The goal of creating a SEZ. Special economic zones. Excursion in history

Currently free economic zones firmly entered world economic practice and are an integral part international economic relations. In the system of world household connections Free economic zones are mainly as a factor of accelerated by the revitalization of international trade, mobilization of investments, exchange of technologies, information, deepening integration economic processes.

Free economic zones - Specially dedicated territories with preferential customs, tax, currency regimesin which the influx is encouraged foreign capital Industry and services, joint production and other types of business activities, development of export capital.

Goals of creation Free economic zones can be:

• pulse impulse economic Development to the focusing region with the active use of foreign investment;
• growth in the export potential of the country's territory;
• organization of production and supplies to the domestic market of high-quality import-changing goods;
• mastering the modern experience of organizing and managing production, training, the functioning of business entities in a market environment, testing of adaptation models different systems Economy management.

Under certain conditions, free economic zones accelerate the inclusion in world economic relations, stimulate the economic development of the country as a whole, act as the Poles of Economic Growth. Free economic zones can serve as instruments state regulation Foreign Economic Relations I..

• foreign tradewhere duty-free trade is combined with the development of transport and warehouse services and export production;
• technological parks and technopolisfocused on innovative processes, development and development of high technologies;
• complex industrial zonesfocused on exporting intangible goods of mass consumption (from toys to electronics),
• where limited territories creates preferential conditions for non-resident operations with foreign currency From the point of view of registration, taxation, bank secrecy, etc.

In the territories of free economic zones, a free (duty-free) customs zone can be applied.

Causes of creating free economic zones

IN industrial developed countriesoh The FEZ was often created to revitalize small and medium-sized businesses in areas raised by economic depression, and were sent to alignment of interregional differences. Small and medium-sized enterprises created in them received maximum tax breaks. Thus, in developed countries, the FEZ is mainly used as tool, in those regions where it is necessary to increase the level of economic and social development.

As criteria when choosing a territory to create a special economic zone, unemployment rate and level of money are used.

Unlike industrialized countries developing countries They did the focus on attracting foreign capital, technologies, industry modernization, workforce skills, achieving a higher level of industrialization.

Classification of free economic zones

World experience of creating FEZ

According to July 2006. The world has, in various expert sources, 1200 - 2000 free economic zones of various types: from duty-free zones and free ports to zones of free entrepreneurship, offshore zones and technopolis.

Free economic zones have extensive prospects in both the world and in our country. This is a dynamic pace of development of the FEZ in quantitative terms and on the aggregate volume of production in them.

Free economic zones in the Russian economy

Free economic zones are considered in the world as an active public Policy. In the history of post-Soviet Russia, the first such zones arose in 1990, and in the future for 15 years the process of their creation and functioning occurred unsystematic. This was due to both the lack of a legislative framework and with a constant struggle of the regions and the federal center for maximum benefits for free zones and the right to control them.

However, now the situation has changed dramatically, a fundamentally new stage of the project on the development of free (special) economic zones in Russia began on the territory of Russia. The beginning of a new stage is associated with the adoption of the Federal Law of July 22, 2005 No. 116-FZ " About special economic zones in the Russian Federation". This law laid a single legal basis for the creation and operation of special economic zones in Russia.

• attracting investments both foreign and Russian companies;
• stimulating the development of regions;
• development of high-tech industries and services;
• creating highly skilled jobs.

Federal Law "On Special Economic Zones in the Russian Federation" provides for the creation creating special economic zones of two types: industrial and manufacturing and technically implemented. On the territory of the special economic zone, only those activities are allowed, which are provided for by this Law, as well as the Decree of the Government of the Russian Federation.

In Law No. 116-ФЗ, the basic principles of taxation of the SEZ are formulated, the main of which includes the provision of tax breaks.

Participants of the export production zones are provided by significant software benefits that can be supplemented by the subjects of the Federation at the expense of:

• exemption from for a period of 5 years from the date of registration;
• reducing taxable profits on the amount of profit aimed at investment, after 5 years;
• reduced by 50% value added tax on goods own productionimplemented in the territory of the Russian Federation (also for a period of 5 years from the date of registration);
• exemption from the transportation services of goods.

In any case, free economic zones require embedding of large budget funds to organize and create the necessary infrastructure.

The main characteristics of Russian SEZ

The success of the SEZ creation program in Russia directly depends on how to create in the SEZ economic system, as close as possible to ideal - with clear rules of the game, minimal bureaucratic costs and the maximum competitive environment, which would make investment climate in the zone most favorable.

The special economic zone is a part of the territory of the Russian Federation defined by the government special regime For business activities. In the free zone there is a special tax, customs, license and visa regimes. The President of the President placed his decree to the new state authority - the Federal Agency for the OEZ Management, subordinated to the Ministry of Economic Development and Trade. In accordance with Decree, a new agency will be formed in a three-month period.

The main objectives of creating the SEZ are:

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

The law guarantees participants to tax breaks. First, for the first five years, residents of both types of zones are exempt from property tax and land tax. In industrial and industrial zones, in addition to this, it is allowed to apply an increase (double) coefficient depreciation And without restrictions, write off losses for the future period and the cost of R & D. For technical and introduced zones, the maximum eSN rate At the level of 14 percent. Along with this, regions and municipalities will be able to provide their benefits.

On the territory of the SEZ is not allowed:

• - mining and recycling of minerals;
• - production and processing of excisable goods, with the exception of passenger cars and motorcycles;
• - SEZ, except for the OEZ of a tourist and recreational type, can only be created on land plotslocated in state owned. The decision on the creation of the SEZ is made by the Government of the Russian Federation for the results of the competition. Of the 24 existing zones 4 specialize in the development of industrial production, 4 on technological innovations, 13 on the development of tourist and recreational business, 3 on the development of porto-logistics and transport hubs.

