{"id":1957,"date":"2021-07-19T19:13:40","date_gmt":"2021-07-19T17:13:40","guid":{"rendered":"https:\/\/ekonomi101.net\/?p=1957"},"modified":"2022-04-24T17:07:19","modified_gmt":"2022-04-24T15:07:19","slug":"kira-sertifikasi-nedir","status":"publish","type":"post","link":"https:\/\/ekonomi101.net\/kira-sertifikasi-nedir\/","title":{"rendered":"Kira Sertifikas\u0131 Nedir?"},"content":{"rendered":"\n

Kira sertifikas\u0131, t\u00fcm hak ve varl\u0131k finansman\u0131 sa\u011flamak amac\u0131 ile varl\u0131k kiralama \u015firketleri taraf\u0131ndan ihra\u00e7 edilen ve yat\u0131r\u0131mc\u0131lar\u0131n\u0131n bu hak veya varl\u0131ktan elde edilen getirilerden belirli oranda pay sahipleri olmas\u0131n\u0131 sa\u011flayan faizsiz bankac\u0131l\u0131k ilkelerine uygun \u015fekilde d\u00fczenlenen yat\u0131r\u0131m ara\u00e7lar\u0131na verilen isimdir.<\/p>\n

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\nkartal escort<\/a>\nmaltepe escort<\/a>\nkurtk\u00f6y escort<\/a>\npendik escort<\/a>\ng\u00f6ztepe escort<\/a>\nba\u011fdat caddesi escort<\/a>\nata\u015fehir escort<\/a>\nac\u0131badem escort<\/a>\ni\u00e7erenk\u00f6y escort<\/a>\nkozyata\u011f\u0131 escort<\/a>\nk\u00fc\u00e7\u00fckyal\u0131 escort<\/a>\nkad\u0131k\u00f6y escort bayan<\/a>\n\u00fcmraniye escort bayan<\/a>\nbostanc\u0131 escort bayan<\/a>\nata\u015fehir escort bayan<\/a>\nanadolu yakas\u0131 escort bayan<\/a>\nkad\u0131k\u00f6y escort<\/a>\nata\u015fehir escort<\/a>\nbostanc\u0131 escort<\/a>\n\u00fcmraniye escort<\/a>\nanadolu yakas\u0131 escort<\/a>\nbostanc\u0131 escort<\/a>\nbostanc\u0131 escort<\/a>\nserifal\u0131 escort<\/a>\nserifal\u0131 escort<\/a>\nserifal\u0131 escort<\/a>\nata\u015fehir escort<\/a>\nkad\u0131k\u00f6y escort<\/a>\nbostanc\u0131 escort<\/a>\n\u00fcmraniye escort<\/a>\nkartal escort<\/a>\nmaltepe escort<\/a>\npendik escort<\/a>\nkurtk\u00f6y escort<\/a>\nanadolu yakas\u0131 escort<\/a>\n<\/div><\/p>\n\n\n\n

Sukuk (Kira Sertifikas\u0131) \u00d6zellikleri Nelerdir?<\/strong><\/h2>\n\n\n\n

Kira sertifikas\u0131 sat\u0131larak nakit paraya d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir olarak ihra\u00e7 edilmektedir ve bu sebeple korunakl\u0131 bir yat\u0131r\u0131m arac\u0131d\u0131r. Ayr\u0131ca, kat\u0131l\u0131m bankac\u0131l\u0131\u011f\u0131 m\u00fc\u015fterileri i\u00e7in ise olduk\u00e7a g\u00fcvenli bir yat\u0131r\u0131m tercihidir. Bir di\u011fer yandan vade sonunda elde edilecek kazan\u00e7 bu yat\u0131r\u0131mda bilinir ve orta-uzun vadeli s\u00fcre\u00e7 i\u00e7erisinde sabit getiri sa\u011flar.<\/p>\n\n\n\n

Kira sertifikalar\u0131, y\u00f6netim s\u00f6zle\u015fmelerine dayal\u0131, al\u0131m-sat\u0131ma dayal\u0131 ortakl\u0131\u011fa dayal\u0131, sahipli\u011fe dayal\u0131 ve eser s\u00f6zle\u015fmesine dayal\u0131 olmak \u00fczere \u00e7e\u015fitli t\u00fcrlerde bulunmaktad\u0131r.<\/p>\n\n\n\n

\"kira
Kira sertifikas\u0131 sat\u0131larak nakit paraya d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir olarak ihra\u00e7 edilmektedir ve bu sebeple korunakl\u0131 bir yat\u0131r\u0131m arac\u0131d\u0131r.<\/figcaption><\/figure><\/div>\n\n\n\n

Sukuk (Kira Sertifikas\u0131) Nas\u0131l Al\u0131n\u0131r?<\/strong><\/h2>\n\n\n\n

