R&D is set to boost with improved tax incentives. This is a step in the right direction towards making the UK a hub of high tech innovation, says tax expert David Marshall of Alma Consulting Group. A listair Darling has announced that UK businesses carrying out research and development to progress new technologies are set to receive greater tax incentives from HMRC - a move set to help bring UK innovation back to this country from low labour-rate countries such as India and China. In an announcement clearly favouring SMEs, Darling advises that R&D tax credit enhancement is set to increase from 150% to 175% for SMEs, and from 125% to 130% for large companies. This means a profit-making SME spending ￡100,000 on qualifying, R&D will now be eligible for a tax saving of ￡22,500. Prior to the Budget, the saving would have been ￡15,000. Larger companies spending the same amount will see a ￡1,500 increase on an average tax saving of ￡7,500.
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机译：研发将随着税收优惠政策的提高而得到加强。 Alma Consulting Group的税务专家David Marshall说，这是朝着使英国成为高科技创新中心的正确方向迈出的一步。 Listair Darling公司宣布，正在进行研究和开发以开发新技术的英国企业将获得HMRC的更大税收优惠-此举旨在帮助将印度的创新从印度和中国等低劳动力国家带回英国。在一项明显有利于中小型企业的公告中，达林建议将中小型企业的研发税收抵免提高幅度从150％提高到175％，将大公司从125％提高到130％。这意味着一个赚钱的中小企业在合格方面的支出为100,000英镑，R＆D现在将有资格获得22,500英镑的节税。在预算案之前，节省了￡ 15,000。花费相同金额的较大公司将增加1,500英镑，平均节省税款为7,500英镑。
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