All about tuning cars

Legal regulation of innovative activity in the constituent entities of the Russian Federation. Legal regulation of innovative activity. Fundamentals of legal regulation of innovation activity

If in respect of any expenses incurred by the organization, at least one of the above conditions has not been fulfilled, then the accounts receivable are recognized in the accounting of the organization.

Expenses for ordinary activities are accepted for accounting in an amount calculated in monetary terms, equal to the amount of payment in monetary or other form or amount accounts payable.

If the payment covers only a part of the recognized expenses, then the expenses accepted for accounting are determined as the amount of payment and accounts payable (in the part not covered by the payment).

The amount of payment and (or) accounts payable is determined based on the price and conditions established by the agreement between the organization and the supplier (contractor) or other counterparty.

The amount of payment and (or) accounts payable is determined taking into account all discounts (capes) provided to the organization in accordance with the agreement.

Expenses for ordinary activities are formed by:

  • costs associated with the purchase of raw materials, materials, goods and other inventories;
  • expenses arising directly in the process of processing (revision) of inventories for the purpose of manufacturing products, performing work and rendering services and selling them, as well as selling (resale) goods (expenses for the maintenance and operation of fixed assets and other non-current assets, as well as keeping them in good condition, business expenses, administrative expenses, etc.).

When forming costs for ordinary activities, their grouping according to the following elements should be ensured:

  • material costs;
  • labor costs;
  • deductions for social needs;
  • depreciation;
  • other costs.

For management purposes, the BU organizes the accounting of expenses by cost item. The list of cost items is established by the organization independently.

Other expenses:

  • costs associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;
  • costs associated with granting for a fee the rights arising from patents for inventions, industrial designs and other types of intellectual property;
  • expenses related to participation in the authorized capital of other organizations;
  • costs associated with the sale, disposal and other write-off of property, plant and equipment and other assets other than Money(except for foreign currency), goods, products;
  • interest paid by the organization for the provision of funds (credits, loans) to it for use;
  • expenses related to payment for services rendered by credit institutions;
  • deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingencies of economic activity;
  • fines, penalties, forfeits for violation of the terms of contracts;
  • compensation for losses caused by the organization;
  • losses of previous years recognized in the reporting year;
  • expired receivables limitation period, other debts unrealistic for collection;
  • exchange differences;
  • the amount of the depreciation of assets;
  • transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;
  • other expenses;
  • expenses arising as a consequence of extraordinary circumstances of economic activity ( natural disaster, fire, accident, nationalization of property, etc.).

Expenses are recognized in accounting if the following conditions are met:

  • the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;
  • the amount of expense can be determined;
  • there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is assurance that a particular transaction will reduce the economic benefits of the entity when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset.

Depreciation is recognized as an expense based on the amount of depreciation determined based on the value of the assets being depreciated, useful lives and the way the entity is accrued for depreciation.

There is no legal definition of innovation, as well as innovation activity, at the level of the law of the Russian Federation.

Innovative activities is considered the activity of creating and using an intellectual product, bringing new original ideas to their implementation in the form of a finished product on the market.

Innovative activity - a process aimed at implementing the results of completed research and development or other scientific and technical achievements into a new or improved product sold on the market, a new or improved technological process used in practice, as well as additional scientific developments related to this.

Innovation (innovation) - the end result of innovation, which has received implementation in the form of a new or improved product sold on the market, a new or improved technological process used in practice.

Scientific activity and scientific and technical activity are stages innovation process and their combination with "material" stages (production, trade and consumption) is considered as a cycle of innovation.

Innovation activities include independence, risk and profit orientation... But making a profit is possible only with the implementation of the final product of innovation and is determined by the quality of this product. In the early stages, the activity is usually non-profitable. Yet innovation is aimed at generating additional profits by improving production efficiency and gaining a competitive edge, and it can be seen as an entrepreneurial.

"Patent Law" of the Russian Federation dated 09.23.1992 laid the foundations of Russian legislation in the field of intellectual property protection.

Federal Law "On Science and State Scientific and Technical Policy" of 23.08.1996 regulates relations between subjects of scientific and scientific and technical activities and consumers of scientific and scientific and technical products (works, services). Special laws have been adopted that determine the legal regime of inventions, utility models, industrial designs, computer programs and databases, typologies of integrated circuits.

Objects of innovation differ in the degree of novelty and in the level of their legal protection.

The result of innovation is scientific and technical products, i.e. discoveries, hypotheses, theories, concepts, models (product of fundamental research), inventions, scientific and design developments, projects, prototypes of new technology, new products; informatics products. There are two main levels of novelty:

· A completely new type of product;

· Introduction of new components into products already known on the market.

Are applied three main types of protection for an intellectual product:

· trademark.

An intellectual product also includes know-how- a set of technical, commercial and other knowledge necessary to organize a particular type of production. But the protection of know-how is not regulated by law.

The types of innovations are differentiated according to the sectoral basis: in the fuel, printing industry and metallurgy, technological innovation , and in other industries - grocery , which account for almost two-thirds of all costs.

The legislation does not establish the circle of persons involved in the innovation process. The subjects of innovation can be individual entrepreneurs carrying out PD in the scientific and technical field. These are inventors, designers, technologists and other creative personalities who develop and implement innovations. Scientific and technical developments can be created by citizens. However, the leading subjects of innovative activity are, regardless of the form of ownership, research and design organizations, enterprises and organizations of various sectors of the economy, and higher educational institutions. Organizational and legal forms of innovative activity can be business partnerships and societies, state and municipal unitary enterprises, institutions. According to the functions performed in the process of innovative activity, subjects can act as developers (executors), customers, manufacturers of new products, consumers of innovative products.

Thus, innovative organizations include research organizations and research centers performing fundamental and applied research; design organizations and specialized design bureaus carrying out design developments and projects; design and technological organizations that develop and manufacture technological systems for the production of goods; innovative enterprises (companies, firms) specializing in the materialization of R&D results.

Legal forms of creation and implementation of innovations- these are various agreements that ensure interaction between the subjects of innovation. At the stages of fundamental and applied research, the most important contract for the performance of design and survey work, contracts for the performance of research work, development and technological work... Licensing agreements are often used, and depending on the scope of the transferred rights, an exclusive and non-exclusive license is distinguished. Possible agreements for the transfer of scientific and technical documentation, an agreement for the transfer of know-how, a commercial concession agreement, an investment agreement, an agreement for the provision of marketing services, etc.

The main source of funding for innovation are the organizations' own funds. The second source is budget investments, as well as extra-budgetary funds. Funds can be used international organizations... In developed countries, the predominant source of funding for innovative developments is usually industrial companies. In Russia in 2000, industrial companies accounted for 32.9% of funds spent on research and development, and the government - 54.8%. At the same time, expenditures on research and development carried out from all sources (private companies, government, universities, non-governmental organizations) were 25 times less than in the United States.

Innovative organizations by size may be small, medium or large. Most of the scientific and technological potential in developed countries is concentrated in large companies, but at the same time small and medium-sized firms are ahead of them in terms of commercializing the results of research and development work on a wide range of products. Indeed, a small business can survive only on the condition of using the latest equipment and producing more profitable products, which provides, at least temporarily, good incomes while the sales markets are quickly saturated with competitive goods. Large firms plan to develop production on a high and efficient basis, constantly improving and updating their products. But they are slow to respond to new social needs and commercially profitable implementation of new ideas into a marketable product.

In order to further develop small business in the field of material production, promote innovation and ensure the sustainable functioning of small enterprises as one of the factors in stabilizing the country's economy as a whole, the Government of the Russian Federation adopted Decree of December 31, 1999 No. 1460 "On a set of measures for the development and state support of small enterprises in the field of material production and the promotion of their innovative activities."

The beginning of state regulation of innovation in Russia was laid down by the Resolution of the Council of Ministers of the RSFSR dated 03.27.1991 No. 171, which approved Regulation on the State Innovation Program... Legal acts are the main legal form of regulation of innovation activity. Legal acts related to state regulation of innovation activity either contain direct directives or have an indirect impact on it. The latter include regulations aimed at creating in the field of taxation favorable conditions to conduct innovative activities. Despite all this, the state's innovation policy remains ineffective.

ECONOMY AND LAW

BULLETIN OF UDMURT UNIVERSITY

UDC 343.3 B.A. Kokanov

SOURCES OF LEGAL REGULATION OF INNOVATIVE ACTIVITIES

Innovative activity is developing at a rapid pace, but does not have proper legal regulation. The current situation in the regulation of innovation activities in the world and in Russian Federation.

Key words: innovation, innovation activity, intellectual property, small innovative enterprises.

Small business plays important role in the development of the economy of many countries. In the European Community (EU), the United States and Japan, small and medium-sized enterprises account for about 50% of the total workforce. Their share in GDP exceeds 50%. As evidenced by foreign experience, small entrepreneurship in the innovation sphere is the first in mass and the most dynamic structural component of the market innovation potential of industrially developed countries.

In Eastern European countries, a sharp decline in public funds for research and development has led to the creation of alternative research and innovation structures in the form of small public, cooperative, joint-stock and private enterprises. Such a system of innovative business has great potential for organizing production at a transitional stage. It contributes to the revitalization of entrepreneurial activity, the creation of additional jobs.

In the Czech Republic, for example, the "Progressive Technologies for Small and Medium Enterprises" program is being implemented, technology parks are being created in Hungary, uniting scientists with entrepreneurs, and non-state funds have appeared in Bulgaria to provide small innovative businesses. The treaty on the unification of Germany provided for a special article on the creation of an all-German scientific and technical space, which made it possible to transform the innovative structures of the former GDR under the West German model.

In Germany, small and medium-sized firms account for a significant part of inventions and innovations, since they are more willing to introduce innovations, quickly implement innovations, including technological ones. In terms of financing, they have the highest share of R&D expenditures (6.1%). Small firms are closer to the end consumer, show greater flexibility and adaptability to market requirements, restructure their production program faster, take into account growing demand as much as possible, and respond more quickly to structural changes in the economy. The state seeks not so much to protect small and medium-sized businesses, but to create equal conditions for them to compete with large companies. Great importance is attached to strengthening the ties of small and medium-sized enterprises with science, attracting them to the work of state research centers. The German Ministry of Economy has developed the EuroFITNESS program, which aims to help small and medium-sized enterprises prepare to operate in the EU's single internal market. Thus, the stimulation of innovation, the expansion of the scale of R&D, and the growth of the competitiveness of products are provided.

At the moment, in the world, one can trace the tendency of the state to actively stimulate the implementation of innovative activities. In France, for example, projects have been developed to stimulate invention and encourage innovators, where an additional tax rebate of about 30-40% is provided for independent innovators. The French insurance company has offered two new types of contracts for small and medium-sized companies, developed jointly by the French Patent Office and ANVAR (National Agency for the Use of Scientific Research). The first of these contracts provides for insurance against various types of risks arising from the implementation of innovations. The second one guarantees that those who have applied for a patent or received a patent will be paid the legal costs associated with legal protection their rights in the event of counterfeiting. In addition, in France, in accordance with the Law of December 23, 1985. No. 85-1376 scientific research and technological development at

are known as national priorities. Prioritized government allocations and jobs are created to continue basic research, promote scientific development in enterprises, and to support innovative enterprises and technology transfer efforts to small and medium-sized enterprises.

