Direct methods of state support for innovation. Various models of organization of the innovation process

As mentioned earlier, there are two main groups of methods of state regulation: direct and indirect.

Direct methods of state regulation innovation process are carried out mainly in two forms: administrative-departmental and program-targeted. The administrative-departmental form of state regulation of the innovation process is direct financing, carried out in accordance with special laws taken with the aim of directly promoting innovation. The program-targeted form of state regulation of innovations is the contractual financing of innovations through state targeted programs to support innovations, including in small science-intensive firms. A system of state contracts for the purchase of certain innovations (goods, technological processes, services) is being created, and credit facilities are provided to firms for the implementation of innovations. Contract financing is one of the elements of the currently widespread system of contractual relations - contracts between customers and contractors. The contract clearly provides for the completion of work, the specific division of labor between the performers, the nature of the material reward. Mutual obligations and economic sanctions are strictly stipulated.

In the system of direct methods of state influence on the innovation process, an important place is occupied by measures that stimulate cooperation between industrial enterprises (firms, corporations) in the field of innovation and cooperation between universities and industry. The second of these forms of cooperation is caused by the need, on the one hand, to bring advanced scientific ideas to the stage of their commercial implementation, and, on the other hand, to create conditions for industry to be interested in financing fundamental and exploratory research.

In this direction of the state innovation policy, its orientation towards the scientific novelty of industrial innovations is manifested, which is often secondary in the implementation of the interests of industrial firms and enterprises that primarily solve production and commercial problems.

In state regulation of innovation processes important role play and indirect methods. Indirect methods used in the implementation of state innovation policy are aimed, on the one hand, at stimulating innovation processes, and on the other hand, at creating a favorable (social, economic, psychological) climate for innovative activity. The composition, structure and content of indirect methods of state regulation of innovation processes are quite diverse.

Indirect methods include tax incentives and discounts, credit benefits. Tax incentives and discounts are manifested: in the exemption from taxation of that part of the profits of enterprises and organizations, which is directed to carrying out promising innovative developments, the creation of a scientific and technical allotment; the exclusion of foreign currency funds of scientific organizations and universities from the number of taxable incomes received from the sale of scientific and technical (innovative) products and aimed at purchasing special equipment and unique devices; reduction of tax rates on value added, property and land for scientific and technical organizations; reduction during the determined period of taxable profit received by enterprises (firms) from the use of inventions and other innovations. Effective under certain conditions may be such indirect measures of state regulation of innovation as credit incentives, i.e. providing loans (for example, with a low interest rate) to enterprises, joint-stock companies and firms - potential consumers results of innovative developments, innovations.

Speaking about the features of each of the methods of state support for innovation, one should consider their shortcomings.

The implementation of direct methods assumes that the state replaces the market by selecting technologies. By supporting innovative projects, it interferes with free competition, providing some enterprises with better economic conditions. But the state does not always select projects effectively, often having no idea about the scientific achievements in the world, succumbing to the influence of the recipients.

Also, those projects that could well be implemented by enterprises on their own will often receive state support. The hidden subsidizing of the so-called "strategic" industries is also coming to an end in disgrace. This blunts entrepreneurs' incentives to "take" risks without outside support. The receipt of subsidies by one "limping" industry encourages others to seek them too. Such steps contradict the main condition of a favorable economic climate - free competition.

The advantages of indirect support methods are as follows. First, their use ensures the autonomy of the private sector and forms the responsibility of business for the choice of research areas. Second, they provide a unified approach to stimulating innovation across industries. Thirdly, when implementing indirect methods, there is no need for various bureaucratic operations. Fourth, they do not create an artificially state-supported market for innovations that are often not economically viable.

According to Academician A. Gorbunova, the advantages and disadvantages of the methods under consideration can be assessed on a five-point scale according to criteria such as:

Targeting. With the help of direct methods, the impact is made on a specific subject: a recipient of budget funding, a grant, a subsidy, an organization with state participation. Indirect methods cover all economic entities engaged in scientific or innovative activities, or a certain part of them, depending on the direction of policy implementation. Thus, the use of direct methods ensures a careful selection of subjects to provide support (for example, through a competition, tender), while the advantage of indirect methods lies in the greater involvement of economic entities in the innovation process, their effect extends to a wide range of subjects and is longer in time (not limited by the terms of the project, contract, etc.).

Possibility of control. The results of direct action are easier to control, which follows from the first criterion. It is possible to track how the funds allocated to the recipient are spent, but there is a risk of corruption, dishonest performance of obligations, and financial fraud. The implementation of indirect incentive measures is more difficult to track, since this process has a complex spatial and temporal structure, and the corruption component is also present. Thus, for the same degree of risk, direct methods provide better control.

Development of creative initiative. In fact, the use of any methods of stimulating innovative activity is aimed at developing a creative initiative. However, direct methods are usually aimed at a narrow circle of subjects already related to science and innovation. Indirect methods involve increasing the interest of all economic entities in the implementation of innovations, involving new participants in the innovation process. That is, according to this criterion, direct methods are clearly inferior to indirect ones.

Funds spent. Direct incentive methods often involve a one-time allocation of funds. When using indirect methods, the costs are more distributed over time. It is not reasonable to compare costs in absolute terms, but it seems logical to conclude that the costs of implementing indirect regulation measures have a greater economic effect, since the results of such an impact are available to a much larger number of participants (infrastructure users, recipients of benefits, etc.). This means that only the most important projects and research can be financed directly, and in order to increase the economic growth of the entire country as a whole, it is more profitable to invest in creating an enabling environment for effective business activities based on scientific knowledge and innovation.

Efficiency of measures. The effectiveness of direct methods lies, first of all, in the fact that the output is a specific, measurable result - the solution of the tasks set in the field of science and innovation. And the main effect of indirect regulation is a positive impact on the country's economy, increasing its investment attractiveness, and developing entrepreneurial initiatives.

Table 2.1 - Assessment of the advantages and disadvantages of methods of state support for innovation (on a 5-point scale)

According to Table 2.2.1, the total score of direct methods was 14 points, indirect methods - 20 points, which indicates the advantage of using indirect methods to stimulate innovation. Indirect methods are more in line with the requirements of a market economy, they contribute to the creation of a competitive environment, forcing economic entities to work more efficiently and productively, optimize their activities and introduce innovations. The use of indirect regulation methods requires significant costs and well-thought-out science and innovation policies. And although this is associated with a certain degree of risk, the economic effect is multiplied with each additional subject involved in the innovation process.

However, one should not lose sight of the fact that there are differences in the direction of using direct and indirect methods of stimulating innovation.

Direct methods are more suitable for stimulating basic and applied research, while indirect methods are more effective in commercializing their results.

INTRODUCTION

State support for innovation

US innovation policy

2 Direct methods of innovation in the US

CONCLUSION

INTRODUCTION

Innovation activity is characterized by complexity and high risk. To initiate innovation, it may not be enough to have internal incentives and potential. Here decisive driving force may be external incentives and in particular state support.

World experience shows that the creation of favorable conditions for the development and improvement of the efficiency of scientific and innovative activities is a priority task of the state innovation policy of innovatively developed countries. Stimulation of scientific and innovative activity acts as a mechanism for implementing the strategic goals of the state innovation policy.

Leading position in the world in terms of the power of scientific and technical potential and in the creation innovative technologies occupied by the USA. The experience of this country in the field of state regulation of innovation activity is significant.

Target term paper: analysis of the system of state support for innovation in the United States.

Objectives of the course work:

Explore theoretical aspects state regulation of innovation activity.

Consider the features of state support for innovation in the United States.

1. State support for innovation

1 The role of state support in the development of innovation

state support innovative

Under the state support of innovation activity as an economic category, we mean the relations arising from the coordination economic processes, manifested as a set of measures emanating from state bodies and aimed at the formation and development of innovative activity.

Innovation policy consists in developing a strategy for innovative development, choosing directions, forms of state support aimed at all stages of the innovation process, linking together various areas of state policy.

The prerequisites for an active state innovation policy are manifested in two directions - social and financial prerequisites.

The social preconditions are:

The economic and social impact of innovations can manifest itself in many areas of public life. Only at the state level can the full effectiveness of an innovative project be assessed.

Enterprises have a desire for a stable extraction of excess profits due to monopoly possession scientific and technological achievements. Government intervention avoids the desire of economic entities to come into conflict with the interests of society.

State intervention in the innovation sphere makes it possible to avoid the use of R&D carried out by enterprises of various forms of ownership.

There is a need for a large-scale, balanced innovation policy in all sectors of the economy. Narrow intervention threatens to "skew" the economy.

Financial prerequisites include:

Funding for the non-profit sector. Exists research activities that cannot generate income and be carried out on a commercial basis. This is the implementation of innovations in the non-market sector of the economy: fundamental research, innovative renewal of public administration, defense, law and order, environmental projects. Neither the population of the country, nor entrepreneurs can fully undertake the renewal of this sector.

Failure of private actors economic activity accumulate sufficient funds for the implementation of large-scale innovations. The reason for this is that the innovation process is becoming more and more capital intensive and R&D is becoming more expensive. To assign full responsibility for the development of innovations, which determine the competitiveness, efficiency and security of the entire national economy and the country as a whole, to business would be reckless and dangerous.

Innovation activity is associated with various types of risks. Therefore, entrepreneurs require significant external incentives to encourage the implementation of an innovative project, which are provided by the state through various support methods.

The growing cost of innovative products and services makes them inaccessible to the mass consumer. The lack of external support for effective demand for innovative products can significantly slow down and even stop the growth of innovation.

An important role is played by the protectionist policy, the well-established mechanism for the transfer of scientific and technical developments created in the public sector, including the military-industrial complex, to the private sector. International scientific and technical cooperation, effective and mutually beneficial, is possible only with the help of the state. Mandatory state support for small innovative enterprises with limited access to credit resources.

