Free economic zones in Russia - a list, types and goals of the SEZ. Special Economic Zones SEZ Special Economic Zones

application of the free customs zone regime

The free customs zone regime on the territory of the Russian Federation is applied on the territory of special economic zones. The Law defines SEZs as a part of the territory of the Russian Federation, determined by the Government of the Russian Federation, where a special regime for conducting entrepreneurial activities is in force.

Thus, in the definition of the SEZ in the Russian Federation contained, the following characteristic features are distinguished. A.N. Kozyrin. -M.: OJSC "Publishing House "Gorodets", 2006.:

1. The SEZ is part of the territory of the Russian Federation - state and customs territory. The last clarification is of particular importance, since it introduces certainty into the question of whether the customs sovereignty of the Russian Federation extends to the SEZ, and whether Russian customs legislation is in force on the territory of the SEZ.

2. The boundaries of the SEZ are determined by the Government of the Russian Federation. In accordance with Art. 6 of the commented Law, the Government of the Russian Federation is vested with the right to create a SEZ in the territories of a constituent entity of the Federation or a municipality. Corresponding decisions are formalized by decrees of the Government of the Russian Federation on the formation of a SEZ (for example, Decree of the Government of the Russian Federation of December 21, 2005 N 784 "On the establishment of a special economic zone of industrial production type in the territory of the Yelabuga region of the Republic of Tatarstan" SZ RF. 2005. N 52 (p. 3) Article 5748.).

3. The territory of the SEZ differs from the rest of the territory of the Russian Federation in that it has a special regime for the implementation of entrepreneurial activities.

The definition of entrepreneurial activity is contained in paragraph 3 of Art. 2 of the Civil Code of the Russian Federation. It recognizes entrepreneurial activity as an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law (see Federal Law of August 8, 2001 No. No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" SZ RF, 2001. No. 33 (Part I), Art. 3431.).

The procedure for creating a special economic zone is determined by the Regulations on holding a tender for the selection of applications for the creation of a special economic zone, approved by Decree of the Government of the Russian Federation of September 13, 2005 No. 563, and includes 5 main stages (Fig. 1) Grigoryan, E.M. Problems of Russia's entry into the world economy. / E.M. Grigoryan // Economic Bulletin of the Rostov State University. - 2007. - T. 5. - No. 2. - Ch. 3...

The special regime of entrepreneurial activity in the territory of the SEZ is manifested primarily in the provision of various benefits to the residents of the SEZ when they carry out entrepreneurial activities:

customs (foreign trade);

tax;

· financial (various forms of subsidies that can be provided in the form of a reduction in rent for the use of land plots and industrial premises, preferential loans, etc.);

· administrative (simplified procedures for registration of organizations, simplified regime of entry and exit of foreign citizens, etc.).

Rice. one.

The peculiarity of the legal regime of entrepreneurial activity is also manifested in the special guarantees that the legislator provides to residents of the SEZ. In accordance with Art. 38 of the SEZ Law, SEZ residents are provided with a guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees, which means that acts of the legislation of the Russian Federation on taxes and fees, laws of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of local governments on taxes and fees that worsen the situation of taxpayers - residents of the SEZ, with the exception of acts of the legislation of the Russian Federation on taxes and fees relating to the taxation of excisable goods, are not applied to residents of the SEZ during the term of the agreement on the conduct of industrial production or technical innovation activities.

In world practice, there are two alternative methods for creating SEZs - "from above" and "from below". In the first case, free zones are created in accordance with the state program and mainly with budgetary funds, are managed by a departmental structure and provide for a permitting procedure for private investment (China, partly South Korea).

In the second case (it is now much more widespread in the world), the free zone is managed by a legal entity in the form of a development company (private or mixed form of ownership), which builds relations with investors on a civil law contractual basis, with a declarative (notifying) investment procedure.

In the Russian Law on SEZs, the first approach is chosen - the creation of exclusively state SEZs on state (municipal) land and mainly on budgetary funds. At the same time, the possibility of implementing investment projects by the “bottom-up” method (mainly through private investment) is deliberately rejected.

For the first time in our country, special economic zones appeared in the late 80s of the last century in connection with the development of the so-called unified state concept of free zones. According to this concept, special economic zones were considered as an element of the state foreign economic policy and a way to stimulate interstate relations between the USSR and foreign partners. In form, they were supposed to be joint venture zones of Gasumyanov, A.V. Legal nature of agreements on doing business in special economic zones of the Russian Federation: Preprint. - St. Petersburg: Publishing house of St. Petersburg State University of Economics, 2008 ..

However, the union program for the creation and development of special economic zones was not fully implemented for a number of different reasons, among which one can single out the incompatibility of the presented concept of special economic zones with the existing national economic mechanism, the unresolved technological problems of the functioning of special economic zones, as well as the passive attitude potential investors, both foreign - due to the limited opportunities presented, and national - due to the lack of effective incentives for establishing enterprises in these areas and the lack of opportunities to implement effective investment projects Ushakov, D.L. Offshore zones in the practice of Russian taxpayers. M .: Lawyer, 2002. S. 83 ..