Industrial and production special economic zones

Created in areas of the territory that have a common border, and the area of \u200b\u200bwhich is no more than twenty square kilometers.

Technical and introduction special economic zones

Are created no more than three sections of the territory, total area which is not more than four square kilometers. The planned volume of state investment is 44.9 billion rubles. To date, the state has invested 15 billion rubles.

Planned state investment in technical and innovative SEZ are 78 billion rubles. Of this amount, 28 billion rubles are implemented today.

Tourist and recreational special economic zones

Created on one or several sections of the territory determined by the Government of the Russian Federation. Located in the most picturesque places of Russia. EEZ data offer favorable conditions for organizing tourist, advertising and other types of business.

Port Special Economic Zones

Created in areas of the territory adjacent to seaports, river ports, open for international communication and commercial vessels, to airports opened for receiving and sending aircraft performing international air transport, and may include part of territories and (or) water management Sea ports, river ports, airport areas. Port special economic zones can be created on land, intended in the prescribed manner for construction, expansion, reconstruction and operation of the seaport, river port, airport. In the borders of port special economic zones, the infrastructure of the seaport infrastructure may be located in accordance with the Federal Law of November 8, 2007 No. 261-FZ "On Marine Ports in the Russian Federation and on amending legislative acts Russian Federation". Port special economic zones cannot include property complexes designed to land passengers on ships, their landing from ships and for other passenger services.

The choice of specific territories under such zones were preceded by a deep analysis and assessment of the conditions necessary for their effective functioning, employment potential, the level of economic development, the number of higher and secondary special educational institutions located here, their profile. The planned volume of state investment is 4.74 billion rubles.

According to the Ministry of Economic Development of Russia, since 2006, budget investments on the development of special economic zones of Russia amounted to more than 45 billion rubles or about $ 1.5 billion. From 2006 to 2011, 272 investors came to the special economic zones of Russia (as of October 1, 2011) from the 18 countries, and this process is gaining momentum. Among them there are such transnational giants like Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool, Novartis, Plastic Logic and others. The volume of investments declared residents - more than 308 billion rubles or about $ 9.9 billion.

According to Art. 10 of the Law No. 116-FZ in the OEZ territory to carry out entrepreneurial activities are entitled not only by residents, but also individual entrepreneurs, as well as commercial enterprises - non-residents. Such a provision provides the latter of such benefit without concluding an agreement on industrial and industrial activities, which is mandatory for their residents.

By law, the residents of the SEZ cannot have separate divisions Outside the zone, therefore, most likely, newly created organizations will work in the SEZ. However, the main condition for residents of industrial and production zones is an investment in production of at least 10 million euros, and in the first year - at least 1 million euros. In addition, the alleged resident must submit a business plan with the conclusion of banking or financial organization. For participants in technical and innovation zones, the mandatory amount of investment is not established and the main thing will be solved if the economic stability of the neighboring regions does not violate the economic stability of the neighborhoods - in the sense of the flow of capital and production. The territorial body under the Federal Agency for OEZ Management is the structure that will manage the territory of separately taken SEZ. Its functions include registration of legal entities as residents, maintaining the register of participants of the zone, as well as monitoring the observance of residents of working conditions in the SEZ. The Special Council in the territorial body will consider applications from potential investors, assessing which benefits of their projects can bring the economy.

Customs (imports) - partially or complete exemption from import duties for semi-finished products, raw materials, etc. imported to use inside the zone;

Customs (exports) - partially or complete exemption from export duties to the products made inside the zone.

Financial - investment subsidies, government preferential loans, reduced rates for utility bills and rental of industrial premises.

Administrative - simplified procedure for registering enterprises, simplified procedure for the entry and departure of foreign citizens, unimpeded export of legitimately received by foreign citizens abroad.

However, despite the fairly wretched figures of the Ministry of Economic Development of Russia, photographs and reports from the official website, most of the SEZ in our country does not function

It is too much about any results of the activities of special zones to speak: None of them is not even completed infrastructure. The main work on its creation in PPZ and TWZ is planned to be completed until 2011, in tourist and recreational - until 2012, and in ports - until 2014.

Nevertheless, both industrial production zones are already produced. First, in Tatarstan, in the EEZ "Alabuga", cars are collected by two joint ventures created by Sollers (former Severstal-Auto). The Russian-Japanese Sollers-Iesuzu by the end of 2008 will release 7 thousand trucks of the same name, and the Russian-Italian "Sollers-Elabuga" - 10 thousand cars Fiat Ducato. Secondly, several Russian-Italian joint ventures for the production of building materials and complex household appliances have been created in Lipetsk. It is assumed that by the end of the year the volume of the two of these SEZ will amount to 11 billion rubles.

However, despite the declared desire to follow the best world practice, we again went our own way. Modern zonal structures formed in European countries, Asia and Latin America are noticeably different from our SEZ on the organization's methods and the functioning mechanism.

First, the initiator of the creation of the zone - whether it is a private company or a state agency - does not invent benefits, but acts as a developer acting at your own risk. On its own money and on its own (or controlled) section of the territory, it creates an attractive infrastructure, and then invites users there to accommodate production facilities. The function of the Zone Organizer is limited by the provision of services: it is not entitled to control investor production plans, and interacts with them on equal contractual principles. At the same time, all preferences and rules of behavior for participants in zones are usually spelled out in the relevant law in advance and directly, that is, not subject to further refinements with the administration of the zone or federal departments. In the Russian zones, their management bodies act in a strange twofold role: entering by residents of the SEZ in the contractual commercial relations (through a specially created development company), they simultaneously take on a number of controlling functions.

