What is a special economic zone? The concept, goals and types of free economic zones Special economic zones are being created in the Russian Federation

According to the Federal Law of July 22, 2005 No. 116-FZ “On Special Economic Zones in Russian Federation» SEZ - a part of the territory of the Russian Federation determined by the Government of the Russian Federation, where a special regime for the implementation of entrepreneurial activity.

Four types of SEZs can be created in the Russian Federation: industrial-production (or industrial) type, technology-innovative (or technological) type, tourist-recreational (or tourist) type, and port ones.

Main the purpose of creating a SEZ are:

• development of manufacturing and high-tech sectors of the economy;
• production of new types of products, development of import-substituting industries;
• development of transport infrastructure;
• development of tourism and sanatorium-resort sphere.

Currently, 17 SEZs of four types have been created in Russia, of which:

• five SEZs of a technological type (in St. Petersburg, in the Zelenograd administrative district of Moscow, in the city of Dubna (Moscow region), in the city of Tomsk (Tomsk region) and in the Republic of Tatarstan);
• six industrial SEZs (in the Lipetsk Region, in the Republic of Tatarstan, the SEZs of the IPT Lipetsk, the Pskov Region, the Samara Region, the Kaluga Region and the Sverdlovsk Region);
• four tourist and recreational SEZs (in the Republic of Altai, the Republic of Buryatia, the Altai Territory and the Irkutsk Region);
• two port SEZs (in the Khabarovsk Territory and the Ulyanovsk Region).

The special regime of entrepreneurial activity in the territory of the SEZ includes the provision of tax, customs and administrative preferences, preferential treatment of land use, as well as guarantees against possible adverse changes in the legislation of the Russian Federation on taxes and fees. A significant advantage for residents is a real reduction in administrative barriers, the number control measures, as well as the provision of services in the "single window" mode.

The legislation of the Russian Federation provides for some restrictions on the activities of SEZ residents. In particular, on the territory of most special economic zones it is not allowed to place objects housing stock, development of deposits and extraction of minerals, their processing, as well as the production and processing of excisable goods (with the exception of cars and motorcycles). At the same time, the Government of the Russian Federation may determine other types of activities, the implementation of which is not allowed in the SEZ.

To create a SEZ, it is necessary to comply with the main condition - SEZs (with the exception of ports) can only be created on land plots located in the state and (or) municipal property. So, at the time of the creation of the industrial-production special economic zone:

• land, forming its territory, should not be in the possession and (or) in the use of citizens and legal entities, with the exception of land plots that are provided for the placement and use of engineering infrastructure facilities and on which such facilities are located;
• on the land plots forming its territory, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities, with the exception of objects of engineering and transport infrastructure, can be located.

Characteristics of the SEZ industrial type:

• placement of industrial facilities;
• no more than 20 sq. km;
• the period of existence is not more than 20 years;
• capital investments of at least 10 million euros, in the first year - at least 1 million euros.

A resident of an industrial and production special economic zone is a commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation on the territory of the municipality within which the special economic zone is located, and which has concluded an agreement with the SEZ management bodies on conducting industrial and production activities.

An individual entrepreneur or a commercial organization is recognized as a SEZ resident from the date of making the relevant entry in the register of SEZ residents.

A resident of an industrial and production special economic zone has the right to conduct only industrial and production activities on the territory of the SEZ within the limits provided for by the agreement on the conduct of industrial and production activities.

The state provides significant tax benefits for residents of the industrial and production SEZ. So, in the Republic of Tatarstan, the following benefits are provided for them:

• transport tax - exemption for 10 years from the date of setting vehicle for registration;
• property tax - exemption for 10 years from the date of property registration;
• land tax - exemption for 10 years for land plots in the territory of the SEZ.

Each SEZ has its own tax incentives. For example, residents of the SEZ in the Lipetsk region are provided with the following benefits:

• income tax at a rate of 20%;
• transport tax - exemption for five years from the moment the vehicle is registered;
• property tax - exemption for five years from the date of property registration;
• land tax - exemption for five years for land plots in the territory of the SEZ.

At the time of the creation of the techno-innovative special economic zone:

• land plots forming its territory, with the exception of land plots provided for the placement and use of engineering infrastructure facilities and on which such facilities are located, should not be in the possession and (or) use of citizens and legal entities, with the exception of educational and (or ) research organizations;
• on the land plots forming its territory, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities (except for objects of engineering and transport infrastructure), with the exception of educational and (or) research organizations.