Particular attention should be paid to stimulating the activity of the government to engage in innovative activities in the United States through the adoption of numerous legislative acts. Since it is in this country since the 80s. Special attention is paid to the development of the innovation sector, since the innovation path, according to the American representatives, is one of the most promising for supporting the economic positions of the state. As an example, the following US legislation can be cited:

Small Business Innovation Development Act of 1982, Public Law 97-219, which states that small business is the engine of economic growth. The law obliges Federal agencies The United States to allocate funds to small businesses for R&D;

The Bayh-Dole Act of 1980, Public Law 96-517 gave universities, commercial organizations, and small businesses ownership of inventions that were sponsored by the government;

The Stevenson-Wydler Technology Innovation Act of 1980, Public Law 96-480 played a significant role in creating an enabling environment for the development of mutually beneficial cooperation between the private and public sectors of the economy. This legislation gave broad powers to the United States Department of Commerce to enhance the role of technological innovation in commercial and state purposes, support of their transfer.

Small US firms operating in the field of science complement traditional research and development complexes of industrial enterprises and universities, non-profit research organizations, government laboratories, and other target structures. According to American experts, at least 1/8 of small firms created in the United States each year specialize in the development, production and commercialization of new products and technologies. Administrative mechanisms provide for the distribution of funds in favor of small innovative firms. At present, the state finances in one form or another up to 1/3 of the expenses of small firms on scientific and technical research and development.

Based on world practice, investment funds should be invested mainly in the capital of newly created small and medium-sized enterprises, focused, as a rule, on the development, commercialization and implementation of technologies of science-intensive products. A good example of venture capital investments is foreign experience: for example, in the United States, most of the leading companies in the field of computer equipment and technologies, such as Microsoft, Intel, Apple Computers, Sun Microsystems, at the stage of their inception were financed by venture funds. The conditions for the development of venture business in Russia are currently not very favorable. The main reasons for this are, firstly, the stagnation in the domestic stock market, which forms the basis for the circulation of venture capital, and secondly, the lack of domestic investment resources and, as a consequence, difficulties with the formation of the Russian venture capital business.

In Russia, the legal basis for the innovation process is currently the legislation in the field of intellectual property. In accordance with paragraph "o" of Art. 71 of the Constitution of the Russian Federation, the legal regulation of intellectual property is under the jurisdiction of the Russian Federation.

Special laws have been adopted that determine the legal regime of inventions, utility models, industrial designs, computer programs and databases, topologies of integrated circuits, trademarks, service marks, and appellations of origin.

In relation to scientific and scientific and technical activities, there are legal regulations, which are enshrined in the Federal Law of August 23, 1996 No. 127-FZ "On Science and State Scientific and Technical Policy."

Innovative relations are mainly governed by international treaties and agreements (Paris Convention for the Protection industrial property, Eurasian Patent Convention, etc.).

Sources of legal regulation of innovative activity ECONOMY AND LAW

Relationships arising in connection with the creation and use of innovations in entrepreneurial activity are mediated by various agreements.

The State Duma of the Russian Federation adopted a number of federal laws in the field of science and innovation: “On Patent Attorneys” dated December 30, 2008 No. 316-F3; "On Amendments to Certain Legislative Acts of the Russian Federation on the Creation of Economic Societies by Budgetary Scientific and Educational Institutions for the Purposes of practical application(implementation) of the results of intellectual activity "dated August 2, 2009 No. 217-FZ; “On the National Research Center“ Kurchatov Institute ”" dated July 27, 2010 No. 220-FZ; “On the Skolkovo Innovation Center” dated September 28, 2010 No. 244-FZ.

All these documents provide the formation of the legal basis for the implementation of scientific, scientific, technical and innovative activities by individual subjects (elements) of the innovation system. As noted earlier, no special federal law has yet been adopted to regulate innovation in the country as a whole. At the same time, more than 50 constituent entities of the Russian Federation have adopted regional laws on innovation.

Despite this, special legislation in this area has yet to develop, since the legal regime of some objects is formulated only in the form of general concepts by the norms of general legislation (company name, trade secret) or is not defined at all by Russian legislation (discoveries, rationalization proposals).

The task of regional authorities in such conditions will be to develop the necessary mechanisms that can attract commercial investment companies to invest in small businesses in the innovation sphere (for example, through partial guarantees, sharing with the investor certain types of risks inherent in the industry).

World experience shows that all countries with developed market economies use certain methods, means and forms of influencing business activities, of which we single out economic and organizational ones.

State and legal regulation is carried out within the framework of economic legislation through a system of normative acts established by it (laws, regulations, decrees, etc.). State economic regulation involves the introduction into practice of a system of measures of economic and financial impact on the activities and development of entrepreneurship in order to establish optimal proportions in the national economic system, regulation of the taxation system and financial and credit relations, creating equal conditions for the implementation of economic activities of enterprises.

The role of non-state support for small business is growing every year. Non-governmental support for small businesses includes associations, unions, guilds, a Russian small business support agency, leasing and franchising firms, business incubators, training centers, insurance companies, etc.

However, without government support and regulation, small business is unable to resist large and even medium-sized capital, to defend its economic and social interests. This is evidenced by the entire experience of the development of the world economy.

Small business forms the middle class in the country and contributes to the formation of an innovative economy. Small businesses are able to quickly create new jobs, stimulate supply and demand, and reduce unemployment. At present, the work on the formation of a regulatory legal framework for anti-crisis regulation and stimulation of small and medium-sized businesses has noticeably intensified.

Innovative activity in our country does not yet have proper legal regulation. Does not exist at the federal level official document regulating innovation, despite the fact that in many regions such laws have been adopted. Currently, there are more than 400 normative acts of state power of the constituent entities of the Russian Federation, to one degree or another using the concepts of “innovation”, “innovation activity” and “innovation policy”. Thus, there is a need to adopt a single normative legal act regulating this area.

2011. Issue. 4 ECONOMY AND LAW

BIBLIOGRAPHY

1. The Constitution of the Russian Federation (adopted by popular vote on 12.12.1993) (taking into account the amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of 30.12.2008 N 6-FKZ, of 30.12.2008 No. 7-FKZ) // Ros. gas. 2009. No. 7.

2. Mamedov A.A. Innovative activity in Russia: problems of legal regulation // Taxes. 2009. No. 5.

3. Todosiychuk A.V. Legal basis for the formation of an innovative economy // Management of innovations. 2011. No. 1.

4.URL: http://www.legifrance.gouv.fr/

5.URL: http://thomas.loc.gov/cgi-bin/bdquery/D?d096:2/temp/

6.URL: http://en.wikipedia.org/wiki/Bayh-Dole_Act

7.URL: http://www.csrees.usda.gov/about/offices/legis/techtran.html

Received 07.07.11

Sources of legal regulation of innovative activity

Nowadays, innovative activity develops very quickly but it does not have a proper legal regulation. The author aims to analyze a current situation on the regulation of innovative activity both in the world and in the Russian Federation.

Keywords: Innovation, innovative activity, intellectual property, the small innovative enterprises.

Kokanov Baurzhan Akhmetovich, postgraduate student Kokanov B.A., postgraduate student

FSBEI HPE "Astrakhan State University»Astrakhan state university

414041, Russia, Astrakhan, st. Vostochnaya, 38 414041, Russia, Astrakhan, Vostochnaya st., 38

Regulation of innovation processes is predetermined by their increased weight in the economy and development of society. Any innovative activity is based on the search for new ideas and their assessment, the necessary resources, the creation and management of an economic entity, income generation and satisfaction with the result of innovation.

The legal insecurity of innovation processes leads to a weakening of interest in innovation, an increase in the risks associated with these processes, which determines the field of innovation as insufficiently attractive and developing.

The importance of legal regulation in the field of innovation processes was noted by N. Divueva. in the article “Issues of normative and legal regulation of innovation activity in terms of managing the selection of projects in the field of science”, which says that “the legal and regulatory framework for innovation should ensure the policy pursued by the state in this area. The main instrument of this policy is federal laws, decrees of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation. "

One of the effective moments is the creation of new industries, the emergence of industries, which leads to an increase in the image of the economy and the state as a whole.

The policy of the Russian Federation in terms of innovation processes, development of the innovation system is determined by public-private partnerships and is aimed at effective innovation. The public-private partnership model is based on pooling resources and sharing risks based on agreements with partners.

State innovation policy in industrialized countries is aimed at a favorable impact and support of the economic climate, the relationship of innovation processes, production, education.

The role of the state is reduced to the development of a strategy for scientific and technical policy, including:

Optimization of legislative acts related to patent rights: creation of laws on compliance with product quality, consumer protection, antimonopoly legislation;

Improving legislation in the field of indirect measures affecting innovation processes (targeted tax and depreciation policies).

Funding issues should be given significant importance in regulatory and legal regulation. Considering the funding of scientific research in leading countries, it can be noted that the state finances up to half or more of the cost of research work. Cost recovery can occur through concessional lending. Concessional innovative lending provides financial support for innovation, providing for the provision of concessional loans, grants or compensation for bank interest (in whole or in part) in the case of a loan to finance investments in innovation processes.

The state invests in innovation in fundamental research carried out in state laboratories; serious attention is paid to long-term projects in the field of private entrepreneurship. Investment is carried out in the form of budget allocations for certain projects (the use of program-targeted contract financing).

Program-targeted financing involves the systematic allocation of monetary resources for long-term programs, the direction of which is determined by the solution of social economic problems. The effective functioning of this mechanism is predetermined by the following principles: the unity of approaches to the formation of funds for financing the innovation program; optimality of resource allocation in various areas of innovation processes; adaptive flexibility in the implementation of the program of innovative processes.

Contract financing is the allocation of funds secured by rights - claims under contracts.

Regulatory and legal support should be aimed at regulating the innovation cycle, which is the transformation of scientific knowledge into innovation. Each stage of the innovation cycle requires a legislative approach, as it includes the emergence of an idea, fundamental and applied research, the development of industrial designs, the commercialization of innovative ideas, the production and sale of innovative products. Each stage carries a certain relationship that needs legal regulation. So, we can conclude that regulatory - legal impact should focus on the regulation of the following points:

1.In the process of the emergence of an idea;

2. In the process of transforming an idea into a material - material innovation;

3.In the process of transferring the right to use the scientific result.

The structural and legal mechanism of innovation can be represented by two interrelated legal blocks. The first block includes norms that ensure a clear organization of relations in the field of innovation, the effectiveness of their application in accordance with the needs of society. The second block will combine the norms for managing innovation processes.

The most important aspect that deserves special attention is occupied by the position of intellectual property protection - a set of copyright and other rights to the results of innovative activities, protected by legislative acts of the state.

