{"id":4825,"date":"2017-10-19T01:00:00","date_gmt":"2017-10-18T22:00:00","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/anonimlimited\/"},"modified":"2023-12-22T21:21:54","modified_gmt":"2023-12-22T18:21:54","slug":"anonimlimited","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4825","title":{"rendered":"Anon\u0130m \u015e\u0130rket Kurman\u0131n L\u0130m\u0130ted \u015eirketlere G\u00f6re Avantajlar\u0131"},"content":{"rendered":"\t\t
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Anon\u0130m \u015e\u0130rket Kurman\u0131n L\u0130m\u0130ted \u015eirketlere G\u00f6re Avantajlar\u0131<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Yazan: Dr. Mustafa ALPASLAN – SMMM<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\"drmustafaalpaslan\"\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Uygulamada genellikle d\u00fc\u015f\u00fck sermayeli \u015firketlerin kurulu\u015funun\u00a0 g\u00f6receli olarak\u00a0 daha kolay\u00a0 kurulmas\u0131 ve\u00a0 en az 2 ortakla \u015firket kurulmas\u0131 Limited \u015firket kurulu\u015flar\u0131n\u0131 cazip\u00a0 hale getirmektedir. \u00a0Ge\u00e7mi\u015f y\u0131llarda \u00f6zellikle\u00a0 hayat standard\u0131 uygulamalar\u0131 nedeniyle Limited \u015firket kurulu\u015fu \u00a0daha yayg\u0131n\u00a0 bir \u015firket t\u00fcr\u00fc olarak\u00a0 kurulmas\u0131\u00a0 tercih edilmi\u015ftir. \u00a0\u00d6yle ki, \u00e7ok k\u00fc\u00e7\u00fck i\u015fletmeler bile hayat standard\u0131 uygulamas\u0131ndan\u00a0 ka\u00e7\u0131nmak\u00a0 ve daha az vergi \u00f6demek i\u00e7in\u00a0 Limited \u015firket\u00a0 kurmu\u015flard\u0131r. \u00a0Geldi\u011fimiz noktada Limited \u015firketlerin\u00a0 \u00f6nceki\u00a0 cazibeleri kalmam\u0131\u015f, T\u00fcrkiye adeta\u00a0 bir Limited \u015firketler \u00e7\u00f6pl\u00fc\u011f\u00fc haline gelmi\u015ftir.\u00a0<\/p>

Yeni 6102 say\u0131l\u0131\u00a0 TTK\u2019nun 14.02.2011 tarih ve 27846 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanarak hukuk sistemimizde yerini alm\u0131\u015f bulunmaktad\u0131r. Mevcut 6762 say\u0131l\u0131 TTK y\u00fcr\u00fcrl\u00fckte olup, yeni kanun\u00a0 01.07.2012 tarihinden itibaren uygulanacakt\u0131r.\u00a0 Yeni yasaya g\u00f6re tek ki\u015filik Limited \u015firket veya\u00a0 anonim \u015firket\u00a0 kurulmas\u0131 m\u00fcmk\u00fcnd\u00fcr.\u00a0 A\u015fa\u011f\u0131daki \u00e7al\u0131\u015fmam\u0131zda\u00a0 yer verilen hususlar 6762 say\u0131l\u0131\u00a0 TTK h\u00fck\u00fcmlerine g\u00f6re\u00a0 \u00f6nceden\u00a0 kurulmu\u015f anonim ve Limited \u015firket ortaklar\u0131n\u0131n\u00a0 pay devirleri,\u00a0 hisse sat\u0131\u015flar\u0131ndaki vergileme hususlar\u0131 dikkate al\u0131narak gerekli a\u00e7\u0131klamalar yap\u0131lmaktad\u0131r.<\/p>