Characteristics of technological type SEZ:

1. conducting technical and innovative activities;
2. are created in no more than two areas of the territory, total area which is no more than 3 sq. km;
3. cannot be located in the territories of several municipalities;
4. should not include the entire territory of any administrative-territorial entity;
5. period of existence is not more than 20 years.

Tax benefits for residents of the technological special economic zone:

• when calculating income tax - residents will be able to fully recognize the costs (including those that did not give a positive result) for research and development work (R&D) in the amount of actual costs, including reporting period in which these costs were incurred;
• income tax rate payable to the budget of a constituent entity of the Russian Federation -13.5%;
• exemption from payment transport tax for five years;
• residents are exempt from property tax in respect of property recorded on the balance sheet of a resident organization within five years from the date of registration;
• resident organizations are exempt from taxation in respect of land tax for a period of five years from the moment of the emergence of ownership of a land plot provided to a SEZ resident.

At the time of creation of the tourist and recreational special economic zone:

• land plots forming this zone (including land plots provided for the placement and use of engineering, transport, social, innovation and other infrastructure facilities of this zone, housing stock facilities and on which such facilities are located) may be owned and ( or) in the use of citizens or legal entities. Land plots that form a recreational SEZ for tourists may be classified as specially protected areas;
• on the land plots forming this zone, objects that are in state, municipal, private property can be located.

Currently, there are SEZs of a tourist-recreational type in the Republic of Altai, in the Republic of Buryatia, in the Irkutsk region.

Characteristics of the SEZ of tourist and recreational type:

1. are created in one or more sections of the territory determined by the Government of the Russian Federation;
2. may be located in the territories of several municipalities;
3. may include the entire territory of any administrative-territorial entity;
4. in tourist and recreational SEZs, it is allowed to place housing facilities;
5. provision of tourism and health services.

Tourist and recreational activities are understood as:

• activities of legal entities, individual entrepreneurs in the construction, reconstruction, operation of tourism industry facilities, facilities intended for sanatorium treatment, medical rehabilitation and recreation of citizens;
• tourism activities and activities in the development of deposits of mineral waters, therapeutic mud and other natural healing resources, their extraction and use, including activities in sanatorium treatment and disease prevention, medical rehabilitation, organization of recreation for citizens, industrial bottling of mineral waters.

Residents of the tourist and recreational SEZ are recognized individual entrepreneur, a commercial organization (with the exception of a unitary enterprise), registered in accordance with the legislation of the Russian Federation on the territory of the municipality within which the special economic zone is located (on the territory of one of the municipalities, if the tourist and recreational special economic zone is located on the territories of several municipalities) , and concluded an agreement with the management bodies of special economic zones on the implementation of tourist and recreational activities.

Tax incentives for residents of the tourist and recreational SEZ:

• corporate property tax - exemption within five years;
• land tax - exemption for five years;
• application to fixed assets to the basic depreciation rate special coefficient, but not more than two;
• acts of legislation on taxes and fees that worsen the situation of taxpayers are not applied during the term of the agreement on the implementation of tourist and recreational activities;
• rent for land plots - no more than 2% of them cadastral value in year.

The purpose of creating port SEZs on the territory of the Russian Federation is to stimulate the development of the port economy and the development of port services that are competitive with foreign counterparts.

If the state of the state economy leaves much to be desired and is absolutely unattractive for foreign investors, then one of the ways out of this situation is special zones organized on the territory of the country. Within the framework of these individual territories, it is possible to conduct a completely different industrial, investment, fiscal and tariff policy.

What are special economic zones of Russia? Why are they created? Why are such places attractive for investors and what benefits do they bring to the state? We will try to answer these and other questions in this article.

Special Zones

The advanced experience of creating such territories undoubtedly belongs to European countries. Nevertheless, Russia also has a fairly serious potential in this area. To date, more than two dozen SEZs have been registered in the country. The main special economic zones of Russia can be divided into several types:

• industrial;
• tourist;
• logistics;
• technological.

A little later, we will talk in more detail about the types of SEZs. Now let's talk about their location. The special economic zones of Russia include territories in Karachay-Cherkessia, Adygea, Kabardino-Balkaria, and Dagestan. This also includes the Kaliningrad region. The newly created ones include the Crimean peninsula.

Basic concepts

There is a rather confusing terminology in this area. Let's look into it a little. You have probably heard these expressions:

• special economic zone;
• free economic territory;
• zone;
• special economic zone.

How do you figure out what they all mean? There is nothing complicated here. All of the above are different names for the same phenomenon. The only exception here is that the concept also means free territory, but much smaller. Usually, a free trade zone is a physically separate territory in sea or air ports, where there is no customs duty at all. A classic example is Duty Free.

