{"id":3360,"date":"2023-09-20T13:26:09","date_gmt":"2023-09-20T13:26:09","guid":{"rendered":"https:\/\/www.confida.rs\/rs\/?p=3360"},"modified":"2023-09-20T13:26:09","modified_gmt":"2023-09-20T13:26:09","slug":"dvostruko-priznavanje-troskova-u-poreskom-bilansu-prilikom-istrazivanja-i-razvoja","status":"publish","type":"post","link":"https:\/\/www.confida.rs\/rs\/dvostruko-priznavanje-troskova-u-poreskom-bilansu-prilikom-istrazivanja-i-razvoja\/","title":{"rendered":"Dvostruko priznavanje tro\u0161kova u poreskom bilansu prilikom istra\u017eivanja i razvoja"},"content":{"rendered":"

Podsticaj za dvostruko priznavanje tro\u0161kova istra\u017eivanja i razvoja u poreskom bilansu<\/strong> slu\u017ei da podstakne privredne subjekte da ula\u017eu u inovativne aktivnosti i pove\u0107aju svoju konkurentnost na tr\u017ei\u0161tu. Ovaj podsticaj smanjuje poresku osnovicu i time i iznos poreza na dobit koji obveznik treba da plati. Obveznicima se daje mogu\u0107nost da sve tro\u0161kove koji nastaju u vezi sa aktivnostima istra\u017eivanja i razvoja priznaju u svom poreskom bilansu u dvostrukom iznosu, \u0161to zna\u010di da se oni priznaju dva puta, i to:<\/p>\n

    \n
  1. kao rashod koji je u Bilansu uspeha priznat u skladu sa propisima o ra\u010dunovodstvu<\/li>\n
  2. kao poreski podsticaj, koji se iskazuje kao zasebna stavka u poreskom bilansu, koji \u0107e imati karakter odbitne stavke od osnovice za porez na dobit<\/li>\n<\/ol>\n

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

    Stoga, da biste dobili podsticaj za dvostruko priznavanje tro\u0161kova istra\u017eivanja i razvoja u poreskom bilansu, morate da ispunite slede\u0107e uslove<\/strong>:<\/p>\n

      \n
    1. Da ste obveznik poreza na dobit u Republici Srbiji.<\/li>\n
    2. Da obavljate projekte istra\u017eivanja i razvoja u Republici Srbiji, \u0161to zna\u010di da najmanje 90% svih zaposlenih koji rade na projektu istra\u017eivanja i razvoja svoje aktivnosti obavljaju na teritoriji RS.<\/li>\n
    3. Da su va\u0161i projekti istra\u017eivanja i razvoja usmereni na sticanje novih znanja ili primenu postoje\u0107ih znanja u novim proizvodima, procesima ili uslugama.<\/li>\n
    4. Da su va\u0161i projekti istra\u017eivanja i razvoja realizovani u skladu sa me\u0111unarodno priznatim standardima i metodologijama, kao \u0161to su Frascati manuel ili Oslo manuel.<\/li>\n
    5. Da vodite posebnu evidenciju o tro\u0161kovima istra\u017eivanja i razvoja, koja sadr\u017ei sve relevantne podatke o projektu istra\u017eivanja i razvoja, kao \u0161to su naziv, cilj, opis, trajanje, iznos tro\u0161kova, broj i kvalifikacija zaposlenih, rezultati i efekti projekta IR.<\/li>\n
    6. Da uz poreski bilans podnesete i poseban obrazac za iskazivanje podsticaja za projekte istra\u017eivanja i razvoja, koji sadr\u017ei podatke o projektu istra\u017eivanja i razvoja, iznosu tro\u0161kova projekte istra\u017eivanja i razvoja, iznosu podsticaja za IR i izvorima finansiranja projekta IR.<\/li>\n<\/ol>\n

      Ovaj podsticaj je u skladu sa Strategijom nau\u010dnog i tehnolo\u0161kog razvoja Republike Srbije za period od 2016. do 2020. godine, koja predvi\u0111a pove\u0107anje ulaganja u IR na 1,5% BDP-a do 2020. godine.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Podsticaj za dvostruko priznavanje tro\u0161kova istra\u017eivanja i razvoja u poreskom bilansu slu\u017ei da podstakne privredne subjekte da ula\u017eu u inovativne aktivnosti i pove\u0107aju svoju konkurentnost na tr\u017ei\u0161tu. Ovaj podsticaj smanjuje […]<\/p>\n","protected":false},"author":1,"featured_media":3361,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\nDvostruko priznavanje tro\u0161kova u poreskom bilansu prilikom istra\u017eivanja i razvoja - 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\/dvostruko-priznavanje-troskova-u-poreskom-bilansu-prilikom-istrazivanja-i-razvoja\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dvostruko priznavanje tro\u0161kova u poreskom bilansu prilikom istra\u017eivanja i razvoja - Confida\" \/>\n<meta property=\"og:description\" content=\"Podsticaj za dvostruko priznavanje tro\u0161kova istra\u017eivanja i razvoja u poreskom bilansu slu\u017ei da podstakne privredne subjekte da ula\u017eu u inovativne aktivnosti i pove\u0107aju svoju konkurentnost na tr\u017ei\u0161tu. 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