{"id":54172,"date":"2023-07-10T14:15:30","date_gmt":"2023-07-10T14:15:30","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=54172"},"modified":"2023-08-29T16:40:51","modified_gmt":"2023-08-29T16:40:51","slug":"c-corporation","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/c-corporation\/","title":{"rendered":"C-Corporation (C-Corp) Nedir? Nas\u0131l Kurulur?"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<span style=\"font-weight: 400;\">&#8220;Corporation&#8221; kelimesi, geli\u015fig\u00fczel bir \u015fekilde b\u00fcy\u00fck bir i\u015fletme veya \u015firket anlam\u0131nda kullan\u0131labilir; ancak durum bundan ibaret de\u011fil tabii ki. \u0130\u015f d\u00fcnyas\u0131na girmek veya ticari faaliyette bulunmak istiyorsan\u0131z, bir C-Corporation (C-Corp), bir S-Corp veya bir LLC aras\u0131ndaki fark\u0131 bilmelisiniz. Ayr\u0131ca bu \u015firket tiplerinin avantajlar\u0131n\u0131 ve dezavantajlar\u0131n\u0131 \u00f6\u011frenip hangisinin ama\u00e7lar\u0131n\u0131za daha uygun oldu\u011funu anlaman\u0131z gerekiyor. C-Corp hakk\u0131ndaki bu rehberimiz, bunlar\u0131n ne oldu\u011funu anlatman\u0131n yan\u0131 s\u0131ra, a\u011f\u0131rl\u0131kl\u0131 olarak C-Corporation \u00fczerinde durmay\u0131 hedeflemektedir.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">T\u00fcrk\u00e7ede anonim \u015firket olarak bilinen C-Corporation, \u015fah\u0131s \u015firketlerinden, ortakl\u0131klardan (partnership) ve LLC&#8217;lerden \u00e7e\u015fitli \u015fekillerde farkl\u0131l\u0131k g\u00f6sterir. A\u015fa\u011f\u0131da da ayr\u0131nt\u0131l\u0131 \u015fekilde anlat\u0131ld\u0131\u011f\u0131 \u00fczere, bir C-Corp, tek bir varl\u0131k olarak hareket eden ve birlikte \u00e7al\u0131\u015fan hissedarlar\u0131, y\u00f6neticileri ve memurlar\u0131 olan bir \u015firket t\u00fcr\u00fcd\u00fcr. T\u00fczel ki\u015filik olarak bir C-Corp, hissedarlar\u0131ndan farkl\u0131d\u0131r; yani hissedarlar \u015firketin bor\u00e7lar\u0131ndan ki\u015fisel olarak sorumlu de\u011fildir (hissedar sorumlulu\u011fu, hissedarlar\u0131n kendilerinin yat\u0131rd\u0131klar\u0131yla s\u0131n\u0131rl\u0131d\u0131r). C-Corporation, di\u011fer \u015firket t\u00fcrlerinin tabi olmad\u0131\u011f\u0131 bir dizi yasal ve\/veya vergi gereklili\u011fine tabidir. C-Corporation, Amerika Birle\u015fik Devletleri federal gelir vergisi yasas\u0131na g\u00f6re, sahiplerinden ayr\u0131 olarak vergilendirilen bir \u015firkettir.\u00a0<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#C-Corporation_Nedir\" >C-Corporation Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#C-Corporation_Kurulus_Sureci\" >C-Corporation Kurulu\u015f S\u00fcreci<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#Bir_C-Corp_Kurmanin_Avantajlari_ve_Dezavantajlari\" >Bir C-Corp Kurman\u0131n Avantajlar\u0131 ve Dezavantajlar\u0131<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#Bir_C-Corp_Kurup_Ticari_Faaliyet_Gostermenin_Faydalari\" >Bir C-Corp Kurup Ticari Faaliyet G\u00f6stermenin Faydalar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#Bir_C-Corp_Kurup_Ticari_Faaliyet_Gostermenin_Dezavantajlari\" >Bir C-Corp Kurup Ticari Faaliyet G\u00f6stermenin Dezavantajlar\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#C-Corp_ile_Diger_Sirket_Tipleri_Arasindaki_Farklar\" >C-Corp ile Di\u011fer \u015eirket Tipleri Aras\u0131ndaki