Types of sez. Free economic zones: concept, types, countries. Types of free economic zones

“A special economic zone is typically a geographically localized piece of land with clear fixed boundaries and a special administrative regime, administered by a single entity that offers a structured government incentive package (e.g., exemption from customs duties, simplified customs regime) for companies that place their business in the SEZ.
(The World Bank)

Special economic zones in Kazakhstan

"Special Economic Zone" (SEZ) - a part of the territory of the Republic of Kazakhstan with clearly defined borders, on which a special legal regime of a special economic zone operates for the implementation of priority activities.
(Law of the Republic of Kazakhstan "On Special Economic Zones" dated July 21, 2011)

NLA regulating the activities of the SEZ

In Kazakhstan, the activities of the SEZ are regulated by the following regulatory legal acts:
. Tax Code - in terms of taxation of FEZ participants
. Law "On Special Economic Zones" - the main law regulating the activities of the SEZ
. Agreement on issues of free (special, special) economic zones in the customs territory of the customs union and the customs procedure of a free customs zone - in terms of customs regulation in the free economic zone (applied temporarily until January 1, 2017)

Functioning of SEZ

Proposal to create a SEZ

A proposal to create a free economic zone is submitted to the Ministry of Industry and New Technologies of the Republic of Kazakhstan (MINT) by local or central executive bodies, associations of entrepreneurs and legal entities.

SEZ Management

With the exception of SEZ "Astana - New City", all other SEZs are managed by a management company. The management company may be established by the Government of Kazakhstan, akimats (local executive bodies) and private legal entities, including foreign ones. In the case of the creation of a free economic zone at the initiative of state bodies, at least 50% of the voting shares of such a company must belong to the state. In the event that the SEZ is created at the initiative of private legal entities, the state must own at least 26% of the voting shares. Thus, private investors (including foreign ones) wishing to take part in the activities of the SEZ can act as founders of the management company. Thus, they are given the opportunity to participate in decision-making that has a direct impact on their activities. The management company provides services to FEZ participants on a one-stop basis, which means minimizing the participation of applicants in the processes of collecting and preparing various documents, and limiting their direct contact with officials.

Functions of the Management Company

1) interaction with state bodies on the functioning of special economic zones;
2) lease (sublease) of land plots and lease (sublease) of infrastructure facilities to persons engaged in auxiliary activities;
3) conclusion and termination of contracts for the implementation of activities;
4) reporting to the authorized body on the results of the activities of the SEZ based on the annual reports of participants in special economic zones;
5) attraction of participants of the special economic zone;
6) attraction of investments for the construction of FEZ infrastructure facilities;
7) implementation of the construction of infrastructure facilities in accordance with the approved feasibility study on land plots not transferred to the participants of the free economic zone;
8) organization of a reception place for the operation of a public service center (PSC) on the principle of "one window";
9) confirmation of the actual consumption of imported goods in the course of carrying out activities that meet the goals of creating a free economic zone;
10) monitoring the fulfillment of the terms of contracts for the implementation of activities.

Bodies regulating the activities of the SEZ

Ministry of Industry and New Technologies
- is the main authorized body in the field of development and regulation of SEZs in accordance with the Law "On Special Economic Zones".

Management Company
- A management company is created to manage the SEZ.
The shares of FEZ management companies (10 FEZ) are directly or indirectly owned by the following:

1. in communal ownership - Akimats of Mangystau, Karaganda (49% - private), Pavlodar and South Kazakhstan regions - 4 managing companies of SEZ
2. in republican ownership - Ministry of Oil and Gas of the Republic of Kazakhstan and MINT - 3 management companies
3. owned by NWF Samruk-Kazyna JSC - NC Kazakhstan Temir Zholy JSC and United Chemical Company LLP - 2 management companies
4. GU FEZ "Astana-new city" - Akimat of the city of Astana.

Tax authority in the SEZ
- in terms of tax regulation in the FEZ, the relevant subdivision of the Tax Committee of the Ministry of Finance acts.

