{"id":898,"date":"2019-02-07T14:34:32","date_gmt":"2019-02-07T14:34:32","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=898"},"modified":"2021-04-22T14:25:26","modified_gmt":"2021-04-22T11:25:26","slug":"hangi-isletme-turunu-kurmaliyim","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/hangi-isletme-turunu-kurmaliyim\/","title":{"rendered":"\u0130\u015fletme T\u00fcrleri"},"content":{"rendered":"\n<p>\u0130\u015fletme kurulum i\u015flemleri tek ba\u015f\u0131na yapanlar i\u00e7in olduk\u00e7a me\u015fakkatli ve y\u0131prat\u0131c\u0131 bir s\u00fcre\u00e7tir. \u0130pin ucu bir noktada ka\u00e7\u0131r\u0131l\u0131nca arap sa\u00e7\u0131na d\u00f6nmeye meyillidir. Bu zor s\u00fcrecin en \u00f6nemli a\u015famalar\u0131ndan bir tanesi de kurulacak i\u015fletmenin t\u00fcr\u00fcn\u00fc se\u00e7mektir. Mali m\u00fc\u015favirlere en s\u0131k sorulan sorulardan biri de &#8216;Hangi i\u015fletme t\u00fcr\u00fcn\u00fc kurmal\u0131y\u0131m?&#8217; oluyor. Daha \u00f6nceki <a href=\"https:\/\/mukellef.co\/blog\/sirket-turleri-nelerdir\/\" class=\"rank-math-link\">yaz\u0131m\u0131zda <\/a>\u015firket t\u00fcrlerini k\u0131saca tan\u0131mlam\u0131\u015ft\u0131k. Bug\u00fcnk\u00fc yaz\u0131m\u0131zda ise sizler i\u00e7in \u015fah\u0131\u015f, anonim ve limited \u015firketlerinin avantajlar\u0131n\u0131 ve dezavantajlar\u0131n\u0131 inceledik.<\/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\/hangi-isletme-turunu-kurmaliyim\/#Sahis_Sirketi_Kurmanin_Baslica_Avantajlari\" >\u015eah\u0131s \u015eirketi Kurman\u0131n Ba\u015fl\u0131ca Avantajlar\u0131<\/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\/hangi-isletme-turunu-kurmaliyim\/#Sahis_Sirketi_Kurmanin_Baslica_Dezavantajlari\" >\u015eah\u0131s \u015eirketi Kurman\u0131n Ba\u015fl\u0131ca Dezavantajlar\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/hangi-isletme-turunu-kurmaliyim\/#Limited_ve_Anonim_Sirket_Kurmanin_Baslica_Avantajlari_ve_Dezavantajlari\" >Limited ve Anonim \u015eirket Kurman\u0131n Ba\u015fl\u0131ca Avantajlar\u0131 ve Dezavantajlar\u0131;<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Kurmanin_Baslica_Avantajlari\"><\/span><strong>\u015eah\u0131s \u015eirketi Kurman\u0131n Ba\u015fl\u0131ca Avantajlar\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>\u015eirket kurarken sermaye \u015fart\u0131 bulunmamaktad\u0131r.<\/li><li>K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli \u015fah\u0131\u015f i\u015fletmeleri sadece i\u015fletme defteri tutarak kurulu\u015f masraflar\u0131n\u0131 b\u00fcy\u00fck oranda d\u00fc\u015f\u00fcrebilmektedirler. B\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletme kuracak \u015fah\u0131slar ise  <em>yevmiye, defteri kebir ve envanter defter<\/em>  tutmak zorunda olsalar dahi \u015firketlerde oldu\u011fu gibi <em>pay defteri, y\u00f6netim kurulu karar defteri, genel kurul toplant\u0131 ve m\u00fczakere defteri<\/em> tutmak zorunda de\u011fildirler. Bu da kurulu\u015f a\u015famas\u0131ndaki giderleri d\u00fc\u015f\u00fcrmektedir.<\/li><li>&nbsp;\u015eah\u0131s i\u015fletmesi kurulum s\u00fcreci vakit, emek ve nakit a\u00e7\u0131s\u0131ndan di\u011fer \u015firket kurulumlar\u0131na g\u00f6re daha tasarrufludur. Bu durum da d\u00fc\u015f\u00fck b\u00fct\u00e7eli giri\u015fimler i\u00e7in &#8216;Hangi i\u015fletme t\u00fcr\u00fcn\u00fc kurmal\u0131y\u0131m?&#8217; sorusunun cevab\u0131n\u0131 \u015fah\u0131s \u015firketi kurmaya y\u00f6nlendirmektedir.