The legal security of innovation processes should be based on the creation of conditions that encouraged the development and implementation of innovations, increased the demand for an innovative product.

The system of normative legal regulation of innovation in the Russian Federation consists of a whole complex of normative legal acts.

Regulatory levels are shown in Figure 1.

Regulatory - legal factors state regulation of innovation activities are: the legal basis for the relationship of subjects of innovation, guaranteed rights and support of the interests of subjects of innovation.

Regulation of innovative activity is carried out through the application of the norms of the Constitution of the Russian Federation, the Civil Code of the Russian Federation, international treaties.

Figure 1 - Levels of legal regulation in the Russian Federation

Innovation processes at the level of the constituent entities of the Russian Federation are considered from the point of view of incentives, financing, and support for innovation processes. The state authorities of the constituent entities of the Russian Federation develop regional and interregional innovation programs, adopt regulations governing separate issues innovative activity. Normative and legal regulation of innovation processes at the regional level should be based on a system of unity of goals, regulation tasks, parallelism of other legal acts.

The set of actions for regulatory and legal regulation of innovation at the regional level should be predetermined by the following specifics:

The peculiarities of the region, the development of production, the powers of the authorities, sources of funding;

Interactions between government bodies of the Russian Federation, representatives of institutions of science and higher education, representatives of business and public organizations;

The ability to develop and apply programs in the field of innovation development. Tracking highly qualified specialists - executors, responsible persons for the course of work.

Considering the by-laws, the following features can be noted: firstly, this documents are published in accordance with the law; secondly, they regulate certain specific aspects of social relations.

Acts of local regulation play a significant role in enhancing innovation activity. Local acts are accepted by the subject who fulfills them, determining the ability to respond flexibly to the changing conditions of innovation processes.

Having paid attention to the issues of legal regulation of innovation processes, it can be concluded that the area of ​​development, systematization and development of innovative legislation should be aimed at ensuring:

1. Development of fundamental science, applied research, a system for the formation of long-term forecasting, highlighting the priorities of scientific, technical and innovative activities. In the letter of the President of the Russian Federation No. Pr-576, the strategic component of the development of society is fundamental science, the result of which is economic growth, sustainable development of the state, which is ensured by:

State support for fundamental, social and humanitarian research;

Preservation and support of scientific and scientific - technical schools;

Development of research, design, experimental and experimental base;

Improving information infrastructure;

2. Increasing the efficiency of using the results of scientific and scientific - technical activities. Involving the results of innovation processes in the economic turnover and increasing the adaptive capacity of the introduced innovations should be based on:

On the creation of a system for recording informative data on scientific research and scientific and technical activities;

State incentives for the creation, legal protection, protection and use of the results of scientific and scientific - technical activities;

Normative - legal regulation of mechanisms for transferring to developers, investors, business entities the rights to the results of scientific and scientific - technical activities when they are introduced into economic circulation;

Strengthening the procedure for accounting, inventory, depreciation and taxation of intellectual property;

3. Formation of markets for the consumption of scientific and technical products (creation of a system of government orders, stimulating investment in the innovation sphere). The system of state orders should be built on the effective provision of a result that best meets the expectations of the customer, full satisfaction of social needs under existing financial and production constraints. The development of mechanisms for stimulating investment in the innovation sphere should be based on organizational and legal mechanisms that facilitate the attraction of funds from Russian and foreign structures to finance innovation processes, taking into account the introduction of existing government guarantees, risk insurance, minimizing risks and losses of investors;

4. Protection of the results of intellectual activity (RIA). Ensuring the protection of the results of intellectual activity by state registration the exclusive right to RIA activates innovations, has a stimulating effect on authors, creative teams, and protects third parties from unauthorized use by the results of the innovation process. In the Russian Federation, issues of legal protection and protection of RIA are regulated by international treaties, The Civil Code Russian Federation, agreements, regulatory legal acts;

5. Improving the mechanisms of public-private partnership in the innovation sphere and regulation of interaction between participants in the innovation process. The effective functioning of innovation systems is characteristic in the case of close interaction between the state and the business community, scientific, educational institutions, and the relationship between enterprises. Public-private partnerships highlight key components of new innovation policy because, if organized correctly, provide additional benefits from investing in public research;

6. Development of human resources of scientific, technical and innovative complexes. The availability of competent, highly qualified personnel allows us to provide professional development and implementation of innovations from the idea stage to commercialization. The success of the work of human resources is possible in the conditions of coordination of actions of governing bodies, educational institutions, business representatives, and a developed social infrastructure. The possibility of applying professional skills, the interest of the younger generation in the formation of an innovative society are highlighted.

7. Borrowing the experience of foreign countries in promoting innovative processes. The experience of foreign countries shows that the central place in innovation processes is given to the creation of conditions for concessional lending and taxation, insurance, protection of industrial and intellectual property. Particular attention is paid to the development of technopark structures, the main task of which is to provide a variety of services and create the most favorable conditions for innovative enterprises by combining the efforts of educational institutions, research centers, enterprises. The consolidated legislative norms in Western countries secure the rights of inventors to receive “innovation rent” - payment for the use of an invention, which activates the creation of innovations. One of the main issues is the financing of innovative solutions. To stimulate investment processes in innovative technologies, the tax for newly entering the market of enterprises operating in this area is reduced.

Legal regulation of innovative activity in the Russian Federation is carried out through the application of the norms of the Constitution of the Russian Federation, the Civil Code of the Russian Federation, federal laws, decrees of the President of the Russian Federation and other legal acts of the Russian Federation and constituent entities of the Russian Federation.

The main normative legal act regulating relations between subjects of scientific and (or) scientific and technical activities, government bodies and consumers of scientific and (or) scientific and technical products (works and services) is the Federal Law of August 23, 1996 N 127- Federal Law "On Science and State Scientific and Technical Policy" (as amended). The law determines legal status subjects of scientific and (or) scientific and technical activities, the procedure for the formation of state scientific and technical policy.

The need to regulate innovation processes is caused, first of all, by their growing importance for the economy and society as a whole. Under the influence of innovations, the structure of the economy is changing, since innovations are the direct cause of the emergence of new industries, industries and the gradual withering away of existing ones.

Legal regulation presupposes a targeted impact on one or another type of social relations. Innovative activity is also a type of social relations that are formed in the process of creating and introducing innovations into the life of society. Legal regulation should be understood as the impact of the rule of law on social relations in order to streamline and develop them. Goncharenko L P Investment and Innovation Management M. 2014

State regulation of innovation activity is carried out through the use of various legal methods, means and forms. The main legal means state regulation are legal acts These are numerous normative legal acts regulating the procedure for the creation and implementation of innovations, as well as other acts aimed at creating a market innovation infrastructure. Regulation of innovation activity can also be carried out on the basis of innovative forecasts of strategies, programs.

The directions of the state scientific and technical policy for the medium and long term are determined by the President of the Russian Federation, taking into account the proposals of the constituent entities of the Russian Federation.

An essential role in the budgetary provision of innovation policy is played by Budget code Russian Federation. Fundamental research is funded from the state budget.

Annual opportunities for financial support are enshrined in the Federal Law on the State Budget for the next year. The set of incentives for taxation is reflected in the differentiated rates of each type of financial exemptions in the Tax Code of the Russian Federation.

The complex of property relations, subjects producing objects of intellectual property, including the state, subjects producing material products, are regulated by the Civil Code of the Russian Federation.

The procedure for an innovative facility to enter the external market is enshrined in the Customs Code of the Russian Federation.

A number of constituent entities of the Russian Federation have adopted legislative acts on innovation. Makhovikova GA, Efimova NF innovation management M. 2014 p. 107-109

Scientific and technical policy of federal Russian authorities at present, it is largely aimed at an innovative way of development. A number of legal documents aimed at the development of scientific and technical developments and their implementation. Such documents include the following:

  • - The concept of socio-economic development of Russia until 2020, containing the goals and objectives of the state innovation policy, the strategy of innovative development, mechanisms for the implementation of innovation policy;
  • -Federal Law of July 19, 2007 No. 139-FZ "On the Russian Corporation of Nanotechnologies". In accordance with this law, the corporation acts to facilitate the implementation of public policy in the field of nanotechnology, the development of innovative infrastructure in the field of nanotechnology, the implementation of projects for the creation of promising nanotechnology and the nanoindustry;
  • - Federal Law of November 23, 2007 No. 270-FZ "On the State Corporation of Russian Technologies". The purpose of the state corporation "rostekhnologii" is to promote the development, production and export of high-tech industrial products by providing support in the domestic and foreign markets Russian organizations- developers and manufacturers of high-tech industrial products, attracting investments in organizations of various industries, including the military-industrial complex;
  • - Federal Law of July 22, 2005 No. 116-FZ "On Special Economic Zones of the Russian Federation" (as amended). Special economic zones are created for the development of processing industries, high-tech industries, production of new types of products, transport infrastructure. Kuznetsov BT, Kuznetsov A B. innovative management М. 2013 p. 114

The innovative way of development is recognized as a priority for Russia in the coming years. This is evidenced by the adoption of federal targeted programs in the field of science and innovation, which are beginning to be implemented.

The state priorities of the Russian - scientific and technical innovation policy are largely determined by the Federal Target Program "Development of the infrastructure of the nanoindustry in the Russian Federation." The goal of the program is to create in the Russian Federation a modern infrastructure of the national nanotechnological network for the development and implementation of the potential of the domestic nanoindustry.

The program defining the state priorities of the Russian scientific, technical and innovation policy is the Federal Target Program "National Technological Base for 2007-2011"

This program includes the subprogram "Development of the electronic component base", the goal of the program is to ensure the technological development of the domestic industry through the creation and implementation of breakthrough, resource-saving, environmentally friendly industrial technologies for the production of competitive science-intensive products. Gribov VD, Nikitina L P Innovation management Tutorial M-2013

As part of the implementation of the program, the foundations of the national innovation system were laid, measures were taken to develop the research and development sector, to form an innovative infrastructure, as well as to modernize the economy based on technological innovations. In recent years, funding from the state has been significantly increased for fundamental science (1.6 times over the period 2006-2008) and applied research, including through the mechanism of federal targeted programs and state funds for funding science. The main elements of the system of development institutions in the field of innovation have been created,

Significant efforts are being made to stimulate research and innovation in higher education. Implemented financial support innovative programs of 57 universities (in 2005-2008, 30 billion rubles were allocated for these purposes).

Work has begun on the formation of national research centers (the first such center was created on the basis of the federal state institution "Russian Scientific Center" Kurchatov Institute "). The infrastructure for supporting innovative activities is being developed, including technology-innovative special economic zones, providing significant benefits to innovative companies, science cities, technology parks ...

