Government support measures

Support measures

State support of investments and entrepreneurship in Irkutsk region

Tax benefits

Item

no.

Support type

Legislative base

Supported entities

Forms and range of support

Application conditions

1.

Corporate property tax benefits

Law of Irkutsk region No.75-oz "On Corporate Property Tax" dated 08.10.2007

Organizations involved into types of economic activity provisioned by the Law in the region's territory, in relation to purchased and (or) newly created property (not previously subject to property tax in the region's territory), as well as structurally completed, provided with equipment, reconstructed, upgraded and (or) technically refurbished property, for the increment amount of its original price

25% of the tax rate at fixed assets object(s) value of over 10 mln. rubles

1) Revenue on sale of goods (works, services) within the economic activity types over the tax (statement) period amounts to over 70% of the total revenue on sale of goods (works, services).

2) Zero debt on taxes, duties, penalties and fines payable to budget system of the Russian Federation.

25% of of the tax rate at fixed assets object(s) value of over 50 mln. rubles, and 50% for the following tax period

25% of of the tax rate at fixed assets object(s) value of over 100 mln. rubles, and 50% for the following two tax periods

2.

Provision of differentiated profit tax rates payable to the regional budget to particular taxpayer categories

Law of Irkutsk region No.60-OZ "On Reduced Corporate Profit Tax Rates Payable to Regional Budget, for Particular Taxpayer Categories" dated 12.07.2010

Organizations - residents of the special economic zone

13.5 %

 

Zero debt on taxes, duties, penalties and fines payable to budget system of the Russian Federation.

Organizations involved into types of economic activity provisioned by the Law in the territory of Irkutsk region, whose revenue on sale of goods (works, services) within the economic activity type(s) over the tax (statement) period amounts to over 70% of the total revenue on sale of goods (works, services)

From 16.5% to 13.5%, depending on total fixed assets share of the procured and (or) newly created object(s) of fixed assets used in implementation of economic activity type(s)

Organizations involved into types of economic activity provisioned by the Law in the territory of Irkutsk region, whose revenue on sale of goods (works, services) within the economic activity type(s) over the tax (statement) period amounts to over 80 % of the total revenue on sale of goods (works, services)

From 17 % to 13.5%, depending on total fixed assets share of the procured and (or) newly created object(s) of fixed assets used in implementation of economic activity type(s)

 

3.

Exemption from corporate property tax and land tax

Tax Code of the Russian Federation (item 17, Article 381; item 9, Article 395)

Organizations - residents of the special economic zone

Corporate profit tax - 0%

Exemption from corporate property tax for the period of 10 years, since the month following recognition of the property in balance.

Exemption from land tax for 5 years following registration of property over each land parcel.

4.

Provision of differentiated tax rates in application of simplified taxation scheme

Law of Irkutsk region No.6-OZ "On Provision of Differentiated Tax Rates in Application of Simplified Taxation Scheme, for Taxation Object of Profit Less Expense" dated 05.03.2010

Organizations and sole proprietors applying simplified taxation scheme

5%

At least 70% of income over the statement (tax) period is attributed to activity in agriculture, hunting, fishing (fish farming), maintenance of public roads, education, public health, social services, household assistance services.

7.5%

At least 70% of income over the statement (tax) period is attributed to activity in processing industry, construction, hospitality and catering, application of computers and information technologies.

5.

Investments tax credit

Tax Code of the Russian Federation (Article 66)

Taxpayers of appropriate tax

Alteration of corporate profit tax payment schedule, regarding regional and local taxes, for the period from 1 to 5 years, or up to 10 years for residents of territorial development zones

1) Procurement of equipment used in research and development, production refurbishment, creation of energy-efficient facilities).

2) Involvement into commercialization and innovative activity; performance of an order of special significance for social and economic development of the region, or provision of social services of special significance; performance of a state defense order.

3) Capital investments into procurement, creation, completion, reconstruction, upgrade, technical refurbishment of depreciated property used in implementation of investment projects by territorial development zone residents.

6.

Zero profit tax rate

 

Draft

Federal Law "On introduction of Amendments into the First and the Second Parts of the Tax Code of the RF, Regarding Stimulation of

Investment Projects in the territory of the Far East federal

district, Zabaikalskiy region, Buryatia Republic and Irkutsk region"

Participants of an investment

project being implemented in territories of the Far East federal district,

Zabaikalskiy region, Buryatia Republic and Irkutsk region

Corporate profit tax payable to federal budget - 0% for the period of 10 years of project implementation.

