74
SUPPORT MEASURES OF INDUSTRIAL ENTERPRISES MOSCOW REGION
SUPPORT MEASURES OF
INDUSTRIAL ENTERPRISESMOSCOW REGION
Decree of the Russian Federation
Government №3dated 03.01.2014 Implementation of new
investment projects
Decree of the Russian Federation
Government №1312
dated 30.12.2013
R&D and research and development works
Decree of the Russian Federation
Government №1016 и №1017
dated 14.12.2010 State guarantee support
Decree of the Government of the Russian Federation of №3 dated 03.01.2014
Implementation of new investment projects3
Project value from 150 mln to 5 bln roubles
Loan for at least 3 years
0,7% of key interest rate of Central Bank of RF
Subsidies to one enterprise do not exceed
75 mln. rubles during 3 years
REQUIREMENТS
Investment project is included in the list of
complex investment projects in priority
industries
Loan in 2014-2016
Loan for not more than 80% of total project
value
Creation of highly productive jobs
www.gisp.gov.ru
Decree of the Government of Russian Federation №1312 dated 30.12.2013
R&D works1312
Project value from 150 mln to 2 bln rubles
Borrowed funds – not more than 70% of
total value
REQUIREMENТS
R&D begins not earlier than the year of
receipt of the subsidy, including the year of
entering the agreement on receipt of subsidy
Fulfillment of tasks aimed at reaching the
goals of the state program
www.gisp.gov.ru
Decree of the Government of Russian Federation №1016 и №1017
dated 14.12.2010
State guarantee support
1016
1017
PR
OJ
EC
TS
ON Creation of new facilities /
modernization (from 5 bln rubles;
own funds not less than 20%)
energy saving / energy efficiency
(from 1 bln rubles; own funds not
less than 20%)
REQUIREMENТS
the total amount of state support (from all support
programs) is not more than 75% of the project value
the volume of state guarantees is from 1 bln rubles to 50%
of the project value;
term from 4 to 20 years.
extra for projects in energy efficiency
payback from 50% in a period of up to 5
years
reduction of energy and water consumption
by 10%
www.gisp.gov.ru
INDUSTRY SUPPORT PROGRAMS
HEAVY ENGINEERING,
METALLURGY, INDUSTRIAL
EQUIPMENT MANYFACTURING
✓ Decree №42 dated 21.01.2014
✓ Decree №1257 dated 27.11.2014
✓ Decree №1128 dated 30.10.2014
✓ Decree №547 dated 10.05.2017
SHIPBUILDING
✓ Decree №383 dated 22.05.2008
✓ Decree №295 dated 02.04.2009
AVIATION
✓ Decree №91 dated 16.02.2008
✓ Decree №1073 dated 22.10.2012
✓ Decree №103 and №104 dated
16.02.2016
TRANSPORT MACHINE
BUILDING AND AUTOMOBILE
MANUFACTURING
✓ Decree №31 dated 15.01.2014
✓ Decree №32 dated 15.01.2014
✓ Decree №30 dated 15.01.2014
✓ Decree №1223 dated 19.11.2014
✓ Decree №1432 dated 27.12.2012
www.gisp.gov.ru
INDUSTRY SUPPORT PROGRAMS
ELECTRONICS AND
RADIO ELECTRONICS
INDUSTRY
✓ Decree №109 dated 17.02.2016
✓ Decree №110 dated 17.02.2016
LIGHT INDUSTRY AND GOODS
FOR CHILDREN
✓ Decree №1212 dated 15.11.2014
✓ Decree №1179 dated 08.11.2014
✓ Decree №1162 dated 04.11.2014
✓ Decree №993 dated 29.12.2007
✓ Decree №894 dated 27.08.2015
✓ Decree №2 dated 12.01.2017
✓ Decree №30 dated 18.01.2017
✓ Decree №958 dated 23.09.2016
✓ Decree №857 dated 27.08.2016
✓ Decree №214 dated 12.03.2015
PRODUCTION OF MEDICAL
PRODUCTS AND
PHARMACEUTICS
✓ Decree №1046 dated 01.10.2015
✓ Decree №1048 dated 01.10.2015
✓ Decree №1045 dated 01.10.2015
✓ Decree №1503 dated 30.12.2015
CHEMICALS AND FORESTRY
✓ Decree №972 dated 30.10.2013
✓ Decree №91 dated 10.02.2014
✓ Decree №97 dated 11.02.2014
