Features, types and characteristics of special (free) economic zones in Russia. Characteristics of special economic zones as territories What are special economic zones

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

The more comfortable doing business, the more attractive the place for investors. Therefore, in the last 10 years, the organization of special economic zones, which are distinguished by the maximum number of benefits for their residents, has been actively developing in Russia.

concept

Special Economic Zone (SEZ) they call a territory limited by the boundaries of a subject of the Russian Federation, or a city, or otherwise, which has a legally fixed special legal status.

In these territories, conditions have been created that facilitate doing business, tax, customs, administrative benefits and financial support are provided. Both citizens of the Russian Federation and foreign businessmen who are ready to invest in the Russian economy can carry out entrepreneurial activities.

The first attempts to create specialized territories in Russia were made in 1994, but this led to inconsistencies with the current legislation, and the projects were curtailed. The full development of the SEZ in our country began in 2005, the first Federal Law on Special Economic Zones was adopted.

It is important not to confuse this concept with a free trade zone. The latter includes isolated territories where trade is carried out without customs duties. SEZs imply not only trade, but also production, provision of services on special terms and are not always or not fully exempted from customs duties.

Purposes of creation

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

By creating a SEZ, the state decides following tasks:

1. Provides an influx of private domestic and foreign.
2. Helps to increase the number of jobs, especially for highly qualified employees, which is necessary to motivate the best minds of the country to stay within its borders.
3. It implements the course of import substitution, makes it possible to restore and create domestic production.

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

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

Classification

The special economic zones existing in the Russian Federation are heterogeneous. The differences are due to the specifics of the region and the purposes of granting this status. First, all SEZs can be divided into two groups: closed and integration. To closed include geographically isolated territories, islands, peninsulas, in rare cases they are organized within cities. Everything produced in these zones is exported. Integration SEZs have different levels of interconnection with the economy of their native country and other states.

According to what functions should be performed, special economic zones are divided into several types. Different economists offer their own classification options. The Ministry of Economic Development of the Russian Federation distinguishes 4 groups:

1. Industrial production. Selected types of production are developing on a separate territory. Investors investing in these areas receive incentives and benefits.
2. Techno-innovative. Designed to accommodate research organizations, design bureaus. This also includes technopolises and technoparks. The main task is the development of innovative projects, scientific progress, the development of new technology products and solutions. Creating comfortable conditions is necessary to attract foreign specialists and their achievements.
3. Tourist and recreational. Parts of the country's territory where it is advisable to develop tourism: there are historically and culturally significant places, active recreation areas, etc.
4. Port. This group includes free trade zones exempt from customs duties. As a rule, these are the territories of seaports, airports. Special conditions are being created for businesses related to the transportation, packaging, sorting and storage of goods, and quality control.

There are also complex special economic zones; entire regions become them when there is a need to provide benefits to all or almost all entrepreneurs to support this region. An example of this approach is the Crimea, where a special status is needed to mitigate the transition of local businesses to the Russian economy, to restructure under the current legislation in the Russian Federation.

Privileges

Depending on the specific zone and the tasks set in connection with this, residents are provided with an appropriate set of benefits and concessions.

1. tax. Investors are exempt from certain taxes at a fixed percentage or in full. There are tax benefits for VAT, property, property. Companies registered in an industrial and production zone and engaged in relevant activities are entitled to partial exemption from paying taxes on land, property and transport, and a reduction in the percentage of income tax. In techno-innovative zones, it is halved.
2. Customs. For organizations that purchase foreign raw materials or semi-finished products for production purposes, lower customs fees are applied or the duty is canceled. Goods produced in the territory of the SEZ are partially or completely exempt from export duties. At the enterprises themselves, the procedures for customs registration and obtaining permits can be simplified as much as possible.
3. Administrative. Simplification of the process of registration of organizations. Minimizing the list of labor protection requirements. Opening privileged access to relevant domestic and closely located foreign markets. Providing more rights and opportunities to representatives of foreign companies and private foreign investors.
4. Financial. The state provides financial assistance in the form of subsidies, loans, subsidies to pay rent and purchase land or industrial premises. Provision of preferential tariffs for utilities, provision of the necessary infrastructure.

