Reference:
Ilyina, S. A..
Tax Incentives of Innovation Activity
of Small- and Medium-Sized Enterprises
// Taxes and Taxation. – 2016. – ¹ 9.
– P. 652-667.
DOI: 10.7256/1812-8688.2016.9.20225.
rubric Àêòóàëüíûé âîïðîñ
DOI: 10.7256/1812-8688.2016.9.20225
Read the article
Review: Experience of many developed countries demonstrate that tax incentives are indeed effective measures of the state
support of innovative small- and medium-sized enterprises which activity contributes to the effective innovative development
of the country’s economy. The object of the research is the tax incentive tools of innovation activity performed by small- and
medium-sized Russian enterprises. The subject of the research is the performance evaluation of tax support of innovation
small- and medium-sized enterprises. The purpose of the present research is to systematize existing tax privileges in relation
to innovation activity of small- and medium-sized enterprises, their performance evaluation and description of the primary
areas of legislative improvement. Within the framework of the present research, the author has used the methods of data
analysis and comparison to deϔine and systematize tax incentive tools of innovation activity of small- and medium-sized
enterprises in Russia. As a result of the research, the author has made a conclusion that Russia uses a wide range of tax
incentive tools, however, there are many tax privileges that either do not cover significant groups of innovation small- and
medium-sized enterprises or are too unattractive for them. The author also offers her recommendations on how to amend
Russian laws in order to increase efficiency of state support measures in the sphere of tax incentives.
Keywords: tax privileges, tax preferences, tax incentive tools, state support, small-sized enterprises, medium-sized
enterprises, small business enterprises, innovation enterprises, innovation activity, innovations.
References:
European Commission (2015), SME taxation in Europe: An empirical study of applied corporate
income taxation for SMEs compared to large enterprises, available at: http://ec.europa.eu/
DocsRoom/documents/11373/attachments/1/translations/en/renditions/pdf. – (Data obrashcheniya:
30.08.2016).
European Commission (2014), A Study on R&D Tax Incentives: Final report, available at: http://
ec.europa.eu/futurium/en/system/files/ged/28-taxud-study_on_rnd_tax_incentives_-_2014.pdf. – (Data
obrashcheniya: 30.08.2016).
European Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro,
small and medium-sized enterprises, Official Journal of the European Union L 124, p. 36-41, of 20 May
2003, available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2003:124:0036:0041:
EN:PDF. – (Data obrashcheniya: 30.08.2016).
Gokhberg, L. M. Nalogovaya podderzhka nauki i innovatsii: spros i eff ekty / L. M. Gokhberg, G. A. Kitova,
V. A. Rud’ // Forsait. – 2014. – T. 8, ¹3. – S. 18-41.
Kosov, M. E. Spetsial’nyi nalogovyi rezhim i innovatsionnaya deyatel’nost’ malogo biznesa / M. E. Kosov,
E. V. Yagudina // Mezhdunarodnyi bukhgalterskii uchet. – 2013. – ¹1. – S. 38-42.
Mitrofanova, I. A. Modernizatsiya mekhanizma nalogovogo regulirovaniya i stimulirovaniya innovatsionnoi
deyatel’nosti v RF / I. A. Mitrofanova // Nalogi i finansovoe pravo. – 2014.-¹4. – S. 98-106.
Nikulina, O. V. Sovershenstvovanie nalogovogo stimulirovaniya malogo innovat sionnogo
predprinimatel’stva v Rossii i za rubezhom / O. V. Nikulina, E. S. Manuilova // Vestnik Volgogradskogo
gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya. – 2016.-¹2 (35). – S. 71-82.
Sitnikova, M. A. Perspektivy nalogovogo stimulirovaniya razvitiya predpriyatii malogo i srednego
biznesa / M. A. Sitnikova, N. P. Plaksenko // Ekonomika i predprinimatel’stvo. – 2015. – ¹11-1 (64-1).
– S. 941-944.