The second stage in the formation of special economic zones on the territory of Russia was marked by the emergence of a typology of special economic zones (“free enterprise zones” (for example, Leningrad, Vyborg) and “free economic zones” (for example, Altai Territory, Zelenograd (Moscow) ), which, in essence, did not have clear criteria, as a result of which the differences in the created special economic zones were not associated with the type of special economic zones. The following were the distinctive features of special economic zones at the second stage of the formation of their legal regulation: zones have overcome their exclusive export focus; 2) providing benefits to a wide range of enterprises, and not just joint ones; 3) the status of special economic zones is given to entire administrative-territorial entities; 4) special economic zones are already losing their pronounced industry specialization, becoming only territories with a more preferential level of taxation.

The third stage is characterized by a reduction in the territory of special economic zones and the creation of a legislative framework corresponding to the civil, tax and customs legislation in force at that time. The course towards the elimination of giant special economic zones through their liquidation or transformation was reflected in the Law of the Russian Federation of May 21, 1993 No. 5003-1 “On the customs tariff” of the Gazette of the SND and the Armed Forces of the Russian Federation. 1993. No. 23. Art. 821. and Decree of the President of the Russian Federation of September 27, 1993 No. 1466 “On improving work with foreign investments” Collection of acts of the President and the Government of the Russian Federation. 1993. No. 40. Art. 3740 (lost force due to the publication of Presidential Decree No. 1088 of August 29, 2001). New or transformed special economic zones of that period acquire a foreign economic orientation National offshore zones and centers in the Russian Federation // offshorecenter.ru.

The fundamental basis of the modern legal regulation of special economic zones was laid by Federal Law No. 116-FZ of July 22, 2005 “On Special Economic Zones in the Russian Federation” of the RF SZ. 2005. No. 30 (part 2). Art. 3127 (hereinafter - the Federal Law on special economic zones). , which included the latest provisions of international practice in this area and the theoretical developments of domestic specialists. The law defines the legal regime of SEZs on the territory of the Russian Federation, the procedure for their creation, operation and termination, as well as the specifics of conducting business activities in these zones, designed to promote the diversification of the Russian economy through the development, first of all, of science-intensive, high-tech industries.

In accordance with Art. 4 of the Law on SEZ, special economic zones of the following types can be created on the territory of the Russian Federation:

1) industrial and production special economic zones;

2) technical and innovative special economic zones;

3) tourist and recreational special economic zones;

4) port special economic zones.

Industrial-production special economic zones are created in areas of the territory that have a common border and whose area is not more than twenty square kilometers. Techno-innovative special economic zones are created on no more than two plots of the territory, the total area of ​​which is no more than three square kilometers.

Tourist and recreational special economic zones and port special economic zones are created in one or more sections of the territory determined by the Government of the Russian Federation.

Port special economic zones are created in the territories of seaports and river ports open for international traffic and the entry of foreign ships, the territories of airports open for the reception and departure of aircraft carrying out international air transportation, as well as in the territories intended in accordance with the established procedure for construction, reconstruction and operation of the seaport, river port, airport. Port special economic zones cannot include property complexes intended for boarding passengers. An example of the classification of SEZs in Russia by the nature of their activities is shown in Figure 2 Grigoryan, E.M. Entrepreneurial potential of the SEZ as a factor in the intensive development of the national economy / E.M. Grigoryan // Economic Bulletin of the Rostov State University. - 2008. - V. 6. - No. 2. - Part 2 ..

Rice. 2.

Industrial and production zones -- zones of the second generation. They arose as a result of the evolution of trade zones, when not only goods, but also capital began to be imported into the territory allotted for them, in the zones they began to engage not only in trade, but also in production. These zones are divided into import- and export-oriented - according to the place of sale of the main part of the products.

Import-production zones are focused on the domestic market of the host country (an example is the Brazilian zone Manaus). There are very few such areas. Most of the zones have an export orientation, which only at a later stage of their development begins to be combined with work for the domestic market.

Export-production zones are areas of increased export activity, which in other conditions, outside the zone, would be excluded. The modern model of such zones originates from the zonal structure established in 1959 at Shannon Airport in Ireland. Subsequently, they became widespread in developing countries.

In practice, the formation of free zones is carried out on the basis of two different conceptual approaches. The territorial approach considers a zone as a territory on which an economic preferential regime operates. The main advantage of the territorial principle of organizing zones is the possibility of creating a high-quality infrastructure and an effective self-government body here. The functional (regime) approach implies a special preferential treatment for a certain type of entrepreneurial activity. At the same time, enterprises belonging not to a certain territory, but to a particular industry, receive the status of a subject of the zone with all the benefits provided. In contrast to the territorial regime principle of organizing a zone, it ensures its close ties with the national economy, enables foreign companies to choose the best area for their activities and opens up access for all subjects to certain types of economic activity, regardless of the location of the zone.