Farklar<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#C-Corporation_ve_Limited_Sirket_LLC_Karsilastirmasi\" >C-Corporation ve Limited \u015eirket (LLC) Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#C-Corporation_ve_S-Corp_Karsilastirmasi\" >C-Corporation ve S-Corp Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#C-Corporation_ve_Partnership_Karsilastirmasi\" >C-Corporation ve Partnership Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#C-Corporationin_Vergi_Yapisi_ve_Isletmeler_Uzerindeki_Etkisi\" >C-Corporation&#8217;\u0131n Vergi Yap\u0131s\u0131 ve \u0130\u015fletmeler \u00dczerindeki Etkisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#C-Corpun_Yonetim_ve_Kurumsal_Yapisi\" >C-Corp&#8217;un Y\u00f6netim ve Kurumsal Yap\u0131s\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/#Manay_CPA_ile_Bugun_Bir_C-Corp_Sirket_Kurun\" >Manay CPA ile Bug\u00fcn Bir C-Corp \u015eirket Kurun<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"C-Corporation_Nedir\"><\/span><span style=\"font-weight: 400;\">C-Corporation Nedir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bir C-Corporation (C-Corp), sahiplerinin (veya hissedarlar\u0131n\u0131n) kurulu\u015ftan ayr\u0131 olarak vergilendirildi\u011fi bir i\u015f yap\u0131s\u0131d\u0131r. Hissedarlar \u015firketin sahipleridir ve her biri \u015firketin b\u00fct\u00fcn\u00fc \u00fczerinde k\u0131smi bir paya sahiptir. Bir hissedar, \u015firketin tek bir hissesine veya milyonlarca hisseye sahip olabilir. Bir C-Corp, bu hisselerin sat\u0131\u015f\u0131 yoluyla fon sa\u011flayabilir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bir C-Corporation\u2019\u0131n kendisi kurumlar vergisine tabidir, hissedarlar ise ki\u015fisel vergiye tabidir. Basit bir ifadeyle, bir C-Corp, t\u0131pk\u0131 bir ki\u015finin y\u0131ll\u0131k maa\u015f\u0131 \u00fczerinden vergi \u00f6deyece\u011fi gibi, geliri \u00fczerinden vergi \u00f6der (operasyonel k\u00e2r \u00fczerinden sabit %21). Bir C-Corp, hissedarlar yasal olarak \u015firketin kendisinden farkl\u0131 oldu\u011fu i\u00e7in, hissedarlara temett\u00fc veya di\u011fer da\u011f\u0131t\u0131mlar \u015feklinde da\u011f\u0131t\u0131lan karlar, hissedarlar\u0131n ki\u015fisel oranlar\u0131 \u00fczerinden vergilendirilir ve bu da &#8220;\u00e7ifte vergilendirme&#8221; olarak adland\u0131r\u0131lan bir durumla sonu\u00e7lan\u0131r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">ABD\u2019de C-Corp, en yayg\u0131n \u015firket t\u00fcr\u00fcd\u00fcr ve \u00e7o\u011fu eyalette ola\u011fan\/varsay\u0131lan\/default olarak kabul edilen \u015firket t\u00fcr\u00fcd\u00fcr. \u015eirket ana s\u00f6zle\u015fmenizi, tercih etti\u011finiz eyalette haz\u0131rlay\u0131p ba\u015fvurdu\u011funuzda, devlet genellikle yeni \u015firketinizi default olarak bir C-Corp olarak tan\u0131yacakt\u0131r. \u015eirket t\u00fcr\u00fc olarak C-Corp\u2019un ba\u015fl\u0131ca alternatifleri \u015funlard\u0131r: <a href=\"https:\/\/www.manaycpa.com\/tr\/s-corporation\/\">S-Corp<\/a>,\u00a0 LLC (limited \u015firketler) ve ortakl\u0131k.