✓ Decree №5 dated 03.01.2014
www.gisp.gov.ru
372
Imported technological equipment is exempted from VAT, analogues of which are
not produced in Russia
Currently, the list already includes 231 types of such equipment
Decree of the Government of the Russian Federation №372 dated 30.04.2009
Exemption from VAT of imported technological equipment
www.gisp.gov.ru
565
Import of foreign goods-
components to the territory of RF
Processing of
imported goods
Final products placement under the
customs procedure for release for
domestic consumption
Enterprises will receive a
benefit in the amount of
the difference between
the sums of import
customs duties
Without customs
paymentsCustoms payments at the
final product rates
Decree of the Government of Russian Federation №565 dated 12.07.2011
Processing procedure for domestic consumption
www.gisp.gov.ru
925Decree of the Government of the Russian Federation №925 dated 16.09.2016
Priority of goods with Russian origin
www.gisp.gov.ru
In the implementation of the procurement procedure, where the winner is determined
depending on the contract price which he offers - the bid of the procurement participant who is
a producer of Russian goods is estimated with a 15% reduction in the contract price, offered by
him. At that, the contract is concluded at the price initially offered by this participant
%
634Decree of the Government of Russian Federation № 634 dated 25.05.2017
Compensation of a part of the production costs and sale of pilot batches of means of
production costs
www.gisp.gov.ru
REQUIREMENТS
Subsidy up to 150 mln. rubles in case of
Production of goods within OKPD2 20.59.56,
27.31.12, 27.32.13, 27.32.14, 20.59.59.000 - subsidy
of up to 300 mln. rubles
Subsidy in the amount of not more than 50% of
all costs for the production and sale of pilot
batches of production means to consumers
The products are in the list of products attached to the
Decree
- pilot batch in the amount of not more than 15 pieces,
cost of one unit is from 1 to 10 mln. rubles;
- either in the amount of not more than 10 pieces, cost
of one unit is from 10 to 25 mln. rubles;
There is a contract with the consumer with the
obligation to supply the pilot batch not later than
December 31 of the year following the year in which
the contract for subsidies was concluded
218 Decree of the Government of Russian Federation № 218 dated 09.04.2010
Subsidies for R&D
www.gisp.gov.ru
REQUIREMENТS
Subsidy up to 100 mln. rubles
Subsidy up to 50% of the investment amount for
the whole project value
R&D works should be carried out by Russian educational
organizations of higher education (state scientific
institutions);
creation of high-tech production of new (improved)
products;
20% of own funds from the total amount of investments
should be directed to R&D
MINISTRY OF EDUCATION
AND SCIENCE
Rate 6.5% for SMEs
A loan from 3 mln. rubles up to 1 bln. rubles
for investment purposes
Or
A loan of 3 mln. rubles up to 100 mln. rubles for
negotiable purposes
Term from 3 to 10 years
6,5Decree of the Government of Russian Federation № 1706 dated 30.12.2017
Concessional lending for SMEs in partner banks
www.gisp.gov.ru
REQUIREMENТS
15 partner banks:
«Sberbank», «VTB Bank», «Rosselkhozbank», «Bank
Accept», «TKB Bank», «Zapsibcombank», «SKB
Primorye Primsotsbank», «RNKS Bank», «Alfa-Bank»,
«AKB «RosEvroBank», «SME Bank», «Levoberezhny
Bank», «Intesa Bank», «CB Association», «Bank St.
Petersburg».
