ANPEI – Innovation Support Guide
The main purpose of this Guide is to present mechanisms and programs of innovation support and to facilitate access to them. This set of instruments demonstrates the government’s strong concern for companies’ innovation and technological competitiveness. The Guide includes the instruments and programs for innovation at companies, which are available both at federal and state support agencies. It describes the various types of programs, the agencies that operate them, the criteria to request and others information that may be needed.
Law for the Good (Lei n.º 11.196)
Law n.º 11.196, known as the “Law for the Good,” created in November 2005 and regulated in June 2006, this law offers fiscal incentives to companies that conduct technology research and technological innovation. The benefits of Chapter III of the Law for the Good are based on fiscal incentives, such as: deductions on income taxes and on Contributions on Net Profit (CSLL) for expenses on R&D activities; reduced taxes on Industrialized Products (IPI) on the purchase of machinery and equipment for R&D; accelerated depreciation of these goods; accelerated amortization of intangible goods; reduction of income tax retained at the source for foreign remittances from technology transfer contracts; and exemption on income tax retained at the source on foreign remittances for the registration and maintenance of brands, patents and cultivars. To learn more about the Law for the Good and its concepts, measures and requirements, we recommend reading the “Manual do Oslo” (available at: http://download.finep.gov.br/dcom/brasil_inovador/capa.html).
ABDI –Industrial Development Support Instruments Guide
This guide offers access to instruments that support industrial development. Based on the profile and needs of each company, it provides updated information that can help increase competitiveness, such as financial support, technical support, commercial protection, incentives and tax exemptions, and support for innovation and exportation. A company simply indicates its location, sector of activity, size and specific need, and will be presented detailed information about the instruments most suitable to its profile, by means of direct access to the agencies, agents and federal, regional and state entities that provide the benefit.
The Innovation Law, nº 10.973, of December 2, 2004, establishes actions to encourage innovation, scientific and technological research in the productive environment, focusing on increasing technical capacity, achieving technological autonomy and industrial development in the country. This law creates a propitious environment to strategic to construct partnerships between government, support agencies, Brazilian companies, scientific and technology institutions and private not for profit organizations dedicated to Research and Development. In addition, for these companies, one of the main benefits is to make income tax deductions, based on the real profit regime, for R&D expenses. It is also possible to obtain public resources that are not reimbursable for R&D investments.
BNDES Prosoft - BNDES Program for the Development of the National Software and Information Technology Services Industry
Prosoft is a program created to stimulate the competitiveness of the Brazilian software industry on an international level. Through supporting investments in development, localization and commercialization of products, the initiative has proven to be a secure and effective instrument. The National Software and Information Technology Services Industry Development Program (Prosoft) is divided into three subprograms: Prosoft – Company (which provides financing for investments and business plans for Brazilian companies that produce software and related services), Prosoft – Sales (financing for purchases, in the Brazilian market, of software and related services developed in Brazil), and Prosoft – Export (financing for exports of software and related services for pre- and post-shipping operations conducted in Brazil).
Plano Brasil Maior [Greater Brazil Plan]
The Greater Brazil Plan is the industrial, technology and foreign trade policy of the Dilma Rousseff Government. It was created within a difficult global economic context. On one hand, developed countries were plunged in a crisis without precedent since the Great Depression of 1929, which could have led the world into a systemic crisis. On the other, the economic vigor of the emerging countries, fueled by Chinese growth, guaranteed global growth and avoided a debacle.
The challenge of the Greater Brazil Plan is thus enormous: 1) to sustain economic growth, even in an adverse economic context; 2) to leave the international crisis in a better position than which it entered it, which would result in a structural change for the insertion of the country in the global economy. To do so, the focus of the plan was the innovation and productive intensification of Brazilian industry, seeking sustained gains in labor productivity.
The Plan would adopt important measures for tax relief for investments and exports to begin confronting the overvalued currency, advance credit, and improve the regulatory framework for innovation, strengthen commercial protections and expand fiscal incentives and facilitated financing to increase the value added in Brazil and the competitiveness of the production chains.
The country will mobilize its productive forces to innovate, compete and grow. The large and dynamic market, the government spending power created by inclusionary policies, the extensive frontier of energy resources to be explored, the strength of youth labor and business creativity constitute institutional triumphs of formidable natural and social resources for the development of a Greater Brazil.