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Предпринимательская структура и инновации (Entrepreneurial Structure and Innovation)

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Document pages: 9 pages

Abstract: Russian : Инновационная деятельность на промышленном предприятии представляет собой совокупность условий, влияющих на отношения взаимодействия предпринимательской структуры с другими предпринимательскими субъектами и государством. В ближайшие годы структура источников финансирования технологических инноваций в промышленности существенно не изменится, поэтому важно создать такие условия организациям, чтобы они и в будущем могли финансировать инновации. В этом значительная роль принадлежит налогам Для стимулирования инновационной деятельности целесообразно облагать реализацию НИОКР налогом на добавленную стоимость по ставке 0 . При нулевой ставке организация не платит НДС, но имеет вычеты по налогу, которые могут быть использованы для уплаты других налогов.English : In the coming years, the structure of sources of financing technological innovations in the industry will not change significantly, so it is important to create conditions for organizations so that they can finance innovations in the future. This considerable role belongs to taxes. There are a number of articles in the tax code, a minor change of which will create a more favorable climate for innovation. For the taxpayer, it is important in some cases to get a deferment or installment payment of tax. Investment tax credit is also a deferred payment, it may be granted to organizations which perform research and development, or technical re-equipment of own production; or are designing or innovation, including creating new or improve technologies etc. An investment tax credit is such a change in the tax payment deadline, whereby the organization, given certain grounds, is given the opportunity, within a certain time limit and within certain limits, to reduce its tax payments with a subsequent phased payment of the loan amount and accrued interest. Investment tax credit can be provided for income tax, as well as regional and local taxes. To stimulate innovation, it is advisable to tax research and development on value added tax at a rate of 0 . This rate applies to exported goods in the carriage of passengers and goods across the customs border. At zero rate, the organization does not pay VAT, but has tax deductions that can be used to pay other taxes. Innovation Wednesday on Enterprise heterogeneous, changeable, dependent on many positive or negative factors acting on it.

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