The document discusses tax concessions and subsidies available in Russia, including those granted by regional governments. It outlines how regional authorities can reduce certain tax rates, such as profit tax down to 15.5% and corporate property tax to 0%. Governmental subsidies are also described, which can take the form of cash, investments, loans, or guarantees. Special economic zones and innovation centers offer further tax benefits, particularly for profit tax, VAT, and social contributions. Skolkovo Innovation Center allows for the most significant tax reductions and exemptions.
Strategy Paper for Pension Policy in UkraineUNDP Ukraine
This document was prepared by the European Centre for Social Welfare Policy and Research and funded by the UNDP in Ukraine. This strategy paper has four-fold objectives which are to describe the current Ukrainian pension system and set the context for possible reforms in the future, to report on challenges faced by the Ukrainian pension system, to review and drawn lessons from experiences of pension reforms from other European countries adding specific recommendations for the future pension policy strategy in Ukraine and to make recommendations for short-term immediate reform measures (during the period 2012-2014), medium- and long-term reform measures for it.
Strategy Paper for Pension Policy in UkraineUNDP Ukraine
This document was prepared by the European Centre for Social Welfare Policy and Research and funded by the UNDP in Ukraine. This strategy paper has four-fold objectives which are to describe the current Ukrainian pension system and set the context for possible reforms in the future, to report on challenges faced by the Ukrainian pension system, to review and drawn lessons from experiences of pension reforms from other European countries adding specific recommendations for the future pension policy strategy in Ukraine and to make recommendations for short-term immediate reform measures (during the period 2012-2014), medium- and long-term reform measures for it.
This presentation talks about the FDI inflow in Russia and the related political and social issues having an impact on the FDI.
I appreciate you leave a comment on the slideshow. You are free to use to use the information as long as you mention the source although I would not be able to share the originals with you since it is not under my ownership alone.
Ukraine. Turn to Growth. Investment Climate Outlook - Mid 2017DIA_investment
2016 was a year of macroeconomy stabilization in Ukraine. This year shows the expected growth. Much of this progress reflects the authorities’ efforts and proves the viability and prospects of the chosen path of economic reform. The government has pursued a policy aimed at deregulating entrepreneurial activity, improving the business climate, optimizing public sector governance, and ensuring the harmonization of national legislation with EU legislation. As a result capital investment in the first half of 2017 exceeded pre-crisis level, the net FDI amounted to $1,156 million and was mostly directed towards the real sector of the economy. The 1H 2017 also brought numerous significant transactions and announcements of new investments.
We are informing our readers about the most important changes in Russian legislation: news on legal estate forms, other amendments to civil legislation, state registration of companies, LLCs, staff leasing, foreign branches and representative offices accreditation, work permits, etc.
The paper outlines the probable fiscal consequences of the accession process for the candidate countries and presents specific, fiscally sensitive aspects of acquis communautaire adoption. Apart from membership contribution fees, enlargement-related expenditures, never financed from the budget before, may additionally influence a public expenditure increase and a further deterioration of fiscal deficit to a level exceeding current values. To estimate the future net fiscal positions of acceding countries, the paper calculates the net financial position of each acceding country as a net gain from the negotiated EU transfers. The net financial position illustrates the net effect of the transfer flow to a given acceding country (including the government sector and other beneficiaries of the EU assistance) and from that country into the EU budget. The net fiscal position represents the net effect of accession on the government sector with the consideration of EU transfer flows to that sector, accession-related expenditures from the budget, as well as the positive fiscal effects of accession. The paper discusses the crucial issue in assessing the net fiscal position in the AC-10, namely the fact that negotiated transfers barely cover the latest and major budget obligations.