As\u0131l konumuza d\u00f6necek olursak,\u00a0 anonim \u015firket ortaklar\u0131 ile Limited \u015firket ortaklar\u0131n\u0131n\u00a0 ortakl\u0131ktan ayr\u0131lmalar\u0131 neticesinde\u00a0 elde ettikleri gelirin vergilendirilmesi a\u00e7\u0131s\u0131ndan anonim \u015firket ortaklar\u0131 lehine \u00f6nemli\u00a0 farkl\u0131l\u0131klar ortaya \u00e7\u0131kmaktad\u0131r.<\/a>[1]\u00a0\u00a0\u00d6yle ki, bu\u00a0 farkl\u0131l\u0131klar\u00a0 son y\u0131llarda vergi mevzuat\u0131nda\u00a0 yap\u0131lan d\u00fczenlemeler neticesinde\u00a0 Limited \u015firketlerin ortaklar\u0131 taraf\u0131ndan\u00a0 pay devirlerinin cazibesini ortadan kald\u0131rm\u0131\u015ft\u0131r. Ba\u015fka bir ifade ile, Limited \u015firket ortaklar\u0131n\u0131n\u00a0 ortakl\u0131k pay\u0131\u00a0 hisse senediyle temsil edilmedi\u011fi i\u00e7in\u00a0 Limited \u015firket\u00a0 pay devirleri \u00f6nemli \u00f6l\u00e7\u00fcde vergilendirilmektedir.<\/a>[2]<\/p>

Anonim \u015firketlerde\u00a0 hisse devirleri 2 y\u0131l ge\u00e7tikten sonra vergiye tabi de\u011fildir.\u00a0<\/a>[3]\u00a0\u00d6rne\u011fin bir anonim \u015firketteki \u00a0hisse senedinin 2 y\u0131l elde tutulduktan sonra\u00a0 devreden \u00a0bir ger\u00e7ek ki\u015finin elde etti\u011fi kazan\u00e7\u00a0 GVK\u2019nun\u00a0 m\u00fck. 87. maddesi uyar\u0131nca herhangi bir gelir vergisine tabi de\u011fildir.<\/a>[4]\u00a0\u00a0 T\u00fczel ki\u015fi ortaklar a\u00e7\u0131s\u0131ndan ise, bir Limited \u015firketteki ortakl\u0131k hakk\u0131n\u0131n\u00a0 ya da bir A\u015e\u2019deki \u00a0pay\u0131n\u0131\u00a0 temsil eden hisse senetlerinin iktisap tarihinden\u00a0 2 y\u0131l\u00a0 ge\u00e7tikten sonra elden \u00e7\u0131kar\u0131lmas\u0131\u00a0 halinde kazanc\u0131n\u00a0 %75\u2019i ortaklara\u00a0 da\u011f\u0131t\u0131lmad\u0131\u011f\u0131 takdirde\u00a0 kurumlar vergisinden istisna olur ve i\u015ftirak\u00a0 sat\u0131\u015f i\u015flemi hisse senedi olsun\u00a0 olmas\u0131n KDV istisnas\u0131ndan\u00a0 yararlan\u0131r.<\/a>[5]\u00a0Buna kar\u015f\u0131n ortakl\u0131k hakk\u0131 veya hisse senedinin 2 y\u0131l ge\u00e7meden elden \u00a0\u00e7\u0131kar\u0131lmas\u0131 halinde elde edilen i\u015ftirak\u00a0 sat\u0131\u015f kazanc\u0131, kurumlar vergisine tabidir. KDV y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc a\u00e7\u0131s\u0131ndan ise 2 y\u0131ll\u0131k s\u00fcre ge\u00e7meden\u00a0 hisse senetlerinin teslimi her durumda KDV\u2019den istisna iken Limited \u015firket ortakl\u0131k paylar\u0131n\u0131n devrinde KDV a\u00e7\u0131s\u0131ndan\u00a0 herhangi bir istisna bulunmamaktad\u0131r.<\/a>[6]\u00a0 Dolay\u0131s\u0131yla, iktisap\u00a0 ile elden \u00e7\u0131karma aras\u0131ndaki s\u00fcrenin 2 y\u0131l\u0131 ge\u00e7memesi halinde, kurumlar vergisi\u00a0 m\u00fckelleflerinin\u00a0 Limited \u015firketlerdeki i\u015ftirak\u00a0 paylar\u0131n\u0131\u00a0 elden \u00e7\u0131karmalar\u0131 durumunda ayr\u0131ca devir bedeli \u00fczerinden\u00a0 %18 KDV\u00a0 hesaplamalar\u0131 gerekmektedir.<\/a>[7]<\/p>