\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]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[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"C-Corporation_Kurulus_Sureci\"><\/span><span style=\"font-weight: 400;\">C-Corporation Kurulu\u015f S\u00fcreci<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bir C-Corp kurmak, muhtemelen bir vergi uzman\u0131na, bir avukata dan\u0131\u015fmay\u0131 gerektiren ve tabii ki de nihayetinde ana \u015firket s\u00f6zle\u015fmesini haz\u0131rlay\u0131p ilgili yerlere sunman\u0131z\u0131 i\u00e7eren karma\u015f\u0131k bir s\u00fcre\u00e7tir. Genel olarak, bir i\u015fe ba\u015flarken bir C-Corp olu\u015fturma ad\u0131mlar\u0131 a\u015fa\u011f\u0131daki gibidir:<\/span><\/p>\n<ol>\n<li><span style=\"font-weight: 400;\">Benzersiz, orjinal bir \u015firket ad\u0131 belirleyip tescil ettirin.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u015eirketin \u00e7al\u0131\u015fmas\u0131n\u0131 sa\u011flayacak g\u00f6revliler atay\u0131n (CEO, y\u00f6netim kurulu).<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Eyaletinizdeki resmi makama verilmek \u00fczere \u015firket ana s\u00f6zle\u015fme tasla\u011f\u0131n\u0131 haz\u0131rlay\u0131n ve gerekli belgelerle birlikte verin. Baz\u0131 eyaletlerde ba\u015fvuru yapmak, kurumlar vergisi oran\u0131n\u0131n daha d\u00fc\u015f\u00fck olmas\u0131 gibi, size baz\u0131 mali faydalar sa\u011flayabilir.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u015eirket t\u00fcz\u00fc\u011f\u00fcn\u00fc yaz\u0131n.<\/span><\/li>\n<li>\u015eirket ad\u0131na hisse senedi \u00e7\u0131karman\u0131z gerekiyor. C-Corp sahiplerine hissedar denir ve onlara \u015firketteki sahiplik paylar\u0131n\u0131 g\u00f6steren hisse senetleri verilmelidir. Bu sertifikalar, hissedarlar\u0131n sahip oldu\u011fu \u015firketin y\u00fczdesini g\u00f6sterir. Burada hissedar say\u0131s\u0131 \u00f6nemlidir. 35&#8217;ten az hissedar\u0131 olan C-Corp\u2019lar\u0131n ABD Menkul K\u0131ymetler ve Borsa Komisyonu&#8217;na (SEC) hisse kayd\u0131 yapmas\u0131na gerek yoktur.<\/li>\n<li>Eyalet, \u015fehir ve belediye d\u00fczeylerinde bir i\u015fletme ruhsat\u0131 i\u00e7in ba\u015fvurun.<\/li>\n<li>IRS&#8217;den bir i\u015fveren kimlik numaras\u0131 (EIN) almak i\u00e7in bir SS-4 Formu doldurun.<\/li>\n<li>\u0130\u015fsizlik ve maluliyet sigortas\u0131 gibi resmi makamlar taraf\u0131ndan istenen di\u011fer kimlik numaralar\u0131na ba\u015fvurun.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Bir_C-Corp_Kurmanin_Avantajlari_ve_Dezavantajlari\"><\/span><span style=\"font-weight: 400;\">Bir C-Corp Kurman\u0131n Avantajlar\u0131 ve Dezavantajlar\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u015eirketinizi bir C-Corp olarak kurmay\u0131 se\u00e7mek, S-Corp ve LLC&#8217;ler i\u00e7in mevcut olmayan baz\u0131 yap\u0131sal avantajlar sunabilir. Bunlar aras\u0131nda, serbest\u00e7e aktar\u0131labilir menfaatler\/haklar ve yat\u0131r\u0131mc\u0131lar\u0131 \u00e7ekebilecek \u00f6nemli bir me\u015fruiyet zemini olmas\u0131 bulunur.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Bir_C-Corp_Kurup_Ticari_Faaliyet_Gostermenin_Faydalari\"><\/span><span style=\"font-weight: 400;\">Bir C-Corp Kurup Ticari Faaliyet G\u00f6stermenin Faydalar\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C-Corp sahiplerinin s\u0131n\u0131rl\u0131 yasal ve mali sorumluluklar\u0131n\u0131n olmas\u0131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0130stedi\u011finiz kadar hisse senedi satarak finansmana eri\u015fim kolayl\u0131\u011f\u0131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hisselerin serbest\u00e7e devredilebilir olmas\u0131.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pasif gelir arayan yat\u0131r\u0131mc\u0131lar i\u00e7in daha cazip bir se\u00e7enek.