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8. According to the Letter of the RF Ministry of Finance from April 2, 2010 No 03-03-06/1/it is clarified that in chapter 25 (Organizations profit tax) of the RF Tax Code the mechanism for the definition of the material gain upon receipt of the interest-free loan is absent. It should be added that this question requires additional examination since it can be regarded as a channel for evasion from taxes in foreign economic deals, since in fact the tax-free transfer of the right for income from one person to another takes place. During operations between residents of the Russian Federation no losses for the budget arise.

9. According to the federal law of the Russian Federation from April 5, 2010 No 41-FZ the RF Tax Code is supplemented with a number of changes and additions.

For instance, the text of a number of chapters of the RF Tax Code now includes in the incomes the sums received for assistance of self-employment of the unemployed citizens and stimulation of the creation of additional workplaces for the unemployed citizens by the unemployed that have set up their own business at the expense of budgets of the Russian Federation in concordance with programs approved by the corresponding government bodies. These sums are taken into account in the list of incomes for three taxation periods with the simultaneous reflection of the corresponding sums in the expenses list. It should be noted that the expenses of no more than the sums of really made expenses in each taxation period are accepted for deduction. There being no violations, not tax liabilities will arise, in case the conditions of the sums receipt are not met, the taxation base in the form of difference between the sums reflected in incomes and sums recognized as expenses arises by the recipient.

The tax privilege concerning interests for state securities was spread to the securities of the countries that participate in Union State.

Changes were made to the rate and scheme of the state duties, for instance the list of state duties connected with the state registration of medicines was sufficiently broadened.

RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES CHANGES IN REGULATORY BASIS FOR BUDGET PROCESS M.Goldin In April 2010 the following events took place in the regulatory base of budget process: Procedure for distribution and granting of subsidies to the budgets of subjects of the Russian Federation to provide support for the measures of budget balance of the subjects of the Russian Federation in 2010 was approved; according to the Decree of the RF Government On the state support for the development of innovation infrastructure in the federal educational institutions of higher professional education the decision to allocate RUR 3 billion in 2010 for the support of the innovative infrastructure development in higher educational institutions was adopted.

According to the Decree of the RF Government from 13.04.2010 No 231 the Procedure for distribution and granting of subsidies to the budgets of subjects of the Russian Federation to provide support for the measures of budget balance of the subjects of the Russian Federation in 2010 was approved.

It was established that subsidies to the budgets of RF subjects to support the measures on their balancing are given in case the own incomes of RF subjects consolidated budgets are insufficient to provide for the execution of expenditure liabilities. At the same time the distribution of subsidies for the purposes mentioned will be made in concordance with the guidelines that are to be approved by the Governmental decree.

Besides, in 2010 the subsidies will be given on the basis of separate commissions of the President and the Chairman of the RF Government. The granting of such subsidies to the budgets of RF subjects will be made according to the agreement signed by the federal executive body and the RF Ministry of Finance.

It should be remembered that according to the Federal Law from 02.12.2009 No 308-FZ On the federal budget for 2010 and for the planning period of 2011 and 2012 RUR 89 963 160.7 thousand was allocated for interbudget transfers to support the measures of budgets balancing.

According to the Decree of the RF Government from 09.04.2010 No 219 On the state support for the development of innovation infrastructure in the federal educational institutions of higher professional education the decision to allocate RUR 3 billion in 2010 for the support of the innovative infrastructure development in higher educational institutions was adopted. In 2011 and 2012 it is planned to allocate RUR 2 billion and RUR 3 billion for the same purposes.

The RF Government Decree was adopted on the basis of part 5 article 24 of the Federal Law from 02.12.2009 No 308-FZ On the federal budget for 2010 and for the planning period of 2011 and 2012, according to which the RF Government receives the right to make decisions on allocation of federal budget funds at the rate of up to RUR 195 billion in 2010 for the different purposes of socio-economic development.

The state support of the development of the innovative infrastructure rendered in concordance with the Decree of the RF Government from 09.04.2010 No 219 is carried out for the purposes of creating the innovative environment and the development of the interaction between the educational institutions and industrial enterprises.

Budget allotments for the state support of innovative infrastructure development in educational institutions are allocated to finance the following kinds of expenditures:

a) the development of the innovative infrastructure objects in educational institutions (business incubators, technological parks, technological parks zones, innovative and technological centers, engineering centers, certification centers, technology transfer centers, centers of common use, centers of scientific and technological information, centers for innovative consulting and other objects of innovative infrastructure) and their modern equipment, including technical exploitation, and computer software necessary to implement the results of scientific and technological and intellectual activity, exclusive rights for which belong to educational institutions;

CHANGES IN REGULATORY BASIS FOR BUDGET PROCESS b) the legal protection of the results of the intellectual activity of educational institution and estimation of the intellectual activity results, exclusive rights for which belong to educational institutions;

c) the fulfillment and development of target programs for training and improvement of qualification of the staff in the field of small-scale innovative business, including those for students, postgraduate students and young scientists, as well as the development of methodological and scientific basis for the subjects of small- and medium-scale entrepreneurship;

d) training and professional development of the staff in the educational institutions in the sphere of innovative entrepreneurship and technology transfer in foreign universities that have effective innovation infrastructure;

e) consulting services of foreign and Russian experts in the field of technology transfer, creation and development of small innovative companies, including attraction of professors and tutors to scientific and methodological as well as practical provision for creation of such companies.

Budget allotments will be provided on the basis of contest among the programs for innovative infrastructure development, including support of small innovative entrepreneurship. It is the educational institutions executing fundamental and applied research in the priority fields of science, technology and engineering development in the Russian Federation that can participate in the contest.

The selection is made on the basis of analysis of scientific, educational and innovative potential of educational institutions over the past 3 years and the submitted programs for their development.

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