Soboleva, G. V. Eff ektivnost’ nalogovykh l’got v stimulirovanii innovatsionnoi deyatel’nosti / G. V. Soboleva,
V. S. Yakovleva // Ekonomika. Nalogi. Pravo. – 2014. – ¹3. – S. 84-88.
Il’ina, S. A. Faktory, vliyayushchie na protsess kommertsializatsii innovatsii na malykh i srednikh
predpriyatiyakh v Rossii / S. A. Il’ina // Internet-zhurnal «NAUKOVEDENIE». – T. 8, ¹4 (2016). – URL:
http://naukovedenie.ru/PDF/88EVN416.pdf. – (Data obrashcheniya: 30.08.2016).
Federal’nyi zakon ot 28 sentyabrya 2010 g. N 244-FZ (red. ot 03.07.2016) «Ob innovatsionnom tsentre
«Skolkovo» // SZ RF. – 2010. – ¹40. – St. 4970.
Federal’nyi zakon ot 24 iyulya 2009 g. N 212-FZ (red. ot 03.07.2016) «O strakhovykh vznosakh v Pensionnyi
fond Rossiiskoi Federatsii, Fond sotsial’nogo strakhovaniya Rossiiskoi Federatsii, Federal’nyi fond
obyazatel’nogo meditsinskogo strakhovaniya» // SZ RF. – 2009. – ¹30. – St. 3738.
Nalogovyi kodeks Rossiiskoi Federatsii. Chast’ vtoraya ot 5 avgusta 2000 g. ¹117-FZ (red. ot 03.07.2016)
// SZ RF. – 2000. – ¹32. – St. 3340.
Federal’nyi zakon ot 22 iyulya 2005 g. N 116-FZ (red. ot 03.07.2016) «Ob osobykh ekonomicheskikh
zonakh v Rossiiskoi Federatsii» // SZ RF. – 2005. – ¹30 (Ch. II). – St. 3127.
Postanovlenie Pravitel’stva RF ot 21 dekabrya 2005 g. ¹781 «O sozdanii na territorii g. Dubny
(Moskovskaya oblast’) osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005.
– ¹52 (Ch. III). – St. 5744.
Postanovlenie Pravitel’stva RF ot 21 dekabrya 2005 g. ¹780 «O sozdanii na territorii g. Sankt-Peterburga
osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹52 (Ch. III). – St.
5743.
Postanovlenie Pravitel’stva RF ot 21 dekabrya 2005 g. ¹779 «O sozdanii na territorii g. Moskvy osoboi
ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹52 (Ch. III). – St. 5742.
Postanovlenie Pravitel’stva RF ot 21 dekabrya 2005 g. ¹783 «O sozdanii na territorii g. Tomska osoboi
ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹52 (Ch. III). – St. 5746.
Postanovlenie Pravitel’stva RF ot 1 noyabrya 2012 g. ¹1131 «O sozdanii na territoriyakh
Verkhneuslonskogo i Laishevskogo munitsipal’nykh raionov Respubliki Tatarstan osoboi ekonomicheskoi
zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2012. – ¹45. – St. 6267.
Postanovlenie Pravitel’stva RF ot 31 dekabrya 2015 g. ¹1538 «O sozdanii na territorii gorodskogo
okruga Fryazino Moskovskoi oblasti osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» //
SZ RF. – 2016. – ¹2 (Ch. I). – St. 407.
Federal’nyi zakon ot 29 dekabrya 2014 g. ¹473-FZ (red. ot 03.07.2016) «O territoriyakh operezhayushchego
sotsial’no-ekonomicheskogo razvitiya v Rossiiskoi Federatsii» // SZ RF. – 2015. – ¹1 (Ch. I). – St. 26.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹875 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Belogorsk» // SZ RF. – 2015. – ¹35. – St. 4993.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹879 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Priamurskaya» // SZ RF. – 2015. – ¹35. – St. 4997.