The state provides support and stimulation of innovative activity by:

improvement of legislative and regulatory framework regulation of innovation activity;

participation in financing at the expense of the federal budget, the budgets of the subjects Russian Federation and state off-budget funds for innovative programs and projects, as well as the creation of innovative infrastructure facilities, including for the development of small and medium-sized innovative businesses;

organization of purchases for state needs of science-intensive products and advanced technology in order to ensure their guaranteed distribution;

creation, in accordance with the procedure established by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation, of preferential conditions for the implementation of innovative activities and stimulation of Russian and foreign investors investing in the implementation of innovative programs and projects.

Effective government regulation is a condition for the formation of a national innovation system. Consider the main stages of state regulation:

The first stage of state regulation is the development of an innovation strategy. In the process of developing a state innovation strategy, it is necessary to carefully analyze the factors affecting the NIS, clearly define the goals of the state, not only at the moment, but also in the future. The main point in the formation of an innovation strategy is the definition of priorities for the scientific and innovative development of the state.

The second and most important stage is the directions of the state innovation policy. It includes directions:

Stimulation of innovative activity of the subjects of innovative activity to increase the competitiveness of domestic products, including the creation general conditions to increase the share of innovative-active enterprises in the country and improve the conditions for their management.

Focusing the attention of the state on the implementation cycle. One of options is the development of mechanisms for the purchase and development of foreign technologies.

Development of cooperation between the research and business environment, improvement of mechanisms for diffusion and transfer of knowledge. First of all, this is the identification of existing intersectoral networks and clusters, the timely stimulation of which can be a factor in accelerating the development of innovative processes and achieving the technological competitiveness of the country.

Creation of an innovation infrastructure designed to provide various aspects of innovation processes in the country. It consists in the creation of innovative infrastructure networks, including networks of organizations involved in the introduction of innovations, their commercialization, the creation of a network of technopolises and technology parks, the formation legal basis their functioning, the creation of a system of "innovative banks" - organizations that provide firms with information about existing latest technologies.

At the third stage of state regulation, the state chooses the instruments of innovation policy, which are ways of influencing the state on the innovation environment.

The fourth stage of state regulation is the development of a system of methods to support the subjects of innovation activity.

State support is both a function of the state and a form of regulation.

2 Forms and methods of state support for innovation

When forming an innovation system, choosing methods of state support, the state should strive to use the most cost-effective ones, while matching the goals and capabilities of the state becomes important. The variety of forms and methods of state support can be classified in various ways. In the process of the historical genesis of the category of state support for innovation activity, two of its forms, which are different in essence, were distinguished: direct and indirect support. The fundamental difference between these forms lies in the techniques and ways of influencing the controlled object.

Thus, direct methods involve the use of such measures by the state as: legislative provision of support measures, control, supervision and protection of intellectual property rights, measures to ensure publicity, etc. These are direct methods of institutional influence. The second type of direct methods is direct assistance, focused on a specific project (public investment).

Turning to indirect methods of support, we note that the impact is carried out by the state through the levers and financial resources at its disposal. Their use does not lead to the allocation of budgetary funds, but to their "shortage" in the future. Before proceeding to the analysis of support methods, we will consider their main features.

Direct methods have significant drawbacks. The state replaces the market by selecting technologies. By supporting innovative projects, it interferes with free competition, providing some enterprises with better economic conditions. But the state does not always select projects effectively, often having no idea about the scientific achievements in the world, succumbing to the influence of the recipients.

Also, the state support is often received by those projects that could well be implemented by enterprises on their own. The hidden subsidizing of the so-called "strategic" industries is also coming to an end in disgrace. There are many examples, including foreign ones, when subsidizing industries led to failures: German and Swedish shipbuilding, the Italian aerospace industry.

This blunts entrepreneurs' incentives to "take" risks without outside support. The receipt of subsidies by one "limping" industry encourages others to seek them too. Such steps contradict the main condition of a favorable economic climate - free competition.

The advantages of indirect support methods are as follows. First, their use ensures the autonomy of the private sector and forms the responsibility of business for the choice of research areas. Second, they provide a unified approach to stimulating innovation across industries. Thirdly, when implementing indirect methods, there is no need for various bureaucratic operations. Fourth, they do not create an artificially state-supported market for innovations that are often not economically viable.

The most common direct methods of state support include the following: legislative provision of state support, state investment in the form of financing, lending, state entrepreneurship. The exclusive prerogative of the state is the legal regulation of innovation. Only the state can legislatively determine the status of scientific and innovative activity, the rights of subjects of innovative activity, the mechanism for developing and implementing innovation policy.

The traditional government approach to support is based on providing direct funds to innovative enterprises, such as subsidies or soft loans.

In developed countries, the state assumes from 1/5 to 1/2 of scientific expenses. In Russia, the state also assumes about half of R&D expenses - 57%, but these funds are spent extremely inefficiently.

State investment is carried out on a gratuitous and reimbursable basis. The first is carried out in the form of subsidies or in the form of direct financing of innovative projects (in the form of support programs).

Its reason is to reduce the cost of the enterprise to create innovations and increase its income, so that over time the state's income will increase. Thus, one of the criteria for the effectiveness of state support is the increase in tax collections. It should be noted that it is more expedient to provide subsidies to progressive research projects with high degree high risk and relatively low returns. The progressiveness of an innovative project is determined not only by the high economic and social effect obtained during its implementation, but also by the fact that technologies must belong to the modern technological order. Public investment carried out on a reimbursable basis is budget lending. Abroad, when lending, zero interest rates are used, and the loans themselves are repaid only if they receive a profit from an innovative project (widely used in Japan). This type of support is best provided to innovative projects with a normal level of profitability, carried out by small businesses that have problems of lack of financial resources.

The most common direct form of support for innovation is the financing of innovation projects through special programs. The most famous state support programs in the world practice are SBIR and STTR in the USA, the IRAP program in Canada, the SMART and LINK programs in the UK, API in France and START in Russia. The next chapter of the work is devoted to the programs of state support for innovation activity.

Considering indirect methods of regulating innovation activity, we note that they are aimed at stimulating innovation processes and creating a favorable climate for scientific and technological development.

Among the indirect measures are tax incentives, state guarantees, depreciation policy measures, the state order system, and others.

tax methods

The most effective method of support is tax policy. An effective tax policy allows the state to influence almost all aspects of activity related to innovation.

The advantage of the tax policy is the wide coverage of enterprises implementing innovations. Tax support is provided independently, as opposed to providing subsidies or concessional loans, and enterprises are forced to comply with the conditions for obtaining tax benefits. Note that in order to receive tax benefits, an enterprise must already incur expenditures in the field of innovation.

The advantage is that there is no need for state assessment innovative projects and enterprises, which significantly reduces bureaucracy and reduces costs. Also, receiving tax benefits has social and psychological benefits in terms of obtaining them by the companies themselves, as a result of the companies' own efforts.

Tax methods have political advantages, they are perceived by society as a preferred tool in comparison with subsidies to selected companies. The disadvantage is the possibility of obtaining tax benefits by enterprises that are not actually innovative. The tax policy is designed to stimulate the investment and innovation activity of the economic entities themselves, the growth of their own sources of financing for innovation processes, which should serve all stages of the innovation process - from the development of innovations to the moment of their commercialization.

The study foreign experience regulation of innovation processes through tax policy indicates that its forms and content are very diverse. A combined form of support is a tax credit. AT Russian practice it represents a deferment of tax payments from profits in terms of costs for innovation purposes.

Abroad, the tax credit for research is fundamentally different. As a rule, it is provided to companies that invest in the introduction of new equipment and technologies. This benefit began to be used in Canada in the 1960s, in the USA in 1979, in France in 1983. Its main advantage is that the benefit is provided after the implementation of R & D at its own expense.

There are several types of tax credit:

Tax investment credit, most commonly provided in the form of investment rebates. The discount is deductible from the amount of accrued income tax (as opposed to discounts that are deductible from the amount of income or taxable profit).

Thus, the tax investment credit represents a direct reduction in the amount of assessed tax, and not taxable income. It is set as a percentage of investment and R&D costs. The amount of tax is refunded through certain period at the expense of profits from the development of these industries.

The advantage of this group of tax incentives is the interest of innovative enterprises in the timely and full calculation of taxes. This is due to the fact that the calculated taxes are returned to enterprises and spent on technical equipment, R&D, etc. In the event of an increase in profits, the amount of taxes increases, which are then returned to entrepreneurs in the form of an increased loan amount. However, this type of loan is not capable of pushing enterprises to conduct long-term research, the profit from which cannot be obtained in the short term.

The R&D Incremental Tax Credit or Research Tax Credit is designed to provide incentives for businesses to undertake long-term research. Its goal is to reduce the cost of research for the company, stimulating an increase in research.

By using this measure, firms are doing much more research than they would be doing without government support. The exemption is the right to deduct from income tax or other tax on income a certain proportion of the increase in own expenses for R&D compared to similar expenses in the base period.

In almost no country, the system of tax credits has not been changed in the direction of worsening the position of innovation-active enterprises with changes in tax legislation over the past 50-60 years. In developed countries, R&D tax credit rates range from 15% in Spain, 20% in the US to 50% in France (as a percentage of the amount of growth in R&D spending over a certain period). A feature of the American discount is that it is provided to corporations that develop only fundamentally new types of products.

Analysis of state support in France in the late 1990s. showed that the amount of private R&D spending generated by one franc of government subsidies is equal to the sum between zero francs and one franc of private investment (zero is when a firm increases its costs by the amount of government subsidies without adding its funds), and one franc of the tax credit ( indirect support) generates two francs of private investment in research. The next most important indirect method of support is the provision of tax incentives. In general terms, several types of benefits can be distinguished. All types of tax incentives can be divided into two types: A privilege is granted to any subject of innovative activity - for example, an enterprise engaged in R & D, certain territories associated with the production and implementation of innovations, or the use of incentives by countries with economies in transition. Types of tax benefits for the subjects of innovation are presented in Table. 2.1.

