2025年俄罗斯投资经商指南报告-B1集团

Core Insights - The article highlights the deepening political trust and economic cooperation between China and Russia, with bilateral trade reaching $244.819 billion in 2024, a year-on-year increase of 1.9% [9][10]. Group 1: Bilateral Trade and Investment Environment - In 2024, the bilateral trade volume between China and Russia reached $244.819 billion, with over 95% of transactions settled in local currencies [9][10]. - The collaboration spans traditional sectors like energy and agriculture, as well as emerging fields such as digital economy and green energy, creating a favorable environment for Chinese companies investing in Russia [9][10]. - B1 Group and the Moscow Greenwood International Trade Center launched the "2025 Russia Investment Business Guide" to assist Chinese enterprises in navigating challenges and seizing opportunities [9][10]. Group 2: Company Establishment and Business Operations - Foreign companies in Russia can establish representative offices, branches, subsidiaries, or enter into simple partnership agreements, with limited liability companies and joint-stock companies being the most common forms [10][20]. - The Russian legal system is based on civil law, with a dual court system comprising general jurisdiction courts and commercial courts, the latter handling corporate disputes [20][23]. - Specific commercial transactions and civil entities must be registered, with real estate ownership registration being a prerequisite for transactions [10][28]. Group 3: Accounting and Tax Compliance - Russian legal entities must adhere to complex accounting and tax regulations, with the financial year aligning with the calendar year and accounting records maintained within Russia [10][30]. - Key taxes include a standard VAT rate of 20%, excise taxes on certain goods, and oil and gas taxes, with stricter transfer pricing regulations coming into effect in 2024 [10][30]. - Companies meeting compliance standards may benefit from simplified audits and other incentives [10][30]. Group 4: Human Resources and Labor Laws - Starting in 2025, the personal income tax rate for residents in Russia will be adjusted to a progressive scale of 13%-22%, while non-residents will face a flat rate of 30% [10][2]. - The labor law emphasizes employee protection, mandating a minimum monthly salary of 22,440 rubles and at least 28 days of paid annual leave [10][2]. - Foreign citizens working in Russia require work permits and visas, with special policies for highly qualified specialists [10][2]. Group 5: Incentive Mechanisms - IT companies meeting certain criteria can benefit from reduced income tax rates of 5%, social security contributions of 7.6%, and exemptions from VAT [10][2]. - Special investment agreements (SPIC) provide tax reductions and other support, along with various regional investment projects and Arctic region incentives [10][2]. Group 6: Customs Regulations - As a member of the Eurasian Economic Union, Russia imposes import tariffs ranging from 0% to 80%, with some goods enjoying preferential treatment [10][2]. - Export of over 100 critical goods requires permits, and customs checks focus on the value, classification, and origin of goods [10][2]. Group 7: Brownfield Investments and Sanctions - The report discusses brownfield investments, the impact of foreign sanctions, and the comprehensive consulting services provided by B1 Group to help Chinese companies operate compliantly and expand in the Russian market [10][2].