Internet portal of public authorities of the Kemerovo regionwww.kemobl.ru
Council of People's Deputies of the Kemerovo Regionwww.sndko.ru
Information portal "Kemerovo region"www.kemoblast.ru
Special investment contract (SPIC 2.0)
Special investment contract (SPIC 2.0)
- Supporting organization
Ministry of Industry and Trade of Kuzbass (consulting support)
Income tax to the regional budget
0% from 1-5 tax periods starting from the tax period in which the first profit was received from the sale of goods produced under the SPIC; 2)
5% from 5-10 tax period;
10% from 10 to 15 tax period;
15% from 15 to 20 tax period.
Organization property tax
0% from 1-5 tax period from the date of the SPIC;
1.1% from 5 to 10 tax period.
Provision of a land plot for rent without bidding.
Term for concluding a SPIC:
up to 15 years with an investment volume of less than 50 billion rubles;
up to 20 years with an investment volume of more than 50 billion rubles.
Tax rates apply
- before the reporting (tax) period in which the organization will lose the status of a taxpayer - a SPIC participant;
- the total volume of expenditures and lost revenues of the budgets of the budgetary system of the Russian Federation, exceeded 50% of the volume of capital investments in the investment project, the amount of which is provided for by the SPIC;
Tax rates apply:
- the income from the sale of goods produced under the SPIC is at least 90% of all income
- to the tax base from activities carried out within the framework of the SPIC implementation, subject to separate accounting of income (expenses).
The chosen method for determining the tax base must be fixed in the accounting policy and cannot be changed during the period for which the SPIC is concluded.
The organization is not a member of the RIP, a resident of the SEZ, TASED (if the organization is a resident of the SEZ / TASED, the conclusion is possible. But the combination / summation of preferential tax regimes is impossible. The investor must choose what type of benefits he will use. To use the benefits from the SPIC 2.0, the investor will have to give up the SEZ / TASED resident status, in fact, remaining on their territory).
Requirements for recipients:
-The organization uses a common taxation system;
-Implementation of an investment project for the introduction or development and implementation of technology in order to master the serial production of industrial products
-Inclusion of this technology in the List of modern technologies;
-Invest in the project investments in the amount established by the SPIC and in accordance with the established schedule;
-Ensure the achievement of the final indicators established by the SPIC, including:
volume of manufactured and volume of sold industrial products;
the minimum amount of taxes, fees, insurance premiums;
the number of jobs created during the implementation of the project.
A SPIC can be concluded in industries subordinate to the Ministry of Industry and Trade, the Ministry of Agriculture and the Ministry of Energy of Russia.
List of required documents:
-Application for participation in the competitive selection for the conclusion of the SPIC;
-Letter of the constituent entity of the Russian Federation and the municipality on the approval of the place of production of industrial products;
-A plan of measures ("road map") for the development and implementation or implementation of modern technology and serial production of industrial products during the implementation of the investment project, sent as part of the application form;
- Copies of documents confirming the possibility of the investor investing in an investment project in the amount specified in the application;
- copies of the latest edition of the investor's charter;
- copies of the investor's financial statements as of the last reporting date preceding the date of filing the application (for the last 3 reporting years);
- copies of the business plan and financial model of the investment project;
-certificate on the absence of tax debts of the investor;
- reference indicating the structure (scheme) of the participants in the investment project.
- Innovations persist
- Nanotechnology application