There are two types of tax credits - volume and incremental. A volume discount gives a benefit in proportion to the amount of R&D costs. The incremental discount is determined from the achieved increase in R&D spending compared to the level of the base year or the average over a certain period. Some foreign countries use both types of tax credits at the same time in relation to different types expenses.

Table 2.1 - Types of tax incentives by subjects of innovation

Enterprises engaged in research activities Separate territories (innovatively active regions) Transitional state of the economy in developed countries Tax incentives for small innovative enterprises Territorial discounts to established tax incentives for regulating regional features of the innovative development of territorial complexes re-equipment of production facilities that are on the verge of bankruptcy Preferential tax treatment for firms engaged in venture lending, for individuals and legal entities those who invest in these organizations Tax laws of the "harbor" with a special preferential taxation regime within technoparks, technopolises, scientific and industrial zones Possibility of deferring the payment of part of taxes in case of a temporary lack of liquid funds from innovative enterprisesTax incentives for private enterprises that contribute to the implementation of state scientific and technical programsPreferential taxation of cooperation university science and industry

To limit manipulations with the payment of taxes, the practice of setting a limit on the absolute amount of tax write-offs on R&D discounts is used. The write-off limit ranges from 10% (Japan, South Korea) to 50% (Taiwan). Some countries (Australia, France, Italy, the Netherlands) apply a value cap on the tax credit. Such restrictions serve two purposes: to prevent large fluctuations in the amount of private sector tax payments and to exclude the possibility of manipulation to obtain unreasonably high benefits. Among the whole variety of tax incentives applied in the world, let us consider such a promising form as a preferential tax regime for stock options for employees of innovative enterprises. The essence of this benefit is that the company enters into a contract with an employee who is granted an option, the right to choose to sell the company's shares at a fixed price (with a fixed value and a specific date, for example, in 1 year) or sell shares at a market price. If the shares of the innovative company increase in value, the employee will make a profit; if the value of the shares falls, he will compensate for the loss by selling the shares back to his enterprise at a fixed price. Activities and income from options of innovative enterprises are subject to preferential tax treatment.

This form is beneficial to the state, since the employees themselves invest in an innovative enterprise, and options are also an incentive for employees, since their income level largely depends on the result of their work.

Another form of tax remuneration for subjects of innovative activity is a temporary exemption from income tax or its partial reduction - tax holidays. Used, for example, in France.

Analyzing the practice of applying tax incentives, it is necessary to touch upon the effectiveness of tax incentives. Studies have confirmed that incentives lead to additional investment in R&D in the private sector.

The observed effect is measured by the indicator of the elasticity of R&D costs - the greater the negative value of elasticity in absolute value, the more pronounced the effect. In one of the first works on this problem, E. Mansfield and others obtained an elasticity value of -0.04, which indicates a slight increase in R&D spending on the part of business. However, the average elasticity obtained in subsequent studies was estimated at a level close to -1, which indicates that one unit of tax incentives provides approximately one unit of additional investment in R&D. Note that most recent works testify to the negative value of price elasticity, i.e. about the positive relationship between tax incentives and increased investment in R&D.

All this undoubtedly testifies to the high efficiency of tax support methods and the need for their application in the Russian economy.

Depreciation policy

Among the measures of indirect regulation of innovation activity, depreciation policy is singled out. The depreciation fund in innovative production serves as a financial source not only for the restoration, but also for the expansion of fixed assets. During the period of market reforms in Russia, depreciation practically ceased to perform these functions due to the underestimation of fixed assets and low depreciation rates caused by the inability to take into account the inflation factor in the current depreciation methodology. It is necessary to develop a normative act, which, when forming a new depreciation system, would reflect the requirements of the economic laws of market management, a motivational mechanism for stimulating the innovation process, taking into account the inflation factor. For innovative enterprises, accelerated depreciation of the active part of fixed production assets is recommended.

State order system

A significant place in the support of innovation activity is occupied by the state order system. The essence of the system is that the state orders the development of technologies to private innovative enterprises.

The reasons that encourage the state to carry out private orders is the existence of competition between innovation-active enterprises, which the state can use to improve the quality of developments and reduce their cost. The next reason is the insufficient supply of state laboratories with equipment, lack of information and highly specialized employees. Thirdly, the state does not need to create infrastructure and constantly finance its work. Finally, the state order can be used as a lever for technological and innovation policy.

Since the state is the first recipient of the innovative product being created, this allows the enterprise to carry out research and development and production of the product without competition. This form contributes to the growth of the internal level of scientific and technological development of the company. The disadvantages of the state order system is its focus mainly on large research firms, as they have simplified access to state orders. Also, with a state order, it is often not the quality of products that matters more, but the timing and cost of the work, which leads to a decrease in the competitiveness of the enterprise.

Reduction of customs duties

Another method of support can be considered the reduction of customs duties. To expand the use of advanced foreign equipment and technologies in the process of modernization Russian economy, it seems acceptable to reduce import customs duties on a part of imported engineering products, the production of which is not carried out and cannot be organized on national enterprises. It is advisable to limit the rates of import customs duties to 5-10% of the customs value.

Scientific and technical cooperation

Special mention should be made of such a special form of innovation support as scientific and technical cooperation. The role of the state is to allow or encourage the association of enterprises to develop large research projects in order to reduce R&D costs. Such interaction allows enterprises to gain access to technologies, increasing their innovative potential. The advantage of scientific and technological cooperation is to reduce the cost of research and reduce risks by sharing them between partners. The disadvantage of the method may be the use of the “mystery passenger” strategy by the participants of cooperation, which consists in contributing to the implementation of the project half-heartedly, slightly, restraining and limiting their researchers and dissemination of their information, while getting the maximum benefit from cooperation with partners. Its disadvantage is that it can lead to a decrease in competition and narrow research paths, to the installation of barriers to entry into the market for enterprises that are not members of this scientific and technical cooperation.

State guarantees

A promising form of indirect support for innovation activity can be considered the provision of state guarantees.

There are two main types of state guarantees - legal and financial.

Legal guarantees are associated with the obligation of the state not to change the legislation that worsens the conditions for doing business, in relation, for example, to the subjects of innovative activity, for a certain period, for example, within 3-5 years.

By implementing such a form of support as financial guarantees, the state (authorities) becomes a guarantor for the borrower - the subject of innovation activity when he applies, for example, to commercial Bank, or when implementing an investment innovation project. There are a number of advantages of this form, including the absence of the need to extract funds from the budget, the payment for this service, an independent assessment of an innovative project, since its effectiveness is calculated by both private investors financing the project and state bodies providing guarantees, while the state reduces its costs - the main study of the documents falls on the investor, the division of financial risks.

2. US innovation policy

1 Government support for innovation in the US

The USA is a country that uses an innovation strategy focused on leadership in science; producing market-leading technologies that are highly costly and bring huge profits; using the strategy of decentralized regulation, which consists in the absence of rigid directive ties, in which the state brings the subjects of innovation activity to the first place and creates the most favorable conditions for them.

The United States constantly generates and sells new technologies, using the strategy of "building up", using the accumulated scientific and technical potential, actively attracting foreign scientists, strengthening ties between fundamental and applied science. The USA is a country focused on the implementation of large-scale targeted projects covering all stages of the research and production cycle.

Back in the 1980s. the concept of “national innovation capacity” was developed, which formed the basis of the state industrial policy, and a mechanism was created for the technical re-equipment of the economy on a knowledge-intensive basis, which was a combination of four major elements of state regulation: tax policy, direct public procurement of high-tech products, patent law, strengthening the role of states and local governments in the development of knowledge-intensive industries.

The main step in solving the problem was a consistent change in legislation. To date, US legislation includes dozens of legislative acts regulating innovation activities.

The main government innovation regulatory agencies in the US and their functions are shown in Figure 2.1.

Figure 2.1 Major innovation regulators in the US

Measures that stimulate innovation processes in the United States include programs to support civilian technologies, such as the program of Cooperative Research Centers supervised by the National Science Foundation (NSF), the program of the Centers for Manufacturing Technologies and the programs "Advanced Technologies", "Technology Reinvestment" of the Department of Commerce, programs of the Administration small businesses, which will be discussed later, etc.

The formation of modern legislation in the innovation sphere has not been completed so far - a bill on strengthening commercialization as part of the transfer of federal technologies has been submitted to the Senate for consideration.

The results of this policy are tangible - the US share in the world market of high-tech products is constantly growing and amounts to 36% in 2006.

Thus, over the past two decades, a system has been formed in the United States that ensures the pooling of efforts and achievements of the national scientific and technical potential and its use in order to support high economic growth rates, i.e. a "new paradigm of technological development" has emerged.

To implement the new paradigm, a developed, versatile and effectively functioning system of state regulation of innovation activity is needed, which has evolved in the United States.

In the countries of the technological core, there is a developed infrastructure to support innovation, in addition to official state structures. An example for the US would be the National Science Foundation. Its funds are attracted for applied research. The Fund provides venture capital from public funds to innovative firms and promotes the formation of centers of innovation. The National Science Foundation acts as a shareholder in such centers along with local authorities, universities and scientific firms. The fund helps individual states set up innovation hubs to stimulate the creation of new knowledge-intensive firms in economically backward regions. The centers provide inventors with funds and premises for three years and organize venture capital support for them.

Authorities of state regulation of innovation activity in the USA are:

American Science Foundation (oversees basic research);

American Science Council (oversees industry and universities);

NASA (National Space Agency);

National Bureau of Standards;

National Institutes of Health;

Ministry of Defence;

National Center for Industrial Research;

National Academy of Science;

National Technical Academy;

American Association for the Advancement of Science.

Most structures are financed from the federal budget. The state encourages the creation of venture capital firms and research centers. According to the US National Science Foundation, the most effective venture firms can be fully or partially funded from the federal budget in the first 5 years. The state finances the most knowledge-intensive and effective research in full because of their complexity, high costs, risk, and strong international competition.