At the extreme poles of the territorial and regime approaches to the organization of zones, there are two more principles, and, consequently, two types of zonal structures. On the one hand, these are vast areas with the status of export production zones, on the other hand, individual industrial enterprises operating in the mode of export production zone. The best-known example of the former is China's special economic zones (which were market enclaves in the early stages of a planned economy, which then began to increasingly transform into a market economy). The majority of offshore companies in the Caribbean and Brazil operate under the second type of zone regime. However, export-production zones are most widespread in the form of small territorial formations, where these differences between the two approaches are largely leveled.

Techno-innovative zones can be classified as third generation zones. They arise around large scientific centers as areas with a special infrastructure that ensures the process of accelerated development of new production technologies and their transfer to the national economy. For the successful formation and development of such zones, the following conditions are necessary: ​​the presence in the region of a prestigious university or other scientific center with a strong research base; the presence of a science park with a high concentration of high-tech enterprises; access to sources of venture (national and foreign) capital oriented towards increased investment risks; favorable geographical and climatic conditions for work and leisure.

The combination of all these conditions is rare, and therefore each zone of this type is unique in its own way (science parks in the USA, technopolises in Japan).

In accordance with Art. 4 of the Law on SEZ, special economic zones are created in order to develop the manufacturing sectors of the economy, high-tech industries, the production of new types of products, transport infrastructure, as well as tourism and the sanatorium and resort sector.

In modern conditions, the most popular are the following targets of the VS, which are implemented in the relevant tasks (Table 1) Chernyavskaya, Yu.A. Special Economic Zones: Reality and Prospects Yu.A. Chernyavskaya // "Black holes" in the Russian legislation. - 2007. - No. 2. - S. 398-401 ..

Table 1. Goals and objectives of the application of the free customs zone regime

At the same time, the effective implementation of the SEZ development strategy is possible, in our opinion, only within the framework of a promising marketing direction that ensures an increase in the competitiveness of the local socio-economic system - territory marketing or regional marketing.

The creation and operation of the SEZ are aimed at providing favorable conditions for the development of the economic and scientific potential of the country, attracting investment in its economy. The SEZ will guarantee additional attraction of both foreign and domestic investments, primarily in the manufacturing sectors of industry; development of high-tech industries and services, assistance in the transfer of the Russian economy to an innovative development path; creation of new highly qualified jobs. The functioning of the SEZ should stimulate the development of Russian regions, assist in solving problems of equalizing the level of their economic development.

SEZs are designed to promote positive structural transformations in the Russian economy, to ensure the transition from the predominance of extractive industries in favor of processing industries. They should provide an effective form of integration of science and production, be a platform for the deployment of innovative activities and the creation of venture (risk) firms specializing in the development of new technologies.

The legislator specifically highlights the goal of developing transport infrastructure. For such a huge country as Russia, the transport system plays a special role in ensuring the normal functioning of the entire national economy.

Federal Law No. 76-FZ of June 3, 2006 "On Amendments to the Federal Law "On Special Economic Zones in the Russian Federation" SZ RF. 2006. N 23. Art. 2383. to create a SEZ, tourism and the sanatorium-resort sphere were included.

The legal regime of entrepreneurship in special economic zones is a special procedure for the legal regulation of entrepreneurial activity in the territory of special economic zones, expressed in a combination of various legal means and creating the desired social condition and a specific degree of favorableness for satisfying the interests of subjects of law operating in the territory of special economic zones. The legal regime embodies the basic requirements of the economy. In particular, in order to attract foreign capital and enhance international trade in special economic zones, a special mechanism has been developed, enshrined at the legislative level and tested in practice, which is the basis of the legal regime of entrepreneurship in special economic zones and is expressed in the provision of certain economic entities with various preferences and appropriate guarantees. : customs, tax, financial, administrative, etc. These preferences, being, in fact, stimulating means of influencing social relations in special economic zones, play a paramount role, while restrictions contribute to the most complete, legal and fair implementation of the will of the legislator.

It should be said that the decision to create or terminate the existence of a SEZ can only be taken by the Government of the Russian Federation and is formalized in the form of a resolution. Other authorities do not have such powers. In this regard, we will acquaint readers with the Determination of the Supreme Court of the Russian Federation of July 18, 2007 N 86-Г07-15, in which, with reference to the Law on SEZ, it is stated that the legislative assembly of a constituent entity of the Russian Federation is not entitled to exercise its own legal regulation in the field of establishing territories with a special preferential regime economic, industrial, investment activities. A similar decision was made in the Ruling of the Supreme Court of the Russian Federation of January 24, 2007 N 16-G06-25 in relation to the Law on the economic zone, adopted by the regional Duma of the constituent entity of the Russian Federation, which, in violation of federal law, provided for the provision of benefits in the form of the opportunity to completely not pay income tax. The arbitrators note that although economic development zones and free economic zones are identical to SEZs, these territories do not have the legal status of SEZs. Accordingly, the benefits declared in such territories, including in relation to taxation, are illegal.

Moreover, according to Art. 40 of the SEZ Law, the existence of free customs zones created before the date of entry into force of this Law (08.25.2005) is terminated, with the exception of special economic zones in the Kaliningrad and Magadan regions, where relations are regulated by Law N 16-FZ and Law N 104-FZ according to which the Kaliningrad SEZ is valid for 25 years, and the Magadan SEZ is valid until December 31, 2014.

