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Organize Sanayi Bölgeleri (OSB), sanayinin uygun görülen alanlarda yapılmasını sağlamak, kentleşmeyi yönlendirmek, çevre sorunlarını önlemek, bilgi ve bilişim teknolojilerinden yararlanmak, imalat sanayi türlerinin belirli bir plan dahilinde yerleştirilmelerini ve geliştirilmelerini sağlamak amacıyla 4562 sayılı Organize Sanayi Bölgeleri Kanunu ile kurulmuştur. Çalışmanın amacı, Organize Sanayi Bölgelerinin muhasebe ve vergi uygulamalarını inceleyerek yöneticilere ve meslek mensuplarına faydalı bilgiler sunmaktır. Bu amaç doğrultusunda Düzce ilinde faaliyet gösteren Düzce II. OSB’ye ait muhasebe ve vergi uygulamaları doküman analizi yapılarak ele alınmıştır. Yapılan çalışmaya göre ülkemizdeki OSB tüzel kişiliği Tekdüzen Muhasebe Sistemine uygun olarak muhasebe kayıtlarını yapması gerekir. Vergi uygulamaları açısından OSB’ler, Katma Değer Vergisi, Damga Vergisi, Gelir Vergisi ve Kurumlar Vergisi Kanunu hükümlerine tabi olmalıdır. OSB’lerin tüm faaliyetlerinin ise denetim kurulu, Yeminli Mali Müşavir ve Bilim, Sanayi ve Teknoloji Bakanlığı denetçileri tarafından denetlenmesi gerekir. Ayrıca OSB’de faaliyet gösteren işletmelerin bazı vergisel muafiyetlerden, istisnalardan, indirim ve teşviklerden faydalanabilecekleri tespit edilmiştir.
Organized Industrial Areas (OSB) are established by Law No. 4562 of Organized Industrial Areas with the aim of ensuring that the industry is performed in the appropriate areas, to guide urbanization, to prevent environmental problems, to take advantage of information and information technologies, to ensure that manufacturing industries are placed and developed within a specific plan. The aim of the study is to provide useful information to managers and professionals by studying the accounting and tax practices of the Organized Industrial Areas. This is the purpose of the 2nd edition of the work. The accounting and tax practices of the OSB have been addressed by document analysis. According to the study done, the OSB legal person in our country must make accounting records in accordance with the Single Accounting System. In terms of tax practices, OSBs must be subject to the provisions of the VAT, VAT, VAT, income tax and corporate tax law. All the activities of the OSB must be supervised by the supervisory board, the jury financial client and the inspectors of the Ministry of Science, Industry and Technology. It has also been found that enterprises operating in OSB can 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.
Field : Sosyal, Beşeri ve İdari Bilimler
Journal Type : Ulusal
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