Procedure for registration of residents

The presence of an organization in the territory of a special economic zone does not yet mean the right to receive benefits. Residents can fully apply for them. To obtain this status, the company must meet a number of requirements:

1. In the industrial-production and port SEZ, only legal entities engaged in commercial activities and not related to unitary ones can be residents. In other cases, IP is also acceptable.
2. The company must be registered in the municipal facility in which the special economic zone operates, and not have branches and representative offices outside it.
3. The Organization has sufficient financial resources to carry out the required amount of capital investments. In industrial production SEZs, the minimum threshold is 3,000,000 euros, in ports - from 2,000,000 to 30,000,000 euros.

To obtain the status of a resident of a special economic zone, you need to obtain a decision of the expert council. To do this, an application is first drawn up, which must contain:

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

You must first submit the project directly to the SEZ management company. At this stage, business plan errors are identified, its compliance with the requirements for the type of activity, social and economic benefits. After the approval of the finalized project by the Criminal Code, the application is sent to the Ministry of Economic Development of the Russian Federation

Within two months it is considered. If the answer is positive, the expert council makes a decision to conclude an agreement. Based on it, the company is entered in the register of residents, and only after that can enjoy the benefits of the status received.

The norms for the creation and functioning of special economic zones in Russia are fixed in the Federal Law of July 22, 2005 No. 116-FZ. It spells out the necessary conditions for assigning the status of a SEZ, its validity period, decision-making procedure, authorized bodies and forms of agreements.

The application for the creation of a special economic zone, according to the recommendations of the Ministry of Economic Development, is submitted by regional authorities. The Government of the Russian Federation makes a decision and issues an appropriate resolution, on the basis of which a tripartite agreement is concluded (the Government of the Russian Federation, the head of the subject of the Russian Federation and the municipality).

Special economic zones for Russia are a relatively new solution. And according to the results of the first 10 years, the results did not live up to expectations either in terms of attracting private investment or in terms of providing new jobs. Budgetary funds were spent inefficiently, so the legislative framework continues to evolve in order to clarify in more detail the requirements for payback periods, the justification for assigning status, profitability, and so on. In this regard, a number of points are under revision.

Examples for Russia

Territories that meet the following conditions:

• favorable location (proximity to the borders of the country or to the regions with which cooperation is planned, the availability of access to the sea, places suitable for organizing recreation areas);
• the presence of unoccupied areas on which it is possible to locate enterprises and complexes;
• the presence of a sufficient number of personnel of the required skill level;
• openness to international and interregional contacts;
• appropriate industry focus.

The Alabuga industrial and production special economic zone is located in the Republic of Tatarstan, near the federal highway and the railway line. Occupies an area of ​​20 sq. km, employs about 5,000 employees. More than 40 resident enterprises are engaged in the production of: buses, household appliances, medicines, furniture, complex chemicals, aircraft.

A prerequisite for residents is an investment in the amount of 1,000,000 euros in the first year of operation and 10,000,000 euros for the period for which the contract is concluded.

The advantages of organizing a business in Alabuga are:

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

The territory of the technology-innovative SEZ of 200 hectares is divided into three fragments, each of which is allocated for programmers, nanotechnologists or nuclear physicists. The main areas of activity include: nanotechnologies, information development, development of nuclear physics, biotechnologies, innovations in the field of medicine.

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

1. Tax incentives (for the first 5 years, only income tax transferred to the regional budget is subject to payment).
2. Simplified procedures for registration of land documents.
3. Subsidized connection to communications and rent.
4. No customs restrictions.

In a unique place in the Altai Republic in 2007, a tourist and recreational SEZ was created. The project was to ennoble the territory and make it accessible and attractive for tourist recreation. They thought about the arrangement of the necessary infrastructure (which was the responsibility of the state) and the construction of tourist facilities (at the expense of investments from private investors).

