MF OCD
MF OCD
integral part of development work
tech.
. Academician 2015.
See what “SC OCR” is in other dictionaries:
Experimental design work Dictionaries: Dictionary of abbreviations and abbreviations of the army and special services. Comp. A. A. Shchelokov. M.: AST Publishing House LLC, Geleos Publishing House CJSC, 2003. 318 pp., S. Fadeev. Dictionary of abbreviations of the modern Russian language. WITH … Dictionary of abbreviations and abbreviations
Env. outskirts of the neighborhood district district Dictionary: S. Fadeev. Dictionary of abbreviations of the modern Russian language. St. Petersburg: Politekhnika, 1997. 527 p. env. neighborhood maps. Source: http://www.booksite.ru/fulltext/red/book/3.htm … Dictionary of abbreviations and abbreviations
okr- (new). Abbreviation, used. in new complex words in meaning. circumferential, for example regional executive committee, regional financial department. Ushakov's explanatory dictionary. D.N. Ushakov. 1935 1940 … Ushakov's Explanatory Dictionary
env...- (neol.). Abbreviation, used. in new complex words in meaning. circumferential, for example regional executive committee, regional financial department. Ushakov's explanatory dictionary. D.N. Ushakov. 1935 1940 … Ushakov's Explanatory Dictionary
strong- 1 name of the human family boiling water swell 2 name of the human family strong size…
OCD- an abbreviation that can mean: Experimental design work Obsessive compulsive disorder Russian Olympic Committee Coherent scattering region ... Wikipedia
OKR "Abakan"
OKR "Abakan"- R&D "Abakan" competition, announced by the USSR Ministry of Defense in 1978 for the development of an assault rifle with radically better performance in terms of accuracy and accuracy of fire. Contents 1 Participants and samples 2 Requirements 3 Results ... Wikipedia
strengthen- OKRѢP|ITI (1*), LYU, IT Ch. Strengthen, arm: G(s)i b҃e forces. Lightgive. sit on the Cherubim and begin with the Sifa. and strengthened the pledge of his Double to Goldada. LL 1377, 161 (1237) ... Dictionary of the Old Russian language (XI-XIV centuries)
okr- * ocre f. Ocher. Yellow ochres. Orange ochre, ochre d or, ocre d Italie, ocre de rouille, ocre jaune, ocre brune. Winner 1950 190 … Historical Dictionary of Gallicisms of the Russian Language
okril- the name of the human family was born in a rabbit... Spelling dictionary of Ukrainian language
Books
- Work programs for educational complex "School 2100". 3rd grade. Russian language. Lit. reading. Mathematics. Env. world (CD) , . The electronic manual "Work programs. Educational and educational complex" School 2100 ". 3rd grade" series "Planning educational activities" was created to help the heads of methodological associations, primary teachers ... Buy for 312 rubles
- Work programs for teaching materials "Primary school of the XXI century". 1st grade. Rus. language Lit. read Env. world (CD) FG OS , . The offered disk contains systematized material in the form of working educational programs on the Russian language, literary reading, mathematics and the outside world for 1st grade,…
Using . strictly defined. produced by a costly method with the possible use of analogues. When determining costs, it is necessary to take into account.
The state contract for the implementation of research and (or) development work for a defense order includes conditions on ownership rights to the results of intellectual activity and work.
The procedure for performing development work for defense purposes
The procedure for performing R&D of the State Defense Order is determined by 15.203-2001. This standard was adopted to replace GOST V 15.203 - 79 and GOST V 15.204 - 79 of the Soviet era.Each individual stage of development work combines work aimed at obtaining certain final results, and is characterized by signs of their independent target planning and financing.
When performing development work on military topics, the following stages are established:
- development of a preliminary design
- technical project development
- development of working design documentation (DDC) for the manufacture of a prototype product
- manufacturing a prototype product and conducting preliminary tests
- carrying out state tests (GI) of a prototype of a VT product
- approval of design documentation for a product for serial industrial production
Advance projects in the development of military products
In cases where research work has not been carried out or there is no sufficient initial data for drawing up an assignment for development work, preliminary project.Advance project is a complex of theoretical, experimental research and design work to substantiate the technical appearance, technical and economic feasibility and feasibility of developing complex military products.
The purpose of the preliminary design is to substantiate the possibility and feasibility of creating a product, ensuring its high technical level, as well as determining the likelihood of realizing the conceptual plan for solving functional problems.
The main objectives of the preliminary project are to prepare a technical specification (TZ) project for the implementation of R&D, reducing time and reducing costs for the development of defense products.
VAT on R&D, R&D and TR of the State Defense Order
When determining the price and values of costing items when performing research and development work, it is necessary to take into account the taxation of the implementation of these works with value added tax (VAT).In accordance with Article 149 of the Tax Code, the implementation of scientific research (R&D), experimental design (R&D) and technological work (RT), related to defense orders are exempt from value added tax .
The executor of the State Defense Order, in accordance with Article 170 of the Tax Code, is obliged to keep separate records (separately account for the amounts of “input” VAT that are used in taxable and non-VAT-taxable transactions).
Accounting for research and development work on defense orders is carried out in accordance with PBU 17/02 “Accounting for expenses on research, development and technological work.”
Regulatory framework for R&D of defense orders
The procedure for carrying out research and development work in the field of state defense procurement is determined.Methodological recommendations approved by the Ministry of Science and Technical Policy of Russia on June 15, 1994 N OR-22-2-46 And Protocol of the Military Industrial Complex dated December 19, 2012 No. 13.
The procedure for determining the composition of costs for research and development work for defense purposes has been approved by order of the Ministry of Industry and Energy of Russia dated August 23, 2006 N 200 And protocol of the military industrial complex dated January 26, 2011 No. 1c.
Features of calculating the price of research and development work in the field of State Defense Order
The new Decree on state regulation of defense order prices, which came into force at the beginning of 2018, significantly changed the legislative framework in the field of pricing. However, .Pricing for research and development work according to Resolution No. 1465
In accordance with the current Regulations approved by Resolution No. 1465, the fundamental method for determining the price of research and development work is the cost method. Moreover, in subsequent years, the formed price of work is not subject to indexation (clause 21 of the Regulations), and cannot be determined by the method of indexation by cost items (clause 27 of the Regulations).The price of research and development work is the sum of reasonable costs for performing these works, included in the cost, and profit.