At present, by decision of the Government of the Russian Federation, in addition to zones in the Kaliningrad and Magadan regions, the following have been created on the territory of the Russian Federation:

Two zones of industrial production type on the territory of the Gryazinsky district of the Lipetsk region, the Yelabuga district of the Republic of Tatarstan;

Four technology-innovative zones on the territory of Tomsk, Dubna, Moscow Region, St. Petersburg, Moscow;

Seven zones of tourist and recreational type on the territory of the Maiminsky and Chemalsky districts of the Republic of Altai, the Pribaikalsky district of the Republic of Buryatia, the Altai district of the Altai Territory, the Krasnodar Territory, the Stavropol Territory, the Irkutsk District Municipality of the Irkutsk Region, the Zelenogradsky District of the Kaliningrad Region.

Special economic zones are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors to priority sectors for Russia. In Russia, the systemic development of special economic zones began in 2005, from the moment the Federal Law on SEZ was adopted on July 22, 2005

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

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

Investors receive the infrastructure created at the expense of the state budget for business development, which reduces the cost of creating a new production

Thanks to the free customs zone regime, residents receive significant customs benefits

A number of tax preferences are provided

One-stop-shop administration system simplifies interaction with government regulators

There are four types of special economic zones in Russia:

Industrial production zones or industrial SEZs.

Techno-innovative zones or innovative SEZs.

Port areas

Tourist and recreational zones or tourist SEZs

In addition, since 1991, a SEZ has been operating in the Kaliningrad region (SEZ "Yantar, SEZ in the Kaliningrad region), the conditions for the functioning of which are currently stipulated in a separate Federal Law No. 16-FZ of 10.01.2006.

Industrial SEZs. Vast territories located in major industrial regions of the country. Proximity to the resource base for production, access to ready-made infrastructure and main transport arteries - these are just the main characteristics of industrial (industrial-production) zones that determine their advantages. Placement of production in the territory of industrial zones makes it possible to increase the competitiveness of products on the Russian market by reducing costs. Industrial zones are located on the territory of the Yelabuga region of the Republic of Tatarstan (SEZ "Alabuga") and the Gryazinsky region of the Lipetsk region (SEZ Lipetsk). On August 12, 2010, a decree of the Government of the Russian Federation was signed on the creation of a special economic zone of an industrial production type in the Samara region, the territory of which is directly adjacent to Togliatti.

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

Automobiles and auto components

Building materials

Chemical and petrochemical products

Household appliances and commercial equipment

Innovative SEZ. The location of innovative (technology-innovative) SEZs 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 their introduction to Russian and international markets. A package of customs benefits and tax preferences, access to professional human resources, along with a growing demand for new technologies and the modernization of various sectors of the Russian economy, make innovative SEZs attractive for venture capital funds, as well as developers and manufacturers of high-tech products. Four innovation zones are located on the territory of Tomsk, St. Petersburg, Moscow and Dubna (Moscow region).

The priority areas for the development of innovation zones are:

Nano- and biotechnologies

medical technology

Electronics and communications

Information Technology

Precise and analytical instrumentation

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

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


Special Zones

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

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

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




Basic concepts

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

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

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

Goals and conditions for the creation of the SEZ

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

To create a SEZ, certain conditions must be met:

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

Why special zones are needed

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

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

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

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

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



What is the purpose of the SEZ?

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

Privileges

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

• privileges in the field of trade - the absence of duties on imported raw materials or spare parts if they are needed for the production of the final product, and not for resale;
• investment incentives and relaxations in the field of taxation - reduced tax rates or their complete absence, reduction of currency control;
• minor restrictions or their complete absence on the ownership of production assets for foreigners;
• simplified standards for workplace equipment, wages, safety issues, and so on;
• Affordable buildings and land plots — the ability to equip warehouses and production facilities at a minimum rental price;
• accessible and affordable services and infrastructure – utility subsidies, cheap gas, water, electricity, repaired roads, provision of transport services;
• reduced standards of environmental pollution, its protection;
• the presence of a large number of cheap labor, the absence of trade unions and other organizations of workers;
• open access to sales markets - both internal and external;
• long-term absence of income tax;
• carrying out customs procedures directly on the territory of the enterprise or expedited obtaining of permits, etc.

Types of special economic zones

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




"Alabuga"

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

The specialization here is quite diverse:

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

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

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

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

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




SEZ "Dubna"

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

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

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

The priority areas of this SEZ are:

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

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

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

• no VAT when exporting goods abroad;
• zero rate of income tax credited to the federal budget before 01/01/2018;
• 13.5% - income tax payable to the local budget;
• 14% - payments to off-budget funds;
• 0% - land tax rate for 5 years, property tax - for 10 years, transport tax - for 5 years.

Residents are also entitled to other preferences:

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

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



"Altai Valley"

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

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

The state guarantees significant administrative benefits:

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

Investors are also waiting for tax benefits:

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

"Turquoise Katun"

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

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




"Titanium Valley"

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

"Ulyanovsk"

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

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

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

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

What is a special economic zone, why are they created and what benefits do they bring to the state and investors? What types of activities are allowed on the territory of the free zone and whether it is possible to run a small business in the SEZ - you will find answers to all these questions in the article.

The largest world experience in creating SEZs belongs to European countries. Russia also has a serious potential for the functioning of SEZs, of which there are now 25 across the country:

• six industrial special economic zones (IPT SEZ Alabuga, Togliatti, Lipetsk, Mogilino, Titanium Valley, Lyudinovo);
• five technological zones (SEZ TVT Dubna, St. Petersburg, Zelenograd, Tomsk, Innopolis);
• seven tourist-type SEZs (SEZ TRT "Altai Valley", "Turquoise Katun", "Baikal Harbor", "Gates of Baikal", "Curonian Spit", "Grand Spa Yutsa", "Russian Island");
• three logistics zones (SEZ PT Ulyanovsk, Sovetskaya Gavan, Murmansk).



Also, the list of special economic zones of Russia includes the Kaliningrad region, zones in the Karachay-Cherkess Republic, Adygea, Kabardino-Balkaria, Alania, Dagestan, and it is planned to include the Crimean peninsula - the country's leadership instructed the Ministry of Economic Development to develop an appropriate bill. The draft federal law “On the Special Economic Zone on the Territory of the Republic of Crimea and the Federal City of Sevastopol” implies a number of benefits and preferences for entrepreneurs operating on the peninsula, a simplified taxation regime, easing customs rules and insurance premiums. It is also planned to create a gambling zone on the territory of Crimea, so the peninsula can add to the list of tourist SEZs in Russia.

What business is most relevant in Crimea? Find out from our article.



Consider the basic concepts

Surely you have heard several different terms - "free economic zone", "free trade zone", "special economic zone". In fact, these are different sounds of the same phenomenon.

At the same time, the absolute analogues are “free economic zone” (FEZ) and “special economic zone” (SEZ), a third sound can also be used: “special economic zone” (SEZ, special economic zone).

A free trade zone is a feature of the SEZ, in particular its entrepreneurial types.

“A free zone, or free trade zone, is a fenced or otherwise isolated physical area at or near a port or airport where customs duties are not levied. Such an area is considered to be outside the country's tariff regulation" (World Bank, 1992)

A common example of such a zone is trade in Duty Free stores.

What's happened

Special Economic Zone (SEZ)- this is a territory with a special legal status, which has preferential economic conditions for the implementation of activities for Russian or foreign entrepreneurs.

Legal entities that conduct their business on the territory of the SEZ are called its residents.

What do you need

The creation of the SEZ is primarily intended to solve the strategic tasks of the development of the country as a whole or its individual regions in particular. Also, with the help of the tool of special zones, issues of development of individual industries (industry, foreign trade, social sphere, scientific and technological progress, etc.) are solved.

The state, organizing the SEZ:

• attracts private domestic and foreign capital (investment in advanced production or infrastructure),
• contributes to the creation of jobs for qualified personnel (thus helping to retain the intellectual potential in the country),
• implements a policy of import substitution and development of domestic producers.

Residents, participating in the functioning of the SEZ, get the opportunity to:

• reduce production and administrative costs through preferential taxation, duties, rental rates, etc., and thus create a competitive product;
• attract qualified specialists from among domestic personnel;
• minimize own costs due to preferential terms for export and import and increase the revenue side.

In addition, quite often the construction of SEZ infrastructure facilities is carried out by the state in full or in part at its own expense.

What is the point

The main essence of creating a SEZ is the development or development of new territories (or industries). Crimea can be a good example: on the territory of the peninsula, all business is adapted to Ukrainian legislation and the taxation system. In order for entrepreneurs to be able to rebuild the economic system and reach the price level of Russia, time and favorable conditions are needed. This is exactly what the government of the Russian Federation did by reducing value added taxes, simplifying the system of customs duties, and revising the system of insurance and registration of enterprises.

A special entrepreneurial regime is always created in such a way that it is beneficial to residents, who, in turn, fulfill the strategic task of developing a certain industry or territory, producing a product necessary for the state.

What benefits does

• investment and tax incentives (for example, tax holidays of various lengths, tax exemptions and/or low rates of taxes levied, no exchange controls and free return of profits);
• trade privileges (minimum trade restrictions) - reduced rates or the absence of duties on the import of raw materials, semi-finished products and fixed assets necessary for the production and export of semi-finished products or final products;
• soft restrictions (or no restrictions) on the ownership of production assets by foreigners;
• relatively cheap and accessible infrastructure and services - provision of electricity, water, roads, transport and communication services (eg subsidizing utility bills);
• relatively cheap and accessible land and buildings - providing production and storage space at low rental rates (often subsidized);
• minimum standards for workplace and wage requirements, or lack thereof (i.e. occupational health and safety issues);
• minimum standards of requirements for environmental protection and the level of pollution or their absence;
• large numbers of cheap, and unorganized labor (or restrictions on workers' organizations);
• access to markets (to the domestic market of the country where the zone is located and/or to the markets of neighboring countries);
• long-term tax holidays and benefits in terms of income tax;
• simplified customs procedures (for example, customs registration directly within the enterprise or accelerated obtaining of a permit).

Types of SEZ

There are several types of special economic zones:

• free trade zones - territories that do not fall under the jurisdiction of the national customs where products are stored, pre-sale preparation, packaging, testing, etc.;
• industrial and production zones - industrial complexes specializing in the production of a particular product;
• technology and innovation zones - areas of scientific, technical, design and engineering activities and surveys (technoparks);
• tourist zones - recreational zones for tourism and recreation, where there are benefits for entrepreneurs;
• service zones - the territory where financial (offshore) or export-import activities (real estate and transport services) are carried out; complex zones - a territory of preferential management, defined by the administrative boundaries of the region (also called business zones, and Crimea can be cited again as an example.)



Special economic zone in Yelabuga

For an example and understanding of the issue, we will give a description of the special economic zone "Alabuga" (Yelabuzhsky district, Tatarstan).

The special economic zone of the industrial production type "Alabuga" is located near the city of Yelabuga, Yelabuga district of the Republic of Tatarstan (RT), 25 km from the city of Naberezhnye Chelny and 40 km from the city. Nizhnekamsk.

Activity specialization: production of automotive components, buses, household appliances. High-tech chemical production, pharmaceutical production, aviation production, furniture production.

The area of ​​the SEZ is 20 square kilometers.

Preferences for residents of the special economic zone "Alabuga"

1. free customs zone regime, in which foreign equipment is located and used within the special economic zone "Alabuga" without paying customs duties and VAT;
2. abolition of export duties on the export of manufactured products
3. residents of the SEZ "Alabuga" are exempt from property tax from the moment the property is registered and from land tax from the moment the right of ownership to the land plot arises.
4. in addition to land plots provided to investors at a fairly low price, a resident of the SEZ "Alabuga" gets access to a fully prepared engineering infrastructure. Electricity, gas, heat and other engineering communications are supplied to the boundaries of the plots;
5. the corporate income tax rate is reduced to 2% during the first five years of operation (the second five years the rate is 7% and then until 2055 remains at 15.5%);
6. full exemption from payment of transport tax, land and property tax subject to transfer to the budget of the republic.

Number of resident companies- 42, including international brands: Ford, Rockwool, 3M, Armstrong, Air Liquide, Preiss-Daimler, RRDonnelley, Saint-Gobain, etc.

Total number of employed personnel: more than 4200 people.

Government- OAO SEZ IPT Alabuga.

Registration of SEZ residents

In order to become a resident of the SEZ Alabuga, you must:

• register an enterprise on the territory of the Yelabuga municipal district;
• sign an agreement with the SEZ management body on the conduct of industrial and production activities and make investments in the amount of at least 10,000,000 euros to their production funds located in the SEZ, including at least 1,000,000 euros in the first year of development;

Small business in the SEZ Alabuga

It is obvious that people living and working in the territory of the SEZ need household, medical, educational and entertainment services. Therefore, the social infrastructure includes all institutions that provide residents of the SEZ with the above benefits.

Small business in special economic zones like Alabuga can be expressed in individual entrepreneurship based on serving the population and workers:

If we talk about territorial SEZs, such as the Kaliningrad region and Crimea, then there is one rule for all entrepreneurs and a reduced income tax applies to all enterprises, regardless of the group of goods and type of management. Therefore, the most interesting from the point of view of earnings is the opening of a business in the territories of entrepreneurial special economic zones.

A special economic zone is a part of the territory of the Russian Federation determined by the government with a special regime for entrepreneurial activity. The free zone has special tax, customs, license and visa regimes. By his decree, the president entrusted the administration to a new body of state power - the Federal Agency for the Management of SEZs, subordinate to the Ministry of Economic Development and Trade. In accordance with the decree, the new agency will be formed within three months.

The main objectives of the SEZ are:

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

The law guarantees participants tax benefits. First, for the first five years, residents of both types of zones are exempt from property tax and land tax. In industrial production zones, in addition, it is allowed to apply an increasing (doubled) coefficient for depreciation charges and write off losses for the future period and R&D costs without restrictions. For technology-innovative zones, the maximum UST rate is set at 14 percent. Along with this, regions and municipalities will also be able to provide their own benefits.

On the territory of the SEZ is not allowed:

• - Extraction and processing of minerals;
• - Production and processing of excisable goods, except for cars and motorcycles;
• - SEZs, except for tourist-recreational SEZs, can only be created on state-owned land plots. The decision to create a SEZ is made by the Government of the Russian Federation based on the results of the competition. Of the 24 operating zones, 4 specialize in the development of industrial production, 4 in technological innovation, 13 in the development of the tourist and recreational business, 3 in the development of port logistics and transport hubs.

Industrial production special economic zones

They are created in areas of the territory that have a common border, and whose area is not more than twenty square kilometers.

Technological and innovative special economic zones

They are created in no more than three sections of the territory, the total area of ​​\u200b\u200bwhich is not more than four square kilometers. The planned volume of state investments is 44.9 billion rubles. To date, the state has invested 15 billion rubles.

Planned state investments in technology-innovative SEZs amount to 78 billion rubles. Of this amount, 28 billion rubles have been sold to date

Tourist and recreational special economic zones

They are created on one or several sites of the territory determined by the Government of the Russian Federation. They are located in the most picturesque places in Russia. These SEZs offer favorable conditions for the organization of tourism, advertising and other types of business.

Port special economic zones

They are created in areas adjacent to seaports, river ports open for international traffic and the entry of foreign ships, to airports open for receiving and departing aircraft performing international air transportation, and may include parts of territories and (or) water areas seaports, river ports, airport territories. Port special economic zones may be created on land plots intended in accordance with the established procedure for the construction, expansion, reconstruction and operation of a seaport, river port, airport. Within the boundaries of port special economic zones, seaport infrastructure facilities may be located in accordance with Federal Law No. 261-FZ of November 8, 2007 “On Sea Ports in the Russian Federation and on Amendments to Certain Legislative Acts of the Russian Federation”. Port special economic zones cannot include property complexes intended for embarking passengers on ships, disembarking them from ships, and for other passenger services.

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

According to the Russian Ministry of Economic Development, since 2006, budget investments in the development of special economic zones in Russia have amounted to more than 45 billion rubles, or about $1.5 billion. From 2006 to 2011, 272 investors (as of October 01, 2011) from 18 countries came to the special economic zones of Russia, and this process is gaining momentum. Among them are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool, Novartis, Plastic Logic and others. The volume of investments declared by residents is more than 308 billion rubles, or about $ 9.9 billion.

According to Art. 10 of Law No. 116-FZ, not only residents, but also individual entrepreneurs, as well as commercial enterprises - non-residents, have the right to carry out entrepreneurial activities on the territory of the SEZ. Such a provision provides the latter with such a benefit without concluding an agreement with the SEZ management bodies on the conduct of industrial and production activities, which is mandatory for their residents.

According to the law, SEZ residents cannot have separate subdivisions outside the zone, therefore, most likely, newly created organizations will work in the SEZ. However, the main condition for residents of industrial zones is to invest at least 10 million euros in production, and at least 1 million euros in the first year. In addition, the prospective resident must submit a business plan with the conclusion of a banking or financial institution. There is no mandatory investment amount for participants in technology-innovative zones. Most importantly, the question will be decided whether the economic stability of neighboring regions is violated when the zone is opened, in the sense of the flow of capital and production. The territorial body under the Federal Agency for the Management of SEZs is the structure that will manage the territory of a separate SEZ. Its functions include registration of legal entities as residents, maintaining a register of participants in the zone, as well as monitoring compliance by residents with the conditions of work in the SEZ. A special council under the territorial authority will consider applications from potential investors, assessing how their projects can benefit the economy.

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

Customs (export) - partial or full exemption from export duties on products manufactured within the zone.

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

Administrative - a simplified procedure for registering enterprises, a simplified procedure for the entry and exit of foreign citizens, the unhindered export of legally received profits by foreign citizens abroad.

However, despite the rather peppy figures of the Ministry of Economic Development of Russia, photos and reports from the official website, most of the SEZs in our country do not function.

It is too early to talk about any results of the activities of the special zones: the infrastructure has not even been completed in any of them. The main work on its creation in the BPP and TVZ is planned to be completed before 2011, in tourism and recreation - before 2012, and in ports - before 2014.

Nevertheless, both industrial and production zones are already producing something. Firstly, in Tatarstan, in the Alabuga SEZ, cars are assembled by two joint ventures created by Sollers (formerly Severstal-Auto). The Russian-Japanese Sollers-Isuzu will produce 7,000 trucks of the same name by the end of 2008, while the Russian-Italian Sollers-Elabuga will produce 10,000 Fiat Ducato vehicles. 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 output of these two SEZs will amount to 11 billion rubles.

However, despite the stated desire to follow the best world practice, we again went our own way. Modern zonal structures formed in the countries of Europe, Asia and Latin America differ markedly from our SEZs in terms of organization methods and mechanism of operation.

Firstly, the initiator of the creation of the zone - be it a private company or a government agency - does not invent incentives, but acts as a developer acting at his own peril and risk. With his own money and on his own (or controlled) site of the territory, he creates an attractive infrastructure, and then invites investor-users there to place production facilities. The function of the zone organizer is limited to the provision of services: he does not have the right to control the production plans of investors, but interacts with them on an equal contractual basis. At the same time, all preferences and rules of conduct for zone participants are usually prescribed in the relevant law in advance and directly, that is, they are not subject to further clarification with the zone administration or federal departments. In Russian zones, their governing bodies play a strange dual role: entering into contractual commercial relations with SEZ residents (through a specially created development company), they simultaneously assume a number of controlling functions.

Secondly, in modern world practice, the industry specialization of residents of special zones, as a rule, is not regulated: priority is given to the declarative procedure for making investments, especially in private zones. Although this does not mean that the zones do not have a specialization: at the stage of a business plan, calculating the potential demand for its services, the initiator-developer, of course, imagines the users of what scale and profile he is targeting. That is, in world practice, the selection of investors is carried out by the market itself: those who come to each zone are most suitable for it in terms of infrastructure features and business conditions. And in our country, the state, represented by RosSEZ and local zonal administrations, not only selects future users (that is, implements a permissive investment procedure - the least attractive for business), but also forces them to take on the tasks of developers - to finance the initial infrastructure costs. It is not surprising that our entrepreneurs are somehow sluggishly trying to take on an unusual burden and share poorly calculated risks with the state. Now, if the authorities allowed the possibility of creating private zones, as is done everywhere today, then in the business environment there would, perhaps, be their developers and their users.

So far, the government is relying on the mechanism of public-private partnership, although it is not used anywhere abroad when creating local SEZs (unlike, say, large energy projects on a national scale). The popular argument that the state has the right to count on “reciprocity”, since it gives benefits and does not collect taxes, is unfounded: SEZs are created in territories where there were neither industries nor tax collections.

It should also be noted that the classic industrial and production zones, where resident investors enjoy wide customs and tax benefits, are, first of all, an instrument of catch-up development. Therefore, they have received their greatest distribution in the developing countries of Southeast Asia and Latin America at the stage of their industrialization. As for the United States and the developed countries of Europe, they have long understood that in order to stimulate technological modernization, they need not so much customs enclaves as industrial and scientific parks, where preferences (tax and administrative) are provided to private initiators-developers, and by no means to resident users. . The latter do not have any special privileges here, but tend to the parks for the reason that the effects of compact placement and operation of a single infrastructure provide a decent cost savings.

For example, South Korea, having passed the stage of industrialization and export breakthrough, eliminated special customs privileges in its local zones, but retained the model basis of such territories - their park principle of organization. Other Asian "tigers" did the same in many cases. It is possible that after some time these park structures will again become full-fledged special zones, but only with a different set of investment benefits designed for the tasks of innovative, post-industrial growth.

The Russian authorities, on the other hand, mixed everything together, because they did not make a clear strategic choice in their development policy. On the one hand, in April of this year, the government seems to have abandoned the idea of ​​an energy superpower and headed for an innovative breakthrough, as evidenced by the well-known "Concept-2020". On the other hand, looking back at China in the 1980s and 1990s, we are cultivating selective support for leading industries and locomotive technologies in the zones, that is, we use state support methods from the arsenal of catch-up reindustrialization. But in an era of global competition, it is impossible to predict in advance which sector or technology will become the undisputed leaders in twenty years.

Therefore, we, alas, have no guarantee that the venture with special zones will be successful this time. And practice is already beginning to confirm these doubts.

First of all, inconsistency appeared very quickly in the creation of the zones. Even the basic principle of locality underlying the law of 2005, strictly speaking, is implemented only for two types of SEZs that were created first - industrial production and technology innovation. But then tourist and recreational zones began to appear, covering large and, most importantly, indefinite territories. And it is this "oversized" type of zones that today numerically dominates in Russian practice.

The second point: the SEZ law is not an act of direct action. Too much in their organization is given to the discretion of the executive branch of government - both federal and regional. As a result, all the key issues of the life of the SEZ require complex bureaucratic coordination within the triad of RosSEZ - the administration of the region - the administration of a particular SEZ. This worsens the investment climate and creates wide opportunities for corruption. A piquant moment: SEZ administrations, by their legal status, are non-profit organizations, that is, they fall out of the regular system of both economic and administrative law.

After a recent audit of the SEZ, the prosecutor's office filed claims with RosSEZ about the misuse of free funds (their scrolling through bank accounts), and to individual zones - about the fact that an absolute minority of registered users conduct real activities here. All this is in many ways reminiscent of the practice of the 1990s, when certain territories with special status and individual benefits (Kalmykia, Altai, Evenk Autonomous Okrug, Ingushetia, etc.) quickly turned into classic profit centers, where investors only registered to evade taxes.

When answering the question: are there any prospects for free economic zones in Russia, we can say that there are. 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 subject to the following mandatory conditions:

formation at the federal level of a clear concept in the field of SEZ, taking into account both national and regional interests;

development and adoption of the relevant legislative and regulatory framework governing the process of creation and operation of the SEZ;

organization of free economic zones in a limited area, excluding violation of the principle of a single economic space of the country;

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

the ability (and readiness) of the federal authorities to allocate significant budgetary funds for the formation of the infrastructure of the SEZ, with the understanding that the real effect for the country can only be obtained in the future;

creation at the federal level of a special governing body coordinating the processes of creating free economic zones and exercising control over the fulfillment by free zones of their obligations to the state, including the use of funds received from the federal budget;

providing foreign and Russian investors operating in the FEZ with better conditions for doing business than those they have abroad and in the rest of the Russian Federation.

As you can see, there are no fundamentally impossible conditions here. Most likely, the problems of free economic zones can be solved with the coordinated actions of all interested parties.

The creation of a free economic zone in our country can become, as in many countries of the world, one of the effective ways to attract foreign investment, a catalyst for the development of foreign economic relations and the country's economy as a whole. But for this, the policy of their formation must be thoughtful and consistent.