Ministry of Economic Development supported the new proposals of the Open Government to support innovative companies
The open government proposed a number of government agencies to ease tax conditions for companies engaged in research and innovation. Georgy Belozerov, Deputy Director of the relevant department of the Government of the Russian Federation, sent a letter to the Ministry of Economic Development, the Ministry of Finance, the Ministry of Industry and Trade, the Ministry of Economic Development and the Federal Agency for Scientific Organizations (FANO).
The offer includes four innovations.
First, the Open Government proposes to reduce the income tax. Now, when calculating profits for taxes, an innovative company can deduct the costs of research and development (R & D) from revenues using a factor of 1.5 (that is, 150% of costs). The document proposes to introduce a factor of 2, in order to deduct not 150%, but 200% of R & D expenditures - and then the company can save 20% when paying income tax. To facilitate administration, Belozerov also proposes to make changes to the Tax Code so that the Ministry of Education and Science is not the tax authority involved in checking the nature of work.
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The current benefit is difficult to obtain and administer. Saving at 10% (currently in effect) seems to be insignificant to business. In 2014, only 64 companies used it. ABBYY has become one of these companies, Anna Zharkova, ABBYY deputy director for work with government agencies, told Vedomosti. She acknowledges that raising the coefficient to two will make the benefit more relevant.
Without simplification of administration, this measure is unlikely to be attractive, agrees partner of the tax and legal consulting department of KPMG Alisa Melkonyan.
Secondly, the open government proposes to reduce to 5% the income tax, which the company receives from granting rights (for example, selling software licenses) on the results of its intellectual activities. According to Vasily Markov, head of the Deloitte tax benefit group, this tax in Russia is 20%.
Other countries offer tax breaks on such property, the open government letter says. But for Russia to catch up with other countries, this measure alone is not enough, says Alisa Melkonyan. According to her, Russian legislation is losing in terms of the legal protection of intellectual property, and this may be more important for its placement in the country. Zharkova from ABBYY considers the tax cut from 20 to 5% significant: companies can spend the money saved on new products and technologies, she is convinced.
The third measure proposed by the open government is the waiver of the tax on profits from intellectual property, which enterprises put on their balance: computer programs, patents for inventions, industrial designs.
The level of work with intangible assets in Russia is low, says the operating director of the company “Online Patent” (intellectual property management) Alina Akinshina. Companies receive income from them, but rarely put on the balance, because it increases the taxable base of income tax. The proposed measure may reduce the number of shadow operations with the results of intellectual activity in Russia, she said.
Fourthly, the Open Government is in favor of extending the preferential rate of insurance premiums for IT companies at the level of 14% instead of the standard 30%.
“Our goal is to stimulate the turnover of innovative products, both export and domestic. We need additional measures to support companies in the domestic market, ”said Minister of the Open Government, Mikhail Abyzov.
The representative of the Ministry of Economic Development said that he supported the proposals of the Open Government.
In November 2015, Megamozg wrote that the Ministry of Industry and Trade of the Russian Federation proposed to subsidize manufacturers of four iron lines to compensate for credit arrears and R & D expenses: telecommunications equipment, computers, equipment for the production of electronic components and intelligent control systems.
According to the ministry, for this you need to organize a competition for grants, the winners of which will receive compensation: in the development of intelligent management systems will give 1 billion rubles, projects in the production of telecommunications equipment can receive up to 1.5 billion rubles, and companies that produce special technological equipment, can claim 2 billion rubles.
Most of all should receive projects in the field of computer technology development - up to 2.5 billion.
The offer includes four innovations.
First, the Open Government proposes to reduce the income tax. Now, when calculating profits for taxes, an innovative company can deduct the costs of research and development (R & D) from revenues using a factor of 1.5 (that is, 150% of costs). The document proposes to introduce a factor of 2, in order to deduct not 150%, but 200% of R & D expenditures - and then the company can save 20% when paying income tax. To facilitate administration, Belozerov also proposes to make changes to the Tax Code so that the Ministry of Education and Science is not the tax authority involved in checking the nature of work.
')
The current benefit is difficult to obtain and administer. Saving at 10% (currently in effect) seems to be insignificant to business. In 2014, only 64 companies used it. ABBYY has become one of these companies, Anna Zharkova, ABBYY deputy director for work with government agencies, told Vedomosti. She acknowledges that raising the coefficient to two will make the benefit more relevant.
Without simplification of administration, this measure is unlikely to be attractive, agrees partner of the tax and legal consulting department of KPMG Alisa Melkonyan.
Secondly, the open government proposes to reduce to 5% the income tax, which the company receives from granting rights (for example, selling software licenses) on the results of its intellectual activities. According to Vasily Markov, head of the Deloitte tax benefit group, this tax in Russia is 20%.
Other countries offer tax breaks on such property, the open government letter says. But for Russia to catch up with other countries, this measure alone is not enough, says Alisa Melkonyan. According to her, Russian legislation is losing in terms of the legal protection of intellectual property, and this may be more important for its placement in the country. Zharkova from ABBYY considers the tax cut from 20 to 5% significant: companies can spend the money saved on new products and technologies, she is convinced.
The third measure proposed by the open government is the waiver of the tax on profits from intellectual property, which enterprises put on their balance: computer programs, patents for inventions, industrial designs.
The level of work with intangible assets in Russia is low, says the operating director of the company “Online Patent” (intellectual property management) Alina Akinshina. Companies receive income from them, but rarely put on the balance, because it increases the taxable base of income tax. The proposed measure may reduce the number of shadow operations with the results of intellectual activity in Russia, she said.
Fourthly, the Open Government is in favor of extending the preferential rate of insurance premiums for IT companies at the level of 14% instead of the standard 30%.
The reduced rate is valid until the end of 2017, after which it will be gradually canceled in order to reach the usual level by January 1, 2020. The Ministry of Communications and Mass Media proposed to extend the 14% tariff until the end of 2023, and finally cancel the benefits only in 2026. But the Ministry of Finance, the Ministry of Health and the Ministry of Labor objected to the extension.The extension of lower rates is the most important measure of support for the industry from those proposed, agree Melkonyan from KPMG and director of the Skolkovo IT cluster Igor Bogachev. According to him, tax benefits are significant only for large companies, which are few. However, in the future, with the development of the industry, they will still become important, Bogachev notes.
“Our goal is to stimulate the turnover of innovative products, both export and domestic. We need additional measures to support companies in the domestic market, ”said Minister of the Open Government, Mikhail Abyzov.
The representative of the Ministry of Economic Development said that he supported the proposals of the Open Government.
In November 2015, Megamozg wrote that the Ministry of Industry and Trade of the Russian Federation proposed to subsidize manufacturers of four iron lines to compensate for credit arrears and R & D expenses: telecommunications equipment, computers, equipment for the production of electronic components and intelligent control systems.
According to the ministry, for this you need to organize a competition for grants, the winners of which will receive compensation: in the development of intelligent management systems will give 1 billion rubles, projects in the production of telecommunications equipment can receive up to 1.5 billion rubles, and companies that produce special technological equipment, can claim 2 billion rubles.
Most of all should receive projects in the field of computer technology development - up to 2.5 billion.
Source: https://habr.com/ru/post/299692/
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