Customs authority on the territory of the SEZ
- in terms of customs regulation in the FEZ, the relevant subdivision of the Customs Control Committee of the Ministry of Finance acts.

Benefits in SEZ

Benefits in special economic zones are provided for in the Tax Code and the Law "On Special Economic Zones in the Republic of Kazakhstan"

tax incentives

The following benefits are provided for participants of all SEZs:
. CIT exemption;
. Exemption from land tax;
. Exemption from property tax;
. When selling on the territory of the special economic zone goods that are fully consumed in the implementation of activities that meet the goals of creating special economic zones, according to the list of goods determined by the Government of the Republic of Kazakhstan, are subject to value added tax at a zero rate .;
There are also additional tax benefits for participants of the FEZ "Park of Innovative Technologies" and FEZ "Astana New City".

for SEZ "Astana New City":
. sale on the territory of the special economic zone "Astana - a new city" of goods that are completely consumed in the process of construction and commissioning of infrastructure facilities, hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, schoolchildren's palaces, sports complexes, administrative and residential complexes in accordance with the design and estimate documentation, according to the list of goods determined by the Government of the Republic of Kazakhstan, is subject to value added tax at a zero rate.

for SEZ "Park of information technologies":
. Exemption from social tax for 5 years, provided that labor costs are at least 50% of annual income and 90% of labor costs are spent on residents of the Republic of Kazakhstan An organization registered in Kazakhstan and located outside the PIT FEZ, up to 1 January 2015 is considered a participant of the FEZ "PIT" if it:

1) does not have structural subdivisions;
2) at least 70 percent of the total annual income is income to be received (received) from the sale of goods of own production, works, services from the following activities: design, development, implementation, pilot production and production of software, databases and information hardware technologies, as well as data center services, online services; carrying out research and development work on the creation and implementation of projects in the field of information technology.

Other perks

Simplified procedure for hiring foreign labor
Issuance of permits to attract foreign labor force by local executive bodies is carried out in accordance with the legislation of the Republic of Kazakhstan, but in a simplified manner without searching for candidates in the domestic labor market.

Free land for up to 10 years
Participants of the SEZ for a period of up to 10 years are provided free of charge with a land plot for the implementation of the project.

Conditions for obtaining tax benefits:
1) Registration as a taxpayer in the FEZ
2) Do not have structural subdivisions outside the FEZ
3) At least 90 percent of the total annual income (for FEZ "PIT" - 70%) should be income from the sale of goods of own production for the priority activities of the FEZ.

Special economic zones in Kazakhstan

In order to enhance foreign economic relations, accelerate the development of the region, support sectors of the economy and solve social problems, attract investment, technology and modern management, create highly efficient and competitive industries, 9 special economic zones have been created in the Republic of Kazakhstan by the Decree of the President of the Republic of Kazakhstan:

1. SEZ "Astana - a new city" in the city of Astana (light industry, automotive, aviation, chemical);
2. SEZ "Seaport Aktau" in the Mangistau region (light industry, chemical, metallurgical industry);
3. SEZ "Information Technology Park" in the city of Almaty (instrument making);
4. SEZ "Ontustik" in the South Kazakhstan region (light and textile industry);
5. SEZ "National industrial petrochemical technopark" in Atyrau region (petrochemical industry);
6. SEZ "Burabay" in Akmola region (tourism);
7. SEZ "Pavlodar" in Pavlodar (chemical and petrochemical industry);
8. SEZ "Saryarka" in the Karaganda region (metallurgy and mechanical engineering);
9. SEZ "Khorgos - Eastern Gate" in Almaty region (logistics);
10. SEZ "Chemical Park Taraz" in Taraz (chemical industry).

World experience shows that the creation of a free economic zone is a factor in accelerated economic growth due to the intensification of international trade, the mobilization of investments, and the deepening of economic integration processes.

