Percents for the deferred and (or) arranged on the installment system sums of payments levy in size of a 1/4 rate of refunding. The terms of restructuring of debt are grant of providing, sufficient for coverage of all present debt before a budget, and also timely and complete payment of running payments during all term of postponement or arranging on the installment system. The mortgage providing is substantial limitation, because an enterprise is deprived possibility to sell, pass in a domain or use as providing of bank credit the property during the protracted interval of time (to 10 years). Such dependence before tax organs can be a serious obstacle for bringing in of investments or restructuring of business. The rules of restructuring of debt before a federal budget are ratified Decision of Government Russian FEDERATION from April, 14, 1998 №395. Practical manual, developed GNS, FSDN and RFFI, on realization of Decision of Government №395 contains the list of documents which an enterprise must give for restructuring a debt, and also procedure of restructuring declaration. Except for restructuring of floating debt and debt, accumulated on being in January, 1 1998 enterprises a quantity less than 200 persons were in a position to decrease the sum of tax payment on 10 percents from the costs of the bought equipment. Such possibility was given Zakonom "О investment tax credit". However, in connection with acceptance of the first parts of Internal revenue Code Laws of "О investment tax credit" loses the force from January, 1, 1999. Basic principles of grant of postponement and (or) arranging on the installment system, tax credit, investment tax credit, operating from January, 1, 1999, expounded in a chapter 9 first parts of Internal revenue Code. First parts of Internal revenue Code (chapter 9) An internal revenue code enables to change the term of payment of tax or collection in form postponement, arranging on the installment system, tax credit and investment tax credit. The change of term of payment of tax in decision of the authorized organ can be produced in security for property or at presence of guarantee. Will mark that in Law not talked about the absolute grant of providing, sufficient for coverage of all present debt. A postponement or arranging on the installment system are a change of term of payment of tax on a term from one to six months with one-time or stage-by-stage payment of sum of debt a taxpayer. As compared to Law "On FEDERAL BUDGET ON 1998 years", in Internal revenue Code foundation for the grant of postponement or arranging on the installment system is seasonal character of realization of commodities, and also the rates of percent were changed for the use of budgetary resources (1/2 rates of refunding). A tax credit can be given the interested person on a term from three months to one year. A tax credit can be given one by one or to a few taxes. An enterprise is under an obligation to give documents about property which is the article of mortgage, or guarantee. If a credit is taken by reason of threat of bankruptcy, the rate of percent for using budgetary resources is equal to the rate of refunding. An investment tax credit is such change of term of payment of tax at which organization gets possibility during a certain term and in certain limits to diminish the payments on a tax with subsequent stage-by-stage payment of sum of credit and charged extra percents. An investment tax credit can be given on a term from one to five years at presence of one of the followings grounds: a. leadthrough of NIOKR or technical rearmament of own production; b. realization of promotional or innovative activity, creation of new technologies and new types of raw material and materials; c. especially important ordering fulfillment on socio-economic development of region or grant of especially important services a population. An agreement about a, use or order other persons of equipment or other property acquisition of which was a condition for the extension of investment tax credit.