Special administrative regions: financial aspects of functioning
Sinenko O.A.1, Voronko V.E.1
1 Дальневосточный федеральный университет, Russia
Научное издание / монография

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Рецензенты:
Неяскина Елена Вячеславовна - зав. кафедрой экономики Морского государственного университета им. адм. Г.И. Невельского, кандидат экономических наук, доцент
Останин Владимир Анатольевич - профессор кафедры экономической теории и мировой экономики Владивостокского филиала Российской таможенной академии, доктор экономических наук, профессор
Abstract:
The monograph is devoted to the study of the functioning of special administrative districts, the identification and analysis of gaps and risks of functioning, the assessment of factors affecting the number of residents in jurisdictions, as well as the development of proposals to improve the model of financial regulation of the ATS in the Russian Federation. The object of the study is special administrative districts. The purpose of the monograph is to develop proposals for improving the model of financial regulation of ATS in Russia. The paper provides a comparative analysis of the development and formation of domestic jurisdictions, as well as in a number of territories of the Asia–Pacific region - Hong Kong, Macau and Singapore. Based on the results of a comparative analysis of the conditions for the implementation of the activities of jurisdictions, gaps in the conditions of registration of companies and taxation systems have been identified and justified. The use of the established functional currency in the Russian Federation – the Russian ruble, without the possibility of choosing another currency for the formation of mandatory reporting under IFRS, leads to exchange rate differences. Residents of the SAR become artificially profitable or unprofitable companies. The tax risk, which is expressed in the taxation of exchange rate differences, is one of the problems of transition to the ATS and entails not only the appearance of a negative financial result for residents, as well as the underpayment of taxes to the budget. Thus, the amounts of corporate income tax paid by international holding companies are calculated to reduce the tax base for this tax in future periods, since the financial result of the companies is negative. Based on the results of the study, proposals have been developed to improve the model of financial regulation of ATS in the Russian Federation. In order to eliminate gaps in the conditions of activity, the work justifies the permission to redomicile to new foreign and Russian legal entities established after 01.01.2018 or to register a new foreign and Russian legal entity that has not previously carried out activities. The key issue of increasing the competitiveness of the SAR of the Russian Federation is the competitive conditions of taxation of residents, in particular, the possibility of exemption from taxation on corporate income tax exchange differences, the exclusion of the terms of application of preferential tax rates, as well as certain criteria, for example, the share in the capital, the period of ownership of shares, the share of shares - real estate; reduction of the tax rate for dividends to foreign persons from 5% to 0% for companies that have become MHC. In addition, it is proposed to consider the possibility of preferential taxation not only for resident shipowners registered in the RRS and owners of aircraft registered in the GRGVS, but also for other types of activities if they have the status of an international holding company.
Keywords: special administrative regions, taxation, international companies, residents, jurisdiction, redomicilation, financial risks, financial state regulation
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