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faydalıdır."]},"beginTime":93,"endTime":218,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=93&ask_summarization=1"},{"index":2,"title":"Avantajın Kullanımı ve Uygulanması","list":{"type":"unordered","items":["Avantajı kullanmak için vergi dairesinden izin almak gerekmez, sözleşmeyi noterden onaylatmak yeterlidir.","Fatura kesiminde \"yurtdışı yazılım hizmeti\" veya \"yurtdışı tasarım hizmeti\" yazılmalıdır, \"danışmanlık\" yazılmasının önerilmediği belirtilmiştir.","Mali müşavirle görüşmede hangi hizmetin verildiği ve hangi programın kullanıldığı gibi detaylar paylaşılmalıdır."]},"beginTime":218,"endTime":461,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=218&ask_summarization=1"},{"index":3,"title":"Genç Girişimci Avantajı ve Özel Durumlar","list":{"type":"unordered","items":["Yurtdışına verilen yazılım, tasarım ve mühendislik hizmetlerinin avantajı her türlü firma için geçerlidir, ancak genç girişimci avantajı sadece şahıs firmalarında bulunmaktadır.","Genç girişimci avantajı, 29 yaşından küçük ve daha önce şirket sahibi olmayan kişiler için, yılda 75 bin liraya kadar kestiği faturaların gelir vergisini ödememelerine olanak tanır.","Oyun firmaları için, oyun geliştirme faaliyetlerinden elde edilen gelirde %50 avantaj bulunurken, Google veya Apple gibi platformlardan gelen reklam gelirlerinde bu avantaj geçerli değildir."]},"beginTime":461,"endTime":607,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=461&ask_summarization=1"},{"index":4,"title":"Türkiye'de İnternet Reklamlarına Uygulanan Vergi Düzenlemeleri","list":{"type":"unordered","items":["Türkiye'de 2009'un sonunda Cumhurbaşkanı kararıyla internet üzerinden verilen reklamlara %15 stopaj uygulandı.","Türkiye'de yayınlanan reklamlarda 1000 liralık reklam verildiğinde 76 lira stopaj ve 211 lira KDV-2 (katma değer vergisi) ödenmektedir.","Oyun geliştirmenler genellikle Türkiye'yi ana pazar olarak düşünmedikleri için reklamları yurtdışına verirler."]},"beginTime":612,"endTime":754,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=612&ask_summarization=1"},{"index":5,"title":"Yurtdışına Reklam Verme ve Vergi Avantajları","list":{"type":"unordered","items":["Türkiye'de gerçekleşmeyen bir işlem için Türkiye'de vergi ödenmez, bu nedenle yurtdışına reklam verildiğinde KDV-2 ve stopaj ödenmesine gerek yoktur.","Yurtdışına reklam verildiğinde mali müşavir ile görüşülmesi gerekir ve bu durumda ne KDV-2 ne de stopaj ödenir.","İnternet reklamlarında da, Amerikalı kişinin web tarayıcısında gözüken reklam için Türkiye'de KDV-2 ödemenize gerek yoktur."]},"beginTime":754,"endTime":931,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=754&ask_summarization=1"},{"index":6,"title":"Teknoloji Firmaları İçin Vergi Avantajları","list":{"type":"unordered","items":["Serbest bölgede yer almak için yapılan satışların %85'inin yurt dışına olması gerekmektedir.","Serbest bölgede yer alan firmaların kurumlar vergisi sıfırdır, normalde %20 olan vergi ortadan kalkar.","Serbest bölgede çalışan personellerin gelir vergisi yoktur, ancak bu konuda çalışanlarla önceden anlaşılması önerilir."]},"beginTime":931,"endTime":1111,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=931&ask_summarization=1"},{"index":7,"title":"Teknoloji Parkları","list":{"type":"unordered","items":["Teknoloji parklarına giriş için bir proje sunulmaktadır.","Türkiye'de birçok yeni teknoloji parkı açılmıştır."]},"beginTime":1111,"endTime":1124,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1111&ask_summarization=1"},{"index":8,"title":"Teknoparklarda Vergi Avantajları","list":{"type":"unordered","items":["Teknoparklarda yazılım geliştirmeniz sürece, seri üretime dönmediğiniz sürece vergi avantajı bulunmaktadır.","Teknoparklarda her ay proje ilerleme raporu verilmektedir ve katma değer yaratmayan konular tercih edilmemektedir.","Teknoparklarda vergi oranı %22 ile %0 arasında değişmektedir, serbest bölgeler ise en avantajlı olanlardır."]