These SEZs can be conditionally divided into three groups:
1) industrial and production zones - "Seaport Aktau", "Ontustik", "National Industrial Petrochemical Technopark", "Pavlodar", "Saryarka", "Astana - New City", "Chemical Park Taraz";
2) service - "Burabai", "Astana - a new city", "Khorgos - Eastern Gate";
3) technology and innovation zone - "Information Technology Park".

A common feature of SEZs is the presence of a favorable investment climate, which includes customs and tax benefits.

The creation, functioning and development of free economic zones (FEZ) (zoning) as one of the aspects of modern economic policy has both general and specific features for each country in the world. The state zoning policy is formulated based on the type of national economic system (market or centrally planned, developed or developing, etc.).

State zoning policy - a set of legal, economic, social and informational measures aimed at the creation, effective functioning and development of free economic zones and control of their activities, integrated into a single socio-economic policy of the state.

The main meaning of SEZ is that the zones:

• are a powerful factor in the socio-economic, scientific, technical, organizational, technological and personnel progress of the country's economy;
• mediate the transfer of advanced management experience in the sectors of the national economy of the country;
• serve as a source of foreign investment;
• act as an incentive for the development of financial, labor, material and natural local resources.

This understanding of the role of the SEZ determines the tasks that the state zoning policy solves.

Objectives of SEZ creation usually come down to creating especially favorable conditions for attracting foreign and domestic capital to a relatively limited territory of the country. And since the provision of benefits to one party means a shortfall in profits for the other party, it is assumed that the temporary losses of this other party will be covered in the future due to higher indicators in terms of the mass of profit. If this “golden rule” is steadily observed, then the development of the FEZ meets the interests of all parties involved and during the zoning there are no contradictions between the operation of the FEZ and the national interests of the host country.

The list of zoning goals defines the tasks to be solved by the state zoning policy.

To the main the goals of creating SEZs in developing countries relate:

• stimulation of export production and foreign exchange earnings;
• saturation of the domestic market with food and manufactured goods;
• development of infrastructure, warehousing, development of tourism;
• training of managerial personnel for work in market conditions;
• stimulating the creation of science-intensive industries, etc.

The goals of creating SEZs in industrialized countries are:

• overcoming the economic backwardness of individual regions;
• solution of the problem of employment of the population;
• stimulation of innovations in knowledge-intensive industries.

Essence, classification bases and types of free economic zones

There are more than 20 main types of definition of SEZ. In this chapter free economic zones are defined as a tool for selectively reducing the scale of state intervention in economic processes in a part of the state's territory. This wording covers a wide range of different institutional phenomena associated with the operation of the preferential economic regime.

Preferential management regime in the SEZ is a mandatory feature that determines the essence of the zone. It implies the operation on the territory of the zone of special legal and preferential customs regimes, which in practice are combined with the provision of other benefits, including tax, financial and credit, etc.

The definition of a free economic zone (or free zone) given in Annex VIII to the Kyoto Convention of 1973 is widely accepted, where a free zone is understood to be a part of the territory of a country in which goods are considered as objects located outside the national customs territory and therefore not subject to customary customs control and taxation.

Although the FEZ has certain features of a special customs territory, it is in all cases an integral part of a state with a common border regime, so the FEZ is not considered as political autonomy.

In zoning practice, a distinction is made between the internal and external boundaries of the SEZ. Inner border FEZs are legally fixed and marked on the ground geographical lines that limit the territory occupied by FEZs. The internal border of the FEZ limits the territory to which the special regimes of regulation of financial, credit, price and tax policies, established by the legislative and by-laws of the host country, apply. outer border SEZ, as a rule, coincides with the state border of the country.

A variety of names are used for SEZs. Thus, in Russia the term “special economic zone” is used, in the CIS countries the most common concepts are “free economic zone”, “special economic zone”, “most favored nation zone in trade”, “free customs zone”, etc. In Lithuania, the law on FEZ uses the concepts of “free economic zone”, as well as “free enterprise and trade zone”. The practice of “special economic zones”, “open coastal cities”, and “economic development areas” is widespread in the PRC. In Ukraine, as in China, the concepts of "special economic zones" and "special (free) economic zones" are used. The experience of South Korea has enriched the world practice of zoning with the concepts of "free export zone", "free zone". In Turkey, the FEZ is defined as the concept of a "free trade zone". In the USA, among other things, the term "technopark" is used, in Japan - "technopolis". A large practical experience of zoning in developing countries is associated with the activity of "free industrial zones", and in the countries of Western Europe - with the activity of such type of zones as "port cities" or "port cities". In Russian practice, zones such as "science city", "city-factory", etc. are also created.