According to the US National Science Foundation, at the present stage of scientific and technical progress, the share of small business in R&D has increased. Small and medium-sized firms (under 500 employees) have produced about 2.5 times more innovations per employee or dollar spent over the past two decades than large corporations (with more than
10 thousand people). As in other countries of the technological core, venture capital firms (firms of “risky” capital) and “spin-off” firms (firms are “offspring” that separate from universities, operate in the United States). independent institutions, state research centers and special laboratories of large industrial corporations), investment funds.

The state actively subsidizes spin-off firms through large non-profit research centers and universities, around which these firms are concentrated and from which these firms are constantly separated.

It should also be noted the practice of issuing free licenses for the commercial use of inventions patented in the course of public research and owned by the federal government.

An essential element of direct support for innovation processes is the formation of a state innovation infrastructure. The state can create networks of innovation distribution centers and consulting centers that provide business services to innovators. The state contributes to the formation of an innovation market (information in government publications, exhibitions, exchanges, fairs, etc.) and itself acts as its agent, for example, when buying and selling licenses.

State bodies are called upon to monitor and forecast innovation processes in the country and abroad, and often search for the most effective advanced technologies for widespread implementation. A special place is occupied by the state expertise of innovative projects, since it is difficult for individual organizations implementing innovations to assess all their possible effects on a general economic scale. Innovative organizations may be granted payment incentives public services- communications, heat, electricity, etc.

Measures of moral support are no less popular: the presentation of state awards to outstanding scientists and innovators, the conferment of honorary titles, the promotion of innovative ways of managing, the consumption of innovative products and services, the scientific, technical and innovation traditions available in the country, visits by state leaders to leading innovative organizations, participation of representatives of the scientific and technical intelligentsia in the most important state events, support for the self-organization of the scientific and technical community, etc.

Among the measures of indirect regulation, tax incentives should be noted. Preferential taxation of profits is realized both by reducing the taxable base, and by reducing tax rates, deducting from tax payments.

A feature of the US state innovation policy is also a low "departmental" concentration of decisions on the development and implementation of innovative projects (in Japan, on the contrary, it is high).

In order to develop innovative activity in the United States in 1984, the “Law on Cooperation in the Field of Research and Development” was adopted.

In the United States, much attention is paid to forecasting and examination of innovative projects, maintaining state statistics on innovations. A mechanism for the development of domestic and international competition has been worked out here, antitrust legislation has been in force for more than
100 years. Not surprisingly, the country ranks first in the world in terms of competitiveness. The state industrial policy in the innovation sphere is based on a targeted approach - the selective use of individual tools to strengthen the competitiveness of a particular industry. It combines fiscal policy and trade protectionism, applied with varying degrees of intensity. A feature of the US state notational policy is the low "departmental" concentration of decisions on the development and implementation of innovative projects.

The set of methods and means of the US state innovation policy is quite extensive: adjustment of tax, depreciation, patent and licensing legislation, regulation of technology transfer, antitrust legislation, various forms scientific and industrial cooperation and small innovative entrepreneurship.

We can single out the main forms of the US government innovation policy:

Direct support for the development, commercialization and implementation of new technologies and products; creation and support of individual elements of economic infrastructure necessary for rapid advance innovation.

Indirect support through administrative regulation measures, tax, depreciation policy, etc.

2.2 Direct methods of innovation in the US

Direct methods of state regulation of the innovation process are carried out mainly in two forms: administrative-departmental and program-targeted. The administrative-departmental form is manifested in the form of direct subsidized financing, carried out in accordance with special laws adopted with the aim of directly promoting innovation. The program-targeted form of state regulation of innovations involves contractual financing of the latter through the implementation of state targeted programs to support innovations, including in small science-intensive firms. In the United States, the program-target approach is currently used as a particularly important form of pursuing the state scientific and technical policy and the main method of state financing, primarily military space R&D. A special place in the system of direct measures of state influence on innovative business is occupied by measures that stimulate cooperation between industrial corporations in the field of R&D and cooperation between universities and industry.

Note that the United States uses a strategy of decentralized regulation, which provides for the creation of favorable conditions for the activities of innovative enterprises. Unlike countries that use an active intervention strategy (Japan, France), the essence of which is that the state recognizes innovation as the main factor in economic development, the strategy used by the United States is aimed at supporting innovation activity in conjunction with other types of business.

One of the essential elements of direct support of innovation processes is the formation of the state innovation infrastructure. The main body that most effectively implements the state policy of support and development of innovative business in the United States is the Small Business Administration under the President of the United States (SBA - Small Business Administration). The structure of SB A is shown in the following figure (Fig. 2.2). This is a specialized government body "with sufficient resource capabilities and powers, created back in 1953, the small business administration is led by a manager who is appointed by the US president. As the name suggests, SB A is engaged in supporting not only small innovative businesses, however, it is innovative business that is the main priority of the activity.

SBA is the world's largest governmental innovation support organization. It consists of more than a hundred representative offices in all regions and major cities of the country. The structure of the SBA is a network of departments involved in the direct work of providing state support and coordinating work on the implementation of long-term programs.

There is also a division dealing with administrative work - the planning department, the information center and the department of labor resources. The evaluation of activities is carried out by the departments of the Bar and the General Inspectorate, established in 1976-1978. These departments also provide information about the activities of the SBA to the federal authorities. Figure 2.2 shows the structure and functions of the US Small Business Administration (SBA).

State support is provided not only by departments operational work, but also by a network of partner organizations and enterprises, consultation firms, various business centers, etc.

The most common methods of state support for SBA are the provision of state guarantees, investment lending. For example, in the US in 2002, 17.5 billion dollars were allocated to provide guarantees for loans.

Figure 2.2 Structure and functions of the US Small Business Administration (SBA) units

This type of support allows to increase access to financial resources for the subjects of innovation activity. Investment lending is based on a network of private investment companies that, using their own and attracting borrowed funds, actively invest small innovative businesses under SBA guarantees. The incentive to invest is the opportunity to participate in profits successful companies.

The effectiveness of SB A is evidenced by the fact that, with an annual budget of $18 billion in 2002, it was able to attract about $400 billion from various sources, including $46 billion from state orders for a science-intensive products.

The state has created a network of innovation dissemination centers and consulting centers, business incubators that provide business services to innovators. It also contributes to the formation of an innovation market - information in government publications, exhibitions, exchanges, fairs, and itself acts as its agent, for example, when buying and selling licenses.

The state directly supports innovative organizations, providing them with benefits for paying for economic services - communications, heat, electricity, compensating them for payment. A special place among direct measures is occupied by the state expertise of innovative projects.

3 Indirect methods of innovation in the USA

The indirect methods of state influence in industrialized countries include the liberalization of tax legislation, in particular the application of tax incentives. In industrialized and newly industrialized countries, the following types of tax incentives are used to stimulate innovation:

reduction of the tax on the growth of innovation costs;

"tax holidays" for several years on profits received from the implementation of innovative projects;

reduction in tax rates on profits directed to commissioned and joint R&D;

preferential taxation of profits received as a result of the use of patents, licenses, know-how and other intangible assets that are part of intellectual property;

reduction of taxable income by the amount of the cost of instruments and equipment transferred to research institutes, universities;

granting a research and investment tax credit, i.e. deferred tax payments from profits in terms of costs for innovation purposes;

deduction from taxable income of contributions to charitable foundations whose activities are related to the financing of innovations.

Legislative acts also belong to indirect methods of influence in the field of innovation policy. They are very diverse and relate to many areas of influence on innovation policy. For example, patent law, which has been in force in the USA for about 200 years, legally secures the rights of inventors to their discoveries - intellectual property, which implies the author's monopoly on an innovative solution. This circumstance allows the inventor, like the landowner, to receive "innovation rent", i.e. payment for the use of his invention. This situation ultimately favorably affects the activity of scientific and innovative work in the country.

Among the indirect measures to regulate innovation activity, one can single out such measures as tax regulation, the public procurement system, antitrust legislation, and others.

Antitrust legislation prevents the absolute monopolization of certain markets and industries and limits the possibility of absorption of small science-intensive firms entering the market with innovations alternative to the products of large corporations by these corporations. Thus, antitrust legislation is a measure of indirect support for small innovative business - the basis of the US innovative economy.

Preferential taxation of profits is implemented in two ways - by reducing the tax base and by reducing tax rates, as well as deductions from tax payments.

One of the measures of indirect stimulation of innovation activity is the accelerated depreciation of fixed assets. The United States has a depreciation period of five years for equipment and instruments used for R&D with a useful life of more than 4 years and less than 10 years. The US Tax Reform Act narrowed down the application of the exemptions somewhat. Thus, depreciation periods were increased, but mainly only for the passive part of fixed assets - for buildings and structures: up to 31.5 years (previously it was 10-15 years) for non-residential buildings and 27.5 for residential buildings. But for their active part, the depreciation write-off was even more accelerated - for example, with a write-off period of 5 years, it is allowed for the first time in 2 years to write off up to 64% of the cost of equipment.

A specific for the USA channel of government influence on innovation activity is the system of government purchases (government order). The state order is an important element of the "demand structure" for innovations. The presence of a guaranteed sales market, the volume of which is quite large, allows manufacturing firms to sharply reduce costs due to the effect of scale of production. An interesting feature system of government orders in the US in the defense sector is that, large enterprises are required to place up to 20% of defense orders in the sector of small enterprises.

Another way to indirectly support innovators can be considered as obstacles to entry into the state market for foreign manufacturers of innovation. Thus, the state allows national producers to accumulate experience. However, we note that for Russia this measure may be a way to stimulate the country's innovative activity.

The most common form of support is permission to conduct scientific and technical cooperation or cooperation. State authorities take special legislative measures to allow companies to jointly carry out R&D. In the United States, in 1984, the National Cooperative Research Act was adopted to solve this problem. The state may even encourage firms that cooperate with each other by creating conditions for them to access some sources of state financial assistance. An example is Sematech, a consortium established in the mid-eighties in the semiconductor industry.