Authored by: Malgorzata Antczak
Published in 2003
"Highlights":
* Manufacturing output continues to rise despite weak demand
* Latvian exports sluggish in complex circumstances
* Inflation starting to go up
"In Focus":
Macroeconomic balance maintained in 2016, supply side should be strengthened in 2017, autors: Oļegs Krasnopjorovs
"Highlights":
* Macroeconomic recovery expected in 2017
* Budget deficit target met; financing of priorities in 2017
* Stable growth in both loans and deposits
"In Focus":
* The tourism industry in Latvia as a Mirror of the Economy, autore: Linda Vecgaile
"Highlights":
* Inflation stabilizes, main risk stems from oil price fluctuations
* Manufacturing retains high growth momentum
* Exports of goods increase volume and diversity
"In Focus":
* Tax reform, autors: Kārlis Vilerts
Ukraine Monthly Economic Review, March 2017DIXI Group
Highlights
An economic blockade of the areas of Donbass, uncontrolled by the government, will have a moderately negative impact on economic performance. The National Bank has already downgraded its GDP forecast to +1.9% yoy in 2017 from +2.8% yoy previously, while it expects faster growth in 2018 (+3.2% yoy vs. +3% yoy). We may downgrade our forecast later on, if the situation does not improve or even worsens.
On 3 April, the IMF Board finally approved the fourth tranche to Ukraine in the amount of USD 1 bn. For the upcoming tranches government should demonstrate significant progress in reforming the pension system, the land market and the legal system, i.e. fight corruption.
In 2016, GDP increased by 2.3% after a 9.8% yoy decline in 2015. Last year, agriculture, construction and manufacturing were the major drivers of growth.
In February, consumer prices increased by 1% mom, and the yearly inflation rate accelerated to 14.2% from 12.6% yoy in January. The National bank abstained from any changes in the key rate. Despite the blockade of Donbass, the FX market was surprisingly stable in March.
Ukrainian authorities imposed sanctions against Russian state banks, and it is expected that the latter will gradually exit the Ukrainian market.
This presentation talks about the FDI inflow in Russia and the related political and social issues having an impact on the FDI.
I appreciate you leave a comment on the slideshow. You are free to use to use the information as long as you mention the source although I would not be able to share the originals with you since it is not under my ownership alone.
Ukraine. Turn to Growth. Investment Climate Outlook - Mid 2017DIA_investment
2016 was a year of macroeconomy stabilization in Ukraine. This year shows the expected growth. Much of this progress reflects the authorities’ efforts and proves the viability and prospects of the chosen path of economic reform. The government has pursued a policy aimed at deregulating entrepreneurial activity, improving the business climate, optimizing public sector governance, and ensuring the harmonization of national legislation with EU legislation. As a result capital investment in the first half of 2017 exceeded pre-crisis level, the net FDI amounted to $1,156 million and was mostly directed towards the real sector of the economy. The 1H 2017 also brought numerous significant transactions and announcements of new investments.
We are informing our readers about the most important changes in Russian legislation: news on legal estate forms, other amendments to civil legislation, state registration of companies, LLCs, staff leasing, foreign branches and representative offices accreditation, work permits, etc.
The paper outlines the probable fiscal consequences of the accession process for the candidate countries and presents specific, fiscally sensitive aspects of acquis communautaire adoption. Apart from membership contribution fees, enlargement-related expenditures, never financed from the budget before, may additionally influence a public expenditure increase and a further deterioration of fiscal deficit to a level exceeding current values. To estimate the future net fiscal positions of acceding countries, the paper calculates the net financial position of each acceding country as a net gain from the negotiated EU transfers. The net financial position illustrates the net effect of the transfer flow to a given acceding country (including the government sector and other beneficiaries of the EU assistance) and from that country into the EU budget. The net fiscal position represents the net effect of accession on the government sector with the consideration of EU transfer flows to that sector, accession-related expenditures from the budget, as well as the positive fiscal effects of accession. The paper discusses the crucial issue in assessing the net fiscal position in the AC-10, namely the fact that negotiated transfers barely cover the latest and major budget obligations.
Authored by: Malgorzata Antczak
Published in 2003
"Highlights":
* Manufacturing output continues to rise despite weak demand
* Latvian exports sluggish in complex circumstances
* Inflation starting to go up
"In Focus":
Macroeconomic balance maintained in 2016, supply side should be strengthened in 2017, autors: Oļegs Krasnopjorovs
"Highlights":
* Macroeconomic recovery expected in 2017
* Budget deficit target met; financing of priorities in 2017
* Stable growth in both loans and deposits
"In Focus":
* The tourism industry in Latvia as a Mirror of the Economy, autore: Linda Vecgaile
"Highlights":
* Inflation stabilizes, main risk stems from oil price fluctuations
* Manufacturing retains high growth momentum
* Exports of goods increase volume and diversity
"In Focus":
* Tax reform, autors: Kārlis Vilerts
Ukraine Monthly Economic Review, March 2017DIXI Group
Highlights
An economic blockade of the areas of Donbass, uncontrolled by the government, will have a moderately negative impact on economic performance. The National Bank has already downgraded its GDP forecast to +1.9% yoy in 2017 from +2.8% yoy previously, while it expects faster growth in 2018 (+3.2% yoy vs. +3% yoy). We may downgrade our forecast later on, if the situation does not improve or even worsens.
