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Keybot 10 Results  www.museummaritime-bg.com
  Wchodzi w życie Konstyt...  
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Działalność nieewidencjonowana i ulga na start
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Unregistered business activity and the allowance for starting a business
  Dla przedsiębiorców ene...  
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Zgodnie z wyliczeniami ministerstwa nowa ulga miałaby objąć 34 podmioty zużywające 13,11 TWh energii rocznie.
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According to the ministry’s calculations, the new relief would cover 34 entities consuming 13.11 TWh of electricity per year.
  Podatkowe wsparcie dzia...  
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Sztandarowym instrumentem podatkowym wspierającym innowacyjność jest ulga na nowe technologie, która uprawnia do odliczenia do 50% wydatków poniesionych na nabycie nowych technologii.
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In addition to direct public funding for innovative activity, e.g. grants and subsidised loans, tax instruments are also a major element of support for innovation.
  Michał Nowacki | Autorz...  
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Od nowego roku korzystniejsza ulga B+R
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project | tax | new technologies
  energetyka | Co do zasady  
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Dla przedsiębiorców energochłonnych ulga, dla innych obciążenie
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Relief for energy-intensive businesses, other businesses under strain
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warunków podatnik jest uprawniony do odliczenia do 50% wydatków na nabycie nowej technologii, ujętych w jej wartości początkowej. Ulga obejmuje zatem nie tylko wydatki na zakup nowej technologii, ale wszelkie inne, jeżeli tylko zostały ujęte w wartości początkowej WNiP.
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Except for the taxpayer’s own R&D, new technology should be acquired on the basis of an “agreement on transfer and use of rights.” As this type of agreement is not defined in the tax regulations, it appears that the acquisition of new technology should be interpreted broadly to include not only purchase, but also an agreement disposing of rights to use intellectual property or a leasing agreement. Intangibles acquired by operation of law should also qualify for the technology incentive if they meet the other conditions. This could involve more specifically intangibles transferred for a fee to a business as a result of cooperation undertaken with the inventor, e.g. an R&D unit.
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Ministerstwo szacuje, że ulga spowoduje wzrost nominalnej stawki opłaty jakościowej o 1,19 zł/MWh (do poziomu 13,72 zł/MWh, wzrost o 9,5%), co dla gospodarstwa domowego spowoduje przeciętny wzrost rachunku o 2,56 zł.
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The ministry assumes that the introduction of this relief for a selected group of energy-intensive customers will not reduce the financial revenue from the fee. This makes it necessary to increase the rate of the qualitative fee for end users. It will have a financial impact on other electricity consumers, including in particular households and SMEs. The ministry estimates that the relief will result in an increase in the nominal qualitative fee rate by PLN 1.19 per MWh, to PLN 13.72 per MWh (an increase of 9.5%) and will result in an average increase of the energy bill of PLN 2.56 per household.