{"id":10395,"date":"2023-03-31T21:24:20","date_gmt":"2023-03-31T21:24:20","guid":{"rendered":"http:\/\/www.asylegal.com\/insights\/tax-refund-turkey\/"},"modified":"2023-03-31T21:24:20","modified_gmt":"2023-03-31T21:24:20","slug":"tax-refund-turkey","status":"publish","type":"insight","link":"https:\/\/www.asylegal.com\/zh-hans\/insights\/tax-refund-turkey\/","title":{"rendered":"\u571f\u8033\u5176\u589e\u503c\u7a0e\u4e0e\u9000\u7a0e\u7a0b\u5e8f"},"content":{"rendered":"

I. \u6982\u8ff0<\/strong><\/h2>\n

\u571f\u8033\u5176\u9000\u7a0e\u662f\u4e00\u4e2a\u9700\u8981\u8ba4\u771f\u8003\u8651\u7684\u95ee\u9898\u3002\u571f\u8033\u5176\u7a0e\u5236\u590d\u6742\uff0c\u5916\u56fd\u6295\u8d44\u8005\u5728\u5c1d\u8bd5\u4e3a\u5176\u4e1a\u52a1\u5b9e\u65bd\u6709\u5229\u53ef\u56fe\u7684\u7a0e\u52a1\u67b6\u6784\u65f6\uff0c\u6709\u65f6\u4f1a\u56e0\u6b64\u9047\u5230\u95ee\u9898\u3002\u5bf9\u4e8e\u4ece\u4e8b\u56fd\u9645\u8d38\u6613\u4ea4\u6613\u7684\u4f01\u4e1a\u5c24\u5176\u5982\u6b64\uff1a\u539f\u6750\u6599\u8fdb\u53e3\u81f3\u571f\u8033\u5176\uff0c\u7528\u4e8e\u751f\u4ea7\u7279\u5b9a\u4ea7\u54c1\uff0c\u968f\u540e\u518d\u51fa\u53e3\u81f3\u7b2c\u4e09\u56fd\u3002<\/p>\n

\u5728\u6b64\u7c7b\u60c5\u51b5\u4e0b\uff0c\u4e0e\u7279\u5b9a\u6750\u6599\u548c\/\u6216\u4ea7\u54c1\u9002\u7528\u7684\u5173\u7a0e\u3001\u589e\u503c\u7a0e\uff08VAT\uff09\u4ee5\u53ca\u5176\u4ed6\u7a0e\u8d39\u7684\u652f\u4ed8\u548c\u571f\u8033\u5176\u9000\u7a0e\u76f8\u5173\u7684\u7a0b\u5e8f\uff0c\u5bf9\u4e8e\u4e0d\u719f\u6089\u8fd9\u4e9b\u6d41\u7a0b\u7684\u4eba\u800c\u8a00\u53ef\u80fd\u5341\u5206\u7e41\u91cd\u3002<\/p>\n

II. \u571f\u8033\u5176\u9000\u7a0e\u53ca\u8fdb\u53e3\u539f\u6750\u6599\u6263\u9664<\/strong><\/h2>\n\n\n\n

\u6cd5\u5f8b\u89c4\u5b9a\u4e86\u4e0d\u540c\u4f8b\u5916\u3001\u8c41\u514d\u548c\u673a\u5236\uff0c\u5141\u8bb8\u7eb3\u7a0e\u4eba\u5c31\u7279\u5b9a\u4ea7\u54c1\u548c\u670d\u52a1\u5df2\u7f34\u7eb3\u7684\u7a0e\u6b3e\u8fdb\u884c\u6263\u9664\u548c\/\u6216\u9000\u7a0e\uff1b\u6bcf\u79cd\u673a\u5236\u5747\u6709\u4e0d\u540c\u7684\u9002\u7528\u6807\u51c6\u548c\u8981\u6c42\u3002<\/p>\n\n\n\n

i. \u571f\u8033\u5176\u6807\u51c6\u589e\u503c\u7a0e\u9000\u7a0e\u7a0b\u5e8f<\/strong><\/h3>\n\n\n\n