Federal Law of April 7, 1999 N 70-FZ "On the status of the science city of the Russian Federation" (with amendments and additions) defines the following basic concepts: the science city of the Russian Federation (hereinafter - the science city) is a municipal formation with the status of an urban district, which has a high scientific -technical potential, with a city-forming research and production complex;

Scientific and production complex of a science city - a set of organizations carrying out scientific, scientific and technical, innovative activities, experimental development, testing, personnel training in accordance with the state priority directions of the development of science, technology and technology of the Russian Federation;

The infrastructure of a science city is a set of organizations that ensure the life of the population of a science city.

Legal regulation of the status of a science city is carried out in accordance with the Constitution of the Russian Federation, federal laws on the general principles of organizing local self-government, on science and state scientific and technical policy, other federal laws, this Federal law, constitutions, statutes and laws of the constituent entities of the Russian Federation.

During this period, in accordance with the Federal Law of September 28, 2010 No. 244-FZ "On the Skolkovo Innovation Center", the beginning of the creation of a territorially separate complex - the Skolkovo Innovation Center, which creates an unprecedented legal regime that minimizes administrative barriers and tax burden for resident companies. Within the framework of the Skolkovo innovation center, a technical university is being created with the aim of reaching the level of the world's leading universities in the future. A system of state co-financing of innovative projects of private companies is being formed through the management company of the Skolkovo innovation center, the Russian Fund for Technological Development Federal State Autonomous Institution and other development institutions. For companies with state participation a system is being formed to support the development and implementation of innovative development programs by them. The said law establishes: The Skolkovo Innovation Center is a set of infrastructure of the Skolkovo Innovation Center territories and the mechanism of interaction between persons participating in project implementation, in including through the use of this infrastructure;

the territory of the center is land plots that are located within the boundaries of the territory intended for project implementation, and determined in accordance with the procedure established by the President of the Russian Federation, and belong to the manager of the company by right of ownership;

infrastructure of the Center's territory - the totality of the Center's territory, as well as buildings, structures, structures and other objects, including communal infrastructure objects.

Significant work has been done to improve legal regime innovative activity.

The Order of the Government of the Russian Federation of December 8, 2011 No. 2227-r approved the Strategy of innovative development of the Russian Federation for the period up to 2020. The strategy of innovative development of the Russian Federation for the period up to 2020 was developed on the basis of the provisions of the Concept of long-term socio-economic development of the Russian Federation for the period up to 2020.

The strategy is designed to respond to the challenges facing the Russian Federation in the field of innovative development, to determine the goals, priorities and instruments of state innovation policy. The strategy sets long-term development guidelines for the subjects of innovation, as well as guidelines for funding the sector of fundamental and applied science and support for the commercialization of developments.

The strategy is based on the results of a comprehensive assessment of innovative potential and a long-term scientific and technological forecast. The provisions of the Strategy should be taken into account when developing concepts and programs for the socio-economic development of Russia. positive results achieved in the implementation of innovation policy in previous years, corrects its most significant shortcomings, and also takes into account the new directions of innovation support policy formed in recent years.

The goal of the Strategy is to transfer the Russian economy to an innovative development path by 2020, characterized by the following values ​​of the main indicators:

  • -increasing the share of industrial enterprises carrying out technological innovations in the total industrial enterprises up to 40-50 percent by 2020 (in 2009 - 9.4 percent);
  • -increasing the share of Russia in the world markets for high-tech goods and services (nuclear power, aircraft, space technology and services, special shipbuilding, etc.) to 5-10 percent in 5-7 or more sectors of the economy by 2020;
  • -increase in the share of exports of Russian high-tech goods in the total world export of high-tech goods to 2 percent by 2020 (in 2008 - 0.25 percent);
  • -increase in the gross added value of the innovation sector in the gross domestic product to 17 - 20 percent by 2020 (in 2009 - 12.7 percent);
  • -increasing the share of innovative products in the total volume of industrial production to 25 - 35 percent by 2020 (in 2010 - 4.9 percent);
  • -increase in domestic spending on research and development to 2.5 -3 percent of gross domestic product by 2020 (in 2010 - 1.3 percent), of which more than half - at the expense of the private sector;
  • -increasing the share of publications by Russian researchers in the total number of publications in world scientific journals to 3 percent by 2020 (in 2010 - 2.08 percent);
  • -increase in the number of Russian universities that are among the 200 leading world universities with legal entities in patent offices

The European Union, the United States of America and Japan, up to 2.5-3 thousand patents by 2020 (in 2009 - 63 patents);

An increase in the share of funds received through the implementation of research and development work in the structure of funds received by leading Russian universities from all sources of funding, up to 25 percent.

At the same time, the overall economic growth and the pace of innovative development will be increasingly interconnected. On the one hand, innovative development will turn into the main source of economic growth as a result of increased labor productivity and production efficiency in all sectors of the economy, expanding markets and increasing the competitiveness of products, creating new industries, increasing investment activity, increasing household income and consumption. It is assumed that innovative development will provide an additional 0.8 percentage points of annual economic growth above the inertial scenario of development starting from 2015. On the other hand, economic growth will expand the opportunities for the emergence of new products and technologies, will allow the state to increase investment in the development of human capital (primarily in education and basic science), as well as in support of innovation, which will have a multiplying effect on the rate of innovative development.

The main objectives of the Strategy are:

  • -development of human resources in the field of science, education, technology and innovation;
  • -increasing the innovative activity of business and accelerating the emergence of new innovative companies;
  • - the widest possible introduction of modern innovative technologies into the activities of government bodies;
  • -forming a balanced and sustainable research and development sector;
  • - ensuring the openness of the national innovation system and economy, as well as the integration of Russia into the world processes of creating and using innovations;
  • - activation of activities for the implementation of innovation policy carried out by state authorities of the constituent entities of the Russian Federation and municipalities.
  • -The solution to the problem of developing human resources in the field of science, education, technology and innovation includes the implementation of the following activities:
  • - creation of effective material and moral incentives for the inflow of the most qualified specialists, active entrepreneurs, creative youth into the sectors of the economy that determine its innovative development, as well as education and science that ensure this development;
  • -increasing the susceptibility of the population to innovations - innovative products and technologies;
  • -increasing the number of innovative entrepreneurs;
  • - creating an atmosphere of risk tolerance in society;
  • - promotion of innovative entrepreneurship and scientific and technical activities;
  • -adaptation of the education system in order to form the knowledge, competencies, skills and models of behavior necessary for an innovative society and an innovative economy in the population from childhood, as well as the formation of a system of lifelong education.

The widest possible introduction of modern innovative technologies into the activities of government bodies will ensure, among other things, the formation of electronic government, the transfer of most services to the population into electronic form and the expansion of the use of the state order system to stimulate innovation. The state must ensure the formation of a favorable innovation climate, including the creation of conditions and incentives for innovation, as well as favorable conditions for the use of innovation in all types of activities.

The implementation of the Strategy is based on the following principles:

  • - identifying problems and ways to solve them using a set of innovative tools in areas characterized by insufficient entrepreneurial activity;
  • - close interaction of the state, business and science, both in determining the priority areas of technological development, and in the process of their implementation;
  • - creation of incentives and conditions for technological modernization based on increasing the efficiency of companies using a set of measures of tariff, customs, tax and antimonopoly regulation; innovation intellectual property document
  • -providing investment and personnel attractiveness of innovative activity;
  • -transparency of spending funds to support innovation;
  • -orientation in assessing the effectiveness of organizations of science and education, innovative business and innovation infrastructure to international standards;
  • -stimulation of competition as a key motivation for innovative behavior (including in the research and development sector);
  • -coordination and interconnection of budgetary, tax, foreign economic and other areas of socio-economic policy as a necessary condition for solving key tasks of innovative development.

President of the Russian Federation VV Putin in his speech "On the development strategy of Russia until 2020" noted: "There should be a single legal space country. The regional legal framework must be brought in line with federal legislation, which, in turn, will receive serious development, including the systematization of legislation. "

Innovative entrepreneurship is carried out in two forms: in the form of individual entrepreneurship and by creating a legal entity. In the case of individual entrepreneurship, we are talking about individuals engaged in entrepreneurial activities in the scientific and technical sphere without forming a legal entity. In fact, this is the initial form of entrepreneurial activity. It is associated with the creation and use of innovations by individuals. The subjects of innovation in this case can be inventors, designers and other creative individuals who have created an innovative product. As individual entrepreneur in the innovation sphere, an individual who has received the right to use an industrial property object can act. However, the possibilities of an individual entrepreneur in creating and using an innovative product are always limited.

The leading subjects of innovative activity are legal entities. These, regardless of the form of ownership, include research and design bureaus, enterprises and organizations of various sectors of the economy, and higher educational institutions. Organizational and legal forms of innovation activity can be state and municipal unitary enterprises, institutions, among which scientific organizations stand out in terms of the subject of innovation activity. According to the functions performed in the process of innovative activity, subjects can act as developers (executors), customers, manufacturers of new products, consumers of innovative products. Thus, innovative organizations include research organizations and research centers that carry out fundamental and applied research; design organizations and specialized design bureaus carrying out design developments and projects; design and technological organizations that develop and manufacture technological systems for the production of goods; innovative enterprises (companies, firms) specializing in the materialization of R&D results.

Successful innovation activity should be ensured by close interaction of industrial enterprises with research organizations. However, the mechanism of such interaction in the process of implementing the economic reform in Russia was destroyed. Gribov VD, Nikitina L P Innovation management Study guide M-2013

In fact, the infrastructure of scientific and technical activities is being re-created in industry. High-tech firms are emerging, capable of investing heavily in new technologies. They arise and develop, first of all, within the framework of associations of entrepreneurial organizations: concerns, holdings, financial and industrial groups and other associations of legal entities. Participation as a subject in innovative activity does not require the acquisition of the corresponding status. The criterion for classifying a person as a subject of innovative activity is the very fact of his participation in this activity. Currently, obtaining benefits requires an indication in the organization's charter of the scientific and technical nature of activities and accreditation, while scientific and technical products must account for at least 70 percent of the products produced by the organization. As a result of innovative activity, an innovative product arises - the result of intellectual work. In the process of its creation and assignment, a system of property relations for this product is formed. Ownership of an innovative product is associated with the exclusive right to use the results of innovative activities. V market economy Intellectual property rights act as a commodity along with knowledge and technology. The objects that make up an innovative product represent the most varied forms of innovation. The most important object of innovative entrepreneurship is intellectual property, and first of all industrial intellectual property (discoveries, inventions, rationalization proposals, know-how, trademarks, new documents describing technological, production, management processes).

In accordance with the Civil Code of the Russian Federation (part 4), the results of intellectual activity (intellectual property) are: works of science, literature and art; programs for electronic computers; Database; execution; phonograms; broadcast messages; inventions, utility models; breeding achievements; topology of integrated circuits; production secrets (know-how); trade names; trademarks and service marks; appellations of origin of goods; commercial designations Intellectual property is protected by law. Civil Code of the Russian Federation (part 4) article 1225

The author of a result of intellectual activity is a citizen whose creative work has created such a result. Intellectual rights to works of science, literature and art are copyrights. The author of a work has the following rights: exclusive right to a work; the right of authorship; the right of the author to a name; the right to the inviolability of the work; the right to publish the work; Civil Code of the Russian Federation (part 4) article 1228-1255

Exclusive right to an invention, utility model or an industrial design shall be recognized and protected subject to state registration of the corresponding invention, utility model or industrial design, on the basis of which the federal executive body for intellectual property issues a patent for an invention, utility model or industrial design.