MINISTRY FOR ECONOMIC
DEVELOPMENT
INDUSTRY DEVELOPMENT
FUND
Yearly rate 5% Term up to 5 years
Amount from 50 to 500
mln. rubles
Project aimed at
development of new
products, technical upgrade
and setting up a production
LOAN
PROVISION OF PRIVATE LOANSwww.frprf.ru
Development of new products or
technologies
Feasibility study development
Engineering services
Equipment acquisition
(new or used)
Acquisition of intellectual property
rights
INTENDED USE OF THE LOAN
Development of new product or technology Design and experimental, design and technological worksProduct certification and testingDevelopment of technological process descriptions and road maps
Engineering servicesAssembly and adaptation of technological equipmentDevelopment of project documentation for capital construction objects and assembly of equipment
www.frprf.ru
LOAN CAN NOT BE USED FOR:
Construction of buildings and
structuresR & D
Manufacturing of military products
Acquisition of real estate property
www.frprf.ru
Yearly interest rate 1%Term up to 5 years
or no longer than
the lease agreement term
Amount from 5 to 250
million rublesMinimum project budget is
20 million rubles
LEASING
SOFT-TERM FINANCING (FROM 10% TO 90%) OF THE FIRST LEASE PAYMENT
www.frprf.ru
SOFT-TERM FINANCING (FROM 10% TO 90%) OF THE FIRST LEASE PAYMENT
✔
Applicant forwards
project documentation to
authorized leasing
company
Examination of
project
documentation by
expert panel of IDF
Applicant enters an
agreement with IDF
Examination of project
documentation by
authorized leasing
company and authorized
bank
Applicant enters an
agreement with
authorized leasing
company
Transfer of funds to applicant’s
account in the authorized bank
and further transfer of the funds
to the authorized leasing
company
www.frprf.ru
Rate 1% - the first 3 years;
5% - the remaining term
Loan term no longer than
60 months
Amount
from 200 to 750 million
rubles
Loan up to
50% of project budget
CONVERSION
NEW FINANCING PROGRAM – «CONVERSION»
The program is intended for financing projects for the production of high-tech products of civil and / or dual
purpose by defense industry enterprises
www.frprf.ru
Rate 1% - the first 3 years;
5% - the remaining term
Loan term no longer than
60 months
Amount
from 50 to 500 million
rubles
Loan up to
70% of project budget
COMPONENTS
NEW FINANCING PROGRAM - «COMPONENT PRODUCTS»The program is intended for projects aimed at the organization of production and / or modernization of component parts in the
interests of industries established by Government Decree № 719 dated17.07.2015
www.frprf.ru
Agency
of technological
development
AGENCY OF TECHNOLOGICAL DEVELOPMENT
Assistance to large
companies in the
development and
implementation of supplier
network development
program
Assistance in the projects
of international joint
research and
development for the
purpose of the final
technology transfer into
the Russian Federation
Assistance in implementation
of technology transfer projects
from the search for a
technological solution to the
conclusion of a transaction
Portfolio of ready
technological solutions
and its implementation,
including assistance in
attracting financing
www.tech-agency.ru
EXPORT SUPPORT
EXIARROSEKSIMBANK
Foreign
trade
activities
REC
Export financing Comprehensive
insurance
EXIARROSEKSIMBANK
Regional Institute of
Export Support
Moscow Region Fund
of Foreign Trade Activities Support
Russian Export Center
Single window for exporters
RUSSIAN EXPORT CENTER
1
2
3
4
Informing of exporters about support measures for export
Preparation and implementation consulting for export projects
Intermediary for interaction with Government
Reporting to the Government on proposals for improving export conditions
www.exportcenter.ru
5 Training of exporters
RUSSIAN EXPORT CENTER
Compensation of expenses of Russian products exporters for certification
www.exportcenter.ru
Compensation of costs for:
Works on assessment of the conformity of high-tech products
to the requirements imposed on foreign markets
(90% of costs are compensated)
Assessment of the conformity of management systems of
organizations to the international standards requirements
(90% of costs are compensated)
R&D and design & development for homologation purposes
(50% of costs are compensated)
Requirements:
Expenses in 2016 and 2017
Supply of high-tech products for the
amount exceeding the subsidy
amount not less than 10 times
Realization of R & D by own
strength on the basis of a
scientific and technical center on the
territory of the Russian Federation
Fund of foreign trade activities support of Moscow region
+7 (926) 864-97-91; [email protected]
EXIAR
Complex export credit insurance
Investment insurance
Confirmed credit insurance, guarantees insurance
Export factoring insurance and insurance of credit for