<\/li><li>\u015eah\u0131s i\u015fletmesinde sermaye, k\u00e2r da\u011f\u0131t\u0131m\u0131 gibi kavramlar olmad\u0131\u011f\u0131 gibi<strong> <\/strong><em><strong>ticari faaliyetine \u015fah\u0131s firmas\u0131 olarak devam eden gelir vergisi m\u00fckellefleri k\u00e2r kullan\u0131m\u0131na ba\u011fl\u0131 herhangi bir vergi y\u00fck\u00fc ile kar\u015f\u0131la\u015fmamaktad\u0131r<\/strong><\/em><strong>. <\/strong>Sene sonunda \u00e7\u0131kan kar\u0131n payla\u015f\u0131lmas\u0131 veya i\u015fletmeden \u00e7ekilmesi hallerinde ayr\u0131ca bir stopaj \u00f6demelerine gerek bulunmamaktad\u0131r.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Kurmanin_Baslica_Dezavantajlari\"><\/span><strong>\u015eah\u0131s \u015eirketi Kurman\u0131n Ba\u015fl\u0131ca Dezavantajlar\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\"><li>\u015eah\u0131s i\u015fletmelerinde i\u015fletmenin vergi ve SGK bor\u00e7lar\u0131ndan \u015fah\u0131s b\u00fct\u00fcn mal varl\u0131\u011f\u0131 ile sorumludur.<\/li><li>\u015eah\u0131s i\u015fletmelerinde elde ettikleri kardan al\u0131nan vergi oran\u0131 artan orana tabi tutulur. Bu durum \u015fah\u0131s i\u015fletmelerinin \u00f6dedikleri verginin artmas\u0131na yol a\u00e7abilmektedir. Vergi dilimlerine g\u00f6re % 15 ba\u015flang\u0131\u00e7 oran\u0131 karl\u0131l\u0131k durumu artt\u0131k\u00e7a % 40&#8217;a kadar y\u00fckselebilmektedir.<\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Limited_ve_Anonim_Sirket_Kurmanin_Baslica_Avantajlari_ve_Dezavantajlari\"><\/span><strong>Limited ve Anonim \u015eirket Kurman\u0131n Ba\u015fl\u0131ca Avantajlar\u0131 ve Dezavantajlar\u0131;<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\"><li>Anonim veya limited \u015firketlerin de tek ki\u015fi ile kurulumu yap\u0131labilmektedir. \u0130leriki zamanlarda ortaklar aras\u0131 ya\u015fanabilecek olas\u0131 bir anla\u015fmazl\u0131k y\u00fcz\u00fcnden i\u015finizin riske atmaya gerek bulunmamaktad\u0131r.<\/li><li>Sermaye limited \u015firketlerde minimum 10.000,00 TL, Anonim \u015firketlerde 50.000,00 TL olarak belirlenmi\u015ftir. Limited \u015firketler i\u00e7in sermaye \u015firket tescilini takriben 24 ay i\u00e7erisinde yat\u0131r\u0131lmal\u0131d\u0131r. Anonim \u015firketler i\u00e7in ise sermayenin  <strong>\u00bc<\/strong>&#8216; ini \u015firket tescili ile beraber blokeli olarak, geri kalan\u0131 ise 24 ay i\u00e7erisinde yat\u0131r\u0131lmal\u0131d\u0131r.<\/li><li>Limited \u015firketlerde vergi ve SGK bor\u00e7lar\u0131 m\u00fcd\u00fcrden tahsil edilemedi\u011fi durumlarda b\u00fct\u00fcn ortaklar \u015fahsi mal varl\u0131\u011f\u0131 ile sorumlu bulunmaktad\u0131r. Anonim \u015firketlerde bu durum y\u00f6netim kurulu \u00fcyeleri i\u00e7in ge\u00e7erli olup y\u00f6netim kurulunda bulunmayan ortaklar\u0131n b\u00f6yle bir sorumlulu\u011fu yoktur.<\/li><li>Limited \u015firketlerde zamana ba\u011fl\u0131 olmaks\u0131z\u0131n hisse sat\u0131\u015f\u0131ndan elde edilen gelir <em>De\u011fer Art\u0131\u015f Kazanc\u0131&nbsp;<\/em>olarak gelir vergisine tabii olmakla birlikte anonim \u015firketlerde hisse sat\u0131\u015f\u0131 al\u0131mdan 2 y\u0131l veya daha sonra ger\u00e7ekle\u015firse vergi al\u0131nmamaktad\u0131r. <\/li><li>Limited \u015firketlerde hisse devrinin genel kurul onay\u0131 ile noterden yap\u0131lmas\u0131 ve ticaret siciline tescili zorunludur ancak anonim \u015firketlerde bu zorunluluk bulunmamaktad\u0131r.