It is allowed to formulate the price of research and development work and (or) development work using. In this case, the dependence of the price of the selected analogue work on its basic consumer parameters must be determined. The cost of work must be calculated taking into account differences in technical characteristics, complexity, uniqueness and volume of work performed.
Economic and mathematical models can serve as the basis for determining the price of work, individual types of costs or labor intensity of work.
Pricing for R&D of state defense orders until 2018
The price of development and research work in the field of defense procurement can be determined in several ways: the calculation method, the method of indexing cost items, , , as well as a combination of the above methods.Calculation is the main method for calculating prices for research and development work.
Prices for R&D, the duration of which exceeds one year, are determined by indexing by cost items based on the amount of costs for the entire period of work, calculated separately for each stage under the conditions of each year of their implementation.
And also on . The analogue pricing method is used in combination with calculation and indexing methods.
It is used to determine the price of work performed in the absence of the possibility of establishing it using methods of calculation, indexing, analogues or combinations thereof.
The price of development and research work is determined based on the reasonable costs of performing the work and the amount of profit. The R&D price as a whole is determined by summing up the prices of the stages of work carried out in accordance with the tactical and technical (technical) specifications.
Analogue method of pricing research and development work
The price of experimental design, research and technological work is calculated using the analogue method based on the composition and amount of actual costs of previously completed similar work using the appropriate “novelty coefficients”.In this case, it is recommended to separately evaluate the labor intensity of previously performed similar work, the composition and qualifications of the direct performers.
A planned calculation of the price of research and development work using the analogue method is compiled for each stage of work.
Analog pricing method for military products
The unit price of a product is determined based on the price of a product similar in its functional purpose. The calculations take into account differences in technical characteristics, complexity and uniqueness of types and volumes of work, as well as the skill level of workers and specialists.It is necessary to establish the dependence of its price on basic consumer parameters. Determining the price of modernized products using the analogue method is carried out based on price increments that ensure the achievement of specified values of various (including new) product parameters (geometric, physical, chemical, weight, strength and other parameters).
Method of expert assessments for calculating R&D prices for state defense orders
The subject of expert assessment can be both the total price and costs for individual costing items or stages of work.The basis for making a decision on determining the price can be the expert opinion of the scientific and technical council or the head of the topic (scientific supervisor of research work, chief designer of R&D).
When setting the price for research and development work using the method of expert assessments, one should take into account all the factors that may have an impact on the performance of the work and will allow one to justify the result obtained. To do this, it is necessary to separately evaluate the composition and qualifications of the only performers of research and development work, the availability of material and technical base, the labor intensity of the work, the need for material resources, the composition and qualifications of the performers planned to be attracted by the sole performers of research and development work to carry out the components of the research and development work.
It is advisable to calculate the price of research and development work using the expert method for each stage of research and development work and in combination with other methods of determining the price.
Composition of the RCM set for military R&D
As a rule, the period for performing research and development work on a defense order exceeds one year. Therefore, justification for the price of work is drawn up using forms that allow data to be presented for each year of work performed separately. The numbering of such standard RCM forms uses the letter “ d».In addition, to justify the costs and prices of research and development work, information is presented separately for each.
RCM forms for research and development work until 2018
A set of RCMs to justify the price of R&D for defense orders carried out for more than one year is drawn up according to the forms of Appendices No. 1d - 15d to FST Order No. 44-a dated 02/09/2010 or according to the forms of FST Order No. 469-a dated 03/24/2014 (Form N 1 R&D, Form N 2 R&D, Form N 3 R&D, Form N 4 R&D, Form N 4.1 R&D, Form N 5 R&D, Form N 5.1 R&D, Form N 5.2 R&D, Form N 5.3 R&D, Form N 6 R&D, Form N 6.1 R&D, Form N 7 R&D, Form N 8 R&D, Form N 9 R&D, Form N 9.1 R&D, Form N 9.1.1 R&D, Form N 9.2 R&D, Form N 9.3 R&D, Form N 10 R&D, Form N 10.1 R&D , Form N 11 R&D).The document forms put into effect by Order No. 469-a of the already disbanded FTS of Russia dated March 24, 2014, were developed in accordance with the Regulations on state regulation of prices for products supplied under the state defense order, approved by Decree of the Government of the Russian Federation of December 5, 2013 No. 1119 , which became invalid on March 7, 2017 (Resolution of the Government of the Russian Federation dated February 17, 2017 No. 208).
However, the validity of the document forms Order No. 469a was not canceled. Of the approved forms of this order, only the request form for forecast prices was canceled that year (Order of the Federal Antimonopoly Service of Russia dated July 17, 2017 No. 947/17).
The standard forms approved by FTS orders No. 44 and No. 469-a were canceled in March 2018.
Current RCM forms for R&D
Order No. 116/18 of the Federal Antimonopoly Service of Russia dated January 31, 2018 approved new standard forms. The order came into force on March 3, 2018.In standard forms Price structures and Cost calculation for research and development work, two special articles are provided: “costs of special equipment for scientific (experimental) work” (5) and “costs of work performed by third-party organizations” (13), including “costs of third-party organizations for the implementation of components" (13.1) and "other work and services performed by third parties" (13.2).
In addition, Order No. 116/18 introduced separate standard decoding forms for R&D: Form No. 7 (7d) R&D (R&D) “Decoding of costs for work (services) performed by co-executing organizations”; Form No. 9 R&D (R&D) “Deciphering the basic salary”; Form No. 15 (15d) R&D (R&D) “Deciphering the costs of special equipment”; Form No. 15.1 (15.1d) Research and development work (R&D) “Deciphering the costs of manufacturing special equipment on our own.”
Submission of information to justify the price of R&D and the costs of their implementation is carried out according to standard forms separately for each stage of work and by year of completion of work. It is allowed to determine the labor intensity of work in person/hours.
Type of R&D price
The procedure and conditions for applying the type of price for carrying out research and (or) development work are established by the Regulations on state regulation of prices for products supplied under the state defense order (Government Decree No. 1465 dated December 2, 2017).The choice of price type is carried out taking into account the type of work, its duration and the availability of initial data to determine an economically justified price.
