Azerbaycan’da bir \u00fcretim projesi i\u00e7in \u00f6zel rejimler var: vergi ve g\u00fcmr\u00fck te\u015fvikleri sunan sanayi parklar\u0131 ve kendi mevzuat\u0131yla i\u015fleyen Alat Serbest Ekonomik B\u00f6lgesi. Aralar\u0131ndaki farklar\u0131 ve kime uygun olduklar\u0131n\u0131 inceliyoruz.<\/p>\n
K\u0131sa cevap:<\/strong> Sanayi park\u0131 kat\u0131l\u0131mc\u0131lar\u0131, kay\u0131t tarihinden itibaren 10 y\u0131l boyunca kurumlar vergisinden (bireysel giri\u015fimciler i\u00e7in gelir vergisinden), emlak ve arazi vergisinden, ayr\u0131ca teknolojik ekipman ithalat\u0131nda KDV ve g\u00fcmr\u00fck vergilerinden muaft\u0131r. Bak\u00fc Liman\u0131’n\u0131n yan\u0131ndaki Alat Serbest Ekonomik B\u00f6lgesi ayr\u0131 bir hukuki rejimdir: KDV, kurumlar vergisi ve g\u00fcmr\u00fck vergisi yok, yabanc\u0131 sahipli\u011fe k\u0131s\u0131tlama yok. Her iki durumda da ba\u015fvurunun temel belgesi i\u015f plan\u0131d\u0131r.<\/p>\n Ekonomi Bakanl\u0131\u011f\u0131’na g\u00f6re parklar\u0131n \u00e7o\u011funu Ekonomik B\u00f6lgeleri Geli\u015ftirme Ajans\u0131 y\u00f6netiyor.<\/p>\n Ekonomi Bakanl\u0131\u011f\u0131 ve Devlet Vergi Hizmeti’ne g\u00f6re, kat\u0131l\u0131mc\u0131 (rezident) olarak kay\u0131t tarihinden itibaren 10 y\u0131l boyunca \u015funlar uygulan\u0131r:<\/p>\n Te\u015fvikler yaln\u0131zca kat\u0131l\u0131mc\u0131 stat\u00fcs\u00fc al\u0131nd\u0131ktan sonra elde edilen gelire uygulan\u0131r. Normal parklarda hammadde ithalat\u0131na muafiyet yok; i\u015fgalden kurtar\u0131lan topraklardaki parklarda ise baz\u0131 hammadde ve malzemeler 10 y\u0131l KDV’den muaf, sosyal sigorta primleri de s\u00fcbvanse ediliyor.<\/p>\n Alat Serbest Ekonomik B\u00f6lgesi (AFEZ), 2018’de kabul edilen ayr\u0131 bir Alat Serbest Ekonomik B\u00f6lgesi Hakk\u0131nda Kanun’a g\u00f6re faaliyet g\u00f6steriyor. B\u00f6lgenin mevzuat\u0131 \u2014 kanun ve i\u00e7 d\u00fczenlemeler \u2014 \u00fclkenin genel mevzuat\u0131ndan \u00f6nce gelir; b\u00f6lgenin kendi d\u00fczenleyici kurumu ve tek durak hizmet merkezi var. \u0130lk etap 9 Haziran 2023’te a\u00e7\u0131ld\u0131. B\u00f6lge, Bak\u00fc Uluslararas\u0131 Deniz Ticaret Liman\u0131’n\u0131n yan\u0131nda, Kuzey\u2013G\u00fcney ve Do\u011fu\u2013Bat\u0131 ula\u015ft\u0131rma koridorlar\u0131n\u0131n kesi\u015fiminde yer al\u0131yor.<\/p>\n AFEZ Y\u00f6netimi’ne g\u00f6re kat\u0131l\u0131mc\u0131lar KDV’den, stopaj vergisinden ve di\u011fer kurumsal vergilerden muaf; b\u00f6lgeye ithalat ve b\u00f6lgeden ihracat g\u00fcmr\u00fck vergisi ve di\u011fer vergilere tabi de\u011fil. Ayl\u0131k maa\u015f\u0131 8.000 manat\u0131 a\u015fmayan \u00e7al\u0131\u015fanlar gelir vergisi \u00f6demiyor. Yabanc\u0131 sahipli\u011fe ve k\u00e2r transferine k\u0131s\u0131tlama yok, yerel ortak \u015fart\u0131 aranm\u0131yor, uyu\u015fmazl\u0131klar AFEZ tahkim kurallar\u0131na g\u00f6re \u00e7\u00f6z\u00fcl\u00fcyor. B\u00f6lge, y\u00fcksek katma de\u011ferli ve ihracata y\u00f6nelik \u00fcretime ve uluslararas\u0131 ticarete konu hizmetlere odaklan\u0131yor.