The protection of intellectual rights to an invention, utility model or industrial design is granted on the basis of a patent. The right to obtain a patent for an invention, utility model or industrial design initially belongs to the author of the invention, utility model or industrial design. The patent holder has the exclusive right to use the invention, utility model or industrial design. sample. Civil Code of the Russian Federation (part 4) articles 1353,1357,1358

For a trademark, that is, for a designation that serves to individualize the goods of legal entities or individual entrepreneurs, an exclusive right is recognized, certified by a certificate for a trademark. registered verbal, pictorial, volumetric and other designations or combinations thereof. A trademark can be registered in any color or combination of colors. Civil Code of the Russian Federation (part 4) articles 1477,1478,1482

Innovative development means a constant expansion of the list of innovative products, due to the emergence of new scientific, technical, production, managerial and commercial knowledge, industrial or laboratory processes of a new nature, new information processing systems, new programs. Not all objects of ownership of the results of innovation activities enjoy direct legal protection. The protection of know-how is not regulated by legislative acts, although the know-how may contain very important scientific and technical information.

The state is an indispensable participant in the innovation process,

performing one of the most important, most responsible functions requiring high professionalism, strategic thinking and efforts on the part of state leaders. State innovation policy is an integral part of socio-economic policy;

should be aimed at increasing the country's gross domestic product by mastering fundamentally new types of products and technologies, expanding sales markets for goods, works and services produced in Russia. It presupposes the displacement of outdated technologies, an increase in the competitiveness of products. Interaction of commercial forms of science and production should receive wide development.

The main directions of the state innovation policy are:

State support and incentives for investors in science-intensive, high-tech industries. This can be done by combining efforts on the part of the state and private investors,

interaction with countries of near and far abroad. Such cooperation can be stimulated by introducing certain tax incentives regarding funds

financing innovative activities, government guarantees and loans;

  • - creation of a mechanism for foreign economic support to create conditions for joint activities of domestic and foreign organizations for the production of domestic science-intensive products, taking into account their further sale on the foreign market;
  • - planning in the budgets of different levels of direct public investment for innovative programs and projects with government priorities;
  • - development of a leasing system to attract high-tech equipment;
  • - stimulating the participation of innovative enterprises in international competitions.

Innovation policy is closely related to scientific and scientific and technical policy, including state regulation of science and scientific and technological development. Goncharenko L P Investment and Innovation Management M. 2014

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

  • - financing of research, development and technological work related to innovation;
  • - financing of innovative programs and projects that ensure the innovative activities of events, as well as the activities of the subjects of the infrastructure of innovation;
  • - financing of patenting abroad inventions and industrial designs that are part of exported or prepared for exporting domestic products;
  • - investing in the creation and development of innovation infrastructure entities;
  • -placing a state order for the purchase of products created as a result of innovative activities;
  • -provision of subsidies for the implementation of individual innovative projects and supporting activities;
  • - surety to Russian and foreign creditors and investors for the obligations of the subjects of innovation activity and the subjects of the infrastructure of innovation activity;
  • -tariff and non-tariff regulation of the competitiveness of high-tech products of Russian manufacturers in relation to similar products of foreign manufacturers, production, which is supported by the respective states;
  • - granting benefits to the subjects of innovation activity and the subjects of the infrastructure of innovation activity on taxes, duties,

fees and other payments to the budget;

Granting the right to use state-owned property, including intellectual property.

The implementation of the main goals and objectives of the state innovation policy is carried out by regulating the activities of the subjects

innovative activity. At the same time, the state guarantees support, first of all, priority innovation programs and projects, the creation and development of infrastructure for innovation activities, the protection of intellectual property, protection from unfair competition and monopoly, freedom of access to information on the priorities of the state innovation policy,

attraction on a competitive basis to the implementation of innovative programs and projects of public organizations, the development of small business in research and innovation spheres. Goncharenko L P Investment and Innovation Management M. 2014

INTRODUCTION

CONCEPTS OF INNOVATION AND INTELLECTUAL PROPERTY

1 Basic concepts of innovation

2 Essence and types of innovations

1.3 Patent, trademark, know-how, industrial designs, work license, invention

2. LEGAL REGULATION OF INOVATIVE PROPERTY IN RUSSIA

2.1. Features of innovative activity in Russia

2.2 Normative acts regulation of innovation in Russia

3. STATE REGULATION OF INNOVATIVE ACTIVITIES ON THE EXAMPLE OF OJSC AvtoVAZ

3.1 Regulation of innovation at the organizational level

3.2 State support for innovative activities of OJSC "AvtoVAZ"

CONCLUSION

INTRODUCTION

One of the most difficult and urgent tasks facing Russia at the present time is the transition of the economy to an innovative path of development, overcoming the country's technological backwardness. The development of an efficient economy in modern conditions can be carried out subject to increased competitiveness manufacturing enterprises based on high technologies. It is necessary to create a single business environment through industrial and innovative integration with large enterprises, corporations, design and research institutions and with the support of the state.

The purpose of this work is to study the role of entrepreneurship and innovation in the development of the Russian economy.

The object of the research is innovation and entrepreneurship, and the subject is the set of economic relations arising as a result of the innovation process.

Within the framework of the set goal, the following tasks were set and solved:

consider the role of innovation in the development of entrepreneurship;

to study the theoretical foundations of entrepreneurship and its role in the development of an innovative economy;

analyze the relationship between the development of entrepreneurship and innovation, their role in the development of the Russian economy.

In a market economy, the main driving force behind economic growth is innovation, introduced both in production and in operation and consumption. With their help, the volumes of production of products, works, services and their variety are constantly increasing. At the same time, a huge amount of primary resources and energy is used, the negative impact of modern production and consumption on the environment is growing, and the costs of utilization of industries that have completed their life cycle are increasing. Technologies of new generations are focused on building up their progressive advantages and keeping the influence of negative factors of socio-economic development within the prescribed limits.

The value of an innovative approach in improving efficiency social activities many domestic and foreign economists emphasize - after all, it is known that the share of new and improved products and technologies in the leading countries of the world accounts for 70 to 85% of the growth in gross domestic product (GDP).

In the context of the spread of globalization processes, the position of each individual enterprise increasingly depends on a quality that is difficult to define and even more difficult to ensure, called competitiveness. At the same time, among the factors that determine competitiveness, more and more importance is attached to the quality of innovation activity. At the macro level, innovations provide not only an increase in GDP, but also its qualitative, progressive change. There is no doubt that economic growth in the Russian Federation largely depends on the intensification of investment activities in the field of new technologies and the development of a mechanism for its implementation.

The next stage in the development of the world economy is due to radical changes associated with the large-scale application of innovations in the field of production technologies. World development has passed into the post-industrial, information age. The driving force in this is the innovative nature, based on scientific achievements, rapid assimilation of new technologies. In the general system of economic relations, innovation activity has a key place, since its final results (increased production efficiency, growth in the volume of high-tech products) determine the country's economic power in modern conditions.

CONCEPTS OF INNOVATION AND INTELLECTUAL PROPERTY

1.1 Basic concepts of innovation

Innovative activity is based on previously obtained scientific achievements and is aimed at the practical (commercial) implementation of the results of these achievements, which are someone's intellectual property. Therefore, the formation of the market for scientific and technical products, which is always based on new knowledge and new achievements, requires careful attention to the protection of property rights and the skillful use of various forms of protection of these rights provided by Russian and international legislation.

Intellectual property (IP) is a collective concept that means a set of exclusive rights to the results of creative activity in any area. After registration of these rights, objects of intellectual property arise that can be legally used in commercial turnover.

Intellectual property protection is a formalized confirmation of the authors' rights to a basic solution underlying the practical implementation of an innovation, i.e. recognition of the product of their intellectual work as belonging to them (authors) in whole or in part.

The first definition of IP was given in the Convention establishing the World Intellectual Property Organization (WIPO), to which the Russian Federation is a party. The second article of the Convention states that intellectual property includes rights to protection against unfair competition, as well as other rights related to intellectual activity in the industrial, scientific, literary and artistic fields are divided into:

literary, artistic and scientific works;

performing activities of artists, sound recording, radio and television programs;

inventions in all areas of human activity;

scientific discoveries;

industrial designs;

trademarks, service marks, trade names and trade names.

Intellectual property has many characteristics related to material and personal property. For example, like any other type of property, intellectual property is a property and as such is subject to sale and purchase, lease, exchange for other property or gratuitous transfer. In addition, the owner of intellectual property has the right to prevent its unauthorized use or sale. However, the most significant difference between intellectual property and other forms of property is that intellectual property is intangible, i.e. cannot be determined in terms of its physical parameters. In order to protect it, it is necessary to express it in some comprehensible way.

1.2 Essence and types of innovations

With the emergence of expanded reproduction, economic growth tendencies have stabilized, and an ever-growing need for improvements has arisen, both in production and outside the production process. The improvement processes were called innovation processes and then innovation processes.

The term "innovation" comes from the Latin word "inovatis" (in - in, novus - new) and translated means "update, novelty, change." In economics, the concept of "innovation" was introduced into scientific circulation relatively recently.

So, back in the 30s, the Austrian scientist J. Schumpeter introduced the concept of "innovation" - as changes in order to introduce and use new types of consumer goods, new production and transport vehicles, markets and forms of organization in industry.

In a concise manager's vocabulary, innovation is characterized as:

) investment in the economy, ensuring the change of generations of technology and technology;

) new technique, technology, which is the result of scientific and technological progress.

The concept is a little more complicated here: investment is an investment, and new equipment, technology, which are the result of scientific and technical developments, is an innovation.

A much deeper concept of the essence of innovation was proposed by the authors of the reference publication REA im. G.V. Plekhanov, where it is characterized as the result of creative activity aimed at the development, creation and distribution of new types of products, the introduction of new organizational forms, etc.

An extensive image of terms taken from various sources is given by R.A. Fatkhutdinov, who, in particular, defines "innovation" - the formalized result of research and development in any field of activity, and "innovation" - the end result of the introduction of innovation in order to change the object of management and obtain economic, social, environmental and (or) other kinds of effect.

Innovation refers to all changes that were first applied in an enterprise and bring it specific economic and / or social benefits. Therefore, innovation is understood not only the introduction of a new product into the market, but also a number of other innovations:

New or improved types of products (product innovations);

New or improved services (service innovations);

New or improved production processes and technology (process and technological innovation);

Changed social relations at the enterprise (personnel innovation);

New or improved production systems.

These types of innovations are intertwined in the practice of the enterprise.

In the context of modern technologies, technical, economic, organizational and social change in production processes are generally not separable from each other.

