为乌克兰初创企业实施税收创新

Oksana Haniailo, Victoria Karasiuk
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引用次数: 0

摘要

近几十年来,小型创新创业的一种形式在世界上变得越来越普遍——创业。为了刺激这一行业的发展,改革的重点领域之一是为创业公司创造有利的税收条件。Сreating这样的条件将是吸引国内外对国民经济投资的直接途径。这种条件也将有助于国内生产总值的增长和一个国家人口的生活水平。今天的创业公司正在不同的国家发展小型企业。大公司从他们那里成长起来,拥有未来的潜力和在全球范围内竞争的产品。国外经验表明,在任何国家,简化税收制度的应用都是改善初创企业生态系统的重要组成部分。乌克兰已经制定并实施了到2030年的创新发展战略,其中创业公司被视为国家创新生态系统的结构性组成部分。在这一战略的框架内,Diia市为IT公司和初创企业创建了一个特殊的法律和税收制度。因此,研究创业企业的创建和运营条件、税收问题,选择一种减轻税负的制度,对所有创新创业的发展都具有重要意义。本文研究了乌克兰创业公司的代理税收制度,以及在应用一般和简化的税收制度和新的乌克兰税收制度中出现的问题。作者考虑了税收系统中创业公司选择标准的关键问题,这将使他们能够减轻税收负担。本文列出了一系列需要政府支持的问题,以改善乌克兰初创企业的创新生态系统。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
IMPLEMENTATION OF TAX INNOVATIONS FOR UKRAINIAN STARTUPS
In recent decades one of the forms of small innovative entrepreneurship has become more widespread in the world – a startup. In order to stimulate the development of this industry, one of the priority areas of reforms is to create favorable tax conditions for startups. Сreating such conditions will be a direct way to attract investment in the national economy, both foreign and domestic. Such conditions will also contribute to the growth of gross domestic product and living standards of the population of a country. Startups today are developing small businesses in different countries. Large companies grow from them with potential for the future and competing products at the global level. Foreign experience shows that the application of simplified tax regimes is an important component in improving ecosystems for startups in any country. Ukraine has developed and implemented until 2030 the Strategy for the development of innovation, where startups are considered a structural part of the national innovation ecosystem. Within the framework of this Strategy was created a special legal and tax regime Diia City for IT companies and startups. That is why studying issues related to the conditions for the creation and operation of startups, their taxation, choosing a system that will reduce the tax burden, are relevant for the development of all innovative entrepreneurship. The article investigates acting taxation systems for startups in Ukraine and problems that arise in the application of the general and simplified taxation system and the new for Ukraine tax regime Diia City. The authors consider the key issues concerning the selection criteria for startups in the tax system which will allow them to reduce the tax burden. The article identifies a list of issues that need government support to improve the innovation ecosystem for startups in Ukraine.
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