Postanovlenie Pravitel’stva RF ot 26 fevralya 2016 g. ¹135 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Usol’e-Sibirskoe» // SZ RF. – 2016. – ¹10. – St. 1409.
Postanovlenie Pravitel’stva RF ot 7 iyulya 2016 g. ¹641 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Yurga» // SZ RF. – 2016. – ¹29. – St. 4819.
Postanovlenie Pravitel’stva RF ot 28 yanvarya 2016 g. ¹45 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Gukovo» // SZ RF. – 2016. – ¹6. – St. 841.
Postanovlenie Pravitel’stva RF ot 17 marta 2016 g. ¹200 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Gornyi vozdukh» // SZ RF. – 2016. – ¹12. – St. 1677.
Postanovlenie Pravitel’stva RF ot 17 marta 2016 g. ¹201 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Yuzhnaya» // SZ RF. – 2016. – ¹12. – St. 1678.
Postanovlenie Pravitel’stva RF ot 16 iyulya 2016 g. ¹675 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Krasnokamensk» // SZ RF. – 2016. – ¹30. – St. 4917.
Postanovlenie Pravitel’stva RF ot 28 avgusta 2015 g. ¹899 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Kamchatka» // SZ RF. – 2015. – ¹36. – St. 5039.
Postanovlenie Pravitel’stva RF ot 28 yanvarya 2016 g. ¹43 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Bol’shoi Kamen’» // SZ RF. – 2016. – ¹6. – St. 839.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹878 (red. ot 01.04.2016) «O Sozdanii territorii
operezhayushchego sotsial’no-ekonomicheskogo razvitiya «Mikhailovskii» // SZ RF. – 2015. – ¹35.
– St. 4996.
Postanovlenie Pravitel’stva RF ot 25 iyunya 2015 ¹629 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Nadezhdinskaya» // SZ RF. – 2015. – ¹27. – St. 4065.
Postanovlenie Pravitel’stva RF ot 25 iyunya 2015 g. ¹628 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Komsomol’sk» // SZ RF. – 2015. – ¹27. – St. 4064.
Postanovlenie Pravitel’stva RF 25 iyunya 2015 g. ¹630 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Khabarovsk» // SZ RF. – 2015. – ¹27. – St. 4066.
Postanovlenie Pravitel’stva RF ot 28 yanvarya 2016 g. ¹44 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Naberezhnye Chelny» // SZ RF. – 2016. – ¹6. – St. 840.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹877 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Industrial’nyi park «Kangalassy» // SZ RF. – 2015. – ¹35. – St.
4995.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹876 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Beringovskii» // SZ RF. – 2015. – ¹35. – St. 4994.
Postanovlenie Pravitel’stva RF ot 6 noyabrya 2007 g. ¹758 (red. ot 28.09.2015) «O gosudarstvennoi
akkreditatsii organizatsii, osushchestvlyayushchikh deyatel’nost’ v oblasti informatsionnykh tekhnologii»
// SZ RF. – 2007. – ¹46. – St. 5597.
Postanovlenie Pravitel’stva RF ot 4 marta 2011 g. ¹146 (red. ot 12.12.2013) «O vedenii reestra ucheta
uvedomlenii o sozdanii khozyaistvennykh obshchestv i khozyaistvennykh partnerstv, sozdannykh
byudzhetnymi nauchnymi i avtonomnymi nauchnymi uchrezhdeniyami libo obrazovatel’nymi
organizatsiyami vysshego obrazovaniya, yavlyayushchimisya byudzhetnymi ili avtonomnymi
uchrezhdeniyami, i poryadke ego peredachi v organy kontrolya za uplatoi strakhovykh vznosov» // SZ
RF. – 2011. – ¹10. – St. 1416.
Kontur-Fokus – veb-servis dlya bystroi proverki kontragentov [Sait]. – URL: https://focus.kontur.ru/.
– (Data obrashcheniya: 01.08.2016).