Venture capital can rightly be considered the basis of the US innovation economy. The characteristic features of venture capital are concentration in funds formed and managed by venture capital firms that have the legal form of partnerships with limited liability and subsequent targeted investment in an idea, project. The increased degree of risk of investment in small innovative business is offset by the diversification of venture capital activities - investing simultaneously in 10 - 20 new companies at different stages of development. The United States controls up to 3/4 of the world's venture capital. There are approximately two tens of thousands of small businesses in the country. innovative firms. The US Science Foundation estimates that 98% of the largest new product developments come from small businesses. Venture capital plays a special role in keeping the innovation cycle running and, very importantly, in generating demand for innovative ideas. Venture capital connects all participants in innovative activities and reduces many of the risks associated with the creation of high-tech industries that initiate product and technical innovations.

The goals of venture businessmen are to "grow" new technology companies and quickly realize the profits from their investments in innovative business through operations on the stock exchange (their subsequent sale at the time of the highest market value of their shares). Usually such a cycle is carried out for 5-7 years. In order to increase the likelihood of ultimate success, venture funds usually invest 10-15 projects at a time. The average rate of return for US venture funds was: in 1970-74. - 23%, 1975 - 1980 - 33%, in 1980-1985 - 40%, 1990-1995 - 48% and then on the rise. There are known cases of profitability of individual projects in 300, 400 and even 1000%. Such potential opportunities for this type of business have attracted very significant resources since the 1970s. According to Pricewaterhouse coopers, the Big Four's largest audit firm, overall venture capital investment increased from $7.6 billion in 1995 to $41.3 billion in 2001. In 2002, there was an almost two-fold decrease in venture financing - to 21.2 billion dollars, which corresponds to the level of 1998. venture capital funding will resume smooth growth. In general, over the past 5 years, venture funds have invested over $50 billion in small businesses. It is of interest to change the priorities of venture financing. In 1999, more than 90% of the $35.6 billion invested by venture capital funds went to high-tech companies, of which 56%, $20 billion, went to Internet-only companies. In 2002, the priorities were as follows: biotechnology - 13% ($2.8 billion), medical equipment - 9% ($1.9 billion), software - 20% ($4.3 billion) , telecommunications - 14% (2.9 -11% (2.2 billion).

The need to manage 10-20 projects at once within one venture concentration of venture business. Therefore, throughout the country, and like technology parks, it is concentrated (clustered) in areas of rapid growth in technology. Such territorial compactness facilitates intensive interaction between entrepreneurs of companies, so venture investors are most aware of the real possibilities of using innovations.

By the end of the 90s. there were 125 large venture funds with a volume of funds of about 40 billion dollars. Most venture funds in the United States are formed in the form of mixed partnerships, the organizers and managers of which are experienced businessmen with a high reputation as managers. Their contribution to venture capital funds is usually about 2% of the total capital of the fund, but they are entitled to 20% of the final profit. The remaining 98% of the fund's capital is contributed by other founders (partners with limited liability) who do not have rights to manage the activities of the fund. Among this group of founders there are often pensions, charitable funds, large corporations, less often - banks that put into circulation free funds.

Conducting the first stages of implementation, technical and technological, mainly within the framework of small enterprises, makes the US innovation mechanism the most effective of the existing ones in the world. This is due to an order of magnitude higher efficiency of small businesses compared to large corporations.

CONCLUSION

Based on the results of the work performed, the following conclusions can be drawn:

The role of the state in shaping the innovation environment is very large, this is expressed through the functions that it performs: accumulation of funds for research and innovation, both through the operation of general redistribution mechanisms through the budget, and through the formation of special funds; coordination of innovation activities: the state determines the general strategic guidelines for innovation processes and, in order to achieve them, promotes cooperation and interaction between various institutions, thereby forming a single technological space, ensuring the compatibility of innovations.

Methods of state influence in the field of innovation can be divided into direct and indirect. Their ratio is determined by the economic situation in the country and the concept of state regulation chosen in connection with this.

Based on everything that was said in the work, we can conclude what should be innovation policy states (on the example of the USA).

An effective policy requires:

revitalization state enterprises, various departments, JSCs and other structures to use the country's existing scientific and technical potential in order to effectively introduce inventions and other innovations and achievements into the state economy through the development and implementation legislative framework to stimulate innovation.

creation of a nationwide center dealing with technology transfer issues (similar to the National Standards Institute of the US Department of Commerce).

development of programs for the use of advanced technologies, which should be entrusted to the appropriate department closely associated with conversion problems. Due to shortcomings in the regulatory framework and the lack of necessary financial resources programs for the development and implementation of advanced technologies very often remain programs without being implemented (with the exception of programs that are especially important for the state - secret development, defense, etc.)

formation of an innovative infrastructure, which may include joint-stock companies, enterprises, universities, academic institutions, scientific laboratories. To solve a certain scientific problem, scientists and engineers of the participants of the parties represented in this consortium are delegated to these consortiums;

issue of special publications that regularly publish information about existing inventions, innovations and achievements of interest to the economy.

LIST OF USED SOURCES

1. Federal Law No. 127-FZ of August 23, 1996 "On Science and State Science and Technology Policy";

Gedich T.G., Urazova N.G. - State regulation of innovation activity - Irkutsk: Publishing house of ISTU, 2008.-188p.

Ivanov, I. A. Innovative management [Text]: textbook. for universities / I. A. Ivanov. - M. : BARO-PRESS, 2007. - 288 p.

Medynsky V. G. Innovative management. M.: INFRA-M., 2007. 295 p.

Modern United States of America. - M.: Politizdat. - 2006.

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Federal Agency for Education

State educational institution

higher professional education

"CHELYABINSK STATE UNIVERSITY"

CENTER FOR CORRESPONDENCE AND DISTANCE EDUCATION

Test

Course: "Innovation Management"

On the topic: "Innovative activity and forms of state support"

Student: Koptseva S.E.

Group: 11 MS - 302

Head: Brizhanin V.V.

Chelyabinsk

Introduction 3

The essence and necessity of state support

innovation activities 5

1.1 Fundamentals of state regulation of innovation

activities 5

Features of state regulation

innovation activities in the Russian Federation 8

Methods of state influence in the region

innovation activities 12

Forms of state support for innovation 15

Extrabudgetary forms of support for innovation 17

Conclusion 20

Literature 21

Introduction

The basis of the effectiveness of the national economy of modern Russia is, along with natural and labor resources and scientific and technical potential of the country. The transition of the economy to a new qualitative state has increased the importance of innovation, the development of knowledge-intensive industries, which ultimately is the most important factor in overcoming the economic crisis and providing conditions for economic growth.

“In the broad sense of the word, innovation activity is a moment in the life of societies, which includes socio-political, economic, social and other factors of social development. In the narrow ("specifically economic") sense of the word, innovation activity is aimed at providing a new level of interaction between production factors, through the use of new scientific and technical knowledge.

The innovation sphere differs from the scientific and industrial one by the presence of a specific marketing function, specific methods of financing, lending and methods legal regulation and, most importantly, a special system of motivation for innovation. Ultimately, these methods are predetermined by the specifics of innovative work and the circulation of funds, obtaining economic income and an innovative product.

In the context of economic reform aimed at ensuring stabilization and transition to economic growth, it is necessary to develop measures to preserve the scientific and technical potential, its development and support.

For Russia, the creative use of the experience of developed countries in implementing measures of state support for innovation processes in the economy has now acquired special significance, which will ultimately allow the formation of a domestic system for stimulating innovation.

Today, only the state is able to stop the destruction of the accumulated scientific and technical potential in Russia, to provide the necessary investment volumes, with the help of state long-term and short-term programs. In this regard, it seems to me appropriate to dwell in more detail on the methods of state regulation of innovation activity.

1 The essence and necessity of state support for innovation

1.1 Fundamentals of state regulation of innovation activity

“State regulation of innovation activity, implemented through the targeted impact of government bodies on the economic interests of institutions in the innovation sphere, presupposes, as a condition for its effectiveness, the anticipation of the reactions of these institutions to the actions of state organizations.” Thus, the government body carries out a regulatory impact on the object of innovation in such a way as to obtain the desired results.

Possible reactions of innovative organizations to positive measures of state regulation can be the following:

Development of new markets;

Cooperation with other organizations;

Improving product quality;

Search for partners and loans, etc.

When the capacity of the organization is reduced, the response will be the following:

Reduction of resource potential;

Curtailment of activities;

Reducing the level of riskiness;

Rejection of orders with low efficiency;

Curtailment of investments;

Bankruptcy or self-liquidation;

In different countries, the state regulates innovation activity in different ways in addition to market regulation, initiates competition between producers. However, the competitive struggle of commodity producers is most often tied to a short-term financial effect. Market self-regulation is unable to ensure the implementation of promising research and development, associated with a high degree of risk and uncertainty, high costs. Social and economic problems also have a huge impact.

In conditions when the uncertainty of the commercial success of an innovative project is high, the costs of financial resources are high, the private sector prefers to focus not on the prospective, but on the existing supply and demand ratio. In this regard, the task of the state is to form a system to support small innovative businesses, which includes Information Support, personnel training, marketing developments, including in the foreign market.

The main functions of state bodies in the innovation sphere are as follows:

Accumulation of funds for R&D and innovation;

Coordination of innovation activities;

Stimulation of innovations, competition in this area, insurance of innovation risks, introduction of state sanctions for the production of obsolete products;

Creation of a legal framework for innovation processes, including a system for protecting innovators' copyrights and protecting intellectual property;

Staffing of innovation activities;

Formation of innovative infrastructure;

Institutional support of innovative processes in the branches of the public sector;

Ensuring the social and environmental orientation of innovations;

Raising the public status of innovation activities;

Regional regulation of innovation processes;

Regulation of international aspects of innovation processes3.

State regulation uses forms and methods that correspond to the potential opportunities provided by existing market relations. In Germany and Japan, where they traditionally attach a particularly important role to state influence on the functioning of a market economy, they use protectionist measures aimed at curbing spontaneous competition to the benefit of business entities.