On 3 April, the IMF Board finally approved the fourth tranche to Ukraine in the amount of USD 1 bn. For the upcoming tranches government should demonstrate significant progress in reforming the pension system, the land market and the legal system, i.e. fight corruption.
In 2016, GDP increased by 2.3% after a 9.8% yoy decline in 2015. Last year, agriculture, construction and manufacturing were the major drivers of growth.
In February, consumer prices increased by 1% mom, and the yearly inflation rate accelerated to 14.2% from 12.6% yoy in January. The National bank abstained from any changes in the key rate. Despite the blockade of Donbass, the FX market was surprisingly stable in March.
Ukrainian authorities imposed sanctions against Russian state banks, and it is expected that the latter will gradually exit the Ukrainian market.
Basics of income tax assessments and appealsAmeet Patel
A brief presentation made be me to an audience consisting of semi qualified accountants giving the basics of Income-tax assessments and appeals in India. The contents may undergo a change from time to time based on amendments to the Indian Income-tax Act, 1961.
We are pleased to share with you «Establishing Legal Entity in Russia», a concise and practical legal guide focused on explaining the structure of commercial companies in our jurisdiction.
The publication was prepared by members of Lidings’ corporate and M&A team as part of a joint project initiated by the International Lawyers Network.
The work discusses key legal aspects of establishing business presence in Russia, providing an overview of existing forms of doing business, as well as specific recommendations on choosing of optimal form of entity, issues of corporate governance and ongoing management, foreign investment, thin capitalization, migration issues of employing expatriates and currency control regulation issues. Author of the guide emphasize the latest amendments of the Civil legislation of the Russian Federation, particularly regulations on legal entities. This material may be of practical interest for businessmen of all levels, planning to enter the Russian market, as it contains answers on key questions the potential investors may have in the course of choosing a legal form for doing business in Russia.
Gst overview, gst concept and status caknowledgeRaju Choudhary
The introduction of Goods and Services Tax on 1 st of July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. caknowledge.com provide latest updates on GST in India
In this brief, Elena Jarocinska summarizes the main thrust of Russian federal fiscal institutions and discusses their specific features. She describes the evolution of federal fiscal regulations since the establishment of the Russian federal state. As a conclusion, she offers the following policy recommendations: tax autonomy of subnational governments which is currently very limited should be increased; federal aid should be further formalized and made more transparent; regulations should not be changed from year to year to provide for a more stable environment; and subnational interests should be better protected at the institutional level.
Authored by: Elena Jarocinska
Published in 2014
Special Economic Zones of India
A special economic zone is an area in which the business and trade laws are different from the rest of the country. SEZs are located within a country's national borders, and their aims include increasing trade balance, employment, increased investment, job creation and effective administration.
Обзор заработных плат в сфере фармацевтического производства в Москве.Awara Direct Search
Цель этого обзора заработных плат – дать общее представление об особенностях рынка труда и уровне средних заработных плат в сфере фармацевтического производства в Москве.
Цель этого обзора зарплат – дать представление об особенностях рынка труда и уровне средних заработных плат в Санкт-Петербурге в период санкций и девальвации рубля.
Исследование Совокупного Налогового Бремени на Оплату Труда – 2014Awara Direct Search
Что мы хотели узнать? Какую часть из всех денежных средств, которые направлены на выплату заработной платы, работники в действительности получают на руки за вычетом налогов и всех отчислений на социальное страхование? Конкретный вопрос, который мы ставили перед собой: Каковыми должны быть совокупные расходы работодателя на оплату труда, чтобы работник получил на руки X евро (долларов США)?