Goals and conditions for the creation of the SEZ

Special economic zones of Russia are entire territories (districts, regions, republics) that have a special legal status. There are their own, preferential economic conditions. As a rule, they are extremely beneficial for domestic or foreign investors. All legal entities conducting economic activities on the territory of the SEZ are referred to as its residents.

To create a SEZ, certain conditions must be met:

• good geographical location of the territory;
• availability of free space for development;
• developed infrastructure;
• attraction of human resources with sufficient qualifications;
• the possibility of developing interregional and international relations;
• the existence of historically established activities.

Why special zones are needed

All special economic zones of Russia are called upon to solve strategic problems. The creation of such territories contributes both to the development of the country as a whole and to the improvement of life in its individual regions. With the organization of the SEZ, the state solves the following tasks:

• creation of a large number of new jobs for citizens with sufficient qualifications;
• attraction to the country foreign capital;
• encouraging domestic producers to invest in advanced technologies, production, and infrastructure;
• retention of intellectual potential in the country;
• development and support of domestic producers.

Residents participating in the development of special economic zones also have their own advantages:

• use preferential taxation to reduce administrative and production costs;
• saving on various duties, rental rates and other payments, create a more competitive product;
• have the opportunity to attract qualified personnel;
• increase their revenue by minimizing their own costs.

In addition, the construction of infrastructure in the SEZ is carried out by the state most often at its own expense. It also reduces the burden on residents.

What is the purpose of the SEZ?

As you already understood, all the special economic zones of Russia (the list of them is quite large) help to develop or develop new territories and economic sectors. A special regime is created for entrepreneurs in order to enable them to short time reconfigure your business for new conditions. A classic example is the Crimea. This is a completely new territory, where all business has been adapted to the laws of Ukraine for a long time. Now entrepreneurs need time and perks to refocus it. Therefore, the state reduces taxes, simplifies the system of customs duties, adapts the insurance system and simplifies registration. The same is happening in other regions.

Privileges

There are preferential economic conditions for SEZ residents. For example, these:

• privileges in the field of trade - the absence of duties on imported raw materials or spare parts if they are needed for the production of the final product, and not for resale;
• investment incentives and relaxations in the field of taxation - reduced tax rates or their complete absence, reduction of currency control;
• little or no restrictions on ownership production assets for foreigners;
• simplified standards for workplace equipment, wages, security issues and so on;
• affordable buildings and land — the ability to equip warehouses and industrial premises on the terms of the minimum rental price;
• accessible and affordable services and infrastructure – subsidies for utilities, cheap gas, water, electricity, repaired roads, provision of transport services;
• reduced pollution standards environment, its protection;
• the presence of a large number of cheap labor, the absence of trade unions and other organizations of workers;
• open access to sales markets - both internal and external;
• long-term absence of income tax;
• conducting customs procedures directly on the territory of the enterprise or accelerated obtaining of permits, etc.

Types of special economic zones

As we have already said, all zones with special economic conditions can be divided into the following types:

"Alabuga"

Now let's take a closer look at some of the SEZs in Russia. Let's start with the IP SEZ "Alabuga". This industrial production zone is located in the Republic of Tatarstan, not far from the city of Yelabuga, just 25 km from Naberezhnye Chelny.

The specialization here is quite diverse:

• production of buses and automotive components;
• manufacturing household appliances;
• furniture manufacturing;
• high-tech chemical production;
• aviation construction.

42 residents are registered in this territory, and in total more than 4.5 thousand people are employed. The area of ​​the zone is 20 square kilometers.

In order to become a resident of this complex, you need:

• register your company on the territory of the Yelabuga municipality;
• sign an agreement with the management of the SEZ, undertaking to make investments in their funds in the amount of at least 1 million euros during the first year and total investments for the entire period of the agreement - at least 10 million euros.

Entrepreneurs who have become residents of the Alabuga economic zone can count on the following preferences:

SEZ "Dubna"

This is a technology and innovation zone, created in 2005 on the basis of Decree of the Government of the Russian Federation No. 781.

The territory of the SEZ "Dubna" has an area of ​​about 200 hectares and is divided into three sections:

• town of programmers;
• nanotechnology platform;
• section of nuclear-physical technologies.

The priority areas of this SEZ are:

• design of complex technical systems;
• biotechnology;
• complex medical technologies;
• Information Technology;
• nuclear physics and nanotechnologies.

