{"id":10295,"date":"2025-02-14T14:12:39","date_gmt":"2025-02-14T14:12:39","guid":{"rendered":"https:\/\/asy9.webcozumleri.com\/insights\/corporate-tax-in-turkey-2\/"},"modified":"2025-02-14T14:12:39","modified_gmt":"2025-02-14T14:12:39","slug":"corporate-tax-in-turkey-2","status":"publish","type":"insight","link":"https:\/\/asy9.webcozumleri.com\/zh-hans\/insights\/corporate-tax-in-turkey-2\/","title":{"rendered":"\u571f\u8033\u5176\u4f01\u4e1a\u6240\u5f97\u7a0e\uff1a\u5916\u56fd\u4f01\u4e1a\u7684\u6838\u5fc3\u8003\u91cf"},"content":{"rendered":"<p>\u51ed\u501f\u5176\u6218\u7565\u5730\u7406\u4f4d\u7f6e\u3001\u5e9e\u5927\u7684\u5e02\u573a\u6f5c\u529b\u4ee5\u53ca\u6210\u719f\u7684\u751f\u4ea7\u57fa\u7840\u8bbe\u65bd\uff0c\u571f\u8033\u5176\u6210\u4e3a\u6295\u8d44\u8005\u5173\u6ce8\u7684\u91cd\u8981\u67a2\u7ebd\u3002\u5bf9\u4e8e\u8ba1\u5212\u5728\u571f\u8033\u5176\u8bbe\u7acb\u516c\u53f8\u6216\u5f00\u5c55\u5546\u4e1a\u6d3b\u52a8\u7684\u672c\u5730\u53ca\u5916\u56fd\u6295\u8d44\u8005\u800c\u8a00\uff0c\u51c6\u786e\u5206\u6790\u571f\u8033\u5176\u4f01\u4e1a\u6240\u5f97\u7a0e\u4e49\u52a1\u5177\u6709\u91cd\u8981\u610f\u4e49\u3002\u4e3a\u5728\u7b26\u5408\u6cd5\u5f8b\u6cd5\u89c4\u7684\u524d\u63d0\u4e0b\u8fd0\u8425\u3001\u4f18\u5316\u6210\u672c\u4f18\u52bf\u5e76\u964d\u4f4e\u7a0e\u52a1\u98ce\u9669\uff0c\u4f01\u4e1a\u5fc5\u987b\u5b9e\u65bd\u7a33\u5065\u7684\u7a0e\u52a1\u89c4\u5212\u7b56\u7565\u3002<\/p>\n<p>\u4f01\u4e1a\u6240\u5f97\u7a0e\u662f\u7a0e\u6cd5\u4f53\u7cfb\u7684\u57fa\u77f3\u4e4b\u4e00\uff0c\u662f\u5bf9\u5728\u571f\u8033\u5176\u5f00\u5c55\u7ecf\u8425\u6d3b\u52a8\u7684\u8d44\u672c\u516c\u53f8\u3001\u5408\u4f5c\u793e\u3001\u56fd\u6709\u4f01\u4e1a\u53ca\u82e5\u5e72\u5176\u4ed6\u6cd5\u4eba\u5b9e\u4f53\u5e74\u5ea6\u6536\u76ca\u5f81\u6536\u7684\u76f4\u63a5\u7a0e\u3002\u89c4\u8303\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u4e3b\u8981\u6cd5\u5f8b\u6846\u67b6\u662f<a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.5520.pdf\" target=\"_blank\" 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\u2013 Ltd. \u015eti.