Verkhovskaya, O. R. Natsional’nyi otchet «Global’nyi monitoring predprinimatel’stva. Rossiya 2013» /
O. R. Verkhovskaya, M. V. Dorokhina, A. V. Sergeeva. – SPb.: Institut «Vysshaya shkola menedzhmenta»,
2014. – 64 s. – URL: http://www.gsom.spbu.ru/images/cms/data/faculty/gem_2013_final20_all.pdf.
– (Data obrashcheniya: 30.08.2016).
Netherlands Enterprise Agency. – URL: http://english.rvo.nl/. – (Data obrashcheniya: 30.08.2016).
References (transliteration):
European Commission (2015), SME taxation in Europe: An empirical study of applied corporate
income taxation for SMEs compared to large enterprises, available at: http://ec.europa.eu/
DocsRoom/documents/11373/attachments/1/translations/en/renditions/pdf. – (Data obrashcheniya:
30.08.2016).
European Commission (2014), A Study on R&D Tax Incentives: Final report, available at: http://
ec.europa.eu/futurium/en/system/files/ged/28-taxud-study_on_rnd_tax_incentives_-_2014.pdf. – (Data
obrashcheniya: 30.08.2016).
European Commission Recommendation 2003/361/EC of 6 May 2003 concerning the definition of micro,
small and medium-sized enterprises, Official Journal of the European Union L 124, p. 36-41, of 20 May
2003, available at: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2003:124:0036:0041:
EN:PDF. – (Data obrashcheniya: 30.08.2016).
Gokhberg, L. M. Nalogovaya podderzhka nauki i innovatsii: spros i eff ekty / L. M. Gokhberg, G. A. Kitova,
V. A. Rud’ // Forsait. – 2014. – T. 8, ¹3. – S. 18-41.
Kosov, M. E. Spetsial’nyi nalogovyi rezhim i innovatsionnaya deyatel’nost’ malogo biznesa / M. E. Kosov,
E. V. Yagudina // Mezhdunarodnyi bukhgalterskii uchet. – 2013. – ¹1. – S. 38-42.
Mitrofanova, I. A. Modernizatsiya mekhanizma nalogovogo regulirovaniya i stimulirovaniya innovatsionnoi
deyatel’nosti v RF / I. A. Mitrofanova // Nalogi i finansovoe pravo. – 2014.-¹4. – S. 98-106.
Nikulina, O. V. Sovershenstvovanie nalogovogo stimulirovaniya malogo innovat sionnogo
predprinimatel’stva v Rossii i za rubezhom / O. V. Nikulina, E. S. Manuilova // Vestnik Volgogradskogo
gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya. – 2016.-¹2 (35). – S. 71-82.
Sitnikova, M. A. Perspektivy nalogovogo stimulirovaniya razvitiya predpriyatii malogo i srednego
biznesa / M. A. Sitnikova, N. P. Plaksenko // Ekonomika i predprinimatel’stvo. – 2015. – ¹11-1 (64-1).
– S. 941-944.
Soboleva, G. V. Eff ektivnost’ nalogovykh l’got v stimulirovanii innovatsionnoi deyatel’nosti / G. V. Soboleva,
V. S. Yakovleva // Ekonomika. Nalogi. Pravo. – 2014. – ¹3. – S. 84-88.
Il’ina, S. A. Faktory, vliyayushchie na protsess kommertsializatsii innovatsii na malykh i srednikh
predpriyatiyakh v Rossii / S. A. Il’ina // Internet-zhurnal «NAUKOVEDENIE». – T. 8, ¹4 (2016). – URL:
http://naukovedenie.ru/PDF/88EVN416.pdf. – (Data obrashcheniya: 30.08.2016).
Federal’nyi zakon ot 28 sentyabrya 2010 g. N 244-FZ (red. ot 03.07.2016) «Ob innovatsionnom tsentre
«Skolkovo» // SZ RF. – 2010. – ¹40. – St. 4970.
