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Индивидуальные инвестиционные счета — новый инструмент российского
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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;