<\/p>\n Genel hatlar\u0131yla yol benzer: yat\u0131r\u0131mc\u0131 projesini y\u00f6netici kuruma sunar, kurum projeyi de\u011ferlendirir ve kat\u0131l\u0131mc\u0131y\u0131 kaydeder. Sanayi parklar\u0131nda ba\u015fvuruyu y\u00f6netici kurum \u2014 parklar\u0131n \u00e7o\u011fu i\u00e7in Ekonomik B\u00f6lgeleri Geli\u015ftirme Ajans\u0131 \u2014 inceler, ard\u0131ndan arazi uzun vadeli kiralan\u0131r. AFEZ’de ise Y\u00f6netim, \u00f6n ba\u015fvurudan sonra 2 i\u015f g\u00fcn\u00fc i\u00e7inde i\u015fin b\u00f6lgeye uygun olup olmad\u0131\u011f\u0131n\u0131 bildirir; ard\u0131ndan yat\u0131r\u0131mc\u0131 AFEZ \u015fablonuna g\u00f6re i\u015f plan\u0131 sunar, plan onaylan\u0131nca arazi tahsis edilir, lisans ve sertifikalar verilir.<\/p>\n \u2014 SME:<\/strong> Sanayi park\u0131 ile serbest b\u00f6lge aras\u0131ndaki se\u00e7im prestij meselesi de\u011fil, hesap meselesidir. Rejimleri projenin kendi rakamlar\u0131yla kar\u015f\u0131la\u015ft\u0131r\u0131yoruz: ithal ekipman\u0131n pay\u0131, ihracat, personel, geri d\u00f6n\u00fc\u015f s\u00fcresi. Belirli bir b\u00f6lge i\u00e7in haz\u0131rlanm\u0131\u015f i\u015f plan\u0131, te\u015fviklerin projeye ger\u00e7ekte ne kazand\u0131rd\u0131\u011f\u0131n\u0131 hemen g\u00f6sterir.<\/p>\n<\/blockquote>\nAzerbaycan’da hangi sanayi parklar\u0131 faaliyette?<\/h2>\n
\n\n
\n \nPark<\/th>\n Yer<\/th>\n Kurulu\u015f<\/th>\n \u00d6zellik<\/th>\n<\/tr>\n<\/thead>\n \n Sumgay\u0131t Kimya Sanayi Park\u0131<\/td>\n Sumgay\u0131t<\/td>\n 2011<\/td>\n Petrokimya ve di\u011fer \u00f6ncelikli sekt\u00f6rler, 640 ha<\/td>\n<\/tr>\n \n Balahan\u0131 Sanayi Park\u0131<\/td>\n Bak\u00fc<\/td>\n 2011<\/td>\n At\u0131k geri d\u00f6n\u00fc\u015f\u00fcm\u00fc<\/td>\n<\/tr>\n \n Minge\u00e7evir Sanayi Park\u0131<\/td>\n Minge\u00e7evir<\/td>\n 2015<\/td>\n Sanayi \u00fcretimi<\/td>\n<\/tr>\n \n Karada\u011f Sanayi Park\u0131<\/td>\n Bak\u00fc<\/td>\n 2015<\/td>\n Gemi in\u015fas\u0131<\/td>\n<\/tr>\n \n Pirallah\u0131 Sanayi Park\u0131<\/td>\n Bak\u00fc<\/td>\n 2016<\/td>\n \u0130la\u00e7 sanayi<\/td>\n<\/tr>\n \n A\u011fdam Sanayi Park\u0131<\/td>\n A\u011fdam<\/td>\n 2021<\/td>\n 190 ha, Karaba\u011f’\u0131n yeniden canland\u0131r\u0131lmas\u0131<\/td>\n<\/tr>\n \n Araz Vadisi Ekonomik B\u00f6lgesi Sanayi Park\u0131<\/td>\n Do\u011fu Zengezur<\/td>\n 2021<\/td>\n 200 ha<\/td>\n<\/tr>\n \n Hac\u0131kabul Sanayi Park\u0131<\/td>\n Hac\u0131kabul<\/td>\n 2024<\/td>\n 60 ha<\/td>\n<\/tr>\n \n Nah\u00e7\u0131van Sanayi Park\u0131<\/td>\n Nah\u00e7\u0131van<\/td>\n 2024<\/td>\n Sanayi \u00fcretimi<\/td>\n<\/tr>\n \n Bat\u0131 Sanayi Park\u0131<\/td>\n Gence ve \u015eemkir<\/td>\n 2026<\/td>\n 15.01.2026 tarihli kararnameyle kuruldu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n Sanayi park\u0131 kat\u0131l\u0131mc\u0131lar\u0131 hangi te\u015fviklerden yararlan\u0131r?<\/h2>\n
\n
Alat Serbest Ekonomik B\u00f6lgesi’ni farkl\u0131 k\u0131lan ne?<\/h2>\n
Nas\u0131l kat\u0131l\u0131mc\u0131 olunur?<\/h2>\n
\n
S\u0131k\u00e7a sorulan sorular<\/h2>\n