\uff09<\/a><\/li>\n<li>\u5408\u4f5c\u793e<\/li>\n<li>\u56fd\u6709\u4f01\u4e1a<\/li>\n<li>\u96b6\u5c5e\u4e8e\u534f\u4f1a\u6216\u57fa\u91d1\u4f1a\u7684\u7ecf\u6d4e\u4f01\u4e1a<\/li>\n<li>\u5546\u4e1a\u5408\u4f19\u4f01\u4e1a<\/li>\n<\/ul>\n<p>\u5c45\u6c11\u7eb3\u7a0e\u4eba\u7684\u7a0e\u52a1\u4e49\u52a1\u5e76\u4e0d\u9650\u4e8e\u5176\u5728\u571f\u8033\u5176\u7684\u5546\u4e1a\u6d3b\u52a8\u3002\u6765\u6e90\u4e8e\u5883\u5916\u7684\u6536\u5165\u540c\u6837\u987b\u5728\u571f\u8033\u5176\u7f34\u7eb3\u4f01\u4e1a\u6240\u5f97\u7a0e\uff0c\u5177\u4f53\u5f81\u7a0e\u5219\u53d7\u571f\u8033\u5176\u4e0e\u5176\u4ed6\u56fd\u5bb6\u7b7e\u7f72\u7684\u907f\u514d\u53cc\u91cd\u5f81\u7a0e\u534f\u5b9a\uff08DTAAs\uff09\u8c03\u6574\u3002<\/p>\n<h3><strong>1.2. 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\u7eb3\u7a0e\u4eba\u8eab\u4efd\u7684\u786e\u5b9a<\/strong><\/h3>\n<p>\u516c\u53f8\u88ab\u5f52\u7c7b\u4e3a\u5c45\u6c11\u7eb3\u7a0e\u4eba\u6216\u975e\u5c45\u6c11\u7eb3\u7a0e\u4eba\uff0c\u901a\u5e38\u53d6\u51b3\u4e8e\u5176\u4e1a\u52a1\u7ba1\u7406\u548c\u6218\u7565\u51b3\u7b56\u6d41\u7a0b\u53d1\u751f\u7684\u56fd\u5bb6\u3002\u5982\u679c\u516c\u53f8\u7684\u5b9e\u9645\u7ba1\u7406\u548c\u51b3\u7b56\u804c\u80fd\u5728\u571f\u8033\u5176\u8fdb\u884c\uff0c\u8be5\u516c\u53f8\u53ef\u80fd\u88ab\u89c6\u4e3a\u5c45\u6c11\u7eb3\u7a0e\u4eba\u3002\u76f8\u53cd\uff0c\u5728\u571f\u8033\u5176\u5f00\u5c55\u67d0\u4e9b\u4e1a\u52a1\u8fd0\u8425\u4f46\u7ba1\u7406\u603b\u90e8\u4f4d\u4e8e\u5883\u5916\u7684\u516c\u53f8\uff0c\u5219\u88ab\u5f52\u7c7b\u4e3a\u975e\u5c45\u6c11\u7eb3\u7a0e\u4eba\u3002<\/p>\n<p>\u5bf9\u4e8e\u8ba1\u5212\u5728\u571f\u8033\u5176\u5efa\u7acb\u5b58\u5728\u6216\u4ece\u571f\u8033\u5176\u6765\u6e90\u53d6\u5f97\u6536\u5165\u7684\u5916\u56fd\u516c\u53f8\u800c\u8a00\uff0c\u7eb3\u7a0e\u4eba\u8eab\u4efd\u662f\u5173\u952e\u56e0\u7d20\u3002\u5c45\u6c11\u4e0e\u975e\u5c45\u6c11\u7a0e\u6536\u5f85\u9047\u4e4b\u95f4\u7684\u533a\u522b\uff0c\u4f1a\u76f4\u63a5\u5f71\u54cd\u516c\u53f8\u7684\u7eb3\u7a0e\u4e49\u52a1\u3001\u7533\u62a5\u6d41\u7a0b\u4ee5\u53ca\u6574\u4f53\u7a0e\u52a1\u89c4\u5212\u7b56\u7565\u3002\u56e0\u6b64\uff0c\u5fc5\u987b\u5ba1\u614e\u8bc4\u4f30\u8be5\u5206\u7c7b\u3002<\/p>\n<h2><strong>II. \u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387<\/strong><\/h2>\n<p>\u5728\u571f\u8033\u5176\u8fd0\u8425\u7684\u516c\u53f8\uff0c\u987b\u6839\u636e\u7b2c5520\u53f7\u300a\u4f01\u4e1a\u6240\u5f97\u7a0e\u6cd5\u300b\u5c31\u5176\u516c\u53f8\u51c0\u6240\u5f97\u