Types of special economic zones. Special economic zones of Russia: description Russian SEZs

Special economic zones of the following types may 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.

On the territory of the special economic zone is not allowed:

1) development of mineral deposits, with the exception of the development of deposits of mineral waters and other natural healing resources;

3) production and processing of excisable goods (except for cars and motorcycles).

The decision to create a special economic zone on the territory of a constituent entity of the Russian Federation or the territories of constituent entities of the Russian Federation and the territory of a municipal formation or the territories of municipal formations is taken by the Government of the Russian Federation and formalized by a decree of the Government of the Russian Federation. There may be an early termination of the existence of a special economic zone.

A special economic zone is being created on forty nine years. The period of existence of a special economic zone is not subject to extension.

A commercial organization registered on the territory of the municipality within whose boundaries the SEZ is located, and which has concluded an agreement with the SEZ management bodies, is recognized as a resident and entered in the appropriate register.

Bodies of state control (supervision), municipal control bodies conduct an unscheduled inspection of a resident of a special economic zone after two months from the date of issuance of an order to eliminate violations. If a resident of a special economic zone fails to comply with the order to eliminate violations before an unscheduled inspection, a person may be deprived of the status of a resident of a special economic zone by a court decision on the basis of an application from the governing bodies of special economic zones. Unscheduled inspections are carried out in agreement with the governing bodies of special economic zones. The period for conducting an unscheduled inspection may not exceed five working days.

Industrial Implementation Agreement- production, technology-innovative, tourism and recreational activities or activities in the port special economic zone is concluded between a resident of the special economic zone authorized by the Government of the Russian Federation by the federal executive body and the management company.

Under an agreement on the implementation of activities, a resident of an industrial-production special economic zone is obliged to carry out capital investments in the amount of not less than one hundred and twenty million rubles (excluding intangible assets), while a resident of the industrial and production special economic zone is obliged to make capital investments in the amount of not less than forty million rubles (excluding intangible assets) within three years from the date of conclusion agreements on the implementation of activities.

A resident of a special economic zone is not entitled to transfer his rights and obligations under an agreement on the implementation of activities to another person. Standard forms of agreements on the implementation of industrial production, technical innovation, tourist and recreational activities and activities in the port special economic zone are approved by the federal executive body authorized by the Government of the Russian Federation.

A person intending to obtain the status of a resident of a special economic zone (hereinafter referred to as the applicant) shall submit to the federal executive body authorized by the Government of the Russian Federation application to conclude an agreement on the implementation of activities. The application must be accompanied by copies of constituent documents, a business plan, a copy of the certificate of registration with the tax authority. After receiving all the documents, the federal executive body authorized by the Government of the Russian Federation shall accept and send to the applicant no later than ten working days after receipt of the said documents a decision on accepting the application, on refusing to accept the application, or transferring the application for concluding an agreement.

this Federal Law and is taken into account by the management bodies of special economic zones when concluding an agreement on the implementation of activities.

Within five days from the date of receipt of the decision of the expert council for the relevant special economic zones, the federal executive body authorized by the Government of the Russian Federation shall send a written notification to the applicant:

1) on the conclusion of an agreement on the implementation of activities when making a decision to support the business plan;

2) on the refusal to conclude an agreement on the implementation of activities when making a decision to refuse to support the business plan;

3) on the conclusion of an agreement on the implementation of activities, subject to the applicant's obligations to amend the business plan.

Guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees

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 position of taxpayers - residents of special economic zones, with the exception of acts of legislation of the Russian Federation on taxes and fees relating to taxation of excisable goods are not applied to residents of special economic zones during the term of the agreement on the conduct of industrial production, technical innovation, tourist and recreational activities or on activities in the port special economic zone. Disputes related to the creation or termination of the existence of a special economic zone, violation by residents of a special economic zone of the terms of an agreement on the conduct of industrial production, technical innovation, tourism and recreational activities or on activities in a port special economic zone on the territory of a special economic zone, as well as other disputes arising from relations regulated by this Federal Law shall be settled in court in accordance with the legislation of the Russian Federation.

