РАСШИРЕНИЕ ВОЗМОЖНОСТЕЙ ПОЭТАПНОЙ ЛОКАЛИЗАЦИИ ПРОИЗВОДСТВА В РАМКАХ ОСУЩЕСТВЛЕНИЯ ПРЯМЫХ ИНОСТРАННЫХ ИНВЕСТИЦИЙ (ПИИ) В РФ

Abstract:
The practice of localization of production in Russia shows, that the existing instruments of its motivation, such as special investment contract (SPIK) 1.0 and 2.0, are not enough for increasing scale of this process. Firstly, achieving of rather strict criteria of localization is hard even for large companies. Secondly, necessary preliminary condition of signing SPIK 2.0 agreement with foreign investors, needed for step-by-step process, is required 30% initial entry localization. Under conditions of deterioration of investment climate in Russia, achieving of 30% localization of production by foreign investors must be motivated. One of the instruments of such motivation is the privilege tax regime in special and free economic zones (SEZ and FEZ) of Russia. But this issue isn’t concerned in the existing sources of literature. The goal of this research is discovering new possibilities for step-by-step localization of production during implementing foreign direct investment (FDI) in frames of the privilege tax regime (SEZ and FEZ) in Russia. This research is based on the following methods of: comparative analysis of tax privileges in SEZ and FEZ of Russia, as well as their sectoral differentiation; functional and cost analysis of contribution of stages of localization of production in the whole result; direct proportion while forming the matrixes of differentiation of privileges for income tax for residents of SEZ and FEZ of Russia. The conceptual basis of differentiation of income tax rate and its terms in frames of SEZ and FEZ of Russia, taking into account stages of localization of production and sectoral priorities, are elaborated. These basis include formula (1) for calculating shares of stages of localization of production, grounded on the results of using the method of functional and cost analysis, as well as the samples of matrixes of differentiation of privileges for income tax rate and its terms in SEZ and FEZ of Russia, taking into account stages of localization of production and sectoral priorities. The factors, influencing on duration of stages of localization of production, as well as their key parameters, are systematized. The necessity of elaboration of sectoral norms of duration of stages of localization of production is indicated. Implementing the elaborated conceptual basis will increase foreign investor’s motivation for localization of production in Russia.