与实施“安全与国防”领域的研究与开发项目有关的税收和法律问题

M. Wyszomirska
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引用次数: 0

摘要

目的:本文的目的是讨论与“安全与国防”领域项目实施补贴结算相关的税收问题。赠款受益人在解释《增值税法》条款方面面临许多问题,如果不正确地适用《增值税法》,可能导致严重的财务后果。本出版物分析并指出了这些问题的解决办法,这些问题最常由财团提出,无论是在税务解释的申请中,还是在向行政法院的投诉中。简介:在国家安全和国防的重要活动形式中,科学研究和发展项目发挥了特殊作用,这些项目不仅增加了科学和工业实体的潜力,而且还在“安全和国防”领域的关键技术领域创造了波兰的专有技术。实施由国家预算资助的项目,使受益者有义务采用“制度”方法结算公共资金,既要适用关于公共采购的规定,建立民事合同,考虑到补贴资金可用的事实,也要在与税务机关的税收结算中进行特别尽职调查。研究方法:采用理论研究方法,包括文献分析、普通法院和省、最高行政法院的判决、国家税务局局长发布的税收解释等。该出版物还提供了对国家法规以及欧洲联盟法院指令和判例法的解释。结论:税法是引起最大情感和争议的法律分支。它影响到我们所有人,如果不正确地应用这些规则,它会产生严重的经济后果。实施由国家研究与发展中心(NCBR)资助的项目的财团成员也仍然是纳税人,本文作者对他们提出了增值税法案条款的解释,并讨论了国家和欧盟的判例,以促进财团正确履行税收义务。关键词:增值税补贴,费用资格,进项税额抵扣权,专有著作权上缴国库,科研开发成果商品化
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax and Legal Issues Related to the Implementation of Research and Development Projects in the Area of "Security and Defense"
Purpose: The aim of the article is to discuss tax issues related to the settlement of subsidies for the implementation of projects in the area of"Security and Defense". The grant beneficiaries face numerous problems with the interpretation of the provisions of the VAT Act, which may result in serious financial consequences in the event of incorrect application of the VAT Act. This publication analyses and indicates solutions to these problems, which are most often raised by consortia, both in applications for tax interpretations and in complaints to administrative courts of both instances. Introduction: Among the important forms of activity for the security and defence of the state, a special role is played by scientific and research and development projects, which not only increase the potential of scientific and industrial entities, but also create Polish know-how in the field of critical technologies in the area of "Security and defence". The implementation of projects financed from the state budget places on the beneficiaries the obligation of a "regime" method of settling public funds, both by applying the provisions on public procurement, constructing civil contracts, taking into account the fact that funds from subsidies are available, as well as performing special diligence in tax settlements with the tax authorities. Methodology: The theoretical research methods were used in the work, including the analysis of literature, judgments of common courts and the Pro - vincial and Supreme Administrative Court, as well as tax interpretations issued by the Director of the National Revenue Administration. The publication also provides an interpretation of national regulations as well as directives and case law of the Court of Justice of the European Union. Conclusions: Tax law is the branch of law that arouses the greatest emotions and controversy. It affects all of us, and in the event of incorrect application of the rules – it has serious financial consequences. Members of consortia implementing projects financed by the The National Centre for Research and Development (NCBR) also remain taxpayers, to whom the author of the article proposed the interpretation of the provisions of the VAT Act and discussed national and EU jurisprudence in order to facilitate the correct implementation of tax obligations by the consortia. Keywords: VAT taxation of subsidies, eligibility of expenses, right to deduct input tax, transfer of proprietary copyrights to the State Treasury, commer - cialization of results of scientific research and development works Type of article: review article
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