When concluding a contract for carrying out research and (or) development work in promising areas of developing new types of military products, for conducting exploratory research in such areas, if at the time of concluding the contract it is impossible to determine the amount of costs associated with the implementation of these works, it is applied approximate (to be specified) price or cost recovery price.
Abbreviations used when performing research and development work in the field of state defense orders
Russian military standards for research and development work
Russian state national military standards are designated by the letters “RV” (GOST RV). New standards are being introduced to replace the Soviet ones, designated by the letter “B” (GOST V).Justification of the price of “non-GOZ” R&D
Order of the Ministry of Industry and Trade of Russia No. 1788 dated September 11, 2014 approved the Methodology for determining and justifying the initial (maximum) price of government contracts (NMTC) for the implementation of scientific research (R&D), experimental design (R&D) and technological work (TR). This method invoices for OCD and TR – 250% of the payrollIntroduction……………………………………………………………………………….3
Research………………………………………………………………………………….4
Concept………………………………………………………….....4
Types of research………………………………………………………4
Regulatory documents…………………………………………………….5
OCD………………………………………………………………………………….7
Concept……………………………………………………………7
Regulatory documents…………………………………………………….7
Organization of R&D………………………………………………………9
The importance of R&D in the development of the country……………………………………11
R&D in Russia, investments…………………………………………...15
Conducting R&D in Russia. Myths and reality…………………...16
Conclusion………………………………………………………18
References……………………………………………………………...19
Introduction:
Constant modernization and optimization of production is simply necessary and promises enterprises not only increased profits, but also the production of unique, superior products, which will lead to a leading position in the market. However, interest in R&D in our country is negligible compared to Western countries. The state allocates hundreds of millions for scientific research and still the results are almost invisible. We, as students whose future work is closely related to innovation, need to understand: at what level this system is currently located, what are the reasons for this and whether there are prospects for its development.
Scientific research work (R&D): A set of theoretical or experimental studies conducted with the aim of obtaining reasonable initial data, finding principles and ways to create or modernize products.
The basis for carrying out research work is the technical specification (hereinafter: TK) for carrying out research work or a contract with the customer. The role of the customer can be: technical committees for standardization, organizations, enterprises, associations, associations, concerns, joint-stock companies and other business entities, regardless of the organizational and legal form of ownership and subordination, as well as government bodies directly related to the development, production, operation and repair of products.
The following types of research work are distinguished:
Fundamental research work: research work, the result of which is:
Expansion of theoretical knowledge.
Obtaining new scientific data about processes, phenomena, patterns existing in the area under study;
Scientific foundations, methods and principles of research.
Exploratory research work: research work, the result of which is:
Increasing the amount of knowledge for a deeper understanding of the subject being studied. Development of forecasts for the development of science and technology;
Discovering ways to apply new phenomena and patterns.
Applied research: scientific research work, the result of which is:
Resolving specific scientific problems to create new products.
Determining the possibility of conducting R&D (experimental design work) on research topics.
Research work is regulated by the following documents:
GOST 15.101 it reflects:
general requirements for the organization and implementation of research work;
procedure for performing and accepting research work;
stages of research work, rules for their implementation and acceptance
GOST 15.201 it reflects:
Requirements for technical specifications
GOST 7.32 it reflects:
Requirements for a research report
"Current issues of accounting and taxation", 2012, N 16
The company carried out experimental design work (R&D) within the framework of the state defense order according to the technical specifications of a foreign customer (Chinese company). The specificity of this transaction is that, given the special regulation of relations in the field of military-technical cooperation with foreign states, it was concluded not directly with a foreign partner, but within the framework of a commission agreement with a state intermediary for the export (import) of military products.
Disputes with controllers regarding the issue of determining the place of implementation of the specified work for the purpose of VAT taxation reached the Presidium of the Supreme Arbitration Court of the Russian Federation. Looking ahead, let's say that the operative part of the decision was already known at the time of publication of this material. Let's intrigue the reader - we won't voice it right away. We believe that it is necessary to understand this confusing story step by step.
Circumstances of the dispute
So, the state-owned enterprise entered into a contract with a Chinese company for the import and export of products, accepting obligations to provide military-technical support for the work.
Due to the fact that this contract was concluded in the field of military-technical cooperation with foreign states, it was assumed that the transaction would be carried out by the enterprise as a state intermediary for the export (import) of military products on its own behalf, however (!) at the expense of the company with which this company has concluded commission agreement, in accordance with the terms of which the company undertakes to carry out development work according to the technical specifications of the foreign customer and transfer a set of documentation and a prototype under the conditions stipulated contract, prisoners state enterprise with a foreign customer.
Features of the sphere of interaction
Before delving into the dispute itself, which was the subject of litigation, we consider it necessary to note the following. The sphere of interaction between the above three counterparties (foreign customer, contractor and committing company), namely military-technical cooperation, is very specific and difficult. It is possible to carry out only those types of activities that are expressly permitted, and by those persons who are expressly permitted to do so.
Relations in the field of military-technical cooperation of the Russian Federation with foreign states, state regulation and financing of work in it, the procedure for participation in the implementation of this cooperation of developers and manufacturers of military products are established by Law N 114-FZ<1>, in accordance with Art. 1 of which military-technical cooperation is understood as activities in the field of international relations related to the export and import, including the supply or purchase, of military products, as well as the development and production of military products, which include weapons, military equipment, works , services, results of intellectual activity, including exclusive rights to them (intellectual property) and information in the military-technical field. This includes the results OCD on the creation, modernization and (or) destruction (disposal) of weapons and military equipment (paragraph 17 of article 1 of Law No. 114-FZ).
<1>Federal Law of July 19, 1998 N 114-FZ "On military-technical cooperation of the Russian Federation with foreign states."
In accordance with the provisions of the State Military Standard of the Russian Federation GOST RV 15.203-2001<2>(hereinafter referred to as the Standard) R&D recognizes a set of works on the development of design and technological documentation for a prototype of a military equipment (MT) product, the manufacture and testing of a prototype (pilot batch) of a VT product, carried out during the creation (modernization) of a VT product according to tactical and technical specifications state customer (customer) (clause 3.1.1 of the Standard).