Secondly, in modern world practice, the sectoral specialization of residents of special zones, as a rule, is not regulated: priority is given to a declarative procedure for investment, especially in private zones. Although this does not mean that the zones do not have specialization: at the business plan stage, calculating the potential demand for their services, the initiator-developer, of course, is, on users of what scale and profile it is oriented. That is, in world practice, the selection of investors is carried out by the market itself: those who are most suitable for the features of the infrastructure and the conditions of doing business are coming into each zone. And we have a state represented by RosEEZ and local zonal administrations not only leads the selection of future users (that is, it implements the permitting order of investment - the least attractive for business), but also forces them to take over the tasks of developers - to finance the original infrastructure costs. It is not surprising that our entrepreneurs somehow sluggishly still seek to take upon themselves the unusual wear and divide the stately calculated risks with the state. Now, if the authorities allowed the possibility of creating private zones, as is done today everywhere, then in the business environment would be, perhaps their developers, and their users.

In the meantime, the government relies on the mechanism of a public-private partnership, although it does not apply anywhere in the creation of local SEZ (as opposed to, say, from major energy projects of a national scale). The popular argument that the state is entitled to count on "reciprocity", as it gives benefits and is not paid taxes, unfounded: SEZ are created in the territories where there were no production or tax fees.

It is also necessary to note that classical industrial production areas, where resident investors use wide customs and tax breaks, are primarily a tool of catching development. Therefore, they received their greatest distribution in developing countries Southeast Asia and Latin America at the stage of their industrialization. As for the United States and developed countries in Europe, they have long understood that it is not necessary for stimulating technological modernization that there are not so many customs enclaves as industrial and scientific parks, where preferences (tax and administrative) are provided with private initiators - developers, and not to resident users . The latter do not have any particular benefits here, but strive in the parks for the reason that the effects of compact accommodation and operation of a single infrastructure provide a decent cost savings.

For example, South Korea, passing the stage of industrialization and export jerk, liquidated special customs benefits in its local zones, but retained the model basis of such territories - their park principle of the organization. The same in many cases did other Asian Tigers. It is possible that after a while, these park structures will again become full special zones, but only with another composition of investment benefits designed for the objectives of innovative, post-industrial growth.

The Russian authorities mixed together in a bunch, because they did not make a clear strategic choice in their development policy. On the one hand, in April of this year, the government seemed to refuse the idea of \u200b\u200bthe energy superpower and took the course for an innovative breakthrough, as evidenced by the well-known "concept-2020". On the other hand, looking at the 1980s 1980s, we cultivate the selective support of industry-leading industries and technologies in zones, that is, we use the methods of state support from the arsenal of catching reinductitia. But in the Epoch of Global Competition, it is impossible to guess in advance, which sector or technology will become indisputable leaders in twenty years.

Therefore, no guarantee that the undertaking with special zones will be successful, we, alas, no. And practice already begins to confirm these doubts.

First of all, when creating zones, inconsistency was very quickly manifested. Even the basic principle of locality, put on the basis of the 2005 law, strictly speaking, was implemented only for two types of SEZ, which were created first, industrial and technical and technically implement. But tourist and recreational zones covering large and, most importantly, uncertain on the size of the territory began to appear. And it is this, "oversized" type of zones today numerically dominates in Russian practice.

The second point: the EEZ law is not an act of direct action. Too much, when they were organized at the discretion of the executive branch of power - and the federal, and regional. As a result, all key issues of SEZ vital activity require complex bureaucratic harmonies under the RosEEZ Triads - the administration of the region - the administration of a specific SEZ. This worsens the investment climate, creates ample opportunities for corruption. Spicy moment: OEZ administrations in their legal status are non-profit organizations, that is, fall out of the regular system of both economic and administrative law.

After the recent test of SEZ, the prosecutor's office presented RosEEZ claims on the misuse of free funds (their scrolling through bank accounts), And individual zones - it is about the fact that real activities here leads an absolute minority of registered users. All this is largely reminded of the practice of the 1990s, when individual territories with special status and individual benefits (Kalmykia, Altai, Evenki Autonomous District, Ingushetia, etc.) quickly turned into classic profit centers, where investors were only registered for the sake of taxes.

When answering the question: are there prospects for free economic zones in Russia - you can say that there is. However, there is no doubt that the effective implementation of this form of economic interaction with the rest of the world can be carried out under the following mandatory conditions:

formation at the federal level clear concept in the field of the FEZ, which takes into account both national and regional interests;

development and adoption of the relevant legislative and regulatory framework governing the process of creating and functioning the FEZ;

fEZ organization in a limited territory, excluding violation of the principle of the country's uniform economic space;

mutual economic interest in both local and federal bodies in the creation of free zones;

opportunities (and willingness) of federal bodies to send significant budgetary funds for the formation of the FEZ infrastructure, with understand that the real effect for the country can only be obtained in perspective;

creation at the federal level of a special control body coordinating the processes of creating a FEZ and monitoring free zones their obligations towards the state, including the use of funds received from the federal budget;

providing foreign and Russian investors operating in the FEZ, the best conditions for economic activity than those they have abroad and the rest of the Russian Federation.

As can be seen, there are no fundamentally impossible conditions here. Most likely, the problem of free economic zones can be solved with the agreed actions of all stakeholders.

Creating a FEZ can become, as in many countries of the world, one of effective ways Attracting foreign investment, the catalyst for the development of foreign economic relations and the economy of the country as a whole. But for this, their formation policy should be thought out and consistent.

The well-being of any country directly depends on the level of development of its economy. In the era of globalization and tight interaction of representatives of different states in the field of business, the current conditions for it have a huge role in the choice of territory: the tax system, customs duties, administrative participation.

The more comfortable business, the more attractive place for investors. Therefore, in the past 10 years, the organization of special economic zones that differ in the maximum amount of benefits for their residents is actively developing in Russia.

Concept

Special Economic Zone (SEZ) They call the limited breeches of the subject of the Russian Federation, or the city, or other frameworks, which has a legislatively recorded special legal status.

These territories have created conditions that facilitate business, tax, customs, administrative benefits and financial support. Entrepreneurial activities can be carried out as citizens of the Russian Federation and foreign businessmen, ready to invest in the Russian economy.