working capital financing
www.exiar.ru
ROSEKSIMBANK
Pre-export financing ✓Export contract expenditures
✓Current expenditures for export supply
Post-export financing✓Exporter’s commercial credit
✓Trade turnover with foreign customers
Export financing✓Direct credit to foreign customer
✓Through confirmed credit
✓Credit to foreign customer’s bank
www.eximbank.ru
ROSEKSIMBANK
MOSCOW REGION FUND OF FOREIGN TRADE ACTIVITIES SUPPORT
Export consulting
Conducting training events
Participation in exhibitions and fairs and business missions
Assistance in entering international markets
www.mbmosreg.ru
+7 (926) 971-62-64
Denis Butsaev:
«Industry Support is a priority task
for Moscow Region»
Regional Support
Measures
Tax incentives
Land plot provision without tendering
Subsidy for compensation of expenses
for creation of engineering
infrastructure
Establishment of Moscow Region
Industry Development Fund
Support of small and medium
enterprises
INVESTMENT DEPARTMENT
MINISTRY OF INVESTMENTS AND INNOVATIONS
OF MOSCOW REGION
Head of the Department - Igor Demin,
Tax incentives
Land plot provision without tendering
Compensation of expenses for
creation of engineering infrastructure
when creating new / upgrading hotel
complexes
OPTIONS FOR RECEIVING TAX INCENTIVES
LAW OF MOSCOW REGION N151/2004-OZ dated 24.11.2004
ARTICLE 26.15: new project / modernization - through the agreement conclusion
ARTICLE 26.18: ONLY new project - direct action (without agreement)
ARTICLE 26.20: new project – Special investment contract (federal or regional)
ARTICLE 26.21: new project – Regional investment project (without agreement)
ARTICLE 26.10: benefits for SEZ residents (residence agreement)
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
types of
projects
Strategic
Priority
Important
ARTICLE 26.15: Benefits
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.15
Registration of a legal entity in Moscow Region
Implementation of investment project on the
territory of Moscow Region
Conclusion of an agreement with Moscow Region
Government
Investment declaration
Business plan and financial model
Founding documents
Confirmation of positive financial and economic
activities of the investor
CONDITIONS DOCUMENTS
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.15: For non-SMEsIndustries: administrative and business
centers, technoparks, hotels
Investment:
from 500 mln rubles
Income tax:
15,5% for 7 years
Property tax:0% - from 1-st to 3-d year
0,5% - from 4-th to 6-th year
1,1% - from 7-th to 8-th year
Strategic Priority
Investment:
from 50 mln rubles
Income tax:
15,5% for 5 years
Property tax:0% - from 1-st to 3-d year
1,1% - from 4-th to 5-th year
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.15: For non-SMEs
➢ education
➢ health and social services
➢ culture, sport, leisure, tourism
➢ research and development
➢ information and communication
technologies
➢ high-tech production and
technological innovation
➢ industrial parks
➢ water and heat supply
➢ waste management and recycling
Industries:
STRATEGIC PRIORITY
Investment:
from 50 mln rubles
Income tax:
15,5% for 5 years
Property tax:0% - 1-st year
0,5% - from 2-nd to 3-d year
1,5% - from 4-th to 5-th year
Investment:
from 500 mln rubles
Income tax:
15,5% for 7 years
Property tax:0% - 1-st year
0,5% - from 2-nd to 5-th year
1,5% - from 6-th to 8-th year
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.15: For non-SMEs
Investment:
from 3 bln rubles
Income tax:
15,5% for 7 years
Property tax:0% - 1-st year
0,5% - from 2-nd to 5-th year
1,5% - from 6-th to 8-th year
Strategic Important
Investment:
from 200 mln rubles
Income tax:
15,5% for 3 years
Property tax:0% - 1-st year
1,1% - from 2-nd to 3-d year
Investment:
from 1 bln rubles
Income tax:
15,5% for 5 years
Property tax:0% - 1-st year
0,5% - from 2-nd to 3-d year
1,5% - from 4-th to 5-th year
Priority
Industries:
processing industries, forestry, fish farming,
electricity and gas production and distribution,
transport
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.15:
For SMEs
PRIORITY
Investment:
from 50 mln rubles
Income tax:
15,5% for 5 years
Property tax:0% - 1-st year
0,5% - from 2-nd to 3-d year
1,5% - from 4-th to 5-th year
PRIORITY
Investment:
from 50 mln rubles
Income tax
15,5% for 5 years
Property tax:0% - from 1-st to 3-d year
1,1% - from 4-th to 5-th year
Industries:
education, health, social services,
culture, sports, tourism, research,
ICT, high-tech production,
technological innovation,
industrial parks, housing and
public utilities
Industries:
Office centers, technoparks, hotels
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.15:
For SMEs
PRIORITY IMPORTANT
industries: manufacturing, forestry, fish farming, production and
distribution of electricity and gas, transport and communications.