“The state forms the goals and principles in the field of its policy and its own priorities in the innovation and scientific fields.”4 At the same time, it is necessary to distinguish between scientific and technological and innovation policy. In the first case, the state pursues the goal of obtaining new scientific knowledge. The goal of innovation policy is the creation and consumption of innovations that satisfy personal and social needs.

1.2 Features of state regulation of innovation activity in the Russian Federation

The formation of market relations in Russia is fundamentally changing the system of state management of innovations. Fundamentally, the functions of state administration bodies are changing in connection with the transition from departmental-sectoral to program-targeted management. The Government of the Russian Federation, together with the regions, manages a unified fuel, energy and transport system, defense enterprises, communications and information, metrology and standardization, programs for fundamental research and innovation promotion. The state innovation policy in Russia is implemented at two levels of activity: national (federal) and regional (local).

The main task of the federal innovation policy is to create a favorable innovation climate for the materialization of the state priorities of scientific and technological development in the economic sphere. “The national policy is aimed at solving problems of an intersectoral and sectoral nature, leading to a fundamental change in the technological base of the country and requiring the concentration of resources on the scale of the national economy.

The Government Commission on Science and Technology Policy, headed by the Prime Minister, “coordinates the activities of ministries and departments in the innovation sphere, ensuring the coordinated work of federal executive bodies and executive bodies of the constituent entities of the Russian Federation, the Russian Academy of Sciences, industry academies of sciences in the formation and implementation of state policy in innovation sphere, to stimulate the implementation of scientific and technological achievements in production.”8

The exclusive prerogative of the state is the legal regulation of innovation. However, there is still no legislative consolidation of innovation activity, the rights of innovators, the mechanism for developing and implementing innovation policy. The Commission on Science and Technology Policy, established under the Government of the Russian Federation, to coordinate the actions of state authorities in the development of innovation activities, adopted the Regulations "On priority areas for the development of science and technology and the list of critical technologies at the federal level."

One of the functions of the state to support innovation is to manage the formation of federal targeted programs. Development is carried out within the framework of state scientific and technical programs. Coordination of state efforts to support innovation activities is carried out by three departments - the Ministry of Economy, the Ministry of Industry, Science and Technology and the State Committee for Industrial Policy.

The Ministry of Economy of the Russian Federation, which directly develops the state innovation policy, determines priorities in the development of sectors of the national economy, the main directions of investment policy, including measures to stimulate innovation. Budget support for innovation policy and audit is carried out by the Ministry of Finance of the Russian Federation.

The main directions of the state innovation policy include:

Development and improvement of the regulatory and legal support of innovation activity, mechanisms for its stimulation, a system of institutional transformations, protection of intellectual property in the innovation sphere and its introduction into economic circulation;

Creation of a system of comprehensive support for innovation, development of production, increasing competitiveness and export of science-intensive products.

Development of the infrastructure of the innovation process, including an information support system, an examination system, a financial and economic system, production and technological support, a system for certification and promotion of developments, a system for training and retraining personnel.

Development of small innovative entrepreneurship by creating favorable conditions for the formation and successful functioning of small high-tech organizations and providing them with state support at the initial stage of activity;

Improving the competitive system for selecting innovative projects and programs.

Implementation of critical technologies and priority areas that can transform the relevant sectors of the economy of the country and its regions.

The use of dual-purpose technologies. Such technologies will be used both for the production of weapons and military equipment, and for civilian products.

To implement the innovation policy, the system of repayable financing of innovative projects and applied developments, carried out at the expense of the federal budget on a competitive basis, will be improved. In the context of limited opportunities for budget financing of innovations, the need to raise funds from additional sources (own funds of organizations, private investments, extra-budgetary funds, borrowed funds from international financial organizations) will increase.

2 Methods of state influence in the field of innovation

Regardless of the level of regulation of the sphere of innovation activities in various countries, measures of the state innovation policy are carried out. They can be grouped into three blocks related to funding, dissemination of technical knowledge and competition.

The main component of the system of state support for innovation is financing. Funds can be provided to large, medium and small enterprises at different stages of innovation, especially at the first stages, which is assumed by the high uncertainty of its results, the complexity of assessing the return on investment in them, and the high capital intensity of the initial stages of the innovation process. The system of state measures concerning the competition of entrepreneurial business engaged in innovative activities is aimed at overcoming the influence of oligopolistic regulatory forces within the market itself.

Methods of state influence in the field of innovation can be divided into administrative and economic (direct and indirect). Their ratio is determined by the economic situation in the country and the concept of state regulation - with an emphasis on the market or on centralized influence.

Administrative methods of implementing innovation policy, in contrast to directive methods of management in a centralized economic system, in the conditions of market relations are based on a legislative basis. “Administrative state intervention in innovation activity through the legal regulation of the state patent policy and standardization policy allows economic entities to maintain a monopoly on novelty and achieve unification of the products of commodity producers.”9

The most effective methods of innovative regulation are economic, based on accounting for the motivational factors of commodity production. They differ from administrative ones in their non-directive nature and the use of economic levers and regulators.

Direct methods of economic impact include investment in the form of financing (targeted, subject-oriented, problem-oriented), lending, leasing, stock transactions, planning and programming, as well as state entrepreneurship and government orders.

The task of indirect economic methods is the formation of social, rather than individual conditions for innovation. Among them are traditionally used:

Tax and depreciation regulation;

Credit and stock policy;

Price regulation;

Protectionist policy.

The most significant indirect methods are credit and tax policy. Credit policy regulates the amount of financial resources available to finance innovations, as well as manages the level of loan interest.

Tax policy may provide for tax subsidies for certain types of activities, in particular, the exclusion from the amount of the taxable part of income related to the creation and implementation of new machinery and equipment, etc.

The methods of indirect influence on innovation activity include the regulation of international technological exchange, i.e. export and import control regime for technology transfer.

A specific form of state influence on innovation activity is the collection and processing of data necessary for long-term forecasting and planning of technological development.

3 Forms of state support for innovation in Russia

State support for innovation activity in the Russian Federation is carried out in the following forms:

Legislative regulation of innovation activity, creation of a favorable innovation climate;

Financing of R&D related to innovation activities;

financing of innovative programs and projects that provide

innovative activity of enterprises, as well as subjects of the infrastructure of innovative activity;

Financing of patenting abroad of inventions and industrial designs that are part of exported or preparing for export domestic products;

Investing in the creation and development of infrastructure entities for innovation activities;

Placing a state order for the purchase of products created as a result of innovative activities;

Providing subsidies for the implementation of individual innovative projects and supporting activities;

Assistance in the formation of innovation-venture funds to support small and medium-sized businesses, the creation of state funds to support small businesses;

Guarantee to Russian and foreign creditors and investors for the obligations of subjects of innovative activity;

Providing tax and customs benefits for technology transfer, investors of innovative programs;

Organization of training for innovative managers, training and advanced training of personnel for the implementation of innovative programs and the development of innovative infrastructure;

Tariff and non-tariff regulation of competitiveness.

promotion of international cooperation in the field of innovation and technology transfer, protection of intellectual property and the interests of participants in innovative activities.

Venture capital and technology transfer are of paramount importance in the modern economy of Russia and other countries with economies in transition.

First, only on the basis of large-scale development high technology modern, fifth technological order, it is possible to increase the competitiveness of domestic products, restore lost positions in the domestic market, provide jobs and obtain the necessary resources for investment and innovation.

Secondly, the transfer of technologies from one of the most powerful military-industrial complex in the world of Russia to the civilian sectors will allow maintaining a powerful scientific and technical potential and effectively using it to produce competitive products in the domestic and foreign markets.

Thirdly, the development of small innovative businesses and innovative infrastructure will help increase the employment and income of scientists, engineers, skilled workers - the main driving force behind the development of post-industrial technologies.

Fourth, the development of basic innovations and technology transfer will help keep a single technological space within the framework.

However, it must be admitted that the work on state support for technology transfer and venture capital has not acquired the necessary scope either at the federal level or in the regions. This slows down the transition from depression to economic recovery, the restoration of lost positions in the domestic and foreign markets.

The intensification of international cooperation in the innovation sphere would help accelerate the formation of a post-industrial society in all countries, converge the level of development of rich and poor countries, and solve global environmental and other problems that face humanity at the turn of the millennium.

One of the constraining factors in the development of the innovation policy of the state is the insufficient legal and regulatory framework for regulating innovation activity. Therefore, the priority task of the state is the legal support of innovation. Until now, there is not a single federal law regulating this most important and complex area of ​​economic activity. By order of the Ministry of Economic Development of Trade of Russia, the International Fund N.D. Kondratieff and Institute of Microeconomics

prepared a draft federal law"On innovation activity and state innovation policy".

Legislative acts regulating the innovation process are developed and adopted by the constituent entities of the Russian Federation. It can be expected that in the coming years the niche in the legal

regulation of innovation activity; it will help her

activation, increase the competitiveness of domestic goods and services.

3.1 Extrabudgetary forms of support for innovation

The main non-budgetary forms of support for innovation activities include:

1) state legal protection and support for innovators, especially small businesses;

2) the creation by the state of tax, credit, customs depreciation, rental (including leasing) benefits for innovators;

3) inclusion without financing of extrabudgetary innovative projects in complex federal innovative and investment programs;

4) state scientific and methodological support of innovation management with state standards, methods, instructions, regulations and other documents on various aspects of analysis, forecasting, optimization, economic justification of an innovative solution;

5) state provision of innovative activity with information;

6) carrying out state protectionist policy during

foreign economic activity of innovators;

7) state assistance to innovators in carrying out certification, marketing research, advertising and marketing of new products (services);

8) state support to innovators in the implementation of repairs of complex equipment;

9) implementation of state support in deepening domestic and international cooperation;

10) creation of a system of federal non-budgetary funds, unions, associations to support various aspects of innovation;

11) implementation of state accounting and control over the use of funds from extra-budgetary funds, etc.

The most important form of extrabudgetary support for innovation is the creation and operation of extrabudgetary funds.

Extra-budgetary funds are formed in accordance with the Decree of the Government of the Russian Federation, which approved the "Procedure for the formation and use of sectoral and inter-sectoral extra-budgetary funds for research and development work."