Limited \u015firketlerdeki i\u015ftirak hissenin elden\u00a0 \u00e7\u0131kar\u0131lmas\u0131na ili\u015fkin\u00a0 mali y\u00f6nden\u00a0 ortaya \u00e7\u0131kan dezavantajlar, i\u015fbu Limited \u015firketin\u00a0 anonim \u015firkete nev\u2019i de\u011fi\u015fikli\u011fi yoluyla \u00e7evrilmesi suretiyle a\u015f\u0131labilecektir.<\/a>[8]\u00a0\u00a0 Bir Limited \u015firketin nev\u2019i de\u011fi\u015ftirmek\u00a0 suretiyle\u00a0 anonim \u015firkete ge\u00e7mesi halinde\u00a0 nev\u2019i de\u011fi\u015ftirme tarihinden\u00a0 sonra\u00a0 anonim \u015firket hisse senetlerinin\u00a0\u00a0 sat\u0131lmas\u0131 halinde\u00a0 KDV\u2019den istisna olacakt\u0131r.<\/a>[9]<\/p>

5520 say\u0131l\u0131 KVK 1 Seri Nolu\u00a0 Genel Tebli\u011fi h\u00fck\u00fcmlerine g\u00f6re, KVK\u2019nun 19 ve 20. maddeleri kapsam\u0131nda ger\u00e7ekle\u015ftirilen devir ve b\u00f6l\u00fcnme\u00a0 hallerinde, devrolan veya b\u00f6l\u00fcnen \u00a0\u015firketin\u00a0 ortaklar\u0131na verilen\u00a0 hisselerin iktisap tarihi olarak,\u00a0 bu yeni hisselerin verilmesine neden olan\u00a0 devrolan\u00a0 veya b\u00f6l\u00fcnen\u00a0 \u015firketin hisselerinin iktisap edildi\u011fi tarihin esas al\u0131nmas\u0131 gerekmektedir.<\/a>[10]\u00a0Ayn\u0131\u00a0 kanunun 19. maddesinde bu kanuna uygun nev\u2019i\u00a0 de\u011fi\u015ftirmeleri de devir h\u00fckm\u00fcnde\u00a0 oldu\u011fundan, nev\u2019i de\u011fi\u015ftirme halinde, elde edilen hisse senetlerinin iktisap tarihi,\u00a0 Limited \u015firketteki i\u015ftirakin iktisap tarihi\u00a0 olarak kabul edilir.<\/p>

Pratik ya\u015famda, \u00f6zellikle Limited \u015firketlerin ger\u00e7ek ki\u015fi ortaklar\u0131 a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00a0bir vergisel avantaj yarat\u0131r. Bir Limited \u015firkette 2 y\u0131ldan fazla ortak olan bir ger\u00e7ek ki\u015fi (sermaye art\u0131r\u0131m\u0131 yap\u0131ld\u0131ysa bunlar\u0131n da iki y\u0131l \u00f6nceden yap\u0131ld\u0131\u011f\u0131 varsay\u0131m\u0131yla), bu i\u015ftirak pay\u0131n\u0131 nevi de\u011fi\u015fikli\u011fi yap\u0131lmadan satt\u0131\u011f\u0131nda\u00a0 vergi \u00f6demekle y\u00fck\u00fcml\u00fc olurken,\u00a0 nevi de\u011fi\u015fikli\u011fine\u00a0 gidilip\u00a0 hisse senetlerini satmas\u0131 halinde herhangi bir\u00a0 gelir vergisi y\u00fck\u00fc olmayaca\u011f\u0131ndan, Limited \u015firket ortaklar\u0131n\u0131n\u00a0 hisselerini\u00a0 nevi de\u011fi\u015fikli\u011fine gittikten sonra elden \u00e7\u0131karmalar\u0131 tavsiye olunur.<\/a>[11]<\/p>