Renewal processes are related to market relations. The bulk of innovations are implemented in a market economy by entrepreneurial structures as a means of solving production and commercial problems, as the most important factor in ensuring the stability of their functioning, economic growth and competitiveness. Innovation is therefore market oriented, customer or need oriented.

Innovation is a very complex, multifaceted problem, affecting the entire range of relations of research, production, sales. Management is of paramount importance in increasing the efficiency of innovation.

Many foreign and Russian researchers agree that the emergence of innovation has two origins:

) market demand, that is, the existing demand for a certain product (product, service). In other words, it is a response to market needs or a marketing option. It can also be called evolutionary. Evolutionary includes various changes in the products available on the market (goods, services). For example, changes leading to a reduction in production costs or giving a more "marketable" type of product.

) "Invention", that is, the intellectual activity of a person to create a new product aimed at meeting the demand that is absent on the market, but may appear with the appearance of this new product. That is, in fact, this is the creation of a new market. This is a radical, revolutionary path. Evolution allows you to maximize the potential inherent in the idea of ​​an existing product and prepare the conditions for the transition to new ideas. Therefore, society needs a combination of marketing (evolutionary) and inventive (revolutionary) directions for sustainable and dynamic development.

The following features are decisive for innovation:

They are always associated with the economic (practical) use of original solutions. This is how they differ from technical inventions;

Provide specific economic and / or social benefits for the user. This benefit determines the penetration and diffusion of innovation in the market;

Indicate the first use of an innovation in an enterprise, regardless of whether it has been applied elsewhere. In other words, from the point of view of an individual company, even imitation can have the character of innovation;

Needs creativity and risks. Innovation cannot be created and implemented in the course of routine processes, but requires from all participants (managers and employees) a clear understanding of the need for them and creativity.

In essence, in the circulation of the means of production, innovations lead to intellectualization, mechanization and automation of production through the development and implementation of new machines and installations, with the help of which all elements of productive forces, technologies, organization and management of production, labor products, develop needs and processes of consumption. , use and accumulation to ensure expanded reproduction.

All of the above together leads to an increase in the efficiency of the "research-development-production-consumption" cycle through separation, cooperation and concentration, allowing intellectualization, mechanization and automation of labor and labor processes.

So in a textbook for universities, innovations are classified depending on technological parameters, the type of novelty for the market, place in the enterprise system and the depth of the changes introduced. Moreover, technological parameters mean the division of innovations into product and process innovations.

According to the type of novelty for the market, innovations are divided into:

New for the industry in the country;

New for the given enterprise (group of enterprises).

In place in technological system enterprises highlight innovations:

At the entrance to the reproductive processes of the enterprise (changes in the selection and use of raw materials, materials, machinery and equipment, information);

Output (products, services, technologies, information);

Innovation of the system structure of the enterprise (management, production, technological).

Depending on the depth of the changes made, different authors rightly highlight innovations:

Radical (basic);

Improving;

Modification (partial).

The original classification is A.I. Appropriate, which uses prevalence, place in the production cycle, continuity, coverage of the expected share and the degree of novelty as its characteristics.

In terms of prevalence, single innovations are distinguished, which, being original, can be used only in local conditions and once, and diffuse, which can be applied in various industries and combinations.

In place in the production cycle, innovations can be raw materials (at the entrance to the enterprise technological process system) and product innovations (at the exit from the production cycle).

In terms of continuity, innovations are divided into replacing something, canceling (that is, used instead of the outdated one), returnable on a new basis, opening up new opportunities and retreating.

Even more complete is the classification of innovations and innovation processes by L.N. Ogolevoy. This Ogolev scheme considers innovation activity as a purposeful system of measures for the development, implementation, development, production, diffusion of innovations by stages of the life cycle, and innovations are classified according to the following criteria: subject-content, level of development and distribution, areas of development and application, novelty, innovative potential, purpose and factors of social production.

R.A. Fatkhutdinov, trying to deepen the classification features, arranges them in a strict sequence and codifies them for subsequent use in a computer system.

Thus, having considered the attempts of various scientific schools under the guidance of leading scientists to classify innovations and innovative processes, we can conclude that they all made a certain contribution to the general system of characteristics of innovations and innovative processes and can be used to develop a common national system. And the application of this system will contribute to the diversity of innovation and increase its efficiency, which, in turn, will ensure the growth of the national economy.

The importance of innovation is significant, and, undoubtedly, innovation requires regulation by the state. We will try to reveal this in the next chapter.

1.3 Patent, trademark, know-how, industrial designs, work license, invention

Industrial property objects:

· Inventions;

· Utility models;

· Industrial designs;

· Trademarks (service marks);

· Know-how.

An invention is the result of scientific research and development, production activity, embodying a new technical solution to a problem with significant differences in any area of ​​the economy. The objects of inventions are new devices, methods, substances, strains of microorganisms, selection achievements, as well as the use of previously known devices, methods, substances, strains for a new purpose.

A useful model is the constructive implementation of means of production and consumer goods, as well as their constituent parts.

An industrial design is a duly registered new artistic design (design) solution for the appearance of a product, which reflects the unity of its technical, functional and aesthetic properties.

A trademark is an originally designed graphic image, a combination of numbers, letters or words, etc., intended to distinguish goods and services of one manufacturer from similar goods and services of other manufacturers.

Know-how - not having a title of protection and not possessing an inventive step, fully or partially confidential knowledge, experience, skills, including information of a technical, economic, managerial, financial or other nature, the use of which provides certain advantages and commercial benefits to the person who received them.

Know-how is understood as secret, non-patented technological knowledge and processes, practical experience, including the methods, methods and skills necessary for the design, calculations, construction and production of any products, research, development and other work; compositions and recipes of materials, substances, alloys and others; methods and methods of treatment; methods and methods of mining; specifications, formulas and recipes; documentation, production organization diagrams, experience in the field of design, marketing, management, economics and finance and other information not available to the general public.

Procedure legal protection products of innovation based on the provision of a title of protection is called patenting.

In accordance with Russian patent law, the rights to inventions and industrial designs are confirmed by a patent, and by a certificate to utility models and trademarks. The title of protection (patent, certificate) certifies the priority, authorship and exclusive rights of the patent owner. The main purpose of a title of protection is to provide the patentee with exclusive ownership rights to the protected object, i.e. another person can use the protected subject matter of industrial property for the purpose of making a profit only with the consent of the patent holder.

In accordance with the law, the signs of patentability are determined.

For an invention, the conditions of patentability are novelty, inventive step and industrial applicability. An invention is recognized as new if it is unknown to the state of the art achieved as of the priority date. The term of a patent for an invention is 20 years (from the date of filing an application with the Patent Office).

The condition for the patentability of an industrial design is novelty, originality and industrial applicability. The period of validity of a patent for an industrial design is 10 years (can be extended for 5 years).

For a utility model, the condition for patentability is novelty and industrial applicability. A utility model certificate is valid for 5 years, renewable for 3 years.

The right to use a trademark is obtained through its registration by the Patent Office in the State Register of Trademarks and Service Marks of the Russian Federation. A trademark, other information related to the registration of a trademark, as well as subsequent changes to this information are entered into the register. The validity period of a trademark certificate is 10 years, an additional extension for 10 years.

Licensing is one of the main forms of technology trade, including transactions with patents, licenses, know-how, etc.

A license is a permission for individuals or organizations to use a patent protected invention, technical knowledge, technological and design secrets of production, a trademark, etc. The grant of a license constitutes a commercial transaction and is the subject of a sale and purchase agreement, according to which the owner of the patent (licensor ) issues to its counterparty (licensee) a license to use, within certain limits, its rights to patents, know-how, trademarks, etc.

Licensing is carried out by the acceptance of a license agreement by the interested parties, in accordance with which the owner of the invention, technological knowledge, experience and production secrets issues a license to his counterparty to use intellectual property. The agreement defines the production area and territorial boundaries of the use of the subject matter of the license.

The license agreement may provide for the complex transfer of several patents and associated know-how. In this case, the license agreement, as a rule, provides for the provision by the licensor of a complex of related engineering (engineering and consulting) services, including design, organization of licensed production, know-how, commissioning, training, etc.

Licensing agreements are divided into independent ones, which stipulate that technology or technological knowledge is transferred regardless of the place and conditions of their upcoming use, and accompanying ones, when, simultaneously with the transfer of the license, a contract is concluded for the construction, supply of equipment and components or the provision of engineering services.

The remuneration to the seller (licensor) for granting the right to the buyer (licensee) to use the subject matter of the license agreement is carried out through license payments, which can be in the form of periodic deductions from the buyer's income during the period of the agreement or a lump sum, established in advance on the basis of expert assessments.

Periodic deductions (royalties) can be defined as the payment of a percentage of turnover, the value of net sales of licensed products, or set per unit of output. Lump-sum payments are one-time or phased payments of a fixed amount of remuneration for license agreement... Various combinations of the above forms of license fees are possible. Licenses can be patent and non-patent.

A patent license is a license to transfer the right to use a patent without the corresponding know-how. With investment cooperation, the sale of new equipment and technology, licenses for the use of know-how without patents for inventions, called non-patent licenses (know-how agreements), are becoming more widespread.

A simple license gives the licensee the right to use the acquired license within the boundaries established by the agreement, and the licensor reserves the right to use the license in the same territory and issue it to any interested parties.

An exclusive license grants the licensee a monopoly right to use the object of the agreement, and the licensor in this case loses the right to independently use the license or sell it on the agreed territory. A full license grants the licensee the exclusive right to use the patent during the term of the agreement and the licensor's refusal to independently use the subject matter of the license during this period.

LEGAL REGULATION OF INOVATIVE PROPERTY IN RUSSIA

2.1 Features of innovation in Russia

innovative commodity regulation

State regulation of the economy and innovation processes, as noted by many scientists, is one of the main conditions for transferring the functioning of the economy to market relations. At the stage of the transitional economy, the role of the state as the main participant and business partner in the development of the innovation sector is strategic.

At present, the state in our country is mainly responsible only for the block of fundamental research, which can lead to an increase in scientific potential, which will be used in countries with a high price of intellectual resources. As a result, Russia may very soon turn into a supplier of "intellectual raw materials" to economically developed countries.

One of the most pressing problems of the Russian economy today is increasing the competitiveness of domestic goods, works and services. And in this, the primary role is played by the activation of innovative activity. In these conditions, the state must take measures aimed at a significant revitalization of innovation.

The main functions of state regulation of the innovation sphere are:

Accumulation of funds for research and innovation;

Coordination of innovation activities;

Stimulating innovation, competition in this area, insurance of innovative risks, the introduction of state sanctions for the release of obsolete products;

Creation of a legal framework for innovation processes, especially a system for protecting the copyright of innovators and protecting intellectual property;

Staffing for innovative activities;

Formation of scientific and innovative infrastructure;

Institutional support of innovation processes in the public sector;

Ensuring the social and environmental focus of innovation;

Raising the social status of innovative activity;

Regional regulation of innovation processes;

Regulation of international aspects of innovation processes.