\u89c4\u8303\u589e\u503c\u7a0e\u652f\u4ed8\u3001\u4f8b\u5916\u548c\u9000\u7a0e\u7a0b\u5e8f\u7684\u4e3b\u8981\u6587\u672c\u662f\u7b2c3065\u53f7\u589e\u503c\u7a0e\u6cd5\uff08\u201cVAT Law\u201d\uff09<\/a>\u3002\u589e\u503c\u7a0e\u6cd5\u89c4\u5b9a\uff0c\u5411\u5916\u56fd\u56fd\u6c11\u51fa\u53e3\u7684\u4ea7\u54c1\u548c\u670d\u52a1\u5e94\u514d\u4e8e\u9002\u7528\u589e\u503c\u7a0e\u3002\u589e\u503c\u7a0e\u4e00\u822c\u5b9e\u65bd\u516c\u544a\uff08\u201cVAT Communique\u201d\uff09\u4e5f\u8f7d\u6709\u7c7b\u4f3c\u89c4\u5b9a\uff0c\u5e76\u8fdb\u4e00\u6b65\u660e\u786e\u8be5\u7b49\u8c41\u514d\u548c\u9000\u7a0e\u7533\u8bf7\u6240\u9700\u7a0b\u5e8f\u3002\u56e0\u6b64\uff0c\u589e\u503c\u7a0e\u6cd5\u548c\u589e\u503c\u7a0e\u516c\u544a\u5747\u89c4\u5b9a\u4e86\u51fa\u53e3\u4ea7\u54c1\u548c\u670d\u52a1\u53ef\u9002\u7528\u7684\u6807\u51c6\u8c41\u514d\u3002<\/p>\n\n\n\n

\u589e\u503c\u7a0e\u6cd5\u7684\u8fdb\u4e00\u6b65\u6761\u6b3e\u8fd8\u5141\u8bb8\u5c06\u8fd9\u4e9b\u6807\u51c6\u8c41\u514d\u7528\u4e8e\u7533\u8bf7\u9000\u8fd8\u5df2\u4e3a\u8fdb\u53e3\u4ea7\u54c1\u7f34\u7eb3\u7684\u589e\u503c\u7a0e\uff0c\u4f46\u524d\u63d0\u662f\u8be5\u7b49\u8fdb\u53e3\u4ea7\u54c1\u88ab\u7528\u4e8e\u52a0\u5de5\u751f\u4ea7\u51fa\u53e3\u4ea7\u54c1\u3002\u76f8\u5e94\u5730\uff0c\u4e0e\u589e\u503c\u7a0e\u6cd5\u7b2c11\u6761\u6240\u5217\u4ea4\u6613\u76f8\u5173\u5f00\u5177\u7684\u53d1\u7968\uff0c\u5728\u6ee1\u8db3\u6cd5\u5f8b\u89c4\u5b9a\u7684\u82e5\u5e72\u5176\u4ed6\u6807\u51c6\u65f6\uff0c\u53ef\u4ece\u7eb3\u7a0e\u4eba\u7684\u589e\u503c\u7a0e\u603b\u989d\u4e2d\u6263\u9664\u3002<\/p>\n\n\n\n

\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u7a0b\u5e8f\u548c\u65b9\u6cd5\u4e5f\u53ef\u80fd\u6709\u6240\u4e0d\u540c\uff0c\u56e0\u4e3a\u589e\u503c\u7a0e\u516c\u544a\u5217\u660e\u4e86\u4e24\u79cd\u4e0d\u540c\u9009\u9879\uff1a\u62b5\u6263\u9000\u7a0e\u548c\u73b0\u91d1\u9000\u7a0e\u3002\u62b5\u6263\u9000\u7a0e\u662f\u589e\u503c\u7a0e\u9000\u7a0e\u7684\u4e3b\u8981\u65b9\u5f0f\uff0c\u56e0\u4e3a\u5176\u66f4\u5bb9\u6613\u3001\u66f4\u5feb\u6377\uff1b\u73b0\u91d1\u9000\u7a0e\u5219\u5f88\u5c11\u88ab\u7eb3\u7a0e\u4eba\u4f7f\u7528\u3002\u4e3b\u8981\u539f\u56e0\u5728\u4e8e\uff0c\u4f7f\u7528\u73b0\u91d1\u9000\u7a0e\u673a\u5236\u9700\u8981\u989d\u5916\u7a0b\u5e8f\u548c\u6210\u672c\uff0c\u4f8b\u5982\u6ce8\u518c\u4f1a\u8ba1\u5e08\u62a5\u544a\u4ee5\u53ca\u7a0e\u52a1\u673a\u5173\u7684\u989d\u5916\u8c03\u67e5\u7b49\u3002<\/p>\n\n\n\n

