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Индивидуальные инвестиционные счета — новый инструмент российского

Гуманитарный вестник

# 3·2016 11

have been withheld in quality of a tax. The citizen M. has opened IIS and

has contributed 400 thousand rubles on it for the purpose of investment of

it into the bonds of a federal loan. In the end of the year the citizen M. will

receive return of the paid tax of 13% of the means invested for IIS, but

only provided that the deduction won't exceed the size of the deducted tax.

Namely - the paid tax makes 91 thousand rubles, and 13% of 400 thousand

rubles - it is 52 thousand rubles, respectively, the citizen M. will receive

the sum of 52 thousand rubles.

The choice of a deduction of type "B":

The tax deduction of type "B" is available only after 3 years of posses-

sion of the account. For example, the citizen M. has opened IIS and fills

up him every year for the sum equal to 400 thousand rubles. On the expi-

ration of 3 years taking into account profit on operations in stock market

citizen M. has the sum of 1 970 000 rubles on his account from which 1

200 000 rubles have been deposited to the account, and the profit has

made 770 thousand rubles. In that case when closing the contract on the

individual investment account the citizen M. has the right to withdraw all

sum of 1 970 000 rubles without payment of income tax.

The investor not necessarily has to make the choice of the type of a

tax deduction at the time of opening of IIS. It is possible to make it within

3 years of use of the account, but provided that the choice of type "A"

hasn't been made and tax deductions on it haven't been received.

Advantages and disadvantages of individual investment accounts.

The individual investment account gives an excellent opportunity for

the beginning investors to become active participants of the financial mar-

ket. Many beginners undoubtedly heard about tempting opportunities of

stock market. However, without having sufficient money, they weren't

able to afford to become participants of this market. Now, as the minimum

sum of an initial contribution to IIS isn't limited, minority shareholders

can participate on an equal basis with large players in operations with se-

curities and gain income. And the Russian pensioners have an opportunity

to use IIS (with a deduction of type "B") as a source of the additional in-

come to pension.

However IIS has also a number of restrictions:

the retail investor (natural person) has the right to open only one IIS;

the maximum sum of a contribution makes 400 thousand rubles that

is unattractive for large investors — owners of big deposits in commercial

banks;

in difference against bank deposits IIS it isn't insured by the state;

for receiving privileges as "B" of ISS has to exist not less than three

years;

a minimum period of validity of IIS-3 years. Such term can cause

fear of investors-beginners because of unstable development of economy;