To the forms of state support for scientific and innovative activities B.A. Reisberg attributes the following:

Direct financing;

Providing interest-free bank loans to individual inventors and small innovation enterprises;

Reducing state patent fees for individual inventors;

Exercise of the right to accelerated depreciation of equipment;

Creation of a network of technopolises, technoparks, etc.

The main directions of state support for innovation policy are as follows:

Promotion of innovative activity, ensuring the growth of the competitiveness of domestic products on the basis of the development of scientific and technological achievements and the renewal of production;

Focus on comprehensive support for basic and improving innovations that form the basis of the modern technological order;

Combination of state regulation of innovation activity with the effective functioning of a competitive market innovation mechanism;

Assistance in the development of innovative activities in the regions of Russia, interregional and international technology transfer, international investment cooperation, protection of the interests of national innovative entrepreneurship.

The central place in the system of direct state regulation is occupied by the financing of R&D and innovation projects from budgetary funds. State allocations and subsidies can be provided to the state and non-state sectors for their own innovation purposes or to provide an innovative component of multi-purpose investments. In order to diversify the state's innovative investments, it is possible to create specialized state holding and innovative companies. Government contracts for R&D and government orders for innovative products. The efficiency of innovation processes increases with the use of competitive mechanisms in the distribution of budget funds.

No one has yet succeeded in creating serious science and advanced technology without government support and large-scale budget expenditures. These costs will pay off many times in the future and, ultimately, they will predetermine the success of the social and economic transformations planned in Russia. A significant step in this direction is expected to be made in 2006. - almost 72.5 billion rubles are allocated for science, which is 27% more than in 2008. The Russian Academy of Sciences will receive 25.3 billion rubles from them. This amount will exceed the 2008 level. more than 6 billion rubles. The share of budgetary expenditures will be 52% in 2006, and by 2008 will rise to 58%. Priority is given to basic research.

State support for the innovation activity of the private sector can be carried out on mutually beneficial terms and in cases of development by the private sector of scientific and technical results that are important for the state. The situation is more complicated with innovations created at the expense of the budget. First of all, these are technologies necessary to satisfy public interests and ensure national security, national defense, environmental protection, etc., in the development of which the private sector, as a rule, does not invest. In this regard, the problem of industrial development of such innovations is extremely urgent for the state. When solving this problem, the state must skillfully use its inherent functions both as a political organization of power and as an economic entity. That is, state regulation of innovation should contain both direct (directive) and indirect (using economic levers and incentives) impact.

The main legal form of state regulation of innovation activity is legal acts. Unfortunately, innovation activity in Russia does not yet have proper legal regulation. There is still no single legislative act defining the concept, types of innovations, and the procedure for implementing innovative activities. In conditions when the activation and support of the state for innovation activities are becoming an urgent problem, such a normative act ( the federal law on innovation) is certainly necessary.

As you know, innovative activity includes two stages: the creation of innovations and the development of their production. The situation with the legal regulation of the first stage of innovation activity is more or less favorable. The legal basis for the innovation process is legislation in the field of intellectual property protection. At present, in connection with the upcoming accession of Russia to the WTO, corresponding amendments and additions have been made to the main normative acts in the field of intellectual property. Among them are the Patent Law of the Russian Federation, the laws "On trade marks, service marks and appellations of origin ”. Amendments and additions to the law "On Copyright and Related Rights" are under discussion in the State Duma.

As for the second stage of innovation, its legal regulation is carried out through the institutions of civil legislation. Relationships arising from the use of innovations in entrepreneurial activity are mediated by various agreements (licensing, assignment of exclusive rights (patents), trust management, contracts for the performance of design and refined work, for the performance of research and development work, etc. ), regulated by the Civil Code of the Russian Federation.

Considering the state regulation of innovative activity in Russia at the regional level, the following features can be distinguished:

16 subjects of the Russian Federation were identified that form, to one degree or another, legislation in the field of innovation and, accordingly, the bodies of state management of innovation activities in the territory;

The main goal of management in most cases is formulated as the commercialization of scientific knowledge and research results;

The main management and incentive mechanism is the state order for innovative products, financing from the budget for innovative projects, the development of infrastructure for innovative activities, the provision of tax incentives and other methods of indirect subsidies.

The organizational mechanism of state regulation of innovation activity ensures that the views of all directly or indirectly interested structures are taken into account and at the same time creates conditions for the coordinated adoption of measures to stimulate innovation. The subjects of innovation policy are public authorities (central and local), enterprises and organizations of the public sector, independent economic entities, public organizations, scientists and innovators themselves, mixed formations.

General issues of innovation policy are reflected in the decrees of the President of the Russian Federation. The Department of Science and Education of the Presidential Administration takes part in the preparation of these documents. In 1995. under the President, the Council for Science and Technology Policy has been established, which is an advisory body.

The legislative authorities of the Russian Federation - the State Duma and the Federation Council have the right to initiate laws in the field of scientific, technical and innovative activities. Both chambers have corresponding committees - the State Duma Committee on Education and Science and the Federation Council Committee on Science, Culture and Education.

The main body coordinating the activities of ministries and departments in the scientific, technical and innovation fields is the Government Commission on Science and Technology Policy.

The Ministry of Industry, Science and Technology of the Russian Federation is the central executive body that ensures the formation and practical implementation of state and scientific and technical policies, the implementation of measures to create and develop scientific and technical potential. The main tasks of the RF Ministry of Science are: organization of scientific and technical forecasting; selection and assessment of priority areas for the development of science and technology; development of state scientific and technical programs and projects; financing of civil R&D of national importance; creation and development of a favorable environment for scientific and innovative activities.

The Ministry of Economic Development and Trade of the Russian Federation, as part of the development of forms and methods of state influence on the economy, directly develops state innovation policy, determines priorities in the development of the national economy of the country and its regions, develops the main directions of investment policy, including measures to stimulate innovative activity.

The RF Ministry of Finance provides budget support for innovation policy and audits of the use of financial resources.

In general, we can say that the state acts not only as a partner with significant resources, but also as an organizer, regulator of the institutional framework of innovative interactions. And this makes it quite important in the organization of innovative activities. And in many respects the innovative activity of enterprises will depend on the quality of state regulation of the innovation sphere.

2.2 Normative acts of regulation of innovation activity in Russia

The transitional nature of the institutionalization of innovation in the Russian Federation determines the absence of a basic legislative act that regulates innovation in isolation, in contrast to the scientific and scientific and technical spheres, as well as activities for the creation of objects and the implementation of intellectual property rights. That is why there is a widespread position according to which the legal basis for innovation processes in the Russian Federation is the legislation on intellectual property.

The general legislative framework for the legal regulation of innovative activities includes: - the Constitution of the Russian Federation;

Civil Code of the Russian Federation;

The Criminal Code of the Russian Federation (in terms of criminal liability for violation of intellectual property rights);

Federal Law of August 23, 1996 No. 127-FZ<-О науке и государственной научно-технической политике»;

Federal Law No. 85-FZ of July 4, 1996 "On Participation in International Information Exchange";

Law of the Russian Federation of September 2 3, No. 35 20-1.< О товарных знаках, знаках обслуживания и наименованиях мест происхождения товаров» (в ред. от 24 декабря 2002 г.);

Federal Law of December 27, 2002 No. 184-FZ "On Technical Regulation"; - Patent Law of September 23, No. 3517-1 (as amended on February 7, 2003) "This and the following laws in the list are valid until the entry and force of January 1, 2008 of the IV part of the Civil Code of the Russian Federation .;

Law of the Russian Federation of September 23, 2002 No. 3523-1<О правовой охране программ для электронных вычислительных машин и баз данных»;

Law of the Russian Federation of September 23, 1992 No. 3526-1<-О правовой охране топологий интегральных микросхем» (в ред. от 9 июля 2002 г.);

But even the presence of this legislative framework does not diminish the validity of the conclusions of Yu.V. Yakovets that "the most important sphere of implementation of the state's strategic and innovative function remains practically outside the special state regulation, which is a brake on innovations, especially basic ones." The fragmentation of general legislative acts and their incompleteness determine the insufficient complexity of special acts.

The special legislative framework on innovation includes the following types of acts:

a) documents of a declarative nature (decrees, concepts, laws, regulations, agreements, etc.);

b) decrees and orders defining the functions of the executive authorities and apparatus in terms of innovation;

c) program documents, as well as documents defining the appearance and procedure for the formation of the support infrastructure, types of direct support for innovations, benefits and other support mechanisms. The documents of this group, in their content, cover such aspects as programs for the development and support of innovations, the formation of an infrastructure to support innovation;

d) instructions on the procedure for submitting statistical reports and other documents of a private nature.

The Federal Law "On Science and State Scientific and Technical Policy" does not contain a definition of innovative activity, although it is stated that "scientific and (or) scientific and technical products are a scientific and (or) scientific and technical result, including the result of intellectual activity. intended for implementation ". The sale of scientific and technical products means its involvement in commercial turnover and, thus, the receipt of entrepreneurial income, that is, the commercialization of innovations. The most important goal of state policy to involve the results of scientific and technical activities in the economic turnover is to control the scope of their use. This can be achieved by holding tenders for the transfer to enterprises of the rights to innovative results obtained at the expense of the federal budget, which should contribute to the development of the state's activities in the person of authorized bodies as a licensor.

The modern administrative reform has a number of features that are decisive for the development of the institutional and legal environment for innovation:

introduction of principles, models and methods of "new public management";

perception of business management techniques;

great focus on customers and service;

transfer of market mechanisms and competition to public administration. Of course, differences between countries should be taken into account in the first place, even before attempts to transfer the Anglo-American model of administrative reforms. That is why such an important role for the modern development of Russian innovations is played by the study of models that exist in developed countries and the determination of the boundaries of the acceptability of importing these ideas and institutions into Russia, especially in the field of using intellectual property.

Interstate legal regulation of innovations in the field of entrepreneurship in the space of the former USSR began to form after the Russian Federation in 1993-1995. concluded international bilateral agreements on cooperation in the field of industrial property protection with a number of CIS countries, initiated the creation of the Eurasian patent system and ratified the Eurasian Patent Convention. The international sources of legal regulation of innovation activities, which will apply to the Russian Federation in connection with its accession to the World Trade Organization, include the Agreement on Trade-related Aspects of Intellectual Property Rights (TRIPS), concluded in Marrakech April 15, 1994 TRIPS is the first multilateral treaty to regulate the protection and use of intellectual property from the perspective of international trade.

The very concept of "intellectual property" entered the international circulation not thanks to Art. 1 TRIPS, and earlier, in connection with the creation of the World Intellectual Property Organization, and disclosed in paragraph VIII of Art. 2 of the Convention of 14 July 1967 No.