Residents of this zone can become both individual entrepreneurs and commercial organizations. The only exception is unitary enterprises and foreign firms. To become a resident of the SEZ "Dubna", you need to register an enterprise on the territory of the municipality and conclude an agreement with the management bodies on implementation activities.

Residents of this special economic zone can also count on privileged conditions in the field of taxation and other types of support. may be like this:

• no VAT when exporting goods abroad;
• zero rate of income tax credited to federal budget until 01.01.2018;
• 13.5% - income tax payable to the local budget;
• 14% - payments to off-budget funds;
• 0% - land tax rate for 5 years, property tax - for 10 years, transport tax - for 5 years.

Residents are also entitled to other preferences:

• preferential lease of premises and land plots;
• free connection to engineering networks and communications;
• accelerated execution of documents for land plots;
• free customs zone;
• high-speed data transmission systems.

Also, residents are offered the conditions of a free customs zone, under which import duty on foreign goods and VAT are not paid when exporting Russian goods.

"Altai Valley"

SEZ TRT "Altai Valley" is a tourist and recreational area. It was established in February 2007 on the basis of Decree of the Government of the Russian Federation No. 67. The privileged position is provided for 49 years.

This zone is located 12 km from the city of Gorno-Altaisk, the center of the Altai Republic. About 2.5 thousand people are provided with new jobs here. The territory offers unique opportunities for its residents. Cooperation is built on the principles of public and private partnership. This means that the creation of all necessary infrastructure is financed by budget funds, and the creation of tourist facilities is the share of private investment.

The state guarantees significant administrative benefits:

• non-interference in the implementation of investment projects;
• simplified format of checks;
• "one window" mode;
• registration of lease for land plots with a regulated legal status.

Investors are also waiting for tax benefits:

• 0% - property tax rate, as well as land tax for 5 years;
• payment for the lease of land - no more than 2% of their cadastral value;
• lowering the transport tax rate;
• reduction of income tax to 15.5%.

"Turquoise Katun"

SEZ TRT "Turquoise Katun" is another recreational and tourist zone. She has the most large area among all existing - 3326 hectares. "Turquoise Katun" is positioned as the first and largest zone of natural and extreme mountain tourism, divided into two parts. The first is for youth. There are centers for skiers, rock climbers, rafters, trackers, a youth hotel and other adapted infrastructure. The second is for wealthy tourists. There are comfortable and expensive hotels and other amenities.

This economic zone, in fact, is just beginning its development, but already has a significant number of investors who are ready to invest money on attractive terms. After all, residents are also offered benefits and preferences here.

"Titanium Valley"

The SEZ "Titanium Valley", created in the Sverdlovsk region, is also quite unique. The direction of the SEZ is the titanium industry, which is exclusive on the territory of the Russian Federation. Here, significant benefits are provided to enterprises focused on the production and high-tech processing of world-class products. The priority industries here are the processing of titanium and the production of products from it, the manufacture of equipment for metallurgical complexes and mechanical engineering, and the production of building materials.

"Ulyanovsk"

SEZ PT "Ulyanovsk" is also focused on mechanical engineering and instrumentation. Here in honor are the following activities:

• instrument making, electronics production;
• aircraft industry;
• aircraft maintenance;
• production of electrical equipment;
• production of composite materials;
• other branches of engineering.

In conclusion, I would like to say about non-resident entrepreneurs conducting their activities on the territory of a particular SEZ. Most often, they also have the opportunity to count on part of the preferences provided for residents, since the conditions for their activities must be negotiated with the management of the SEZ.

For example, in such an economic zone as the Kaliningrad region, reduced tax on profit applies to absolutely all enterprises, regardless of the type economic activity and product groups. That is why starting a business is the most interesting in the territory of the SEZ. Of course, when it comes to making money.

Keywords: special, free, economic, zones, SEZ, SEZ, SEZ in Russia

Free economic zones (special economic zones)- these are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors to priority For Russia industries.

In Russia, the systemic development of special economic zones began in 2005, from the moment the Federal Law on SEZ was adopted on July 22, 2005.

The purpose of creating special economic zones— development of high-tech sectors of the economy, import-substituting industries, tourism and the sanatorium and resort sector, development and production of new types of products, expansion of the transport and logistics system.

There are four types of special economic zones in Russia:

- Industrial production zones or industrial SEZs.

- Techno-innovative zones or innovative SEZs.

- Port areas.

- Tourist and recreational zones or tourist SEZs.