<2>"The system for developing and putting products into production. Military equipment. The procedure for carrying out development work to create products and their components." Came into force on January 1, 2003.
Article 12 of Law No. 114-FZ establishes the right of organizations engaged in foreign trade activities in relation to military products to participate in military-technical cooperation of the Russian Federation with foreign states. Thus, according to paragraph 1 of this article, foreign trade activities in relation to military products can be carried out by federal state unitary enterprises (state intermediaries) created by decision of the President of the Russian Federation, joint-stock companies, 100% of the shares of which belong to the Russian Federation or a state corporation, as well as the state corporation "Rostechnologies" "<3>.
<3>The Russian Federation was created on the basis of Federal Law dated November 23, 2007 N 270-FZ “On the State Corporation “Rostechnologies”.
Note. It is prohibited for Russian individuals to carry out foreign trade activities (Clause 4, Article 6 of Law No. 114-FZ).
This activity can also be carried out by other Russian organizations, but subject to a number of conditions: firstly, these must be developers and manufacturers of military products; secondly, these persons must receive the right to carry out foreign trade activities in relation to military products; thirdly, at least 51% of the shares (shares) of such persons must belong to the Russian Federation.
Pay attention! The subjects of civil law relations in the field of export of military products can be not just any, but strictly defined persons who have received the right to do so in the prescribed manner.
Characters
As you can note, there are no strangers in this area. So, the characters in our story:
- Chinese company (hereinafter referred to as the foreign customer);
- federal state unitary enterprise (hereinafter referred to as the executor). Indeed, the Rosoboronexport enterprise, which has entered into a contract with a foreign customer, is a state intermediary in the implementation of foreign trade activities in relation to military products (clause 1 of the enterprise’s Charter<4>), in accordance with Art. 1 Law N 114-FZ, which is a military product for the purpose of implementing state policy in the field of military-technical cooperation of the Russian Federation with foreign states and making a profit from this activity (clause 10 of the enterprise’s Charter);
- the company with which the contractor entered into a commission agreement and which is the main character, since as a result of the on-site tax audit carried out in relation to it, disputes arose with controllers, which led to a series of legal proceedings. According to the commission agreement society(committee) is obliged to carry out design and development work, produce and supply design documentation for the special product, its mathematical model and prototype<5>on the terms provided for in the contract concluded by the contractor with a foreign customer<6>.
<5>A prototype of a VT product is a VT product manufactured during R&D according to newly developed working design and technological documentation for adoption (supply, operation, intended use) and production (clause 3.1.11 of the Standard).
<6>State contract for the implementation of design and development work is a contract concluded by the customer and the performer of the design and development work, stipulating the obligations of the parties and their responsibility for the implementation of the design and development work (clause 3.1.17 of the Standard).
Taxpayer position
The company, believing that it was carrying out design and development work as part of the fulfillment of obligations to a foreign customer, proceeded from the fact that the territory of the Russian Federation is not recognized as the place for the implementation of these works (clause 4, clause 1.1, article 148 of the Tax Code of the Russian Federation) and, accordingly, these operations are not the subject of VAT taxation (clause 1 of article 146 of the Tax Code of the Russian Federation).
Let us remind readers that the above norms establish the rule for determining the place of implementation of work (services). Here the main criterion is the buyer’s place of business. Thus, the territory of the Russian Federation is considered the place of activity of the buyer in the event of its actual presence in the territory of the Russian Federation on the basis of state registration of the organization, and in its absence - on the basis of the place specified in the constituent documents of the organization, the place of management of the organization, the location of the permanent executive body, the place location of a permanent representative office (if work (services) are provided through this permanent representative office) (paragraph 2, paragraph 4, paragraph 1, article 148 of the Tax Code of the Russian Federation). That is, if the buyer carries out activities on the territory of the Russian Federation, the place of implementation of the work is recognized as the territory of the Russian Federation and, accordingly, the amount of VAT is subject to payment to the budget of the Russian Federation. This provision applies, in particular, when carrying out development work. Thus, if the buyer of these services is a foreign person registered and operating on the territory of a foreign state, the territory of the Russian Federation is not recognized as the place of sale of services and, accordingly, these services are not subject to VAT in the Russian Federation (Letters of the Ministry of Finance of Russia dated 09/08/2011 N 03 -07-08/276, Federal Tax Service of Russia for Moscow dated May 19, 2011 N 16-15/49161).
Tax authorities' position
The controllers, on the contrary, came to the conclusion that the company had unlawfully applied the provisions of Art. 148 of the Tax Code of the Russian Federation, determining the place of implementation of work (services), considering that the result of the taxpayer’s fulfillment of obligations was export delivery through a commission agent for a complex of military property (technical documentation and prototype). We believe that the basis for such conclusions was the following. The contractor (in accordance with the commission agreement - commission agent) within the framework of the agreement assumes, in particular, obligations for:
- providing legal and banking support for export operations related to the performance of work, delivery of property and documentation to the customer;
- ensuring, at the expense of the principal, the receipt of an export license for the work performed, supplied property and documentation, as well as the preparation of a transaction passport;
- registration by a customs broker of an export license with the customs authority, customs clearance of property and documentation;
- organizing ground processing of property and documentation at the airport of shipment, as well as organizing air transportation and forwarding of property and documentation.
Taking into account the specifics of legal regulation in the field of military-technical cooperation with foreign states, having analyzed the terms of the contract and commission agreement presented as part of the tax audit, and also having studied the documents available in the case (invoices, customs declaration, etc.), the inspection established that the contractor under the contract was issued a conclusion for the export of military products supplied under the commission agreement. The export of technical documentation was formalized by licenses for the export of military products. In the contract, the parties agreed on the terms of delivery of products, requirements for the delivery procedure, containers and packaging. According to controllers, cargo customs declarations confirm the export of technical design documentation.
