What is FEZ. Concept, goals and types of free economic zones. What special economic zones already exist in Russia

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 development is actively developing. economic zonesdistinguished by the maximum amount of benefits for their residents.

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 bid is made on any industry and the direction of services, from the successful work of which is expected to replenish the budget, expanding opportunities 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 production purposes Purchas 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 production premises. Providing preferential tariffs on utilitiesproviding 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 entities leading 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 resources for the implementation of the investment of the required amount. 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 norms for the creation and functioning of special economic zones in Russia were recorded in the Federal Law of July 22, 2005 No. 116-FZ. 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. Budgetary funds were not effective, so the legislative framework continues to develop in order to more detailed explanation of the requirements for payback periods, the justification of the assignment of status, profitability and other. 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, drugs, 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 in Russian Federation There are 25 SEZ. 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.

What are free economic zones and why are they needed?

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Free economic zones (FEZ) Called separately dedicated territories of the country, which have preferential currency, tax, customs regimes. In the FEZ encourages the formation of export capital and influx foreign capital In the scope of services and industry, as well as joint trading and other entrepreneurial activities with foreign capital.

FEZ is an integral part of economic relations at the international level today. This system of relations firmly entrenched in world business practice. The FEZ in the world system of economic relations is an important factor in rapid economic growth, which is achieved at the expense of various actions: exchange of information and technologies, deepening integration economic actions, investment mobilization, intensification of international turnover.

FEZ formation objectives:

• making production and supply to the domestic market of import-changing goods, distinguished by high quality;
• development of new work experience, organization and management of personnel, training, development of various models of economy management systems, mastering the functioning of individual business entities in the market environment;
• enhancing the rapid growth of the export potential of the economic zone;
• motivation of the economic development of regions surrounding the territory of the free economic zone using foreign capital.

Creating acceptable conditions makes FEZ an important factor in economic Development Countries that helps speed up national Economy In world economic ties, as well as stimulate the development of the country's economy as a whole. In fact, the FEZ act as poles of economic growth. This is an active external management tool. economic connections at the level regional Policy and state level.

Types of FEZ in terms of functionality:

• offshore zones in which preferentially dedicated territories organize preferential tax, currency, registration and banking conditions for non-residents of the country;
• complex production areas that are created primarily on export production of mass consumption goods that do not require material consumption;
• technopolis and technological parks that are created with the orientation for the development and development of innovative technologies;
• foreign trade zones where a combination of duty-free trade and the development of transport, warehouse services and export production is possible.

Also, the FEZ can also be characterized by applying on its territory duty free customs territory.

Causes of FEZ formation

FEZ are created in industrial developed countries In regions with economic depression, with the aim of reviving secondary and small business and aligning in this way interregional differences. Enterprises of such regions receive the highest possible tax breaks. FEZ - Regional Policy Toolused in those areas of countries where boost economic level, as well as the level of social development.

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

Developing countries, in contrast to industrialized, make a chief emphasis primarily to achieve a higher level of industrialization: industry modernization, attraction of foreign capital, advanced training of employees, the introduction of new technologies.

Classification of FEZ

Complex FEZ Create with the establishment of a preferential management regime in the territories of individual administrative formations. These include:

• Special economic zones
• Special regime territory
• Special economic zones
• Free Entrepreneurship Zones

Service zones - Territories with preferential regimes of entrepreneurial activities for organizations and firms that provide insurance, financial and economic and other services:

• Tourist services
• Banking and Insurance Services
• Offshore

Industrial and industrial economic zones - This is the 2nd generation FEZ, which appeared as a result of the transformation of trading zones after the capital began to be imported there in addition to goods:

• Export-import-substituting
• Export-manufacturing
• Import-substituting
• Industrial parks
• Scientific and industrial parks

Technical and introduction economic zones refer to the zones of the 3rd generation (1970-1980s.). They focus foreign and national research organizations that use unified system Tax benefits:

• Innovative centers
• Technoparks
• Technopolis

Trade zones - The simplest FEZ form, which appeared in 17-18 centuries. Trading areas work in most countries, but most of them are located in industrialized countries:

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

World Experience in the Organization of FEZ

According to data for July 2006, various expert sources in the world exist from 1200 to 2000 FEZ of various functional types. The dynamics of the rate of FEZ in quantitative terms and according to the total production volume of products in them speaks of a big perspective of this direction in our country and in the world as a whole.