Privileges for businessmen:

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

The main attraction was to be an artificial lake. To date, it has not been put into operation. In the course of cost optimization when planning the budget for 2018-2019, the Altai Valley Special Economic Zone could be abolished, that is, the state no longer expects to finance this project. But the site continues to develop under the control of regional authorities with the preservation of many benefits.

Tourist and recreational SEZ "Turquoise Katun" is the largest in terms of area occupied by the territory - 3326 hectares. This is the only project that actually accepts tourists today. 24 facilities have been erected, most of the planned communication systems have been built. Under the terms of the signed agreement, the provision of tax and administrative benefits is provided until 2055.

But due to the identified violation of the balance of investment by the state and private investors, the project may be transferred to a regional department or lose the status of a special zone. Despite this, the influx of tourists is growing every year, and the interest of entrepreneurs in the region is also increasing. In any case, as of the territory for 2020, Turquoise Katun is attractive for business in terms of a prepared platform and comfortable conditions for renting land.

One of the brightest examples of industrial and production special economic zones is the "Titanium Valley", located in the Sverdlovsk region. Privileges are given to enterprises involved in the processing of titanium and the manufacture of equipment for heavy industry, the production of building materials.

The list of benefits offered includes:

• reduction of the tax burden (profit tax from 2%);
• customs privileges;
• ready-made sites for production activities;
• resource provision;
• simplified administration system;
• selection and training of personnel for a specific investor.

Ulyanovsk

Port SEZ "Ulyanovsk" is a part of the region's aviation cluster. The duration of the special zone is planned to be 49 years. In addition to wholesale trade, the most important areas of development are: aircraft manufacturing, aircraft maintenance, the production of electrical equipment and instruments, and the manufacture of composites. The main purpose of the formation of the SEZ is to improve the economic situation in the Ulyanovsk region.

For the functioning of enterprises, road, engineering and customs infrastructures have been created. Investors investing in a business in this territory can save up to 30% of their costs.

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

Companies that are not included in the list of residents of special economic zones, but also located on their territory, can also apply for part of the benefits in agreement with the management company.

The situation is different with regions that are entirely considered SEZs, for example, the Republic of Crimea or the Kaliningrad Region. In these constituent entities of the Russian Federation, local registration of an organization is sufficient to receive benefits, since all entrepreneurs are equally entitled to the corresponding privileges.

For 2020, there are 25 SEZs in the Russian Federation. During their stay in special economic conditions, companies should achieve stable, efficient work and stop needing benefits and subsidies, since initially the SEZ is a tool for launching new enterprises, and not an opportunity to avoid paying mandatory payments.

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

Keywords: special, free, economic, zones, SEZ, SEZ, SEZ in Russia

Free economic zones (special economic zones)- these are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors to priority For 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.

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.

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. The Curonian Spit Special Economic Zone in the Kaliningrad Region will cease to exist. As stated in the relevant government decree of December 22, 2012, not a single resident has been registered there for five years of operation.

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 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.

OJSC "Special Economic Zones" is a management company in charge of existing and newly created special economic zones of Russia. Of the 24 operating SEZs, 4 specialize in the development of industrial production, 4 in technological innovation, 13 in the development of tourism and recreational business, 3 in the development of port logistics and transport hubs.

JSC "SEZ" was established in 2006, its sole shareholder is the state. Since the adoption of the law on the SEZ in 2005 and until 2010, the company acted as a customer for the construction of infrastructure, having accumulated experience unique for Russia in this area. Since 2006, budget investments in the development of Russia's special economic zones have amounted to more than 44 billion rubles, or about $1.5 billion.

From 2006 to 2010, 238 investors from 18 countries came to the special economic zones of Russia, and this process is gaining momentum. Among them are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool and others. The volume of investments declared by residents is more than 150 billion rubles, or about $ 5 billion.