Tax officials drew attention to another important point. According to the provisions of Art. 1371 of the Civil Code of the Russian Federation, exclusive rights to an invention, utility model or industrial design created during the execution of a contract for the implementation of R&D are granted to the customer, subject to the presence of an appropriate condition in the contract. In the absence of such a condition, exclusive rights belong to the performer. In this case, the customer has the right, unless otherwise provided by the contract, to use the invention, utility model or industrial design created in this way for the purposes for which the corresponding contract was concluded, under the terms of a simple (non-exclusive) license during the entire validity period of the patent without payment for this is the use of additional rewards.
In the case under consideration, exclusive rights to intellectual property obtained during the development work under an agreement with a foreign customer remained on the territory of the Russian Federation. As follows from the case materials, the enterprise transferred documentation and a prototype product to the foreign customer, but (in accordance with the agreement) did not transfer exclusive rights to the result of intellectual property. Moreover, due to the peculiarities of the concluded transaction, these rights remained with the contractor, that is, on the territory of the Russian Federation. The fact is that, in accordance with the concluded contract, all exclusive rights to intellectual property, including inventions, designs and other scientific and technical results, belong to the contractor.
Due to the fact that the contractual relationship in question cannot be qualified as the implementation of design and development work, since exclusive rights to the results of the work were not transferred to the foreign customer, the inspection considered that the export delivery of the product (design documentation for the special product, its mathematical model and prototype) was carried out in its favor ). Accordingly, the place of implementation of R&D, according to tax authorities, is Russia, and a transaction with a foreign counterparty is an export of goods, the sale of which is taxed at a rate of 0%.
As a result, the inspectorate charged the company VAT at a rate of 18% due to the failure to provide, after 180 days, the documents necessary to confirm the zero rate (Article 165 of the Tax Code of the Russian Federation).
Fight to the bitter end
The courts of three instances supported the position of the controllers regarding the company’s actions to export products. Nevertheless, we believe that the taxpayer initiated a review of this case in the Supreme Arbitration Court of the Russian Federation with the greatest possible results, especially since the cost of the issue is considerable - for this episode of the case under consideration it amounted to over 15 million rubles. By challenging the conclusions of the courts, the company “played” on the peculiarities of the legal nature of the concluded agreement.
Legal regulation of relations related to the creation of new results of intellectual activity is carried out by Ch. 38 Civil Code of the Russian Federation. The definition of a contract for the implementation of design and development work is given in paragraph 1 of Art. 769 of the Civil Code of the Russian Federation, in accordance with the norms of which the contractor undertakes to develop a sample of a new product, design documentation for it or new technology, and the customer undertakes to accept the work and pay for it. In other words, contracts for the implementation of R&D formalize the relationship for the creation of new results of intellectual activity, primarily scientific and technical products: new materials, devices, technologies, as well as the direct conduct of the research itself on their creation. The contractor undertakes, on the basis of the customer’s technical specifications, to develop a sample of a new product and design documentation for it, and the customer undertakes to accept the work and pay for it. Further, reasoning in a given manner, society distinguishes between a “contract for the implementation of R&D” and a “supply contract.” In his opinion, the main difference is that under a supply agreement, the buyer is given an item purchased from third parties or manufactured by a supplier, but does not have individual characteristics (serial model), while under a contract for R&D, a sample of a new product is developed in in accordance with the needs determined by the customer in the technical specifications. At the same time, the implementation of R&D is always associated with obtaining a certain result that has a tangible character - a sample of a new product or design documentation.
Proving that the concluded contract by its nature is an agreement for the implementation of design and development work, the place of execution of which is recognized as the location of the customer (in this case, the territory of a foreign state), and motivating its point of view by the terms of the concluded contract, the company argues as follows. The contract establishes that in order to fulfill the customer’s technical specifications, the contractor will do the work, and will also give him documentation And property. The content of these terms is also determined by the contract:
- the term “work” means design and development work on the development of documentation, manufacturing of a special product, services provided by the contractor to the customer for the delivery of property and documentation, as well as consultations on the results of the work performed;
- the term “documentation” means a set of design documentation for a special product and a mathematical model developed by the contractor for transfer to the customer;
- The term “property” refers to a sample of a special product developed by the contractor in accordance with the technical specifications of the foreign customer.
Accordingly, the concluded contract by its nature is an agreement for the implementation of design and development work, the place of execution of which is recognized as the location of the customer (foreign state). And the fact that the exclusive rights to the result of the work were not transferred to the foreign customer cannot be considered as a basis for a different qualification of the subject of the contract.
The bottom line is this. The panel of judges of the Supreme Arbitration Court of the Russian Federation, in the Ruling dated May 10, 2012 N VAS-2296/12 on the transfer of this case to the Presidium of the Supreme Arbitration Court of the Russian Federation, disagreeing with the conclusions of the lower courts, indicated that the resolution of the issue of ownership of the exclusive right to the results of intellectual activity created during the implementation of R&D , does not affect the qualification of this agreement as a contract type agreement.
* * *
At a meeting held on July 17, 2012, the Presidium of the Supreme Arbitration Court of the Russian Federation overturned the decisions of the lower courts without remitting the case for a new trial. Let us note that at the time of preparation of the editorial material, only the operative part of the decision was known. However, in order to draw final conclusions regarding this situation, it is necessary to wait for the text of the judicial act itself, the appearance of which we will definitely inform the reader.
N.V. Firfarova
Magazine editor
"Current issues
accounting and taxation"
| Stage number | Stage name | Main tasks and scope of work |
| Development of technical specifications for R&D | Drawing up a draft technical specification by the customer. Development of the draft technical specifications by the contractor. Establishing a list of counterparties and agreeing on private specifications with them. Coordination and approval of technical specifications. | |
| Technical proposal (is the basis for adjusting the technical specifications and performing a preliminary design) | Identification of additional requirements for the product, its technical characteristics and quality indicators that cannot be specified in the technical specifications: – development of research results; – study of scientific and technical information; – preliminary calculations and clarification of technical specifications requirements. | |
| Schematic design (serves as the basis for technical design) | Development of fundamental technical solutions: – selection of basic technical solutions; – development of structural and functional diagrams of the product; – selection of main structural elements. | |
| Technical design | The final selection of technical solutions for the product as a whole and its components: – development of circuit diagrams; – clarification of the main parameters of the product; – carrying out the structural layout of the product and issuing data for its placement on site; – development of draft technical specifications (technical conditions) for the supply and manufacture of products. | |
| Development of working documentation for the manufacture and testing of a prototype | Formation of a set of design documents: – development of a complete set of working documentation; – its coordination with the customer and the manufacturer of serial products; – checking design documentation for unification and standardization; – production of a prototype; – setup and comprehensive adjustment of the prototype. | |
| Preliminary tests (without customer participation) | Checking the compliance of the prototype with the requirements of the technical specifications and determining the possibility of presenting it for testing: – bench tests; – preliminary tests on site; – reliability tests. | |
| Tests with customer participation | Assessment of compliance with technical specifications requirements and the possibility of organizing production. | |
| Development of documentation based on test results | Making necessary clarifications and changes to the documentation. Transfer of documentation to the manufacturer. |
For R&D, one of the key parameters is time, which in turn depends on the following groups of factors:
· organizational: planning, control, coordination, personnel, finance;
· scientific and technical: technical equipment, depth of research work.