7eb3\u7a0e\u3002\u4f01\u4e1a\u6240\u5f97\u7a0e\u7684\u8ba1\u7b97\u6d89\u53ca\u82e5\u5e72\u5173\u952e\u8981\u7d20\uff0c\u5305\u62ec\u786e\u5b9a\u5e94\u7a0e\u5229\u6da6\u3001\u6263\u9664\u53ef\u6263\u9664\u8d39\u7528\u4ee5\u53ca\u9002\u7528\u8c41\u514d\u3002\u4e3a\u6709\u6548\u7ba1\u7406\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u503a\uff0c\u6295\u8d44\u8005\u5fc5\u987b\u5145\u5206\u4e86\u89e3\u9002\u7528\u7a0e\u7387\u3001\u7a0e\u57fa\u8ba1\u7b97\u65b9\u6cd5\u53ca\u6f5c\u5728\u8c41\u514d\u3002<\/p>\n<p>\u571f\u8033\u5176\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u53ef\u80fd\u968f\u5e74\u4efd\u53d8\u5316\u3002\u622a\u81f32025\u5e74\uff0c\u9002\u7528\u7a0e\u7387\u4e3a<strong>25%<\/strong>\u3002\u8be5\u7a0e\u7387\u53ef\u56e0\u7acb\u6cd5\u4fee\u8ba2\u53ca\u7ecf\u6d4e\u6761\u4ef6\u800c\u8c03\u6574\uff0c\u56e0\u6b64\u6295\u8d44\u8005\u6709\u5fc5\u8981\u6301\u7eed\u5173\u6ce8\u73b0\u884c\u89c4\u5219\u3002<\/p>\n<p>\u4f01\u4e1a\u6240\u5f97\u7a0e\u6309\u516c\u53f8\u7684\u51c0\u5229\u6da6\u8ba1\u7b97\uff0c\u5373\u5728\u6263\u9664\u6cd5\u5f8b\u8ba4\u53ef\u7684\u8d39\u7528\u3001\u4e8f\u635f\u3001\u6298\u65e7\u4ee5\u53ca\u9002\u7528\u7684\u8c41\u514d\u548c\u6fc0\u52b1\u540e\uff0c\u5bf9\u5269\u4f59\u5e94\u7a0e\u6536\u5165\u5f81\u7a0e\u3002<\/p>\n<p>\u5728\u67d0\u4e9b\u884c\u4e1a\u6216\u6295\u8d44\u7c7b\u578b\u4e2d\uff0c\u7531\u4e8e\u6295\u8d44\u6fc0\u52b1\u3001\u7814\u53d1\u6263\u9664\u4ee5\u53ca\u7ed9\u4e88\u5728\u81ea\u7531\u533a\u8fd0\u8425\u516c\u53f8\u7684\u7a0e\u6536\u4f18\u60e0\uff0c\u5b9e\u9645\u7a0e\u8d1f\u53ef\u80fd\u964d\u4f4e\u3002\u7136\u800c\uff0c\u516c\u53f8\u82e5\u8981\u4eab\u53d7\u6b64\u7c7b\u8c41\u514d\u548c\u6fc0\u52b1\uff0c\u5fc5\u987b\u6ee1\u8db3\u7279\u5b9a\u6807\u51c6\u5e76\u5c65\u884c\u5fc5\u8981\u7a0b\u5e8f\u3002<\/p>\n<h2><strong>III. \u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u548c\u7f34\u7eb3\u6d41\u7a0b<\/strong><\/h2>\n<p>\u5728\u571f\u8033\u5176\u8fd0\u8425\u7684\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\uff0c\u987b\u6309\u89c4\u5b9a\u671f\u95f4\u7533\u62a5\u5e76\u7f34\u7eb3\u5176\u5e94\u7a0e\u6536\u5165\u3002\u4f01\u4e1a\u6240\u5f97\u7a0e\u901a\u8fc7\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u6838\u5b9a\uff0c\u540c\u65f6\u516c\u53f8\u8fd8\u987