Question number 56. The concept and types of innovation. Legal forms of creation and implementation of innovations.

Innovation - a new or significantly improved product (good, service) or process introduced into use, a new method of sales or a new organizational method in business practice, workplace organization or in external relations.

Depending on the innovation sphere, i.e. the sphere of activity of entrepreneurs, innovations are distinguished in industry and in service industries. There are two types of innovation in industry:

Product, i.e. implemented in the form of a technologically new or improved product, whose characteristics (functional features, design, additional operations) or intended use differ significantly from similar previously manufactured products;

Process, i.e. implemented in the form of a technologically new or improved production method, for example, a method of organizing a production process.

In the service sector, a service will be considered an innovation if its characteristics or ways of providing are new or qualitatively improved in terms of technology. For example, innovations in the service sector will be considered a new computer system for compiling the route of transport, the introduction of plastic cards for various purposes.

The literature presents an understanding of innovation as an activity for the development and implementation of innovations, the process of creating a new product from the formation of an idea to the development of production, production, sale and commercial effect (profit).

Innovative activity includes the creation and identification of innovations (knowledge, technologies, information) and their implementation to obtain a new or improved product (work, service), method of its manufacture.

Types of innovations by prevalence:

single;

diffuse;

Types of innovations by place in the production cycle:

raw materials;

providing (binding);

grocery;

Types of innovations by succession:

substituting;

canceling;

returnable;

opening;

retrointroduction;

Types of innovations by expected market share coverage:

local;

systemic;

strategic;

According to the degree of novelty and innovative potential, innovations are distinguished:

radical;

combinatorial;

improving.

According to the degree of novelty for the market, innovations are also divided into:

new to the industry in the world;

new to the industry in the country;

new for this enterprise (group of enterprises).

In addition, innovations can be classified:

by the degree of impact on the economy;

by the level of impact on the production process;

by the level of impact on factors of production;

by area of ​​application;

for reasons of occurrence;

by the nature of the needs met.

Types of innovations by level of impact on the economy:

improving;

pseudo-innovations.

Basic are based on scientific discoveries and major inventions of new generations of equipment and technology; their accumulation leads to a new technological level;

Improving Innovation promote diffusion, dissolution of basic innovations;

Pseudo-innovations- unfortunately, the most common ones - allow, by slightly improving basic and improving innovations, to achieve their maximum efficiency. At the same time, the sales market and the scope of innovations are expanding.

Types of innovations by the level of impact on the production process:

expanding;

substitutes;

improving.

Extensional innovations are aimed at applying the principles and methods of basic innovations in other economic areas;

Displacement innovations are designed to produce operations in a different, more efficient way;

Improvement innovations serve to improve the quality of work performed.

By the level of impact on factors of production innovations can be divided into complex and local. Complex innovations, as a rule, require significant changes in equipment, technology, skills of workers, etc.

Types of innovations by scope:

technological;

organizational and managerial;

economic;

marketing;

social;

environmental;

informational.

There are other classifications of innovations.

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

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

The goals of creation from the point of view of the state:

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

creation of new jobs for highly qualified personnel;

development of the export base;

import substitution;

approbation of new methods of management and organization of work.

The goals of creation from the point of view of investors:

development of new sales markets;

bringing production closer to the consumer;

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

access to infrastructure;

use of cheaper labor force;

reduction of administrative barriers;

territory development.

SEZs can be classified according to the functions they perform, the degree of integration into the economy, and the systems of benefits provided.

By function

Free trading zone (FTA) - the territory withdrawn from the national customs territory. Inside, operations are carried out for the warehousing of goods and their pre-sale preparation (packaging, labeling, quality control, etc.).

Industrial production zone(PPZ) - a part of the national customs territory within which the production of specific industrial products is established; at the same time, various benefits are provided to investors.