Kira sertifikalar\u0131n\u0131n sat\u0131\u015f\u0131 halka arz<\/a><\/strong> y\u00f6ntemi ile ger\u00e7ekle\u015fir ve yat\u0131r\u0131mc\u0131 belirli talep toplama tarihlerinde kira sertifikas\u0131 sat\u0131n alabilir. Genellikle sat\u0131n alma i\u015flemini ger\u00e7ekle\u015ftirebilmek i\u00e7in kat\u0131l\u0131m bankalar\u0131nda yat\u0131r\u0131m hesab\u0131 veya arac\u0131 kurumlarda hesap sahibi olunmas\u0131 gerekmektedir. Sukuk al\u0131m-sat\u0131m i\u015flemleri yine genel olarak i\u015f g\u00fcnleri dahilinde 09:00 ve 16:30 saatleri aras\u0131nda ger\u00e7ekle\u015fmektedir.<\/p>\n\n\n\n

Sukuk (Kira Sertifikas\u0131) Kazanc\u0131 Nedir?<\/strong><\/h2>\n\n\n\n

Kira sertifikalar\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in sabit ve korumal\u0131 getiri sa\u011flayan bir yat\u0131r\u0131m y\u00f6ntemidir. Bu sertifikalar\u0131n kazanc\u0131 ihra\u00e7 oran\u0131 veya miktar\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fiklik g\u00f6sterir ve BIST<\/a><\/strong>\u2019te kote edilir. Ayr\u0131ca, ikinci el piyasas\u0131nda da al\u0131m-sat\u0131m olana\u011f\u0131 bulunur ve T\u00fcrkiye finans piyasalar\u0131nda ihrac\u0131 ger\u00e7ekle\u015ftirilen sertifikalar genellikle %5 stopaj vergisine tabii olmaktad\u0131r. Bu vergi y\u0131ll\u0131k olarak al\u0131n\u0131r ve gelir vergisi beyannamesine dahil edilmez.<\/p>\n\n\n\n

Kira sertifikas\u0131 yat\u0131r\u0131mc\u0131lar\u0131 sahip olduklar\u0131 kira sertifikalar\u0131n\u0131 diledi\u011fi zaman satabilir. Bir ba\u015fka tan\u0131mlama ile diledi\u011fi zaman nakit paraya \u00e7evirebilir. Ayr\u0131ca, sat\u0131\u015f i\u015flemi s\u0131ras\u0131nda sahip olunan t\u00fcm sertifikalar\u0131n sat\u0131lmas\u0131 \u015fart\u0131 da bulunmamaktad\u0131r. Yat\u0131r\u0131mc\u0131 diledi\u011fi oranda veya miktarda sat\u0131\u015f ger\u00e7ekle\u015ftirebilir.<\/p>\n\n\n\n

\"sukuk\"
T\u00fcrkiye finans piyasalar\u0131nda ihrac\u0131 ger\u00e7ekle\u015ftirilen sertifikalar genellikle %5 stopaj vergisine tabii olmaktad\u0131r.<\/figcaption><\/figure><\/div>\n\n\n\n

Sukuk (Kira Sertifikas\u0131) Nas\u0131l Vergilendirilir?<\/strong><\/h2>\n\n\n\n

Kira sertifikalar\u0131, di\u011fer yat\u0131r\u0131m ara\u00e7lar\u0131na k\u0131yasla daha d\u00fc\u015f\u00fck stopaj vergisine tabiidir ve bu da vergi bak\u0131m\u0131ndan daha avantajl\u0131 olmas\u0131na katk\u0131 sa\u011flamaktad\u0131r. Bu sertifikalar, sabit olarak %5 stopaj vergisine sahiptir ve ekstra bir vergisi bulunmamaktad\u0131r. Ayr\u0131ca, sukuk getirileri y\u0131ll\u0131k gelir vergisi beyannamesine dahil edilmeme \u00f6zelli\u011fine de sahiptir.<\/p>\n\n\n\n

Bir di\u011fer yandan limited ve komandit \u015firketler, anonim \u015firketler ve Sermaye Piyasas\u0131 Kurulu<\/a><\/strong>na tabii yat\u0131r\u0131m fonlar\u0131 ve yat\u0131r\u0131m ortaklar\u0131 kira sertifikas\u0131 i\u00e7in %0 oran\u0131nda vergi \u00f6demektedir. Burada belirtilen kategoriler haricinde kalan kurum veya yat\u0131r\u0131mc\u0131lar ise %5 oran\u0131nda stopaj vergisi \u00f6demek zorundad\u0131r ve \u00f6denen bu miktar kurumlar vergisinden d\u00fc\u015f\u00fcr\u00fclmektedir.<\/p>\n\n\n\n

