About the Russian export of services.
About the Russian export of services.
(The termination. The beginning in BIKI from September, 28th, 2000).
Development of legal base in sphere of services. In 1991 - 1999 in
Russia it was accepted more than 200 statutory acts on regulation
Spheres of services and are developed and discussed now eshe
Some tens. So, in first half 90th years have entered in
Force five laws, concerning regulation of sphere of services, in
The second - more than ten. In activity on formation of the Russian
Legal base in sphere of services the major directions are:
Business licensing, the international cooperation
Etc.
The greatest quantity of laws, decrees of the president of Russia,
The governmental orders of the Russian Federation and the central departments concerned
Licensings (specially or in connection with other questions). In
September, 1998 "the federal law has been passed About licensing
Certain kinds of activity ". These statutory acts
Establish the general order of licensing of business, and
Also an order of licensing of activity in separate sectors
Spheres of services. Activity concerns the licensed, in particular,
In the field of sea, river, air and automobile
Transport (including international), a banking and
Insurance, design and survey and civil work,
Tourism, tele-radio broadcasting, kinofikatsii, the rights, educations,
Communications, uses of a space, etc. Considerable
The quantity of standard documents regulates the international
Cooperation of Russia also promotes in sphere of services to its development.
So, in transport sector the governmental orders of the Russian Federation are accepted
"About transition of air transport to job on the world
koordinirovannomu time "(1993) and" About joining
The Russian Federation to the European agreement on the major lines
The international combined transportations and corresponding
Objects "(1994); in communication sector" About the statement of rules
Grantings of services long-distance and an international telecommunication "(1993
); in insurance sector - the decree of the president of the Russian Federation "About creation
The international agency on insurance of foreign investments in
The Russian Federation from noncommercial risks "(1993); in the field of the legal
Relations - the law "About the international commercial arbitration"; in
Science areas - the governmental order of the Russian Federation "About education
The Russian centre international scientific and cultural
Cooperation ". The documents regulating the international
Cooperation of Russia in the field of a banking, switch on
The decision of board of directors of the Central bank of the Russian Federation "About conditions
Opening of banks with participation of the foreign capital "; letters of the Central Bank of the Russian Federation
"Conditions of opening of banks with participation of the foreign capital" and
"Main principles of granting by the Central bank of the Russian Federation
Permissions to the Russian legal persons-residents on participation in
The capital of banks and other financial institutions for
Border "(1993); the decree of the president of the Russian Federation" About activity
Foreign banks and joint banks with participation of means
Non-residents in territory of the Russian Federation "(1993), etc.
In 1995 - 1997 the complete set of standard documents is accepted in
Areas of regulation of foreign trade of Russia, including: the law
"About state regulation of the foreign trade activity"
(1995), the decree of the president of the Russian Federation and the governmental order of the Russian Federation about
To support of exporters of the goods and services (accordingly November 1995
And January, 1996), the governmental order of the Russian Federation "About
To the federal program of development of export ", etc. These standard
Certificates in the field of regulation and assistance to development of the international
Cooperation in sphere of services make a program part
Activity of the Government of the Russian Federation on integration of Russia into the world
Economy system. However in Russia while officially it is not confirmed
The qualifier of services (the list of kinds of the activity which is considered
Services and having a validity), comparable with
The qualifier of services of the WTO. Absence of the Russian qualifier
Services to which it would be possible to refer at occurrence
Disputes, creates difficulties to regulating bodies and
To the businessmen operating in sphere of services, including at
Realisation of the international commercial operations. Used
In the Russian legal documents base terms at times are
Disputable also mismatch the standard terms in the international
Agreements.
So, in the Russian laws regulation "is mentioned by the external
Trade in services ", however specificity of the international exchange
Services is that its only insignificant part (one
Way of delivery from four) it is connected with service moving through
Border. The majority of the international services is given or on
Territories of the country of their consumption, or the manufacture country, and
Foreign investments into an infrastructure of sphere of services more often
Are a necessary condition of their delivery. Not casually in GATS
The concept "trade in services" (but not "foreign trade is used
Services "). However in the Russian law" About the state
Regulation of the foreign trade activity "export of services
It is defined as export of jobs and services from customs territory
One country abroad without the obligation about return import, and
The export fact is fixed at the moment of service granting. About
Regulation of export of tourist services. Earlier the state
Regulated export of these services through goskominturist, a bureau
Youth travel "Companion" and the special organisation of the All-Union Central Council of Trade Unions.