Обзор заработных плат в области подбора персонала в КазаниAwara Direct Search
Цель этого обзора заработных плат – дать общее представление об особенностях рынка труда и уровне средних заработных плат в сфере строительства в Казани.
Обзор заработных плат в области подбора персонала в Санкт-ПетербургеAwara Direct Search
Цель этого обзора заработных плат – дать общее представление об особенностях рынка труда и уровне средних заработных плат в области HR в Санкт-Петербурге
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
Discover the innovative and creative projects that highlight my journey throu...dylandmeas
Discover the innovative and creative projects that highlight my journey through Full Sail University. Below, you’ll find a collection of my work showcasing my skills and expertise in digital marketing, event planning, and media production.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Explore our most comprehensive guide on lookback analysis at SafePaaS, covering access governance and how it can transform modern ERP audits. Browse now!
Cracking the Workplace Discipline Code Main.pptxWorkforce Group
Cultivating and maintaining discipline within teams is a critical differentiator for successful organisations.
Forward-thinking leaders and business managers understand the impact that discipline has on organisational success. A disciplined workforce operates with clarity, focus, and a shared understanding of expectations, ultimately driving better results, optimising productivity, and facilitating seamless collaboration.
Although discipline is not a one-size-fits-all approach, it can help create a work environment that encourages personal growth and accountability rather than solely relying on punitive measures.
In this deck, you will learn the significance of workplace discipline for organisational success. You’ll also learn
• Four (4) workplace discipline methods you should consider
• The best and most practical approach to implementing workplace discipline.
• Three (3) key tips to maintain a disciplined workplace.
Personal Brand Statement:
As an Army veteran dedicated to lifelong learning, I bring a disciplined, strategic mindset to my pursuits. I am constantly expanding my knowledge to innovate and lead effectively. My journey is driven by a commitment to excellence, and to make a meaningful impact in the world.
Accpac to QuickBooks Conversion Navigating the Transition with Online Account...PaulBryant58
This article provides a comprehensive guide on how to
effectively manage the convert Accpac to QuickBooks , with a particular focus on utilizing online accounting services to streamline the process.
Taurus Zodiac Sign_ Personality Traits and Sign Dates.pptxmy Pandit
Explore the world of the Taurus zodiac sign. Learn about their stability, determination, and appreciation for beauty. Discover how Taureans' grounded nature and hardworking mindset define their unique personality.
Remote sensing and monitoring are changing the mining industry for the better. These are providing innovative solutions to long-standing challenges. Those related to exploration, extraction, and overall environmental management by mining technology companies Odisha. These technologies make use of satellite imaging, aerial photography and sensors to collect data that might be inaccessible or from hazardous locations. With the use of this technology, mining operations are becoming increasingly efficient. Let us gain more insight into the key aspects associated with remote sensing and monitoring when it comes to mining.
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What is the TDS Return Filing Due Date for FY 2024-25.pdfseoforlegalpillers
It is crucial for the taxpayers to understand about the TDS Return Filing Due Date, so that they can fulfill your TDS obligations efficiently. Taxpayers can avoid penalties by sticking to the deadlines and by accurate filing of TDS. Timely filing of TDS will make sure about the availability of tax credits. You can also seek the professional guidance of experts like Legal Pillers for timely filing of the TDS Return.
1. Authors: Jon Hellevig, Anton Kabakov, and Artem Usov.
Jon Hellevig, Managing partner of Awara Group Anton Kabakov, Partner of Awara Group Artem Usov, Partner of Awara Group
LinkedIn: http://www.linkedin.com/in/jonhellevig LinkedIn: http://ru.linkedin.com/pub/anton- LinkedIn: : http://www.linkedin.com/in/artem-
Facebook: http://www.facebook.com/jonhellevig kabakov/31/b21/200 usov
E-mail: jon.hellevig@awaragroup.com E-mail: anton.kabakov@awaragroup.com E-mail: artem.usov@awaragroup.com
Website: www.awaragroup.com Website: www.awaragroup.com Website: www.awaragroup.com
This blog post represents an updated excerpt from the soon to be published Awara Russian Tax Guide.
Authors: Jon Hellevig, Anton Kabakov, and Artem Usov.
