Introdução
Autor | Christimara Garcia |
Páginas | 13-15 |
Page 13
A demanda pela criação de um incentivo fiscal mais efetivo de apoio às empresas que investem em inovação tecnológica vinha de longa data, quando em 2005 o governo brasileiro editou a Medida Provisória 252, que dentre vários incentivos fiscais, trouxe um capítulo específico para a Inovação Tecnológica. Prontamente, o referido instrumento legal foi apelidado de “MP do Bem” a qual, após a conversão em lei em 2005, passou a ser conhecida como “Lei do Bem”.
O novo mecanismo surgia em um ambiente em que a inovação tecnológica passava a ser um dos grandes objetivos de investimento do governo federal e também onde as empresas passavam a se preocupar mais com o tema e em como se estruturar para melhor desenvolvê-lo, sendo crucial para a sua competitividade local e sobrevivência global.
Ao contrário do mecanismo anterior (antigo PDTI/PDTA), no novo modelo as empresas deixavam de ter a necessidade de uma previa habilitação junto ao governo e passavam a levantar inter-namente as atividades enquadráveis como PD&I.
Nesse contexto, surge uma grande oportunidade para as empresas reduzirem ainda mais seus custos tributários em razão dos investimentos em PD&I, como também para melhor se estruturarem para gerenciar tais atividades.
O nascimento dessa oportunidade coincide com a criação da nossa empresa, Inventta+bgi (que na época se chamava Incentivar Consultoria), a qual em parceria com o Instituto Inovação (www.institutoinovacao.com.br) possibilitou o desenvolvimento de competência única por meio da elaboração de uma metodo-
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logia pioneira de enquadramento de projetos como inovação tecnológica, classificação dos dispêndios beneficiáveis e finalmente cálculo dos incentivos fiscais.
Ao longo dos últimos sete anos, a aplicação dessa metodologia alinhada ao fato de termos uma equipe de competência híbrida (técnicos, engenheiros, farmacêuticos, físicos, químicos, administradores, contadores e advogados), trouxe resultados extremamente positivos, tendo como pano de fundo um posicionamento consistente que tem permitido a validação recorrente pelos órgãos competentes dos benefícios utilizados pelas empresas clientes.
Desde o início dos trabalhos, o grande diferencial do apoio que a Inventta+bgi prestava às empresas que queriam utilizar os incentivos da Lei do Bem era o fato de possibilitar, além dos serviços de consultoria de levantamento dos incentivos fiscais, a estruturação interna da empresa, dos controles de projetos de PD&I e seus...
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PEÇA SUA AVALIAÇÃO- Lei do Bem: Como alavancar a inovação com o uso de incentivos fiscais
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- Prefácio
- Introdução
- Contextualização da política de inovação no Brasil
- Histórico dos mecanismos de apoio por meio dos incentivos fiscais
- Os incentivos fiscais à inovação tecnológica
- Estruturação técnica de projetos de PD&I
- Estruturação de apuração de dispêndios (tipos e controles)
- Obrigações acessórias, fiscalização e penalidades
- Resultados do uso dos incentivos
- Oportunidades para me e epp na atual política de incentivos fiscais
- Conclusão
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