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Индивидуальные инвестиционные счета — новый инструмент российского
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Гуманитарный вестник
# 3·2016 9
(33,6 %), Mexico (27,7 %) [1]. The banking sector dominating in the fi-
nancial market can't provide a necessary volume of crediting in the coun-
try therefore to attract long-term money to implementation of long-term
investment projects, to increase efficiency of the capital market, to stimu-
late investment activity of the population, the state has entered a new tool
on the Russian financial market– the individual investment accounts (IIA).
The practice of using similar accounts exists in many countries of the
world for a long time. So, in the USA the similar scheme has been work-
ing since 1974 and now about 50 million investment accounts operate in
the American market for the total amount more than 7,2 trillion dollars. In
Great Britain individual accounts exist about 15 years. During this time
the amount of money, individual accounts of citizens of the kingdom
which are saved up for 15 million, has made about 450 billion pounds ster-
ling. Since 2014 the similar project has begun to work in Japan. The
amount in 100 thousand dollars can be credited into one Japanese individ-
ual investment account. The Japanese investors have opened more than
6,5 million accounts for two years[2].
Having studied and having estimated positive experiment of foreign
colleagues on development of the financial market, the Ministry of Fi-
nance of the Russian Federation with active support of participants to Na-
tional association of stock market (NAUFOR) has developed the bill of
the new tool of the financial market. This initiative has received legislative
fixing in the Federal law No. 39-FZ "About securities market" (according
to the additions and changes presented in Art. 10.3 the h. 3 Federal laws
from 12/21/2013 No. 379-FZ, in Art. 219.1 of the Federal law No. 420-FZ
of 28.12.2013), and since January 1, 2015 the Russian citizens had had an
opportunity to open in the financial market new brokerage accounts —
IIS. For the first half of 2015 the number of the citizens who have opened
investment accounts has exceeded 32 thousand people [3].
Distinctive features of the Russian individual investment accounts are:
•
granting tax benefits to owners of IIS: a tax deduction of 13 % for
the sum of an annual contribution of money for the account or release
from the taxation of all sum of the income from investments when closing
the account;
•
a possibility of opening to individuals only of one investment ac-
count at the broker or management company. The owner of IIS has the
right to use also other brokerage accounts. However the standard broker-
age account can't be transferred to IIS;
•
the maximum size of a contribution to IIS in the first year makes no
more than 400 thousand rubles;
•
the broker or management company can invest money of the client
in stocks, the state and corporate bonds (including, in the eurobonds issued
by the Russian companies), the foreign securities which are traded on the