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Г.К. Девлет-Гельды, А.А. Армидонова
10
Гуманитарный вестник
# 3·2016
Russian stock market or to transfer money of clients to management to
share, exchange funds, etc. No more than 15% of the money deposited on
IIS can be invested in deposits;
•
there is the minimum period of validity of the contract IIS — 3 years
during which the owner can recharge him. On expiration of the contract of
IIS opening of the new account is possible, and the acting one is possible
to transfer to other broker company without loss of privileges;
•
during period of validity of the contract with the share intermediary
the owner of the account can't withdraw money from him, and in case of
early cancellation of the contract, the added deductions are subjected to be
returned to the state. Therefore, the owner of IIS has the right to withdraw
the saved-up funds only after the termination of validity, namely, at least,
in 3 years after his creation;
•
it is possible to invest means through IIS only in assets of the Rus-
sian companies. Carrying out operations from investment accounts and in
the Forex market isn't allowed;
•
the citizen has the right to stop the contract for maintaining IIS with
one broker / management company and to sign the new contract with other
professional participant of the market.
An important factor when opening the individual investment account
is the choice by the natural person like an investment deduction on a tax
on the income. Today there are two types of deductions. The investor is
granted an option of one of them.
•
The deduction of type "A" — provides such deduction when the
owner of IIS has the right to receive 13 % to the profit on the invested
means. Such type of a deduction allows the investor to return a part of a
tax which has been paid in the form of the personal income tax. IIS with a
deduction of type "A" is expedient for natural persons — payers of the
personal income tax planning to make the minimum quantity of the trans-
actions in stock market or having additional sources of the income and, as
a result, big charges of the personal income tax on this additional income.
•
The deduction of type "B" — assumes liberation of the owner of IIS
from payment of tax deductions on all income which the investor is capa-
ble to receive for time of existence of his account. Such option is actual as
for the persons who aren't paying the personal income tax (pensioners,
housewives) and for the active investors who don't have other sources of
the official income except for the income from conducting operations in
stock market.
Examples of calculations of benefit of owners of IIS according to
types of investment deductions.
The choice of a deduction of type "A":
We will assume that for 2015 the citizen M. had a salary at a rate of
700 000. From this sum of money 91 thousand rubles (13 % of the salary)