b\u6309\u5b63\u5ea6\u7f34\u7eb3\u9884\u7f34\u7a0e\u3002<\/p>\n<h3><strong>3.1. \u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868<\/strong><\/h3>\n<p>\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u6709\u4e49\u52a1\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e\u7684\u7b2c\u56db\u4e2a\u6708\u6708\u5e95\u524d\u63d0\u4ea4\u5e74\u5ea6\u4f01\u4e1a\u6240\u5f97\u7a0e\u7533\u62a5\u8868\u3002\u7eb3\u7a0e\u7533\u62a5\u8868\u4ee5\u7535\u5b50\u65b9\u5f0f\u63d0\u4ea4\u81f3<a href=\"https:\/\/www.gib.gov.tr\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52a1\u7f72<\/a>\uff08Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 \u2013 G\u0130B\uff09\uff0c\u7eb3\u7a0e\u4eba\u8d1f\u8d23\u6839\u636e\u7533\u62a5\u8868\u7f34\u7eb3\u6838\u5b9a\u7a0e\u989d\u3002<\/p>\n<p>\u7eb3\u7a0e\u7533\u62a5\u8868\u5305\u62ec\u516c\u53f8\u4e0a\u4e00\u8d22\u653f\u5e74\u5ea6\u5546\u4e1a\u5229\u6da6\u3001\u53ef\u6263\u9664\u8d39\u7528\u3001\u8c41\u514d\u53ca\u6240\u9002\u7528\u7a0e\u6536\u6fc0\u52b1\u7684\u8be6\u7ec6\u4fe1\u606f\u3002\u516c\u53f8\u5fc5\u987b\u786e\u4fdd\u7533\u62a5\u8868\u4e2d\u7533\u62a5\u7684\u6240\u6709\u4fe1\u606f\u51c6\u786e\u4e14\u5b8c\u6574\uff0c\u56e0\u4e3a\u4e0d\u5b8c\u6574\u6216\u4e0d\u6b63\u786e\u7684\u7533\u62a5\u53ef\u80fd\u5bfc\u81f4\u884c\u653f\u7f5a\u6b3e\u548c\u6ede\u7eb3\u5229\u606f\u3002<\/p>\n<h3><strong>3.2. \u9884\u7f34\u7a0e\u53ca\u7f34\u7eb3\u65f6\u95f4\u8868<\/strong><\/h3>\n<p>\u571f\u8033\u5176\u4f01\u4e1a\u6240\u5f97\u7a0e\u7eb3\u7a0e\u4eba\u5728\u63d0\u4ea4\u5e74\u5ea6\u7eb3\u7a0e\u7533\u62a5\u8868\u524d\u987b\u7f34\u7eb3\u9884\u7f34\u7a0e\u3002\u9884\u7f34\u4f01\u4e1a\u6240\u5f97\u7a0e\u6309\u5b63\u5ea6\u8ba1\u7b97\uff0c\u8be5\u671f\u95f4\u7f34\u7eb3\u7684\u7a0e\u6b3e\u53ef\u62b5\u6263\u6700\u7ec8\u4f01\u4e1a\u6240\u5f97\u7a0e\u8d1f\u503a\u3002\u9884\u7f34\u7a0e\u7a0e\u7387\u4e0e\u4f01\u4e1a\u6240\u5f97\u7a0e\u7a0e\u7387\u76f8\u540c\uff0c2025\u5e74\u4e3a25%\u3002<\/p>\n<h3><strong>3.3. \u7a0e\u6b3e\u7f34\u7eb3\u53ca\u6f5c\u5728\u5904\u7f5a<\/strong><\/h3>\n<p>\u4f01\u4e1a\u6240\u5f97\u7a0e\u548c\u9884\u7f34\u7a0e\u5fc5\u987b\u5728\u76f8\u5e94\u7eb3\u7a0e\u7533\u62a5\u8868\u63d0\u4ea4\u671f\u9650\u524d\u7f34\u7eb3\u3002\u672a\u6309\u65f6\u7f34\u7eb3\u5c06\u5bfc\u81f4\u5f81\u6536