Publishing date: 01.02.2013, considering the Russian tax laws in force at the date and case law up to date.
TAX CONCESSIONS AND SUBSIDIES
The Russian law foresees a range of special tax regimes and a variety of tax concessions and subsidies
that enterprises, entrepreneurs and investors may become eligible for. The present chapter will not deal in
detail with all the special tax regimes (for a general overview we refer to chapter General About Russian
Tax Laws), rather this chapter takes aim at presenting the tax concessions available by discretion of the
regional governments as well as the special economic zones and innovation centers. Usually tax
concessions are granted by a combination of federal and regional laws and hereby the regions are
restricted by federal law in the range and type of tax concessions and subventions they may make
available. The Russian Tax Code grants Regions the possibility to extend tax concessions in respect to
profit tax, corporate property tax, land tax, and transport tax
The Tax Code especially prohibits regional authorities (as well as any other authorities) granting
individual tax concessions that would benefit a particular firm (art. 56(1)). Tax concessions may only be
granted in a general form, such that spells out the conditions under which firms qualify for the
concession. (Naturally, there might be a temptation to abuse these rules by framing a concession intended
to a particular firm in general terms). In addition to those specified types of tax concessions, regions may
stimulate investments by way of subventions. The possibility to grant subventions is foreseen in the
Budget Code (see below).
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2. Another possibility of stimulating investments is the granting of a so-called tax credit for investment (Tax
Code art. 66 and 67) which represents a possibility to defer tax payments over a certain time by way of
agreement with the tax office. However, such tax credits have not been granted to any significant extent.
Regional tax concessions
By virtue of the Tax Code the regional governments are vested with certain rights to reduce the tax rates
on the regional taxes or the part of a tax that goes to the regional budget as follows.
The total tax rate for the Profit Tax is 20% and it is currently divided between the various levels of
government in Russia as follows (art. 284):
− Federal government 2%
− Regional governments 18%
The regional governments are left with the right to reduce the part of the Profit Tax payable to
the regional government by 4.5% down to 13.5%. This allows for a maximum reduction of the
overall tax rate down to 15.5%.
Regions may reduce the corporate property tax from the maximum rate of 2.2% down to 0% (art.
380). We refer to chapter corporate property tax for further details.
Regarding the details about the possible tax concessions on Transport and Land tax we refer to
the relevant chapters.
Governmental subsidies (State financial aid)
Governmental financial aid or subsidies can be granted on various levels of the state hierarchy by
Russian Federal Government, the regional government, and a municipal council. The extension
of subventions is foreseen by the federal Budget Code, other federal budgetary laws and
respective regional as well as municipal laws. Some regions have also enacted special laws on
stimulating investment, for example, Moscow Region (N 96/2010-ОЗ of 23.07.2012) and
Leningrad Region (N 24-оз of 14.05.2012).
The beneficiaries of the subsidies are categories of organizations (or individual entrepreneurs)
defined in the laws (decisions) or named legal entities (especially so in cases of provision of
government investing in the capital of firms, “budgetary investments”) A relevant investment
agreement is concluded between the authority extending the subsidy and the beneficiary
company (or individual entrepreneur). Among other things the law (decision) and the agreements
must spell out the amount of subsidies, the purpose for which the subsidies are granted and the
conditions for enjoying them. As a rule the granting of a subsidy is preceded by the adoption of a
relevant program for economic development or similar policy document.
State financial aid or subsidies can come in the following forms: cash injections, investment in
capital, credits from the budget, and state or municipal guarantees.
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3. Various federal laws on state supplies foresee a range of possible benefits for suppliers, these
include: subsidies, and subsidized credits etc. Such laws are, for example, Law on State Defense
Supplies, Law on State Material Reserve, Law on Purchase and Supply of Agricultural Products,
Raw Material сырья and Food Staples for State Needs.
Innovation centers and other special economic zones
The possibility for establishing a special economic zone is provided by the law on “On Special
Economic Zones in the Russian Federation” (Law of 22 July 2005 No. 116-FZ) and other laws
(Law No. 104-FZ of May 31, 1999; Law No. 16-FZ of 10 January 2006; Law on Skolkovo
Innovation Center, No. 244-ФЗ; and other laws). The Tax Code also contains special provisions
regarding the taxation of the special economic zones.