ii. \u56fd\u5185\u52a0\u5de5\u5236\u5ea6<\/strong><\/h3>\n\n\n\n

\u53e6\u4e00\u9879\u53ef\u7528\u4e8e\u9000\u7a0e\u7684\u673a\u5236\uff0c\u662f\u79f0\u4e3a\u56fd\u5185\u52a0\u5de5\u5236\u5ea6\uff08DPR\uff09\u7684\u8d38\u6613\u5236\u5ea6\u3002\u8fd9\u662f\u4e00\u9879\u5411\u672c\u5730\u5236\u9020\u5546\u63d0\u4f9b\u7684\u7a0e\u6536\u8c41\u514d\uff0c\u9002\u7528\u4e8e\u5176\u8fdb\u53e3\u751f\u4ea7\u5546\u54c1\u6240\u9700\u7684\u539f\u6750\u6599\u6216\u4e2d\u95f4\u4ea7\u54c1\uff0c\u5e76\u8981\u6c42\u8fdb\u53e3\u5546\u4e8b\u5148\u53d6\u5f97\u8bb8\u53ef\u6216\u5185\u5411\u52a0\u5de5\u8bc1\u4e66\u3002\u6839\u636e\u589e\u503c\u7a0e\u516c\u544a\u7684\u89c4\u5b9a\uff0c\u51edDPR\u8bc1\u4e66\u8fdb\u53e3\u7684\u4ea7\u54c1\uff0c\u53ef\u4ee5\u514d\u7f34\u589e\u503c\u7a0e\uff0c\u6216\u53ef\u6839\u636eDPR\u89c4\u5219\u9002\u7528\u589e\u503c\u7a0e\u9000\u7a0e\u3002<\/p>\n\n\n\n

\u6839\u636e\u56fd\u5185\u52a0\u5de5\u5236\u5ea6\u516c\u544a\uff08\u201cDPR Communique\u201d\uff09\u7684\u89c4\u5b9a\uff0c\u4f9d\u7167DPR\u5e76\u51ed\u9002\u5f53\u8bc1\u4e66\u8fdb\u53e3\u8d27\u7269\u7684\u7eb3\u7a0e\u4eba\uff0c\u53ef\u4ee5\u901a\u8fc7\u63d0\u4f9b\u90e8\u5206\u62c5\u4fdd\u6216\u901a\u8fc7\u9000\u7a0e\u673a\u5236\u4eab\u53d7DPR\u8c41\u514d\u3002\u8fd9\u4e9bDPR\u8c41\u514d\u53ef\u80fd\u5305\u62ec\u5bf9\u589e\u503c\u7a0e\u3001\u5173\u7a0e\u3001\u7279\u522b\u6d88\u8d39\u7a0e\u3001\u8d44\u6e90\u5229\u7528\u652f\u6301\u57fa\u91d1\u6b3e\u9879\u4ee5\u53ca\u5176\u4ed6\u53ef\u80fd\u9002\u7528\u4e8e\u901a\u8fc7DPR\u673a\u5236\u8fdb\u53e3\u7684\u7279\u5b9a\u4ea7\u54c1\u548c\u8d27\u7269\u7684\u6d77\u5173\u7a0e\u8d39\u8fdb\u884c\u6263\u9664\uff08\u90e8\u5206\u6216\u5168\u90e8\uff09\u3002<\/p>\n\n\n\n

\u7eb3\u7a0e\u4eba\u82e5\u8981\u4eab\u53d7\u8be5DPR\u5236\u5ea6\uff0c\u9700\u8981\u4ece\u8d38\u6613\u90e8\u53d6\u5f97\u8bb8\u53ef\u6216\u6267\u7167\/\u8bc1\u4e66\u3002\u8fd9\u4e9b\u8bc1\u4e66\u7684\u6709\u6548\u671f\u6709\u9650\uff0c\u53d6\u5f97\u8bc1\u4e66\u7684\u7eb3\u7a0e\u4eba\u627f\u8bfa\u5728\u7ed9\u5b9a\u671f\u9650\u5185\u8fdb\u53e3\u8d27\u7269\u3001\u8fdb\u884c\u52a0\u5de5\u5e76\u968f\u540e\u5c06\u6700\u7ec8\u4ea7\u54c1\u51fa\u53e3\u81f3\u6d77\u5916\u3002<\/p>\n\n\n\n