Sonu\u00e7 olarak, anonim \u015firketlerin kurulmas\u0131, hisse devirleri Limited \u015firketlere nispeten\u00a0 daha avantajl\u0131 durumdad\u0131r. \u00a0Limited \u015firketlerdeki pay devirlerinin vergi\u00a0 dezavantaj\u0131 dolay\u0131s\u0131yla\u00a0 bu \u015firketlerdeki\u00a0 i\u015ftirak\u00a0 hissesinin elden \u00e7\u0131kar\u0131lmas\u0131na ili\u015fkin\u00a0 yukar\u0131da belirtilen vergisel dezavantajlar,\u00a0 Limited \u015firketin anonim \u015firkete\u00a0 nevi de\u011fi\u015fikli\u011fi yoluyla \u00e7evrilmesiyle \u00a0bu\u00a0 dezavantaj,\u00a0 avantajl\u0131 duruma \u00e7evrilebilir.\u00a0 Ayr\u0131ca, Limited \u015firketlerdeki ortaklar ve m\u00fcd\u00fcrlerin kanuni \u00a0temsilci s\u0131fat\u0131yla amme bor\u00e7lar\u0131ndan\u00a0 sorumluluklar\u0131 da dikkate al\u0131nd\u0131\u011f\u0131nda Limited \u015firket olarak faaliyet s\u00fcrd\u00fcrmek\u00a0 \u00e7ok cazip\u00a0 g\u00f6r\u00fclmemektedir.<\/p>

———<\/p>

<\/a>[1]\u00a0ATE\u015e Koray, 550 Konuda Vergi ve Muhasebe Uygulamalar\u0131 Rehberi,\u00a0 Hipotez Yay\u0131nlar\u0131, Y\u0131l:2011, Nisan, s.259-261.<\/p><\/div>

<\/a>[2]\u00a0GVK md. 80\/4: de\u011fer art\u0131\u015f kazanc\u0131, KDVK md. 17\/4-g. Bkz. KIZILOT \u015e\u00fckr\u00fc, \u201cAnonim ve Limited \u015firket hissesi devrinde\u00a0 ince noktalar\u201d, Yakla\u015f\u0131m Dergisi, Ekim 2010, Say\u0131:214.<\/p>

<\/a>[3]\u00a0Anonim \u015firket orta\u011f\u0131n\u0131n, \u015firket\u00a0 taraf\u0131ndan hisse senedi\u00a0 bast\u0131r\u0131lmam\u0131\u015f ise\u00a0 \u015firket orta\u011f\u0131 y\u00f6n\u00fcnden hissesini\u00a0 ka\u00e7 y\u0131l sonra ve\u00a0 kime satarsa sats\u0131n bundan do\u011fan kazan\u00e7 \u201cde\u011fer art\u0131\u015f kazanc\u0131\u201d olarak GVK\u2019nun m\u00fck. md 80\/4 h\u00fckm\u00fc gere\u011fince vergiye tabi olacakt\u0131r.\u00a0 E\u011fer, anonim \u015firket\u00a0 hisse senedi\u00a0 bast\u0131rm\u0131\u015f ise, 2 y\u0131ldan\u00a0 fazla s\u00fcre elde tutulan hisse senetlerinin\u00a0 sat\u0131\u015f\u0131ndan do\u011fan kazan\u00e7 vergiye tabi de\u011fildir.\u00a0 \u0130lm\u00fchaber\u00a0 bast\u0131r\u0131lm\u0131\u015f ise bunlar\u0131n da elden \u00e7\u0131kar\u0131lmas\u0131\u00a0 halinde t\u0131pk\u0131 hisse senedi gibi i\u015flem g\u00f6recektir.<\/p>

