Organizations with foreign investments - a phenomenoncoveted for the economy of any country. Virtually all world states are interested in attracting financial assets from abroad. It is not a secret for anyone that investing foreign capital in national enterprises contributes to economic development, creates new prospects, stimulates the growth of domestic investment. The positive impact of foreign financial injections on the dynamics of the country's development is determined by the vector of necessary political transformations. Therefore, the policy of different states is often aimed at creating favorable conditions for the work of foreign capital in the country.

For this purpose, organizations with foreign investment are established, which are commercial structures where the share of foreign partners in the authorized capital accounts for more than 10% of the funds.

The process of investing private monetary and otherassets to foreign enterprises to date can be considered one of the most common and favored types of investment activity. Usually, investors who decide to entrust their capital to foreign objects have the following objectives:

- optimization of the use of available funds;

- Minimizing the costs of paying taxes;

- minimization of costs for intermediaries.

Foreign entrepreneurs present at theRussian market, have received the name "foreign investors". Under Russian law, this definition falls on international organizations, foreign citizens, foreign countries, individuals residing permanently outside the Russian Federation, but not having foreign citizenship, foreign legal entities and organizations that are not a legal entity.

To the foreign investments that are poured into the economy of the country, the following main points include:

- money;

- property;

- Intellectual property rights;

- property rights;

- securities;

- services;

- information.

The capital, owned by a foreign investor,is directed to the development of agriculture or industrial facilities, into real estate, stocks, bonds, trade and other economic sectors of the state.

Under the Law on Foreign Investments, adopted by the Russian Federation, all enterprises with foreign investments are divided into the following three types:

- enterprises with partial or share participation of foreign investors, this includes their branches and subsidiaries;

- Enterprises belonging to foreign investors in full, including branches and subsidiaries;

- branches of foreign legal entities.

Organizations with foreign investments can be created as follows:

- the establishment of the organization itself;

- acquisition by a foreign investor of a stake in a previously organized enterprise without foreign investment;

- acquisition by a foreign investor of the enterprise completely.

According to the law of an organization with foreign investmentas well as national enterprises, are obliged to pay taxes established by the country's tax legislation. Such organizations need to maintain accounting records, as well as provide financial statements in full compliance with the laws and regulations in force in the Russian Federation. The taxation of such organizations has a number of advantages and peculiarities in comparison with national enterprises. This approach is caused not only by the international obligations accepted by the Russian Federation, but also by the policy of attracting foreign investments, conducted both at the state and regional levels.

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