ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of December 29, 2023 No. 2391

About introduction of amendments to some acts of the Government of the Russian Federation

The government of the Russian Federation decides:

1. Approve the enclosed changes which are made to acts of the Government of the Russian Federation.

2. Recognize invalid acts and separate provisions of acts of the Government of the Russian Federation according to the list according to appendix.

3. To the Ministry of Industry and Trade of the Russian Federation:

in case of the conclusion of agreements on provision of subsidy from the federal budget to the budget of the subject of the Russian Federation to include in the specified agreements of provision on providing unexecuted obligations of the parties on agreements on provision of other interbudget transfers from the federal budget to budgets of subjects of the Russian Federation which were performed according to the Rules of provision of other interbudget transfers from the federal budget to budgets of subjects of the Russian Federation on cost recovery on creation, upgrades and (or) reconstruction of infrastructure facilities of industrial (industrial) parks or industrial technoparks approved by the order of the Government of the Russian Federation of January 20, 2016 No. 15 "About approval of Rules of provision of other interbudget transfers from the federal budget to budgets of subjects of the Russian Federation on cost recovery on creation upgrades and (or) reconstruction of infrastructure facilities of industrial parks or industrial technoparks";

within 90 calendar days from the date of entry into force of this resolution to approve methodical recommendations about preparation of the request for selection of the subjects of the Russian Federation having the right to subsidies from the federal budget to budgets of subjects of the Russian Federation to cost recovery on creation, upgrade and (or) reconstruction of infrastructure facilities of industrial (industrial) parks, industrial technoparks or technoparks in the field of high technologies.

4. This resolution becomes effective since January 1, 2024.

Approved by the Order of the Government of the Russian Federation of December 29, 2023 No. 2391

Changes which are made to acts of the Government of the Russian Federation

1. In the state program of the Russian Federation "Development of the industry and increase in its competitiveness" approved by the order of the Government of the Russian Federation of April 15, 2014 No. 328 "About approval of the state program of the Russian Federation "Development of the industry and increase in its competitiveness" (The Russian Federation Code, 2014, No. 18, Art. 2173; 2021, No. 47, Art. 7842; 2022, No. 24, Art. 4045; No. 41, Art. 7106; 2023, No. 25, Art. 4600; Official Internet portal of legal information (www.pravo.gov.ru), 2023, on December 22, No. 0001202312220066, No. 0001202312220070, on December 25, No. 0001202312250109):

a) add the Section V with the paragraph of the following content:

"Rules of provision of subsidies from the federal budget to budgets of subjects of the Russian Federation on cost recovery on creation, upgrade and (or) reconstruction of infrastructure facilities of industrial (industrial) parks, industrial technoparks or technoparks in the field of high technologies are given in appendix No. 17.";

b) add with appendix No. 17 of the following content:

"Appendix No. 17

to the state program of the Russian Federation "Development of the industry and increase in its competitiveness"

Rules of provision of subsidies from the federal budget to budgets of subjects of the Russian Federation on cost recovery on creation, upgrade and (or) reconstruction of infrastructure facilities of industrial (industrial) parks, industrial technoparks or technoparks in the field of high technologies

I. General provisions

1. These rules establish the purposes, conditions and procedure for provision of subsidies from the federal budget to subjects of the Russian Federation for the purpose of joint financing of the payment commitments arising in case of implementation of actions on cost recovery on creation, upgrade and (or) reconstruction of infrastructure facilities of industrial (industrial) parks, industrial technoparks or technoparks in the field of high technologies (further respectively - subsidies from the federal budget, parks).

2. The concepts used in these rules are applied in the values established by the Rules of selection of the subjects of the Russian Federation having the right to the state support in form of subsidies for cost recovery to creation, upgrade and (or) reconstruction of infrastructure facilities of industrial parks, industrial technoparks, technoparks in the field of high technologies, special economic zones, approved by the order of the Government of the Russian Federation of October 30, 2014 No. 1119 "About selection of the subjects of the Russian Federation having the right to the state support in form of subsidies for cost recovery to creation, upgrade and (or) reconstruction of infrastructure facilities of industrial parks, industrial technoparks, technoparks in the field of high technologies, special economic zones" (further - Rules of selection of subjects of the Russian Federation).

3. Subsidies from the federal budget are provided for the purpose of cost recovery of subjects of the Russian Federation on creation, upgrade and (or) reconstruction of objects of engineering, energy, transport infrastructures, and also the buildings, structures and constructions intended for residents of the industrial (industrial) parks of the state and (or) private pattern of ownership included in the list of projects approved by the Government of the Russian Federation according to Item 22 of Rules of selection of subjects of the Russian Federation (further - the list of projects), and (or) costs for creation, upgrade and (or) reconstruction of objects of engineering, energy, transport, technological infrastructures, and also the buildings, structures and constructions intended for residents of industrial technoparks or technoparks in the field of high technologies of the state and (or) private pattern of ownership the projects included in the list (further - infrastructure facilities of parks).

