TAX REGIME "THE PATENT BOX " AS A TOOL TO STIMULATE INNOVATION

Aleshina Elena; Mamonova Olga; Jingyan Li

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TAX REGIME "THE PATENT BOX " AS A TOOL TO STIMULATE INNOVATION

Section: ECONOMIC SECURITY

Proceedings: TOPICAL ISSUES OF ENSURING ECONOMIC SECURITY IN THE RUSSIAN FEDERATION IN THE DIGITAL ECONOMY

UDK 33 Экономика. Экономические науки GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты OKSO 38.05.01 Экономическая безопасность BBK 6526 Финансы. Денежное обращение TBK 77 Экономика. Бухгалтерский учет. Финансы

Aleshina Elena ¹

Mamonova Olga ²

Jingyan Li ³

Author and publication information

Authors:

1. Don state technical University (Economic security, account and right, Associate professor)
employee
Rostov-na-Donu, Rostov-on-Don, Russian Federation

2. Don state technical University (Economic security, account and right, undergraduate)
Rostov-na-Donu, Rostov-on-Don, Russian Federation

3. Don state technical University (Economic security, account and right, undergraduate)
Shandong, Taiwan

Type:

Сonference article

Published:

28.04.2018

Subject area:

UDK 33 Экономика. Экономические науки
GRNTI 06.73 Финансовая наука. Денежные и налоговые теории. Кредитно-финансовые институты
OKSO 38.05.01 Экономическая безопасность
BBK 6526 Финансы. Денежное обращение
TBK 77 Экономика. Бухгалтерский учет. Финансы

Language:

Russian, English

Keywords:

taxes, innovation, intellectual property, intellectual property, patent, tax incentives, tax regime "the patent box".

Abstract and keywords

Abstract (English):
The article discusses the current state of innovation in Russia. Examines the problems that hinder domestic enterprises to embark on the path of innovative development, to create and patent the intellectual property. Based on the study of the experience of foreign countries, it is proposed to apply the tax regime "patent window" in Russia.

Keywords:
taxes, innovation, intellectual property, intellectual property, patent, tax incentives, tax regime "the patent box".

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References

1. The civil code of the Russian Federation.- Moscow: Prospect, 2018.- 640 p.

2. Tax code of the Russian Federation. - Moscow: Prospect, 2018.- 1024 p.

3. The order of the Ministry of Finance of the Russian Federation of 29.07.1998 N 34n (edition of 29.03.2017) "About the statement of Regulations on accounting and financial reporting in the Russian Federation" [Electronic resource] access Mode: http://www.consultant.ru/document/cons_doc_ LAW_20081/

4. The message of the President of the Russian Federation V. V. Putin to Federal Assembly of the Russian Federation on December 12, 2013 [Electronic resource] access Mode: http://www Oh. consultant.ru/ document/ cons_doc_ LAW_155646/

5. The order of the Government of the Russian Federation of 08.12.2011 N 2227-p "about the approval of strategy of innovative development of the Russian Federation for the period till 2020" [Electronic resource] - access Mode: http://cnb.uran.ru/userfiles/2227r.pdf

6. Indicators of innovative activities: 2017 : statistical collection / N. V. Gorodnikova, L. Gokhberg, K. A., Ditkovsky, etc.; the NAT. research. University "Higher school of Economics". – M.: higher school of Economics, 2017.- 328 p.

7. BSA study: the level of use of unlicensed SOFTWARE in Russia is 64 %. [Electronic resource] - access Mode: http://www.bsa.org/news-and-events/news/2016/may/05252016 globalsoftwaresurvey

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