One of the main reasons for the diversity of types of zones in the world practice of zoning is their clear focus on a certain type or group of types of specialized activities.

SEZ - This:

• 1) a limited part of the customs territory of the country, which should be characterized by the uniqueness of its geographical location, allowing it to perform specific tasks;
• 2) creation, on the initiative of central or local authorities and economic management, on the basis of an appropriate “package” of legislative and regulatory acts, taking into account a set of mutually beneficial interests of the country where the “zone” is being created, the territory of the “zone” itself, and the entities managing it;
• 3) a special preferential economic regime (investment, taxation, financing, lending, visa, currency and customs regimes) established on the territory of the zone;
• 4) legislatively and organizationally defined and formalized boundaries of the "zone";
• 5) allocated and fixed specialization and priorities for the development of sectors and industries of the economy in order to develop the economy of the "zone" and the national economy of the country as a whole.

SEZs can be classified according to the following criteria:

• 1) the degree of integration into the national economy;
• 2) method of organization;
• 3) the nature of the property;
• 4) the nature of the activity or functional purpose;
• 5) the size of the territory of the zone;
• 6) degree of openness;
• 7) the number of participating countries;
• 8) the procedure for organizing the boundaries of the zone and the regime of access to its territory.

Depending on the degree of integration, SEZs are divided into two types: enclave (closed) and integrated into the national economy.

Enclave zones differ in the size of the territory and the directions of their organization.

To first direction include zones covering the territories of individual enterprises, which are subject to preferential tax and customs regimes. Such zones are widespread in Mexico, where the so-called maquiladoras operate - export enterprises located along the US border. According to the same principles, free economic zones are created in the Dominican Republic and Hungary.

Co. second direction include small industrial enclaves, which are closed areas from several tens to several hundred hectares. Such zones are being created in the newly industrialized countries of Southeast Asia, as well as in the countries of North Africa.

Large-scale zones covering many districts and entire cities are third direction(China, India, as well as some small countries such as Sri Lanka, Mauritius, etc.). Thus, the territorial feature underlies the various typologies of enclave-type SEZs.

Enclave SEZs are fully focused on the export of all products produced on their territory in order to receive revenue in freely convertible currency. The necessary degree of independence of these zones from the rest of the country is ensured by a special regime for the passage of goods and people through their border, and economic independence - by administrative and economic methods.

The specificity of enterprises operating in enclave zones is the assembly nature of production, based on imported materials, various components, semi-finished products and parts. In such zones, transnational corporations create their branches and subsidiaries, using export production zones as an export base for creating products with lower production costs.

For integrated zones a characteristic feature is the presence of close economic ties with the domestic economy of the country. In addition to the problems associated with the development of export potential, these zones solve the problem of improving the technological level of local industry and the competitiveness of goods.

Unlike enclave-type zones, integrated zones are mostly focused not on the import of intermediate goods, but on the use of national materials, components and semi-finished products. Thus, in the Brazilian zone "Manaus" the share of national components in finished products is 40-90%, while more than 90% of products are supplied to the domestic market of the country. In the US foreign trade zones, about 80% of all supplies of semi-finished products and materials are in the interior of the United States and, in turn, about 90% of manufactured products are sent to the domestic market.

Integrated zones are most characteristic of countries with developed market economies that are widely included in the international division of labor.

Depending on the method of organization, two groups of zones are distinguished:

• territorial- zones with a separate territory where resident companies, regardless of the type of activity, enjoy a preferential regime for economic activity;
• functional - zones of preferential treatment, which applies to a certain type of activity, regardless of the location of the company in the country. For example, offshore centers in the Caribbean, tourist areas.