The first attempts to create specialized territories in Russia were undertaken in 1994, but this led to inconsistencies with current legislation, and projects were minimized. The full development of the SEZ in our country began since 2005, the first federal law on special economic zones was adopted.

It is important not to confuse this concept with a free trade zone. The latter includes isolated territories on which trade without customs duties. The SEZ imply not only trade, but also the production, the provision of services for special conditions and not always or not fully exempt from customs fees.

Goals of creation

The creation of special economic zones is economically justified for the state and beneficial to entrepreneurs and investors. In Russia, each such project should solve the most important strategic tasks. Attracting investments in a specific region contributes to its development. In addition, a bet on any industry and the direction of services is made, from the successful work of which is expected to replenish the budget, expanding the possibilities of foreign trade.

Creating a SEZ, the state decides next tasks:

1. Provides the influx of private domestic and foreign.
2. Contributes to an increase in the number of jobs, especially for highly qualified employees, which is necessary for motivation the best minds Countries remain within its limits.
3. Implements the course of import substitution, makes it possible to restore and create domestic production.

In turn, residents, companies registered in the SEZ, can:

1. Reduce your costs for the production and decision of administrative issues, thanks to the reduced tax, etc. This gives greater freedom in the designation of the price of the product, which increases its competitiveness.
2. To use the infrastructure created by the state, in most cases, at the initial stage, these costs are carried out at the expense of the budget.
3. Have an advantage when choosing qualified specialists.

Classification

Special economic zones existing in the Russian Federation are heterogeneous. Differences are due to the specifics of the region and the objectives of providing this status. First, all SEZ can be divided into two groups: closed and integration. TO closed These areas are isolated and in geographical terms, islands, peninsula, in rare cases they are organized within the cities. All that is produced in these zones is sent to export. Integration SEZ Have a different level of interconnection with the economy of the native country and other states.

By what functions should be performed, special economic zones are divided into several types. Different economists offer their classification options. The Ministry of Development of the Russian Economic Department allocates 4 groups:

1. Industrial production. Selected types of production are developing on separate territory. Investors that invest in these directions receive benefits and benefits.
2. Technical and introduction. Designed to accommodate research organizations, design bureaus. This also includes technopolis and technology parks. The main task is to develop innovative projects, scientific progress, the development of new products of technologies and solutions. Creating comfortable conditions is necessary to attract foreign specialists and their achievements.
3. Tourist and recreational. Parts of the country where it is advisable to develop tourism: there are historically and culturally significant places, an active recreation zone, etc.
4. Port. IN this group The free trade zones are exempt from customs duties. As a rule, it is the territories of seaports, airports. Created special conditions For business associated with transportation, packaging, sorting and storing goods, conducting quality control.

There are also comprehensive special economic zones, they become whole regions when there is a need to provide benefits to everyone or almost all entrepreneurs to support this region. An example of this approach is the Crimea, where special status is needed to mitigate the transition of local business to the Russian economy, to restructure under the legislation operating in the Russian Federation.

Privileges

Depending on the specific zone and delivered in connection with these tasks, residents are provided with the corresponding set of benefits and sending.

1. Taxes. Investors are exempt from paying some taxes to a fixed percentage or in full. Possible benefits for taxes on VAT, property, property. Companies registered in the industrial and production area and involved in relevant activities have the right to partial exemption from paying taxes to land, property and transport, a decrease in income tax percentage. The technical and introduction zones are twice as well.
2. Customs. For organizations that in production purposes are purchased foreign raw materials or semi-finished products, lower customs fees are applied or duty is canceled. Products manufactured in the OEZ partially or fully exempt from export duties. At the enterprises themselves, the procedures for customs registration and receipt of permits can be as simplified.
3. Administrative. Simplify the registration process of organizations. Minimizing the list of labor protection requirements. Opening of privileged access to the corresponding domestic and closely located foreign markets. Providing great rights and opportunities to representatives of foreign companies and private foreign investors.
4. Financial. From the state, financial assistance is provided in the form of subsidies, loans, subsidies for renting and buying land plots or industrial premises. Providing preferential tariffs for utilities, providing the necessary infrastructure.

Registration order of residents

The presence of an organization on the territory of a special economic zone does not mean the right to receive benefits. Residents may apply to fullest. To obtain this status, it is necessary that the company complies with a number of requirements:

1. In industrial production and port SEZ residents can only be legal entitiesleading commercial activity and non-unitary. In other cases, IP are admissible.
2. The company must be registered in the municipal object, in which there is a special economic zone, and not have branches and representative offices outside it.
3. The organization has sufficient financial means For the investment of the required volume. In industrial production SEZ, the minimum threshold is 3,000,000 euros, in ports - from 2,000,000 to 30,000,000 euros.

To obtain the status of a resident of a special economic zone, it is necessary to obtain the decision of the Expert Council. To do this, the application is first drawn up in which:

• application for concluding an agreement on the implementation of activities;
• a copy of the certificate of state registration;
• a copy of the constituent documents;
• copy Inn.

It is necessary to pre-submit the project directly in the SEZ Management Company. At this stage, business plan errors are detected, its compliance with the requirements of the type of activity, social and economic benefits. After the approval of the Criminal Code of the Modified Project, the application is sent to the Ministry of Economic Development of the Russian Federation

For two months, it is considered. With a positive response, the Expert Council makes a decision to conclude an agreement. Based on it, the company is brought to the register of residents, and only after that can enjoy the benefits of the status received.

The standards for the creation and functioning of special economic zones in Russia are fixed in Federal Law from 07.22.2005 №116-ФЗ. It is prescribed the necessary conditions To assign the status of the SEZ, the timing of its action, the decision procedure, authorized bodies and the forms of agreements.

