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National incentives

机译：国家鼓励

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摘要

Fiscal incentives are a favoured tool of development and industrial policies and have benefited specific regions or industries. Recent austerity measures led to sharp cutbacks in government programmes. The right-wing administration of President Jair Bolsonaro, who entered office in January 2019, signalled it might reduce incentives further, particularly via future reforms to the tax regime. However, the coronavirus (Covid-19) outbreak in 2020 has forced the government to introduce sweeping support measures to help companies amid the ensuing economic crisis. Policymakers deployed large fiscal stimulus for the year (about 8% of GDP) to mitigate these impacts, and a state of emergency approved early in the year by Congress allows the government to sidestep constitutionally mandated fiscal rules. Many of the initiatives have targeted small and medium-sized enterprises as well as vulnerable industries. In April 2020 the Banco Central do Brasil (the central bank) offered two special credit lines to ensure liquidity in the financial system. These are in effect until end-2020 and provide funding totalling R3obn. Another programme has focused on companies with 2019 revenues of R36o,ooo to Riom, offering them credit lines to pay worker salaries. Additional tax relief measures have included extensions to deadlines for federal corporate income-tax payments and for social contribution payments.
机译：财政激励措施的支持工具发展和产业政策,特定的地区或行业中受益。紧缩措施导致大幅裁员政府项目。总统Bolsonaro睚珥进入办公室2019年1月,表示它可能会进一步降低激励作用,尤其是通过未来的税收制度的改革。冠状病毒(Covid-19)在2020年爆发迫使政府全面介绍支持措施,帮助企业在随之而来的经济危机。今年的大规模财政刺激(大约8%GDP)来减轻这些影响,状态紧急在年初通过国会批准允许政府回避宪法规定的财政规则。计划有针对性的小和中型企业以及脆弱行业。巴西(中央银行)提供了两个特殊的信用额度,以确保金融的流动性系统。R3obn提供资金总额。项目集中于2019年的公司Riom R36o收入,已坏,给他们信用额度支付工人工资。税收减免措施包括扩展联邦企业所得税的最后期限支付支付和对社会的贡献。

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