Ulga w CIT dla firm o szczególnym znaczeniu gospodarczo-obronnym
Wprowadzenie możliwości udzielenia przedsiębiorcom realizującym zadania na rzecz bezpieczeństwa i obronności państwa, ulgi od naliczonego podatku dochodowego od osób prawnych w zryczałtowanej wysokości 2 proc. - przewiduje projekt ustawy przygotowany przez resort obrony narodowej.
Ustanowienie podstawy do udzielenia ulgi w CIT pozwoli na wprowadzenie narzędzia dla administracji publicznej stanowiącego zachętę dla przedsiębiorców do uczestnictwa w realizacji zadań obronnych. Dzięki takiemu mechanizmowi zarówno ministrowie organizujący i nadzorujący zadania obronne jak i wojewodowie będą mogli oddziaływać finansowo na tych przedsiębiorców, którzy bezpośrednio mają wpływ na realizacje ich statutowych zadań, nie posiadając jednocześnie w swoich budżetach środków na ten cel.
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Nowa ulga ma spowodować, że przedsiębiorcy chętniej będą przystępować do zawierania umów nawet w przypadkach, gdy realizować będą przedmiotowe zadania bez ubiegania się o dotacje na refundowanie ich kosztów, ponieważ dodatkową dla nich korzyść stanowić będzie ta zachęta podatkowa. Proponowana ulga nie może być kwalifikowana jako pomoc publiczne, gdyż nakłada na przedsiębiorcę konieczność realizacji określonych zadań dotyczących ciągłości utrzymywania we wszystkich stanach gotowości obronnej państwa mocy produkcyjnych, tj. określonych zdolności realizacji nałożonych decyzją administracyjną zadań na rzecz obronności państwa.