Establishment of corporate profit tax rate payable to regional budgets of the Russian Federation in the amount of 0 to 10% during the first 5 years of investment project implementation

Capital investments in accordance with the submitted

investment project must amount to at least 150 mln. rubles,

to be spent over 3 years since the organization is

listed among participants of an investments project, or 500 mln.

rubles to be spent over 5 years.

 

Financial support measures of investment activity

Item

no.

Support type

Legislative base

Supported entities

Forms and range of support

Application conditions

7.

Budgetary allocations from the Investment Fund of Irkutsk region

1) Law of Irkutsk region No.14-OZ "On Investment Fund of Irkutsk Region" dated 09.04.2013.
2) Regulation of the Government of Irkutsk region No.144-pp "On Approval of the Procedure on the Manner of Formation and Utilization of Budgetary Allocations from the Investment Fund of Irkutsk region" dated 12.04.2013.

Organizations exercising implementation of investment project based on principles of public-private partnership, private partners

 

1) Budgetary investments into capital construction objects of state or municipal property.

2) Financing of the development of design documentation for capital construction objects.

3) Subsidizing the creation and development of industrial activity parks related to procurement of construction land plots, including buy-out of land parcels.

4) Channeling of budget allocations into charter capitals of open joint-stock companies.

1) Investment project value of at least 5 bln. rubles - for projects of all-state significance, and at least 500 mln. rubles - for regional investment projects.

2) Share of co-financing at investor's (investors') expense for implementation of projects with all-state significance must amount to at least 25%, for implementation of regional investment projects - at least 50%.

3) project implementation duration - maximum of 5 years.

 

 

8.

State guarantees of Irkutsk region

1) Law of Irkutsk region No.15-OZ "On Procedure of the Provision of State Guarantee of Irkutsk Region" dated 09.04.2013.
2) Regulation of the Government of Irkutsk region No. 145-pp "On Approval of the Regulation on Tendering Procedures for Provision of State Guarantees of Irkutsk Region and Setup of Cooperation Among Executive Bodies of State Power in Irkutsk Region in Provision of State Guarantees of Irkutsk Region" dated 12.04.2013

Corporate entities implementing investment projects

Provision of guarantees as collateral toward the obligations of the legal entity, under a credit agreement entered for the purposes of investment project implementation, in accordance with a tender-based procedure

1) Investment projects must correspond to strategic objectives of the Program of Social and Economic Development of Irkutsk Region.

2) Guarantee amount must not exceed 70% of the amount of principal debt under the credit agreement.

 

Support of small and medium enterprises

Item

no.

Support type

Legislative base

Supported entities

Forms and range of support

Application conditions

9.

Subsidies to support small and medium enterprises

1) Regulation of the Government of Irkutsk region No. 636-pp "On Approval of the Regulation on Provision of Subsidies from the Regional Budget to Reimburse Costs Related to Implementation of Measures Targeted at Support and Development of Small and Medium Enterprises" dated 14.11.2012

2) Regulation of the Government of Irkutsk region No.251-pp "On Long-Term Dedicated Program "Support and Development of Small and Medium Enterprises in Irkutsk Region" for 2011-2013" dated 13.10.2010

 

Small and medium enterprises represented by corporate entities and sole proprietors

Compensation of a part of credit interest payments and a part of lease payments. Subsidy amount- 300,000 rubles per 1 subsidized beneficiary, however, not in excess of costs incurred.

1) Credit must be extended for the purposes of construction of production buildings, structures to be used by the entity itself, and (or) procurement of equipment used to create, develop and (or) refurbish production of goods, performance of works or provision of services.  The credit agreement must be concluded for the period of at least 3 years, as of the date of tender application submittal.

2) The following may appear as objects of the lease contract:

- equipment, machinery, mechanisms, vehicles (except passenger cars), instruments, apparatuses, units, installations, other machinery, assets or technologies;

- universal mobile platforms (mobile education center, mobile tire repair shop, mobile fast food outlet, mobile shoe repair, mobile beauty parlor etc).

Subsidizing of a part of power grid connection costs. Maximum subsidy amount - 500,000 rubles per single beneficiary.

Technological connection to power grids with maximum capacity of 500 kW (including any capacity connected previously at that particular connection point).

Promotion to higher production energy efficiency.

Maximum subsidy amount - 1 mln. rubles per single beneficiary.

1) Performance of energy audits;

2) Implementation of energy-saving measures, including costs of procurement and implementation of energy-efficient technologies, equipment and materials.

Support of existing innovative companies.

Maximum subsidy amount - 5 mln. rubles per single beneficiary.