The subjects of formation of off-budget funds are:

The Ministry of Science and Technology of the Russian Federation forms the Russian Foundation

technological development;

Federal ministries, off-budget funds of the respective ministries;

Other federal executive bodies - off-budget funds of departments;

Enterprises and organizations do not make contributions to off-budget funds if the products sold are manufactured for state needs and their production is financed from budgetary appropriations.

Conclusion

For the development of the economy and scientific and technological progress forward, world states take an active part in innovative projects. Innovative activity is fully supported and directed by state and public institutions, business representatives.

The development of innovation activity and an increase in the volume of resources involved in the innovation process determine the need for cooperation and cooperation, both private and public entities (firms, universities, state laboratories, etc.) Through the cooperation of the activities of all entities involved in the innovation process, the organizational function of states is realized .

State regulation is based on the choice of priorities, general strategic directions and guidelines for effective scientific, technical and socio-economic development. One of the tasks of state regulation is to carry out a set of measures for organizational, regulatory and state financial and resource support of innovative activity of enterprises.

State regulation uses forms and methods that correspond to the potential opportunities provided by existing market relations. The main component of the system of state support for innovation is financing.

Literature

1 Balabanov I.T. Innovation management - St. Petersburg: Peter, 2001

2 Valdaytsev S.V. Management of innovative business Textbook. allowance for universities - M: UNITI-DANA, 2001

3 Innovation management: A textbook for universities Ilyenkova S.D., L.M. Gokhberg, S.Yu. Yagudin and others: Ed. S.D. Ilyenkova.- M.: Banks and stock exchanges, UNITI, 1999

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Characteristics of the national innovation system. Organization of science and scientific and technical research

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Characteristics of the national innovation system. Organization of science and scientific and technical research.

Topic 3. State regulation of innovative development

Many countries use innovation activity as the main factor of economic growth. Relatively recently, the concept of national innovation systems (NIS) has appeared. This is a set of interaction between public, private, public organizations and structures, within which activities are carried out to create, develop, preserve, disseminate new knowledge and transform them into technologies, products and services.

The NIS includes research and production structures: universities, state scientific institutions, laboratories, technology parks, incubators, as well as small and large manufacturing and research companies.

Science is a strategic resource and tool for innovation. It becomes an organic element of the economic processes taking place in the state, economic sectors, large corporations and small companies.

In the simplest model of interaction between elements of the NIS, the role of the state is to promote the production of fundamental knowledge and a set of strategic technologies, as well as to create an infrastructure and a favorable institutional climate for the innovative activities of private companies.

The role of the private sector is not only in the use of fundamental knowledge and the creation of technologies based on their own research and development, but also in the market development of innovations and their commercialization.

Thus, the NIS combines the research environment, the business environment and the mechanism of their full-scale interaction.

The research environment is highly qualified, creative, and motivated to cooperate with the business environment.

Rice. 3.1. Scheme of the national innovation system

The entrepreneurial environment stimulates innovation, strategic thinking, the desire for learning, adsorption and application of knowledge.

The mechanism of interaction between research and business environments ensures, on the one hand, the transfer of knowledge, its distribution and transformation into technologies, and, on the other hand, an orientation towards meeting the emerging innovative needs of production development. The NIS scheme is shown in fig. 3.1.

The development of a national innovation mechanism is a large-scale and most difficult task, which cannot be solved without well-thought-out and coordinated effective actions on the part of the state, the economic and scientific community.

The priority of the state policy regarding the development of the NIS has made many countries leaders in a number of fundamentally important areas today.

To compare the level of development of innovation systems and coordinate the efforts of countries on a unified approach to the standardization of science and innovation statistics within the Organization for Economic Cooperation and Development (OECD), a series of methodological guides, the so-called "Frascati Family", including the "Oslo Guide" ( 1992), which became the main international standard in this area.

Organization of science and scientific and technical research

As a result of the transformations of the early 1990s. Qualitatively new socio-economic and political conditions have formed in Russia, which have led to fundamental changes in the national innovation system.

During the transition to market relations, reduction of resource opportunities (primarily financial), state priorities were forced to change, which led to a decrease in funding scientific works and the state defense order. Bad influence The development of science during the reform period was affected by an almost two-fold reduction in the most qualified research specialists, which occurred mainly as a result of an internal “brain drain”, especially young scientists.

In the long term, the state will focus on increasing the share of spending on science in GDP and the share of innovative products in the structure of industrial production. To reduce, and in the future to overcome the technological gap from the advanced states of the Republic of Belarus will not be able only through the development of its own technological base, it is necessary to widely use foreign scientific and technological achievements.

In contrast to the developed industrial countries, the share of non-state financing of science in the Republic of Belarus is one of the lowest in the world. The reason is that the core of scientific companies has not yet formed in the country, striving to create and develop the latest technology. Some progress has been made only in certain areas that are not sufficiently knowledge-intensive.

The Republic of Belarus was delayed with the transition to a new economy - the "knowledge economy", the development of science-intensive production and informatization of society. Only in recent years, small innovation-active organizations and enterprises began to be created in the country. They are the most active in the development software products, laser technology, marketing research, and in the field of "improving" innovations, they are engaged in the modernization of products that have good market prospects. Some of these enterprises are organized by researchers from universities, industry and academic research institutes and operate in close connection with the "parent" structures.

The development of science in the first half of the XX century. characterized by the strengthening of the regulatory functions of the state through the creation of departmental scientific institutes and laboratories, an increase in the share of budget funding. The degree of nationalization of science increased sharply during the Second World War and the post-war years. International relations were determined by the "arms race", which was based on the latest scientific and technological developments. Success in the introduction of dual-use technologies ensured high competitiveness, better opportunities for export expansion and higher profits.

Currently, industrialized countries are directing their efforts to ensure long-term and sustainable economic growth by switching to an innovative development path, which is to ensure the interaction of science, education, production, and the financial and credit sphere. Particular attention is paid to information technology, microprocessor and energy-saving technology, new materials, nano- and biotechnology - all strategic areas that are associated with the use of high technology.

Developed countries began to use science as a means of generating wealth. The area of ​​innovation policy covered the structural relationships in the system "science - production"; forms and methods of including scientific and technical results in economic turnover; resource support for the sphere of innovations (including the system of continuous education); organizational-legal and economic forms of innovative activity.

In developed countries, a significant part of national spending on science comes from the state budget. In 2004, the participation of states in financing nationwide research and development, according to various sources, was (%):

USA................................................. .............31.0

Japan................................................. .........17.7

Germany................................................. ......30.4

France................................................. .......39.0

United Kingdom...................................31.3

Republic of Korea..............................23.9

Canada................................................. ..........35.4

Russia................................................. ..........60.6

Due to the fact that the creation and implementation of innovations require the combined efforts of various economic and social spheres, an innovative development path is impossible without state support. Three schemes are used for this.

1. Direct participation of the state in the implementation of special targeted programs and allocations of regional and local authorities; the creation of large national centers (laboratories), which are funded by the budget and provide the acquired knowledge free of charge to a wide range of potential users.

2. Providing subsidies and grants for the implementation of specific projects in the field of science, culture, education.

A grant is government support or incentives for research and development with funds, property, or services. Especially often the grant is used if the results of the work are uncertain or cannot bring a useful result in the near future.

To acquire the results of research and development, which can bring direct benefits to the state, a state contract is concluded. It gives the right to the representative of the state to control and correct the progress of the development.

State subsidies are also provided on other terms. In some countries, they are allocated with the condition of reimbursement of state costs only in case of commercial success or up to 50% of the cost of specific projects. Gratuitous subsidies occur when the author waives special rights to the acquired knowledge - he regularly reports on the progress of research, and all the results obtained are openly published.

3. Providing private enterprises and individuals with favorable conditions for scientific and technological developments. Private businesses that invest in scientific research and the acquisition of the necessary equipment are provided with a variety of tax incentives, government loans and guarantees, as well as financing through state participation in equity capital.

In a number of cases, a cooperative agreement is concluded, which, like a grant, does not require a rigidly predetermined and momentary useful result. This agreement differs from a grant in that it is a form of joint investment, and then the division of the result between the private and public sectors. The agreement clearly defines the contributions of the parties to the agreement and the rights, including the right to control by the state. The state should focus its efforts and available free resources on the development of science-intensive industries that are promising for the entire national economy, i.e. industries that actively influence and contribute to the development of other sectors of the economy. In this regard, state support has become more selective and is concentrated on specific areas, primarily of great importance for increasing the country's competitiveness in the world market, developing small and medium-sized businesses, and improving the infrastructure for research and development.

The development of the knowledge-based economy, the process of globalization of the commodity and financial markets also affect the scientific and technical sphere, which creates new problems for state regulation. According to the OECD, the largest firms in its member countries conduct about 20% of their research abroad. This is due to the fact that firms are attracted by highly skilled foreign workers combined with cheap labor.

In the context of globalization, the state is forced to abandon the practice of protectionism and create an environment that stimulates innovation and risk, the influx of foreign capital into the innovation sector, while observing the general conditions for the development of national entrepreneurship.

The state regulates innovation processes both directly, initiating innovations and acting as a participant in related relations, and indirectly, stimulating innovations by indirect methods and creating an appropriate economic mechanism. Allocate methods of direct and indirect support of the state.

Methods of direct state support:

1. Financing of R&D and innovation projects from budgetary funds . State allocations and subsidies can be provided to the state and non-state sectors directly for innovation purposes or to support innovation activities. A rational balance between the financing of organizations engaged in R&D and innovation activities (basic financing) and the allocation of funds for specific research and innovation programs and projects (targeted financing). Government contracts for R&D and government orders for innovative products are important.

At present, for this purpose, the Russian Fund for Technological Development (RFTD), the Fund for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere are operating in the Russian Federation. Federal Fund for Industrial Innovations, etc.

2. Protection of the rights of subjects of innovative activity. It assumes the existence of a block of legislative acts on intellectual property (IP), the state patent and license system.

