Innovations today are the most important factor in formation of the national competitiveness. Innovativeness is a feature of developed economies. Therefore, the establishment of a national innovation and investment sector should be on one of the first places among the methods of increasing the economic development of the state. First of all, the formation of such a system helps the innovative projects to be implemented and found by customers. For this purpose structures, contributing to a more close cooperation between science and industry were created in Russia: industrial, industrial and technology parks, innovation and technology centers and innovation-industrial complex.
Among the tools allowing the import substitution, as well as localizing production, increasing non-raw material export of the domestic economy, the Russian government considers industrial technology parks (technoparks). Under the technoparks the property complex combining the industry facilities, business centers, exhibition sites and corresponding industry are meant. Since the main objective of the technopark is to develop and introduce new technologies into production, it must include a scientific and research basis, which is based on scientific and research institutes and educational institutions. Perhaps that is why the first technopark in Russia were opened in all university cities.
Innovation and technology centers (ITC) are also connected with the technoparks. They were opened on the basis of industrial enterprises to ensure communication of small business and industry. Their main feature is maintenance of established small innovative enterprises that have passed the difficult stage of creation, formation and survival in the initial period of their activity. Significant support was provided by the state. Later, there was an interlacing of these types of infrastructures and further development led to the formation of innovative-industrial complexes (IIC). ITC differs from IIC by the scale of production.
The practice has shown that a greater effect is achieved when the parks are created at the industrial enterprises. They are called industrial parks (IP). According to preliminary estimates, total industrial output of industrial parks residents exceeded 480 billion RUB (following the results of 2015). The IP is a production facility managed by a professional management company and developed under a single concept. The concept is in selection of production areas and premises size and format according to certain task groups of tenants, as well as in specialization of individual parts or the entire facility with any branch of industry.
IP attractiveness is caused by the following factors:
- ability to form a stable industrial relations in the territory of the IP;
- "single window" principle while cooperation with enterprises of the park and flexible approach to the definition of the contract conditions;
- lease of land, buildings and facilities with the possibility of buy-out in the future;
- •rent reduction for companies investing in repair of rented buildings and facilities;
- services of infrastructure companies: energy and water supply, security and landscaping;
- information and consulting services, assistance in the implementation of R&D, training and retraining, assistance in finding investment and obtaining credits;
- subsidies from the state allow borrowing at 5% per annum for the subjects of the state, creating parks;
- return of a part of the tax payments for residents of technology parks allows to reimburse the cost of creating industrial parks infrastructure;
- VAT exemption of goods manufactured not in Russia, for example, on import of components and raw materials for production of medicines, etc.
Realizing the economic benefits, the regional authorities are interested in the creation of technoparks in their territories. For example, the Far Eastern federal district plans to launch 7 technoparks, Crimea and Sevastopol plan 4. According to the Ministry of industry and trade, 49 industrial parks and 22 industrial technoparks will be created up to 2020. It is expected that the annual total volume of industrial production will increase by 312 billion RUB.
Currently, the Russian Government approved the support for 15 new industrial technoparks. Projects in woodworking, metallurgy, transport and agricultural machinery, machine tools, pharmaceutical will be launched on their territories. 4,2 billion RUB will be allocated as a support.
- industrial parks in Russia, total - 78
- industrial enterprises in them, belonging to foreigners from 25 countries - 205
- transfers to the budgets of all levels - about 40 billion RUB
- industrial technoparks - 16
- companies located on their territories - 930
- industry sectors: biotechnology and new materials, laser technology, mechanical engineering, medical industry, tool-making, chemical industry, electronics
- engineering centers - 30
At the end of November 2015 the Russian Federal Tax Service submitted the decision of the Supreme Court of the RF from 02.11.2015 on the case №А40-153792/2014 to local inspections and departments, in which the court recognizes as lawful the recovery of taxpayer's debt from its related party by a tax authority. This decision is recommended for use by all bodies of the tax control in order to enhance the efficiency of the collection of tax arrears.
According to the general principle, a taxpayer must fulfill the obligation to pay tax on her/his own, and compulsory collection of tax arrears is carried out from a taxpayer-debtor. However, in the case of interrelated relationships between companies, the tax debt can be recovered in a court of law not only from a debtor itself, but also from related parties or its participants.
The procedure, regulating the recovery of unpaid tax from related persons, has been introduced since July 30, 2013 in a new version of paragraph 2 of Article 45 of the Tax Code of the RF.
In its turn, the definition of interdependence of parties is established in Article 20 of the Tax Code of the RF. As a general rule, for tax purposes the individuals or organizations, the relationships between which can affect their operating results, are recognized as related persons. In particular, the organizations directly or indirectly involved in other companies with a total share of such participation of more than 20% may be recognized as related parties.
In cases of indirect participation, the shares of the participation of one company into another are defined as follows:
1. all direct sequences of participation of each previous organization in each subsequent are determined;
2. the shares of direct participation are calculated;
3. the product of direct participation is calculated.
In addition, the individuals are recognized as related parties, who are subordinate to each other on an official position or are in marital relationships or in relationships of kinship, in accordance with the family legislation of the Russian Federation.
Otherwise, only in a court of law, the persons, the relations between which may affect the results of transactions of selling goods, works or services, may be recognized as related parties.
As to the above mentioned decision of the Supreme Court of the RF, its essence reduces to the following: in the result of field tax inspection of a taxpayer there was exposed a significant tax in default and it was decided to collect debts from a related person. The court recognized as a proven the fact of interdependence and affiliation of companies on common founder and General Director, single virtual address, contact phones, website and the type of activity. Accordingly, it was proved a set of conditions, under which the recovery of tax debt is carried out from a dependent person.
To protect yourselves from «unexpected» recovery of funds in similar situations will help the service «Links» of the Information and analytical system Globas-i®, allowing you identify related persons among counterparties quickly and with minimum expense.