In World Practice, the FEZ is used as an active management to the state level. The first such zones on the territory of Russia appeared in 1990. For over 15 years, the process of their formation and operation, which did not have a clearly spent system. Marina was not only the absence legislative baseBut also the constant struggle of the federal center with the regions for favorable benefits for the FEZ, as well as for the right to manage them.

Now the situation has undergone major changes. Today, it is possible to observe the development of a fundamentally new stage in the creation and functioning of the FEZ in the territory of the Russian Federation. These changes are associated with federal law on special economic zones in the Russian Federation adopted dated July 22, 2005. Creating this FZ marked the beginning of the creation of a single legal base and the FEZ functioning systems in the Russian Federation.

Causes of FEZ formation in the Russian Federation:

• the need to form highly skilled jobs;
• the creation and further development of various industries, including high-tech, as well as services;
• motivation of the regions of the country to economic and social development;
• attracting capital of Russian and foreign companies.

The adopted Federal Law provided for the formation of 2 species in our country: special technical and introduced zones and industrial zones. Also, the law provides for maintenance in the territories of the FEZ only such types of activities, which are revised by the law and are provided for by the 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 areas receive significant benefits regarding federal taxwhich at the expense of local taxes can be complemented by the subjects of the Federation:

• liberation of participants from VAT services for the transportation of goods;
• liberation of participants from the date of registration for a period of 5 years from income tax;
• reduced for the participants of the value-added tax area by 50% on products own productionwhich are implemented in the territory;
• reducing taxable profits on the amount of profit, which is invested in investment, at the end of the period of 5 years.

It should be understood that the organization and creation of the necessary FEZ infrastructure cannot be made without investments money From the budget.

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

The ideal free economic zone is a zone with clear rules that has a maximum competitive environment and minimal bureaucratic costs. The creation and success of the development of the SEZ in Russia directly depend on how much they will be approached by this scheme. The successful formation of the FEZ in the territory of the Russian Federation will help create the most favorable investment climate in areas.

Special economic zone

Special, Complete or Special Economic Area (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.

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 enterprise 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.
• Anklave (export-oriented) zones in which production is focused on export and replenishment currency revenueand 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 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-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. 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, 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 innovative (technical and implement) SEZ 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 high-tech products and withdrawing it to 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 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, 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.

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. Thirdly, the presence of existence on the borders of the free production capacity of 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.

According to Federal law From July 22, 2005 No. 116-ФЗ "On Special Economic Zones in the Russian Federation" SEZ - a part of the Russian Federation defined by the Government of the Russian Federation, on which the special regime of entrepreneurial activities is operating.

EEZ of four types can be created in the Russian Federation: industrial and industrial (or industrial) type, technical and introduction (or technological) type, tourist-recreational (or tourist) type and port.

Basic goals for creating a 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 transport infrastructure;
• development of tourism and sanatorium resort sphere.

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

• five OEZ of technological type (in St. Petersburg, in the Zelenograd administrative district of Moscow, in the city of Dubna (Moscow region), in Tomsk (Tomsk region) and in the Republic of Tatarstan);
• six industrial SEZ (in the Lipetsk region, in the Republic of Tatarstan SEZ PPT "Lipetsk", the Pskov region, the Samara region, the Kaluga region and the Sverdlovsk region);
• four tourist recreational SEZ (in the Republic of Altai, the Republic of Buryatia, the Altai Territory and the Irkutsk region);
• two ports SEZ (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 regime of land use, as well as guarantees from 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 of control measures, as well as the provision of services in the "one window" mode.

The legislation of the Russian Federation provides for some restrictions on the activities of the Residents of the SEZ. In particular, the territory of most special economic zones does not allow the placement of housing facilities, the development of deposits and mining, their processing, and the production and processing of excisable goods (with the exception of passenger cars and motorcycles). At the same time, the Government of the Russian Federation may determine other activities of which the implementation of which is not allowed in the SEZ.

To create a SEZ, compliance with the main condition - the SEZ (except for port) can be created only in land plots in state and (or) municipal property. So, at the time of the creation of an industrial production special economic zone:

• landthat form its territory should not be in 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 which are placed such objects;
• only objects in state and (or) municipal property and non-owned and (or) in the use of citizens and legal entities, with the exception of engineering and transport infrastructures, may be located on land plots that form its territory.

Characteristics of industrial SEZ:

• placement of industrial facilities;
• area no more than 20 square meters. km;
• the term 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.