It is clear that by reducing the time spent on R&D, we increase the overall economic efficiency of the project (Fig. 3.4.).
Rice. 3.4. Impact of R&D Project Implementation Timing
on its commercial result
Basic methods for reducing new product development time:
1. R&D organization:
· ensuring close communication between marketing and R&D services;
· parallel implementation of research and development processes;
· improving the quality of examination;
· priority of time control over cost control.
2. Control:
· focus on management by objectives (MBO – Management By Objectives);
· strengthening cooperation, improving corporate culture;
· staff development;
· staff motivation.
3. Resources:
· improving the material base of research;
· improvement of information support for R&D:
– implementation of special information systems for documentation support of research and development processes (Lotus Notes);
– use of special computer systems for project management (Microsoft Project).
· use of CAD tools. A computer-aided design system is a software that can be used to carry out all the design work. Currently, there are many types of CAD: for designing structures (bridges, buildings, etc.), electrical circuits, hydraulic or gas networks, etc. Using CAD, you can not only draw the structure of the designed object, but also carry out the necessary engineering calculations: strength, hydrodynamic, calculations of currents in electrical networks, etc.
4. Product:
· a clear R&D strategy - the better we imagine what should be the output of the design and development process, the better the result of this process will be;
· development of a larger number of options during the research phase;
· minimizing changes after the R&D phase.
The last two approaches mean the following. As you know, in personnel management there are different leadership styles, for example the following:
· democratic;
· conniving, etc.
An innovation project manager must be flexible enough to manage the team in different styles at different stages of the project. At the R&D stage, the most appropriate management style is democratic, i.e. consideration and consideration of all points of view, making a decision only after agreement, using predominantly persuasion rather than instructions, etc. What does this one give? Generally speaking, this of course slows down the R&D process, but if at this stage we consider the maximum number of product options in terms of their advantages and disadvantages, then the chance of making a mistake, which will be revealed at the R&D stage or, even worse, at the pre-production stage, is greatly decreases. Thus, it is better to spend more time on R&D than to later lose much more time and money if some error is discovered in the product at subsequent stages of the innovation process.
At the OCD stage, an authoritarian management style is required. As soon as there is certainty about the product in terms of its design, functionality, etc., then you need to stick to the decisions made. If the manager begins to take into account all points of view and endless disputes, alterations, etc. begin, then the project risks dragging on indefinitely, which will lead to the exhaustion of money and the stopping of all work, which cannot be allowed - this will be regarded as a personal failure of the manager.
3.4. Preparation of serial production of new products
Pre-production at a serial manufacturing plant is the final stage of the part of the innovation life cycle that precedes the launch of a new product or service on the market. Organizationally, production preparation is a process no less complex than R&D, because Almost all departments of the plant are involved in its implementation. The input information for pre-production is a set of design documentation and a marketing assessment of the production program for the new product. As noted above, production preparation usually goes through two stages: small-scale production and flow production.
Small-scale production is necessary to, firstly, create a small batch of products for trial marketing, and, secondly, refine the production technology to solve various problems that may arise during the production phase.
Direct production preparation includes the following types of work:
· design pre-production (KPP);
· technological preparation of production (TPP);
· organizational preparation of production (OPP).
The purpose of the checkpoint is to adapt the design documentation of the development and development work to the conditions of the specific production of the manufacturer. As a rule, design documentation for R&D already takes into account the production and technological capabilities of manufacturing enterprises, but the conditions of small-scale and continuous production have significant differences, which leads to the need for partial or even complete reworking of design documentation for R&D. Thus, the checkpoint involves working mainly with design documentation.
The following main tasks are solved during the TPP process:
· product testing for manufacturability;
· development of technological routes and processes;
· development of special technological equipment;
· technological equipment of production;
· technical support for the production of a trial batch and production line.
The task of the Chamber of Commerce and Industry is to ensure the full technological readiness of the plant for the production of new products with the specified technical and economic indicators:
· high technical level of production;
· required level of product manufacturing quality;
· minimum labor and material costs for the planned production volumes.
Functions of OPP:
· planned: calculations of equipment loading, movement of material flows, output at the development stage;
· providing: personnel, equipment, materials, semi-finished products, financial resources;
· design: design of sites and workshops, equipment layout.
Just as in the case of R&D, the key parameter of the pre-production process is time. To reduce the time for this work, special software is used for:
· improvements to design documentation;
· preparation of technological systems and equipment;
· production planning;
· coordinating the work of different departments involved in preparation, etc.
In general, we can say that the more automated and computerized an enterprise is, the less time is spent preparing it for the release of new products.
3.5. Financing innovation
activities and financial analysis
effectiveness of the innovation project
Sources of financing innovation activities can be divided into two groups: private investors and public investors. Most countries in Western Europe and the United States are characterized by an approximately equal distribution of financial resources for R&D between public and private capital.
Private investors include:
· enterprises;
· financial and industrial groups;
· venture funds;
· private individuals, etc.
State (budgetary) sources of financing innovation activities that exist in Russia are presented in Fig. 3.5.
Rice. 3.5. State (budgetary) sources of financing innovation activities in Russia
The main organizational forms of financing innovation activities accepted in world practice are presented below in Table 3.4. As can be seen from the table above, the available forms of financing innovation activities for individual enterprises are equity and project financing.