In Art. 2 TRIPS establishes a general principle according to which such agreements in the field of intellectual property as:

Berne Convention of 1886 for the Protection of Literary and Artistic Works as amended in 1971;

1971 Rome Convention for the Protection of the Interests of Performers, Producers of Phonograms and Broadcasting Organizations;

1989 Washington Intellectual Property Treaty for Integrated Circuits The Russian Federation is a party to the agreements, treaty and conventions specified in Article 2 of TRIPS. In Russia, proposals were made or prepared to amend the legislation in accordance with TRIPS, which has already been reflected in the Civil Code of December 18, 2006. Thus, 2007-2008. are key to creating a coherent system of civil law regulation of innovative activities in the field of entrepreneurship in Russia.

Intellectual property legislation. It includes laws regulating the procedure for registration of rights and the legal regime of individual objects of intellectual property - inventions, utility models, industrial designs, non-traditional objects, means of individualization, objects of copyright. Also here we should mention the normative acts of the Patent Office governing the procedure for registering individual objects and some other issues.

This material is covered in more detail in the section of this textbook on the intellectual property of business entities.The norms of legislation on intellectual property regulate not only the legal regime of objects themselves and the procedure for registering rights to them, but also affect certain contractual forms of relationships between the subjects of innovation, which are not provided for by the Civil code, for example, licensing agreements, agreements on remuneration to the author of an invention, agreements on the assignment of industrial rights.

Civil Code of the Russian Federation. Of particular importance in this area are the norms of the Code concerning certain types of contracts - mainly contracts for the performance of research, development and technological work, contracts for the provision of paid services, and joint activities.

Normative acts aimed at providing state support and stimulating innovation. First of all, these include documents of a programmatic, declarative nature. So, on August 5, 2005, the Government of the Russian Federation approved the already mentioned Main directions of the policy of the Russian Federation in the field of development of the innovation system for the period up to 2010, which determined the goals, objectives of the state innovation policy, its main directions, mechanisms, measures of implementation. Also here we can mention the Decree of the President of the Russian Federation of July 22, 1998 No. 863 "On state policy to involve the results of scientific and technical activities and objects of intellectual property in the field of science and technology in the economic turnover."

The Decree declared the priority of state stimulation of the processes of creation, legal protection and use of the results of scientific and technical activities as the main direction of state policy on involving the results of scientific and technical activities and objects of intellectual property in the economic turnover.

There are a number of decrees of the Government of the Russian Federation on the approval of federal programs related to certain areas of innovation. These include: Resolutions of the Government of the Russian Federation: dated January 21, 2002, No. 65 "On the federal target program" Electronic Russia "(2002-2010)"; dated November 8, 2001 No. 779 "On the approval of the federal target program" National technological base "for 2002-2006"; of November 25, 1998 No. 1391 "On the federal target program" Medicine of high technologies ", etc.

The sources of this group include acts of individual regulation adopted by the Government of the Russian Federation, aimed at the formation of special funds to support innovative activities. These are Resolutions of the Government of the Russian Federation of February 3, 1994 No. 65 "On the Fund for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere"; of August 26, 1995 No. 827 "On the Federal Fund for Industrial Innovations"<#"798065.files/image001.jpg">

Figure 1 - Sales of passenger cars by segment in 2011-2013

Figure 2 - The main directions of R&D of JSC AvtoVAZ

Receiving net profit in 2011, exactly as in 2010, AvtoVAZ is obliged to discount interest-free loans from the state corporation Rostekhnologii, which during the crisis were received by the plant as subsidies from the state. According to estimates, AVTOVAZ received an income of 11.3 billion rubles from the discount. However, if we exclude the income from discounting the loan from Rostekhnologii and assume payment of market interest on loans, then, all other things being equal, AvtoVAZ would have received a net loss of more than 3 billion rubles.

Although, even against the background of government support in the form of subsidies, AvtoVAZ's indicators for 2011 are rather weak, since against the background of a growing market, the total profitability of sales was about 4%, while the total cost of production increased by $ 9.1 billion. rubles.

Prospects for AVTOVAZ and its subsidies until 2020

State support for car manufacturers at the expense of the budget until 2020 will be reduced from the planned from 60 billion to 45 billion rubles. At the same time, the amount of subsidies allocated in 2012 (3.9 billion rubles) was almost three times lower than the level agreed by the government in August 2012 (9.8 billion rubles).

Analysts condition the reduction of subsidies for AvtoVAZ due to the following factors:

the decrease in state support is due to the updating of those applications that automakers submit for subsidizing interest;

the debt burden of domestic automakers is still above the ceiling, however, the debt-to-income ratio allows companies to independently service these debts and invest in production. In this regard, subsidies are reduced;

At the end of the year, sales are growing. In 2013, it is expected that the level of sales will repeat the pre-crisis level, therefore, active stimulation of the industry is not required.

At the same time, Rostekhnologii assert that AvtoVAZ should continue to rely on state support.

Since 2008, the largest automotive company in Russia has been in a deep crisis, as evidenced by the company's financial statements.

Receiving net profit in 2011, exactly as in 2010, AvtoVAZ is obliged to discount interest-free loans from the state corporation Rostekhnologii, which during the crisis were received by the plant as subsidies from the state. According to estimates, AVTOVAZ received an income of 11.3 billion rubles from the discount.

State support for automakers at the expense of the budget until 2020 will be reduced from the planned from 60 billion to 45 billion rubles due to the following reasons: the decrease in state support is due to the updating of the applications submitted by automakers for subsidizing interest; the debt burden of domestic automakers is still above the ceiling, however, the debt-to-income ratio allows companies to independently service these debts and invest in production. In this regard, subsidies are reduced; by the end of the year, sales are growing. In 2013, it is expected that the level of sales will repeat the pre-crisis level, therefore, active stimulation of the industry is not required. At the same time, Rostekhnologii assert that AvtoVAZ should continue to rely on state support.

CONCLUSION

In the conclusion of the work, we can conclude that without legal regulation of innovation and government support, many enterprises could find themselves in a deplorable situation. And having examined the company AvtoVAZ, we were convinced of the importance of legal regulation of innovation.

In Russia, measures are being taken to regulate investment and innovation activities. The legal framework provides for various tax incentives to stimulate investment. This can be seen especially clearly in the regions, which are entitled to reduce tax rates. However, there are certain problems with attracting investments from a number of regions, since large investors consider the conditions offered by the regions unattractive.

It should be noted that innovation activity is strongly encouraged in Russia. Enterprises in the technical and innovation sphere have the right to receive tax benefits and exemption from the tax burden on certain types of taxes.

Consequently, the measures taken by the government of the Russian Federation and other state bodies are aimed at creating favorable conditions and supporting the enterprise in various fields of activity.

The transition of Russia to a market economy system was accompanied by the formation of a new model of the investment process based on a variety of forms of ownership, on a significant change in the legal regime of investments and the legal status of participants in investment activities. Decentralization of investment activity is being consistently carried out, the role of internal sources of accumulation of enterprises in the composition of investments is increasing. State control over the targeted spending of federal budget funds used as investments is strengthened.

A very significant deterrent is the imperfection of investment legislation.

To change the current situation, improve the investment climate, it is necessary to stabilize the economic and political situation, to adjust tax and customs policies, to reduce inflation, to improve the management of investment processes, and to radically improve the economic and legal conditions for investors.

Thus, in the course of her work, she studied the need and importance of state regulation of innovation, types, factors and tools, the main directions of the state's innovation policy.

The goal of state regulation of innovation activity is to create certain conditions that ensure the normal functioning of the economy as a whole and the stable participation of the country's entrepreneurs in the international division of labor and obtaining optimal benefits from this.

The task of state regulation of innovation is the regulation of international relations in the field of innovation.

Significance of state regulation:

development and improvement of legal and regulatory support for innovative activities;

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

LIST OF USED SOURCES

An innovative strategy for the socio-economic development of the city. SPb .: St. Petersburg. State University of Economics and Finance, 2010. - 198 p.

Kovalenko E., Zinchuk G. Regional Economy and Management: Textbook. - SPb .: Peter, 2011 .-- 288 p.

A.I. Kosolapov Taxes and taxation. I .: "Dashkov and Co", 2011. - p.872 .. Krupko S. Investment activity in the constituent entities of the Russian Federation // Economy and law. 2010.

L.E. Limonov Large city: territorial development regulation and investment strategies. - SPb .: Nauka, 2010 .-- 321 p.

Milyakov N.V. Taxes and Taxation: Textbook. - 4th ed., Peperab. and add. - M .: INFRA-M, 2010.

Monastyrsky V.V. Resource provision of the regional innovation process // Materials of the All-Russian scientific-practical. conference / Ed. M.B. Shchepakin. Krasnodar: Ed. KubGTU, 2011. - Part 2. - 328 p.

Taxes and Taxation of the Russian Federation / Ed. HE. Krasnoperova, -M, 2012, 543s.

Taxes and Taxation, 4th ed. / Ed. M.V. Romanovsky M.V. Vrublevskaya. - SPb .: Peter, 2011 .-- 576 p.

Taxes and taxation: Textbook. textbook for universities / Ed. prof. G.B. Polyaka, prof. A.N. Romanov. - M .: UNITI-DANA, 2008 .-- 399 p.

Taxes and taxation: Textbook / Chernik D.G. et al. - 2nd ed., Add. and revised - M .: INFRA-M, 2010 .-- 328 p.

Taxes and Taxation: Textbook. / Ed., I.G. Rusakova. - M .: Unity - 2011. - 502 p.

Platonova N.L. Legislative regulation of foreign investment in the Russian economy // Citizen and law. 2012.

Entrepreneurial (economic) law / Ed. O. M. Oleinik. M., 2010.

Entrepreneurial law (legal basis for entrepreneurial activity): Textbook for universities / Zhilinsky S.E. / Foreword by prof. V.F. Yakovleva. - 4th ed., Rev. and add. - M .: Publishing house NORMA, 2010.

Business law of the Russian Federation / Otv. ed. E.P. Gubin, P.G. Lakhno. - M .: lawyer, 2011.

A.P. Prigogine Modern sociology of organizations., 1995.

A.P. Prigogine Innovations: incentives and obstacles M. Lolita, liters, 1989.

Prigogine I.R. From being to what has arisen), Moscow, 1995 18. Business Law: Collection of Normative Acts / Compiled by I.V. Ershova.-M. Jurisprudence, 2000.

Entrepreneurial Law Textbook / Ed. N.M. Korshunov and N. D. Eriashvili M. : UNITY, 2003.

Podoprigora A.A. Legal regulation of scientific and technological progress. Kiev., 1981.

A.V. Rassudovsky The Right to Manage Scientific Organizations), Moscow: Nauka, 2010.

Regional Economics and Management: Textbook. SPb .: Peter, 2010 .-- 295 p.

Fatkhutdinov R.A. Innovation management: Textbook for universities. M .: Infra-M, 2010 .-- 356 p.

V. V. Khudoleev Taxes and taxation. M .: Infra-M - 2011.

Yutkina T.F. Taxes and taxation. - M .: INFRA-M, 2012.

26. Information about the company OJSC "AvtoVAZ" [Electronic resource] URL: htpp // www.avtovaz .ru