According to the nature of ownership of objects in the FEZ, private and mixed are distinguished.

The most common in world practice is mixed type of SEZ, where along with the state there is also private property.

Recently, however, private capital, both local and foreign, has played an increasing role, increasing the share private property in SEZ. In most FEZs, the state owns only land and infrastructure, while private companies are the main economic entities. It should also be noted that in recent years, private FEZs have begun to be created in developing countries, which take over the creation of most infrastructure facilities, as well as the management of zones.

Thus, although state ownership plays an important role in a number of developing countries, as well as in China, Vietnam and some countries with economies in transition, nevertheless, private property, private capital, becomes the basis for the development of SEZs.

According to the profile (a sign of economic specialization), the following types of SEZs are known.

• 1. Trade/re-export zones.
• 2. Industrial production or business zones.
• 3. Commercial and industrial zones.
• 4. Specialized scientific and technical and technical innovation zones.
• 5. Zones with a specialization in the service sector.
• 6. Complex zones or zones of complex development of the territory.

Trade zones are compact territorial formations, removed from the borders of the national customs territory. In such zones, a variety of trades are carried out.

and related related operations for warehousing, packaging, simple refinement, labeling, quality control, packaging, picking batches of food and non-food products imported into and exported from the country. Often other trading and intermediary services are also provided in such zones. Moreover, if such a zone works for the export (export) of goods, then it has the status of a foreign trade zone (FTZ) or a free foreign trade zone. If for import (import) - this is an internal trade zone or a free intra-trade zone. If the nature of the activity of the zone is mixed with approximately equal shares of the volume of import and export of goods, then this is more often called a free customs zone. Such zones have become widespread in Western and Central Europe in the seaports of those countries where sea and river trading has centuries-old traditions. In Germany, France, Great Britain, Greece, Yugoslavia, Bulgaria and other European countries, there are dozens of port cities that have the status of an FTA. For example, only in Germany there are six of them: Bremen, Hamburg, Bremerhaven, Kiel, Cuxfachen, Emden.

To designate this type of zones in world practice, the concepts of “free trade ports”, “free port cities”, “free port zones”, “customs zones”, etc. are used. The history of the port cities of Western Europe has been going on for several centuries.

Such types of zones exist in other countries of the world. For example, in the PRC, since 1984, there have been 14 so-called open coastal cities (OCCs). Trade zones are characterized by a quick payback of the initial investments made, all other types of expenses (costs) and a relatively prompt and simple organization of business (territory development, setting boundaries, etc.).

Industrial production or business zones are characterized by the fact that they create enterprises that produce goods for export on the basis of imported semi-finished products, components and other components, or the so-called import-substituting products are produced on this basis for the purposes of the country's domestic market, and finished products are assembled. These zones are created as territories with a special customs regime, where enterprises produce export or import-substituting products, while enjoying tax and financial benefits. This type of zones is most common in China, where they are called special economic zones (Hainan Island, Shenzhen Province, Zhuhai, Shantou). In South Korea, these are the Mazan Free Zone, the Iri Free Zone, etc.

These zones are sometimes referred to as industrial processing zones. Sometimes - just production areas, but more often - free

mi export zones or free import zones. This type of zones is most common in developing countries, where their presence is perceived as one of the conditions for intensifying the revival of the national economy. The whole family of such zones, on the basis of the predominance of external or internal sales of products manufactured on their territory, can be divided into zones:

• import substitution (primary orientation to the domestic market);
• export orientation (primary satisfaction of the needs of the foreign market);
• export-import (when different channels for the sale of products manufactured in these zones are equal or do not differ too much in volume).

Commercial and industrial zones. As their name suggests, they are a combination of the first two types of zones. Visa, customs, financial and credit, as well as currency and other regimes are being introduced on their territory, designed to ensure the creation of the most favorable conditions for the production and marketing activities of resident enterprises of the zone. These zones are widespread in the United States.