The tourist market has been monopolised by them, and on their share
85, 5 and 10 % of an international tourist exchange were necessary,
Accordingly. In the early nineties these organisations were
Are transformed to the joint-stock companies working as usual
Tour agencies. In 90th years the state body regulating these
Sphere of services, repeatedly changed the name and structure. So, in 1994
The State committee of the Russian Federation on physical training has been created and
To tourism (GKFT the Russian Federation). In 1999 the decree of the president of the Russian Federation "About structure
Federal enforcement authorities "instead of GKFT the Russian Federation was
The Russian agency on physical culture and tourism (RAFT) is created,
Transformed to the Ministry of physical training, sports and
To tourism and in 2000 - in the State committee Russian
Federations on physical training, sports and tourism. In 1996 in
Structure of the State Duma of Russia the Committee on tourism has been created
And to the sports, allocated with the legislature rights.
In the Russian Federation is available more than 20 tourist unions, associations,
Associations, including tourism Association (ASTUR), Association
"evroazija", the Russian association of travel agencies (RATA),
Association of the tourist organisations Russia (ASTOR), etc. the Leader
The organisation in this sector, predstavljajushej interests of the tourist
Business of Russia became RATA. In 1995 for protection of the rights of consumers
(With the assistance of RATA) the noncommercial organisation "League has been created
Protection of the rights of travellers ". One of the bodies, participating in
Creation of organizational-legal base of tourist sphere is
Committee on business in the tourism sphere, created in
Structure of Commercial and industrial chamber of the Russian Federation. In 1997 it has been entered
New Position about licensing, according to which procedure
Licensings extends on three kinds of the tourist
Activity: international turoperatorskuju, in-Russian
turoperatorskuju, turagentskuju. Such division promoted
To development of process of structurization of the market, when not numerous
The group of tour operators will work with a considerable quantity
Tourist agencies. Position provides introduction of the financial
Guarantees which in the international practice are applied in shape
Pledges, deposits, licence gathering. By means of certification
And licensings state regulation is carried out in
This sector.
In tourist business subjects of the small are presented basically
Business, and from 12 thousand the tourist firms operating in Russia,
About 80 % are small firms. The state should define
Priorities and forms of support of small business in this
To sphere (from conditions of their creation before introduction tax, credit and
Other privileges). So, in Turkey incomes of tour operator of the tourist
Activity are assessed with the corporate tax only on 15th part,
And 20 % of incomes of the tourism, received in a foreign currency and
Converted in Turkish lyres, are released from
The taxation within 10 years (from the date of enterprise creation). In
Russia conditions for small-scale business development in tourism
The unfavourable. In the law "About the state support of the small
Businesses "where the basic categories of subjects are defined
The small-scale business, enjoying the state support, no
Mentions of subjects of tourist business. Do not extend
On tourist firms and privileges under the profit tax for the sum
The means directed on development by own industrial
Bases. Formation of financial results and taxable base
Directly influences investment possibilities, prospects
Expansions of volumes and improvement of quality of services, on potential
Increases in the contribution of sphere of tourism in economy of regions and the Russian Federation in
The whole. Especially it is important for sphere of hotel business as
One of tourism components. In the international practice in the such
The countries, as Spain, Germany, France, Italy and others,
The effective system of the taxation of the small is applied
The enterprises, the control over which activity is rather combined. It
Consists in that is assessed with the tax not actual, and
Settlement profit which the enterprises can receive starting with
Production factors available for them. The tax sum
It is established in advance, that is convenient for the tax bearer and
The states. Introduction of the tax from the settlement income has allowed
To save means for accounting, realisation
The control, a legal cost, etc. on According to these rules
Small firms can not conduct accounts department and the reporting.