JSC "SEZ" attracts investors from among largest international and Russian corporations or independent specialized medium-sized companies and works with them, accumulating the best world experience in the development and management of special economic zones.

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

The main objectives of the SEZ are:

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

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

On the territory of the SEZ is not allowed:

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

Industrial production special economic zones

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

Technological and innovative special economic zones

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

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

Tourist and recreational special economic zones

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

Port special economic zones

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

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

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

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

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

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

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

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

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

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

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

Nevertheless, both industrial and production zones are already producing something. Firstly, in Tatarstan, in the Alabuga SEZ, cars are assembled by two joint ventures created by Sollers (formerly Severstal-Auto). The Russian-Japanese Sollers-Isuzu will produce 7,000 trucks of the same name by the end of 2008, while the Russian-Italian Sollers-Elabuga will produce 10,000 Fiat Ducato vehicles. Secondly, several Russian-Italian joint ventures for the production of building materials and complex household appliances have been created in Lipetsk. It is assumed that by the end of the year the output of these two SEZs will amount to 11 billion rubles.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

One of the most important forms of economic relations are special economic zones (OE3). They represent a special type of state regulation of economic activity.

special economic zone is a territory in which a special regime of economic activity of foreign investors and enterprises with foreign investments, as well as domestic enterprises and citizens, is legally established. SEZs are created to accelerate socio-economic development, comprehensive development of the country's natural resources, increase its export opportunities, expand the production of high-quality and import-substituting products based on the development of trade, economic, scientific and technical cooperation.

Special economic zones are created by the state taking into account its economic tasks and are offered as a promising model for the development of individual territories that have good prerequisites for the formation of growth centers. Until recently, there was no unambiguous term characterizing such territories in Russian legislation, although offshore-type zones appeared in Russia in the mid-1990s. The main ones at that time were the economic favored zone "Ingushetia" established in 1994 and the zone of preferential taxation in the Republic of Kalmykia. Later, such zones were formed in a number of other regions. Most of them did not begin to function to the fullest extent, their activities violated federal law in many respects, which is why they were liquidated.

The situation changed with the adoption of Federal Law No. 2 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation", which fixed their legal definition. In accordance with the provisions of the law special, free or special economic zone - a limited area with a special legal status in relation to the rest of the territory and favorable 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.

SEZs are classified according to the functions performed, the degree of integration into the economy and the systems of benefits provided.

Depending on the method of registration of the zone and the mode of their operation, SEZs are divided into two types: enclave (closed) and integration.

Enclave calls fully focused on the export of all products manufactured on its territory in order to receive revenue in a freely convertible currency. They are usually created in the territories of the country, naturally separated from it (islands, peninsulas, sea coasts, etc.). But they can also be created inside the city.

Integration calls are closely connected with the national and world economy, have a freer mode of operation. They are most characteristic of countries with developed market economies included in the international division of labor.

By benefit systems allocate:

tax: tax "holidays" - partial or complete exemption of investors from property and property taxes, VAT, etc. (in accordance with the law on SEZ, which entered into force on January 1, 2006: residents of an industrial production zone for five years are exempted from paying land, property and transport taxes, income tax is reduced by 4% (up to 16%) For technology and innovation zones, the rate of the Unified Social Tax is also reduced from 26% to 14%);

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

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

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

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

By functions special economic zones are divided into:

. to free trade zones- territories removed from the national customs territory; inside, operations are carried out for the storage of goods and their pre-sale preparation (packaging, labeling, quality control, etc.);

. industrial - production zones- parts 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-introduction zones- territories removed from the borders of the national customs territory, within which research, design, design offices and organizations are located (examples of TV3: technology parks, technopolises);

. tourist and recreational zones- territories where tourism and recreational activities are carried out - the creation, reconstruction, development of tourism and recreation infrastructure facilities, the development and provision of services in the field of tourism;

. service zones- territories with preferential treatment for firms engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation);

. complex zones- diversified, formed both in a limited area and within the boundaries of regions and other territorial entities; they create conditions for attracting large capital with the obligatory development of the necessary infrastructure.