Industrial SEZs

Vast territories located in major industrial regions of the country. Proximity to the resource base for production, access to ready-made infrastructure and main transport arteries are just the main characteristics of industrial (industrial-production) zones that determine their advantages. Placement of production in the territory of industrial zones makes it possible to increase the competitiveness of products on Russian market by reducing costs.

Industrial zones are located on the territory of the Yelabuga region of the Republic of Tatarstan (SEZ "Alabuga") and the Gryazinsky region of the Lipetsk region (SEZ Lipetsk). On August 12, 2010, a decree of the Government of the Russian Federation was signed on the creation of a special economic zone of an industrial production type in the Samara region, the territory of which is directly adjacent to Togliatti.

Among the priority areas of activity of industrial zones are production:

Automobiles and auto components;

Building materials;

Chemical and petrochemical products;

Household appliances and commercial equipment.

Innovative SEZs

The location of innovative (technological and innovative) SEZs in the largest scientific and educational centers with rich scientific traditions and recognized research schools opens up great opportunities for development innovative business, production of science-intensive products and its output to Russian and international markets.

Package of customs benefits and tax preferences, access to professional human resources along with growing demand for new technologies and modernization of various industries Russian economy makes innovative SEZs attractive for venture funds, as well as developers and manufacturers of high-tech products.

Four innovation zones are located on the territory Tomsk, St. Petersburg, Moscow and Dubna(Moscow region).

Priority areas for the development of innovation zones are:

Nano- and biotechnologies;

medical technologies;

Electronics and means of communication;

Information Technology;

Precise and analytical instrumentation;

Nuclear physics.

Tourist SEZs

Located in the most picturesque and tourist-demanded regions of Russia, tourist (tourist and recreational) SEZs offer favorable conditions for organizing tourism, sports, recreational and other types of business.

Seven tourist zones are located on the territory of the Irkutsk region, Altai Territory, Republic of Altai, Republic of Buryatia, Kaliningrad region, Stavropol Territory, Primorsky Territory. Another six newly created SEZs are located in the North Caucasus federal district. The Curonian Spit Special Economic Zone in the Kaliningrad Region will cease to exist. As stated in the relevant government decree of December 22, 2012, not a single resident has been registered there for five years of operation.

Port SEZs

Port and logistics special economic zones are located in close proximity to the main global transit corridors. Their position allows them to gain access to the rapidly growing market of highly demanded port and logistics services both in the Far East and in the central part of Russia.

A distinctive feature of the special economic zone based on the Ulyanovsk-Vostochny airport is its proximity to the enterprises of the Ulyanovsk aviation cluster. This creates the prerequisites for the development of projects related to maintenance and refurbishment of aircraft.

The main direction of development of the port and logistics zone in the Khabarovsk Territory is the formation of a modern multi-profile port, ship repair center, which relies on a convenient geographical location and an existing infrastructure base.

On October 2, 2010, Prime Minister of Russia Vladimir Putin signed Decree No. 800 of the Government of the Russian Federation on the establishment of SEPZ "Murmansk". On the territory of the SEZ "Murmansk" it is possible to build a container terminal, modernize existing and build new port facilities for the reception, transshipment and loading of bulk and liquid cargo. In addition, it is possible to assemble drilling rigs, which is of great importance for the successful development of offshore oil and gas fields. Investors of the port SEZ "Murmansk" will receive tax and customs benefits, as well as connections to infrastructure facilities. Investors are guaranteed the invariability of tax benefits throughout the entire period of existence of the special economic zone.

OJSC "Special Economic Zones" — Management Company, which is in charge of the existing and newly created special economic zones of Russia. Of the 24 operating SEZs, 4 specialize in the development industrial production, 4 on technological innovations, 13 on the development of tourism and recreational business, 3 on the development of port logistics and transport hubs.

JSC "SEZ" was established in 2006, its sole shareholder is the state. Since the adoption of the law on the SEZ in 2005 and until 2010, the company acted as a customer for the construction of infrastructure, having accumulated experience unique for Russia in this area. Since 2006, budget investments in the development of Russia's special economic zones have amounted to more than 44 billion rubles, or about $1.5 billion.

From 2006 to 2010, 238 investors from 18 countries came to the special economic zones of Russia, and this process is gaining momentum. Among them are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool and others. The volume of investments declared by residents is more than 150 billion rubles, or about $ 5 billion.

JSC "SEZ" attracts investors from among largest international and Russian corporations or independent specialized medium-sized companies and works with them, accumulating the best world experience in the development and management of special economic zones.

Hello! In this article, we will talk about free economic zones in Russia.