Federal’nyi zakon ot 24 iyulya 2009 g. N 212-FZ (red. ot 03.07.2016) «O strakhovykh vznosakh v Pensionnyi
fond Rossiiskoi Federatsii, Fond sotsial’nogo strakhovaniya Rossiiskoi Federatsii, Federal’nyi fond
obyazatel’nogo meditsinskogo strakhovaniya» // SZ RF. – 2009. – ¹30. – St. 3738.
Nalogovyi kodeks Rossiiskoi Federatsii. Chast’ vtoraya ot 5 avgusta 2000 g. ¹117-FZ (red. ot 03.07.2016)
// SZ RF. – 2000. – ¹32. – St. 3340.
Federal’nyi zakon ot 22 iyulya 2005 g. N 116-FZ (red. ot 03.07.2016) «Ob osobykh ekonomicheskikh
zonakh v Rossiiskoi Federatsii» // SZ RF. – 2005. – ¹30 (Ch. II). – St. 3127.
Postanovlenie Pravitel’stva RF ot 21 dekabrya 2005 g. ¹781 «O sozdanii na territorii g. Dubny
(Moskovskaya oblast’) osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005.
– ¹52 (Ch. III). – St. 5744.
Postanovlenie Pravitel’stva RF ot 21 dekabrya 2005 g. ¹780 «O sozdanii na territorii g. Sankt-Peterburga
osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹52 (Ch. III). – St.
5743.
Postanovlenie Pravitel’stva RF ot 21 dekabrya 2005 g. ¹779 «O sozdanii na territorii g. Moskvy osoboi
ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹52 (Ch. III). – St. 5742.
Postanovlenie Pravitel’stva RF ot 21 dekabrya 2005 g. ¹783 «O sozdanii na territorii g. Tomska osoboi
ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2005. – ¹52 (Ch. III). – St. 5746.
Postanovlenie Pravitel’stva RF ot 1 noyabrya 2012 g. ¹1131 «O sozdanii na territoriyakh
Verkhneuslonskogo i Laishevskogo munitsipal’nykh raionov Respubliki Tatarstan osoboi ekonomicheskoi
zony tekhniko-vnedrencheskogo tipa» // SZ RF. – 2012. – ¹45. – St. 6267.
Postanovlenie Pravitel’stva RF ot 31 dekabrya 2015 g. ¹1538 «O sozdanii na territorii gorodskogo
okruga Fryazino Moskovskoi oblasti osoboi ekonomicheskoi zony tekhniko-vnedrencheskogo tipa» //
SZ RF. – 2016. – ¹2 (Ch. I). – St. 407.
Federal’nyi zakon ot 29 dekabrya 2014 g. ¹473-FZ (red. ot 03.07.2016) «O territoriyakh operezhayushchego
sotsial’no-ekonomicheskogo razvitiya v Rossiiskoi Federatsii» // SZ RF. – 2015. – ¹1 (Ch. I). – St. 26.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹875 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Belogorsk» // SZ RF. – 2015. – ¹35. – St. 4993.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹879 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Priamurskaya» // SZ RF. – 2015. – ¹35. – St. 4997.
Postanovlenie Pravitel’stva RF ot 26 fevralya 2016 g. ¹135 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Usol’e-Sibirskoe» // SZ RF. – 2016. – ¹10. – St. 1409.
Postanovlenie Pravitel’stva RF ot 7 iyulya 2016 g. ¹641 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Yurga» // SZ RF. – 2016. – ¹29. – St. 4819.
Postanovlenie Pravitel’stva RF ot 28 yanvarya 2016 g. ¹45 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Gukovo» // SZ RF. – 2016. – ¹6. – St. 841.
Postanovlenie Pravitel’stva RF ot 17 marta 2016 g. ¹200 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Gornyi vozdukh» // SZ RF. – 2016. – ¹12. – St. 1677.
Postanovlenie Pravitel’stva RF ot 17 marta 2016 g. ¹201 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Yuzhnaya» // SZ RF. – 2016. – ¹12. – St. 1678.