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u0130\u015fletmeye, sahibinin ki\u015fisel gelir vergisi oran\u0131ndan ziyade kurumlar vergisi oran\u0131nda yeniden yat\u0131r\u0131m yapabilme imkan\u0131 sunmas\u0131 (S-Corp ve LLC&#8217;lerde oldu\u011fu gibi).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Genel bir me\u015fruiyet alg\u0131s\u0131: Hisse satan \u015firketler, yat\u0131r\u0131mc\u0131lara i\u015fin sa\u011flaml\u0131\u011f\u0131 konusunda g\u00fcven veren bir\u00e7ok d\u00fczenlemeye tabidir.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bir_C-Corp_Kurup_Ticari_Faaliyet_Gostermenin_Dezavantajlari\"><\/span><span style=\"font-weight: 400;\">Bir C-Corp Kurup Ticari Faaliyet G\u00f6stermenin Dezavantajlar\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bir vergi uzman\u0131n\u0131n ve bir avukat\u0131n i\u015fe al\u0131nmas\u0131n\u0131 gerektirecek yasal karma\u015f\u0131kl\u0131k d\u00fczeyi nedeniyle C-Corp\u2019lar dezavantajl\u0131d\u0131r. \u00d6zellikle, LLC&#8217;ler veya \u015fah\u0131s \u015firketleri gibi di\u011fer yap\u0131larla kar\u015f\u0131la\u015ft\u0131r\u0131ld\u0131\u011f\u0131nda bu anlamda masrafl\u0131d\u0131rlar.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bu \u015firketlerin i\u015fletilmeleri de olduk\u00e7a karma\u015f\u0131kt\u0131r.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hissedarlar zararlar\u0131n\u0131 mahsup edemezler ve temett\u00fc da\u011f\u0131t\u0131ld\u0131k\u00e7a ticari karlar \u00e7ifte vergilendirilir.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Di\u011fer i\u015f yap\u0131lar\u0131na g\u00f6re daha fazla d\u00fczenlemeye tabidirler ve daha y\u00fcksek yasal \u00fccretlere tabidirler.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C-Corp belirli b\u00fcy\u00fckl\u00fcklere ula\u015ft\u0131ktan sonra SEC&#8217;e kay\u0131t olmal\u0131d\u0131r.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"C-Corp_ile_Diger_Sirket_Tipleri_Arasindaki_Farklar\"><\/span><span style=\"font-weight: 400;\">C-Corp ile Di\u011fer \u015eirket Tipleri Aras\u0131ndaki Farklar<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"C-Corporation_ve_Limited_Sirket_LLC_Karsilastirmasi\"><\/span><span style=\"font-weight: 400;\">C-Corporation ve Limited \u015eirket (LLC) Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">C-Corp\u2019un aksine LLC&#8217;ler, tek bir mal sahibine veya bir grup mal sahibine aittir. LLC&#8217;ler hisse ihra\u00e7 edemez, bu nedenle hissedarlara kar\u015f\u0131 herhangi bir y\u00fck\u00fcml\u00fcl\u00fckleri yoktur. Bunun yerine, LLC&#8217;ler \u015firket k\u00e2r\u0131n\u0131 payla\u015fan \u00fcyelerden olu\u015fur. LLC \u00fcyeleri nas\u0131l vergilendirilece\u011fini se\u00e7ebilirler: Bir LLC, belirli gereksinimleri kar\u015f\u0131l\u0131yorsa bir C-Corp veya bir S-Corp olarak vergilendirilmeyi se\u00e7ebilir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bir\u00e7ok k\u00fc\u00e7\u00fck i\u015fletme sahibi, bu yap\u0131n\u0131n sundu\u011fu basitlik ve esneklik nedeniyle LLC&#8217;leri se\u00e7er. Basitlik ad\u0131na, partnership olarak da vergilendirilebilirler. LLC sahipleri, &#8220;\u00fcyeler&#8221; olarak bilinirler, ticari y\u00fck\u00fcml\u00fcl\u00fcklerden ki\u015fisel olarak sorumlu de\u011fildir. Genel olarak \u00fcyeler, \u015fah\u0131s \u015firketi veya ortakl\u0131k sahiplerinin \u00f6dedi\u011fi \u015fekilde vergi \u00f6derler.