Prime Minister Mikhail Mishustin signed a decree that expands the list of types of scientific research and development (R&D), the costs of which can be taken into account to reduce tax payments, the government website reported on Monday.
Three new blocks have appeared in the list. The first, dedicated to the industry of the future, focuses on promising technologies and developments related, among other things, to unmanned aircraft and space systems, electric cars and unmanned vehicles, unmanned navigation, personalized medical services and medicines.
The second block combines technologies focused on creating systems for improving the state of the environment, increasing energy conservation and the efficiency of using natural resources. These are, in particular, developments in the field of waste disposal with the generation of electric and thermal energy, the creation of intelligent transport systems using energy-saving technologies, systems that generate energy based on renewable sources.
The third section presents technologies and developments aimed at creating the technical basis of the Russian aerospace defense system.
Research and development expenses included in the government's list reduce the base for income tax with the use of an increasing coefficient of 1.5. They are allowed to be taken into account at a time in the reporting tax period in which they were carried out.
Recall that a bill on tax benefits for users of domestic software has been submitted to the State Duma.
