期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2015
期号：46
页码：43-74
语种：English
出版社：Erciyes University
摘要：Lease certificate is a capital market instrument issued by asset leasing companies to finance all kinds of assets and rights that provides their owners income in accordance with their shares.Asset leasing companies,in comparison,are companies that issue lease certificates in return to the immovable properties and other assets they take over.The taxation of the incomes provided by lease certificates have different practices depending on whether they are issued within the country or abroad.For the incomes derived from the lease certificates that are issued within the country,tax withholding applies as per the provisional article 67 of the Income Tax Code.As for the incomes derived from the lease certificates which are issued abroad,the income is to be taxed differs between limited and unlimited taxpayers to the extent of income tax and corporate tax in terms of general principles.Incomes of asset leasing companies are subject to corporate tax and there are extensive tax exemptions in the Corporate Tax Code for the acquisition of immovable properties for the issue of lease certificates.In this work,the lease certificates are viewed in terms of the taxation of incomes,income tax and corporate tax after the legal character of the lease certificates are examined in regards to the Capital Market Code.
其他摘要：Kira sertifikası,her türlü varlık ve hakkın finansmanını sağlamak amacıyla varlık kiralama şirketi tarafından ihraç edilen ve sahiplerinin bu varlık veya haktan elde edilen gelirlerden payları oranında edinmelerini sağlayan bir sermaye piyasası aracıdır.V