},"beginTime":1126,"endTime":1239,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1126&ask_summarization=1"},{"index":9,"title":"Teknoparklarda Vergi Detayları","list":{"type":"unordered","items":["Teknoparklarda personelin maaşında gelir vergisi ve sigorta bulunmaktadır, bordo da yoktur.","Teknoparklarda muhtasar beyannamede girmeden önceki haline göre önemli bir hafifleme yaşanmaktadır.","Teknopark dışında kalan firmalar için yurtdışına yapılan hizmetler vergi avantajı sağlayan hizmetlerden biri değildir."]},"beginTime":1239,"endTime":1272,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1239&ask_summarization=1"},{"index":10,"title":"Estonya Firma Kurma Avantajları","list":{"type":"unordered","items":["Bazı firmalar Estonya'da şube açmayı ve oradan faturalamayı tercih etmektedir.","Estonya'nın e-residence ve şirket gitmeden kurma imkanları Türkiye'den daha avantajlıdır.","Türkiye'den publisher'a çalışan firmalar %50 vergi avantajı alırken, direkt reklam geliri alan firmalar Estonya üzerinden faturalama yapmaktadır."]},"beginTime":1272,"endTime":1408,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1272&ask_summarization=1"},{"index":11,"title":"Türkiye ve Estonya Karşılaştırması","list":{"type":"unordered","items":["Estonya'nın vergi avantajı duruma göre değişmektedir, case by case değerlendirilmelidir.","Türkiye'de vergi oranı daha iyi ve para çekme işlemi daha kolaydır.","29 yaşından küçük ve genç girişimciler için Türkiye daha avantajlı olabilir."]},"beginTime":1408,"endTime":1494,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1408&ask_summarization=1"},{"index":12,"title":"Şirketlerde Giderler","list":{"type":"unordered","items":["Şahıs şirketlerinde şahsi harcamaların gider olup olmadığı sıklıkla sorulan bir konudur.","Gelir vergisi kanunu eski ve soyut bir kanun olduğundan, işe uygun bir gider olup olmadığı kriterine göre değerlendirilir.","İşle ilgili olduğu gösterilebilen harcamalar (kahve, yemek, taksi vb.) gider olarak kabul edilebilir."]},"beginTime":1494,"endTime":1660,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1494&ask_summarization=1"},{"index":13,"title":"Gider Hesaplamaları ve E-Book","list":{"type":"unordered","items":["Konuşmacı, şahıs firma sahibi olduğu için gider hesaplamalarını araştırdığını ve konuşmacının hazırladığı e-book'un faydalı olduğunu belirtiyor.","Alkol harcamalarının gider olarak kabul edilmediği yaygın bir yanlış anlayış olduğundan, alkolle ilgili reklam harcamaları gider olarak kabul edilmez.","İşle ilgili bağlantı kurulabildiği sürece, temizlik ürünleri gibi harcamalar gider olarak kabul edilir."]},"beginTime":1664,"endTime":1774,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1664&ask_summarization=1"},{"index":14,"title":"İletişim Bilgileri","list":{"type":"unordered","items":["Evren Özmen, Medium'da yazılar yazdığını ve web sayfasının olduğunu belirtiyor.","Konuşmacı, gelen sorulardan öğrendiğini ve bu soruların kendisini geliştirdiğini ifade ediyor.","Dinleyiciler, Evren Özmen hakkında daha fazla bilgi için Medium hesabını takip edebilirler."]},"beginTime":1774,"endTime":1846,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1774&ask_summarization=1"},{"index":15,"title":"Gelecek Yayınlar","list":{"type":"unordered","items":["Hafta içi canlı yayınlara başlanacak ve ilk canlı yayın Perşembe günü saat 3:30'da YouTube üzerinden gerçekleştirilecek.","İlk canlı yayının konuğu, Afrok üzerinden yaklaşık on yıldır geçinen Kerem Başalı olacak.","Yayınlar ses kaydı olarak da yayınlanacak ve yorumlar için Twitter üzerinden \"global\" hesabına ulaşılabilir."]},"beginTime":1846,"endTime":1891,"href":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=1846&ask_summarization=1"}],"linkTemplate":"/video/preview/2054397224461078976?parent-reqid=1765276385968616-17362160492726601304-balancer-l7leveler-kubr-yp-sas-204-BAL&text=CPA-Mali+M%C3%BC%C5%9Favir+Evren+Ozmen&t=%%timestamp%%&ask_summarization=1"},"isAdultDoc":false,"relatedParams":{"text":"#55 İhracatta Vergilendirme Avantajları - Mali Müşavir Evren Özmen","related_orig_text":"CPA-Mali Müşavir Evren 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