Resident of an industrial and production special economic zone is recognized commercial organization, with the exception of unitary enterpriseRegistered in accordance with the legislation of the Russian Federation in the territory of the municipality, within the boundaries of which the special economic zone is located, and the agreement on the management of industrial and production activities with the Office of the EEZ.

An individual entrepreneur or a commercial organization is recognized by the residents of the SEZ from the date of making the appropriate entry into the register of residents of the SEZ.

The resident of the industrial and production special economic zone is entitled to lead on the territory of the SEZ only industrial and industrial activities within the limits provided for by the agreement on the conduct of industrial and production activities.

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

• transport tax - release for 10 years from the date of production vehicle registered;
• property tax - exemption for 10 years from the date of property registration;
• land tax - release for 10 years for land in the SEZ.

On the territory of each SEZ there are tax benefits. For example, the SEZ residents in the Lipetsk region are provided by the following benefits:

• income tax at a rate of 20%;
• transport tax - release for five years from the date of the vehicle statement;
• property tax - exemption for five years from the date of the statement of the property for accounting;
• land tax - release for five years for land on the territory of the SEZ.

At the time of the creation of a technical and innovative special economic zone:

• land plots that form its territory, with the exception of land plots, which are provided to accommodate and use engineering infrastructure facilities and on which such objects are placed, should not be in possession and (or) in the use of citizens and legal entities, with the exception of educational and (or ) scientific research organizations;
• on land plots that form its territory can only be located objects in state and (or) municipal property and non-possession and (or) in the use of citizens and legal entities (except engineering and transport infrastructure facilities), with the exception of educational and (or) research organizations.

Technological SEZ characteristic:

1. conducting technical and innovative activities;
2. created no more than two areas of the territory, total area which is not more than 3 square meters. km;
3. can not be located in the territories of several municipalities;
4. should not include a fully territorial territory of any administrative-territorial education;
5. the term of existence is not more than 20 years.

Tax breaks for residents of the technological special economic zone:

• when calculating the income tax - residents will be able to fully recognize the costs (including not given a positive result) on research and development work (R & D) in the amount of actual costs reporting periodin which these costs were produced;
• income tax rate to be credited to the budget of the subject of the Russian Federation -13.5%;
• exemption from payment transport tax for five years;
• residents are exempt from property tax tax against property taken into account on the resident organization's balance sheet for five years from the date of registration;
• resident organizations are exempt from taxation against land tax For a period of five years from the moment of ownership of the land plot provided by the SEZ resident.

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

• land plots that form this zone (including land plots, which are provided to accommodate and use the objects of engineering, transport, social, innovative and other infrastructure of this zone, housing facilities and on which such objects are placed) may be in possession and ( or) in the use of citizens or legal entities. Land plots forming a tourist Corecakeactionary SEZ may relate to lands of specially protected areas;
• on land forming this zone, objects in state, municipal, private ownership can be located.

Currently there are SEZ tourist and recreational type in the Republic of Altai, in the Republic of Buryatia, in the Irkutsk region.

Characteristics of the SEZ tourist-recreational type:

1. are created on one or several areas of the territory defined by the Government of the Russian Federation;
2. can be located in the territories of several municipalities;
3. may include a fully territory of any administrative -erritizer education;
4. in tourist and recreational SEZ, the accommodation of housing facilities are allowed;
5. provision of tourist and wellness services.

Under tourist recreational activities is understood:

• activities of legal entities, individual entrepreneurs for the construction, reconstruction, operation of the Tourist Industry facilities, objects intended for sanatorium-resort treatment, medical rehabilitation and recreation of citizens;
• tourist activities and activities in the development of mineral water deposits, medical mud and other natural resources, their extraction and use, including activities on sanatorium-resort treatment and prevention of diseases, medical rehabilitation, recreation organization of citizens, industrial bottling of mineral waters.

Residents of tourist 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 there is a special economic zone (on the territory of one of the municipalities, if the tourist and recreational special economic zone is located in the territories of several municipalities) , and the agreement on the implementation of tourist and recreational activities with the management bodies with special economic zones.

Tax benefits for residents of tourist recreational SEZ:

• property tax of organizations - liberation for five years;
• land tax - release for five years;
• application for fixed assets to the main rate of depreciation of a special coefficient, but not higher than two;
• acts of legislation on taxes and fees deteriorating the situation of taxpayers do not apply during the term of the agreement on the implementation of tourist recreational activities;
• rental fees for land - no more than 2% of them cadastral value in year.

The purpose of creating port SEZ in the territory of the Russian Federation is to stimulate the development of port economy and the development of port services competitive to foreign analogues.