Postanovlenie Pravitel’stva RF ot 16 iyulya 2016 g. ¹675 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Krasnokamensk» // SZ RF. – 2016. – ¹30. – St. 4917.
Postanovlenie Pravitel’stva RF ot 28 avgusta 2015 g. ¹899 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Kamchatka» // SZ RF. – 2015. – ¹36. – St. 5039.
Postanovlenie Pravitel’stva RF ot 28 yanvarya 2016 g. ¹43 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Bol’shoi Kamen’» // SZ RF. – 2016. – ¹6. – St. 839.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹878 (red. ot 01.04.2016) «O Sozdanii territorii
operezhayushchego sotsial’no-ekonomicheskogo razvitiya «Mikhailovskii» // SZ RF. – 2015. – ¹35.
– St. 4996.
Postanovlenie Pravitel’stva RF ot 25 iyunya 2015 ¹629 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Nadezhdinskaya» // SZ RF. – 2015. – ¹27. – St. 4065.
Postanovlenie Pravitel’stva RF ot 25 iyunya 2015 g. ¹628 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Komsomol’sk» // SZ RF. – 2015. – ¹27. – St. 4064.
Postanovlenie Pravitel’stva RF 25 iyunya 2015 g. ¹630 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Khabarovsk» // SZ RF. – 2015. – ¹27. – St. 4066.
Postanovlenie Pravitel’stva RF ot 28 yanvarya 2016 g. ¹44 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Naberezhnye Chelny» // SZ RF. – 2016. – ¹6. – St. 840.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹877 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Industrial’nyi park «Kangalassy» // SZ RF. – 2015. – ¹35. – St.
4995.
Postanovlenie Pravitel’stva RF ot 21 avgusta 2015 g. ¹876 «O Sozdanii territorii operezhayushchego
sotsial’no-ekonomicheskogo razvitiya «Beringovskii» // SZ RF. – 2015. – ¹35. – St. 4994.
Postanovlenie Pravitel’stva RF ot 6 noyabrya 2007 g. ¹758 (red. ot 28.09.2015) «O gosudarstvennoi
akkreditatsii organizatsii, osushchestvlyayushchikh deyatel’nost’ v oblasti informatsionnykh tekhnologii»
// SZ RF. – 2007. – ¹46. – St. 5597.
Postanovlenie Pravitel’stva RF ot 4 marta 2011 g. ¹146 (red. ot 12.12.2013) «O vedenii reestra ucheta
uvedomlenii o sozdanii khozyaistvennykh obshchestv i khozyaistvennykh partnerstv, sozdannykh
byudzhetnymi nauchnymi i avtonomnymi nauchnymi uchrezhdeniyami libo obrazovatel’nymi
organizatsiyami vysshego obrazovaniya, yavlyayushchimisya byudzhetnymi ili avtonomnymi
uchrezhdeniyami, i poryadke ego peredachi v organy kontrolya za uplatoi strakhovykh vznosov» // SZ
RF. – 2011. – ¹10. – St. 1416.
Kontur-Fokus – veb-servis dlya bystroi proverki kontragentov [Sait]. – URL: https://focus.kontur.ru/.
– (Data obrashcheniya: 01.08.2016).
Verkhovskaya, O. R. Natsional’nyi otchet «Global’nyi monitoring predprinimatel’stva. Rossiya 2013» /
O. R. Verkhovskaya, M. V. Dorokhina, A. V. Sergeeva. – SPb.: Institut «Vysshaya shkola menedzhmenta»,
2014. – 64 s. – URL: http://www.gsom.spbu.ru/images/cms/data/faculty/gem_2013_final20_all.pdf.
– (Data obrashcheniya: 30.08.2016).
Netherlands Enterprise Agency. – URL: http://english.rvo.nl/. – (Data obrashcheniya: 30.08.2016).
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
© 1998 – 2019 Nota Bene. Publishing Technologies. NB-Media Ltd.
Eng