Scientific-technical and technical-innovative zones are usually called technoparks in the USA, technopolises in Japan, science cities in Russia and other CIS countries. They also include science parks and technopolises that have emerged everywhere and have been actively created since the early 1980s. in the newly industrialized countries of Southeast Asia, for example, on about. Taiwan (it is no coincidence that some of these zones originated from industrial production zones).

These zones of all kinds receive extensive state support, including direct investments from the state budget for infrastructure development, tax incentives and soft loans, including for small innovative firms. The main purpose of such zones is to stimulate innovation activity.

Functional areas - the most diverse group of zones. These include service zones(banking, insurance, recreational tourism, historical and cultural, environmental, etc.). In these and similar administrative-territorial entities, a special regime is established for the type of business activity in which each specific zone specializes, as well as a special regime for clients to stay in it.

For example, Free Banking Zones (SBZs) and Insurance Free Zones (SZAs) are areas within which business activities can be carried out dealing with foreign and domestic clients and foreign

capitals. There is practically no control over the exchange of foreign currencies, various forms of capital movement (in the form of money, real estate, securities, etc.). SBZ and GCC have gained the greatest distribution and the highest form of their maturity in economically developed countries with a long tradition of functioning of various forms of capital and entrepreneurial activity, as well as in those newly industrialized countries where the level of business and commercial activity is now high, the degree of concentration of international capital is high. Examples are SBZ in Switzerland and Luxembourg, the SBZ and SHA system in the USA, France, Germany, Great Britain, as well as SBZ and SHA in Singapore, Hong Kong, Bahrain, Taiwan, and the Philippines. A distinctive feature of all SBZs and CVDs is a high degree of development of the financial and communication infrastructure of the territory. In zones such as SBZ and CVD, insurance companies are exempted from certain rules of prudential regulation of operations by the state.

In turn, such types of service zones as offshore zones, provide an opportunity for legal entities that do not conduct economic and other business activities in the territory of the zone itself, to use a simplified registration regime, tax benefits, carry out foreign exchange settlements with clients, national and foreign states, etc.

With the development of multidimensional international cooperation, the role and importance of such a type of service zones as recreational and tourist areas, and traditional, with a long history zones of gambling and entertainment business, as well as those regions and territories of the world that are known for their cultural, religious, historical and other traditions. The latter zones are called special historical and cultural centers.

Recreational and tourist areas are distinguished by the fact that, despite the presence in them of excellent (often unique) natural and climatic conditions that allow for healthy recreation and treatment, sports, etc., they also have developed transport and communication links, a developed system of medical and tourist services. Examples of zones of this kind can be resort cities in the Alps, resorts in the Mediterranean, Canary, Bahamas and Seychelles, etc.

The gambling and entertainment business zones have a long tradition. The world centers of these zones are known - Monaco, Las Vegas (USA), Cannes (France), etc. The target orientation of this type of zones implies their focus on obtaining currency within the framework of a criminogenic (or close to it) business.

Complex zones- large-scale and quite diverse in essence and nature of their creation zones. The distinguishing features of this type of zone include:

• significant population;
• stage-by-stage development and staging of improvement of the economic and social systems of the region of the zone;
• the tangibility of the contribution of the zone's economy to the national economy and to the country's foreign economic relations;
• fluctuations in the size of the territory of the zones from very significant to point;
• different levels of development of individual regions and territories that are part of the zone itself.

For example, the Shenzhen Special Economic Zone in China, which belongs to this type of zones, has an area of ​​​​328 square meters. km, and a population of more than 1 million people. Another similar Chinese zone - Hainan occupies the entire area of ​​a large island, where 6.5 million people live. In turn, the Manaus Free Zone in Brazil is the largest territorial entity. Since the development of this territorial complex (since 1957), several "sub-zones" of various types have been formed in it. FEZ "Yantar" unites the entire population, territory and economic complex of the Kaliningrad region of Russia. Complex zones are found in almost all regions of the world (for example, the Territory of Tierra del Fuego in Argentina).

