SPECIAL INVESTMENT CONTRACT AS A NEW FORM OF SUPPORT FOR MANUFACTURERS OF VEHICLES IN RUSSIA

Abstract

The problems of manufacturers of vehicles are considered in the article. A new mechanism for supporting car manufacturers is analyzed in the context of a decline in sales volumes. The conditions for concluding an investment contract (SPIC) are considered, since in fact after the completion of the agreements on industrial assembly this will be the only instrument capable of supporting vehicle manufacturers. The analysis of tax and other preferences provided to vehicle manufacturers (and not only) in case of their conclusion by the SPIC shows that despite the complex of preferences from the state not for all producers, it is attractive. This is due to the fact that in order to obtain each of the preferences, the conditions that the manufacturer must meet, which in conditions of a decline in economic growth for the majority of producers is unrealizable. The support of manufacturers who placed their production on the territory of the Russian Federation, giving jobs, tax revenues, is one of the measures to stabilize the current situation in the economy, but the main methods of increasing consumer demand should be directed not at producers but at consumers, income of the population.