Publicado en 3C TIC. Edición Especial – Octubre 2019
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Resumen
Abstract
In Russia, much attention is paid to the development of the healthcare sector by providing financial direct and indirect support. The granting of tax preferences facilitates the activities of the institutions themselves, since this greatly alleviates the tax burden for them and ensures the inflow of capital and investment in this area. All this contributes to the development of the private medicine sector, increasing the cost of research and development related to health, which in turn brings benefits to the population. The main direction of application of preferences in the field of health care will contribute to the further development of the industry. The extension of the existing preferences, in particular on income taxes, which expires next year, may contribute to the development of both public and private health organizations. Of course, it’s not about indefinite exemption from the tax, a developed practice is the establishment of a reduced tax calculation rate, with its subsequent gradual increase. This option is the most lenient for organizations, as a sharp transition from full tax exemption to calculating it at the maximum rate under normal conditions may entail a sharp increase in the tax burden, which can adversely affect the average and small health care businesses just starting its detail.
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Palabras clave
Keywords
Taxation of health care facilities, Preferences for healthcare facilities, Value added tax preferences, Reduced social tax rates, Temporary tax preferences.
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