Инновационным научно-технологическим центрам предоставят налоговые льготы»

В Госдуму поступил законопроект, подготовленный правительством РФ, согласно которому предполагается внести изменения в налогообложение инновационных научно-технологических центров для стимулирования их работы. С документом можно ознакомиться в электронной базе данных нижней палаты парламента.


«Целью законопроекта является создание благоприятных условий для ведения исследовательской деятельности, коммерциализации её результатов и практического применения научных достижений, имеющих прикладное значение, участникам реализации мероприятий по созданию и обеспечению функционирования инновационных научно-технологических центров в соответствии с федеральным законом от 29 июля 2017 г. №216-ФЗ», — говорится в пояснительной записке к законопроекту.

В частности, предлагается ввести специальный порядок уплаты налогов для тех, кто занимается научно-технологической деятельностью, аналогично предусмотренному для лиц, осуществляющих исследовательскую деятельность в инновационном центре «Сколково».

Таким образом, организации, получившие статус участника проекта, будут иметь «право на освобождение от уплаты налога на прибыль до достижения определённого ст. 2461 Налогового кодекса РФ уровня окупаемости, либо на срок до 10 лет».

Также в законопроекте для участников проектов предлагается ввести освобождение в течение 10 лет от уплаты налога на добавленную стоимость.

«Законопроектом предполагается не облагать налогом на имущество организаций кроме участников проектов также фонды, управляющие компании и их дочерние общества. Предполагается также освободить от земельного налога организации, признаваемые фондами в соответствии с федеральным законом от 29 июля 2017 г. №216-ФЗ, в отношении земельных участков, расположенных на территории центров», — указано в документе.

Кроме того, законопроектом предлагается ввести ещё целый ряд льгот для участников проектов, включая освобождение от госпошлины за выдачу разрешения на работу, выдачу приглашения на въезд в РФ, выдачу или продление срока действия виз иностранным гражданам, заключившим с ними трудовой или гражданско-правовой договор. В течение 10 лет со дня получения указанного статуса для них будут применяться пониженные тарифы страховых взносов.

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