Anasayfa » Makaleler » Şirket Kurmak, Şirket Türlerinden Hangisi Daha Avantajlıdır?

Şirket Kurmak, Şirket Türlerinden Hangisi Daha Avantajlıdır?

Şirket Kurmak

Günümüz dünyasında ticari bir fikir, ticari bir proje ve ticari bir eylem içinde olan herkesin ilk düşüncesi şirket kurmaktır.Tüm resmi prosedürleri yerine getirerek işinize uygun en doğru şirket hangisi olacaktır? Şahıs firması, Limited Şirket, Anonim Şirket türlerinden hangisi yaptığınız iş için uygun türdür? Kısaca anlatmak gerekirse;

Şahıs Firması/şirket kurmakŞahıs İşletmesi

Tek bir kişi ile kurulan,halk dilinde genelde şahıs şirketi olarak bilinen,(yeni TTK  ile birlikte tek kişiyle şirket kurmak mümkündür) ticari işletmeler şahıs firmasıdır.Şahıs firmaları şirketlerden ayrı bir hukuki yapıya sahiptir. Şahıs firmalarında kişi ticari ve vergisel borçlara karşı tüm mal varlığı ile sorumludur. Kuruluşu şirketlere göre çok daha uygun maliyetlidir. Kuruluşu kolay olduğu kadar kapanış işlemleri de şirketlere göre daha kolay olmaktadır.Vergisel yönden yıllık alım ve satım tutarları çok yüksek meblağlarda olmayacak işyerleri için tercih edilmektedir.Vergisel yönden bakacak olursak düşük bir karda yine işletme sahibi için avantaj olacakken yüksek karlarda zararlı olabilmektedir.Minumum karda olan bir şahıs firması  %15 oranla vergilendirilirken, bu oran karın yükselmesi ile %35’lere kadar çıkmaktadır.

Limited Şirket

Şirketler arasında ülkemizde en çok tercih edilen ticari işyerleridir.Yeni TTK ile artık tek kişi ile şirket kurmak mümkün olsa da genelde en az iki kişinin belli bir yüzde ile ortaklık yapısı kurduğu işletmelerdir. Kuruluşu bir Mali Müşavir yardımı ile en az iki veya üç iş gününü bulmaktadır.Kuruluşu şahıs işletmesine göre biraz daha maliyet ve zaman gerektirir.Kapanış işlemleri için ise tasfiye süreci gerektirdiğinden bir yıl gibi bir sürenin geçmesi  beklenmektedir.Bu işlemleri anlaşmış olduğunuz Mali Müşaviriniz takip edeceği için,beklenen bir yıllık süre aslında çok da sorun değildir.Limited şirket ortakları kamusal borçlara karşı sorumluluğu daimi iken ticari borçlara karşı şirketin malvarlığı kadardır. Kurumlarda Vergi oranı %20 ile sabittir.Yüksek kar elde etmesi beklenen kişilerin tercih etmesi gereken türdür.

Anonim Şirket

Yönetim anlayışı daha kolay olan fakat teferruatı limited şirketlere göre daha fazla olan türdür.Yeni TTK ile tek ortaklı Anonim Şirket Kurmak mümkün olduğu gibi sınırsız sayıda şirket kurmanın mümkün olduğu işletmedir.Şirketi genel kurulca belirlenen yönetim kurulu yönetir. Anonim şirket ortağı koymuş olduğu sermaye kadar sorumlu olacaktır.Örneğin tek kişi ile kurulmuş olan bir anonim şirketin pay sahibi dışarıdan müdür atadığı takdirde ticari tüm borçlardan kurtulmuş olacaktır.Tek sorumluluğu koymuş olduğu sermayenin ödenmesi olacaktır.Kişi şirket yönetiminde ortak olmayan üçüncü bir kişiyi ataması halinde tüm sorumluluk ve cezalar (vergi kaçakcılığı,kamu alacakları dahil) yönetim kurulunda olan kişilere kesilecektir.Kurumlar vergisi oranı %20 ile sabittir.Öte yandan her sene genel kurul yapılması zorunlu olmakla ile birlikte yönetim gideri Limited şirketlere göre daha maliyetlidir.

Ticaret hayatına başlamadan önce konusunda konusunda uzman bir mali müşavir ile yol haritanızı belirlemeniz yakın zaman veya ileride doğabilecek cezaları önlemenizde size fayda sağlayacaktır.

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