Investment:
from 100 mln roubles
Income tax:
15,5% for 5 years
Property tax:0% - 1-st year
0,5% - from 2-nd to 3-d year
1,5% - from 4-th to 5-th year
Investment:
from 50 mln roubles
Income tax:
15,5% for 3 years
Property tax:0% - 1-st year
1,1% - from 2-nd to 3-d year
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.18: Benefits when creating new facilities
Registration in Moscow region
Commissioning of a capital construction facility
with value of at least 50 million rubles after
01.01.2015 (excluding trading and housing
facilities)
Tax declaration (tax calculation) with the
declared tax incentive
CONDITIONS DOCUMENTS
Calculation of tax benefits in the form 26.18а
Document confirming the acceptance of fixed
assets for accounting
15,5% - INCOME TAX
FOR 4 YEARS
PROPERTY TAX
EXEMPTION FOR
4 YEARS
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.18:Incentive is applied when investing in fixed assets with value of at least
50 million rubles
TAX CODE OF THE RUSSIAN FEDERATION
LAW OF MOSCOW REGION NO. 151/2004-OZ OF 24.11.2004
TAX INCENTIVES FOR PARTICIPANTS OF SPECIAL INVESTMENT CONTRACTS (SPIC)
SPIC Types
Creation or modernization of
industrial production facilities
Implementation of the best
available technologies
Mastering industrial production
which has no Russian-made
equivalents
SPIC is concluded with commodity
producers
SPIC duration – time for the project
to become operationally profitable +
5 years (but not more than 10 years)
ARTICLE 26.20: Incentives for participants of the SPIC
TAX CODE OF THE RUSSIAN FEDERATION
LAW OF MOSCOW REGION NO. 151/2004-OZ OF 24.11.2004
TAX INCENTIVES FOR PARTICIPANTS OF SPECIAL INVESTMENT CONTRACTS (SPIC)
ARTICLE 26.20: Incentives for participants of the SPIC
Minimum amount of investments:
- to conclude federal SPIC – 750 mln rubles
- for regional SPIC – 1 bln rubles
Federal tax benefits usage - income from the
SPIC account for at least 90% of all income of
the organization
Application for the conclusion of SPIC
Documents confirming the possibility of making
investments
Lists of proposed support measures for the
investor and his obligations
Characteristics of the products that are planned
to be produced
CONDITIONS DOCUMENTS
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
ARTICLE 26.20: Incentives for participants of the SPIC
Income Taxes:
(within 10 years from the date
of receipt of the first profit):
0% to 2025
10% from 2026 to 2028
15.5% since 2029
Property tax:
0% - for 10 years (from the
date of acceptance to
accounting)
FEDERAL SPIC
(more than 90% income
from SPIC)
Income Taxes:
15.5% for 10 years (since the
start of production under the
SPIC)
Property tax:
0% - for 10 years (from the
date of acceptance to
accounting)
FEDERAL SPIC
(less than 90% income
from SPIC)
REGIONAL SPIC
Income Taxes:
15,5% for the duration of the
SPIC
Property tax:
0% - for the duration of the
SPIC
TAX CODE OF THE RUSSIAN FEDERATION
LAW OF MOSCOW REGION NO. 151/2004-OZ OF 24.11.2004
TAX INCENTIVES FOR PARTICIPANTS OF REGIONAL INVESTMENT PROJECTS
Industries
Processing industries
Computer software development
Information technologies
Experimental developments
Agriculture
Pisciculture
The decision to include the project
into the register of RIP
participants is taken by the
Ministry of Investments and
Innovations of Moscow Region.
The register is held and managed
by the Federal Tax Service of
Russia
ARTICLE 26.21: Incentives for participants of RIP
TAX CODE OF THE RUSSIAN FEDERATION
LAW OF MOSCOW REGION NO. 151/2004-OZ OF 24.11.2004
TAX INCENTIVES FOR PARTICIPANTS OF REGIONAL INVESTMENT PROJECTS
Minimum amount of investment:
- 50 million roubles within 3 years from the date of
inclusion in the RIP register or in the period from 01.01.2016
to 01.01.2019
- 500 million roubles within 5 years from the date of
inclusion in the register of the RIP or in the period from
01.01. 2016 to 01.01.2021
The project income is at least 90%
of the organization's total revenues.