Today you will learn:

1. What are the SEZs in the Russian Federation;
2. What functions do they perform;
3. What is the procedure for registering a SEZ.

When problems arise in the state's economy in order to attract investors from abroad, special zones are created on the territory of the state in which a completely different investment, tariff and industrial policy is pursued. Why such zones are organized, what types they are, we will discuss in the framework of today's article.

Excursion into history

A similar regime was tested back in the 12th-13th centuries in Europe. The first full-fledged SEZ began to operate in Germany. These were the cities of Bremen and Hamburg. These cities retain the entire range of privileges to this day.

In Russia, such zones began to appear in the late 90s.

What is a free economic zone

Terminology in this area is not easy. Let's try to figure it out.

Surely everyone has heard such expressions more than once:

• Free Economic Zone (hereinafter SEZ);
• Special Economic Zone (hereinafter SEZ);
• Free trade zones.

All of the above are different names for the same phenomenon. The only exception is the term "free trade zones".

So let's analyze:

Free trade zones - These are isolated territories within which customs duties are not taken.

Free economic zone - this is a specially allocated territory on which there is a preferential currency, customs and tax regime. Joint ventures are carried out in these territories, foreign capital is poured into the industry in the form of investments. Also, this territory has a special legal status.

Why are SEZs needed?

Thanks to the creation of such territories, not only the country as a whole is developing, but also its individual regions.

SEZ in Russia allows to solve a number of the following tasks:

• Creation of new jobs for those persons who have sufficient qualifications;
• There is an incentive for the domestic manufacturer, the level of production rises;
• Preservation and development of intellectual potential;
• Attracting capital from other countries to the country.

Those who carry out activities on the territory of economic zones receive the following benefits:

• tax benefits;
• Save on duties and other types of payments;
• Can engage in attracting highly qualified personnel;
• Can increase revenue while minimizing costs.

The goals of free economic zones are to stimulate the economic development of the country, to establish foreign economic relations.

Types of free economic zones

Zones in which special economic conditions are formed can be classified as follows.

Types of free economic zones

There are actually several classifications of SEZs.

Let's consider one of them:

1. Territorial free zone – for interaction with other regions, limited or complete;
2. functional- created to perform a specific function (for production, and so on);
3. Customs - with the provision of serious benefits for the import and export of goods;
4. tax– with partial or full cancellation of fees;
5. Financial and investment- with reduced rates on fees, reduced interest on loans and insurance;
6. Administrative - with a simplified procedure for registration and registration of various companies, as well as with simplified rules for the exit and entry of citizens of other states.

Free economic zones in Russia - list

A serious approach to the issue of the formation and development of special territories in Russia became relevant in the 2000s. They began to be engaged in their creation in order to attract foreign investors and support high-tech sectors of the economy.

Several SEZs have been formed in our country:

1. Republic of Tatarstan "Alabuga". There are several specializations here: work on the production of bus equipment, the production of medicines, furniture production, and chemical production. Benefits for residents: no export duty, no need to pay transport and land tax, full exemption from property tax.
2. « Dubna. He is engaged in the development of biotechnology, nuclear and physical research, the development of complex medical technologies. Benefits for residents: privileges for the lease of premises and land, there is no VAT on exports, preferential rates for a number of tax payments.
3. Gorno-Altaisk "Altai Valley". Primary direction: creation and development of tourism objects. Benefits for residents: all checks are carried out in a simplified format, tax benefits and fees, the state does not interfere in the process of project implementation.
4. "Turquoise Katun". Tourism and recreation zone, which occupies a huge area. The development of this economy zones have just begun, but the number of investors does not decrease from this, rather the opposite. Even in the current economic situation, residents are ready to make significant financial investments.
5. Sverdlovsk region "Titanium Valley". The main activity is the development of the titanium industry. This industry can be called exclusive. Here they are engaged in high-tech processing of titanium, production of equipment for the Russian machine-building industry.
6. SEZ Ulyanovsk. Primary activities - the creation of electronics, aircraft, various devices.

As part of this analysis, it is worth mentioning the Kaliningrad region. Here, the percentage of income tax is reduced in general for all companies wishing to operate in the region.

There are 33 free economic zones throughout Russia. Currently, Crimea is also included in this number.

Conditions for the full functioning of the SEZ

• The geographical position must be good;
• Free areas for development;
• High level of infrastructure;
• Opportunity to attract personnel from good level qualifications;
• Opportunity to develop external relations;
• There must be activities that have developed historically.

