm\u00fc\u015ft\u00fcr ve komanditerler b\u00f6l\u00fcnm\u00fc\u015f olan bu paylar\u0131n anonim \u015firket paylar\u0131 gibi serbest\u00e7e devrini ger\u00e7ekle\u015ftirebilir. Paylara b\u00f6l\u00fcnen sermaye ve ortaklar\u0131ndan bir ya da birka\u00e7\u0131 \u015firket alacakl\u0131lar\u0131na kar\u015f\u0131 kollektif \u015firket orta\u011f\u0131 gibidir. Di\u011fer ortaklar ise anonim \u015firket pay sahibi gibi sorumludurlar.&nbsp;S\u00f6zle\u015fme esnas\u0131nda para haricinde sermaye koyanlar\u0131n t\u00fcm\u00fc kurucu say\u0131lmaktad\u0131r ve kurucular\u0131n say\u0131s\u0131 en az be\u015f ki\u015fi olmal\u0131d\u0131r. Kurucular aras\u0131nda en az bir ki\u015finin komandite olmas\u0131 gerekmektedir.<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hangi_Is_Kolu_Hangi_Sirket_Turunu_Secmeli\"><\/span>Hangi \u0130\u015f Kolu Hangi \u015eirket T\u00fcr\u00fcn\u00fc Se\u00e7meli?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">\u00c7ok say\u0131da bulunan \u015firket t\u00fcrleri ve i\u015f kollar\u0131, yap\u0131lacak ticari faaliyetlerin \u00f6zelliklerine g\u00f6re se\u00e7ilmesi gereken \u015firket t\u00fcr\u00fcn\u00fc belirlemektedir. \u015eirket t\u00fcrlerinde hangi \u00f6zelliklerin daha bask\u0131n oldu\u011funun ara\u015ft\u0131rmas\u0131 yap\u0131larak en do\u011fru \u015firket t\u00fcr\u00fc se\u00e7imi yap\u0131labilir. \u00d6rne\u011fin; bankac\u0131l\u0131k, sigortac\u0131l\u0131k, finansal kiralama benzeri ticari faaliyetlerin anonim \u015firket kurmalar\u0131 zorunluyken kanunen izin verilen her t\u00fcrl\u00fc i\u015f kolu limited \u015firket kurabilir.&nbsp;<\/span><\/p>\n\n\n\n<p><span style=\"font-weight: 400;\">Yat\u0131r\u0131mc\u0131lar\u0131n en \u00e7ok tercih etti\u011fi \u015firket t\u00fcrleri limited ve anonim \u015firketlerdir. Bunun en b\u00fcy\u00fck nedeni ticari risk ve i\u015f hacmidir. Fakat hen\u00fcz yeni bir giri\u015fimde bulunanlar i\u00e7in en avantajl\u0131 olan \u015firket t\u00fcrlerinden biri \u015fah\u0131s \u015firketidir. Bunun en b\u00fcy\u00fck nedeni ise vergi avantajlar\u0131d\u0131r. \u015eah\u0131s \u015firketlerinde \u015firket bor\u00e7lar\u0131 \u015firket ortaklar\u0131n\u0131n t\u00fcm mal varl\u0131klar\u0131 ile sorumlu tutulurken limited ve anonim \u015firketlerde bu sorumluluk \u015firketin kendisine aittir. <a href=\"https:\/\/mukellef.co\/tr\/sahis-sirketi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u015eah\u0131s \u015firketleri<\/a> di\u011fer \u015firket t\u00fcrlerine g\u00f6re daha kolay bir kuruluma sahip olup masraflar\u0131 da daha azd\u0131r.&nbsp;<\/span><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirketinizi_Kurmak_Cok_Kolay\"><\/span>M\u00fckellef ile \u015eirketinizi Kurmak \u00c7ok Kolay!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><span style=\"font-weight: 400;\">\u015eirketinizin kurulu\u015f s\u00fcrecinde ve kurulu\u015f sonras\u0131nda ihtiya\u00e7 duyabilece\u011finiz t\u00fcm hizmetler i\u00e7in M\u00fckellef\u2019i tercih edebilirsiniz. \u015eirketinizin finansal s\u00fcre\u00e7lerini oturdu\u011funuz yerden M\u00fckellef ile kolayca halledebilirsiniz. Online \u00d6n Muhasebe Program\u0131, e-Fatura, e-Serbest Meslek Makbuzu ve M\u00fckellef\u2019in sundu\u011fu di\u011fer hizmetlerden yararlanabilirsiniz. Daha detayl\u0131 bilgi almak i\u00e7in&nbsp;<\/span><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">t\u0131klay\u0131n\u0131z<\/span><\/a>.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-b66fc90d-3b02-45da-9951-e8458a98254b\">\n\t\t<span class=\"hs-cta-node hs-cta-b66fc90d-3b02-45da-9951-e8458a98254b\" id=\"b66fc90d-3b02-45da-9951-e8458a98254b\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/b66fc90d-3b02-45da-9951-e8458a98254b\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-b66fc90d-3b02-45da-9951-e8458a98254b\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/b66fc90d-3b02-45da-9951-e8458a98254b.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'b66fc90d-3b02-45da-9951-e8458a98254b', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Ticari hayat\u0131n ihtiya\u00e7lar\u0131na g\u00f6re d\u00fczenlenen \u015firket t\u00fcrleri \u00f6zellikleri a\u00e7\u0131s\u0131ndan farkl\u0131l\u0131klar g\u00f6sterir. Firma kuracak ki\u015filerin; firmalar\u0131n\u0131 hangi \u015firket t\u00fcr\u00fcnde kurmalar\u0131 gerekti\u011fini, hangi \u015firket t\u00fcr\u00fcn\u00fcn ne gibi \u00f6zellikler bar\u0131nd\u0131rd\u0131\u011f\u0131n\u0131 ara\u015ft\u0131rmas\u0131 gerekir. Peki, \u015firket t\u00fcrleri nelerdir? \u015eirket T\u00fcrleri Nelerdir? Ticaret Kanunu\u2019na g\u00f6re bir\u00e7ok \u015firket \u00e7e\u015fidi bulunmakla birlikte en \u00e7ok bilinen ve var olan \u015firket t\u00fcrleri; anonim \u015firketler (A.\u015e.), &#8230;<\/p>\n","protected":false},"author":3,"featured_media":7051,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[66],"tags":[],"class_list":["post-11","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirket-kurulusu"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/11","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=11"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/11\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7051"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=11"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=11"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=11"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}