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Meanwhile, an analysis of the financial indices of individual companies is less costly that the study of a market as a whole.

REVIEW OF MEETINGS OF THE GOVERNMENT OF THE RF IN JANUARY REVIEW OF MEETINGS OF THE GOVERNMENT OF THE RUSSIAN FEDERATION IN JANUARY M.Goldin In January 2010 at the meeting of the Presidium of the Government of the Russian Federation the following issues were considered: the project of the Federal Targeted Program Nuclear energy technologies of new generation for the period of 2010-2015 and for the prospect of up to 2020; the bill, abolishing the payment for the use of geological or any other information on the subsoil received as a result of the state geological study of the subsoil.

On January, 21 at the meeting of the Presidium of the Government of the Russian Federation the project of the Federal Targeted Program Nuclear energy technologies of new generation for the period of 2010-2015 and for the prospect of up to 2020 was considered. The project was developed by the State Nuclear Energy Corporation Rosatom in concordance with the Concept of the Program, approved by the Decree of the Government of the Russian Federation from 23.07.2009 No 1026-r.

According to the project of the decree it is planned to approve the presented Program, as well as to commission the Ministry for Economic Development of the Russian Federation and the Ministry of Finance of the Russian Federation with inclusion of the Program in the list of federal targeted programs when forming the project of the federal budget.

The total amount of funds that is planned to direct to the realization of the Program will make RUR 128.234 billion, including RUR 110.428 billion from the federal budget and RUR 17.billion from off-budget sources.

The aim of the Program is declared to be the development of the nuclear energetic technologies on the basis of the reactors on fast neutrons with the closed nuclear fuel cycle for nuclear power stations which meet the demand of the country for the energy resources and for the increase of the efficiency of natural uranium and processed nuclear fuel used.

In the part of the Concept Preliminary estimation of the expected efficiency and the results of the suggested variant for solution of the problem it is mentioned that the planned growth of production and sales of the innovation products of the nuclear energy industry, including export of high-tech equipment, works and services in the sphere of use of nuclear energy should provide for the increase of the contribution of the industry in the volume of the industrial goods produced in the country up to 1.3% by 2020.

Besides, the fulfillment of the Program will allow securing:

the increase of growth rates of export of high-tech equipment, works and services in the field of nuclear energy industry of about 1.7 times by 2020 ;

attraction of young researchers and developers to the nuclear energy industry, which will provide the estimated decrease of the average age of researchers and developers from 46 to years;

the increase in the number of publications in the reviewed world editions in the field of the use of the nuclear energy ( 15 publications a year per 100 researchers and developers by 2020);

the increase in the number of patent applications for inventions and registered technical solutions (12 a year per 100 researchers and developers by 2020).

Also, on January 21, at the meeting of the Presidium of the Government of the Russian Federation the project of the federal law On making changes to the Law of the Russian Federation On subsoil areas, Federal Law On agreement on production share and on invalidation of some statements of legislative acts of the Russian Federation was discussed.

The bill envisaged abolishing the payments for the use of geological and other information on subsoil received as a result of the state geological study of the subsoil from the corresponding federal body, as a result of which it is planned to increase the number of potential users of mineral resources taking part in the contests and auctions for the right to use a subsoil plot, the change of the plot structure. The adoption of the suggested changed will enable to provide the open access to the RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES geological information and pull it into larger turnover. The use of the full geological information when making projects for the study of subsoil, exploration and development of the mineral deposits will contribute to the execution of the license conditions by the users of mineral resources to the full extent, simplify the access to the necessary geological information to the subjects of small- and medium-scale entrepreneurship.

The total sum of the incomes of the federal budget from the article Payment for geological information on subsoil when using subsoil in the territory of the Russian Federation made approximately RUR 350 million in 2006-2008. It is suggested to compensate the lost incomes of the federal budget (about RUR 90 million a year) by increasing the budget task for other kinds of payments when using the subsoil (flat payments for the use of subsoil, fees for issue licenses and fees for participation in the auction).

REVIEW OF REGULATORY DOCUMENTS CONCERNING TAXATION...

REVIEW OF REGULATORY DOCUMENTS CONCERNING TAXATION OVER DECEMBER 2009 JANUARY L.Anisimova 1. According to the Order of the Federal Tax Service of the Russian Federation from December 31, 2009 No MM-7-6/730 the form for submission of tax declarations, accounts and other documents serving as basis for calculation and payment of VAT to taxation bodies in electronic form (on the basis of XML) (version 5, part 3) was approved.

The electronic form was brought into concordance with the Order of the Ministry of Finance of the Russian Federation from October 15, 2009 No 104n On approving the form of the taxation declaration on the value added tax and Procedure for its completion. The Order comes into effect on the date the tax declarations fro 4th quarter 2009 are submitted in electronic form.

2. According to the Ruling of the Constitutional Court of the Russian Federation from December 23, 2009 No 20-P the question concerning paragraph 5 subpoint 2 point 1 article 165 of the Tax Code of the Russian Federation was clarified. The problem is that the paragraph mentioned established the liability of the taxpayer to submit to the taxation bodies in addition to the general set of the necessary documentation for the purposes of proving the soundness of application of 0% rate of value added tax and the right for tax deductions for the incoming VAT the agreement of the specified type in case the earnings from the sale of goods to a foreign person was transferred to the account of the taxpayer from the third party. In this case the RF Tax Code prescribes to submit the agency contract of payment for the mentioned goods (supplies) signed by a foreign person and organization (person) that made the payment as well as the bank statement(its copy), testifying the real receipt of earnings from the purchaser of goods (supplies).