Technological innovation zones contribute to the acceleration of scientific and technological progress based on the intensification of foreign economic cooperation, the introduction of the results of domestic science, as well as the development of high technologies, new types of finished products and the expansion of exports.

Technopolis- one of the forms of a special economic zone,. designed to intensify the innovation process with the help of regional centers for the development and industrial development of high-tech products based on the integration of highly developed production, science and education. The multidisciplinary activity of technopolises is based on the formation and implementation of fundamental and applied research projects with the participation of the state with their subsequent industrial utilization ( using the scientific and industrial park).

The idea of ​​technopolises arose in Japan in the early 1980s, where they became widespread. The intensive development of technopolises is associated with the current stage of the scientific and technological revolution, when automation and electronization of production are carried out, new materials and technologies are being introduced. The name "technopolis" is also used as a synonym for a science city, the line between them is very thin: the first ones are purposefully created at scientific and industrial centers, the second ones have a more independent meaning, although they gravitate towards the largest cities; the former are engaged in narrower technical and technological developments, the latter have a broad specialization, including fundamental research.

Technopolis is a large area of ​​economic activity, consisting of universities, research centers, technology parks, industrial and other enterprises that carry out their practical activities based on the results of scientific and technological research, maintain close ties with similar structures at the national and international levels, are an integral part of the system of the international division of labor and have an environment purposefully formed for scientists, specialists, highly skilled labor. In Japan and France, the technopolis model extends to the entire territory of the city.

Technopolises enjoy a variety of benefits and ensure the development and implementation of modern technology with the help of national and foreign enterprises and organizations. Technopolis is a city in which a "critical mass" of education and culture, science and technology, science-intensive business and venture capital generates a "chain reaction" of scientific and business activity of an international, global scale. In Russia, science cities and Akademgorodoks can serve as the basis for the formation of technopolises in the future.

Along with the actual free economic zones in world practice, there are offshore zones. They constitute a special class among OE3. Their main difference is that the enterprises registered in them do not have the right to carry out any production activities. The main feature of offshore jurisdiction is the preferential nature of taxation.

Reducing the tax burden through preferential tax jurisdictions is a factor that allows the most efficient implementation of national economic activity. The use of such a legal tool allows the state to attract investment and encourage international cooperation, diverting a minimum of resources to regulation and intervention in the economy.

There are four types of special economic zones in Russia: technology-innovative, industrial-production, port, and tourist-recreational. In addition, since 1991, OZ3 has been operating in the Kaliningrad Region (SZ3 "Yantar", OZ3 in the Kaliningrad Region, the conditions for which are currently stipulated in a separate Federal Law of January 10, 2006 NQ 16-F3 "On the Special Economic Zone in Kaliningrad Region and Amendments to Certain Legislative Acts of the Russian Federation".

F3 of July 22, 2005 NQ 116-F3 "On Special Economic Zones in the Russian Federation" stipulates several conditions for the creation of an OZ3 on the territory of the Russian Federation.

Only four types of OE3 can be created on the territory of the state: technical innovation (with an area of ​​​​no more than 3 km2); industrial production (with an area of ​​​​not more than 20 km2); tourist - 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 is not allowed: mining and processing of minerals; production and processing of excisable goods, except for cars and motorcycles; OE3, except for OE3 of the tourist-recreational type, can only be created on state-owned land plots; the decision to create OE3 is made by the Government of the Russian Federation based on the results of the competition. In addition, for the Kaliningrad Region, Federal Law No. 16-F3 of January 10, 2006, provides for special conditions for the functioning of the OE3 (extension of the OZ3 regime to the territory of the entire region, significant tax and customs benefits).

To manage OE3, JSC "Special Economic Zones" (JSC "OE3") was established - a management company that manages 16 existing and newly created special economic zones in Russia. Of the 16 operating zones, they specialize in the development of industrial production, 4 ~ in technological innovations, 8 - in the development of the tourist and recreational business, 2 - in the development of port, logistics and transport hubs.