Costs undertaken in the advance of not more than 3 years prior to submittal of the tender application, in the amount of at least 25% of the requested subsidy amount, toward technological, product or process innovations (design, research and development of new products, procurement of new technologies, software, staff training, marketing surveys, patent application etc.)

Support of new small innovative companies.

Maximum subsidy amount - 500,000 rubles per single beneficiary.

1) Organizations being registered and operating for at least 1 year in the domains of implementation of intellectual activity results (computer software, databases, inventions, utility models, design inventions, selection invention, semiconductor topographies, know-how, created later than

01.08. 2009).

2) Dedicated costs pertaining to registration of a legal entity, or costs related to commencement of entrepreneurial activity.

3) Existence of costs related to establishment and organization of activity, in the amount of at least 25% of the requested subsidy amount.

Promotion to development of microfinancing organizations (MFO)

1) Organizations involved in microfinancing activity and duly registered by state as a microfinancing organization.

2) Replenishment of funds of an MFO in the amount of at least 5% of the requested subsidy amount, however not more than 10 mln. rubles.

3) Performance of external audit (revision), assessment of microfinancing activity efficiency, rating assessment of MFO activity.

4) Original and in-service MFO staff training.

10.

Irkutsk Regional Guarantee Fund

Regulation of the Government of Irkutsk region No.251-pp "On Long-Term Dedicated Program "Support and Development of Small and Medium Enterprises in Irkutsk Region" for 2011-2013" dated 13.10.2010

Small and medium enterprises represented by corporate entities and sole proprietors, including farming estates.

1) Provision of suretyship under a credit agreement, or provision of bank guarantee - up to 70% of the credit amount, however, 42 mln. rubles maximum.

2) Provision of suretyship under a lease agreements - up to 70% of the credit amount, however, 6.5 mln. rubles maximum.

1) Credit agreement for the period of at least 1 years, in the amount of at least 1,000,000 rubles, or a bank guarantee agreement without limitation of minimum or maximum duration and amount.

2) Contract of lease for the duration of 12 to 60 months, with lease object value of at least 500,000 rubles (less VAT).

11.

Grants to new small enterprises toward business establishment

Regulation of the Government of Irkutsk region No.251-pp "On Long-Term Dedicated Program "Support and Development of Small and Medium Enterprises in Irkutsk Region" for 2011-2013" dated 13.10.2010

Small enterprises, including farming estates and consumers' cooperatives, newly registered or existing for less than 1 year

Subsidies granted free of interest or non-repayable basis, on terms of shared financing of dedicated costs

1) Registration of a legal entity or a sole proprietor.

2) Costs related to business establishment.

3) Payments under franchise assignment of rights (lump sum payment).

 Support of research, development and innovative activity

 

Item

no.

Support type

Legislative base

Supported entities

Forms and range of support

Application conditions

12.

Subsidies allocated to reimburse the costs (loss of profit) due to production (implementation) of goods, performance of works, provision of services in the domain of research, development and innovative activity

Law of Irkutsk region No.21-oz "On Regional State Support of Research, Development and Innovative Activity" dated 05.05.2004

Entities involved in research, development and innovative activity

 

In cases and manner provisioned by law on regional budget for the next financial year

 

Performance of research, development or technology works targeted to create new or upgrade the existing products, new or improved production processes, creation or development of innovative infrastructure.

Support of investment projects in wood resources development

 

13.

Reduction factor applied to wood resources unit rates and wood land parcel area rates regarding wood resources of federal property

Regulation of the Government of the Russian Federation No. 419 "On Priority Investment Projects in Wood Resources Development" dated 30.06.2007"

Organizations implementing investments projects at wooded areas, which are targeted at rational utilization of harvested wood, reduction of energy consumption and increase of import-replacing production

 

Provision of wood land parcels to be used for implementation of the investment project, without auction, using the factor of 0.5 applied to approved wood resources unit rates and wood land parcel area rates regarding wood resources of federal property (for the project payback period)

1) Investment projects related to creation and (or) upgrade of the facilities of wood and (or) wood-processing infrastructure, where aggregate amount of capital investments into each facility amounts to at least 300 mln. rubles.

2) Investment projects included into List of Priority Investment Projects in Wood Resources Development.

Support of investment projects in construction area

 

14.

Subsidies toward the implementation of investment projects in construction (refurbishment) of construction materials manufacturers

 

1) Regulation of the Government of Irkutsk region No.35-pp "On Approval of the Procedure of Subsidies Provision from the Regional Budget to Reimburse the Costs (Partial Costs) of Interest Payments on Loans Extended by Russian Credit Organization toward Implementation of Investment Projects of Construction / Refurbishment of Construction Materials Manufacturers" dated 10.02.2012.

