Yakakodzera Enterprise Income Tax Policy yeKiyi Industries mu "Nzvimbo Itsva"

Kune vane hunyanzvi hwepamutemo mabhizinesi mabhizinesi anoita zvigadzirwa (tekinoroji) zvine hukama nepakati zvinongedzo munzvimbo dzakakosha senge akasanganiswa maseketi, hungwaru hwekugadzira, biomedicine, nhandare yendege, uye kuita kugadzirwa kwakakura kana R&D zviitiko munzvimbo nyowani, bhizinesi. mutero wemari inotorwa pamutengo wakaderedzwa we15o / o mukati memakore mashanu kubva pazuva rekugadzwa.

Applicable Nguva

Ichi chiziviso chichatanga kushanda kubva muna Ndira 1, 2020. Mabhizinesi evanhu vanokodzera akanyoreswa mudunhu idzva musi wa31 Zvita 2019 asati asvika uye akaita mabasa ekugadzira kana kuti eR&D emabhizinesi akanyorwa muCatalog anogona kuitwa zvinoenderana neChiziviso ichi kubva. 2020 kusvika kunguva yemakore mashanu apo bhizinesi rinotangwa.

Zvinodiwa Mamiriro e "Mabhizinesi Akakodzera"

Mabhizinesi akagadzirisa kugadzirwa uye zvivakwa zvebhizinesi, vashandi vakagadziriswa, software uye hardware tsigiro mamiriro anoenderana nekugadzira kana R&D zviitiko, uye vanoita yataurwa pamusoro peR&D uye bhizinesi rekugadzira pane izvi.

Kamwe chigadzirwa chakakosha (tekinoroji) inosanganisirwa mune zvakakosha zvigadzirwa zvakagadziridzwa kana kutengeswa nebhizinesi.

Zvinodiwa Mamiriro e "Mabhizinesi Akakodzera" (2)

Mamiriro makuru ekudyara kwebhizinesi: iyo tekinoroji simba iri pamberi peindasitiri kana technic al simba iri kutungamirira muindasitiri;R&D uye mamiriro ekugadzira emabhizinesi: akakosha etekinoroji akabatikana mukutsvagisa kwesainzi uye kugadzira kwenguva yakareba mundima dzine hukama kumba nekune dzimwe nyika kana kuve neyakazvimiririra kodzero yezvivakwa system;Bhizinesi rine tsvakiridzo yakakura uye budiriro mhedzisiro yakaiswa mukushandiswa;Kana kuwana mari kubva kumasangano anopa mari.