Application for inclusion in the RIP register
Investment declaration
Founding documents
Extract from the Unified State Register of Legal
Entities
A copy of the certificate of tax registration
CONDITIONS DOCUMENTS
ARTICLE 26.21: Incentives for participants of RIP
LAW OF MOSCOW REGION No. 151/2004-OZ of 24.11.2004
TAX INCENTIVES
Income tax:
10% till 01.01.2027
Property tax:
0% - for 4 years (from the date
of acceptance to accounting)
The amount of capital
investment is more than
50 mln roubles for 3 years
Income tax:
10% till 01.01.2029
Property tax:
0% - 0% - for 4 years (from the
date of acceptance to
accounting)
1,1% -from 5th to the 7th year
The amount of capital
investment is more than
500 mln roubles for 5 years
The amount of tax benefits can not exceed
the amount of capital investments in RIPARTICLE 26.21: Incentives for participants of RIP
SEZ «DUBNA»
Special economic zone of technical-innovative type
Address: Moscow Region, Dubna, str. Programmers, 4
Area: 187 hectares
TAX INCENTIVES
REGIONAL FEDERAL
0% - first 8 years
5% - from 9 to 14 year
13,5% - after 14 years0% - 5 years
TRANSPORTINCOME
3% - into the
federal budget0% - 10 years 0% - 5 years
INCOME PROPERTY LAND
www.dubna-oez.ru
SEZ «STUPINO KVADRAT»
Special economic zone of industrial-production type
Address: Moscow region, South, 73 km from MKAD, near the highway M-4 «DON»
Area: 360 hectares (1st phase)
TAX INCENTIVES
www.gdpquadrat.ru
0% -first 8 years
5% - from 9 to 14 year
13,5% - after 14 years0% - 5 years
TRANSPORTINCOME
3% - into the
federal budget0% - 10 years 0% - 5 years
INCOME PROPERTY LAND
REGIONAL FEDERAL
SEZ «ISTOK»
Special economic zone of technical-innovative type (Fryazino city)
141190, Moscow Region, Fryazino, str. Vokzalnaya, 2a
TAX INCENTIVES
0% -first 8 years
5% - from 9 to 14 year
13,5% - after 14 years0% - 5 years
TRANSPORTINCOME
3% - into the
federal budget0% - 10 years 0% - 5 years
INCOME PROPERTY LAND
www.istokoez.ru
REGIONAL FEDERAL
LAW OF MOSCOW REGION No. 27/2015-OZ of 18.03.2015
LAND PLOT PROVISION WITHOUT TENDERING
CONDITIONS DOCUMENTS
Registration in Moscow region
Conformity to priorities and purposes
outlined in the strategy of social and
economic development of Moscow region
and state programs of Moscow region
Increase in number of jobs
Increase in yearly tax revenue
Business plan and financial model
Constituent documents of the entity
initiating the project
Documents confirming the positive financial
and economic activities of the initiator
✔
LAW OF MOSCOW REGION No. 27/2015-OZ of 18.03.2015
LAND PLOT PROVISION WITHOUT TENDERING
Submission of document
set to the Administration
of the Governor of
Moscow region
Project is considered at
the panel meeting of
interagency committee
of Urban Council
Project is considered at
the meeting of the
Government of Moscow
region
Preliminary
consideration and
approval of project in
central executive
body
Project is
considered at the
Urban Council of
Moscow region
Project is forwarded
for endorsement by
the Governor of
Moscow region
COMPENSATION OF COSTS FOR CREATION OF OBJECTS OF ENGINEERING AND ROAD
INFRASTRUCTURE WHEN CREATING HOTEL COMPLEXES
Conditions
Correspondence of hotels to "three stars” category and above
OKVED 55.1
Put into operation in 2017 г
Investments of at least 50 mln rubles
Creation of at least 20 room numbers
15% is compensated
of total project value
80MLN RUBLES
maximum amount of
subsidyTerritorial location in priority locations
COMPENSATION OF EXPENSES FOR CREATION OF ENGINEERING AND ROAD
INFRASTRUCTURE WHEN CREATING HOTEL COMPLEXES
SUPPORT MEASURES CAN BE PROVIDED in:
Water supply/Wastewater
Power supply Gas supply, Heat supply
Local treatment facilities
Car roads
COMPENSATION OF EXPENSES FOR CREATION OF ENGINEERING AND ROAD INFRASTRUCTURE
WHEN CREATING HOTEL COMPLEXES
(from 2019)
Conditions
The correspondence of hotel to "three stars” category and above
OKVED 55.1
The project was launched no earlier than 2018
Investment not less than 200 mln roubles
Creation of at least 20 room numbers
Amount of subsidy up to
20% of total investment value
Territorial location in priority locations
INDUSTRIAL POLICY DEPARTMENT
MINISTRY OF INVESTMENTS AND INNOVATIONS
OF MOSCOW REGION
Head of the Department - Oleg Isaev,
Compensation of expenses for creation
of engineering infrastructure
Establishment of Industrial
Development Fund
Moscow Region Portal of industrial
enterprises cooperation
