Special Investment Contract Instrument Reforming

DOI: 10.33917/es-1.167.2020.64-71

In July 2019 the Federal Law of December 31, 2014 N 488-FZ “On industrial policy in the Russian Federation” that determines legal and regulatory basis of the usage of special investment contract instrument (SPIC) was extensively revised. At this moment a package of new secondary legislation is being developed, regulatory framework in the sphere of SPIC is due to be reviewed locally. The article analyses key changes and distinctions between ‘SPIC 2.0’ and the previously used variant of the instrument. In the article there are given the results of SPIC’s application in the previous version during 4-year period. Taking into account that the reviewed changes of the instrument not only clarifies its content and masters its application but also changes subject focus of SPIC one can be talking about complex reforming of the instrument at present time

References:

1. Yevstafyeva Yu.V. Opyt primeneniya i sovershenstvovaniya spetsial’nogo investitsionnogo kontrakta [Experience of Application and Development of Special Investment Contract]. Vestnik Instituta ekonomiki Rossiiskoi akademii nauk, 2019, no 3, pp. 152–167.

2. Perechen’ investitsionnykh proektov, realizatsiya kotorykh daet pravo sub”ektam deyatel’nosti v sfere promyshlennosti na poluchenie do 2025 g. finansovoi podderzhki v vide l’got po nalogam i sboram v sootvetstvii s zakonodatel’stvom o nalogakh i sborakh [The list of investment projects, the implementation of

which gives the right to industry entities to receive, until 2025, financial support in the form of tax and tax benefits in accordance with the legislation on taxes and fees]. Minpromtorg Rossii, available at: http://minpromtorg.gov.ru/opendata/7705596339-investprojects/data-20190801-structure-20170608.csv.

3. Federal’nyi zakon ot 2 avgusta 2019 g. N 290-FZ “O vnesenii izmenenii v Federal’nyi zakon ‘O promyshlennoi politike v Rossiiskoi Federatsii’ v chasti regulirovaniya spetsial’nykh investitsionnykh kontraktov” [Federal Law of August 2, 2019, N 290-FZ “On Making Amendments in Federal Law ‘On Industrial Policy in the Russian Federation’ in the Part of Special Contracts Regulation”]. Garant.ru, available at: https://www.garant.ru/products/ipo/prime/doc/72261398/

4. Chong-En Bai, Chang-Tai Hsieh, Zheng Michael Song. Special Deals with Chinese Characteristics. NBER Working Paper N 25839. Cambridge, 2019, available at: http://www.nber.org/papers/w25839.

5. Federal’nyi zakon ot 2 avgusta 2019 g. N 269-FZ “O vnesenii izmenenii v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiiskoi Federatsii” [Federal Law of August 2, 2019 N 263-FZ “On Making Amendments in the Part 1 and 2 of the Tax Code of the Russian Federation”]. Konsul’tantPlyus, available at: http://www.consultant.ru/document/cons_doc_LAW_330651/

6. Federal’nyi zakon ot 2 avgusta 2019 g. N 295-FZ “O vnesenii izmeneniya v stat’yu 78 Byudzhetnogo kodeksa Rossiiskoi Federatsii” [Federal Law of August 2, 2019 No. 295-FZ “On Making Amendments in the Enactment 78 of the Budgetary Code of the Russian Federation”]. Konsul’tantPlyus, available at: http://www.consultant.ru/document/cons_doc_LAW_330666/

Следить за новостями ИНЭС: