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Legal basis for the creation of small innovative enterprises by universities. Small innovative enterprise based on the university: from idea to business Mip has the right to be the host

In modern economic and legal literature, the definition of a small innovative enterprise at a university is not considered, because this area is still under development. Such terms as "small innovative enterprise", "entrepreneurial activity of the university", "innovative project", "small business" are widely used. For the purposes of practical application, it seems important to define the concept of "small innovative enterprise at the university". It reflects the essence of the creation and operation of various types of SIE at universities as innovative projects.

N.V. Atarschikova Atarschikova N.V. Commercialization of scientific and technical developments through small innovative enterprises at universities // Management of economic systems: electronic scientific journal. 2011. No. 5. indicates that the concept of "small innovative enterprise at a university" is the next stage in the development of all these terms and proposes to define the hierarchy of terminology. Thus, the concept of "small innovative enterprise at the university" includes the following components: a small enterprise, an innovative project and entrepreneurial activity of the university.

Based on the foregoing, a “small innovative enterprise at a university” is an enterprise that is established on the basis of a higher educational institution for the purpose of generating income and belongs to the category of small business according to the criteria defined by federal law.

The rules governing legal relations for the creation of small innovative enterprises at universities (hereinafter referred to as SIE) for the use of the results of intellectual activity (hereinafter referred to as RIA) by universities can be divided into the following types according to their content:

1. general rules of civil law, fixing

General provisions on exclusive rights;

Legal status of business companies;

The procedure for introducing the rights to use RIA in the authorized capital of business entities;

Legal status of budgetary institutions;

Evaluation of intellectual property rights.

2. special rules that establish the specifics of the legal regulation of the use of RIA by universities in the process of creating economic companies by budgetary scientific and educational institutions for the purpose of practical application (implementation) of the results of intellectual activity.

Special norms are contained in normative legal acts of various legal force.

The creation of budgetary scientific and educational institutions of business entities for the purpose of practical application (implementation) of RIA is provided for by Mr. N 217-FZ. In accordance with this law, budgetary scientific and educational institutions can create new societies, but cannot be included in existing ones.

Note that prior to this federal law, universities and research institutes could not introduce the results of their intellectual activity. It is also important that, according to the law, income from the activities of small and medium-sized innovative enterprises can only be directed to the legal protection of the results of intellectual activity, the payment of remuneration to their authors and to the implementation of the main activities of institutions - education and science.

SIE at universities can be created in the form of business companies. Business companies are recognized as commercial organizations with the authorized (share) capital divided into shares (contributions) of the founders (participants) (clause 1, article 66 of the Civil Code of the Russian Federation).

In accordance with paragraph 3 of Art. 66 of the Civil Code of the Russian Federation, business companies can be created in the form of a joint-stock company, a company with limited or additional liability.

The legal status of joint-stock companies is determined by Federal Law No. 208-FZ of December 26, 1995 “On Joint-Stock Companies” “Collected Legislation of the Russian Federation” of January 1, 1996, No. 1, Art. 1.. The procedure for the creation and operation of a limited liability company is enshrined in the Federal Law of February 8, 1998 N 14-FZ “On Limited Liability Companies” “Collected Legislation of the Russian Federation” of February 16, 1998, N 7, art. 785..

The general procedure for the formation of the authorized capital of newly established business entities is established by the Civil Code of the Russian Federation. Authorized capital - a set in monetary terms of contributions (shares, shares at par value) of the founders (participants) to the property of the organization during its creation to ensure activities in the amounts determined by the constituent documents. A contribution to the authorized capital of a company can be money, securities, and other things. The contribution of a company participant may also be property rights, in particular the right to use property (for example, a building) and other rights that have a monetary value. An object of intellectual property cannot be a contribution to the authorized capital. The right to use such an object can be recognized as a contribution.

The monetary value of things and property rights contributed to the authorized capital is made by the participants of the company by mutual agreement. The assessment of non-monetary contributions is approved by a unanimous decision of the general meeting.

The general valuation procedure is established by Federal Law No. 135-FZ of July 29, 1998 “On Valuation Activities in the Russian Federation”. Federal Law No. 135-FZ of July 29, 1998 “On Appraisal Activities in the Russian Federation” // SZ RF. 2008. N 48. Art. 5499.

The rights to the results of intellectual activity (hereinafter referred to as RIA) are mainly regulated by the norms of part four of the Civil Code of the Russian Federation, which contains section 7. “Rights to the results of intellectual activity and means of individualization”. Exceptions to this general rule are directly indicated in part four of the Civil Code of the Russian Federation.

In accordance with Article 1225 of the Civil Code of the Russian Federation and equivalent means of individualization of legal entities, goods, works, services and enterprises that are granted legal protection (intellectual property), are:

1) works of science, literature and art;

2) programs for electronic computers (computer programs);

3) databases;

4) performance;

5) phonograms;

6) communication on the air or by cable of radio or television programs (broadcasting of on-air or cable broadcasting organizations);

7) inventions;

8) utility models;

9) industrial designs;

10) selection achievements;

11) topology of integrated circuits;

12) production secrets (know-how);

13) trade names;

14) trademarks and service marks;

15) names of places of origin of goods;

16) commercial designations.

RIA recognizes intellectual property rights, which include an exclusive right, which is a property right, and in some cases provided for by the Civil Code of the Russian Federation, and personal non-property rights and other rights (the right to follow, the right to access, and others). Intellectual rights do not depend on the ownership of the material carrier (thing) in which the corresponding intellectual property is expressed.

The exclusive right to RIA created by creative work initially arises from its author. The author of RIA is a citizen whose creative work created such a result (Article 1228 of the Civil Code of the Russian Federation). This right may be transferred by the author to another person under an agreement, and may also be transferred to other persons on other grounds established by law. Citizens who did not make a personal creative contribution to the creation of such a result, including those who provided its author only technical, consulting, organizational or material assistance or assistance, or only contributed to the registration of rights to such a result or its use, as well as citizens who carried out control over the implementation of relevant work.

The author of RIA owns the right of authorship, and in some cases the right to a name and other personal non-property rights. The right of authorship, the right to a name and other personal non-property rights of the author are inalienable and non-transferable. Waiver of these rights is void.

A citizen or legal entity that has the exclusive right to RIA (right holder) has the right to use such a result or such means at its own discretion in any way that does not contradict the law, and may also dispose of the exclusive right to RIA. The right holder may, at his own discretion, allow or prohibit other persons from using the RIA. In this case, the absence of a prohibition is not considered consent (permission).

Other persons may not use the RIA without the consent of the right holder, except as provided for by the Civil Code of the Russian Federation. The use of RIA without the consent of the copyright holder is illegal and entails legal liability. The use of RIA by other persons without his consent is allowed in a number of cases and with the right holder retaining the right to remuneration.

Article 1229 of the Civil Code "Exclusive Right" contains the main provisions on the rights of the copyright holder. The right holder may, at his own discretion, allow or prohibit other persons from using the RIA. In this case, the absence of a prohibition is not considered consent (permission).

Income from the joint use of RIA is distributed equally among all right holders, unless otherwise provided by an agreement between them.

The term of validity of exclusive rights is defined in Article 1230 of the Civil Code of the Russian Federation.

The exclusive right to intellectual property may be transferred by the author to another person under a license agreement, and may also be transferred to other persons on other grounds established by law.

Under a license agreement, one party - the owner of the exclusive right to the result of intellectual activity or to a means of individualization (licensor) grants or undertakes to grant to the other party (licensee) the right to use such a result or such means within the limits provided for by the agreement (Article 1235 of the Civil Code of the Russian Federation). The licensee may use the RIA only within the limits of the rights that are expressly provided for in the license agreement. RIA that is not directly specified in the license agreement is not considered granted to the licensee.

Requirements for the content of the license agreement and the procedure for its execution are determined in accordance with Art. Art. 1235 - 1237 of the Civil Code of the Russian Federation.

The period for which the license agreement is concluded cannot exceed the period of validity of the exclusive right to RIA. If the term of its validity is not specified in the license agreement, the agreement is considered to be concluded for five years. In case of termination of the exclusive right, the license agreement is terminated.

As a rule, a license agreement is concluded in writing. If RIA is subject to state registration in accordance with the Civil Code of the Russian Federation, then the granting of the right to use such a result is also subject to state registration.

The Federal Executive Authority for Intellectual Property, which carries out the state registration of agreements on the disposal of the exclusive right to RIA, is the Federal Service for Intellectual Property, Patents and Trademarks.

The procedure for state registration of agreements on the disposal of exclusive rights is established by Decree of the Government of the Russian Federation of December 24, 2008 N 1020. "Collection of Legislation of the Russian Federation", January 12, 2009, N 2, Art. 225.

The Civil Code of the Russian Federation provides for two types of license agreements:

1. A simple (non-exclusive) license (granting the licensee the right to use RIA with the licensor retaining the right to issue licenses to other persons).

2. Exclusive license (granting the licensee the right to use RIA without retaining the licensor's right to issue licenses to other persons).

Unless otherwise provided by the license agreement, the license is assumed to be simple (non-exclusive).

The Civil Code contains rules on the execution of a license agreement. So, in accordance with Art. 1237 of the Civil Code of the Russian Federation, the licensee is obliged to submit to the licensor reports on the use of RIA, unless otherwise provided by the license agreement. If the contract does not contain conditions on the period and procedure for submitting reports, the licensee is obliged to submit such reports at the request of the licensor.

During the term of the license agreement, the licensor is obliged to refrain from any actions that could hinder the licensee from exercising the granted rights to use RIA.

If the use of RIA goes beyond the rights granted, this entails liability for violation of the exclusive right to RIA.

The general provisions on obligations (Articles 307-419 of the Civil Code of the Russian Federation) and on the contract (Articles 420-453 of the Civil Code of the Russian Federation) apply to agreements on the disposal of the exclusive right to RIA, including license agreements, unless otherwise established by the rules of Section 7 Civil Code of the Russian Federation.

To ensure the exercise of the right to establish business entities, Law 217-FZ initially introduced changes to the following legislative acts of the Russian Federation:

1. The Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses."

2. Federal Law No. 14-FZ of February 8, 1998 “On Limited Liability Companies”.

3. Federal Law No. 127-FZ of August 23, 1996 “On Science and State Scientific and Technical Policy”.

4. Federal Law No. 125-FZ of August 22, 1996 “On Higher and Postgraduate Vocational Education”. "Collection of Legislation of the Russian Federation" 1996, N 35, art. 4135.

5. Federal Law No. 7-FZ of January 12, 1996 “On Non-Commercial Organizations” and the Federal Law “On Autonomous Institutions”.

6. To the Civil Code of the Russian Federation.

The adoption of Law No. 217-FZ required amendments to the Civil Code of the Russian Federation in terms of regulating the legal status of state (municipal) institutions. Federal Law No. 83-FZ of May 8, 2010 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Improvement of the Legal Status of State (Municipal) Institutions” amended the Civil Code of the Russian Federation, which are aimed at eliminating obstacles for the use of RIA “Collection” by budgetary institutions legislation of the Russian Federation", 10.05.2010, N 19, art. 2291..

Clause 1 of Article 296 of the Civil Code of the Russian Federation is set out in a new wording: “1. An institution and a state-owned enterprise, to which property is assigned on the basis of the right of operational management, own, use this property within the limits established by law, in accordance with the goals of their activities, the purpose of this property, and, unless otherwise provided by law, dispose of this property with the consent of the owner of this property. property."

Article 298 of the Civil Code of the Russian Federation is also set out in a new wording, which provides that a budgetary institution, without the consent of the owner, is not entitled to dispose of especially valuable movable property assigned to it by the owner or acquired by a budgetary institution at the expense of funds allocated to it by the owner for the acquisition of such property, as well as real estate . The rest of the property that is under its right of operational management, the budgetary institution has the right to dispose of independently, unless otherwise provided by law. A budgetary institution has the right to carry out income-generating activities only insofar as it serves the achievement of the goals for which it was created, and corresponding to these goals, provided that such activities are indicated in its constituent documents. The income received from such activities and the property acquired at the expense of these incomes shall be placed at the independent disposal of a budgetary institution.

In order to implement Law N 217-FZ, the Ministry of Education and Science of the Russian Federation developed recommendations containing special norms that fixed the mechanism for the creation of budgetary scientific and educational institutions of business entities for the practical application (implementation) of RIA:

1. Letter of the Ministry of Education and Science of the Russian Federation N ВМ-788/04 of August 07, 2009 “On the implementation of the federal law of August 2, 2009 No. 217-ФЗ “On amendments to certain legislative acts of the Russian Federation on the creation of budgetary scientific and educational institutions of business companies for the purpose of practical application (implementation) of the results of intellectual activity.

2. Letter of the Ministry of Education and Science of the Russian Federation No. ВМ-790/04 of August 07, 2009 “On the implementation of the federal law of August 2, 2009 No. 217-FZ “On amendments to certain legislative acts of the Russian Federation on the creation of budgetary scientific and educational institutions of business entities for the purpose of practical application (implementation) of the results of intellectual activity”.

3. Letter of the Ministry of Education and Science of the Russian Federation N 20-1834 of December 3, 2009 "On the application (implementation) of the results of intellectual activity by budgetary scientific and educational institutions of higher professional education" (together with the "Methodological recommendations for the creation of budgetary scientific and educational institutions of higher professional education of economic companies for the purpose of practical application (implementation) of the results of intellectual activity" (hereinafter - Guidelines).

The Methodological Recommendations are aimed at the implementation of a unified organizational and methodological support for the activities of educational institutions subordinate to the Federal Agency for Education, when creating business entities in order to apply (implement) RIA and establish the procedure for:

Conducting an inventory of intellectual property assets created in the institution in the course of fulfillment of government contracts, agreements, at its own expense, as well as those acquired from third parties under agreements on the alienation of exclusive rights;

Definitions of the list of RIA, including the assessment of protectability, for practical application in the business entity created by the institution;

Making changes to the charter of the university planning the creation of a business entity;

Registration of the exclusive rights of the university to RIA;

Statement of intangible assets for budget accounting;

Monetary value of the right to use exclusive rights to RIA;

Choice of organizational and legal form, determination of the location and size of the authorized capital of a business entity and preparation of constituent documents for the establishment of a business entity for the purposes of practical application (implementation) of RIA;

State registration of a business company and notification of the Ministry of Education and Science of the Russian Federation about its creation;

Formation of the authorized capital of the created economic company;

Spending profits (dividends) received from the activities of a business entity.

The mechanism for creating business companies and accounting for RIA, created by the specified legislation, will be discussed further.

From a legal point of view, the creation of a small innovative enterprise is no different from the creation of any other commercial companies - trading, intermediary, manufacturing, etc. An entrepreneur who wants to create a small innovative enterprise must prepare the company's charter and, if he is not the sole owner of the company being created, the memorandum of association. Prepared documents must be submitted to the tax office, paying the appropriate fee and forming the authorized capital. If an entrepreneur does not have enough time or desire to prepare documents himself, then he can contact a law firm that prepares documents for registration and actually registers with tax and other state authorities. The cost of services of such organizations, as a rule, is acceptable for an entrepreneur opening his own business.

Any commercial enterprise, including an innovative company, from the moment of its inception, must conduct economic activities that generate income sufficient to at least cover the costs of organizing accounting at the enterprise, maintaining an office (if any), wages personnel (if any), payment of telephone bills, Internet costs, etc. In contrast to the business associated with the production of traditional products or the sale of a finished product, an R&D entrepreneur first needs to create a product - invent, prototype, test it, certify it, and only then begin mass production and sale on the market. Of course, the latter is true only if the entrepreneur intends to manufacture the products he has developed at all, and not to sell patents for the manufacture of a new product he has created or for the replication of a new service he has developed. In all cases, an entrepreneur who decides to innovate must understand that he must have the funds to maintain the company's activities before selling a newly created service or product on the market. In addition to funds for financing R&D to create a new product or service, such an entrepreneur must have a reserve to cover unplanned losses: delaying R&D, emergency situations, failure to obtain the required result, etc. (see chapter 9).

Thus, either an entrepreneur engaged in innovation must have another business, the income from which he can use to finance R&D in his innovative company. Or such an entrepreneur must have a reserve of funds sufficient to pay for all future costs of R&D and the commercialization of their results. Or he must win a grant to finance his company's R&D. It should be noted that it is advisable to engage in any traditional business and finance the initial stage of creating an innovative company from it only if at least two partners work in the business. One of the partners should devote most of his time to maintaining a traditional business that is currently profitable, and the second should concentrate on the development and development of an innovative product. Moreover, business partners should aim to "promotion" of an innovative company.

Currently, financial institutions are being created in Russia to finance the start of an innovative business from funds allocated as grants and targeted funding for R&D in small companies. However, the system of financing innovative projects in the country is just being formed, and so far few projects are actually financed under such a system. Therefore, when planning the business of a small innovative enterprise, it is better to rely on the fact that the initial stage of creating such a company will be implemented by the entrepreneur at his own expense. The prospect of obtaining external financing should be seen as an "added bonus" that improves the financial condition of the company.

Russian legislation provides for some benefits for innovative enterprises. Currently, the following documents have been sent to support innovative companies: the Law “On State Support for Small Business in the Russian Federation” dated June 14, 1995, which provides for the creation of a Small Business Support Fund; Decree of the Government of the Russian Federation of December 31, 1999; The Tax Code of the Russian Federation, Part II (2000), which provides for certain tax benefits when financing innovative activities of organizations. In addition, in some subjects of the Federation, documents are adopted at the local level aimed at creating favorable conditions for the development of small innovative entrepreneurship in the region. The regions of Russia with the most developed local legislation supporting the regional innovation process include Moscow, St. Petersburg and Yekaterinburg.

An important aspect of any business, and even more innovative, is marketing. For innovative companies focused on the creation of specific products and services for the market, properly organized marketing research is of paramount importance. Generally speaking, in a market economy, the ability to sell your product and knowledge of the market are often more valuable than well-executed scientific research. In practice, there are cases when the results of a promising scientific work did not enter the market, and a weaker development began to be replicated on a massive scale, bringing significant profit to its creators. The secret is simple - a more qualified management team, who knows the market well and is able to negotiate with the investor, was engaged in promoting such a development.

Since marketing research must be performed by an entrepreneur when opening an innovative company, and the market value of such services is very significant, the question of conducting them often becomes a “stumbling block” in creating a small business. If the entrepreneur's budget does not allow for the necessary research to be carried out in full, then so-called "guerrilla marketing" techniques can be used to obtain more or less reliable market data. As a rule, the accuracy of such forecasts is about 50-70%, which is quite acceptable for the stage of initiating a new innovative project.

The second way to reduce initial marketing costs is to hire a marketing specialist in an innovative company. This specialist should be well acquainted with the practice of marketing research to assess the market attractiveness of an innovative idea and organize their implementation in the company in the required volume. In addition, an entrepreneur creating a new innovative enterprise can receive the necessary assistance in conducting market research in a business incubator.

After the necessary information about the market is obtained, it is possible to approximately predict the volume of future production and the cost of products (services). The entrepreneur must carefully plan the economics of the future business, i.e. draw up a business plan.

Almost all students have been dreaming of launching their own startup since their college days, which will work no worse than Zuckerberg's or, at least, Durov's. Social networks, games, new services open here and there. Which way to go, what form of business to choose, how to develop at the most important initial stage and break less firewood? I'll tell you about one tested option.

In any business there is a stage of "individual entrepreneur", but there comes a time when you understand that there will be no further development without opening a legal entity. Solving organizational problems when opening can cover you so much that there may not be time and effort to develop the business idea itself. Help can come from a completely unexpected direction - contact the institute that you graduated from (or are finishing). 10 years ago, our team did just that, a laboratory of 30 meters became our first office, and employees began to teach at the Department of Information Technology. Since then, much water has flowed under the bridge and much has changed.

Over the past two years, the activity of Russian universities has sharply increased in the direction of creating economic companies together with business structures and individuals. One of the reasons for this was the entry into force of Federal Law N 217-FZ on August 15, 2009.

Business interest

Creating an innovative enterprise together with the university brings a number of great opportunities. On the one hand, the university is a monstrous, clumsy and extremely bureaucratic structure, in the best traditions of Soviet state institutions. On the other hand, it is an organization with a well-formed infrastructure, including hundreds of premises, thousands of pieces of equipment, LANs, power networks, etc. Even if you do not take into account the benefits of 217-FZ, cooperation with the university provides a number of advantages:
  • The university can offer the lease of premises on preferential terms,
  • The university can provide equipment,
  • the university has a legal department, accounting, marketing and other departments that you can contact for advice and assistance,
  • in the end, the university can assist with the registration of the society.
But perhaps the most important thing is that you can get access to state budget projects that can only be carried out by an enterprise with state participation. Such projects, often large ones, are essential for startups. No less interested in them and established business.
In addition, 217-FZ offers a number of advantages:
  • Firstly, it is preferential taxation. According to Federal Law N 310-FZ, companies established under 217-FZ can apply the Simplified Taxation System (STS). This means that the company does not have VAT (18%), the total rate on insurance premiums is only 14% (against 34 that apply to other organizations) and when choosing the object of taxation - “Income”, the tax rate will be 6%, which can be reduced until 3%.
  • Secondly, the law makes it possible to rent premises in your university or research institute without lengthy competitions.
Equally important, the law acts as a catalyst for the university, encouraging it to create joint ventures.

Our selfish interest

After reading the above information in the middle of 2011, we decided to open a joint venture for new business areas. Our aspirations were as follows (I will explain some):
  • Legalization of commercial activities at the university
    For a long time, our team "sat" on the squares of the department as a group of active teachers. Most of the questions arose from the commissions checking the activities of the department. Until recently, doing business within the walls of the alma mater was shameful.
  • Optimization of rental costs
  • Reducing the tax burden
    Payroll taxes are the most significant cost item for a company. The saved funds can be used at least for development or simply to increase the salaries themselves.
  • Access to university projects
  • Access to equipment
    The fact of not using expensive hardware and software purchased by educational institutions under various grants and targeted programs is frustrating. A small enterprise at a university needs it and can find the right use for it.
  • Opportunity to participate in state competitions and programs
    For example, before creating an enterprise with a university, we did not have access to the Ministry of Defense projects, did not work with many government departments, including the military-industrial complex. Now the situation is changing for the better. And, finally, we have the opportunity to participate in various regional and federal programs and competitions aimed at supporting innovative small businesses and subsidizing their expenses.

University interest

Do universities need it? Yes, it is, and there are several reasons. For starters - not the most positive, but typically Russian moment. The adoption of Federal Law No. 217 was accompanied by loud speeches by Dmitry Medvedev and Andrey Fursenko, who called on universities to create small innovative enterprises together. In Russia, the wishes of leaders are usually perceived as orders. Accordingly, Rosobrazovanie exerted some pressure on universities in this direction, requiring them to create companies. The situation was aggravated by the 83-FZ, according to which state institutions are now obliged to earn money and conduct commercial activities.
  • Universities got the opportunity to commercialize their scientific developments and attract extrabudgetary investments.
  • Universities can conduct custom R&D through small enterprises in order to use tax incentives and earmarking profits.
  • Through small enterprises, universities can purchase equipment and materials without lengthy competitive procedures.
  • A small business is a higher paying job than teaching for university staff and students.
  • Universities have extensive experience in participating in competitions, they know how to “knock out” projects. But, unfortunately, many universities lack project executors. Small enterprises, on the other hand, have the resources to carry out projects, and they could perfectly close this “hole”.
  • Finally, universities can use the activities of a small enterprise in the educational process. So, when teaching students, there are more practical exercises, more “examples from life”. On the basis of the enterprise, students can undergo internships, perform attestation work.
Thus, the interest of all parties is obvious. The solution is on the surface: to create a small innovative enterprise together with the university.

How to open a company?

The founders of a small innovative enterprise are 2 parties: the university and the business. The latter can be represented by two options:
  • Commercial company (legal entity)
  • Private founders (individuals)
Most of the small enterprises created at SPbGETU are established in the form: “university + individuals”. All of them are start-ups of employees and alumni. By the way, people who come "from the street" can also get a job to implement their ideas. For these purposes, St. Petersburg Electrotechnical University has a Youth Innovation Center. To receive an equipped workplace and the assistance of a business incubator, the applicant must submit his ideas and best practices. After passing the incubation period, any MIC participant can also organize a joint company with the university.

Having an established business (and for some political reasons), we became the founder of a small innovative enterprise as a legal entity.

Formation of a package of documents
Having familiarized ourselves with 217-FZ and other regulatory documents on the topic, with the support of two key persons (the head of the department and the vice-rector for scientific work), we began to prepare documents. Operational work was carried out with the head of the innovation department of the university, who oversaw the work on opening both ours and previously created companies. Having received from him a package of "blanks" of constituent documents, we edited them for our tasks and gave them to a third-party company for registration of an LLC.
Overview of required documents:
  • memo to the rector of the university with a request to consider the proposal of the department and the co-founder company on the creation of a limited liability company at SPbGETU - this is the very first document. On the basis of a memo, the rector submits this issue to a meeting of the Academic Council.
  • Enterprise presentation. It is necessary to make a presentation of the new enterprise at a meeting of the Academic Council. To do this, we have prepared a short, strict and nondescript presentation in the form of a university and an accompanying speech to it. The Academic Council of the university approves the proposal to create an enterprise.
  • Minutes of the meeting of the founders of the company. The document lists the resolutions of the founders on the essential aspects of the company, including the resolution to create a company, conclude an agreement on the establishment and agree on the charter of the company.
  • Agreement on the establishment of a company.
  • Charter of the society. A detailed description of all facets of society.
  • License agreement to transfer to the newly created company non-exclusive rights to use RIA.
What to pay attention to
  • According to 217-FZ, the share of the university in the authorized capital of the company must be more than 33.3%
  • The rights to the result of intellectual activity made by the university as a contribution to the authorized capital must necessarily belong to the university.
Choice of location (ex. legal address)
Given that in the future the company will be located on the territory of the university and will officially rent the premises, it is advisable to indicate the address of the university as the location of the company, as we did.
Taxation
When opening a company, it is necessary to immediately inform the tax office (in a separate application) about the type of taxation that will be used by the company (simplified simplified tax system or general tax system). Here it is necessary to consult with accountants - we recommend starting companies to choose a simplified one.
Bank account
It was necessary to provide notarized copies of the statutory documents of all founders. Institute documents can be obtained from the legal department or, as in our case, notarized copies can be made from the originals issued against receipt to an employee of the university. The difficulty was caused by the absence of a lease agreement for premises (there is such a requirement of the Central Bank of the Russian Federation to combat money laundering and terrorism). As a temporary solution to the issue, a letter of guarantee from the university on the provision of premises for rent helped. The fact of opening an account must be reported to the tax and funds, otherwise huge fines will follow.
Letter to CISN
The decision on the compliance of the established enterprise with the Federal Law 217-FZ is made by the Center for Research and Statistics of Science. Until the enterprise is included in the register of business entities established under 217-FZ, the company will not be able to enjoy the benefits and benefits prescribed by law. Therefore, a very important step will be the preparation and sending of a Letter of Notification to TsISN on the creation of a small business. Along with the letter, you need to send a pack of certified copies of constituent and some other documents. By the way, it is not necessary to certify them with a notary (so as not to waste money): copies of all constituent documents can be certified by the general director of the established society, and copies of documents related to the university are certified by the administration.
room
So that your company is not virtual and employees are not scattered around the department, you need to resolve the issue with the premises. Direct, but not the best option - to conclude a lease agreement with the university. By the way, the economic and administrative service of the university will not like it, because. you are eligible for benefits and they will not receive additional extrabudgetary funds. An option that will suit everyone is the creation of a specialized educational and scientific laboratory at the department. Cathedral premises are not included in the rental turnover, business executives have no complaints, and it is easier to negotiate with the department, partially closing the educational and scientific process, improving reporting, not to mention contract work.
The procedure for the formation of the laboratory in the documents: Memo on the creation of the educational and scientific laboratory of UNL → Agreement on cooperation → Order of the Rector → Regulations on UNL

Results in accordance with the tasks set

  • Commercial activity within the university is legalized by a joint LLC and a number of cooperation agreements.
  • Premises: gave away a 100-meter rented premises, received a 140-meter one in the form of UNL.
  • Reducing the tax burden
  • We have already received access to university projects: we have begun to develop a system for accounting and registration of scientific and innovative activities of the university. We will talk about it in detail in a separate post.
  • Access to equipment. We were lucky: the new UNL institute decided to equip the newest multimedia and server equipment, and we were responsible for the renovation of the premises.
  • Opportunities to participate in state competitions and programs are yet to come.
No matter how shortened, the article turned out to be large, and even more - left behind the scenes. So ask, I'll be happy to answer.

P.S. The new company was named URANSOFT

Thanks to staskin1 for help in preparing the article

24.02.2015 The authors:
Lyudmila Romanovich, director of the Innovation and Technology Center of the Belarusian State Technical University. V.G. Shukhova, Ph.D., Assoc.

Evgeniy Yevtushenko, Vice-Rector for Research, BSTU. V.G. Shukhova, Doctor of Technical Sciences, prof.
Alexander Dolbilov, ed. Collegium "World of Telecom"

Commercialization of scientific developments is an important and difficult task. Today, universities can successfully solve it by creating small innovative enterprises. What needs to be done at the R&D stage and the formation of an innovative project? Where can I find the necessary funding? How to create a successful innovative enterprise? What is needed for its development? In this article, we will share the successful experience of the scientific and innovative departments of the university complex of BSTU. V.G. Shukhov, which resulted in the creation of about 100 small innovative enterprises. The sequence of necessary actions is shown in the form of a chain of steps that must be carried out for the successful commercialization of your idea.

Today, most universities have a huge scientific and technical potential. Scientific schools, unique equipment and financial support from the state in the form of grants and competitions in various priority areas make it possible to successfully conduct research in fundamental and applied sciences. However, initially, an innovator should be focused not only on achieving a scientific and technical result, but also on receiving income from the results of his intellectual activity.

The task of the university is to create an environment, including teams and divisions, that will help achieve the goal - to find a potential customer, start using the development, find problems in the business and convey them to the scientist.

Thus, the key factor in the commercialization of the results of intellectual activity (RIA) created at universities is the creation of an efficient infrastructure and a favorable innovation climate. (Fig.1.)

Experience in creating small innovative enterprises with the participation of BSTU. V.G. Shukhov allows us to state that at each step of the innovator’s movement, the efficiency of the university’s innovation infrastructure plays a big role, the interaction of all its structural divisions with one goal - to support the innovator: to provide all the necessary information about possible financing, to assist in identifying and legally protecting the results obtained, and “launching” a small innovative enterprise.

An important component is also cooperation with representatives of the real sector of the region's economy. This allows:
find additional sources of funding and industrial experimental sites;
receive "feedback" on the problems and technological challenges that exist at the enterprises, which determine the direction of research of our university.
The process of research activity can be represented as a diagram in Fig.2.

Research work
Everything starts with science. How to find money for research? In the world of science, everything changes very quickly.
Funding for scientific projects can be provided from the following sources (Fig. 3):
State task of the Ministry of Education and Science of the Russian Federation (www.dusp.ru);
Grants of the President of the Russian Federation (www.extech.ru);
Government Decrees No. 220 (www.p220.ru);
Federal Target Programs (www.fcpir.ru);
International contracts; Business contracts for the implementation of research;
Russian Science Foundation (www.rscf.ru);
RFBR (www.rfbr.ru);
Russian Humanitarian Foundation (www.rfh.ru);
Government Decree No. 218 (www.p218.ru);
RFTR (www.rftr.ru) .

Identification of the results of intellectual activity
Identification of the results of intellectual activity, i.e. technical solutions capable of legal protection or having any commercial value, is carried out on the basis of the results of scientific research, taking into account information from patent and marketing research (Fig. 4).

Patent research is regulated by GOST R15.011-96. The main objectives of patent research are:
study of the RIA prior art;
analysis of the novelty of the studied technical solution;
study of trends in technical development in the study area;
study of RIA patent purity within the framework of the analyzed innovation project.
The main objectives of marketing research at this stage are:
identification and analysis of the main market requirements for innovative products and methods for their manufacture;
determination of sales markets for products using the analyzed technical solutions;
identification of the most active regions for conducting research in the analyzed area;
identifying the strongest and most significant competitors leading developments in the area under study;
analysis of scientific, technical and patent-licensing activities of leading firms - competitors.

The criteria determining the possibility of legal protection of the results of intellectual activity as objects of intellectual property are regulated by the Provisions of the Civil Code (CC) of the Russian Federation, Part 4.


Rice. 4 - Identification of the results of intellectual activity

At the first stage of the analysis of information obtained in the course of patent marketing and scientific research, it is advisable to introduce a commercial secret (know-how) mode for the identified results of intellectual activity. This choice of protection is justified by the fact that at the early stage of the project the potential market for innovative development was not sufficiently studied, some of the identified RIAs need to be finalized. If a decision is made on patenting or state registration of one or another RIA, a procedure for preparing and filing an application with the relevant patent office, examination, and payment of fees is necessary, which is a very laborious and time-consuming process. Legal protection as know-how will help avoid premature disclosure of information and loss of competitive advantage at an early stage of an innovative project.

Regulate relations related to the establishment, change and termination of the trade secret regime in relation to information that has actual or potential commercial value, Federal Law "On Trade Secrets" dated July 29, 2004. No. 98-FZ; Decree of the President of the Russian Federation of March 6, 1997 No. 188 "List of confidential information."

Legal protection of the results of intellectual activity
The recommended stages of legal protection of the results of intellectual activity are presented in the diagram (Fig. 5).


There are three procedures for international patenting.
Traditional procedure, providing for the filing of an application directly with the national patent office in whose territory the applicant is interested in obtaining a title of protection. Such a procedure is justified in cases where applicants are interested in the rapid protection of their inventions in the territory of states, the number of which, as a rule, does not exceed three or four and in which the prospect of implementing patented inventions has already been determined for the applicant.

Regional procedure, according to which foreign patenting is carried out by filing an application with the regional patent office. Such regional treaties include the European and Eurasian Patent Conventions, as well as the Agreement Establishing an African Intellectual Property Organization (French-speaking countries) and the Agreement Establishing an African Regional Organization for the Protection of Industrial Property (English-speaking countries).

International procedure, which justifies itself when the applicant is interested in protecting his invention on the territory of the maximum possible number of states, including on the territory of states that are not parties to any regional convention or agreement. In the field of inventions and utility models, the Patent Cooperation Treaty (PCT) is one of the international treaties.

The choice of the patenting procedure must be made taking into account the requirements of the Civil Code of the Russian Federation, Part 4 (Article 1395), which obliges you to file the first application for a patent with the Federal Service for Intellectual Property of the Russian Federation or, for example, in the case of patenting under the PCT procedure, be sure to indicate in the list of countries Russian Federation.

The scheme of fixing the rights to the results of intellectual activity created at the expense of budgetary funds is shown in Fig. 6.

On October 1, 2014, Federal Law No. 35-FZ "On Amendments to Parts One, Two and Four of the Civil Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" comes into force.

State accounting
In the process of research activities, one should not forget about the need to register R&D in the unified state information system for accounting for scientific research, development and technological work for civil purposes.

Relations between the subjects of scientific and scientific and technical activities, public authorities and consumers of scientific and scientific and technical products (works and services), including the provision of state support for innovative activities, are regulated by Federal Law No. 127-FZ of August 23, 1996 "On Science and State Science and Technology Policy" with amendments and additions that came into force on 01.01.2014.

On January 1, 2014, Decree of the Government of the Russian Federation dated April 12, 2013 No. 327 “On the Unified State Information System for Accounting for Civil Research, Development and Technological Works” came into force. According to its Regulations, the following are subject to mandatory registration:
a) Information about the start of research, development and technological work for civil purposes, carried out at the expense of the federal budget;
b) Information about the results of the work performed: reports on research and development work, defended dissertations for scientific degrees, algorithms and programs;
c) Information about the created RIA, the state of legal protection of RIA and their use.
The unified accounting system is a kind of "connecting information link" between the state, universities and representatives of the real sector of the economy.

The benefits of state accounting are presented in the diagram (Fig. 7). Accounting is carried out online on the EGISU R&D website.


Creation of a business company / partnership with the participation of the university
After the objects of intellectual property have been created, the ways of their commercialization have been preliminary assessed and worked out, the market and potential competitors are tentatively known, an innovative project team has been formed and investments have been found, it is advisable to create a small innovative enterprise.

The creation of a small innovative enterprise (SIE) on the basis of a university is one of the effective options for introducing intellectual property objects created by the university into civil circulation.

Profit is obtained through own production and monopoly production of products that have a title of protection (IT technologies, small-scale production), or through the sale of licenses. In the case of large-scale development at this stage, it is possible to create a prototype or pilot version of the technology to search for further investment in the project.

The creation of an SIE has a number of positive aspects both for the university and the innovator, and for the economy of the region and the country as a whole. The advantages of creating a small innovative enterprise with the participation of a university are shown in the diagram (Fig. 8).


We are moving on to the creation of a small innovative enterprise with the participation of the university. The considered stages of work in this direction begin with the assessment and placement of the created RIA on the balance sheet of the university and end with the conclusion of a license agreement with the established enterprise (Fig. 9).


Stage 1. Statement of RIA for budget accounting.
In accordance with the Order of the Ministry of Finance of the Russian Federation of December 1, 2010 N 157n "On approval of the Unified Chart of Accounts for Accounting for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-Budget Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application" acceptance for accounting of intangible assets, as well as their disposal, is carried out on the basis of a decision of the permanent commission for the receipt and disposal of assets, drawn up by a supporting document - the Act.

Intangible assets include objects of non-financial assets intended for repeated and (or) permanent use on the basis of the right of operational management in the activities of an institution that meet the following conditions:
the object is capable of bringing economic benefits to the institution in the future;
the object's lack of a material form;
the possibility of identification (separation, separation) from other property;
the object is intended to be used for a long time;
the subsequent resale of this asset is not expected;
availability of properly executed documents confirming the existence of the asset;
availability of properly executed documents establishing the exclusive right to the asset;
the availability, in cases established by the legislation of the Russian Federation, of duly executed documents confirming the exclusive right to an asset (patents, certificates, etc., an agreement on the alienation of the exclusive right to the result of intellectual activity or to a means of individualization, documents confirming the transfer of the exclusive right without an agreement, etc. .p.) or the exclusive right to the results of scientific and technical activities protected under the trade secret regime, including potentially patentable technical solutions and production secrets (know-how).

In order to determine the initial cost of an intangible asset, the following expenses are included during its creation:
amounts paid for the performance of work or the provision of services when creating an intangible asset in accordance with agreements (state (municipal) contracts), including contracts for author's order (author's agreements), contracts for the performance of research, development, technological work;
expenses on payments for remuneration of employees directly involved in the process of creating an intangible asset or in the performance of research, development, technological work;
expenses for the maintenance and operation of research equipment, installations and structures, other fixed assets and other property, expenses for depreciation of fixed assets and intangible assets used directly in the creation of an intangible asset, the initial cost of which is formed;
other expenses directly related to the acquisition, creation of an intangible asset and provision of conditions for the use of the asset for the planned purposes.

Not included in the amount of actual investments:
general business and other similar expenses, except when they are directly related to the acquisition, creation of an object of intangible assets;
expenses for research, development and technological work of previous reporting periods, which were recognized as income and expenses;
expenses directly related to the creation of samples of new products (prototypes) accepted as a result of research, development and technological work as part of the non-financial assets of the institution.

Stage 2. Assessment of the right to use RIA, which will be a contribution to the authorized capital of a business company or partnership.
The monetary value of the right contributed as a contribution to the authorized capital of a business company or the share capital of a business partnership under a license agreement is approved by the decision of the sole founder (general meeting of founders) of the business company or participants in the business partnership, adopted by all the founders of the business company or participants in the business partnership unanimously. If the nominal value or increase in the nominal value of the share or shares of a member of a business company in the authorized capital of a business company or the share or shares paid for by a contribution to the share capital of a business partnership is more than five hundred thousand rubles, such a contribution must be evaluated by an independent appraiser.

Stage 3. Determination of the organizational and legal form and the created enterprise
In accordance with Art. 103 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" educational organizations of higher education, which are budgetary institutions, autonomous institutions, have the right without the consent of the owner of their property with notification of the federal executive body that performs the functions of developing state policy and legal regulation in the field of scientific and scientific and technical activities, to be founders (including jointly with other persons) of economic companies and economic partnerships whose activities consist in the practical application (implementation) of the results of intellectual activity (hereinafter referred to as RIA ): programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the specified educational organizations (in including with others).

The choice of the organizational and legal form, determination of the location and size of the authorized capital of a business company (partnership), as well as the preparation of constituent documents for the creation of a business company (partnership) for the purposes of practical application (implementation) of RIA is carried out solely by the institution or jointly with the co-founder (s) of the business society.

Business companies may be created in the form of a joint-stock company, a limited liability company or an additional liability company. Thus, taking into account the current versions of the Federal Laws of 08.02.1998 N14-FZ "On Limited Liability Companies" and of 26.12.1995 N208-FZ "On Joint-Stock Companies", we can conclude that Art. 103 of the Federal Law of December 29, 2012 N273-FZ "On Education in the Russian Federation" allows the participation of budgetary and autonomous educational organizations in the establishment of the following forms of commercial organizations:
Public corporation;
Closed Joint Stock Company;
Limited Liability Company;
Society with additional liability.

The share of the university in the authorized capital of the newly created enterprise is not regulated in any way. We recommend that the share of the university in the authorized capital of the company be left at the level of 10-30%. The principle applies here - if there is an investor or a high interest of RIA authors in the development of society, the share is smaller.

The current practice shows that the business companies created in accordance with the Federal Law No. meet the requirements of innovative business, but are not free from shortcomings that make it difficult to use them in innovative business projects. It is these restrictions that impede the possibility of stage-by-stage financing of innovative business, the possibility of flexible protection of the interests of investors and right holders at various stages of product commercialization.

The form of economic partnerships is the most flexible and convenient for carrying out the processes of commercialization of the results of intellectual activity. Economic partnership in accordance with Article 2. "A company created by two or more persons is recognized. According to the Federal Law of December 3, 2011 N380-FZ "On Economic Partnerships", this is a commercial organization, in the management of which the participants of the partnership, as well as other persons take part, to the extent and to the extent, provided for in the partnership management agreement. The form of economic partnerships is the most flexible and convenient for carrying out the processes of commercialization of the results of intellectual activity, since it provides for:
flexible regulation of shares of authorized capital at various stages of development of innovative business (at the initial stage, the share of funds can be large, and as it develops, it can decrease);
independence of the management decision-making system of an economic entity from shares in the authorized capital (decision-making is not directly related to the share of participation);
limiting the liability of all participants in transactions made by the economic partnership.

In fact, economic partnership makes it possible to establish rules that are convenient for a particular innovative business project, including the possibility of concluding an agreement on managing the partnership not only by all partnership participants, but also by employees, primarily the authors of the commercialized results of intellectual activity.

In some cases, it is possible to directly attract state development institutions, private investors before creating a small business. Having received support in the form of investments, the final decision on the organizational and legal form of the IIP should be made.

Stage 4. Decision to establish a business entity or partnership. Determination of shares in the authorized capital
Decision-making and consideration of documents for the establishment of a business company (economic partnership) for the purpose of practical application (implementation) of RIA should be attributed to the competence of the academic council and (or) scientific and technical council of the institution. In the decision of the academic council or scientific and technical council of the institution on the establishment of a business company, it is advisable to reflect the following proposals for:
the name of the economic company to be created, indicating its organizational and legal form; determining the location of the business entity;
the composition of the participants of the economic company;
the size of the authorized capital of the economic company and the size of the shares of each participant in the authorized capital of the economic company;
the composition of the property contributed by the founder (founders) to the charter capital of the economic company, including information on the estimated assessment of non-monetary contributions to the charter capital of the business company;
appointment of a sole executive body;
formation of the executive body.

The decision to establish a business company is made at a meeting of the founders of the business company, at which its charter is approved. If there are two or more founders, the decision to establish a business company is documented in the minutes of the general meeting of the founders of the company.

In accordance with paragraph 4 of Art. 103 of the Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation", educational organizations of higher education have the right to attract other persons as founders (participants) of a business company or participants in a business partnership.

Previously, for higher education institutions in accordance with Art. 2 of the Federal Law of August 2, 2009 N 217-FZ (expired on September 1, 2013), restrictions were established on the share of this higher educational institution in the authorized capital of a joint-stock company or a limited liability company. Currently, these restrictions have been canceled - Federal Law of December 29, 2012 N 273-FZ "On Education in the Russian Federation" does not contain requirements for the shares of the founders, which are determined by agreement of the parties.

Stage 5. Registration with the Federal Tax Service
The decision to establish a business entity, as well as other documents required for the establishment of a business entity, are made in accordance with the requirements of Federal Law No. 129-FZ of 08.08.2001 “On State Registration of Legal Entities and Individual Entrepreneurs” and are sent for state registration to the territorial body of the Federal Tax Service at the location of the business entity being created (economic partnership).

Stage 6. Notification of the Ministry of Education and Science of Russia A notice of the establishment of a business company or business partnership must be sent within seven days from the date of making an entry in the unified state register of legal entities about the state registration of business companies (CW) and business partnerships (CP). The organization of work on accounting for notifications is entrusted to the Department of Science and Technology of the Ministry of Education and Science of Russia and the federal state budgetary scientific institution "Research Institute - Republican Research Scientific and Consulting Center for Expertise" (FGBNU NII RINKTSE). Accounting for notifications about the creation of CW (CP) provides for a mandatory registration procedure on the website of the system "Accounting and monitoring of small innovative enterprises in the scientific and educational sphere" and entering information about CW (CP) into the database by filling out an interactive questionnaire.

After the administrator of the system checks the data on the created CS (CP), the relevant information is placed in an open database on the system website, a notification is automatically generated, which must be printed on the letterhead of the founding organization of the CS (CP), signed by the head of the organization and sent to the Ministry of Education and Science of Russia at : st. Tverskaya, 11, Moscow, GSP-3, 125993.

In the event of a change in the composition of the data on the CW (CP) entered in the database, for example, the appearance of information about a license agreement, a change in the composition of the founders, etc., the registered user of the system enters the relevant information into the interactive questionnaire. Order of the Ministry of Education and Science of the Russian Federation dated January 24, 2014 No. 43 "On the organization in the Ministry of Education and Science of the Russian Federation of work on accounting for notifications on the establishment of business entities and business partnerships."

In accordance with paragraph 4 of Part 1 of Article 58 of the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Medical Insurance Funds" of the Government of the Russian Federation, it was established that the maintenance of a register of notifications of the creation of economic companies and economic partnerships created by budgetary scientific and autonomous scientific institutions or educational organizations of higher education, which are budgetary or autonomous institutions, is carried out by the Ministry of Education and Science of the Russian Federation.

The register is signed by the Department of Science and Technology and transferred to the bodies controlling the payment of insurance premiums (the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation) in printed form and on electronic media.

Decree of the Government of the Russian Federation of 04.03.2011 N 146 (as amended on 12.12.2013) "On maintaining a register of accounting for notifications of the establishment of business companies and business partnerships created by budgetary scientific and autonomous scientific institutions or educational organizations of higher education, which are budgetary or autonomous institutions, and the procedure for its transfer to the bodies of control over the payment of insurance premiums.

Order of the Ministry of Education and Science of the Russian Federation dated February 14, 2014 No. 117 “On Approval of the Register Form for Accounting for Notifications of the Establishment of Business Companies and Business Partnerships Established by Budgetary Scientific and Autonomous Scientific Institutions or Educational Organizations of Higher Education Being Budgetary or Autonomous Institutions.”

Stage 7. Conclusion of a license agreement with an established business entity (partnership)
The right to use RIA should be contributed to the authorized capital of a business company (economic partnership) on the basis of the decision of the founders (founder) to create a legal entity immediately after making an entry on the state registration of a business company (economic partnership) in the unified state register of legal entities by conclusion between the university and the economic company (economic partnership) of the license agreement.

Law N 273-FZ does not determine the type of license agreement, therefore, according to the Civil Code of the Russian Federation, a license can be simple (non-exclusive) and exclusive.

Under a license agreement, one party - the owner of the exclusive right to the result of intellectual activity - the university (licensor) grants or undertakes to grant the other party - a business company or business partnership (licensee) the right to use such a result within the limits provided for by the agreement. According to paragraph 1 of Art. 1233 of the Civil Code, the conclusion of a license agreement does not entail the transfer of the exclusive right to the licensee.

Such a regulatory approach is a reasonable guarantee of the preservation of intellectual property for universities.
Requirements for the content of the license agreement and the procedure for its execution are determined in accordance with Art. 1235 - 1237 of the Civil Code of the Russian Federation (Table 1).

Insurance premiums
Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund".

Article 58

"P. 4 for business companies and business partnerships whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers, databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know- howe), the exclusive rights to which belong to the founders (participants) (including jointly with other persons) of such economic companies, participants in such economic partnerships - budgetary scientific institutions and autonomous scientific institutions or educational organizations of higher education that are budgetary institutions, autonomous institutions. The register of registration of notifications on the establishment of business companies and business partnerships is maintained by the federal executive body authorized by the Government of the Russian Federation and transferred to the body controlling the payment of insurance premiums no later than the 1st hour the beginning of the month following the reporting period, in the manner determined by the Government of the Russian Federation.

For payers of insurance premiums specified in paragraph 4 of the Law, the following rates of insurance premiums are applied (Table 2).

The payers of insurance premiums specified in paragraph 4 of the Law apply the specified rates of insurance premiums if they fulfill the following conditions:
1) implementation of research and development work and practical application (implementation) of the results of intellectual activity. Research and development work means work on the creation of new or improvement of manufactured products (goods, works, services), in particular invention;
2) application of the simplified taxation system.

Determining the status of a small and medium business entity
An economic company (economic partnership) created with the participation of the university for the purpose of commercializing RIA can function as a small and medium-sized enterprise, subject to the requirements contained in Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation":

The average number of employees for the previous calendar year must not exceed the following limits for the average number of employees:
a) from one hundred and one to two hundred and fifty people inclusive for medium-sized enterprises;
b) up to one hundred people inclusive for small businesses; among small enterprises, micro-enterprises stand out - up to fifteen people.

Proceeds from the sale of goods (works, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year must not exceed the limit values ​​established by the Government of the Russian Federation. Decree of the Government of the Russian Federation of July 22, 2008 N 556 established the limit values ​​for micro-enterprises - 60 million rubles, for small - 400 million rubles, medium - 1000 million rubles).

Enterprises that meet the criteria established by the Law are entitled to participate in state programs to support small and medium-sized enterprises, receive benefits, as well as specialized services. So, in the Belgorod region there is a fund for supporting small, medium-sized businesses, in which more than 30 MIP BSTU named after. V.G. Shukhov received on a competitive basis, by submitting the relevant business plans, financial support in the amount of up to 0.5 million rubles for business development.

Possible steps for the development of the enterprise.
When developing an enterprise, it is necessary to provide for the need for further scientific research (together with research laboratories, departments, University Shared Use Centers), and support from state development institutions, private investors, and the involvement of marketers, patent experts (Fig. 10-11).



