Налоговое стимулирование расходов предприятий на НИОКР: особенности и проблемы регулирования

The subject of the research is a corporate income tax regime of tax accounting of intangible assets and R&D spending. The working hypothesis is that realization of the regulative potential of tax policy in relation to stimulating R&D activity and creation of intangibles assets shall be streamlined and adapted to increase the effectiveness of innovations. Authors suggest that the key tax policy goal of the mechanism is the widening of the volumes of commercialized R&D results and intangibles, lowering the tax risks, and increasing the legal certainty. The aim of this research is formulation of tax policy proposals for subsequent reforming this mechanism of direct taxation of transactions related with R&D.To achieve the aim of the research the following research approach was employed by the authors. As a first step authors present a literature review on the issue. As a second step authors are performing the analysis of current rules related to tax accounting of R&D costs and intangibles in accordance with Tax Code of Russian Federation. As a third step authors delineate the barriers and legal obstacles in the performance of tax incentives for R&D by reviewing the judicial cases and analytical reports on the issue. Finally, authors formulate their tax policy proposals for the subsequent tax reforms in relation to tax accounting of R&D.The results and the scope of the study. Author’s working hypothesis is based on the idea that the effective application of tax policy instruments can contribute to success of the jurisdiction in winning in global tax competition game. This is particularly important in context of digitalization and for attracting investments and parts of activities of multinational enterprises to the territory of the state. Intangible assets and key people which coordinate the processes of the creation of intangibles can be regarded as the crucial value-added factors in the modern economy where technological MNEs are increasingly dominating. Countries compete internationally for these talented people and favorable and certain tax regime can positively impact on MNE decisions to make a profit center in any jurisdiction, while tax uncertainty can negatively impact this decision.Conclusions. One of the key results of this research is that R&D tax incentives in Russia remain rather unpopular instrument in corporate practice. Authors explain this with the existing legal barriers and legal uncertainty. This uncertainty leads to tax risks for taxpayers which impacts their decisions for using the incentives. Review of judicial cases related to tax accounting of R&D costs when calculating corporate income tax base showed that there are many different areas of disputes between taxpayers and tax authorities. It is important to note that some of this uncertainty is already addressed in recent amendments to Article 262 of Tax Code. Authors propose to reduce uncertainty by extending the scope of R&D tax incentives to all types of R&D activity. The goal of the research is therefore can be considered as achieved.Рассматривается вопрос о целесообразности внесения изменений в действующее законодательство о налогах и сборах в части налогообложения операций, связанных с осуществлением НИОКР, а также с реализацией и использованием нематериальных активов. Отдельное внимание уделяется факторам, препятствующим развитию инновационной активности компаний в России. Выявляются особенности предоставления отдельных льгот по налогу на прибыль организаций, уменьшающих сумму налогового обязательства ввиду осуществления расходов на НИОКР. Обобщение и анализ судебной практики по вопросам, связанным с применением таких льгот, позволили сделать вывод о наличии правовой неопределенности при использовании налогоплательщиками отдельных стимулов к расходам на НИОКР и возникающих в этой связи рисках, обусловленных, в частности, узким периметром охвата понижающего сумму налога на прибыль организаций коэффициента в размере 1,5, что также объясняет непопулярность данного механизма

Oxidation of graphene on metals

We use low-energy electron microscopy to investigate how graphene is removed from Ru(0001) and Ir(111) by reaction with oxygen. We find two mechanisms on Ru(0001). At short times, oxygen reacts with carbon monomers on the surrounding Ru surface, decreasing their concentration below the equilibrium value. This undersaturation causes a flux of carbon from graphene to the monomer gas. In this initial mechanism, graphene is etched at a rate that is given precisely by the same non-linear dependence on carbon monomer concentration that governs growth. Thus, during both growth and etching, carbon attaches and detaches to graphene as clusters of several carbon atoms. At later times, etching accelerates. We present evidence that this process involves intercalated oxygen, which destabilizes graphene. On Ir, this mechanism creates observable holes. It also occurs mostly quickly near wrinkles in the graphene islands, depends on the orientation of the graphene with respect to the Ir substrate, and, in contrast to the first mechanism, can increase the density of carbon monomers. We also observe that both layers of bilayer graphene islands on Ir etch together, not sequentially.Comment: 15 pages, 10 figures. Manuscript revised to improve discussion, following referee comments. Accepted for publication in Journal of Physical Chemistry C, Feb. 11, 201

Phase field theory of polycrystalline solidification in three dimensions

A phase field theory of polycrystalline solidification is presented that is able to describe the nucleation and growth of anisotropic particles with different crystallographic orientation in three dimensions. As opposed with the two-dimensional case, where a single orientation field suffices, in three dimensions, minimum three fields are needed. The free energy of grain boundaries is assumed to be proportional to the angular difference between the adjacent crystals expressed here in terms of the differences of the four symmetric Euler parameters. The equations of motion for these fields are obtained from variational principles. Illustrative calculations are performed for polycrystalline solidification with dendritic, needle and spherulitic growth morphologies.Comment: 7 pages, 4 figures, submitted to Europhysics Letters on 14th February, 200

Electronic and Geometric Corrugation of Periodically Rippled, Self-nanostructured Graphene Epitaxially Grown on Ru(0001)

Graphene epitaxially grown on Ru(0001) displays a remarkably ordered pattern of hills and valleys in Scanning Tunneling Microscopy (STM) images. To which extent the observed "ripples" are structural or electronic in origin have been much disputed recently. A combination of ultrahigh resolution STM images and Helium Atom diffraction data shows that i) the graphene lattice is rotated with respect to the lattice of Ru and ii) the structural corrugation as determined from He diffraction is substantially smaller (0.015 nm) than predicted (0.15 nm) or reported from X-Ray Diffraction or Low Energy Electron Diffraction. The electronic corrugation, on the contrary, is strong enough to invert the contrast between hills and valleys above +2.6 V as new, spatially localized electronic states enter the energy window of the STM. The large electronic corrugation results in a nanostructured periodic landscape of electron and holes pockets.Comment: 16 pages, 6 figure