The Supreme Arbitrary Court of the Russian Federation appealed to the Constitutional Court of the Russian Federation with the application of recognizing the requirement to submit the agency contract with the third person for the purposes of application of 0% rate and the receipt of the right to deduce the incoming VAT as inconsistent with the Constitution of the Russian Federation, since it limits the rights of the participants of the market.

The RF Constitutional Court explained that the norm mentioned was adopted in connection with the necessity to regulate specifically the procedure for fulfilling the taxpayers right for application of 0% rate for VAT directly in the tax of the RF Tax Code. At the same time the RF Constitutional Court agreed that the federal legislator has needlessly limited the right of participants of foreign economic deals for the free use of their abilities and property to testify the fact of delivery, envisaging according to the text of the RF Tax Code the use of only the agency contract for this purpose. The paragraph mentioned in its current version is recognized as inconsistent with the RF Constitution.

3. According to the Federal Law from December 27, 2009 No 368-FZ changes were made to chapter 21 (value added tax), chapter 23 (personal income tax) and chapter 25 (organizations profit tax) of the RF Tax Code.

For the purposes of the recover from the economic crisis changes were made to the period for submission of the documents necessary to receive the right for application of 0% VAT rate for export operations - in the period from July 1, 2008 to March 31, 2010 they were prolonged from to 270 days (that is by 90 days).

As for the personal income tax, the granting of standard and social tax deductions (expenses for education, health care) of up to RUR 120 thousand was simplified in order to get them the taxpayer does not have to submit the application together with the declaration the recalculation will be made automatically on the basis of the presented documents.

From the moment the changes mentioned come into the effect the taxpayers of the personal incomes tax are exempted from the liability to specify in the declaration the incomes they have RUSSIAN ECONOMY: TRENDS AND PERSPECTIVES that according to the RF Tax Code are not regarded as taxable as well as the incomes the tax from which was collected by tax agents.

Such a procedure for reflection the information in the tax declaration will, in our opinion, create complications connected with the control over the general level of the tax load on the personal incomes and with the monitoring of the demand elasticity, since a part of the real incomes of the population (exempted from taxation within the existing scheme of taxation) is not to be taken into account and monitored when planning the tax load.

Changes were made to the tax on organizations profit that were aimed at the counteraction to the outflow of the Russian capital abroad, for instance limitations for the sum of the capital of the Russian organization for application of 0% rate for the received dividends and payments of a deposit on condition that the proportion of the Russian organization that receives dividends (profit from deposits) makes no less than 50% in the capital (fund) of the paying organization. Earlier such a regulation applied only to the Russian organization whose participation in the capital of the payer exceeded RUR 500 million.

Starting with January,1 to June 30, 2010, inclusive, regarding the expenses in the form of interests payments for liabilities evolved by November 1, 2009 the maximum interest rates that are recognized as expenses for the purposes of taxation (including the interest rates and the differences in sums for liabilities in term of conventional monetary units according to the exchange rate of conventional monetary units as established by the agreement of the sides) is assumed to b equal to the doubled refinancing rate of the Central Bank of the Russian Federation for the liabilities in rubles and to 15% - for the liabilities in foreign currency.

4. According to the Federal Law from December 27, 2009 No 374-FZ changes were made to the list and the rates of the state taxes of the Russian Federation regulated by chapter 25.3 of the RF Tax Code. A number of state taxes on the government services were increased by 2-4 times (this applies for instance to the registration of a cat, submission of an application to the court, receipt of a travelling passport, registration of mass media etc.) 5. According to the Federal Law from December 29, 2009 No 383-FZ changes were made to part 1 of the Tax Code of the Russian Federation and some regulatory acts, for instance, the Criminal Code of the Russian Federation. These changes concern a more detailed description of the procedures in case of violating the tax legislation, taking legal actions in case the orders of tax bodies are not fulfilled, transfer of the materials to the internal securities bodies, as well as changes of the penalties for violations of the law in the field of taxation.

The specifications aimed at the mitigation of the criminal responsibility for the violations of the tax legislation of natural persons and organization made to the RF Criminal Code concern the following issues.

In concordance with article 198 of the RF Criminal Code the evasion from taxes and (or) fees by a natural person by non-submission of the tax declaration and other documents, the submission of which in concordance with the legislation of the Russian Federation on taxes and fees is compulsory, or by inclusion of the misleading information in the tax declaration and such documents on a large or especially large scale is punished by the fine, the basis for which calculation is the sums, recognized as large or especially large violation.

The rates of the fines adopted by the Law have not been changes and the basis for qualification of the violation was considerably increased, which, on the whole, testifi es that the responsibility for tax violations has been mitigated.

Upon adoption of the new Law for the purposes of qualification of a violation the sum of taxes which within the period of 3 financial years in a row makes more than RUR 600 thousand (on condition that the proportion of the non-paid taxes and fees exceeds 10% of the sum of taxes and fees to be paid) or the sum of concealment exceeding RUR 1.8 million is recognized as a large concealment. The sum of taxes which within the period of 3 financial years in a row makes more than RUR 3 million (on condition that the proportion of the non-paid taxes and fees exceeds 20% of the sum of taxes and fees to be paid) or the sum of concealment exceeding RUR 9 million is recognized as an especially large concealment. Earlier the sum of taxes which within the period of 3 financial REVIEW OF REGULATORY DOCUMENTS CONCERNING TAXATION...

years in a row made more than RUR 100 thousand or the total sum of RUR 300 thousand was recognized as a large concealment, and the sum of taxes which within the period of 3 financial years in a row made more than RUR 500 thousand or the total sum of RUR 1.5 million - as an especially large concealment.

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