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2022-08-08
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Preferential policies and tax measures to promote scientific and technological innovation in Belgium

enterprises are the main force of scientific and technological innovation in Belgium, and 65% of R & D investment comes from enterprises. In order to further stimulate the scientific and technological innovation activities of enterprises and achieve the strategic goal of R & D investment accounting for 3% of GDP in 2010, the Belgian government has taken measures in recent years mainly from the following aspects: first, the Belgian government has provided preferential tax policies for scientific and technological personnel engaged in R & D in enterprises, such as reducing 25% ~ 50% of the remuneration withholding of enterprise R & D personnel, which has reduced the cost of employing scientific researchers by 15%; Second, encourage enterprises to recruit new researchers; The third is to exempt foreign researchers from work permits; Fourth, establish an enterprise innovation reward mechanism; The fifth is to use tax measures to support venture capital funds and encourage R & D investment

at the same time, the government has made great efforts to simplify the complex procedures for innovative products to enter the market, reduce the costs and procedures for enterprises to apply for patents, encourage and protect the innovative activities of enterprises, especially small and medium-sized enterprises, and integrate R & D forces, especially to promote the Alliance among universities, research institutions and enterprises

1. Preferential measures for the enterprise's scientific researcher, Northrop Grumman's antaris rocket, which launched a privately built Cygnus spaceship crew in Virginia (1) deduction of scientific researchers' remuneration

according to the normal tax policy, the enterprise shall pay the withholding to the state in proportion from the remuneration paid to employees for social welfare. In order to promote the employment of scientific and technological personnel by enterprises, Belgium began to partially reduce the salary withholding of researchers in scientific research institutions and universities since 2003. In 2005 and 2007, the new laws extended this measure to enterprises, and the reduction ratio was also increased from 25% to 50%. This measure makes the enterprise save the cost of employing personnel equivalent to 15%, which is widely welcomed. This measure is implemented jointly by the Ministry of science and technology and the Ministry of finance. The scope of application is as follows:

· scientific researchers employed by universities, colleges and natural science foundations are mainly engaged in doctoral and postdoctoral research. In the field of basic research, the measure also includes researchers with university diplomas employed by universities and nature foundations. Basic research refers to systematic innovation to increase knowledge accumulation and develop new products or processes by using this knowledge

· scientific researchers employed by recognized scientific research institutions. The approval procedure is accepted by the Ministry of science and technology and approved by the Council of Ministers

· scientific researchers sent by enterprises to scientific research institutions and universities for joint research

· doctors and masters engaged in research and development in Applied Science, science, medicine and veterinary medicine

· scientific and technological personnel working in new innovative enterprises. Newly established enterprises refer to enterprises that have been established for no more than 10 years, with a maximum of 50 employees. Domestic material enterprises are very difficult to enter, with a turnover of no more than 7.3 million euros, of which 15% of the funds need to be used for R & D activities

(2) encourage enterprises to recruit new scientific researchers

according to the law of 1999, Belgian enterprises can be exempted from profit tax of 10000 euros per year for each additional scientific researcher, which was increased to 12180 euros in 2005 and 12440 euros in 2006. These researchers must carry out research and development activities within the enterprise, as well as management work directly related to improving the product quality and export of the enterprise. If the new employees are high-level technical personnel and engaged in research and development, the tax exemption can be increased to € 24870 per person per year (2006)

(3) issuance of science and technology visa

according to the EU 2005/71 directive, the Belgian Council of ministers decided to implement a new decree on scientific research personnel from third countries who came to Belgium to work from October 12, 2007, including: doing scientific research in 102 approved scientific institutions and 1858 technical centers, without a work permit; No work permit is required for engaging in scientific research in international enterprises; Temporary work permit is not required for training, crisis management, sample testing and participation in international conferences in the enterprise. The above-mentioned persons can only apply for residence permits during their stay in Belgium

(4) preferential treatment for foreign scientific and technological leaders working temporarily in Belgium

compared with other European Union countries, Belgium provides preferential tax measures for foreign scientific and technological leaders working temporarily in Belgium, especially those employed in research centers and laboratories, does not levy wage income tax, and provides subsidies for their children to go to school

2. Establish an enterprise innovation award to effectively promote industrial transformation and upgrading

3 Tax measures to encourage the increase of R & D investment

(1) venture capital tax

(2) fixed asset investment tax

(3) R & D loan tax

the policies and preferential measures adopted by Belgium in terms of enterprise scientific and technological innovation are representative in Europe, especially deducting the withholding of enterprise scientific researchers' remuneration, establishing a mechanism for enterprise innovation, and encouraging new scientific researchers Measures such as exempting foreign researchers from work permits have the characteristics of Belgium before users measure. In addition, the Belgian government also has certain reference value in simplifying the complex procedures for innovative products to enter the market, reducing the costs and procedures for enterprises to apply for patents, encouraging and protecting the innovative activities of enterprises, especially small and medium-sized enterprises, and especially promoting the cooperation among universities, research institutions and enterprises. (end)

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