The application for the creation of a special economic zone, according to the recommendations of the Ministry of Economic Development, the authorities of the regional authorities are submitted. The Government of the Russian Federation decides and publishes the appropriate decree, on the basis of which a tripartite agreement is concluded (the Russian government, the head of the subject of the Russian Federation and the municipality).

Special economic zones for Russia are a relatively new solution. And in the first 10 years, the results did not meet expectations in any point of view of attracting private investment, nor from the position of providing new jobs. Budget funds were spent not effectively, therefore the legislative framework It continues to develop in order to more detailed explanations of the requirements for payback periods, the justification of the assignment of status, profitability and other things. In this regard, a number of points are under refinement.

Examples for Russia

Conduct the status of the SEZ can the territories corresponding to the following conditions:

• favorable location (proximity to the country's borders or to the regions with which interaction is planned, the presence of access to the sea, places suitable for organizing recreation areas);
• the presence of unoccupied areas on which enterprises and complexes can be placed;
• the presence of a sufficient number of frames of the required level of qualifications;
• openness to international and interregional contacts;
• suitable sectoral orientation.

The industrial production special economic zone of Alabuga is located in the Republic of Tatarstan, near the federal highway and the railway branch. It covers an area of \u200b\u200b20 square meters. km, use about 5,000 employees. More than 40 resident enterprises are engaged in manufacturing: buses, household appliances, medicines, furniture, complex chemicals, aircraft.

A prerequisite for residents is to introduce investments in the amount of 1,000,000 euros in the first year of work and 10,000,000 euros for the period to which the contract is concluded.

The advantages of organizing a business in Alabuga are:

• in the ability to place and use equipment of foreign production, without paying VAT and customs fees;
• in export duty to the export of manufactured products;
• in the absence of obligations of tax and land in the regional budget;
• in profit tax benefits until 2055 (2% - the first five-year plan, 7% - the second, 15.5% - the subsequent period)
• in the provision of land plots with prepared infrastructure at reduced prices.

The territory of technical and introduced SEZ 200 hectares is divided into three fragments, each of which is allocated for programmers, nanotechnologists or nuclear physicists. The main activities include: nanotechnology, information development, the development of nuclear physics, biotechnology, innovation in the field of medicine.

Residents of the special economic zone "Dubna" receive the following preferences:

1. Tax benefits (for the first 5 years only payment is subject to income tax listed in the Regional Budget).
2. Simplified procedures for paperwork on land.
3. Subsidied connecting to communications and rentals.
4. Lack of customs restrictions.

In the Unique place in the Republic of Altai in 2007, tourist-recreational SEZ was created. The project was to improve the territory and make it accessible and attractive for tourist holidays. The arrangement of the necessary infrastructure was conceived (which was responsible for the state) and the construction of tourist facilities (due to the investments of private investors).

Privileges for businessmen:

• lack of intervention and current control in the implementation of investment projects;
• reduced tax rates;
• reduced land rental fee to 2%.

The main attractive object was to become an artificial lake. To date, it has not been put into operation. During the optimization of expenses when planning a budget for 2018-2019, the special economic zone "Altai Valley" could be abolished, that is, the state no longer expects to finance this project. But the site continues to develop under the control of regional authorities while preserving many benefits.

Tourist-recreational SEZ "Turquoise Katun" The largest territory in the area of \u200b\u200bthe occupied territory is 3326 hectares. This is the only project that is actually taking tourists today. There are 24 facilities, most of the planned communication systems were built. Under the conditions of the signed agreement, the provision of tax and administrative benefits is provided until 2055.

But due to the revealed violation of the balance of investment by the state and private investors, the project can be transferred to the regional office or lose the status of a special zone. Despite this, the influx of tourists is growing every year, and the interest of entrepreneurs to the region is also rising. In any case, as of the territory of the territory of the territory for 2020, Turquoise Katun is attractive for business from the point of view of the prepared platform and comfortable conditions for renting land plots.

One of the bright examples of industrial production special economic zones is the "Titanium Valley", located in the Sverdlovsk region. Privileges receive enterprises engaged in the processing of titanium and manufacturing equipment for the heavy industry, production of building materials.

The list of preferences provided:

• reducing the tax burden (income tax from 2%);
• customs benefits;
• ready-made platforms for production activities;
• resource support;
• simplified administration system;
• selection and training of personnel under a specific investor.

Ulyanovsk

The port of SEZ "Ulyanovsk" is part of the region's aviation cluster. The duration of the special zone of 49 years is planned. In addition to wholesale trade The most important directions of development are indicated by: aircraft, maintenance of aircraft, the production of electrical equipment and appliances, the manufacture of composites. The main objective of the EEZ formation is to improve the economic situation in the Ulyanovsk region.

For the functioning of enterprises, road, engineering and customs infrastructure has been created. Investors investing in business in this area can save up to 30% of their expenses.

1. Exemption from all taxes, except for income tax, which the first ten years is 2%.
2. Providing ready-to-use industrial and office space, including aviation hangars
3. The lack of customs duties and excise taxes when moving the goods necessary for the organization or current work of the enterprise.
4. Minimum costs in the process of solving administrative issues.

Companies not included in the list of residents of special economic zones, but also located on their territory, can also qualify for some benefits in coordination with the management company.

A different situation with the regions that the OEZ, for example, the Republic of Crimea or the Kaliningrad region are considered entirely considered. In these subjects of the Russian Federation, there is enough local registration of the organization to obtain benefits, since all entrepreneurs equally have the right to relevant privileges.

For 2020, 25 SEZ operate in the Russian Federation. During his stay in special economic conditions, the company should go to a stable efficient work and stop needing benefits and subsidies, as initially SEZ is a tool for launching new enterprises, and not the opportunity to get away from paying mandatory payments.

News regarding the SEZ in the Russian Federation are presented below.