3. Creation of unified standards for evaluating innovative projects at the federal level. The state initiates work on the development of standards based on the following provisions: development of a clearer terminology for the types of value of intellectual property (IP); refinement of the algorithm of basic assessment methods; study of the concept of wear and tear for IP objects; substantiation of the principle of applying the best and most effective use.

4. Creation and development of innovation infrastructure . In order to promote IP objects on the market, it is necessary to develop a wide intermediary network of business services. Within its framework, IP commercialization can be supported at all stages up to the creation of innovative products and services and their promotion to the domestic and world markets.

Creation and legislative registration of the status of various elements of the innovation infrastructure. Among them - centers, firms, offices, agencies or bureaus for the provision of intermediary services of various nature: information, engineering, consulting, marketing, advertising, technological or financial expertise of projects, technology transfer at all stages of the innovation process, patenting and licensing, venture investment, innovation risk insurance, technology audit.

Financing of such centers could be carried out on a mixed basis: part of their expenses could be covered from the federal and regional budgets, and the rest of the centers would have to earn through the provision of client services. Public funding of this infrastructure should be a condition acceptable level prices for Russian scientists, inventors, research institutes using the services of such centers for the commercialization of their scientific and technical results.

5. Development of the insurance market for IP objects. It is necessary to ensure that the risk of unforeseen expenses associated with the real protection of the interests of IP owners is reduced. Today, the intellectual property insurance market is practically not formed: there are not enough fully developed insurance schemes; the insured types of risks are in no way related to the amount of damage suffered by patent holders from unauthorized use of their IP. In order to stimulate the development of insurance of rights to IP objects, norms of legal support of insured events should be developed.

6. Formation of the innovation market . State bodies are called upon to monitor and forecast innovation processes in the country and abroad, to search for the most effective advanced technologies for widespread implementation. A special place is occupied by the state expertise of innovative projects, since it is difficult for individual organizations implementing innovations to assess all their possible effects on a general economic scale.

7. Creation and development of innovation and technology centers (ITC). ITC status is awarded to structures that have successfully adapted to market conditions and those with experience in the commercialization of scientific and technical results and technologies, operating in regions with high scientific potential and actively supported by local authorities authorities. This status enables the organization to receive targeted support on a parity basis from the state and regional bodies, and allows to reduce the period of reaching the regime of financial independence. Financial support extends not only to the development of the material and technical base of ITC, but also to their internal infrastructure, to innovative projects carried out by firms within them. Financing of innovative projects is carried out in the form of direct allocation of funds for the implementation of the initial stages of the innovation cycle (fundamental and exploratory research, priority R&D) in the case when the costs are the lowest, and the risks, on the contrary, are the highest.

8. Creation and development of innovative industrial complexes (IPCs). Their main function is to expand the production of innovative products by organizations, innovation and technology centers and industrial enterprises, development of organizational and economic mechanisms for attracting extrabudgetary funds to finance innovative projects in the field of high technologies.

9. Development of moral support tools. Such measures include: presentation of state awards to outstanding scientists and innovators, conferring honorary titles, promotion of innovative ways of managing, consumption of innovative products and services, scientific, technical and innovative traditions available in the country, visits by state leaders to leading individual entrepreneurs, participation of representatives of scientific and technical intelligentsia in the most important state events, support for the self-organization of the scientific and technical community, etc. A significant incentive for the innovative activity of a number of Russian enterprises is participation in the struggle for quality awards established by the Government of the Russian Federation.

10. Training of innovative personnel. The Russian Academy trains civil servants and entrepreneurs in the field of innovation public service under the President of the Russian Federation. At the Academy of Management and Market, managers of small enterprises can get the necessary knowledge about the innovation sphere.

In 7 economic regions of Russia, 11 key educational institutions were identified for the training of relevant specialists. They have modern scientific and methodological support for the educational process and the material and technical base necessary for the training of highly qualified specialists.

The Russian State University of Innovative Technologies and Entrepreneurship is the central link in the multilevel system of training managers for the innovation sector.

The most important element in the implementation of the state scientific, technical and innovation policy, which ensures the connection of educational and scientific activities with a focus on the needs of innovative entrepreneurship, the real integration of university, academic and industry organizations in the field of innovation.

Methods of indirect state support:

The importance of indirect methods of state support for innovation is determined by the fact that indirect stimulation requires significantly lower budget costs compared to direct financing, it can cover a much larger circle of innovative subjects.

1. Preferential taxation on profits. It is implemented by both reducing the taxable base and reducing tax rates, as well as deductions from tax payments.

First way is carried out through the attribution of various kinds of innovative costs to production costs, the cost of production.

Second way is reflected in various benefits for the payment of income tax.

In the Russian Federation, at present, the main innovative income tax benefit is to reduce taxable profit by the amount of funds allocated for technical re-equipment, reconstruction, expansion, and renewal of production.

Scientific organizations that have passed state accreditation are exempt from income tax

The list of works that are subject to incentives includes R&D classified as basic research and R&D performed in areas such as Information Technology and electronics, production technologies, materials and chemical products, technologies of living systems, transport, fuel and energy, ecology and environmental management, defense and security of the state.

2. Preferential taxation on transactions associated with the turnover of scientific and technical products.

In the Russian Federation, at present, the following are exempt from value added tax: R&D performed at the expense of the budget, as well as funds from the RFBR, RFTR and off-budget funds formed for these purposes; R&D performed by educational institutions on the basis of economic agreements; patent and licensing operations related to industrial property objects (except for intermediaries); equipment and devices imported into the territory of the Russian Federation used for research purposes; goods and technological equipment imported into the Russian Federation in accordance with agreements with foreign organizations and firms for joint scientific work.

3. Preferential taxation on property. Associated with the support not of innovation itself, but of business entities participating in the scientific and production cycle at one stage or another.

In the Russian Federation, the property of research institutions, enterprises and organizations of the Russian Academy of Sciences, the Russian Academy of Agricultural Sciences, and the Russian Academy of Medical Sciences is not taxed.

of the Russian Academy of Education, which constitutes their research, experimental production or experimental base, the SSC, as well as research institutions of ministries and departments according to a list annually approved by the Government.

4. Preferential taxation on land . To date, almost all scientific research, design and engineering organizations, regardless of their organizational and legal form and forms of ownership, have been exempted from payment for land used for scientific or experimental purposes in the Russian Federation.

5. Other preferential taxation. In world practice, along with the above, the following types of tax incentives are used to stimulate innovation:

· provision of research and investment tax credit, i.е. deferral of tax payments in terms of costs from profit for innovation purposes;

Reducing the tax on the growth of innovation costs;

· "tax holidays" for several years on profits received from the implementation of innovative projects;

· preferential taxation of dividends of legal entities and individuals received from shares of innovative enterprises;

· linking the provision of benefits with regard to the priority of ongoing projects;

· preferential taxation of profits received as a result of the use of patents, licenses, know-how and other intangible assets that are part of intellectual property;

· reduction of tax rates on profits directed to custom-made and joint R&D;

· reduction of taxable income by the amount of the cost of instruments and equipment transferred to universities, research and other individual entrepreneurs;

· deduction from taxable income of contributions to charitable foundations whose activities are related to the financing of innovations;

· transfer of a part of the IP profit to special accounts with subsequent preferential taxation in case of use for innovative purposes.

6. Concessional lending . The state can stimulate innovation with preferential (in terms of maturity and interest rates) loans from state banks or by providing preferences to commercial banks lending to innovative activities (preferential taxation, softening of reserve requirements, etc.).

7. State support for financial leasing. Financial leasing is understood as an intermediary operation, which consists in the allocation of funds for the purchase of machinery and equipment from the manufacturer with their subsequent transfer to legal and individuals for temporary use for a fixed fee.

8. State support for franchising . Franchising is one way to spread innovation. Franchising is understood as the right to create an IP, granted for a certain period and fixed in the contract.

9. Support for small and medium innovative businesses. The state creates various structures providing services to small businesses. For a small science-intensive business, the search for potential investors, customers, as well as information support is of particular importance, because there are no funds for independent implementation of innovative marketing.

10. State insurance of risky (venture) entrepreneurship. The most widespread subsidy government agencies venture firms in exchange for a share of the shares, which ensures the participation of the state in the profits if the project is successful. In a number of countries special subsidies are provided for the hiring of scientific and technical personnel.

In the near future, the main task will be the transition from a mobilization to an innovative type of society, i.e. a society with attitudes towards change, development, improvement, and expansion of human influence on social and economic processes.

characteristic feature By the beginning of the reforms of the Russian economy, there was a significant gap between industries in terms of the level of technological development and innovation potential. In the future, it seems inevitable for Russia to combine an active (generating) type of innovative development based on the production and implementation of its own innovative developments on world markets, and an imitation type based on the development and adaptation of foreign innovations, their gradual integration into their own innovation system.

Questions for self-examination:

1. What is the highest form of innovation activity regulation?

2. At what levels is innovation activity regulated?

3. What is an innovation policy?

4. What types of innovation policy is divided into depending on the time period?

5. What forms is the current state innovation policy divided into?

6. What are the main priority areas for the development of science, technology and technology in the Russian Federation.

7. Name the main directions of state policy in the field of science and technology development.

8. Name the main critical RF technologies.

9. What are the main directions of state support for innovation.

10. What are the main forms of state regulation of international relations in innovation.

11. What is the basis for the development of science and technology in the Russian Federation.

12. Specify the goals of the state innovation policy.

13. Specify the tasks of the state innovation policy.

14. Specify the principles of the state innovation policy.

15. Specify the functions of the state innovation policy.

16. What is a federal target program (FTP)?

17. What is a technology development program (PDP)?

18. What are the main directions of state regulation of innovation.

19. Name the main ways and forms of cooperation between universities and innovative enterprises.

20. Name the main ways and forms of cooperation between various innovative enterprises.

21. What are the types of innovation support methods.

22. List the methods of direct government support for innovation.

23. List the methods of indirect government support for innovation.