Δεύτερος κύκλος προγραμμάτων του αναπτυξιακού νόμου

Δεύτερος κύκλος προγραμμάτων του αναπτυξιακού

ΦΟΡΟΛΟΓΙΚΗ ΑΠΑΛΛΑΓΗ

  • Απαλλαγή από την καταβολή φόρου εισοδήματος επί των πραγματοποιούμενων προ φόρου κερδών, από ίο σύνολο των δραστηριοτήτων της επιχείρησης.

ΕΠΙΧΟΡΗΓΗΣΗ ΔΑΠΑΝΩΝ

  • Δωρεάν παροχή από το δημόσιο ενισχυόμενων δαπανών του χρηματικού ποσού για την κάλυψη τμήματος των ενισχυόμενων δαπανών του επενδυτικού σχεδίου

ΕΠΙΔΟΤΗΣΗ ΧΡΗΜΑΤΟΔΟΤΙΚΗΣ ΜΙΣΘΩΣΗΣ

  • Κάλυψη από το δημόσιο τμήματος των καταβαλλόμενων δόσεων χρηματοδοτικής μίσθωσης που συνάπτεται για την απόκτηση καινούριου μηχανολογικού και λοιπού εξοπλισμού.

ΔΗΜΙΟΥΡΓΙΑ ΑΠΑΣΧΟΛΗΣΗΣ

  • Κάλυψη από το δημόσιο μέρους του μισθολογικού κόστους των νέων θέσεων εργασίας που δημιουργούνται και συνδέονται με το επενδυτικό σχέδιο.

ΦΟΡΟΓΙΚΗ ΣΤΑΘΕΡΟΤΗΤΑ

  • Σταθεροποίηση συντελεστή φορολογίας εισοδήματος για 12 έτη.

Εντός των επόμενων ημερών προγραμματίζει το υπουργείο Οικονομίας και Ανάπτυξης να προκηρύξει το νέο δεύτερο κύκλο προγραμμάτων-καθεστώτων του αναπτυξιακού νόμου (ν.4399/2016). Στον νέο κύκλο των προκηρύξεων θα ενταχθούν τα τέσσερα προγράμματα-καθεστώτα και συγκεκριμένα: α) «Ενίσχυση Μηχανολογικού Εξοπλισμού», β) «Γενικής Επιχειρηματικότητας», γ) «Νέες Ανεξάρτητες μμε» και δ) «Επενδύσεις Μείζονος Σημασίας»

Ο συνολικός εκτιμώμενος προϋπολογισμός (δημόσια δαπάνη) υπολογίζεται στα 550 εκατ. ευρώ, ωστόσο το μεγαλύτερο ποσοστό θα αφορά ενισχύσεις φορολογικής απαλλαγής.

Το ελάχιστο ύψος επένδυσης για να υπαχθεί ένα σχέδιο στον νόμο ορίζεται σης 50.000 ευρώ για τις Κοινωνικές Συνεταιριστικές Επιχειρήσεις (ΚΟΙΝΣΕΠ), στις 100.000 ευρώ για πολύ μικρές επιχειρήσεις, στις 150.000 ευρώ για μικρές επιχειρήσεις, στις 250.000 ευρώ για μεσαίες επιχειρήσεις και για cluster, και στις 500.000 ευρώ για μεγάλες επιχειρήσεις.

Στα σχέδια που υπάγονται στα καθεστώτα ενισχύσεων του νόμου μπορούν να παρέχονται τα παρακάτω είδη ενισχύσεων:

α. Φορολογική απαλλαγή που συνίσταται στην απαλλαγή από την καταβολή φόρου εισοδήματος επί των πραγματοποιούμενοι προ φόρου κερδών, τα οποία προκύπτουν από το σύνολο των δραστηριοτήτων της επιχείρησης, αφαιρουμένου του φόρου του νομικού προσώπου ή νομικής οντότητας που αναλογεί στα κέρδη που διανέμονται ή αναλαμβάνονται από τους εταίρους. Το ποσό της φορολογικής απαλλαγής υπολογίζεται ως ποσοστό επί της αξίας των ενισχυόμενων δαπανών του επενδυτικού σχεδίου ή και της αξίας του καινούριου μηχανολογικού και λοιπού εξοπλισμού που αποκτάται με χρηματοδοτική μίσθωση και συνιστά ισόποσο αποθεματικό.

