|
:נושא ההודעה offset the benefit of the credit against the R&D costs in the accounts כלל. Помогите, пожалуйста, перевести "offset the benefit of the credit against the R&D costs in the accounts" Речь идет о налоговых льготах (кредитах) на затраты, связанные с R&D. Я знаю, что в таких случаях компании получают непосредственно чек на соответствующую сумму. Я уже обращалась с этой просьбой на другие форумы и ответа не нашла.Весь абзац:
We are actively promoting innovation through generous R&D tax credits. There are different regimes tailored to large companies and small- and medium-sized enterprises (SMEs). For large companies, the existing “super-deduction” regime provides an overall 130 per cent tax deduction for qualifying R&D expenditure. This regime has been further enhanced by the introduction, from 2013, of the “above the line” (ATL) credit for large companies. This allows companies to offset the benefit of the credit against the R&D costs in the accounts – creating an immediate cost reduction. The ATL credit is 10 per cent of qualifying R&D spend and payable to companies with no tax liability. Заранее очень благодарна.
|