JSC SEZ was established in 2006, its sole shareholder is the state. 223 investors from 18 countries came to Russian special economic zones from 2006 to 2010, and this process is gaining momentum Among them are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool and others.

OAO "0EZ" attracts investors" from among the largest international and Russian corporations or independent specialized medium-sized companies and works with them, accumulating the best world experience in the development and management of special economic zones.

The goals of creation from the point of view of the state: attracting foreign direct investment, advanced technologies, at least to a limited part of the country's territory; 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: the development of new 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; an attempt to reduce the influence of bureaucracy; territory development.

In the future, thanks to domestic and foreign investments, 033 should become the main incentive for the development of science-intensive industries, the introduction of advanced technologies and the production of competitive goods.

On December 22, 2005, by a decree of the Government of the Russian Federation, six special economic zones were organized in Russia: four technical and implementation (innovative) in the cities: Dubna, Moscow (Zelenograd, TV3 "Zelenograd", Skolkovo), St. Petersburg (the village of Strelna, zone "Neudorf "), Tomsk and two industrial and production zones in the cities: Yelabuga (SEZ "Alabuga"), Lipetsk (SEZ "Lipetsk").

On February 3, 2007, by decrees of the Government of the Russian Federation, seven special economic zones of a tourist and recreational type were created in Russia:,

In the Republic of Altai (Decree of the Government of the Russian Federation No. 67);

In the Republic of Buryatia (Decree of the Government of the Russian Federation No. 68);

In the Altai Territory (Decree of the Government of the Russian Federation No. 69);

In the Krasnodar Territory (Decree of the Government of the Russian Federation No. 70);

In the Stavropol Territory (Decree of the Government of the Russian Federation No. 71);

In the Irkutsk region (Decree of the Government of the Russian Federation No. 72);

In the Kaliningrad region (Decree of the Government of the Russian Federation No. 73).

At the end of 2009, a total of 207 residents were registered in the SEZ. In addition, a special economic zone operates throughout the territory of the Kaliningrad region, created on April 1, 2006 in accordance with the Federal Law of January 10, 2006 N 16-Ф3, which has several features: the application of the free customs zone regime for most goods, distribution of SEZ throughout the region, etc. As of May 6, 2008, this 033 attracted 56 officially registered residents with a total investment of 31.3 billion rubles.

In the city of Magadan, there is a trade and production zone created in accordance with the Federal Law of 31.65.1999 NQ 104-F3 "On the Special Economic Zone in the Magadan Region". With the help of the legal regime of the zone, it is supposed to solve the main tasks in the economy and the social sphere areas: development of productive forces, saturation of the consumer market with all kinds of goods, improving the standard of living of the population From January 1, 2006 to December 31, 2014, participants in the zone, when they carry out economic activities on the territory of the zone and within the Magadan region, are exempt from paying income tax invested in the development of production and the social sphere.

On December 30, 2009, Decree of the Government of the Russian Federation NQ 1163 "On the Creation of a Port Special Economic Zone in the Ulyanovsk Region" was signed. According to specialists from the regional investment department, the fundamental difference between the Ulyanovsk port zone and others is that it is based on a property complex that is practically ready for the creation of a free economic zone. The port zone will be created on the basis of the Ulyanovsk Vostochny International Airport, built in the 1980s. The airport has a unique runway capable of receiving any type of aircraft.

By Decree of the Government of the Russian Federation of December 31, 2009 N 1185, a port special economic zone was created on the territory of the Khabarovsk Territory, and a tourist and recreational special economic zone was created on the territory of Russky Island in Primorsky Krai (Decree of the Government of the Russian Federation of March 31, 2010 NQ 201).