<\/li><li>Limited \u015firketler i\u00e7in ana s\u00f6zle\u015fme de\u011fi\u015fiklikleri esas sermayenin \u00fc\u00e7te ikisini temsil eden ortaklar\u0131n kararlar\u0131 ile yap\u0131labilirken anonim \u015firketlerde bu de\u011fi\u015fiklikler esas sermayenin yar\u0131s\u0131n\u0131 temsil eden ortaklar\u0131n karar\u0131 ile yap\u0131labilmektedir.<\/li><li>Limited \u015firketler i\u00e7in hisse devri i\u00e7in noterler taraf\u0131ndan binde 8,25 damga vergisi, s\u00f6zle\u015fme feshinde binde 1,65 damga vergisi ve her imza i\u00e7in binde 0,99 har\u00e7 \u00f6demesi zorunlulu\u011fu bulunmaktad\u0131r. Anonim \u015firketler bu \u00fccretleri \u00f6demek zorunda olmamakla beraber hisse devri i\u015flemlerinde damga vergisi ve har\u00e7 \u00f6demesi yapmamaktad\u0131rlar.<\/li><li>Limited \u015firketlerin i\u015fletme ve kurulum masraflar\u0131 anonim \u015firketlere oranla daha d\u00fc\u015f\u00fckt\u00fcr.<\/li><li>Anonim ve limited \u015firketlerin her ikisi i\u00e7in de mali kardan al\u0131nan vergi oran\u0131 sabit olmaktad\u0131r. Karl\u0131l\u0131k oran\u0131 ayr\u0131m\u0131 bulunmaks\u0131z\u0131n elde edilen kardan %20 oran\u0131nda vergi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcrler. Ancak y\u0131l sonu kar da\u011f\u0131t\u0131m\u0131 yap\u0131l\u0131rsa da\u011f\u0131t\u0131lacak olan kar %15 kurum stopaj\u0131na tabii olmaktad\u0131r.&nbsp;Bu durum y\u00fcksek kar hedefleyen giri\u015fimler i\u00e7in &#8216;Hangi i\u015fletme t\u00fcr\u00fcn\u00fc kurmal\u0131y\u0131m?&#8217; sorusunun cevab\u0131nda ibreyi Limited veya Anonim&#8217;e \u00e7evirmektedir.<\/li><\/ul>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\" class=\"rank-math-link\">Blog Anasayfa<\/a> \u00fczerinden di\u011fer yaz\u0131lar\u0131m\u0131z\u0131 da inceleyebilirsiniz. \u0130\u015fletme t\u00fcrleri hakk\u0131nda ya da farkl\u0131 konularda sormak istedikleriniz varsa; <a href=\"https:\/\/mukellef.co\" class=\"rank-math-link\">web sitemiz<\/a>de canl\u0131 destek ve telefon \u00fczerinden bize ula\u015fabilirsiniz. <\/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\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u0130\u015fletme kurulum i\u015flemleri tek ba\u015f\u0131na yapanlar i\u00e7in olduk\u00e7a me\u015fakkatli ve y\u0131prat\u0131c\u0131 bir s\u00fcre\u00e7tir. \u0130pin ucu bir noktada ka\u00e7\u0131r\u0131l\u0131nca arap sa\u00e7\u0131na d\u00f6nmeye meyillidir. Bu zor s\u00fcrecin en \u00f6nemli a\u015famalar\u0131ndan bir tanesi de kurulacak i\u015fletmenin t\u00fcr\u00fcn\u00fc se\u00e7mektir. Mali m\u00fc\u015favirlere en s\u0131k sorulan sorulardan biri de &#8216;Hangi i\u015fletme t\u00fcr\u00fcn\u00fc kurmal\u0131y\u0131m?&#8217; oluyor. Daha \u00f6nceki yaz\u0131m\u0131zda \u015firket t\u00fcrlerini k\u0131saca tan\u0131mlam\u0131\u015ft\u0131k. &#8230;<\/p>\n","protected":false},"author":3,"featured_media":1391,"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-898","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\/898","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=898"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/898\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/1391"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=898"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=898"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}