DECREE OF MOSCOW REGION GOVERNMENT № 788/39 dated 25.10.2016
Compensation of expenses for creation of engineering infrastructure
MLN RUBLES
maximum amount of
subsidy
REQUIREMENTS
Registration in Moscow region
Investment not less than 100 mln rubles
Creation of 30 high-productive jobs
Subsidy no more than 10% of the whole
project value
DECREE OF MOSCOW REGION GOVERNMENT № 788/39 dated 25.10.2016
Compensation of expenses for creation of engineering infrastructure
Water supply Electrification GasificationLocal treatment
facilities
SUPPORT MEASURES ARE PROVIDED TO:
Railwaysnon-public use
Road infrastructure
(car roads)
MOSCOW REGION INDUSTRY DEVELOPMENT FUND
Yearly rate 5% Term up to 5 years
Amount
from 20 to 100 mln
rubles
The project is aimed at the
development of new products,
technical re-equipment and the
establishment of production
Development
projects
Provides preferential loans in to 2 financing programs: «Development projects» and «Component products»
www.frpmo.ru
Rate 1% - first 3 years;
5% - remaining term
Loan term - no longer than
60 months
Amount
from 50 to 500 million
rubles
Loan up to
70% of project budget
Component
products
NEW PROGRAM OF FINANCING – «COMPONENT PRODUCTS»
The program is intended for projects aimed at the organization of production and / or modernization of
components for the interests of industries defined by the Government Decree № 719 dated 17.07.2015
www.frpmo.ru
PORTAL OF INDUSTRY COOPERATION OF MOSCOW REGION
www.prom.mosreg.ru
Search by produced / purchased
nomenclature
Search for procurement plans of state
corporations
Search by unique applications of
industrial enterprises
Search for industrial enterprises
by various criteria
Search for budget construction on the territory
of Moscow region
SUPPORT AND DEVELOPMENT OF ENTREPRENEURSHIP
DEPARTMENT
MINISTRY OF INVESTMENTS AND INNOVATIONS
OF MOSCOW REGION
Head of the Department - Ekaterina Shevatova,
SMEs support programmes
SMES SUPPORT
Decree of Moscow Region Government №186/9 dated 21.03.2017
Partial compensation of expenses on acquisition of equipment for the purpose of creating or
modernizing goods’ production (works, services to SME)
CONDITIONS RESTRICTIONS
Equipment intended for wholesale and retail trade by
SMEs, with the exception of vehicles intended for the
transportation of their own products
Equipment that was in operation for more than 5 years
Cars and aircraft
Subsidy is given to SMEs for acquisition of equipment for the
purpose of creating or modernizing goods’ production (works,
services)
Th amount of subsidy is not more than 10,0 million rubles for
one recipient of support
The amount of subsidy is not more than 50% of the actually
expenses per one SME entity
SMES SUPPORT
Decree of Moscow Region Government N 788/39 dated 25.10.2016
Partial compensation of SMEs’ expenses on payment of the first installment (advance
payment) upon concluding the equipment leasing contract
CONDITIONS RESTRICTIONS
Subsidy is given to SMEs on the first installment
(advance payment) upon concluding the equipment
leasing contract
The amount of subsidy is not more than 3 million
rubles for one recipient of support
The amount of subsidy is not more than 70% of the
actually paid installment (advance payment)
Equipment intended for wholesale and retail trade by
SMEs, with the exception of vehicles intended for the
transportation of their own products
Equipment that was in operation for more than 5 years
Cars and aircraft
SPECIAL TAXATION REGIMES FOR SMEs
Patent (PNS) and simplified (USN) taxation system
«Tax holidays»: tax rate 0% for individual entrepreneurs, registered for the first time, for 2 years for
PNS in 37 types of activities (industrial, social + from January 1, 2016 household services to
population) and for USN in 49 types of activities (industrial, social, scientific + from January 1, 2016
household services to population)
The incentive is provided in accordance with a written application
VALID TILL 31.12.2018
Simplified taxation system
Tax rate: income – costs = 10% (from 2009) for 39 types of activities
in the industrial, social and scientific spheres
(Law of Moscow Region of 12.02.2009 No. 9/2009-RL)
THREE-YEAR MORATORION ON PLANNING INSPECTIONS OF SMEs
FROM 1 JANUARY 2016 TO 31 DECEMBER 2018
EXCEPTIONS
Organizations in the following areas:
✓ social,
✓ health,
✓ education,
✓ heat supply,
✓ electric power industry, energy saving
Inspections are conducted 2 or more times in 3 years.
