Organizations with foreign investment is a desirable phenomenon for the economy of any country. Almost all world states are interested in attracting financial assets from abroad. It is no secret to anyone that foreign investment in national enterprises contributes to economic development, creates new prospects, and stimulates the growth of domestic investment. The positive impact of foreign financial injections on the dynamics of the country's development sets the vector for the necessary political transformations. Therefore, the policies of various states are often aimed at creating favorable conditions for the work of foreign capital in the country.
For this purpose, organizations with foreign investments are established, which are commercial structures, where the share of a foreign partner in the authorized capital accounts for more than 10% of the funds.
The process of investing private cash and other assets in foreign enterprises today can be considered one of the most common and favorite types of investment activity. Usually, investors who decide to entrust their capital to foreign objects pursue the following goals:
- optimization of the use of available funds;
- minimizing the cost of paying taxes;
- minimizing the cost of intermediary services.
Foreign entrepreneurs present on the Russian market are called “foreign investors”. Under Russian law, this definition includes international organizations, foreign citizens, foreign states, people who permanently reside outside the Russian Federation, but do not have foreign citizenship, foreign legal entities and organizations that are not legal entities.
The following main points are attributed to foreign investments injected into the country's economy:
- money;
- property;
- intellectual property rights;
- property rights;
- securities;
- services;
- information.
Capital owned by a foreign investor is directed to the development of agriculture or industrial facilities, real estate, stocks, bonds, trade and other economic sectors of the state.
According to the law "On Foreign Investments" adopted by the Russian Federation, all enterprises with foreign investments are divided into the following three types:
- enterprises with partial or equity participation of foreign investors, their branches and subsidiaries are also included here;
- enterprises wholly owned by foreign investors, including branches and subsidiaries;
- branches of foreign legal entities.
Organizations with foreign investment can be created as follows:
- the establishment of the organization itself;
- acquisition by a foreign investor of a share in a previously organized enterprise without foreign investment;
- acquisition by the foreign investor of the enterprise in full.
According to the law, organizations with foreign investments, as well as national enterprises, are required to pay taxes established by the tax laws of the country. Such organizations need to maintain accounting records, as well as provide financial statements in full compliance with laws and regulations in force in the Russian Federation. The taxation of such organizations has a number of advantages and features compared to national enterprises. Such an approach is caused not only by international obligations adopted by the Russian Federation, but also by the policy of attracting foreign investment, carried out both at the state and regional levels.