\u00a0<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"C-Corporation_ve_S-Corp_Karsilastirmasi\"><\/span><span style=\"font-weight: 400;\">C-Corporation ve S-Corp Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bir S-Corp, bir \u015firketin gelirini, kesintilerini ve zararlar\u0131n\u0131 hissedarlar\u0131na iletmesine izin veren ba\u015fka bir \u015firket t\u00fcr\u00fcd\u00fcr. Hem bir C-Corp hem de bir S-Corp s\u0131n\u0131rl\u0131 sorumluluk korumas\u0131 sunar ve kurulu\u015f s\u00fcreci her ikisi i\u00e7in de benzerdir. Ana farkl\u0131l\u0131klar vergilendirme ve m\u00fclkiyet ile ilgilidir. Bir C-Corp gibi, bir S-Corp da hissedarlardan, m\u00fcd\u00fcrlerden ve memurlardan olu\u015fur ve ki\u015fisel sorumlulu\u011fa kar\u015f\u0131 ayn\u0131 korumalardan yararlanmak i\u00e7in kurumsal d\u00fczenlemeleri takip eder. S-Corp, C-Corp&#8217;un kar\u015f\u0131la\u015ft\u0131\u011f\u0131 \u00e7ifte vergilendirme durumundan ka\u00e7\u0131nmas\u0131 bak\u0131m\u0131ndan farkl\u0131d\u0131r. S-Corp, &#8220;ge\u00e7ici vergi kurulu\u015flar\u0131&#8221; olarak kabul edilir, yani gelir, \u00f6nce bir kurumlar vergisiyle kar\u015f\u0131 kar\u015f\u0131ya kalmadan do\u011frudan hissedarlara gidebilir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6z\u00fcnde, S-Corp, partnership\u2019in vergi ayr\u0131cal\u0131klar\u0131n\u0131 C-Corp&#8217;un kurumsal korumalar\u0131yla birle\u015ftirir. Bununla birlikte, bu faydalar\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda S-Corp, maksimum 100 hissedar s\u0131n\u0131r\u0131 ve ne t\u00fcr kurulu\u015flar\u0131n hissedar olabilece\u011fine dair kat\u0131 kurallar dahil olmak \u00fczere bir dizi d\u00fczenlemeye tabidir.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"C-Corporation_ve_Partnership_Karsilastirmasi\"><\/span><span style=\"font-weight: 400;\">C-Corporation ve Partnership Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Bir partnership, \u015fah\u0131s \u015firketinin \u00e7ok sahipli bir versiyonu gibidir. \u00c7o\u011fu eyalet, bir partnership olu\u015fturmak ve s\u00fcrd\u00fcrmek i\u00e7in \u00e7ok az evrak talep eder. Bu nokta tek ba\u015f\u0131na bir\u00e7ok k\u00fc\u00e7\u00fck \u015firketin partnership \u015feklinde \u00f6rg\u00fctlenmesinin sebebidir. Partnership, sorumluluk ve vergiler s\u00f6z konusu oldu\u011funda basit \u015fah\u0131s \u015firketlerine benzer. Bir partnership\u2019in orta\u011f\u0131, \u015fah\u0131s \u015firketi gibi, gelir, gider, kredi, kar ve zarar pay\u0131n\u0131 ki\u015fisel vergi beyannamelerinde bildirir, ki\u015fisel bir gelir vergisi oran\u0131 \u00f6der ve i\u015fletmenin sorumlulu\u011funu \u00fcstlenir. Sekt\u00f6re ve di\u011fer \u00f6zelliklere ba\u011fl\u0131 olarak s\u0131n\u0131rl\u0131 bir ortakl\u0131k (LP) veya s\u0131n\u0131rl\u0131 sorumluluk ortakl\u0131\u011f\u0131 (LLP) da d\u00fc\u015f\u00fcn\u00fclebilir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"C-Corporationin_Vergi_Yapisi_ve_Isletmeler_Uzerindeki_Etkisi\"><\/span><span style=\"font-weight: 400;\">C-Corporation&#8217;\u0131n Vergi Yap\u0131s\u0131 ve \u0130\u015fletmeler \u00dczerindeki Etkisi<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C-Corp\u2019lar, karlar\u0131n\u0131 ortaklar\u0131na temett\u00fc \u015feklinde da\u011f\u0131tmadan \u00f6nce kazan\u00e7lar\u0131 \u00fczerinden kurumlar vergisi \u00f6derler. Bireysel hissedarlar daha sonra ald\u0131klar\u0131 temett\u00fcler \u00fczerinden ki\u015fisel gelir vergisine tabidir. \u00c7ifte vergilendirme olumsuz bir sonu\u00e7 olsa da, daha d\u00fc\u015f\u00fck bir kurumlar vergisi oran\u0131yla \u015firkette k\u00e2r\u0131n yeniden yat\u0131r\u0131ma d\u00f6n\u00fc\u015ft\u00fcr\u00fclebilmesi bir avantajd\u0131r.