Operating principles

• The state must guarantee the absence of confiscation and other appropriation of property belonging to the investor;
• Currency should be freely used for any transactions;
• There must be no customs duties.

Differences of SEZs and SEZs from other regions

FEZs differ from other territories of the country in the following ways:

• Maximum tax privileges, temporary exemption from them in general;
• The effect of privileges on the import of products necessary for the company;
• Reduced tariffs for housing and communal services;
• Simplified business registration procedure.

Registration and procedure for entering the SEZ

For investors, the conditions for doing business in the SEZ are quite attractive.

But in order to register your business, you need to meet the list of criteria:

• The direction of business should correspond to the priority specialization of the SEZ;
• The investor must have a business plan approved by the state. Preference is given to those investors who make large investments and provide residents with a large number of jobs.

There is also a certain financial threshold for investors to enter the SEZ. Let's take an example of what you need to do to become a resident of the Crimean FEZ.

First you need to invest money in the amount of 150 million rubles and provide jobs for 10 people. If the company is a representative of a small business, then the entry threshold is 20 million rubles.

Companies cannot become FEZ residents if they:

• Minerals are mined;
• Employed in the gambling business;
• Issue excisable products;
• Apply.

Registration procedure

The entrepreneur submits a completed application and the following documentation to the registration authorities:

• A certificate from the place of registration, which confirms that there are no tax arrears;
• Questionnaire;
• A copy of the certificate stating that the entrepreneur is not a taxpayer of the Federal Tax Service;
• A copy of the certificate of state company registration;
• Status Statement bank accounts as well as credit history;
• A photocopy of the passport, notarized;
• Copy, notarized;
• Reporting with the signature of the head and chief accountant for the last reporting date;
• Charter.

If the applicant is a citizen of another state, the documents must be translated and certified by a notary.

Then the application is registered in the journal, the availability of documents is checked. The incomplete package will be returned to the applicant. But the businessman has the right to re-apply. The contract is concluded within ten days.

Benefits and preferences for residents

• No need to pay duties on imported raw materials and spare parts if they are needed to produce final product and not to resell;
• lowered tax rates, or the complete absence of tax payments;
• It is possible to equip workplaces according to simplified standards;
• The minimum price for the lease of buildings and plots;
• Providing subsidies for payment of utility bills;
• Softer environmental standards;
• There is no income tax for a long time;
• Available markets;
• A large number of workers;
• Opportunity not to form labor unions.

This list is incomplete, the availability of benefits depends on the type of economic zone and the region of its location.

How effective are SEZs in Russia?

At the end of 2016, SEZs showed very low efficiency. Instead of the planned number of jobs, only half were created. Allotted lands and so on have not been fully developed.

The government attributes the low level of efficiency primarily to the failure of the regional authorities to fulfill their obligations. In particular, underfunding is a round sum of 50 billion rubles.

Conclusion

SEZs directly affect the development of the entire economic system countries. Thanks to their presence, entrepreneurs and investors have ample opportunities and prospects. If a company owns serious capital, then it may well become a member of the SEZ, and therefore have a stimulating effect on the region.

Although not everything depends on the businessmen themselves. The authorities of the region must also fulfill their functions and provide comprehensive support to investors who provide the population with jobs.

What are free economic zones and why are they needed?

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Free economic zones (FEZ) called separately allocated territories of the country, which have preferential currency, tax, customs regimes. The FEZ encourages the formation of export capital and the inflow of foreign capital into the service sector and industry, as well as joint trading and other business activities with foreign capital.

SEZ is an integral part of today economic relations on the international level. This system of relations is firmly entrenched in world economic practice. SEZs in the global system of economic relations are an important factor in the rapid economic growth, which is achieved through various actions: the exchange of information and technologies, the deepening of integration economic actions, the mobilization of investments, the activation of international trade.

Objectives of SEZ formation:

• creation of production and delivery to domestic market import-substituting goods of high quality;
• mastering new work experience, organizing and managing personnel, training personnel, testing various models of economic management systems, mastering the functioning of individual economic entities in the market environment;
• activation rapid growth export potential of the economic zone;
• motivation for the economic development of the regions surrounding the territory of the free economic zone with the use of foreign capital.

Creating acceptable conditions makes SEZs an important factor in economic development countries, which helps speed up the inclusion national economy to the world economic ties, as well as stimulate the development of the country's economy as a whole. In fact, SEZs act as poles of economic growth. This is an active tool for managing external economic relations at the level regional policy and state level.