State development institutions
Russian Fund for Technological Development RFTR- a key state institution for financing applied scientific and technical projects aimed at creating high-tech industries. The Fund organizes scientific and technical, legal and financial and economic expertise of scientific and technical projects and experimental developments, and also finances promising R&D on the basis of loans.

Support tools: targeted concessional loans for research and development, provision of consulting services on the full range of innovation management and company development issues.

The main conditions for financial support of projects of innovative enterprises implemented with the support of scientific institutions of state academies of sciences: the selection of projects is carried out according to the results of the Competition. The Applicant's net assets must exceed the amount of the requested loan. If the amount of the Applicant's net assets is insufficient, he may propose to the Fund the provision of additional security for the performance of obligations. Loan size - from 30 to 100 million rubles. Loan term - up to 60 months. Repayment is carried out within 37 - 60 months. The loan is accompanied by mandatory monitoring of the intended use of the funds received and control over the implementation of the R&D project.

Fund for Assistance to the Development of Small Forms of Enterprises in the Scientific and Technical Sphere (Bortnik Fund)- a state non-profit organization in the form of a federal state budgetary institution.
Foundation programs:
"SMART ASS". Within the framework of the program, the Fund finances the implementation of projects aimed at conducting research in the field of research and development (R&D) of the winners of the program, each of which receives 400 thousand rubles. for two years (including deductions stipulated by the legislation of the Russian Federation). 500 million rubles are allocated to finance the program. in year.
"START". The purpose of the Program is to assist innovators who seek to develop and master the production of a new product, product, technology or service using the results of their scientific and technological research, which are at an early stage of development and have a great potential for commercialization. The program helps small innovative enterprises established less than two years ago with an annual revenue of up to 300,000 rubles. The amount of financing for the winning enterprises is up to 6 million rubles. for 3 years.
"DEVELOPMENT" supports small innovative enterprises that develop new types of science-intensive products and technologies based on their intellectual property. Program competitions are aimed at developing the market for domestic high-tech products, commercializing the results of scientific and technical activities, attracting investments in the field of small innovative businesses, as well as creating new jobs in the high-tech sector. The amount of financing for one project under the DEVELOPMENT program usually does not exceed 15 million rubles.

OJSC Russian Venture Company (OJSC RVC)– State Fund of Funds and Development Institute of the Russian Federation, established in June 2006. The goal is the formation and development of its own venture capital industry in the Russian Federation.

RVC invests through venture funds created jointly with private investors. The total number of funds formed by RVC OJSC is 13 (including 2 funds in foreign jurisdictions).

The priority areas of the company's activity are:
Industrial sectors in which, for one reason or another, the presence of private capital is small, but which are important for the balanced innovative development of the country (biotechnology and medicine, energy and energy efficiency, intelligent systems, etc.);
The initial stages of development of technology companies (primarily for seed companies), where, due to high risks, the supply of private capital and related instruments is currently insufficient;
Development of Russian venture investors;
Regional (cluster) development;
Creation and implementation of educational programs;
Promotion and popularization of innovative activity.

Open Joint Stock Company RUSNANO acts as a co-investor in projects to create new or expand existing enterprises manufacturing products using nanotechnology. RUSNANO's main form of investment is a contribution to the charter capital of a project company. Conditions for using this financial instrument:
The contribution of a co-investor to the authorized capital of the project company in the form of intangible assets is accepted at a discount (from zero to 100%) to the market value of intangible assets determined by an independent appraiser;
RUSNANO can finance projects by acquiring preferred shares of the project company, as well as by providing convertible loans;
The target period for RUSNANO's participation in the project is 4 years from the date RUSNANO started financing the project (for medical purposes, no more than 6 years).

Additional forms of project financing are loans to project companies and guarantees for obligations of project companies to third parties. These forms of financing are used in exceptional cases, while a loan is a priority form of financing in relation to a guarantee. It is not allowed to simultaneously provide a loan and a guarantee within the framework of financing one project.

Skolkovo Innovation Center is designed to create a sustainable self-developing ecosystem of high-tech innovations in Russia. Participants of the Skolkovo Innovation Center are companies that have proposed new ways to solve the most important scientific, social and economic problems in key areas - clusters:
cluster of biomedical technologies,
information technology cluster,
cluster of space technologies and telecommunications,
cluster of energy efficient technologies, cluster of nuclear technologies. The status of a participant in the Skolkovo project is determined by the Federal Law of the Russian Federation of September 28, 2010 N 244-FZ “On the Skolkovo Innovation Center”.

Capabilities:
engage in research, development and commercialization of the results of their innovative activities;
enjoy tax and customs benefits (until the maximum value of revenue and profit is reached);
gain access to the Foundation's research infrastructure and commercialization services;
participation in competitions for grants;
participation in regular events of the innovation center.
Within the framework of the Skolkovo Innovation Center, together with the Massachusetts Institute of Technology, the SkolTech University was created, which in September 2012. admitted the first students.

Management of small innovative enterprises
The management of small innovative enterprises can be represented as a chain of steps:
1. Participation of a representative of the university in decision-making at a meeting of founders;
2. Control of income and expenses (report of the audit commission);
3. Profit distribution;
4. Formation of an association of small innovative enterprises created on the basis of the university.

Optimal management of a large number of SIEs is carried out through the creation of a Management Company.

Thus, by combining the efforts of the university and the state, an innovator can commercialize his idea with maximum efficiency (Fig. 12).


Since August 2009, universities and research institutions have received the right to create small innovative enterprises for the purpose of practical application of the results of intellectual activity.

Budgetary institutions received the right without the consent of the owner of their property(subject to notification of the federal executive body) become founders(including jointly with other persons) business entities whose activities consist in the practical application of the results of intellectual activity. It is important to note that when creating such a small innovative enterprise, the exclusive rights to the results of intellectual activity should belong to the institutions mentioned above. models, industrial designs, etc.). The monetary value of the right to the result of intellectual activity contributed to the authorized capital on the basis of a license agreement, in accordance with paragraph 2 of Article 103 of Federal Law 273-FZ “On Education in the Russian Federation, is carried out by a decision by all founders of a business entity.

The peculiarities of the formation of the authorized capital of a small innovative enterprise in the form of a limited liability company can be distinguished by the following example: suppose that an educational institution decides to create a small innovative enterprise in order to practically use such a result of intellectual activity as a computer program, while the founders, together with such an educational the institution will be two citizens.

As a contribution to the authorized capital of a small innovative enterprise, the educational institution will make a computer program, the cost of which is 40 thousand rubles, and both individuals will make cash contributions in the amount of 10 thousand rubles each.

In this case, it must be remembered that from September 1, 2014, amendments were made to the Civil Code of the Russian Federation, according to which a monetary contribution in the amount of 10 thousand rubles must be made to the authorized capital of a limited liability company. In our example, both individuals will make cash deposits with a total value of 20 thousand rubles, thus, the requirements of the law will be met. With regard to the computer program contributed to the authorized capital as an intangible asset under a license agreement, it is a non-monetary contribution, respectively, the founders are obliged to involve an independent appraiser in evaluating the cost of the computer program (at the same time, the founders are not entitled to overestimate the value of the non-monetary contribution determined by such an appraiser ).

If you wish to register a small innovative enterprise, please contact Logos law firm! We provide registration services since 1998 and we have highly qualified professionals in our staff who will help you understand all the intricacies of registering a small innovative enterprise, as well as fulfill your order in a quality and timely manner.

 


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