Table 3.4.
Organizational forms of financing innovation
activities
| Form | Possible investors | Recipients of borrowed funds | Benefits of using a form | Difficulties in using the form in our country |
| Deficit Financing | Foreign governments. International financial institutions. Enterprises and organizations of the Russian Federation | Government of the Russian Federation | Possibility of state regulation and control of investments | Non-targeted nature of financing. Growth of external and internal public debt. Increasing budget expenditures |
| Equity (venture) financing | Commercial banks. Institutional investors (technology parks, business incubators, venture funds) | Corporations. Enterprises | Variability in the use of investments by an enterprise | Non-targeted nature of investments. Work only on the securities market, and not on the market of real projects. High level of investor risk |
| Project financing | Governments. International financial institutions. Commercial banks. Domestic enterprises. Foreign investors. Institutional investors | Investment project. Innovation project | Targeted nature of financing. Risk distribution. Guarantees of member states of financial institutions. High level of control | Dependence on the investment climate. High level of credit risks. Unstable legislation and tax regime |
Project financing in world practice usually means this type of financing organization when the income received from the implementation of the project is the only source of repayment of debt obligations.
If venture (risk) capital can be used to organize financing of scientific activity at any stage, then the organizer of project financing cannot take such a risk.
Innovative venture business allows for the possibility of failure of the funded project. As a rule, during the first years the project initiator is not responsible to financial partners for the expenditure of funds and does not pay interest on them. For the first few years, risk capital investors are content with purchasing a block of shares in a newly created company. If an innovative company begins to make a profit, then it becomes the main source of remuneration for risk capital investors.
Funds invested in innovation are a form of investment, therefore all financial instruments created for the analysis of investment projects are applicable to an innovative project. However, when comparing the financial analysis of investments in industrial capacity and in R&D, the following differences can be noted. Financial information when making a decision, for example, to build a plant, is more reliable than for most scientific and technological projects, especially in the early stages. On the other hand, innovative projects have the advantage that they can usually be terminated with less financial loss.
In the process of developing an innovative project, certain “control points” take place:
· decision to develop a full set of working documentation;
· decision to produce a prototype;
· decision to create a production base.
In case of a positive decision, appropriate financial resources are allocated at each “control point”. Therefore, before moving to the next phase of the project, it must be revalued using financial analysis methods. In this case, the purpose of the analysis is to reduce the economic and technical uncertainty of the project, i.e. risk reduction. Financial analysis also plays a very important role in preparing a business plan, because one of its key sections is the “Financial Plan”. The data from this section has a decisive influence on the decision-making process on financing an innovative project.
For the financial assessment of an innovative project, the following system of indicators is most often used:
· integral effect;
· profitability index;
· rate of return;
· payback period.
3.5.1. Integral effect
The integral effect E int is the magnitude of the differences between results and investment costs for the calculation period, reduced to one, usually the initial year, that is, taking into account discounting of results and costs.
,
T r – accounting year;
D t – result in the t-th year;
Z t – investment costs in the t-th year;
– discount factor (discount factor).
The integral effect also has other names, namely: net present value, net present or net present value, net present effect, and in English literature is referred to as NPV - Net Product Value.
As a rule, the implementation of R&D projects and preparation of production stretches over a significant period. This necessitates comparison of cash investments made at different times, that is, discounting. Taking into account this circumstance, projects that are nominally the same in terms of the amount of costs may have different economic significance.
For R&D, the typical discounting time is the start of the project, and for a project involving production, typically all revenues are discounted to the start of mass production and costs to the start of investment.
When choosing a project for financing, experts give preference to those that have the greatest integral effect.
The innovation profitability index has other names: profitability index, profitability index. In English-language literature it is referred to as PI - Profitability Index. The profitability index is the ratio of present income to investment expenses given as of the same date. The profitability index is calculated using the formula:
P – profitability index;
D t – income in period t;
Z t – the amount of investment in innovation in period t.
The above formula reflects in the numerator the amount of income reduced to the moment of the start of innovation implementation, and in the denominator - the amount of investment in innovation, discounted by the time the investment process begins. In other words, we can say that two parts of the payment flow are compared here: income and investment.
The profitability index is closely related to the integral effect: if the integral effect E int is positive, then the profitability index P > 1, and vice versa. When P > 1, an innovative project is considered cost-effective. Otherwise (P< 1) – проект неэффективен.
In conditions of severe shortage of funds, preference should be given to those innovative solutions for which the profitability index is the highest.
Let's look at the example of the difference between the integral effect and the profitability index. Let us have two innovative projects.
Table 3.5.
Comparison of the integral effect and index
profitability of projects
As can be seen from Table 3.5, from the point of view of the integral effect, the projects do not differ. However, judging by the profitability index, the second project is more attractive. Thus, if an investor has a choice between projects where he invests 100,000 and 50,000, but ultimately receives 110,000 and 60,000, then it is obvious that he will choose the second project, because it uses investments more efficiently.
3.5.3. Profitability rate
The rate of return Ep represents the discount rate at which the amount of discounted income for a certain number of years becomes equal to investment. In this case, the income and costs of the innovation project are determined by reduction to the calculated point in time.
And 
The rate of return characterizes the level of profitability of a specific innovative solution, expressed by a discount rate at which the future value of cash flow from innovation is reduced to the present value of investment funds. The rate of return indicator also has the following names: internal rate of return, internal rate of return, rate of return on investment. In the English-language literature, this indicator is called the internal rate of return and is designated as IRR - Internal Rate of Return.
The rate of profitability is defined analytically as a threshold value of profitability that ensures that the integral effect calculated over the economic life of innovation is equal to zero.
The value of the rate of return is most easily determined by the graph of the dependence of the integral effect on the value of the discount rate. To do this, it is enough to calculate two values of E int for any two values and construct a dependence in the form of a straight line passing through two points corresponding to the two calculated values of E int. The desired value of Ep is obtained at the point of intersection of the graph with the abscissa axis, i.e. Ep = at E int = 0. More precisely, the rate of profitability is defined as the solution of the algebraic equation:
,
which is found using special numerical methods implemented in software used for financial analysis, such as Project Expert software.