\u6ede\u7eb3\u5229\u606f\u548c\u7a0e\u6b3e\u635f\u5931\u7f5a\u6b3e\u3002\u6ede\u7eb3\u5229\u606f\u6309\u4e3b\u7ba1\u673a\u5173\u786e\u5b9a\u7684\u6708\u5229\u7387\u8ba1\u7b97\u3002\u4e3a\u907f\u514d\u6b64\u7c7b\u989d\u5916\u8d22\u52a1\u8d1f\u62c5\uff0c\u7eb3\u7a0e\u4eba\u5fc5\u987b\u8c28\u614e\u7ba1\u7406\u4ed8\u6b3e\u65f6\u95f4\u8868\u3002<\/p>\n<p>\u6b64\u5916\uff0c\u5982\u679c\u7a0e\u52a1\u7a3d\u67e5\u53d1\u73b0\u5c11\u62a5\u6216\u9519\u8bef\u7533\u62a5\uff0c\u4e3b\u7ba1\u673a\u5173\u53ef\u80fd\u5f81\u6536\u7a0e\u6b3e\u635f\u5931\u7f5a\u6b3e\u548c\u7a0b\u5e8f\u6027\u7f5a\u6b3e\u3002\u7a0e\u6b3e\u635f\u5931\u7f5a\u6b3e\u53ef\u7b49\u540c\u4e8e\u672a\u7f34\u7a0e\u6b3e\u91d1\u989d\uff0c\u5728\u67d0\u4e9b\u60c5\u51b5\u4e0b\u8fd8\u53ef\u80fd\u63d0\u9ad8\u3002<\/p>\n<p>\u4e3a\u786e\u4fdd\u5168\u9762\u9075\u5b88\u7a0e\u6536\u89c4\u5219\uff0c\u571f\u8033\u5176\u7a0e\u52a1\u673a\u5173\u4f1a\u5b9a\u671f\u5f00\u5c55\u7a3d\u67e5\uff0c\u4ee5\u6838\u9a8c\u516c\u53f8\u7eb3\u7a0e\u7533\u62a5\u4e0e\u5176\u5b9e\u9645\u8d22\u52a1\u8bb0\u5f55\u662f\u5426\u4e00\u81f4\u3002\u59a5\u5584\u7ba1\u7406\u7a0e\u52a1\u7533\u62a5\u5e76\u786e\u4fdd\u5168\u9762\u9075\u5b88\u7a0e\u6cd5\uff0c\u6709\u52a9\u4e8e\u4f01\u4e1a\u5728\u7a0e\u52a1\u68c0\u67e5\u8fc7\u7a0b\u4e2d\u964d\u4f4e\u6f5c\u5728\u8d22\u52a1\u548c\u6cd5\u5f8b\u98ce\u9669\u3002<\/p>\n<h2><strong>IV. \u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u4e0e\u8c41\u514d<\/strong><\/h2>\n<p>\u4e3a\u9f13\u52b1\u6295\u8d44\u5e76\u652f\u6301\u7279\u5b9a\u884c\u4e1a\u7684\u7ecf\u6d4e\u589e\u957f\uff0c\u571f\u8033\u5176\u63d0\u4f9b\u591a\u79cd\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u548c\u8c41\u514d\u3002\u8fd9\u4e9b\u6fc0\u52b1\u6709\u52a9\u4e8e\u4f01\u4e1a\u964d\u4f4e\u7a0e\u8d1f\uff0c\u5e76\u5efa\u7acb\u66f4\u5177\u7ade\u4e89\u529b\u7684\u8d22\u52a1\u7ed3\u6784\u3002\u4f01\u4e1a\u6240\u5f97\u7a0e\u6fc0\u52b1\u5206\u4e3a\u82e5\u5e72\u7c7b\u522b\uff0c\u5305\u62ec\u6295\u8d44\u6fc0\u52b1\u8bc1\u4e66\u3001\u7814\u53d1\u548c\u521b\u65b0\u6d3b\u52a8\u3001\u7ed9\u4e88\u5728\u81ea\u7531\u533a\u8fd0\u8425\u516c\u53f8\u7684\u7a0e\u6536\u4f18\u60e0\uff0c\u4ee5\u53ca\u7279\u5b9a\u884c\u4e1a\u8c41\u514d\u3002<\/p>\n<h3><strong>4.1. 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