\u8be5\u673a\u5236\u7684\u4e3b\u8981\u4f18\u52bf\u5728\u4e8e\uff0c\u7eb3\u7a0e\u4eba\u53ef\u4ee5\u76f4\u63a5\u5411\u6d77\u5173\u7533\u8bf7\u73b0\u91d1\u9000\u7a0e\uff08\u5982\u8bc1\u4e66\u6388\u6743\uff09\uff0c\u65e0\u9700\u7ecf\u5386\u6807\u51c6\u9000\u7a0e\u673a\u5236\u4e0b\u5411\u7a0e\u52a1\u673a\u5173\u7533\u8bf7\u73b0\u91d1\u9000\u7a0e\u6240\u9700\u7684\u7e41\u7410\u7a0b\u5e8f\uff1b\u9664\u589e\u503c\u7a0e\u9000\u7a0e\/\u6263\u9664\u5916\uff0c\u8fd8\u53ef\u7533\u8bf7\u5173\u7a0e\u4ee5\u53ca\u5176\u4ed6\u7a0e\u8d39\uff08\u5982\u9002\u7528\uff09\u7684\u9000\u8fd8\u6216\u8c41\u514d\u3002<\/p>\n\n\n\n

3. \u5408\u540c\u5236\u9020\u4e0e\u589e\u503c\u7a0e<\/strong><\/h2>\n\n\n\n

\u539f\u5219\u4e0a\uff0c\u56e0\u670d\u52a1\u548c\u4ea7\u54c1\u9500\u552e\u53d1\u7968\u4ea7\u751f\u7684\u589e\u503c\u7a0e\u7f34\u7eb3\u4e49\u52a1\u548c\u8d23\u4efb\uff0c\u7531\u5f00\u5177\u53d1\u7968\u7684\u4e00\u65b9\uff08\u5356\u65b9\uff09\u627f\u62c5\u3002\u56e0\u6b64\uff0c\u5728\u6807\u51c6\u9500\u552e\u4ea4\u6613\u4e2d\uff0c\u5356\u65b9\u5411\u4e70\u65b9\u5f00\u5177\u53d1\u7968\uff08\u5305\u542b\u589e\u503c\u7a0e\u91d1\u989d\uff09\uff0c\u4e70\u65b9\u5411\u5356\u65b9\u652f\u4ed8\u603b\u91d1\u989d\uff08\u5546\u54c1\/\u670d\u52a1\u4ef7\u6b3e\u52a0\u589e\u503c\u7a0e\uff09\uff0c\u968f\u540e\u5356\u65b9\u9700\u8981\u5728\u6b21\u6708\u5e95\u524d\u5c06\u5176\u5411\u4e70\u65b9\u6536\u53d6\u7684\u589e\u503c\u7a0e\u91d1\u989d\u7f34\u7eb3\u7ed9\u7a0e\u52a1\u673a\u5173\u3002<\/p>\n\n\n\n

\u7136\u800c\uff0c\u5b58\u5728\u4e00\u79cd\u79f0\u4e3a\u589e\u503c\u7a0e\u6263\u7f34\u673a\u5236\u7684\u7279\u6b8a\u673a\u5236\uff0c\u5373\u5c06\u7f34\u7eb3\u90e8\u5206\u589e\u503c\u7a0e\u7684\u4e49\u52a1\uff08\u53d6\u51b3\u4e8e\u4ea4\u6613\u7c7b\u578b\uff09\u8f6c\u79fb\u7ed9\u53e6\u4e00\u65b9\u3002\u56e0\u6b64\uff0c\u5728\u9002\u7528\u8be5\u589e\u503c\u7a0e\u6263\u7f34\u673a\u5236\u7684\u9500\u552e\u4e2d\uff0c\u5411\u56fd\u5bb6\u7f34\u7eb3\u90e8\u5206\u9002\u7528\u589e\u503c\u7a0e\u7684\u8d1f\u62c5\u4ece\u5356\u65b9\u8f6c\u79fb\u81f3\u4e70\u65b9\u3002\u8be5\u673a\u5236\u901a\u8fc7\u5f3a\u5236\u4e70\u65b9\u76f4\u63a5\u5411\u7a0e\u52a1\u673a\u5173\u7f34\u7eb3\u8be5\u90e8\u5206\u7a0e\u6b3e\uff0c\u800c\u975e\u652f\u4ed8\u7ed9\u5356\u65b9\uff0c\u4f7f\u56fd\u5bb6\u80fd\u591f\u4fdd\u969c\u9002\u7528\u589e\u503c\u7a0e\u7684\u90e8\u5206\u7f34\u7eb3\uff08\u56e0\u6b64\u79f0\u4e3a\u6263\u7f34\/\u9884\u63d0\uff09\u3002<\/p>\n\n\n\n