Presently there are 20 special economic zones as detailed below.
Innovation (technology development) special economic areas:
"Dubna" (Moscow Region)
"Tomsk" (Tomsk Region)
"Zelenograd" (Zelenograd administrative district of Moscow)
"St. Petersburg" (St. Petersburg)
"Innopolis" (Republic of Tatarstan)
Industrial special economic areas:
"Alabuga" (Republic of Tatarstan)
"Lipetsk" (Lipetsk region)
"Togliatti" (Samara region)
"Titanium Valley" (Sverdlovsk region)
"Ludinovo" (Kaluga region)
"Pskov" (Pskov region)
Travel special economic areas:
"Turquoise Katun" (Altai Territory)
"Baikal Harbour" (Buryatia)
MOSCOW, ST.PETERSBURG, TVER, YEKATERINBURG, KYIV, HELSINKI
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4. "Gate of Baikal" (Irkutsk region)
"Altai Valley" (Altai Republic)
"Tourism Cluster NCFD" (Karachay-Cherkessia, Krasnodar Territory, the Republic of Adygea,
Kabardino-Balkaria, North Ossetia - Alania, Dagestan, Ingushetia, Stavropol Territory)
"Russky Island" (Primorsky Krai)
Port special economic areas:
"Ulyanovsk" (Ulyanovsk region)
"Sovetskaya Harbour” (Khabarovsk Territory)
"Murmansk" (Murmansk region)
Residents of innovation centers and special economic zones enjoy a range of tax exemptions.
Typically a resident of a special economic zone would be taxed as follows on the example of
Zelenograd:
- Profit tax, 13.5% until year 2016 and 18% until 2018; accelerated depreciations; more
beneficial treatment of R&D costs
- Land tax, total exemption for 5 years (shipbuilding, 10 years)
- Corporate property tax, total exemption for 10 years (from accounting initiation)
- Transport tax, 0% 5 years (from registration of vehicle)
- VAT 0% (for assets used at Zelenograd; otherwise normal VAT regime)
As a rule the special economic zones for innovation and tourism enjoy benefits for
employer’s social contribution as follows: 2011-2017 14%, 2018 – 21%, 2019 – 28% -
for up to 563 thousand rubles (in year 2013). (Percentages indicated as total amounts for
all three components of the employer’s social contribution).
The tax regimes for Magadan and Kaliningrad special economic zones may differ in many
aspects from what is typical for the other zones. And for Skolkovo innovation center an
altogether different (even more beneficial) tax regime is in place.
Participants of Skolkovo Innovation Center (upon being granted the official status as such) enjoy
tax concessions for 10 years in respect to:
• Profit Tax, 0%
• Corporate property tax;
• VAT, 0% (see below details)
• Land tax, 0%
• Employer’s social contributions 14% for 10 years (payable only to the pension
fund, 0% for the social and medical fund; a company loses the right for applying
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5. this beneficial regime from the month when annual profit exceeds 300 million
rubles)
The exemption on VAT means that such companies do not charge their clients VAT for
their services and goods, but they are not exempt of paying the VAT that other vendors
charge. These companies also need to pay the VAT at customs in connection with
imports. They are, however, given the possibility to reclaim the customs VAT which has
been incurred in connection with construction works at the Skolkovo innovation center
and equipment used there insofar as they are required for the chartered innovation activity
at site. Customs duties can be reclaimed in the same manner.
If you want to discuss this article, please contact the authors:
Jon Hellevig, Managing partner of Awara Group
Facebook: http://www.facebook.com/jonhellevig
LinkedIn: http://www.linkedin.com/in/jonhellevig
E-mail: jon.hellevig@awaragroup.com
Anton Kabakov, Partner of Awara Group
LinkedIn: http://ru.linkedin.com/pub/anton-kabakov/31/b21/200
E-mail: anton.kabakov@awaragroup.com
Artem Usov, Partner of Awara Group
LinkedIn: http://www.linkedin.com/in/artem-usov
E-mail: artem.usov@awaragroup.com
MOSCOW, ST.PETERSBURG, TVER, YEKATERINBURG, KYIV, HELSINKI
WWW.AWARAGROUP.COM
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