Keywords: special, free, economic, zones, SEZ, FEZ, ESS essence,types of SEZ

Free, special or special economic zone (abbreviated OEZ or FEZ) - limited territory with a special legal status in relation to the rest of the territory and preferential economic conditions For national and / or foreign entrepreneurs. The main goal of creating such zones is to solve the strategic objectives of the state development of the state as a whole or a separate territory: foreign trade, general economic, social, regional and scientific and technical problems.

Goals of creating from the point of view of the state:

attracting foreign direct investment, advanced technologies for the production of goods and services;

creating new jobs for highly qualified personnel;

development of the export base;

import substitution;

approbation of new methods of management and organization of labor.

Objectives of creating investors:

development of new sales markets;

approaching production to the consumer;

minimization of costs associated with the lack of export and import customs duties;

access to infrastructure;

using the cheapest labor;

reduction of administrative barriers;

development of the territory.

The SEZ can be classified according to the functions, the degree of integration into the economy and the systems of the benefits provided.

By functions

Free trading zone (SST) - the territory derived from the National Customs Territory. Inside operations on the storage of goods and their pre-sale preparation (packaging, marking, quality control, etc.).

Industrial zone (PPZ) - part of the National Customs Territory, within which the production of specific industrial products has been established; In this case, investors are provided with various benefits.

Technical and Implement Zone (TWZ) - the territory derived from the National Customs Territory within which research, design, design bureaus and organizations are posted. Examples of TWZ: Technoparks, Technopolis.

Tourist-recreational zone (TRZ) - The territory on which tourist and recreational activities are being conducted - the creation, reconstruction, development of the infrastructure of tourism and recreation, the development and provision of services in the field of tourism.

Service zone- Territory with a preferential regime for firms engaged in financial and non-financial services (export-import operations, real estate operations, transportation)

Complex zones. There are zones with a preferential regime of economic activity in the territory of a separate administrative area. These are free entrepreneurship zones in Western Europe, Canada, formed in depressive areas, special economic zones in China, the territory of a special regime in Argentina, Brazil.

According to the degree of integration into the economy

Zones integrated to the national economyfocused on the development of branches with industries national Economynot included in the zone and help solve problems of export production, improving the technological level of production, improving product quality, satisfying internal needs.

Anklava (export-oriented) zonesIn which production is focused on export and replenishment of currency revenues, and the connection with the internal economy is minimal.

On systems of benefits

Taxes: Tax "Vacations" - partial or complete liberation of investors from paying taxes and property, VAT, etc. (in accordance with the SEEP Law, which has entered into force on January 1, 2006: PPZ residents for five years are exempt from land Property and transport taxes, 4% (up to 16%) decreases income tax.)

Customs (import)- partial or complete exemption from import duties on semi-finished products, raw materials, etc., imported to use inside the zone;

Customs (export)- Partial or complete exemption from export duties to the products made inside the zone.

Financial - investment subsidies, government preferential loans, reduced rates for utility bills and rental of industrial premises.

Administrative - simplified procedure for registering enterprisesThe simplified procedure for the entry and departure of foreign citizens, the unhindered export of legitimately received by foreign citizens abroad.

Special economic zones - These are the territories that the state gives special legal status and economic benefits to attract Russian and foreign investors to priorityfor Russia Industries.

In Russia, the systemic development of special economic zones began in 2005, from the moment of adoption of the Federal Law on the SEZ 22.07.2005

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

On the territory of the SEZ acts special Mode of Entrepreneurial Activities:

• investors get created at the expense of state budget infrastructure for business development, which reduces the cost of creating new production;
• thanks to the free customs zone regime, residents receive significant customs benefits;
• a number of tax preferences are provided;
• the "One Window" administration system allows you to simplify the interaction with government regulatory authorities.

In Russia, there are special economic zones of four types:

- industrial production zones or industrial SEZ.

- Technical and embedded zones or innovative SEZ.

- Port zones.

- Tourist and recreational zones or tourist SEZ.

In addition, in the Kaliningrad region since 1991 there is a SEZ (FEZ "Amber, SEZ in the Kaliningrad region), the conditions of which are currently stipulated in a separate federal law No. 16-ФЗ dated January 10, 2006

Industrial OEZ

Extensive territories located in large industrial regions of the country. Proximity to the resource base for production, access to the finished infrastructure and main transport arteries is only the main characteristics of industrial (industrial-production) zones that determine their advantages. Placing production on the territory of industrial areas allows you to increase product competitiveness on russian market by reducing costs.

Industrial zones are located on the territory of the Elabuzhsky district of the Republic of Tatarstan (SEZ "Alabuga") and 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 industrial-production type in the Samara region, the territory of which directly adjoins Tolyatti.

Among the priority areas of industrial zone production:

Cars and autocomponents;

Building materials;

Chemical and petrochemical products;

Household appliances and shopping equipment.

Innovative SEZ

The location of the innovative (technical and innovative) SEZ in the largest scientific and educational centers with rich scientific traditions and recognized research schools opens up great opportunities for the development of innovative business, the production of high-tech products and bringing it into Russian and international markets.

Package of customs benefits and tax preferences, access to professional personnel resources Along with the growing demand for new technologies and modernization of various industries russian economy Makes innovative SEZ attractive for venture capital, as well as developers and manufacturers of high-tech products.

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

Priority directions for the development of innovative zones are:

Nano- and biotechnology;

Medical technologies;

Electronics and communications;

Information Technology;

Accurate and analytical instrument making;

Nuclear physics.

Tourist SEZ

Located in the most picturesque and in demand by tourists of the regions of Russia, tourist (tourist and recreational) SEZ offer favorable conditions for organizing tourist, sports, recreational and other types of business.

Seven tourist areas are located on the territory of the Irkutsk region, Altai Region, Altai Republic, Republic of Buryatia, Kaliningrad region, Stavropol Territory, Primorsky Krai. Another six newly created SEZ is located in the North Caucasus Federal District.