<\/a>[4]\u00a0Bkz. A. Bumin DO\u011eRUS\u00d6Z, \u201cAnonim \u015eirket Hisselerinin Devrinde Vergileme\u201d,\u00a0Yakla\u015f\u0131m,\u00a0Ekim 2009, s.17-18; Ak\u0131n Gencer \u015eENT\u00dcRK, \u201cHisse Senedi (ve \u0130lm\u00fchaber) Sat\u0131\u015f ve Teslimlerinde, KDV Kanunu\u2019nda Yer alan \u00dc\u00e7 Farkl\u0131 H\u00fckm\u00fcn Hangisinin Uygulanaca\u011f\u0131\u201d,\u00a0Yakla\u015f\u0131m, Aral\u0131k 2009, s. 182-184; Abdullah TOLU, \u201c\u0130\u015ftirak Hissesi Sat\u0131\u015flar\u0131nda KDV \u0130stisnas\u0131\u201d,\u00a0Yakla\u015f\u0131m,\u00a0Aral\u0131k 2006, s. 204-206; 232 No.lu Gelir Vergisi Genel Tebli\u011fi, 1 No.lu KDV Genel Tebli\u011fi VI\/F-4\/f b\u00f6l\u00fcm\u00fc, MB\u2019nin, 27.11.2006 tarih ve 0935085 say\u0131l\u0131 \u00d6zelgesi (\u00d6zelge\u2019nin tam metni i\u00e7in Bkz. \u015e\u00fckr\u00fc KIZILOT,\u00a0Dan\u0131\u015ftay Kararlar\u0131 ve \u00d6zelgeler,\u00a0Cilt:8, Ankara, 2008, s.1168-1169).<\/p>

[5]\u00a0KDVK md.17\/4-r.<\/p>

<\/a>[6]\u00a0CO\u015eKUN Leon Aslan, \u201cLimited \u015firket ortakl\u0131k\u00a0 paylar\u0131n\u0131n sat\u0131\u015f\u0131nda vergilendirme\u201d\u00a0 Fortune Dergisi, A\u011fustos 2011.<\/p>