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Biden y\u00f6netiminin &#8220;Amerika&#8217;da milyonlarca iyi i\u015f yaratacak, \u00fclkenin altyap\u0131s\u0131n\u0131 yeniden in\u015fa edecek ve ABD&#8217;yi \u00c7in&#8217;i rekabette geride b\u0131rakacak bir konuma getirecek\u201d bir yat\u0131r\u0131m plan\u0131 oldu\u011fu biliniyor. \u201cYeni bir ekonomiyi yeniden tasarlamak ve yeniden in\u015fa etmek&#8221; i\u00e7in ortaya konan Amerikan \u0130\u015f Plan\u0131, C-Corp\u2019lar ba\u015fta olmak \u00fczere, ABD&#8217;deki hemen hemen her sekt\u00f6r\u00fc etkiliyor. Bu \u00e7er\u00e7evede, Ba\u015fkan Biden&#8217;\u0131n Amerikan \u0130\u015f Plan\u0131, 2022&#8217;de C-Corp\u2019ler i\u00e7in vergi oran\u0131n\u0131 art\u0131r\u0131yor. 31 Aral\u0131k 2021&#8217;den sonra ba\u015flayan vergi y\u0131llar\u0131nda vergi oran\u0131 %21&#8217;den %28&#8217;e \u00e7\u0131kacak.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Hangi t\u00fcr \u015firket yap\u0131s\u0131n\u0131n size uygun oldu\u011funu ara\u015ft\u0131r\u0131rken vergi oranlar\u0131n\u0131 d\u00fc\u015f\u00fcn\u00fcn. Dikkat edilmesi gereken tek nokta bu olmasa da, her \u015firket t\u00fcr\u00fcn\u00fcn vergisel y\u00fck\u00fcml\u00fcl\u00fcklerini bilmek \u00f6nemlidir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"C-Corpun_Yonetim_ve_Kurumsal_Yapisi\"><\/span><span style=\"font-weight: 400;\">C-Corp&#8217;un Y\u00f6netim ve Kurumsal Yap\u0131s\u0131<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">C-Corp\u2019lar, her biri hisse sahibi olan hissedarlara aittir. Hissedar say\u0131s\u0131n\u0131 s\u0131n\u0131rlayan di\u011fer yap\u0131lardan farkl\u0131 olarak C-Corp, s\u0131n\u0131rs\u0131z say\u0131da yat\u0131r\u0131mc\u0131ya sahip olabilir. Hissedarlar\u0131n temel sorumluluklar\u0131ndan biri de \u015firketin y\u00f6netim kurulunu se\u00e7mektir. Y\u00f6netim kurulu, \u015firketin stratejik y\u00f6n\u00fcn\u00fc belirlemekten ve \u015firketin fiili olarak y\u00fcr\u00fct\u00fclmesini sa\u011flayacak \u015firket yetkililerini i\u015fe almaktan sorumludur.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">C-Corp hissedarlar\u0131 ve y\u00f6neticilerinin her y\u0131l en az bir toplant\u0131 yapmas\u0131 gerekmektedir. Ticari i\u015flemlerde \u015feffafl\u0131\u011f\u0131n g\u00f6sterilmesi i\u00e7in tutanak tutulmal\u0131d\u0131r. Bir C-Corp, \u015firket y\u00f6neticilerinin oy kay\u0131tlar\u0131n\u0131 ve \u015firket sahibinin adlar\u0131n\u0131n ve sahiplik y\u00fczdelerinin bir listesini tutmal\u0131d\u0131r. Ayr\u0131ca, i\u015fletmenin birincil i\u015f yerinin tesislerinde \u015firket t\u00fcz\u00fc\u011f\u00fc bulunmal\u0131d\u0131r. <\/span><span style=\"font-weight: 400;\">C-Corp y\u00f6netim kurulu y\u0131ll\u0131k raporlar, mali raporlar ve mali tablolar haz\u0131rlamakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Y\u00f6netim kurulu y\u0131lda en az bir kere yap\u0131lmas\u0131 gereken toplant\u0131lar\u0131n say\u0131s\u0131n\u0131 istene<\/span><span style=\"font-weight: 400;\">n say\u0131da art\u0131rabilir. Ayr\u0131ca, hissedarlar\u0131n talebi \u00fczerine toplant\u0131 takvimi \u015fekillenebilir. Toplant\u0131larda pay sahipleri \u015firket t\u00fcz\u00fc\u011f\u00fcn\u00fc ve birle\u015fme tekliflerini de\u011ferlendirip onaylayabilirler veya reddedebilirler.