The size of the territory allocated for the placement of the zone is extremely differentiated. They can occupy from several hectares and several square kilometers to several thousand square kilometers. Depending on this, they differ microzones(territory of one enterprise, port, duty-free), as well as macrozones, located in the territory of one district, city, large region of the country.

Depending on how many countries the SEZs cover, they can be subdivided into mononational, located in the territory of one state and operating under its laws, and international(international), covering the territory of a group of states and acting according to general rules.

When formulating the state zoning policy at the stage of making decisions on the creation of a free economic zone, it should be taken into account that the work of the free economic zone, in addition to positive features, is fraught with certain dangers that must be taken into account in order to avoid distortions in the national economic system.

Zones of any type can have the status of requiring or not requiring a rigid organization of their boundaries. At the same time, access to the territory of the zone can be free from the point of view of the pass (according to

boundary) regime, and can be strictly regulated and limited. Therefore, in the first case, such zones should be considered open, in the second case - closed or special. For example, since 1980, the so-called special economic zones (Spez). They are a typical example of closed zones. They not only manifest the obvious autonomy of local authorities, their significant freedom from the central government in shaping the policy of the region of the zone and the autonomous operation of laws governing certain aspects of economic activity and life on its territory, but also have their own internal borders that cannot be crossed without having a special passports. At the same time, another type of Chinese zones, the so-called open coastal cities (OCCs), have practically no autonomous legislation of their own and are devoid of rigid borders.

SEZ management system, zonal management bodies

To levels of state regulation of SEZ relate:

• interstate;
• nationwide (federal);
• regional;
• intrazonal.

The main objective of the SEZ management system is solution of the tasks assigned to the zone in the framework of the implementation of the state zoning policy.

In the world practice of zoning, there are various systems for managing the FEZ, and the regulation of the economy of the zone is carried out by various methods through the creation of special bodies.

SEZ management bodies different levels are subjects of the organizational mechanism of zoning. In industrialized countries, these are local authorities, which are endowed with broad powers up to legislative ones. In countries with a transitional type of national economy, management in the zones is entrusted to joint-stock companies, which include all interested parties as founders: the central (national) bank, a large construction organization, large enterprises located in the FEZ, local authorities, as well as foreign investors.

In the Russian Federation, in most cases, special management bodies are created to manage the economic and organizational activities of the SEZ.

• See the work that has become a classic: Zimenkov R.I. Free economic zones. M.: UNITI-DANA, 2005.
• See: Zimenkov R.I. Free economic zones. M.: UNITY-DANA, 2005.

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 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.

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 area. 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 industries here are the processing of titanium and the production of products from it, the manufacture of equipment for metallurgical complexes and mechanical engineering, and the production of building materials.

"Ulyanovsk"

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

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

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

For example, in such an economic zone as the Kaliningrad region, 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.



Special economic zone

Special, free 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 purpose 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 creating a SEZ

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.
• Approbation of new methods of management and organization of work.

The goals of creation from the point of view of investors

• 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.

SEZ classification

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 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 (PPP) - 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) - a territory withdrawn from the national customs territory, inside which research, design, design bureaus and organizations are located. TVZ examples: technoparks, technopolises.
• Tourist and recreational zone (TRZ) - the territory in 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 zone - a territory with preferential treatment 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 developing ties with sectors of the national economy that are not included in the zone, and helping to solve problems of export production, increase the technological level of production, improve product quality, and meet domestic needs.
• Enclave (export-oriented) zones, in which production is focused on export and replenishment of foreign exchange earnings, and the connection with the domestic economy is minimal.

By benefit systems

Special economic zones by country

Russia

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. The development of special economic zones in Russia is carried out by a specially created management company - "Special Economic Zones", the sole shareholder of which is the state.

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 (Togliatti (special economic zone)), the territory of which is directly adjacent to Togliatti. In December 2010, the Special Economic Zone of the industrial production type "Titanium Valley" was created (Verkhnyaya Salda, Sverdlovsk Region)

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 of Tomsk, St. Petersburg, Moscow (Zelenograd) 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
• 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.

