MEDIDA PROVISÓRIA Nº 280, DE 14 DE DEZEMBRO DE 1990. Dispõe Sobre os Incentivos Fiscais para a Capacitação Tecnologica da Industria, e da Outras Providencias.
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MEDIDA PROVISÓRIA Nº 280, DE 14 DE DEZEMBRO DE 1990
Dispõe sobre os incentivos fiscais para a capacitação tecnológica da indústria, e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 62 da Constituição, adota a seguinte medida provisória com força de lei:
A capacitação tecnológica da indústria nacional será estimulada através de Programas de Desenvolvimento Tecnológico Industrial - PDTIS, mediante a concessão dos incentivos fiscais estabelecidos nesta medida provisória.
Compete à Secretaria da Ciência e Tecnologia da Presidência da República aprovar os Pdtis, bem assim credenciar órgãos e entidades estaduais de fomento ou pesquisa tecnológica para o exercício dessa atribuição.
Os incentivos fiscais estabelecidos nesta medida provisória serão concedidos às empresas industriais que executarem Programas de Desenvolvimento Tecnológico Industrial - PDTIS, com a finalidade de promover a capacitação tecnológica industrial, mediante a criação e manutenção de estrutura de gestão tecnológica permanente, inclusive com o estabelecimento de associações entre empresas.
Às empresas industriais que executarem, poderão ser concedidos os seguintes incentivos fiscais, nas condições fixadas em regulamento:
I - dedução, até o limite de oito por cento de Imposto de Renda devido, de valor equivalente à aplicação da alíquota cabível do Imposto de Renda à soma dos dispêndios, em atividades de pesquisa e desenvolvimento tecnológico industrial, incorridos no período-base, classificáveis como despesa pela legislação desse tributo ou como pagamento a terceiros, na forma prevista no § 4º, podendo o eventual excesso ser aproveitado nos dois períodos-base subseqüentes;
II - isenção do Imposto sobre Produtos Industrializados incidente sobre equipamentos, máquinas...
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