There is also a project to create a SEZ in the Krasnoyarsk Territory. The main problem of organizing special economic zones on the territory of the Russian Federation is the lack of theoretical scientifically developed foundations. The creation of special economic zones is an effective direction for the development of the economy of individual territories and regions, usually focused on solving specific priority economic tasks, implementing strategic programs and projects. Special economic zones should become a new vector for the development of the Russian economy, but one should not forget that given the existing scale of distribution of free zones in the world economy, tax incentives are far from the main incentive for the inflow of foreign capital into Russian special zones. Political stability, investment guarantees, the quality of infrastructure, and the simplification of administrative procedures can have a great influence in this regard.

According to the Federal Law of July 22, 2005 No. 116-FZ “On Special Economic Zones in the Russian Federation”, a SEZ is a part of the territory of the Russian Federation determined by the Government of the Russian Federation, where a special regime for conducting business activities is in force.

Four types of SEZs can be created in the Russian Federation: industrial-production (or industrial) type, technology-innovative (or technological) type, tourist-recreational (or tourist) type, and port ones.

Main the purpose of creating a SEZ are:

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

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

• five SEZs of a technological type (in St. Petersburg, in the Zelenograd administrative district of Moscow, in the city of Dubna (Moscow region), in the city of Tomsk (Tomsk region) and in the Republic of Tatarstan);
• six industrial SEZs (in the Lipetsk Region, in the Republic of Tatarstan, the SEZs of the IPT Lipetsk, the Pskov Region, the Samara Region, the Kaluga Region and the Sverdlovsk Region);
• four tourist and recreational SEZs (in the Republic of Altai, the Republic of Buryatia, the Altai Territory and the Irkutsk Region);
• two port SEZs (in the Khabarovsk Territory and the Ulyanovsk Region).

The special regime of entrepreneurial activity in the territory of the SEZ includes the provision of tax, customs and administrative preferences, preferential treatment of land use, as well as guarantees against possible adverse changes in the legislation of the Russian Federation on taxes and fees. A significant advantage for residents is a real reduction in administrative barriers, the number of control measures, as well as the provision of services in the "one stop shop" mode.

The legislation of the Russian Federation provides for some restrictions on the activities of SEZ residents. In particular, on the territory of most special economic zones it is not allowed to place housing facilities, develop deposits and extract minerals, their processing, as well as the production and processing of excisable goods (with the exception of cars and motorcycles). At the same time, the Government of the Russian Federation may determine other types of activities, the implementation of which is not allowed in the SEZ.

To create a SEZ, it is necessary to comply with the main condition - SEZs (with the exception of ports) can only be created on land plots that are state and (or) municipal property. So, at the time of the creation of the industrial-production special economic zone:

• land plots forming its territory should not be owned and (or) used by citizens and legal entities, with the exception of land plots that are provided for the placement and use of engineering infrastructure facilities and on which such facilities are located;
• on the land plots forming its territory, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities, with the exception of objects of engineering and transport infrastructure, can be located.

Characteristics of the SEZ industrial type:

• placement of industrial facilities;
• no more than 20 sq. km;
• the period of existence is not more than 20 years;
• capital investments of at least 10 million euros, in the first year - at least 1 million euros.

A resident of an industrial-production special economic zone is a commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation on the territory of the municipality within whose boundaries the special economic zone is located, and which has concluded an agreement with the SEZ management bodies on the conduct of industrial-production activities.

An individual entrepreneur or a commercial organization is recognized as a SEZ resident from the date of making the relevant entry in the register of SEZ residents.

A resident of an industrial and production special economic zone has the right to conduct only industrial and production activities on the territory of the SEZ within the limits provided for by the agreement on the conduct of industrial and production activities.

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

• transport tax - exemption for 10 years from the moment the vehicle is registered;
• property tax - exemption for 10 years from the date of property registration;
• land tax - exemption for 10 years for land plots in the territory of the SEZ.