Porto SEZ

Porto-logistic special economic zones are in close proximity to the main global transit corridors. Their position allows access to the fast-growing market for extremely demanded port-logistics services both in the Far East and in the central part of Russia.

A distinctive feature of a special economic zone on the basis of the airport "Ulyanovsk-East" is its proximity to enterprises of the Ulyanovsky Aviation cluster. This creates prerequisites for the development of projects related to maintenance and re-equipment of aircraft.

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

On October 2, 2010, Russian Prime Minister Vladimir Putin signed a Resolution No. 800 of the Government of the Russian Federation on the establishment of the PSEM "Murmansk". October 26, the ruling entered into force. On the territory of the OEZ "Murmansk", the construction of a container terminal is possible, the modernization of the existing and the construction of new port capacities for receiving, transshipment and loading of bulk and bulk cargo. In addition, it is possible to assemble drilling plants, which is of great importance for the successful development of oil and gas shelf fields. Investors Port SEZ "Murmansk" will receive tax and customs benefits, as well as connecting to infrastructure facilities. Investors are guaranteed the invariability of tax benefits during the entire period of the existence of a special economic zone.

Special economic zone

Special, Complete or Special Economic Area (abbreviated OEZ or FEZ) - a limited area with a special legal status in relation to the rest of the territory and preferential economic conditions for national and / or foreign entrepreneurs. The main goal of creating such zones is to solve the strategic objectives of the state development of the state as a whole or a separate territory: foreign trade, general economic, social, regional and scientific and technical problems.

Objectives for creating a SEZ

Goals of creating from the point of view of the state

• Attracting foreign direct investment, advanced technologies for the production of goods and services.
• Creating new jobs for highly qualified personnel.
• Development of the export base.
• Approbation of new methods of management and organization of labor.

Goals of creating investors

• Approaching production to the consumer.
• Minimizing costs associated with the lack of export and import customs duties
• Access to infrastructure.
• Use a cheaper workforce.
• Reduced administrative barriers.
• Development of the territory.

OEZ classification

The SEZ can be classified according to the functions, the degree of integration into the economy and the systems of the benefits provided.

By functions

• Free trading zone (SST customs territory. Inside operations on the storage of goods and their pre-sale preparation (packaging, marking, quality control, etc.).
• Industrial zone (PPZ) - part of the National Customs Territory, within which the production of specific industrial products has been established; In this case, investors are provided with various benefits.
• Technical and Implement Zone (TWZ) - the territory derived from the National Customs Territory within which research, design, design bureaus and organizations are posted. Examples of TWZ: Technoparks, Technopolis.
• Tourist-recreational zone (TRZ) - The territory on which tourist and recreational activities are being conducted - the creation, reconstruction, development of the infrastructure of tourism and recreation, the development and provision of services in the field of tourism.
• Service Area - Territory with a preferential regime for firms engaged in financial and non-financial services (export-import operations, real estate operations, transportation)
• Complex zones. There are zones with a preferential regime of economic activity in the territory of a separate administrative area. These are free entrepreneurship zones in Western Europe, Canada, formed in depressive areas, special economic zones in China, the territory of a special regime in Argentina, Brazil.

According to the degree of integration into the economy

• Zones integrated into the national economy, focused on the development of links with the sectors of the national economy, not included in the zone and help solve the problems of export production, improving the technological level of production, improving product quality, satisfying internal needs.
• Anclaxional (export-oriented) zones in which production is focused on export and replenishment of currency revenue, and the connection with the internal economy is minimal.

On systems of benefits

Special Economic Zones by Countries

Russia

Special economic zones are the territories that the state gives special legal status and economic benefits to attract Russian and foreign investors to the priority industry for Russia.

In Russia, the systemic development of special economic zones began in 2005, from the moment of adoption of the Federal Law on the SEZ 22.07.2005

The purpose of the creation of special economic zones is the development of high-tech sectors of the economy, import-substituting industries, tourism and sanatorium-resort sphere, the development and production of new types of products, the expansion of the transport and logistics system. The development of special economic zones in Russia is engaged in specially created management Company - "Special Economic Zones", whose only shareholder is the state.

On the territory of the SEZ, there is a special regime of entrepreneurial activities:

• Investors receive the infrastructure created at the expense of the state budget for business development, which reduces the cost of creating new production.
• Thanks to the free customs zone regime, residents receive significant customs benefits
• A number of tax preferences are provided.
• The "One Window" administration system allows you to simplify the interaction with government regulatory authorities.

In Russia, there are special economic zones of four types:

• Industrial production zones or industrial SEZ.
• Technical-embedded zones or innovative SEZ.
• Port zones
• Tourist recreational zones or tourist SEZ

In addition, in the Kaliningrad region since 1991 there are SEZ (FEZ "Amber, SEZ in the Kaliningrad region), the conditions of which are currently stipulated in a separate federal law No. 16-FZ of January 10, 2006.

Industrial OEZ

Extensive territories located in large industrial regions of the country. Proximity to the resource base for production, access to the finished infrastructure and main transport arteries is only the main characteristics of industrial (industrial-production) zones that determine their advantages. The placement of production on the territory of industrial areas allows to increase product competitiveness in the Russian market by reducing costs.

Industrial zones are located on the territory of the Elabuzhsky district of the Republic of Tatarstan (SEZ "Alabuga") and the Lipetsk region (SEZ Lipetsk). On August 12, 2010, the decree of the Government of the Russian Federation was signed on the creation of a special economic zone of industrial-production type in the Samara region (Togliatti (special economic zone)), the territory of which directly adjoins Tolyatti. In December 2010 - a special economic zone of industrial and industrial type "Titanium valley" (Upper Salda, Sverdlovsk region)

Among the priority areas of industrial zone production:

• Car and autocomponents
• Building materials
• Chemical and petrochemical products
• Household appliances and shopping equipment

Innovative SEZ

The location of the innovative (technical and innovative) SEZ in the largest scientific and educational centers with rich scientific traditions and recognized research schools opens up great opportunities for the development of innovative business, the production of high-tech products and bringing it into Russian and international markets.