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Y\u00f6netim kurulu \u00fcyelerini se\u00e7meye ek olarak, C-Corp\u2019lar, mukim temsilci olarak g\u00f6rev yapacak birini g\u00f6revlendirmelidir. Mukim vekil, i\u015fletme aleyhine a\u00e7\u0131lan her t\u00fcrl\u00fc davada celp veya dilek\u00e7e vermekle y\u00fck\u00fcml\u00fc olan ki\u015fidir.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Manay_CPA_ile_Bugun_Bir_C-Corp_Sirket_Kurun\"><\/span><span style=\"font-weight: 400;\">Manay CPA ile Bug\u00fcn Bir C-Corp \u015eirket Kurun<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Manay CPA ile zahmetsizce ve vakit kaybetmeden bir C-Corp kurabilirsiniz. Many CPA tecr\u00fcbeli ve uzman personeli ile sizin i\u00e7in hangi \u015firket modelinin uygun olaca\u011f\u0131ndan tutun hangi eyalette ne t\u00fcr \u015fartlar\u0131 yerine getirerek en h\u0131zl\u0131 ve en avantajl\u0131 \u015fekilde C-Corp kurabilece\u011finize kadar bir \u00e7ok konuda yan\u0131 ba\u015f\u0131n\u0131zda yard\u0131m\u0131n\u0131za haz\u0131r beklemektedir.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">K\u00fc\u00e7\u00fck i\u015fletmenizi b\u00fcy\u00fck ABD \u015firketleri gibi \u015fekillendirmek ve i\u015fletmek, ilk ba\u015fta, karma\u015f\u0131k kurumsal d\u00fczenlemeler nedeniyle y\u0131ld\u0131r\u0131c\u0131 bir i\u015f gibi g\u00f6r\u00fcnebilir. Bir C-Corp kurman\u0131n ba\u015fl\u0131ca yarar\u0131, s\u0131n\u0131rs\u0131z say\u0131da hisse satmakt\u0131r. Bu, ba\u015flang\u0131\u00e7 a\u015famas\u0131ndaki k\u00fc\u00e7\u00fck i\u015fletme i\u00e7in \u00e7ok \u00f6nemli olabilecek yerle\u015fik bir finansman y\u00f6ntemi demektir. C-Corp \u015firket modelinin, yaln\u0131zca Bill Gates&#8217;ler ve Elon Musk\u2019lar i\u00e7in olmad\u0131\u011f\u0131n\u0131, sizin i\u00e7in de say\u0131s\u0131z f\u0131rsatlar bar\u0131nd\u0131rd\u0131\u011f\u0131n\u0131 unutmay\u0131n.\u00a0<\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]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[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]&#8220;Corporation&#8221; kelimesi, geli\u015fig\u00fczel bir \u015fekilde b\u00fcy\u00fck bir i\u015fletme veya \u015firket anlam\u0131nda kullan\u0131labilir; ancak durum bundan ibaret de\u011fil tabii ki. \u0130\u015f d\u00fcnyas\u0131na girmek veya ticari faaliyette bulunmak istiyorsan\u0131z, bir C-Corporation (C-Corp), [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":54174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-54172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/54172","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=54172"}],"version-history":[{"count":2,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/54172\/revisions"}],"predecessor-version":[{"id":65351,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/54172\/revisions\/65351"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/54174"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=54172"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=54172"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=54172"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}