ORGANİZE SANAYİ BÖLGELERİNDE MUHASEBE VE VERGİ UYGULAMALARININ İNCELENMESİ: BİR OSB ÖRNEĞİ
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Tarih
2020
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info:eu-repo/semantics/openAccess
Özet
Organize Sanayi Bölgeleri (OSB), sanayinin uygun görülen alanlarda yapılmasınısağlamak, kentleşmeyi yönlendirmek, çevre sorunlarını önlemek, bilgi ve bilişimteknolojilerinden yararlanmak, imalat sanayi türlerinin belirli bir plan dahilindeyerleştirilmelerini ve geliştirilmelerini sağlamak amacıyla 4562 sayılı Organize SanayiBölgeleri Kanunu ile kurulmuştur.Çalışmanın amacı, Organize Sanayi Bölgelerinin muhasebe ve vergi uygulamalarınıinceleyerek yöneticilere ve meslek mensuplarına faydalı bilgiler sunmaktır. Bu amaçdoğrultusunda Düzce ilinde faaliyet gösteren Düzce II. OSB’ye ait muhasebe ve vergiuygulamaları doküman analizi yapılarak ele alınmıştır.Yapılan çalışmaya göre ülkemizdeki OSB tüzel kişiliği Tekdüzen Muhasebe Sistemineuygun olarak muhasebe kayıtlarını yapması gerekir. Vergi uygulamaları açısındanOSB’ler, Katma Değer Vergisi, Damga Vergisi, Gelir Vergisi ve Kurumlar Vergisi Kanunuhükümlerine tabi olmalıdır. OSB’lerin tüm faaliyetlerinin ise denetim kurulu, Yeminli MaliMüşavir ve Bilim, Sanayi ve Teknoloji Bakanlığı denetçileri tarafından denetlenmesigerekir. Ayrıca OSB’de faaliyet gösteren işletmelerin bazı vergisel muafiyetlerden,istisnalardan, indirim ve teşviklerden faydalanabilecekleri tespit edilmiştir.
Organized Industrial Zones (OIZ) has been established in accordance with Organized Industrial Zones Law No. 4562 in order to ensure that the industry is carried out in suitable areas, to direct urbanization, to prevent environmental problems, to use information and information technologies and the placement and development within a certain plan of the types of manufacturing industry. The aim of the study is to provide useful information to managers and professionals by examining the accounting and tax applications of Organized Industrial Zones. For this purpose, the accounting and tax applications of the Düzce II. OIZ have been analyzed by document analysis. According to the study, the legal entity of OIZs in our country has to book keeping according to Uniform Accounting System. In terms of tax applications, OIZs have to be subject to the provisions of Value Added Tax, Stamp Tax, Income Tax and Corporate Tax Law. All activities of OIZs have to audited by the audit committee, Sworn-in Certified Public Accountant and the auditors of the Ministry of Science, Industry and Technology. In addition, it has been determined that businesses operating in OIZ may benefit from some tax exemptions, exceptions, discounts and incentives.
Organized Industrial Zones (OIZ) has been established in accordance with Organized Industrial Zones Law No. 4562 in order to ensure that the industry is carried out in suitable areas, to direct urbanization, to prevent environmental problems, to use information and information technologies and the placement and development within a certain plan of the types of manufacturing industry. The aim of the study is to provide useful information to managers and professionals by examining the accounting and tax applications of Organized Industrial Zones. For this purpose, the accounting and tax applications of the Düzce II. OIZ have been analyzed by document analysis. According to the study, the legal entity of OIZs in our country has to book keeping according to Uniform Accounting System. In terms of tax applications, OIZs have to be subject to the provisions of Value Added Tax, Stamp Tax, Income Tax and Corporate Tax Law. All activities of OIZs have to audited by the audit committee, Sworn-in Certified Public Accountant and the auditors of the Ministry of Science, Industry and Technology. In addition, it has been determined that businesses operating in OIZ may benefit from some tax exemptions, exceptions, discounts and incentives.
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Muhasebe ve Vergi Uygulamaları
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13
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