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

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

The priority directions for the development of innovative zones are:

• Nano- and biotechnology
• Medical technologies
• Electronics and communications
• Information Technology
• Accurate and analytical instrument
• Nuclear physics

Tourist SEZ

Located in the most picturesque and in demand by tourists of the regions of Russia, tourist (tourist and recreational) SEZ offer favorable conditions for organizing tourist, sports, recreational and other types of business.

Seven tourist areas are located on the territory of the Irkutsk region, the Altai Territory, the Republic of Altai, the Republic of Buryatia, the Kaliningrad region, the Stavropol Territory, Primorsky Krai. Another six newly created SEZ is located in the North Caucasus Federal District.

Porto SEZ

Porto-logistic special economic zones are in close proximity to the main global transit corridors. Their position allows access to the fast-growing market for extremely demanded port-logistics services both in the Far East and in the central part of Russia.

A distinctive feature of a special economic zone on the basis of the airport "Ulyanovsk-East" is its proximity to enterprises of the Ulyanovsky Aviation cluster. This creates prerequisites for the development of projects related to maintenance and re-equipment of aircraft.

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

On October 2, 2010, Russian Prime Minister Vladimir Putin signed a Resolution No. 800 of the Government of the Russian Federation on the establishment of the PSEM "Murmansk". October 26, the ruling entered into force. On the territory of the OEZ "Murmansk", the construction of a container terminal is possible, the modernization of the existing and the construction of new port capacities for receiving, transshipment and loading of bulk and bulk cargo. In addition, it is possible to assemble drilling plants, which is of great importance for the successful development of oil and gas shelf fields. Investors Port SEZ "Murmansk" will receive tax and customs benefits, as well as connecting to infrastructure facilities. Investors are guaranteed the invariability of tax benefits during the entire period of the existence of a special economic zone.

Conditions of creation

• Only four types of SEZ can be created in the state:
  • Innovative (technical and implement) (no more than 4 km²);
  • Industrial production (since 2012 area of \u200b\u200bno more than 40 km²);
  • Tourist recreational;
  • Port
• No SEZ, except for the zones of a tourist-recreational type, cannot be located in the territory of several municipalities or include the entire territory of administrative education;
• On the territory of the OEZ not allowed:
  • Mining and recycling of minerals;
  • Production and processing of excisable goods, with the exception of passenger cars and motorcycles;
• SEZ, except for the OEZ of a tourist-recreational type, can be created only in land owned land plots;
• The decision on the creation of the SEZ is made by the Government of the Russian Federation.

Belarus

Work on the creation and development of the FEZ in Belarus was launched in the 90s. Individual areas of regional centers were chosen as territories under the establishment of the FEZ. Currently, 6 free economic zones are functioning in the Republic of Belarus, including Brest, Gomel Raton, Minsk, Vitebsk, "Mogilev" and "Grodnoinvest". All FEZ Belarus are comprehensive in nature economic activityWhat is manifested in the performance of manufacturing, export and customs functions. Currently, the development stage is a project to organize a specialized FEZ tourist and recreational type "Nesvizh-Minsk". The first SEZ "Brest" in Belarus was established in 1996. The process of the establishment of the FEZ included two stages. In the first stage (1997-2000), the focus was focused on the formation of the necessary foundations of the production and social infrastructure of a multi-sectoral complex of interrelated industries, including export orientation, to solve the tasks of the next stages of the development of the zone. The second stage (2000-2005) envisaged the formation and increasing of the production potential of the zone in accordance with its specialization, the creation of a highly efficient production and innovative complex of enterprises of export and import-substituting nature, the development of tourist and recreational and other activities. In practice, the Brest FEZ was created practically in a purest place, in the absence of attractive conditions for investors. The problem of lack of necessary elements of infrastructure for functioning industrial industries He was the main and for the FEZ "Vitebsk". Also on the territory of the SEZ there was no temporary storage warehouses, where the operational customs management and control of all incoming and exported goods should be carried out. The problemability of development is expressed through the need for investment, or by one resident of the FEZ, or participation in joint construction. More favorable starting conditions for the creation of the FEZ were in the areas of the cities of Minsk, Gomel, Grodno and Mogilev. First, these centers had the necessary infrastructure, engineering Communication, free land areas for production activities. Secondly, there is a developed network of automotive, rail and aviation communications. Third, the presence of free production facilities on the borders of the FEZ existing enterprises, objects and construction, as well as land plots in the areas of the promising industry. The creation of free economic zones aims to attract foreign capital, subject to local production, with the further sale of goods (services) for export. The total export of Belarusian FEZ in 2009 amounted to $ 1176.86 million, and imports - $ 1146.94 million. Balance equals +29.91 million dollars. Situation varies in 2010. Exports of goods and services amounted to - $ 1571.24 million, and imports - $ 1588.89 million. Accordingly, the balance of foreign trade -17.65 mln. The largest number of residents are occupied by mechanical engineering and metalworking, chemical and petrochemical industry. These areas account for about 48% of all residents of the FEZ. These industries are high-tech and require constant streams of financial resources. The effectiveness of the FEZ functioning is reflected in the amount of accumulated investment. Free economic zones of Belarus for the period from 1998 to 2011 has been accumulated foreign capital in the amount of $ 559.87 million. In absolute terms, the greatest volume of PPP came from the FEZ "Mogilev", "Brest", "Minsk". The net receipts of foreign direct investment from residents of the FEZ amounted to only $ 166.52 million, respectively, 8% of the total direct investment in the country in 2011. Such indicators questioned the effectiveness of the functioning of the FEZ of Belarus. In the presence of customs and tax breaks, which for the most part are represented by the abolition of all payments, residents of the FEZ are not able to attract foreign capital qualitatively.