Each SEZ has its own tax incentives. For example, residents of the SEZ in the Lipetsk region are provided with the following benefits:

• income tax at a rate of 20%;
• transport tax - exemption for five years from the moment the vehicle is registered;
• property tax - exemption for five years from the date of property registration;
• land tax - exemption for five years for land plots in the territory of the SEZ.

At the time of the creation of the techno-innovative special economic zone:

• land plots forming its territory, with the exception of land plots provided for the placement and use of engineering infrastructure facilities and on which such facilities are located, should not be in the possession and (or) use of citizens and legal entities, with the exception of educational and (or ) research organizations;
• on the land plots forming its territory, only objects that are in state and (or) municipal ownership and are not in the possession and (or) in use of citizens and legal entities (except for objects of engineering and transport infrastructure), with the exception of educational and (or) research organizations.

Characteristics of technological type SEZ:

1. conducting technical and innovative activities;
2. are created on no more than two plots of the territory, the total area of ​​\u200b\u200bwhich is not more than 3 square meters. km;
3. cannot be located in the territories of several municipalities;
4. should not include the entire territory of any administrative-territorial entity;
5. period of existence is not more than 20 years.

Tax benefits for residents of the technological special economic zone:

• when calculating income tax - residents will be able to fully recognize the costs (including those that did not give a positive result) for research and development work (R&D) in the amount of actual costs in the reporting period in which these costs were incurred;
• income tax rate payable to the budget of a constituent entity of the Russian Federation -13.5%;
• exemption from payment of transport tax for five years;
• residents are exempt from property tax in respect of property recorded on the balance sheet of a resident organization for five years from the date of registration;
• resident organizations are exempt from taxation in respect of land tax for a period of five years from the moment of the emergence of ownership of a land plot provided to a SEZ resident.

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

• land plots forming this zone (including land plots provided for the placement and use of engineering, transport, social, innovation and other infrastructure facilities of this zone, housing facilities and on which such facilities are located) may be owned and ( or) in the use of citizens or legal entities. Land plots that form a recreational SEZ for tourists may be classified as specially protected areas;
• on the land plots forming this zone, objects that are in state, municipal, private property can be located.

Currently, there are SEZs of a tourist-recreational type in the Republic of Altai, in the Republic of Buryatia, in the Irkutsk region.

Characteristics of the SEZ of tourist and recreational type:

1. are created in one or more sections of the territory determined by the Government of the Russian Federation;
2. may be located in the territories of several municipalities;
3. may include the entire territory of any administrative-territorial entity;
4. in tourist and recreational SEZs, it is allowed to place housing facilities;
5. provision of tourism and health services.

Tourist and recreational activities are understood as:

• activities of legal entities, individual entrepreneurs in the construction, reconstruction, operation of tourism industry facilities, facilities intended for sanatorium treatment, medical rehabilitation and recreation of citizens;
• tourism activities and activities in the development of deposits of mineral waters, therapeutic mud and other natural healing resources, their extraction and use, including activities in sanatorium treatment and disease prevention, medical rehabilitation, organization of recreation for citizens, industrial bottling of mineral waters.

Residents of a tourist and recreational SEZ are recognized as an individual entrepreneur, a commercial organization (with the exception of a unitary enterprise) registered in accordance with the legislation of the Russian Federation on the territory of the municipality within which the special economic zone is located (on the territory of one of the municipalities, if the tourist and recreational special economic zone the zone is located on the territories of several municipalities), and concluded an agreement with the management bodies of special economic zones on the implementation of tourist and recreational activities.

Tax incentives for residents of the tourist and recreational SEZ:

• corporate property tax - exemption within five years;
• land tax - exemption for five years;
• application in relation to fixed assets to the basic depreciation rate of a special coefficient, but not more than two;
• acts of legislation on taxes and fees that worsen the situation of taxpayers are not applied during the term of the agreement on the implementation of tourist and recreational activities;
• rent for land plots - no more than 2% of their cadastral value per year.

The purpose of creating port SEZs on the territory of the Russian Federation is to stimulate the development of the port economy and the development of port services that are competitive with foreign counterparts.