4. Distribution of subsidies from the federal budget between subjects of the Russian Federation affirms the Government of the Russian Federation. Level of joint financing of payment commitments of subjects of the Russian Federation for the purpose of cost recovery of subjects of the Russian Federation on which compensation subsidies from the federal budget are provided constitutes 99 percent.

5. Subsidies from the federal budget are not provided if:

a) creation, upgrade and (or) reconstruction of infrastructure facilities of the park are performed at the expense of means of subjects of natural monopolies or the specified objects are included in investing programs of subjects of natural monopolies, except as specified, if creation, upgrade and (or) reconstruction of infrastructure facilities of the park are performed at the expense of the means of the applicant paid as payment for technological accession of infrastructure facilities of the park;

b) creation of infrastructure of the park is intended for ensuring activities of the legal entities and individual entrepreneurs performing economic activity in the field of production and trade in crude oil, natural gas, production and trade in liquid fuel, production of excise goods, except for cars and motorcycles, and also the legal entities and individual entrepreneurs performing production of oil products from heavy oil residues (oil fractions which beginning of temperature of boiling is above 500 °C) on installations of the slowed-down coking, hydrocracking of heavy oil residues and hydroconversion of heavy oil residues;

c) creation, upgrade and (or) reconstruction of infrastructure facilities of the park are performed by the subject of the Russian Federation according to obligations assumed based on the concessionary agreement, the agreement on public-private partnership, and also the agreement on municipal and private partnership;

d) creation, upgrade and (or) reconstruction of infrastructure facilities of the park are performed or are performed by the subject of the Russian Federation within obligation fulfillment of the subject of the Russian Federation on ensuring level of joint financing from the budget of the subject of the Russian Federation by provision of means of the federal budget based on other regulatory legal acts of the Russian Federation;

e) creation, upgrade and (or) reconstruction of infrastructure facilities of the park are performed or are performed at the expense of means of the federal budget based on other regulatory legal acts of the Russian Federation;

e) creation, upgrade and (or) reconstruction of infrastructure facilities of parks are performed or are performed by resident of the park;

g) creation, upgrade and (or) reconstruction of infrastructure facilities of parks are performed in the territories of the parcels of land located in borders of special economic zones provided that creation, upgrade and (or) reconstruction of infrastructure facilities in borders of such parcels of land are performed within implementation of the Federal Law "About Special Economic Zones in the Russian Federation" with attraction of financial resources of the federal budget, or creation, upgrade and (or) reconstruction of infrastructure facilities of special economic zones are performed in the territories of the parcels of land located in borders of parks provided that creation, upgrade and (or) reconstruction of infrastructure facilities in borders of such parcels of land are performed with attraction of financial resources of the federal budget based on other regulatory legal acts of the Russian Federation.

6. Subsidies from the federal budget are provided to subjects of the Russian Federation which projects are included in the list of projects, in the amount of, not exceeding the size of the tax and customs payments which are actually paid by residents of the park in the federal budget, within limits of the budget obligations brought to the Ministry of Industry and Trade of the Russian Federation as the receiver of funds of the federal budget for provision of subsidies from the federal budget for the purposes specified in Item 3 of these rules.

7. When calculating the size of subsidies from the federal budget the income tax of the organizations, the value added tax and excises on the cars and motorcycles which are subject to transfer in the federal budget (further - the federal taxes), and also the import customs duties which are subject to transfer in the federal budget (further - customs duties), paid by residents of the park in settlement period are considered.

The size of the federal taxes and customs duties paid to the federal budget is determined proceeding from the arrived federal taxes confirmed with the Federal Tax Service regarding the income tax of the organizations, the value added tax, excises on cars and motorcycles and the customs duties confirmed with the Federal Customs Service.

8. Subsidies from the federal budget are provided in case of accomplishment of the following conditions:

a) availability of the legal acts of the subject of the Russian Federation approving the list of actions (results) in case of which realization there are payment commitments of the subject of the Russian Federation for the purpose of which joint financing subsidies from the federal budget are provided;

b) availability in the budget of the subject of the Russian Federation of budgetary appropriations on execution of payment commitment of the subject of the Russian Federation which joint financing is performed from the federal budget, in the amount necessary for its execution;

c) the conclusion of agreements on provision of subsidies from the federal budget between the Industry ministry and trade and the supreme executive body of the subject of the Russian Federation (further - the agreement on provision of subsidy) according to Item 10 of Rules of forming, provision and distribution of subsidies from the federal budget to budgets of the subjects of the Russian Federation approved by the order of the Government of the Russian Federation of September 30, 2014 No. 999 "About forming, provision and distribution of subsidies from the federal budget to budgets of subjects of the Russian Federation".