Types of SEZs in terms of functionality:

• offshore zones, in which preferential tax, currency, registration and banking conditions for non-residents of the country;
• complex production zones, which are created primarily for the export production of consumer goods that do not require material-intensive costs;
• technopolises and technological parks, which are created with a focus on the development and development of innovative technologies;
• foreign trade zones, where a combination of duty-free trade and the development of transport, storage services and export production is possible.

Also, SEZs can be characterized by the use on their territory duty-free customs territory.

Reasons for the formation of SEZ

SEZs are created in industrial developed countries in regions with economic depression in order to revive medium and small businesses and thus equalize interregional differences. Enterprises in such regions receive the maximum possible tax benefits. SEZ is an instrument of regional policy, which is used in those areas of countries where an increase is required economic level, as well as the level of social development.

When choosing a region for the formation of a free economic zone, criteria such as the income level of the population of the region and the unemployment rate are used.

Developing countries, in contrast to industrialized ones, primarily focus on achieving a higher level of industrialization: modernizing industry, attracting foreign capital, improving the skills of workers, and introducing new technologies.

FEZ classification

Complex SEZs create with the establishment of a preferential regime of management in the territories of individual administrative entities. These include:

• Special Economic Zones
• Special regime territories
• Special Economic Zones
• Free Enterprise Zones

Service zones- territories with preferential business activities for organizations and firms that provide insurance, financial, economic and other services:

• Tourist services
• Banking and insurance services
• offshore

Industrial production economic zones- these are the FEZ of the 2nd generation, which appeared as a result of the transformation of trade zones after capital was also imported there in addition to goods:

• Export-import-substituting
• Export production
• Import-substituting
• industrial parks
• Scientific and industrial parks

Technological innovation economic zones belong to the zones of the 3rd generation (1970-1980s). They concentrate foreign and national research organizations that use single system tax breaks:

• Innovation Centers
• Technoparks
• Technopolises

Trade zones- the simplest form of SEZ, which appeared in the 17-18 centuries. Trade zones operate in most countries, but most of them are located in industrial countries:

• Trade and production
• Free ports
• Bond warehouses
• Free customs

World experience in organizing free economic zones

According to data for July 2006 according to various expert sources, there are from 1200 to 2000 free economic zones of various functional types in the world. The dynamics of the rate of SEZs in quantitative terms and in terms of the total volume of production in them speaks of the great prospects for this direction in our country and in the world as a whole.

In world practice, SEZs are used as an active means of management at the state level. The first such zones in Russia appeared in 1990. For more than 15 years, the process of their formation and functioning has been going on, which did not have a well-established system. This was due not only to the absence legislative framework, but also the constant struggle of the federal center with the regions for favorable benefits for the SEZ, as well as for the right to manage them.

Now the situation has undergone major changes. Today, one can observe the development of a fundamentally new stage in the creation and operation of the SEZ in the territory of the Russian Federation. These changes are related to the federal law "On Special Economic Zones in the Russian Federation" adopted on July 22, 2005. The creation of this Federal Law marked the beginning of the creation of a unified legal framework and a system for the functioning of the SEZ on the territory of the Russian Federation.

Reasons for the formation of SEZ in the territory of the Russian Federation:

• the need to create highly qualified jobs;
• creation and further development of various industries, including high-tech, as well as the service sector;
• motivation of the country's regions for economic and social development;
• attracting capital from Russian and foreign companies.

accepted the federal law provided for the formation on the territory of our country of SEZ of 2 types: special technology and innovation zones and industrial production zones. Also, the law provides for conducting in the territories of the SEZ only such types of activities that are discussed by law and provided for by a decree of the Government of the Russian Federation.

The federal law clearly formulates the main conditions for the taxation of the SEZ, the main of which states the provision of maximum tax benefits.

All participants in export production zones receive significant benefits regarding federal tax, which at the expense of local taxes can be supplemented by the subjects of the Federation:

• exemption of participants from VAT on goods transportation services;
• exemption of participants from the date of registration for a period of 5 years from income tax;
• 50% reduction in value added tax for products for zone participants own production which are implemented in the territory;
• reduction of taxable income by the amount of profit invested in investments, at the end of the 5-year period.

It must be understood that the organization and creation of the necessary infrastructure of the SEZ cannot be carried out without serious investments. Money from the budget.

The main characteristics of the SEZs located on the territory of the Russian Federation

An ideal free economic zone is a zone with clear rules, maximum competitive environment and minimum bureaucratic costs. The creation and success of the development of SEZs in Russia directly depend on how close they will be to this scheme. The successful formation of SEZs on the territory of the Russian Federation will help create the most favorable investment climate in the zones.