\u4f8b\u5982\uff0c\u5bf9\u4e8e\u5408\u540c\u5236\u9020\u670d\u52a1\u5f00\u5177\u7684\u53d1\u7968\uff0c\u589e\u503c\u7a0e\u6263\u7f34\u63093\/10\u6bd4\u4f8b\u9002\u7528\u3002\u8fd9\u610f\u5473\u7740\uff0c\u5bf9\u4e8e\u6b64\u7c7b\u53d1\u7968\uff0c\u7279\u5b9a\u53d1\u7968\u589e\u503c\u7a0e\u603b\u989d\u4e2d\u4ec53\/10\u5c06\u652f\u4ed8\u7ed9\u4f9b\u5e94\u5546\uff08\u5356\u65b9\uff09\uff0c\u5269\u4f597\/10\u5219\u9700\u8981\u7531\u4e70\u65b9\u76f4\u63a5\u7f34\u7eb3\u81f3\u7a0e\u52a1\u673a\u5173\u3002<\/p>\n\n\n\n

\u8fd9\u662f\u4e00\u9879\u4f1a\u76f4\u63a5\u5f71\u54cd\u7279\u5b9a\u5546\u4e1a\u4ea4\u6613\u7a0e\u57fa\u7684\u91cd\u8981\u673a\u5236\uff0c\u56e0\u4e3a\u5b83\u51cf\u5c11\u4e86\u516c\u53f8\u5728\u7279\u5b9a\u4ea4\u6613\u4e2d\u53ef\u6263\u9664\u7684\u589e\u503c\u7a0e\u603b\u989d\u3002\u56e0\u6b64\uff0c\u4f01\u4e1a\u5fc5\u987b\u636e\u6b64\u8bbe\u8ba1\u5176\u4e1a\u52a1\u7ed3\u6784\uff0c\u4ee5\u5efa\u7acb\u9ad8\u6548\u7684\u516c\u53f8\u7a0e\u52a1\u6a21\u578b\u3002<\/p>\n\n\n\n

4. \u7ed3\u8bed<\/strong><\/h2>\n\n\n\n

\u5982\u4e0a\u6587\u8be6\u7ec6\u5ba1\u89c6\uff0c\u571f\u8033\u5176\u7a0e\u5236\u4ee5\u53ca\u571f\u8033\u5176\u9000\u7a0e\u76f8\u5f53\u590d\u6742\uff0c\u4efb\u4f55\u5b9e\u65bd\u66f4\u9ad8\u6548\u7a0e\u52a1\u548c\u8d22\u52a1\u6a21\u578b\u7684\u5c1d\u8bd5\uff0c\u90fd\u9700\u8981\u5bf9\u516c\u53f8\u6574\u4f53\u4e1a\u52a1\u7ed3\u6784\u8fdb\u884c\u6df1\u5165\u5ba1\u67e5\u3002<\/p>\n\n\n\n

\u5982\u9700\u66f4\u597d\u5730\u7406\u89e3\u571f\u8033\u5176\u9000\u7a0e\u548c\u7a0e\u5236\u57fa\u7840\uff0c\u8bf7\u53c2\u9605\u6211\u4eec\u7684\u76f8\u5173\u6587\u7ae0\uff1a\u201cCORPORATE TAX LAW 101 \u2013 \u5916\u56fd\u6295\u8d44\u8005\u5165\u95e8\u6307\u5357<\/a>\u201d\u548c\u201cCORPORATE TAX LAW 102 \u2013 \u571f\u8033\u5176\u7a0e\u53f7\u3001\u5468\u671f\u3001\u7533\u62a5\u63d0\u4ea4\u4e0e\u5f00\u7968<\/a>\u201d\uff0c\u8fd9\u4e9b\u6587\u7ae0\u53ef\u4ee5\u8fdb\u4e00\u6b65\u8bf4\u660e\u9002\u7528\u4e8e\u516c\u53f8\u53ca\u4e2a\u4eba\u6536\u5165\u7684\u7a0e\u5236\u57fa\u7840\u3002<\/p>\n\n\n\n

5. \u5176\u4ed6\u8d44\u6e90 <\/strong><\/h2>\n\n\n\n

\u7a0e\u52a1\u5c40 \u2192<\/a><\/strong><\/p>\n\n\n\n

\u4e92\u52a8\u7a0e\u52a1\u529e\u516c\u5ba4\u95e8\u6237 \u2192<\/strong><\/a><\/p>\n\n\n

\u672c\u8bd1\u6587\u4ec5\u4f9b\u53c2\u8003\uff0c\u53ef\u80fd\u4e0e\u539f\u6587\u5b58\u5728\u5dee\u5f02\u3002<\/em><\/p>","protected":false},"excerpt":{"rendered":"

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