It is clear that the higher the project’s rate of return, the greater its chances of receiving financing.
The value of Ep found by calculation is compared with the rate of return required by the investor. The issue of making an investment decision can be considered if the value of Ep is not less than the value required by the investor.
Abroad, the calculation of the rate of return is often used as the first step in the quantitative analysis of investments, and those innovative projects whose internal rate of return is estimated to be no less than 15-20% are selected for further analysis.
If the initiator of innovation acts as an investor, then the decision to invest, as a rule, is made based on restrictions, which primarily include:
· internal production needs - the volume of necessary own funds for the implementation of production, technical, social programs;
· the rate of bank deposits (in the case of reliable banks such as Sberbank) or the yield on government securities;
· interest on a bank loan;
· conditions of industry and inter-industry competition;
· project risk level.
The management of an innovating company is faced with at least one investment alternative - to invest temporarily available funds in bank deposits or government securities, receiving a guaranteed income without additional high-risk activities. The rate of bank deposits or the yield on government securities is the minimum acceptable value of the project's rate of return. This value can be obtained from official sources - average yields on bank deposits and government securities are regularly published in specialized publications. Thus, the price of capital is defined as the net return on alternative financial investment projects.
If funds for the project are expected to be obtained from a bank, then the minimum level of the project’s rate of return should not be lower than the loan rate.
As for the influence of competition on determining the internal rate of profit, when establishing the rate of profit based on average profitability values, it must be commensurate with the scale of production. This is because average industry profitability may be higher than the innovator's operating profitability. Sometimes large companies deliberately lower prices, ensuring a sufficient amount of profit with significant sales volumes.
Investors who decide to finance innovative projects take into account the level of risk as a premium to the expected rate of return. The amount of this premium can vary within very wide limits and largely depends on both the nature of the project and the personal characteristics of those making investment decisions. The table below shows 3.6. contains information that can be relied upon when determining the investor's expected return.
Table 3.6.
Dependence of the rate of profit
investment project depending on the level of risk
| Investment groups | Expected return |
| Replacement investments - subgroup 1 (new machinery or equipment, vehicles, etc., which will perform functions similar to the equipment being replaced) | Cost of capital |
| Replacement investments - subgroup 2 (new machines or equipment, vehicles, etc., which will perform functions similar to the equipment being replaced, but are technologically more advanced, their maintenance requires more highly qualified specialists, the organization of production requires other solutions) | Cost of capital + 3% |
| Replacement investments - subgroup 3 (new auxiliary production facilities: warehouses, buildings that replace old analogues; factories located on a new site) | Cost of capital + 6% |
| New investments - subgroup 1 (new facilities or equipment associated with the main production, with the help of which previously produced products will be produced) | Cost of capital + 5% |
| New investments - subgroup 2 (new facilities or machines that are closely related to existing equipment) | Cost of capital + 8% |
| New investments - subgroup 3 (new capacities and machines or takeover and acquisition of other firms that are not related to the existing technological process) | Cost of capital + 15% |
| Investments in scientific research - subgroup 1 (applied research aimed at certain specific purposes) | Cost of capital + 10% |
| Investments in scientific research work - subgroup 2 (fundamental research work, the goals of which are not precisely defined and the result is not known in advance) | Cost of capital + 20% |
3.5.4. Payback period
Payback period This is one of the most common indicators for assessing the effectiveness of investments. In English literature it is referred to as PP - Pay-off Period. In contrast to the indicator “payback period of capital investments” used in domestic practice, it is based not on profit, but on cash flow with the reduction of funds invested in innovation and the amount of cash flow to the present value.
Payback period formula, where:
Z – initial investment in innovation;
D – annual cash income.
Investing in market conditions involves significant risk, and this risk is greater the longer the investment payback period. Both market conditions and prices may change too significantly during this time. This approach is invariably relevant for industries in which the pace of scientific and technological progress is the highest and where the emergence of new technologies or products can quickly depreciate previous investments.
Finally, focusing on the “payback period” indicator is often chosen in cases where there is no confidence that the innovative project will be implemented, and therefore the owner of the funds does not risk entrusting the investment for a long period.
Thus, investors give preference to projects that have the shortest payback periods.
3.5.5. Main characteristics of the innovative project
Among the characteristics of an innovative project that are most often considered when performing financial analysis are the following:
· sustainability of the project;
· sensitivity of the project in relation to changes in its parameters;
· project break-even point.
Project sustainability is understood as the maximum negative value of the analyzed parameter, at which the economic feasibility of the project is maintained. Project parameters used to analyze its sustainability include:
· capital investments;
· sales volume;
· current costs;
· macroeconomic factors: inflation rate, dollar exchange rate, etc.
The stability of the project to changes in the analyzed parameter is calculated based on the condition that if the project parameters deviate by 10% for the worse from the nominal values, the integral effect remains positive.
Sensitivity to parameter changes is also determined from the condition that the analyzed parameter changes by 10% towards a negative deviation from its nominal value. If after this E int changes insignificantly (less than 5%), then innovation activity is considered insensitive to changes in this factor. If there is a significant change in E int (more than 5%), then the project is considered risky for this factor. For parameters in relation to which a particularly high sensitivity of the project has been identified, it is advisable to conduct an in-depth analysis in order to more accurately predict their changes during the implementation of the project. Such an analysis will make it possible to anticipate possible problems, plan appropriate actions, and provide the necessary resources for them, i.e. minimize project risk.
In addition to stability and sensitivity analysis, the break-even point of an innovative project is often also determined. It is determined by the volume of product sales at which all production costs are covered. This parameter obviously reflects the degree of dependence of the project results on marketing risks - errors in determining demand, pricing policy and competitiveness of the new product.
Currently, financial analysis is carried out, as a rule, using special software. For example, the Project Expert product, widely used in our country, allows you to carry out all the analysis described above, as well as perform many other operations, the consideration of which requires a special training course. The output of the Project Expert software is a ready-made business plan, designed in accordance with the standards accepted in our country.
* Commercial development of research organizations in Russia. – M.: SCANRUS, 2001, pp. 231-237.
* Commercial development of research organizations in Russia. – M.: SCANRUS, 2001, pp. 321-237.
