Görüntüleme
45
İndirme
8
Ülkemizde özellikle son yıllarda madencilik sektörünün gelişmesine paralel olarak mevzuatta bazı değişiklikler yapılmıştır. Yatırımları desteklemek için yapılan teşvikler sürekli olarak güncellenmesine rağmen, gerek sektöre yönelik vergisel düzenlemeler gerekse de sektöre özel teşvik uygulamalarına duyulan ihtiyaç her geçen gün giderek artmaktadır. Madencilik sektöründe faaliyet gösteren işletmelerin ekonomi içindeki yeri, kendilerine has yapısı ve çoğunun çok uluslu işletme özelliği göstermesi finansal tablolarında sundukları bilgilerin anlaşılır ve karşılaştırılabilir olması açısından önem arz etmektedir. Bu yüzden, devlet teşviki, işletme tarafından teşvikin elde edilmesi için gerekli koşulları yerine getireceğine ve teşvikin elde edileceğine dair makul bir güvence olmadan finansal tablolarına yansıtılamaz. Bu çalışmada maden sektöründe faaliyette bulunan krom maden işletmesinin yatırım teşvik belgesi kapsamında yatırım harcaması yaparak yatırım indirimi istisnalarından yararlanırken yapılması gereken muhasebe kayıtları örneklerle incelenmiştir. Bu kapsamda, işletmenin yatırım teşvik belgesi alınmasından başlanılarak yapılması gereken muhasebe kayıtları, işlemlerle alakalı bilgiler ve hesaplamalar Ekonomi Bakanlığının belirlediği kriterlere ve ilgili mevzuata uygun bir şekilde ilgili örnekler yardımıyla ele alınmıştır.
In the past few years there have been some changes in the legislation in our country, in particular in the development of the mining sector. Although incentives to support investments are constantly updated, the need for tax regulations for the sector is increasing on a daily basis and the need for specific incentives for the sector is increasing. The position in the economy of the enterprises operating in the mining sector, their own structure and most of them show multinational business characteristics are of importance for the understanding and comparability of the information they provide in their financial statements. Therefore, government incentive cannot be reflected in its financial statements without a reasonable assurance that the company will meet the necessary conditions for the incentive to be obtained and that the incentive will be obtained. In this study, the accounting records that must be made in the context of the investment incentive certificate of the chrom mining enterprise operating in the mining sector by making investment spending and taking advantage of the investment discount exceptions have been studied with examples. In this context, the accounting records, information and calculations related to transactions, which must be made starting with the receipt of the investment incentive certificate of the enterprise, have been addressed with the help of relevant examples in accordance with the criteria established by the Ministry of Economy and the relevant legislation.
In Turkey, some changes have been made in the legislation in parallel with the development of the mining sector, especially in recent years. Although incentives to support investments are constantly updated, the need for both tax regulations for the sector and sector-specific incentives are increasing day by day. The place of the companies operating in the mining sector in the economy, their unique structure and the fact that most of them have multinational business characteristics are important in terms of being understandable and comparable in the financial statements. Therefore, government incentives cannot be reflected in their financial statements without reasonable assurance that the business will meet the conditions required to obtain the incentive and that the incentive will be obtained. The purpose of the study is to explain with the help of examples the accounting records that need to be made while benefiting from the investment incentive exemptions by making investment expenditures within the scope of the investment incentive certificate of the chrome mining company operating in the mining sector. In this context, the accounting records, transactions related information and calculations to be made starting from obtaining the investment incentive certificate of the enterprise have been handled with the help of relevant examples in accordance with the criteria set by the Ministry of Economy and the relevant legislation. As a result, it was determined that the company selected as an example benefited from investment incentives. In addition, it has been concluded that the company does not mislead decision-makers who will receive information from the company, since it has adopted the principles of practice in the legislation.
Alan : Eğitim Bilimleri; Filoloji; İlahiyat; Sosyal, Beşeri ve İdari Bilimler
Dergi Türü : Ulusal
Makale Detay 
Benzer Makaleler
PDF Görüntüle
Dergi Bilgisi
Eseri Dinleyin
Alıntı Yap
Bu Sayfayı Yazdırın
Paylaş
Mendeley