One of the major in taxation system is the tax on
The added cost (VAT). Rates of the VAT for tourist services,
Operating in a number of the world countries, are resulted more low:
Standard rates, % Preferential rates, %
Austria 20 10; 12
Belgium 21 0; l; 6; 12
The Great Britain 17,5 0; 2, 5; 8
Germany 15 7
Greece 18 4; 8
Denmark 25 -
Spain 16 4; 7
Italy 19 4; 10; 16
Luxembourg 15 3; 6; 12
The Netherlands 17,5 6
Norway 23 0
Portugal 17 5; 12
Turkey 15 l; 8
Finland 22 0; 6; 12; 17
France 20,6 2,1; 5,5
Switzerland 6,5 2
Sweden 25 6; 12
Japan 3 -
Disputes on the VAT for tourist services are conducted in many countries
The world. So, despite protests of representatives of tourist industry,
The government of Switzerland has established the VAT at a rate of 6,5 % on services
The international tourism. In 1998 20 %-s' VAT has been entered with
Everyone sold turpaketa in Italy. However in Morocco have accepted
The decision on decrease in rates of the VAT for system of tourism with 14 to 7 %. In
Russia also were undertaken attempts to enter the VAT for the tourist
Permits, but GKFT the Russian Federation with the big work has not admitted it. On
To practice the income of tour agency is released from the VAT, which only
Makes no more than 10 - 15 % of a total cost of the permit. Cost
All other services (hotel, transport, a food, etc.)
It is assessed with the VAT in full, and they make 85 - 90 % of the general
Permit costs. The federal accepted by the State Duma
The law "About modification and additions in the law of the Russian Federation" About the tax on
The added cost "is provided by an exception tourist and
Excursion permits from the inventory and the services which are not assessed
The VAT. Introduction of the VAT for permits on exit is provided
To tourism at a rate of 15 % of their cost, on entrance and internal -
10 %. Some decrease in the rate of the profit tax, road
The tax, the sizes of charges in off-budget funds cannot
To be compensated by cancellation of privileges under the VAT and introduction of the tax from sales.
Similar measures lead to that many tour agencies try
To avoid a tax press, having used advantages
Offshore business.
According to the researches spent by the World council on
To tourism and travel, increase in the taxes raised with
Foreign tourists, conducts to reduction of their number that becomes
The reason of reduction of quantity of workplaces in tourism sphere.
The chairman of the American association of hotels and motels has noticed,
That increase of taxes from tourists in the USA has compelled 860 thousand
Potential consumers of tourist services to prefer others
Directions and as a result turindustrija the USA has lost 8,6 billion
Dollars And in Finland after decrease in taxes from tourists on 36 %
The number of their arrivals in Helsinki has considerably increased. Therefore in the Russian Federation
Internal and entrance tourism is necessary for supporting the effective
Tax policy. However instead the tax has been established with
Sales rates of taxes also increase by services of hotels on
Using ground and water resources for the enterprises
Hotel economy. It is offered the means arriving from
Resort gathering to direct a special-purpose designation through
Special funds on development of a tourist infrastructure of the resort
Zones of Russia, and internal tourism to release from the VAT (a chain
"Transport - a food - residing").
The important place in system of measures on development of tourist business
Russia it is taken away to maintenance of advancement domestic
Tourist product in the world market, but advertising campaigns
Separate tourist firms cannot provide success. Follows
To develop accurate the advertising concept at state level,
Switching on a complex of measures on creation of an image of Russia as the countries,
Favorable for rest and sanatorium treatment. Many
The western countries for the purpose of attraction of tourists in the country
Allocate considerable means for tourism propagation. So,
The government of Spain annually allocates for such advertising more than 70
The mln. dollars And GKFT in 1998 have spent the Russian Federation for the similar purposes
In total 300 thousand rbl. from the state budget. Egypt on
tyuristskuju advertising only in Russia has spent more than 500 thousand
Dollars, Spain - more than 320 thousand, Greece - about 200 thousand
<$>
//* an information Source: BIKI, 3.10.00
//* Reg. Nom. - 1101000047.16-------------------------------------------
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