DEVELOPMENT OF INNOVATIVE PRODUCTIONS IN CHINA, USA AND EUROPEAN UNION: THE EXPERIENCE OF THE DIRECT TAXATION OF CORPORATIONS

The article has justified the conclusion that in the countries of the European Union, USA and China there is a system of measures for creation of favorable innovative climate, special attention is paid to the interest of the companies of the real sector of economy in the creation of innovations; the conclusion is based on the analysis of the experience of direct taxation for providing financing of innovative productions in these countries. In the Russian practice of the taxation of innovation activity the complex of the measures directed to improvement of the innovative climate in the country has been implemented. Despite of this, the investment attractiveness of Russia remains at the sufficiently low level.

innovative production, taxation of revenue, scientific research and development, the estimative indicative tools of innovations, investment attraction, innovations, innovative activities, innovative climate, innovative state policy, tax privileges