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گروه حسابداری و حسابرسی حساب پردازان برتر - نرخ مالیات قراردادهای پژوهشی
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نرخ مالیات قراردادهای پژوهشی


دبیر کل شورای عالی علوم ، تحقیقات و فناوری اعلام کرد: نرخ مالیات قراردادهای پژوهشی به صورت مقطوع ۵ درصد تعیین شد.


به گزارش مهر، وحید احمدی اعلام کرد :هیات دولت در جلسه یکشنبه ۷ شهریور ۱۳۹۵ که به ریاست، روحانی رئیس جمهور تشکیل شد، در راستای حمایت از پژوهش، لایحه اصلاحی قانون مالیات مستقیم مربوط به فعالیت های پژوهشی جهت تقدیم به مجلس شورای اسلامی را تصویب کرد.

وی در خصوص لایحه اصلاحی مالیات مستقیم فعالیت های پژوهشی اظهار داشت : بحث اصلاح قانون مالیات مستقیم فعالیت های پژوهشی در نوزدهمین جلسه شورای عالی عتف مطرح شد و بر اساس دستور معاون اول رئیس جمهور، دبیر خانه شورای عالی عتف مکلف شد تاثیر اصلاحات صورت گرفته در قانون مالیات مستقیم مصوب ۳۱تیر۱۳۹۴ مجلس شورای اسلامی بر فعالیت های پژوهشی را بررسی و گزارش کند.

معاون پژوهشی وزیرعلوم افزود: دبیر خانه شورای عالی عتف در راستای اجرای دستور معاون اول رئیس جمهور گزارشی با عنوان مروری بر قانون مالیات مستقیم مصوب ۳۱ تیر۱۳۹۴ در حوزه علم و فناوری از منظر اقتصاد مقاومتی و پیشنهادات اصلاحی را تهیه و جهت بررسی و اعمال نظر به وی ارسال کرد.

دبیر کل شورای عالی عتف افزود : با توجه به پیگیری های انجام شده توسط شورای عالی عتف و مساعدت های معاون اول رییس جمهور، موضوع تهیه لایحه اصلاحی مالیات مستقیم در دستور کار دولت قرارگرفت.

احمدی گفت : براساس مصوبه هیات وزیران پرداخت هایی که کارفرمایان به اشخاص حقیقی با عنوان حق المشاوره، حق حضور در جلسات، حق التدریس، حق التحقیق و حق پژوهش پرداخت می کنند مشمول مالیات مقطوع به نرخ ۱۰ درصد است.

وی افزود: همچنین در مورد قرارداد های پژوهشی مالیات مقطوع به نرخ ۵ درصد در حوزه پژوهش و فناوری تعیین شد.


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