BSMV m\u00fckellefi kurumlar\u0131 kira sertifikas\u0131 al\u0131m-sat\u0131m kazan\u00e7lar\u0131 \u00fczerinden %1, kira \u00f6demesi \u00fczerinden ise %5 BSMV hesaplay\u0131p \u00f6deme yapmas\u0131 gerekmektedir. Yurt d\u0131\u015f\u0131na ihra\u00e7 edilen kira sertifikalar\u0131na uygulanan stopaj oran\u0131 ise 1 ile 5 y\u0131l aras\u0131nda vade s\u00fcresi de\u011fi\u015fikli\u011fi g\u00f6sterir. 5 y\u0131l \u00fczerinde olan kira sertifikalar\u0131nda ise stopaj oran\u0131 yine %0 olarak hesaplan\u0131r.<\/p>\n\n\n\n

Sahipli\u011fe Dayal\u0131 Kira Sertifikalar\u0131 Nedir?<\/strong><\/h2>\n\n\n\n

Bu sertifikalar, kaynak kurulu\u015f veya \u00fc\u00e7\u00fcnc\u00fc \u015fah\u0131slara kiralanmak veya Varl\u0131k Kiralama \u015eirketi ad\u0131na kontrol edilmek \u00fczere Varl\u0131k Kiralama \u015eirketi arac\u0131l\u0131\u011f\u0131 ile kaynak kurulu\u015flardan devral\u0131nacak hak ve varl\u0131klar\u0131n finansman\u0131n\u0131 sa\u011flamak amac\u0131 ile ihra\u00e7 edilen yat\u0131r\u0131m ara\u00e7lar\u0131d\u0131r.<\/p>\n\n\n\n

Varl\u0131k Kiralama \u015eirketi sertifika sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftirerek fon toplamaktad\u0131r. Elde edilen bu fon hak veya varl\u0131k sat\u0131n al\u0131m\u0131 ger\u00e7ekle\u015ftirerek kaynak \u015firkete tekrardan kiralamaktad\u0131r. Elde edilen kira gelirleri ise Kira Sertifikas\u0131 sahiplerine da\u011f\u0131t\u0131lmaktad\u0131r.<\/p>\n\n\n\n

\"kira
BSMV m\u00fckellefi kurumlar\u0131 kira sertifikas\u0131 al\u0131m-sat\u0131m kazan\u00e7lar\u0131 \u00fczerinden %1, kira \u00f6demesi \u00fczerinden ise %5 BSMV hesaplay\u0131p \u00f6deme yapmas\u0131 gerekmektedir.<\/figcaption><\/figure><\/div>\n\n\n\n

Devlet Kira Sertifikalar\u0131 Nedir?<\/strong><\/h2>\n\n\n\n

Bu sertifikalar, T.C. Hazine M\u00fcste\u015farl\u0131\u011f\u0131 Varl\u0131k Kiralama Anonim \u015eirketi taraf\u0131ndan ihrac\u0131 ger\u00e7ekle\u015ftirilen ve sahiplerinin paylar\u0131 oran\u0131nda Kira Sertifikas\u0131 geliri elde etmesine sebep olan menkul k\u0131ymete verilen isimdir.<\/p>\n\n\n\n

Devlet Kira Sertifikalar\u0131n\u0131n \u00d6zellikleri<\/strong><\/h2>\n\n\n\n

Bu kira sertifikalar\u0131 T.C. Hazine M\u00fcste\u015farl\u0131\u011f\u0131 g\u00fcvencesi ile ihra\u00e7 edilmektedir ve i\u015flem fiyatlar\u0131 g\u00fcnl\u00fck olarak Borsa \u0130stanbul Kesin Al\u0131m-Sat\u0131m Pazar\u0131ndan takip edilebilmektedir. Ayr\u0131ca, bu sertifikalar\u0131n Borsa \u0130stanbul \u00fczerinde i\u015flem g\u00f6rmesi sebebi ile kolayca nakit paraya \u00e7evrilebilmesi de m\u00fcmk\u00fcnd\u00fcr. Son olarak, devlet g\u00fcvencesi ile sabit getiri elde edilmesi \u00f6zelli\u011fi de bulunmaktad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

Kira sertifikas\u0131 sat\u0131larak nakit paraya d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilir olarak ihra\u00e7 edilmektedir ve bu sebeple korunakl\u0131 bir yat\u0131r\u0131m arac\u0131d\u0131r.<\/p>\n","protected":false},"author":1,"featured_media":1959,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[43,54],"tags":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/ekonomi101.net\/wp-content\/uploads\/2021\/07\/sukuk.jpeg?fit=1600%2C1066&ssl=1","_links":{"self":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/1957"}],"collection":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/comments?post=1957"}],"version-history":[{"count":2,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/1957\/revisions"}],"predecessor-version":[{"id":2973,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/posts\/1957\/revisions\/2973"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media\/1959"}],"wp:attachment":[{"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/media?parent=1957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/categories?post=1957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ekonomi101.net\/wp-json\/wp\/v2\/tags?post=1957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}