Creation conditions

• Only four types of SEZs can be created on the territory of the state:
  • Innovative (techno-innovative) (with an area of ​​​​not more than 4 km²);
  • Industrial production (since 2012, with an area of ​​​​no more than 40 km²);
  • Tourist and recreational;
  • Port
• No SEZ, except for zones of a tourist-recreational type, can be located on the territory of several municipalities or include the entire territory of an administrative entity;
• On the territory of the SEZ not allowed:
  • Extraction and processing of minerals;
  • Production and processing of excisable goods, except for cars and motorcycles;
• SEZs, except for tourist-recreational SEZs, may be created only on state-owned land plots;
• The decision to create a SEZ is made by the Government of the Russian Federation.

Belarus

Work on the creation and development of free economic zones in Belarus began in the 90s. Separate districts of regional centers were chosen as territories for the creation of SEZs. Currently, there are 6 free economic zones in the Republic of Belarus, including Brest, Gomel-Raton, Minsk, Vitebsk, Mogilev and Grodnoinvest. All FEZs of Belarus are complex in terms of the nature of economic activity, which is manifested in their performance of production, export and customs functions. Currently, a project is under development to organize a specialized free economic zone of the tourist and recreational type "Nesvizh-Minsk". The first FEZ "Brest" in Belarus was established in 1996. The process of establishing the FEZ included two stages. At the first stage (1997-2000), the emphasis was placed on the formation of the necessary foundations for the production and social infrastructure of a diversified complex of interrelated industries, including export orientation, to solve the problems of the subsequent stages of the development of the zone. The second stage (2000-2005) provided for the establishment and expansion of the production potential of the zone in accordance with its specialization, the creation of a highly efficient production and innovation complex of export and import-substituting enterprises, the development of tourism, recreation and other activities. In practice, the FEZ "Brest" was created practically in a clean place, in the absence of attractive conditions for investors. The problem of the lack of the necessary infrastructure elements for the functioning of industrial production was the main one for the FEZ "Vitebsk". Also, there were no temporary storage warehouses on the territory of the SEZ, where operational customs management and control of all incoming and outgoing goods should be carried out. The problematic development is expressed through the need for investment, either by one FEZ resident, or participation in joint construction. More favorable starting conditions for the creation of the SEZ were in the areas of the cities of Minsk, Gomel, Grodno and Mogilev. Firstly, these centers had the necessary infrastructure, engineering communications, free land for production activities. Secondly, there is a developed network of road, rail and air communications. Thirdly, the presence of free production capacities of existing enterprises, facilities and construction, as well as land plots in areas of promising industry, on the borders of the FEZ. The creation of free economic zones aims to attract foreign capital, subject to local production, with the further sale of goods (services) for export. The total export of the SEZ of Belarus in 2009 amounted to 1176.86 million dollars, and import - 1146.94 million dollars. The balance is +29.91 million dollars. The situation changes in 2010. Export of goods and services amounted to 1571.24 million dollars, and import - 1588.89 million dollars. Accordingly, the balance of foreign trade -17.65 m million dollars. The largest number of residents are employed in mechanical engineering and metalworking, chemical and petrochemical industries. These areas account for about 48% of all FEZ residents. These industries are high-tech and require constant flows of financial resources. The effectiveness of the functioning of the SEZ is reflected through the volume of accumulated investments. Free economic zones of Belarus for the period from 1998 to 2011 accumulated foreign capital in the amount of 559.87 million dollars. In absolute terms, the largest volume of FDI came from the FEZ "Mogilev", "Brest", "Minsk". Net inflows of foreign direct investment from FEZ residents amounted to only 166.52 million dollars, respectively, 8% of the total volume of direct investments in the country in 2011. Such indicators cast doubt on the effectiveness of the Belarusian FEZ. In the presence of customs and tax benefits, which for the most part are represented by the abolition of any payments, FEZ residents are not able to attract foreign capital in a quality manner.