Techno-innovative zone (TVZ) - the territory withdrawn from the national customs territory, within which research, design, design bureaus and organizations are located. TVZ examples: technoparks, technopolises.

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

Service area— a territory with a preferential regime for firms engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation)

Complex zones. They are zones with a preferential regime of economic activity on the territory of a separate administrative region. These are free enterprise zones in Western Europe, Canada, formed in depressed areas, special economic zones in China, special regime territories in Argentina, Brazil.

By degree of integration into the economy

zones, integrated into the national economy, focused on the development of relations with sectors of the national economy that are not included in the zone, and helping to solve the problems of export production, improve the technological level of production, improve product quality, and meet domestic needs.

Enclave (export-oriented) zones where production is focused on exports and replenishment of foreign exchange earnings, and the connection with the domestic economy is minimal.

By benefit systems

tax: tax "holidays" - partial or complete exemption of investors from paying taxes on property and property, VAT, etc. , property and transport taxes, income tax is reduced by 4% (up to 16%).

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

Special Economic Zones- these are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors to priorityFor Russia industries.

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

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

On the territory of the SEZ operates special regime for doing business:

• investors receive the infrastructure created at the expense of the state budget for business development, which allows to reduce the costs 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-stop-shop administration system simplifies interaction with state regulatory authorities.

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 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 SEZs

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 Tomsk, St. Petersburg, Moscow and Dubna(Moscow region).

Priority areas for the development of innovation zones are:

Nano- and biotechnologies;

medical technologies;

Electronics and means of communication;

Information Technology;

Precise and analytical instrumentation;

Nuclear physics.

Tourist SEZs

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

Seven tourist zones are located on the territory of the Irkutsk Region, Altai Territory, the Republic of Altai, the Republic of Buryatia, the Kaliningrad Region, the Stavropol Territory, and the Primorsky Territory. Another six newly created SEZs are located in the North Caucasian Federal District.

Port SEZs

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

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

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

On October 2, 2010, Prime Minister of Russia Vladimir Putin signed Decree No. 800 of the Government of the Russian Federation on the establishment of SEPZ "Murmansk". On October 26, the decision came into force. On the territory of the SEZ "Murmansk" it is possible to build a container terminal, modernize existing and build new port facilities for the reception, transshipment and loading of bulk and liquid cargo. In addition, it is possible to assemble drilling rigs, which is of great importance for the successful development of offshore oil and gas fields. Investors of the port SEZ "Murmansk" will receive tax and customs benefits, as well as connections to infrastructure facilities. Investors are guaranteed the invariability of tax benefits throughout the entire period of existence of the special economic zone.

What are free economic zones and why are they needed?

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

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

Objectives of SEZ formation:

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

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

Types of SEZs in terms of functionality:

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

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

Reasons for the formation of SEZ

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

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

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

FEZ classification

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

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

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

• Tourist services
• Banking and insurance services
• offshore

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

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

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

• Innovation Centers
• Technoparks
• Technopolises

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

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

World experience in organizing free economic zones

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

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

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

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

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

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

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

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

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

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

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

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

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

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 district (also called business zones, and Crimea can again be cited 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.

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

Today you will learn:

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

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

Excursion into history

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

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

What is a free economic zone

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

Surely everyone has heard such expressions more than once:

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

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

So let's analyze:

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

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

Why are SEZs needed?

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

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

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

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

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

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

Types of free economic zones

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

Types of free economic zones

There are actually several classifications of SEZs.

Let's consider one of them:

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

Free economic zones in Russia - list

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

Several SEZs have been formed in our country:

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

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

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

Conditions for the full functioning of the SEZ

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

Operating principles

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

Differences of SEZs and SEZs from other regions

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

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

Registration and procedure for entering the SEZ

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

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

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

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

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

Companies cannot become FEZ residents if they:

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

Registration procedure

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

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

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

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

Benefits and preferences for residents

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

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

How effective are SEZs in Russia?

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

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

Conclusion

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

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