<\/a>[7]\u00a03065 say\u0131l\u0131 KDVK md. 17\/4-r.<\/p>

<\/a>[8]\u00a0Limited \u015firketlerde orta\u011f\u0131n sermaye pay\u0131n\u0131n\u00a0 devri halinde\u00a0 vergileme\u00a0 s\u00f6z konusudur.\u00a0\u00a0 TTK md.520\/5 h\u00fckm\u00fc gere\u011fi\u00a0 hisselerin devrinde\u00a0 noterden pay s\u00f6zle\u015fmesi devri ile m\u00fcmk\u00fcn olabilmektedir.\u00a0 Hissenin devredilebilmesi i\u00e7in ortaklar\u0131n en az d\u00f6rtte \u00fc\u00e7\u00fcn\u00fcn onay\u0131 ve bunlar\u0131n esas sermayesinin en az d\u00f6rtte \u00fc\u00e7\u00fcne sahip olmas\u0131\u00a0 gerekir.\u00a0 Pay devirlerinin ayr\u0131ca Limited \u015firket pay defterine i\u015flenmesi ve noter taraf\u0131ndan\u00a0 vergi dairesine yollanmas\u0131\u00a0 zorunludur. Limited \u015firketlerde, hisse senedi ya da ilm\u00fchaber \u00e7\u0131kart\u0131lamad\u0131\u011f\u0131 i\u00e7in, \u015firket hissesi ne zaman sat\u0131l\u0131rsa sat\u0131ls\u0131n, bundan do\u011fan kazan\u00e7 \u201cde\u011fer art\u0131\u015f\u0131 kazanc\u0131\u201d olarak gelir vergisine tabi tutuluyor (GVK m\u00fck. md. 80\/4). Kazanc\u0131n hesaplanmas\u0131nda, hissenin iktisap (edinme) bedeli, (hisse senedi ya da ilm\u00fchaber bast\u0131r\u0131lmam\u0131\u015f A.\u015e. hisselerinde oldu\u011fu gibi) endekslemeye tabi tutuluyor ve ayn\u0131 istisna uygulan\u0131yor. Bu arada, ilgin\u00e7 bir yasa ve uygulama; limited \u015firketlerde, \u00e7o\u011funluk hisseye \u00f6rne\u011fin y\u00fczde 99 hisseye sahip olan ortak, di\u011fer orta\u011f\u0131n yaz\u0131l\u0131 onay\u0131 olmadan, hissesini ya da hissesinin bir k\u0131sm\u0131n\u0131, e\u015fine ve \u00e7ocu\u011funa dahi satam\u0131yor.<\/p>

<\/a>[9]\u00a0KDVK md.17\/4-g. Hisse senedi bast\u0131r\u0131lmas\u0131 durumunda ve ayr\u0131ca 2 y\u0131l\u00a0 elde tutulduktan sonra yap\u0131lan sat\u0131\u015flar.<\/p>

<\/a>[10]\u00a01 Seri Nolu Genel Tebli\u011f\u00a0 03.04.2007 tarih ve 26482 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>

<\/a>[11]\u00a0CO\u015eKUN Leon Aslan, agm, s.2<\/p><\/div><\/div><\/div>

Kaynak:\u00a0www.MuhasebeTR.com<\/p>

\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t

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\n\t\t\t\t<\/path><\/svg>Prev<\/span><\/span>\u00d6nceki<\/span>Vergi Su\u00e7lar\u0131nda Asliye Ceza Mahkemesi Kararlar\u0131n\u0131n \u0130stinaf ve \u0130tiraz Ba\u015fvurusu<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t\t\t\t\t\t
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\n\t\t\t\tSonraki<\/span>\u0130ktisadi \u0130\u015fletmelerden Derneklere Kar Aktar\u0131m\u0131<\/span><\/span><\/path><\/svg>Next<\/span><\/span><\/a>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Yazan: Dr. Mustafa ALPASLAN – SMMM Uygulamada genellikle d\u00fc\u015f\u00fck sermayeli \u015firketlerin kurulu\u015funun\u00a0 g\u00f6receli olarak\u00a0 daha kolay\u00a0 kurulmas\u0131 ve\u00a0 en az 2 ortakla \u015firket kurulmas\u0131 Limited \u015firket kurulu\u015flar\u0131n\u0131 cazip\u00a0 hale getirmektedir. \u00a0Ge\u00e7mi\u015f y\u0131llarda \u00f6zellikle\u00a0 hayat standard\u0131 uygulamalar\u0131 nedeniyle Limited \u015firket kurulu\u015fu \u00a0daha yayg\u0131n\u00a0 bir \u015firket t\u00fcr\u00fc olarak\u00a0 kurulmas\u0131\u00a0 tercih edilmi\u015ftir. \u00a0\u00d6yle ki, \u00e7ok k\u00fc\u00e7\u00fck i\u015fletmeler bile […]<\/p>\n","protected":false},"author":1,"featured_media":4353,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[93],"tags":[],"class_list":["post-4825","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4825","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4825"}],"version-history":[{"count":9,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4825\/revisions"}],"predecessor-version":[{"id":11324,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4825\/revisions\/11324"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4353"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4825"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4825"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4825"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}