Seçilmiş AB Ülkelerinde ve Türkiye’de Patent Gelirlerine İlişkin Vergileme “Patent Box” Rejimi

Yıl 2016, Cilt: 24 Sayı: 29, 183 - 203, 29.10.2016

Işıl Fulya Orkunoğlu Şahin Ahmet Burçin Yereli

https://doi.org/10.17233/se.2016.07.001

Öz

“Patent Box” rejimi, patent gelirlerine sağlanan indirimli kurumlar vergisi oranını ifade eder. Bu rejimle ulusal bazda fikrî mülkiyet haklarının, bu hakların sahiplerinin ve bu haklarla elde edilecek gelirlerin korunması amaçlanmaktadır. Çalışmada Patent Box uygulamasının seçilmiş AB ülkelerindeki ve Türkiye’deki durumu karşılaştırmalı olarak ele alınmaktadır. AB Yenilikçilik Kriterlerine göre Türkiye’nin yenilikçilik performansı, patent başvuruları ile marka ve tasarım oluşturmada AB ortalamasının altındadır. Patent gelirleri Fransa’da %15, İngiltere’de %10 indirimli kurumlar vergisine tabi iken; Belçika ve Lüksemburg’da patent gelirlerinin %20’si, İspanya’da %50’si vergiye tabidir. İrlanda’da patent gelirlerinin tamamı vergiden istisnadır. Türkiye’de ise 2014 yılında patent gelirlerine %50 kurumlar vergisi ve gelir vergisi istisnası getirilmiştir.

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