2) Regulation of the Government of Irkutsk region No.249-pp dated 11.08.2011 "On Approval of Long-Term Dedicated Program

of Irkutsk Region "Stimulation of

Housing Construction in Irkutsk

Region in 2011-2015"

Corporate entities and sole proprietors

involved in implementation of investment projects in construction (refurbishment) of construction materials manufacturers

Provision of subsidies to reimburse the costs (partial costs) of interest payments on credits extended to the borrower, based on interest rate provisioned by the credit agreement, however, within the amount of refinancing rate of the Central Bank of the Russian Federation being in effect as of the credit agreement effect date, plus 3 percent

 

1) Reconstruction and (or) construction of energy-efficient enterprises of construction industries to produce energy-efficient and energy-saving constructions materials, structures and goods compliant with requirements of the Federal Law No. 261-FZ "On Energy Saving and Improvement of Energy Efficiency and Introduction of Amendments into Particular Legislative Acts of the Russian Federation" dated 23.11.2009.1).

2) Conclusion of a credit agreement with Russian credit organizations, which lists obligations of the borrower regarding implementation of investment projects in construction (refurbishment) of construction materials manufacturers.

 

15.

Subsidies for implementation of low-rise prefabricated construction projects

1) Regulation of the Government of Irkutsk region No.323-pp "On Approval of the Procedure of Provision of Subsidies from the Regional Budget for Implementation of Low-Rise Prefabricated Construction Projects" dated 13.06.2013.

2) Regulation of the Government of Irkutsk region No.249-pp dated 11.08.2011

"On Approval of Long-Term Dedicated Program

of Irkutsk Region "Stimulation of

Housing Construction in Irkutsk

Region in 2011-2015"

Legal entities producing goods, performing works or providing services

 

1) Subsidizing of interest rate payments under credit agreements, however not in excess of refinancing rate of the Central Bank of the Russian Federation, being in effect as of the credit agreement effect date, plus 3 percent.

2) Subsidizing construction of public utilities objects and (or) public motor roads for an investment project (from 50 to 90% of the value of completed construction and installation works, depending on volume of housing to be commissioned).

 

.

 

1) Compliance of housing to be erected within the investment project with requirements to rendering the housing as economy class, pursuant to Order of the Ministry of Regional Development of Russia No. 303 dated 28.06.2010.

2) Maximum price per 1 sq.m. of economy class housing in the investment project just not exceed 85% of the average construction cost per 1 sq.m. of housing characterized by model consumer properties in Irkutsk region.

3) Construction and installation works under the investment project must be completed to at least 20% of design indicators.

4) Amount of housing to be commissioned under the investment project must be at least 3,000 sq.m.

 

Support of agriculture

16.

Subsidies

for reimbursement of costs related to production and (or) processing of agricultural products, performance of works and provision of services in agriculture, including within the frameworks of economically significant projects targeted at development of various areas of agriculture

 

 

1) Regulation of the Government of Irkutsk region No.721-pp "On Approval of Long-Term Dedicated Program of Irkutsk Region "Development of Agriculture and Regulation of Agricultural Products, Raw Materials and Foods Markets in Irkutsk Region in 2013-2020" dated 20.12.2012.

2) Regulation of the Government of Irkutsk region No.78-pp dated 11.03.2013.
3) Regulation of the Government of Irkutsk region No.104-pp dated 26.03.2013.

4) Regulation of the Government of Irkutsk region No.91-pp dated 21.03.2013.

5) Regulation of the Government of Irkutsk region No.281-pp dated 26.07.2013.

1) Organizations, sole proprietors involved in production and (or) processing of agricultural products, provided that the share attributable to sales of such products accounts to at least 70% of the total amount of their income on sales of goods (works, services).

2) Farming estates.

3) Agricultural consumer cooperatives.

4) Organizations of consumer cooperation procuring agricultural products from citizens undertaking personal farming estates

 

 

Subsidies for promotion of crop production industry

1) For procurement of original, elite seeds and F1 hybrids of agricultural crops, included into State Register of Selection Inventions,

and permitted for use in the territory of Irkutsk region

2) For production of crops on low-fertile soils, based on a rate per 1 ha of prepared low-fertile soil.

3) For procurement of heat and electric power consumed in production of greenhouse vegetables (for agricultural producers having model winter greenhouses of year-round operation).

4) For planting and maintenance of berry plants until the start of commercial fructification, based on a rate per 1 ha of land.

