{"id":3081,"date":"2022-11-25T08:52:24","date_gmt":"2022-11-25T08:52:24","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3081"},"modified":"2022-11-25T08:52:24","modified_gmt":"2022-11-25T08:52:24","slug":"poreski-podsticaj-za-ulaganja-u-inovaciona-privredna-drustva","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/poreski-podsticaj-za-ulaganja-u-inovaciona-privredna-drustva\/","title":{"rendered":"Poreski podsticaj za ulaganja u inovaciona privredna dru\u0161tva"},"content":{"rendered":"

\u010clanom 50j Zakona o porezu na dobit pravnih lica<\/a> obvezniku koji izvr\u0161i ulaganje u kapital novoosnovanog privrednog dru\u0161tva koje obavlja inovacionu delatnost<\/strong> propisuje se mogu\u0107nost priznavanja prava na poreski kredit u visini od 30% izvr\u0161enog ulaganja<\/strong>.<\/p>\n

Novoosnovanim privrednim dru\u0161tvom koje obavlja inovacionu delatnost<\/strong> smatra se dru\u0161tvo od \u010dijeg datuma osnivanja nije pro\u0161lo vi\u0161e od tri godine, koje prete\u017eno obavlja inovacionu delatnost u skladu sa Zakonom o inovacionoj delatnosti, kao i ono dru\u0161tvo koje ispunjava pet kumulativnih uslova propisanih Zakonom o porezu na dobit pravnih lica.<\/p>\n

Uslovi <\/strong><\/h2>\n

Pet uslova koji moraju biti kumulativno ispunjeni:<\/strong><\/p>\n

1) godi\u0161nji prihod dru\u0161tva prema poslednjim finansijskim izve\u0161tajima raspolo\u017eivim u vreme nov\u010danog ulaganja ne prelazi 500 000 000 RSD<\/strong>;<\/p>\n

2) od osnivanja dru\u0161tvo nije raspodeljivalo dividende<\/strong>, odnosno udele u dobiti, i ne\u0107e ih raspodeljivati u periodu od tri godine <\/strong>od dana izvr\u0161enog nov\u010danog ulaganja;<\/p>\n

3) centar poslovnih aktivnosti nalazi se na teritoriji Republike<\/strong> Srbije<\/strong>;<\/p>\n

4) dru\u0161tvo nije nastalo statusnom promenom <\/strong>u skladu sa zakonom kojim se ure\u0111uju privredna dru\u0161tva;<\/p>\n

5) dru\u0161tvo u svakom poreskom periodu po\u010dev\u0161i od prvog narednog perioda od perioda u kom je osnovano i zaklju\u010dno sa potpunim upla\u0107ivanjem nov\u010danog uloga ispunjava bilo koji od tri alternativna poduslova:<\/p>\n

    \n
  • tro\u0161kovi istra\u017eivanja i razvoja \u010dine najmanje 15% ukupnih rashoda<\/strong>,<\/li>\n
  • visokokvalifikovani zaposleni \u010dine vi\u0161e od 80% svih zaposlenih<\/strong>,<\/li>\n
  • dru\u0161tvo je vlasnik, odnosno korisnik deponovanog autorskog dela ili patenta <\/strong>koje je neposredno povezano sa inovacionom delatno\u0161\u0107u koju obavlja.<\/li>\n<\/ul>\n

    Dodatno, propisani su i slede\u0107i uslovi za ostvarivanje prava na poreski kredit za obveznika koji izvr\u0161i ulaganje u kapital navedenog privrednog dru\u0161tva:<\/p>\n

      \n
    • pre ulaganja<\/strong> obveznik samostalno ili zajedno sa svim povezanim licima nije posedovao vi\u0161e od 25% akcija ili udela<\/strong><\/li>\n
    • nov\u010dani ulog <\/strong>kojim se pove\u0107ava kapital novoosnovanog privrednog dru\u0161tva koje obavlja inovacionu delatnost u potpunosti<\/strong> je<\/strong> upla\u0107e<\/strong>n<\/strong>;<\/li>\n
    • obveznik nije smanjivao svoje<\/strong> ulaganje <\/strong>neprekidno u periodu od tri godine <\/strong>od dana ulaganja.<\/li>\n<\/ul>\n

      Ograni\u010denja <\/strong><\/h2>\n

      Postoje i odre\u0111ena ograni\u010denja u pogledu ostvarivanja prava na poreski kredit koji se odnose na najvi\u0161i iznos poreskog kredita<\/strong> koji se mo\u017ee priznati pojedina\u010dnom porekom obvezniku, a koji iznosi 100 000 000 RSD<\/strong>, kao i na najvi\u0161i iznos poreskog kredita<\/strong> koji se mo\u017ee priznati u jednoj poreskoj godini<\/strong>, koji iznosi 50 000 000 RSD<\/strong>.<\/p>\n

      Pravilnik <\/strong><\/h2>\n

      Ostvarivanje prava na poreski kredit po osnovu ulaganja u kapital novoosnovanog privrednog dru\u0161tva koje obavlja inovacionu delatnost bli\u017ee je ure\u0111eno Pravilnikom o uslovima i na\u010dinu ostvarivanja prava na poreski kredit za ulaganje u kapital novoosnovanog privrednog dru\u0161tva koje obavlja inovacionu delatnost<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

      \u010clanom 50j Zakona o porezu na dobit pravnih lica obvezniku koji izvr\u0161i ulaganje u kapital novoosnovanog privrednog dru\u0161tva koje obavlja inovacionu delatnost propisuje se mogu\u0107nost priznavanja prava na poreski kredit […]<\/p>\n","protected":false},"author":1,"featured_media":3082,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3,4,52,54,6,1,64],"tags":[],"yoast_head":"\nPoreski podsticaj za ulaganja u inovaciona privredna dru\u0161tva - Confida<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.confida.rs\/rs\/poreski-podsticaj-za-ulaganja-u-inovaciona-privredna-drustva\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Poreski podsticaj za ulaganja u inovaciona privredna dru\u0161tva - 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