{"id":73,"date":"2025-12-17T00:10:27","date_gmt":"2025-12-17T00:10:27","guid":{"rendered":"https:\/\/girisimhukuku.com\/blog\/?p=73"},"modified":"2025-12-17T00:10:28","modified_gmt":"2025-12-17T00:10:28","slug":"primli-pay-ihraci-emisyon-primi-nedir","status":"publish","type":"post","link":"https:\/\/girisimhukuku.com\/blog\/primli-pay-ihraci-emisyon-primi-nedir\/","title":{"rendered":"Primli pay ihrac\u0131 (Emisyon Primi) nedir?"},"content":{"rendered":"<p>Start-up yat\u0131r\u0131mlar\u0131nda en yayg\u0131n y\u00f6ntem, yat\u0131r\u0131mc\u0131n\u0131n \u015firkete y\u00fcksek de\u011ferleme \u00fczerinden sermaye koymas\u0131 ve bu tutar\u0131n nominal sermaye art\u0131\u015f\u0131 + emisyon primi olarak \u015firkete girmesidir. \u00d6rne\u011fin \u015firket sermayesi 50.000 TL iken yat\u0131r\u0131mc\u0131 1.000.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda %10 hisse al\u0131yorsa, bunun sadece 5.000 TL\u2019si nominal sermaye art\u0131\u015f\u0131, kalan 995.000 TL\u2019si \u201cemisyon primi\u201d olarak \u00f6zkaynaklara eklenir. Emisyon primi Kurumlar Vergisi\u2019nden istisnad\u0131r, bu nedenle yat\u0131r\u0131m tutar\u0131 vergiye gitmeden \u015firket kasas\u0131nda kal\u0131r ve b\u00fcy\u00fcme i\u00e7in kullan\u0131l\u0131r. E\u011fer yat\u0131r\u0131m do\u011frudan gelir olarak kaydedilseydi vergilendirilecek, \u015firketin eline \u00e7ok daha az net kaynak ge\u00e7ecekti. Bu y\u00fczden emisyon primi, \u00f6zellikle erken a\u015fama yat\u0131r\u0131mlar\u0131nda hem vergi avantaj\u0131 hem de muhasebe \u015feffafl\u0131\u011f\u0131 sa\u011flayan kritik bir mekanizmad\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Start-up yat\u0131r\u0131mlar\u0131nda en yayg\u0131n y\u00f6ntem, yat\u0131r\u0131mc\u0131n\u0131n \u015firkete y\u00fcksek de\u011ferleme \u00fczerinden sermaye koymas\u0131 ve bu tutar\u0131n nominal sermaye art\u0131\u015f\u0131 + emisyon primi olarak \u015firkete girmesidir. \u00d6rne\u011fin \u015firket sermayesi 50.000 TL iken yat\u0131r\u0131mc\u0131 1.000.000 TL kar\u015f\u0131l\u0131\u011f\u0131nda %10 hisse al\u0131yorsa, bunun sadece 5.000 TL\u2019si nominal sermaye art\u0131\u015f\u0131, kalan 995.000 TL\u2019si \u201cemisyon primi\u201d olarak \u00f6zkaynaklara eklenir. Emisyon primi Kurumlar [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-73","post","type-post","status-publish","format-standard","hentry","category-girisim-hukuku-soru-cevap"],"_links":{"self":[{"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/posts\/73","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/comments?post=73"}],"version-history":[{"count":1,"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/posts\/73\/revisions"}],"predecessor-version":[{"id":159,"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/posts\/73\/revisions\/159"}],"wp:attachment":[{"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/media?parent=73"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/categories?post=73"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/girisimhukuku.com\/blog\/wp-json\/wp\/v2\/tags?post=73"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}