In situ observation of stress relaxation in epitaxial graphene

Upon cooling, branched line defects develop in epitaxial graphene grown at high temperature on Pt(111) and Ir(111). Using atomically resolved scanning tunneling microscopy we demonstrate that these defects are wrinkles in the graphene layer, i.e. stripes of partially delaminated graphene. With low energy electron microscopy (LEEM) we investigate the wrinkling phenomenon in situ. Upon temperature cycling we observe hysteresis in the appearance and disappearance of the wrinkles. Simultaneously with wrinkle formation a change in bright field imaging intensity of adjacent areas and a shift in the moire spot positions for micro diffraction of such areas takes place. The stress relieved by wrinkle formation results from the mismatch in thermal expansion coefficients of graphene and the substrate. A simple one-dimensional model taking into account the energies related to strain, delamination and bending of graphene is in qualitative agreement with our observations.Comment: Supplementary information: S1: Photo electron emission microscopy and LEEM measurements of rotational domains, STM data of a delaminated bulge around a dislocation. S2: Movie with increasing brightness upon wrinkle formation as in figure 4. v2: Major revision including new experimental dat

Why Do Teenagers Dislike Reading Russian Classical Literature?

Based on the research in the field of psychology of reading, sociology of reading, psycholinguistics, literature studies and methodology of teaching literature from the beginning of the 19th century to present day,the article clarifies the mechanisms of how a school reader perceives a literary text, which then logically leads to an understanding as to why teens dislike Russian classical literature. The relevance of systematizing scientific theses on this subject is determined by the critical situation in terms of reading and understanding literature books from the school program both in Russia and abroad.В статье рассматриваются механизмы восприятия художественного текста подростками, объясняющие закономерный характер нелюбви к чтению русской классики

The fat oxidation rate at rest and under exercise load «until exhaustion» in Nordic skiers

Objective: to study the fat oxidation rate during physical exercises of different intensity and to identify factors influencing this process in athletes. Materials and methods: highly qualified Nordic skiers (26 men, 11 women) were examined. Fat oxidation (FO) was determined by the indirect colorimetric technique within stepwise increasing cycle load in the test «to failure». Results: FO for highly skilled skiers (MS and MSIL) was 0.17 g/min at rest and 0.77 g/min at the peak of the load, corresponding to the range of 40-60% of the maximal oxygen consumption (MOC). The level of skill was associated with a higher peak FO and its longer retention up to a load of 80-90% of the MOC. Age differences appeared only at the peak of the load, in the range of 60-70% of the MOC. There was a higher base and maximum FO in men, unlike women. Conclusions: the fat oxidation rate during exercise should be used in assessing the functional state of athletes when planning load regimes and preventing overtraining

Первые результаты 6-летнего динамического наблюдения пациента с ранним псориатическим артритом, леченного в рамках стратегии «Лечение до достижения цели»

The paper characterizes the basic principles of a treat-to-target (T2T) strategy for spondyloarthritis, including psoriatic arthritis (PsA). The data from observational cohort studies suggest that inadequate therapy for PsA increases the risk of structural progression. The results, obtained in the international randomized controlled Tight Control of Psoriatic Arthritis (TICOPA) trial and the Russian open-label observational REMARCA study, have justified the necessity of using the T2T strategy for early-stage PsA. The authors have analyzed their own results of a 6-year follow-up study of a patient with early PsA, in whom the T2T strategy was used.В статье приводится характеристика основных принципов стратегии «Лечение до достижения цели» («Treat to target», T2T) при спондилоартритах, включая псориатический артрит (ПсА). Данные наблюдательных когорт свидетельствуют о том, что отсутствие адекватной терапии ПсА увеличивается риск структурного прогрессирования. На основании результатов, полученных в международном рандомизированном контролируемом исследовании TICOPA, а также Российском открытом наблюдательном исследовании РЕМАРКА, обоснована необходимость использования стратегии Т2Т на ранней стадии ПсА. Проанализированы собственные результаты 6-летнего наблюдения за пациентом с ранним ПсА, при лечении которого была применена стратегия Т2Т

Molecular genetic diversity of flax cultivars (<i>Linum usitatissimum</i> L.) represented in the State Register for Selection Achievements of the Russian Federation

Background. When researching crop genetic diversity, including flax species, molecular markers are used to identify cultivars, establish phylogenetic relationships among them and select valuable genotypes and sources of useful traits. One of the effective ways to solve these tasks is the use of SSR markers, as a molecular method. The aim of this work was to study the molecular genetic polymorphism of modern flax cultivars listed in the State Register for Selection Achievements of the Russian Federation, find out their phylogenetic relationships and develop a version of their genetic certification.Materials and methods. The materials for the research were 82 flax cultivars (60 cultivars of fiber flax and 22 of oilseed flax) and 3 ancient landraces. Genetic analysis was carried out using the PCR method with a set of 11 SSR markers labeled with fluorescent dyes, followed by the detection of products on the genetic analyzer.Results. The study of the cultivars revealed 50 alleles at 11 loci, with the number of alleles per locus ranging from 2 to 10, averaged to 4.55 alleles per locus. Each flax sample contained a unique set of alleles.Conclusion. The resulting SSR database made it possible to develop genetic certificates for each cultivar in the form of an alphanumeric code. A cluster analysis was also carried out and a dendrogram of genetic similarity was constructed. The identified sib relationships among the cultivars confirmed the information about their origin