Organizations and individual entrepreneurs with
violations that were discovered during inspections in
previous years
Organizations and individual entrepreneurs can
apply for exclusion from the annual plan of
inspections, if they are in such a list
SME SUPPORT
MOSCOW REGION GUARANTEE FUND
Provision of guarantees on loan agreements and bank guarantee agreements
CONDITIONS REQUIREMENTS
✓ SMEs in Moscow Region, more than 3 months old;
✓ Without tax debts;
✓ With its own collateral in the amount of at least 50%
Prohibited activities:
✓ Production and sale of excisable goods;
✓ Gambling business, pawnshops;
✓ Extraction and sale of natural resources
according to loan agreements:
✓ up to 50% of the loan amount;
✓ for a period of up to 5 years (trade - 18 months);
✓ maximum amount is 42 million rubles;
✓ Fund’s remuneration 0-2% per annum of the
guarantee amount
according to bank agreements (44 и 223-FL)
✓ up to 50% of the guarantee amount;
✓ for a period of up to 3 years;
✓ maximum amount is 30 million rubles;
✓ Fund's remuneration 1% per annum of the
guarantee amount
www.mosreg-garant.ru
+7 (495) 730-50-52
MOSCOW REGIONAL FUND FOR SME MICROFINANCE DEVELOPMENT
Provision of micro-loans, including to businessmen-begginers
Micro-loans
Up to 1 mln rubles, term up to 3 years
(from April 2016 – up to 3 mln rubles)
Yearly rate – from 8% to 13%
(industrial production - up to 10.4%)
Term of consideration up to 10 days
Wide range of provision (pledge)
Flexible repayment schedule (deferral)
www.mofmicro.ru
+7 (495) 730-50-76
JSC «CORPORATION OF SME» TOGETHER WITH
THE MOSCOW REGIONAL GUARANTEE FUND
Providing a guarantee as collateral for a loan in a commercial bank
GUARANTEE
Up to 70% of the loan amount
(for loans more than 42 mln rubles.)
Compensation for guarantee
1-1.25% per annum of the guarantee amount
The company's revenue is not more than
2 bln rubles, staff not more than 250 people
www.corpmsp.ru
JSC «CORPORATION OF SMEs»
Providing a guarantee for the purpose of obtaining a loan at a partner bank for reduced rate
GUARANTEE
Loan from 10 mln to 1 bln rubles
Loan rate:
9.6% for medium-sized businesses
10.6% for small businesses
Preferential funding
not more than 3 years
www.corpmsp.ru
MOSCOW REGION DEVELOPMENT CORPORATION
Investments attraction, support of investment projects’ implementation, investment infrastructure development
Acts as a «single window»
for manufacturing
companies, minimizing risks,
saving investor’s time
Provision of industry analytics,
investor consultation on state
support measures
Selection of a site for project
implementation
(industrial park, special
economic zone, land plot in
municipal or state ownership,
private land plot)
Creation and development
of industrial parks,
scientific clusters, special
economic zones
www.mosregco.ru
+7 (495) 280-79-84
MINISTRY OF INVESTMENTS AND INNOVATIONS
OF MOSCOW REGION
