The current so-called. relief on the purchase of new technologies allows to include tax costs (legal entities and individuals engaged in business activities) of 150 percent. the value of their expenditure on the acquisition of new technologies. For “new technologies” are considered to technological know-how in the form of intangible assets, which enables the production of new or improvement of products or services, and which is not used in the world for a period longer than the last 5 years, which confirms the opinion of an independent scientific unit of the taxpayer.
This relief is not very popular. Data from the Ministry of Finance show in 2013. Took advantage of it in Poland 106 companies, which, however, cost the state budget more than 58 million zł, 2012. – 136 taxpayers, with the result that the budget has received over 83 million zł. For comparison, in 2008. It appreciated the relief that only 36 companies (effect on the budget is approx. 1.5 million zł), in 2009., A relief for the acquisition of new technologies became interested in the 40 taxpayers at a cost budget of approx. 4 million zł.
“The existing criteria mean that, in practice, with relief benefit large companies. Doubts also raises its scope. For it seems that the relief should promote the acquisition of knowledge on modern production technologies. Meanwhile, the companies often use it at the implementation of systems supporting accountancy and management. As a result, it is more likely that the deduction will benefit a bank or an insurance company than a small company producing innovative products “- said tax adviser in the office of Konrad KNDP Pilate.
His words confirmed by official interpretations. In one example, the IRS agreed. To take the relief on new purchases licenses of Microsoft technologies, including Windows 7 Professional.
The need for changes in tax regulations targeted for companies investing in research and development sees the Ministry of Finance. Deputy Finance Minister Jaroslaw Neneman said in April an interview with PAP that while the current relief associated with purchases of innovative technologies, but does not contribute to their creation. In addition, the money often flows abroad where these technologies are purchased.
Consequently, resort contemplated include mechanism, in which part of well-defined expenditure on research and development (R & D) for validating the cost would be increased by a certain percentage.
On the table is a proposal to reimburse the cash part of the expenditure on R & D for start-ups. Withdrawals would be limited and conditional on the fulfillment of certain criteria. The third solution is called. Incremental relief; entrepreneur increasing investment in research and development over a predetermined average level would get the opportunity of additional preferences for the enlargement of the deductible.
Tax Changes on innovative companies expect the presidential draft amendments to several laws, over which runs the Sejm. It includes an amendment in nine acts on higher education, research institutes, Polish Academy of Sciences, academic degrees and academic titles, promotion of employment and labor market institutions, Aliens, CIT, PIT and accounting.
According to President Bronislaw Komorowski you have to overcome “a certain malaise in terms of innovation Polish and try to move forward”. “They are known Polish achievements, Polish inventions, but we all feel that in terms of implementation, the implementation of inventions, ideas, all the while not keep up,” – said the president in March after referring the draft to the Parliament. He proposed in the draft that businesses, regardless of the outcome of research and development, can deduct up to 120 percent. outlays on research and development – in the case of large companies; and small and medium-sized permitted to deduct up to 150 percent. According to the president will be a stimulus that is likely to materially affect the stimulation of innovation.
The need for a new tax credit to companies for research and development also says Lewiatan Confederation. According to experts, the Leviathan tax relief should include an exhaustive list of costs, classified as spending on research and development. At the same time the Confederation proposes to leave the current tax relief for the purchase of new technologies, that are deemed necessary extension of the settlement of the purchase of new technologies from 3 to 5 years.
Leviathan advocates also called for introduction as well. Patent Box relief, consisting of applying a reduced rate of taxation to income from patents and utility models (eg. sale of products for which use certain patents). “The relief on R & D and Patent Box relief are mutually complementary and correspond to the needs of entrepreneurs” – stressed the experts Leviathan.
According to the organization Poland in terms of business expenditure on research and development has been occupying one of the remotest places in the European ranking, next to Romania and Bulgaria – they amount to approx. 0.9 percent. GDP. Meanwhile the European Union to support innovation member states, adopted the Europe 2020 Strategy It defined the objectives, the implementation of which will ensure the competitiveness of Europe, to such countries as the United States, Japan and South Korea. Therefore, by 2020. Member States have to invest 3 percent. Of GDP in research and development, and 2/3 of those funds is to come from the private sector. Poland committed itself to achieve by 2020. Level of expenditure on research and development in the amount of 1.7 percent. GDP, of which almost half has come from businesses.
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