5) For performance of a set of

agricultural works, improvement of environmental safety of agricultural production,

improvement of soil fertility and quality, based on a rate per 1 ha of crop farming land.

6) For procurement of equipment and irrigation machinery, used for reconstruction and construction of irrigation and drainage systems.

7) For procurement of pesticides (chemical plant production means and insecticides for

localization of the spread of extremely hazardous pests).

8) For payment of interest under short-term and investment credits (loans) for production, processing and logistic support of the production of grain, potatoes, vegetables (in open soil and in greenhouses), fruit, berries and other areas, in accordance with list approved by the Government of the Russian Federation from time to time.

9) For payment of insurance premiums under insurance contracts with insurance organizations offering agricultural insurance and being members of appropriate underwriters' organizations.

Subsidies for promotion of cattle farming industry

1) For payment of advance and current payments under lease agreements for purchase of young breeder cattle.               

2) For support of pure-strain stock-breeding (husbandry of breeding stock, husbandry and purchase of breeding bulls, purchase of breeding bulls' semen, purchase of young breeder cattle, pigs, sheep).

3) For husbandry of beef breeds, for production and sale to slaughterhouses of live cattle mass.

4) For production and sale of 1 liter of commercial milk, subject to retained (increased) headcount of milk cows and cow production volume vs. the preceding year.  

5) For husbandry of milk breeds, considering milk production rate per 1 animal.

6) For purchase of honey-bee colonies, based on a rate per one colony.

7) For purchase of breeding stock of fur

animals, based on a rate per animal (toward development of breeding base).

8) For purchase of fish-farming and breeding material, including inseminated  

fish eggs, preparations for treatment and prevention of diseases.

9) For payment of interest on short-term and investment credits (loans) extended for purposes, which are listed by the Government of the Russian Federation from time to time.

10) For payment of insurance premiums under insurance contracts with insurance organizations offering agricultural insurance and being members of appropriate underwriters' organizations.  

Subsidies targeted to enhance the efficiency of agricultural products, raw materials and foods markets regulation                           

1) For sale of certified food-grade wheat of own manufacture to

bread-making organizations of at least class 3, as well as to organizations of grain processing (flour-milling) industry, at the rate per ton of sold food-grade wheat.

2) For purchase of meat and milk from citizens undertaking personal farming estates, for the purpose of further processing and sale, at the rate per 1 kg of meat in slaughtered weight (one liter of milk).

Subsidies for technical and technological refurbishment of the agricultural complex (up to 50% of the value of machinery and equipment)

1) For purchase of agricultural machinery, process equipment, including under   

contracts of lease, as well as within the framework of economically significant projects targeted to develop particular areas of agriculture in Irkutsk region.

2) For repair of agricultural machinery at specialized repair plants).

3) For procurement of machinery and equipment required for seasonal works.

Subsidies for organization of consulting support for the agricultural complex

 

Provision of consultations in matters of agricultural economy, support of  

 cattle farming and crop production, mechanization and electrification of agriculture, information technologies development, accounting and legal services to the industry.

17.

Grants and subsidies for development of small businesses

Regulation of the Government of Irkutsk region No.721-pp "On Approval of Long-Term Dedicated Program of Irkutsk Region "Development of Agriculture and Regulation of Agricultural Products, Raw Materials and Foods Markets in Irkutsk Region in 2013-2020" dated 20.12.2012.

Farming estates, including newly established, sole proprietors

Grants for establishment and development of farming estates              

(for creation of production base) and provision of non-recurrent aid (social benefits) for domestic development.

Maximum grant amount - 1.5 mln. rubles, non-recurrent aid - 250,000 rubles.

1) Procurement, construction, repair and refurbishment of production and warehousing buildings, rooms, utilities, structures, connection to utility networks and power grids, procurement of cattle, machinery, gear and equipment, cargo vehicles, seeding stock and fertilizers.

2) Procurement, construction and repair of personal housing, purchase of a single passenger-cargo vehicle, procurement of household furniture items, home appliances, computers, means of communication, electric and gas stoves, utility equipment, water filtration units, domestic water, heat and gas installations, septic tanks, water supply and sewage equipment.

Grants for development of family-owned cattle farms

 

Construction or upgrade of family-owned

   cattle farms (development of family-owned milk farms), including design, construction, repair, procurement of equipment and cattle stock. 

Subsidies to sole proprietors and farming estates for registration of

property over utilized land parcels.

Land parcels of agricultural lands.

Subsidies for interest payments on credits and loans

Bank credits and loans extended by

agricultural credit consumer cooperatives.

 

 

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