Елена Самтынова
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В соответствующем перечне содержится более 600 технологий из различных отраслей. В него вошли, в частности, машиностроение, энергетика, химическая и фармацевтическая промышленность, телекоммуникации. В числе разработок производство экологических транспортных средств (грузовых и пассажирских), суперкомпьютеров, композитных материалов, устройств 3D-печати и другие (распоряжение Правительства РФ от 28 ноября № 3143-р1).
Напомним, по специальному инвестиционному контракту одна сторона – инвестор в предусмотренный контрактом срок своими силами или с привлечением иных лиц обязуется создать либо модернизировать и (или) освоить производство промышленной продукции на территории РФ, в том числе в пределах ее экономической зоны и континентального шельфа. Другая сторона – Российская Федерация, субъект РФ как самостоятельно, так и наряду с муниципальным образованием в течение такого срока обязуется осуществлять меры стимулирования такой деятельности, предусмотренные законом (ст. 16 Федерального закона от 31 декабря 2014 г. № 488-ФЗ «О промышленной политике в Российской Федерации»).
Все важные документы и новости о коронавирусе COVID-19 – в ежедневной рассылке Подписаться
В отношении участников специального инвестиционного контракта действуют специальный налоговый режим и особенности применения налоговой ставки к налоговой базе со дня приобретения соответствующего налогового статуса и включения сведений о заключении специального инвестиционного контракта в реестр специальных инвестиционных контрактов (ст. 25.16, ст. 284.9 Налогового кодекса). Также компания, участвующая в специальном инвестиционном контракте, может рассчитывать на налоговые преференции при проведении госзакупок и аренде земельных участков.
Отмечается, что принятое решение обеспечит приток инвестиций в промышленное производство и повысит рост конкурентоспособности российской экономики.
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1 С текстом распоряжения Правительства РФ можно ознакомиться на официальном сайте кабинета министров (http://static.government.ru/media/files/Xi57hoyPrvwMXPjKlxwOqSbAGtcPIj1U.pdf).
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