9. In addition to the conditions specified in Item 8 of these rules, subsidies from the federal budget are provided on condition of the applicant's compliance to the following criteria:

a) inclusion of the park in the list of projects;

b) determination of public authority of the subject of the Russian Federation to which functions and responsibility for execution of the agreement on provision of subsidy are assigned (further - authorized body), implementation of coordination of the project in the subject of the Russian Federation, interaction with the Ministry of Industry and Trade of the Russian Federation and submission of the reporting provided by the agreement on provision of subsidy;

c) compliance of the industrial (industrial) park and managing company to requirements to industrial (industrial) parks and managing companies of industrial (industrial) parks for the purpose of application of measures of stimulation of activities to them in the field of the industry approved by the order of the Government of the Russian Federation of August 4, 2015 No. 794 "About industrial (industrial) parks and managing companies of industrial (industrial) parks" and inclusion of data on the industrial park and managing company of the industrial (industrial) park in the register of industrial (industrial) parks and managing companies of industrial (industrial) parks;

d) compliance of industrial technopark and managing company to the requirements to industrial technopark and managing company of industrial technopark for the purpose of application of measures of stimulation of activities in the field of the industry approved by the order of the Government of the Russian Federation of December 27, 2019 No. 1863 "About industrial technoparks and managing companies of industrial technoparks" and inclusion of data on industrial technopark and managing company of industrial technopark in the register of industrial technoparks and managing companies of industrial technoparks;

e) compliance of technopark in the field of high technologies and managing company of technopark in the field of high technologies to requirements to technoparks in the field of high technologies and to the managing companies of technoparks in the field of high technologies approved by the order of the Government of the Russian Federation of August 25, 2023 No. 1381 "About technoparks in the field of high technologies and managing companies of technoparks in the field of high technologies" and inclusion of data on technopark in the field of high technologies and about managing company of technopark in the field of high technologies in the register of technoparks in the field of high technologies and managing companies of technoparks in the field of high technologies;

e) compliance of the size of actually incured costs from the budget of the subject of the Russian Federation for creation, upgrade and (or) reconstruction of infrastructure facilities of the park to the size of costs specified in the forecast of the size of subsidies from the federal budget for the next financial year and planning period;

g) non-negative value of difference between the amount of the federal taxes and customs duties paid by residents of the park to the federal budget from the date of the beginning of the project implementation calculated according to Item 9 of Rules of selection of subjects of the Russian Federation, and the size of the means of the federal budget provided on project implementation from the date of the beginning of project implementation, as of the 1st year of provision of subsidies from the federal budget.

10. Subsidies from the federal budget are provided to the budget of the subject of the Russian Federation based on the agreement on provision of subsidy in which including are provided:

a) the size of subsidies from the federal budget calculated according to Items 32 - 38 these rules, conditions, terms and procedure for their budget contribution of the subject of the Russian Federation;

b) the list of actions for creation, upgrade and (or) reconstruction of infrastructure facilities of the park, and also objects of transport infrastructure on the territories adjacent to borders of the territory of the industrial (industrial) park which are performed by the subject of the Russian Federation with indication of the sizes of costs from the budget of the subject of the Russian Federation for their realization and the list of infrastructure facilities of the park, to creation, upgrade and (or) reconstruction of which was directed costs of the subject of the Russian Federation;

c) agreement cancelation conditions about provision of subsidy;

d) the values and terms of achievement of results of use of subsidies from the federal budget established according to Item 39 or 40 of these rules (further - results), the obligation of the subject of the Russian Federation on achievement of annually established values of results, and also condition about possibility of adjustment of annually established values of results on the bases and in limits which are set by Items 41 and 42 of these rules;

e) terms of return the subject of the Russian Federation of subsidies from the federal budget in case of not achievement of the established values of results for the end of the 10th year of project implementation;

e) procedure and terms of submission of the annual reporting on achievement of values of results, and also terms of submission of the reporting on execution of conditions of provision of subsidies from the federal budget, including information on dynamics of achievement of results (the term of submission of such reporting - no later than February 15 of the year following for reporting);

g) the obligation of the subject of the Russian Federation on the organization of annual monitoring of achievement of values of results of use of subsidy;

h) the forecast of the size of subsidies from the federal budget to the budget of the subject of the Russian Federation for the next financial year and planning period;

i) the obligation of the subject of the Russian Federation about annual submission of the forecast of the size of subsidies from the federal budget to the budget of the subject of the Russian Federation with quarterly breakdown;

j) the obligation of the subject of the Russian Federation on execution of the forecast of the size of subsidies from the federal budget to the budget of the subject of the Russian Federation;

k) condition about adjustment of the forecast of the size of subsidies from the federal budget to the budget of the subject of the Russian Federation in case of adjustment in accordance with the established procedure planned values of the passport of the complex investment project;

l) condition about reduction of the size of subsidies from the federal budget to the budget of the subject of the Russian Federation on share of not achievement by the subject of the Russian Federation of result of the forecast of the size of subsidies from the federal budget to the budget of the subject of the Russian Federation;

m) name of authorized body;

o) the planned submission due date authorized body of the first request for receipt of subsidy according to these rules;

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