β. Επιχορήγηση, που συνίσταται στη δωρεάν παροχή από το δημόσιο χρηματικού ποσού για την κάλυψη τμήματος των ενισχυόμενων δαπανών του επενδυτικού σχεδίου και προσδιορίζεται ως ποσοστό αυτών. Σημειώνεται ότι δυνατότητα λήψης επιχορήγησης από υφιστάμενη επιχείρηση προϋποθέτει την εμφάνιση κερδών τουλάχιστον σε μία χρήση από τις τελευταίες 7 πριν από την υπαγωγή,

γ. Επιδότηση χρηματοδοτικής μίσθωσης, η οποία συνίσταται στην κάλυψη τμήματος των καταβαλλόμενων δόσεων χρηματοδοτικής μίσθωσης που συνάπτεται για την απόκτηση καινούριου μηχανολογικού και λοιπού εξοπλισμού και προσδιορίζεται ως ποσοστό επί της αξίας απόκτησης αυτών που εμπεριέχεται στις καταβαλλόμενες δόσεις. Η επιδότηση δεν μπορεί να υπερβαίνει τα 7 έτη.

δ. Επιδότηση του κόστους της δημιουργούμενης απασχόλησης, η οποία συνίσταται στην κάλυψη από το δημόσιο μέρους του μισθολογικού κόστους των θέσεων εργασίας που δημιουργούνται και συνδέονται με το επενδυτικό σχέδιο και οι οποίες δεν λαμβάνουν καμία άλλη κρατικά ενίσχυση,

ε. Σταθεροποίηση συντελεστή φορολογίας εισοδήματος για 12 έτη.

Στον αναμενόμενο νέο κύκλο, η προθεσμία υποβολής αιτήσεων για τα προγράμματα «Γενική Επιχειρηματικότητα» και «Νέες Ανεξάρτητες μμε» θα παραμείνει ανοικτή για περίπου τρεις μήνες, ενώ για τα προγράμματα «Ενίσχυση Μηχανολογικού Εξοπλισμού» και «Επενδύσεις Μείζονος Σημασίας» για περίπου έξι μήνες.

Παρά το γεγονός ότι στον προηγούμενο κύκλο του προγράμματος «Επενδύσεις Μείζονος Σημασίας» δεν υποβλήθηκε καμία αίτηση, το υπουργείο θα τον επαναπροκηρύξει, καθώς εκτιμά ότι στην παρούσα φάση θα εκδηλωθεί ενδιαφέρον. Μάλιστα υπάρχουν συγκεκριμένες σκέψεις να υπάρξουν τροποποιήσεις στο καθεστώς, στην κατεύθυνση αυτό να γίνει πιο ελκυστικό για μεγάλες επενδύσεις.

Ο α’κύκλος

Η αξιολόγηση των προτάσεων που υποβλήθηκαν στον προηγούμενο κύκλο του αναπτυξιακού βρίσκεται στο τελικά στάδιο, προκειμένου να καταρτιστεί ο προσωρινός κατάλογος των δικαιούχων. Σύμφωνα με τις εκτιμήσεις του υπουργείου, από τα 821 επενδυτικά σχέδια που αιτήθηκαν ενίσχυσης, τα περίπου 650 πληρούν τις προϋποθέσεις υπαγωγής τους. Στο πλαίσιο της πρώτης πρόσκλησης, το συνολικό ύψος του προϋπολογισμού των 821 σχεδίων ανήλθε στα 2,21 δισ. ευρώ, με τις περισσότερες αιτήσεις να υποβάλλονται στο πρόγραμμα «Γενική Επιχειρηματικότητα»: 496 επενδυτικά σχέδια προϋπολογισμού 1,55 δις. Στο πρόγραμμα «Νέες Ανεξάρτητες μμε» υποβλήθηκαν 271 σχέδια 485 εκατ., ενώ στο πρόγραμμα «Ενισχύσεις Μηχανολογικού Εξοπλισμού» κατατέθηκαν 54 σχέδια προϋπολογισμού 170 εκατ. Καμία επενδυτική πρόταση δεν κατατέθηκε στο πρόγραμμα «Επενδύσεις Μείζονος Μεγέθους».

Πηγή: ΝΑΥΤΕΜΠΟΡΙΚΗ

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