United Economic Zones. Features, types and characteristics of special (free) economic zones in Russia

Chapter 2. Organizational and legal status of special economic zones (SEZ) in Russian Federation

2.1. Special economic zones as a kind of SEZ: delimitation of the conceptual apparatus and characteristics of different types of zones

To intensify the development of the economy and penetrate into international markets many states went to the creation of free economic zones on their territory. A free economic zone is perceived as a complex, complex, reproductive economic system that includes a territorial and organizational structure, an administrative apparatus, a system of tax preferences, and a set of resident enterprises operating on its territory. FEZ mechanisms make it possible to create new or renew existing ties between economic entities on the basis of coordinating their economic interests, form a competitive reserve, participate in the redistribution of resources of the world economy, smooth out lags in the development of related and related sectors of the economy, and effectively participate in intercountry industrial cooperation.

Historically, in foreign scientific literature and legislation on free zones, on the basis of which it was built and Russian legislation, the concept of "free trade zones" was used - free economic (trade) zones. In Russia, before the adoption of the Federal Law of 2005 "On Special Economic Zones", almost everywhere, when it came to special territorial entities, the term "free economic zone" was also used. At the same time, when in rare cases the term “special economic zones”, he was identified with the concept of “free economic zones”. So, in Art. 23 of the Federal Law "On state regulation foreign trade activities”, adopted in 1995, provided that “a special regime of economic, including foreign trade, activities in the territory of free economic zones is established by the Federal Law on Free Economic Zones, other federal laws and other legal acts of the Russian Federation”. adopted in December 2003. federal law“On the Fundamentals of State Regulation of Foreign Trade Activities” defines a free economic zone, exactly repeating the wording given in Art. 23 of the Federal Law "On State Regulation of Foreign Trade Activities". According to Art. 42 of this law "a special regime of economic, including foreign trade, activities in the territories of free economic zones is established by the Federal Law on Free Economic Zones." Such constancy in the understanding of this category, according to N.G. Doronina, suggests that the legislator deliberately associated the concept of "free economic zone" with the circle of relations arising in the framework of foreign trade or related activities.

In educational and scientific literature, the concept of "free economic zone" is given a broader interpretation. By definition, M.M. Boguslavsky, “under free economic zones in international practice are understood as separate territories of states where special favorable conditions are created for the activities of foreign enterprises in order to solve specific economic and other problems. B.M. Smitienko believes that “a free (special) economic zone is understood as a part of the territory ( economic space) states with a special, preferential regime of economic, foreign trade, investment activity» . A more extended definition of SEZ in his scientific works is given by V.E. Rybalkin, who believes that “FEZ is a region, part of the national territory with special preferential foreign trade, customs, investment, monetary and financial and tax regimes that encourage the economic (production, commercial, entrepreneurial) activities of foreign participants, attracting foreign investment and advanced foreign technologies". S.A. Rybakov and N.A. Orlova identify SEZ and SEZ as equivalent concepts and define them as "a relatively isolated part of the country's territory, where a special legal regime for business is established, including tax, customs, administrative and civil law benefits and guarantees" .

First of all, it was necessary to find out whether the free economic zones used in foreign economic activity, and "formations with special economic conditions of functioning" - special economic zones of the same category or still we are talking about two different legal institutions, of which one is used in relation to investment, and the other - to foreign trade activities.

Foreign practice of creating such economic zones indicates that a unified approach to their designation has not yet been formed. Of the variety of names of economic zones found in foreign countries, we can, with a certain degree of conventionality, distinguish the following:

Free economic zones, the creation of which is aimed primarily at attracting foreign investment for social economic development this region;

Special economic zones, the main purpose of which is to attract investments to the economy of a given region in general, regardless of whether these investments are internal or external.

Free economic zones are characterized primarily by the provision of customs and other foreign trade benefits that are attractive to foreign investors. In the case of special economic zones, there is no clear emphasis on creating an attractive economic regime primarily for foreign investors. The state creates a general preferential regime for entrepreneurial activity, the users of which can be equally both national and foreign investors. Thus, there was a need for legislative consolidation of the concept of "special economic zone".

Legislation (Article 2 of the Federal Law of the Russian Federation of July 22, 2005 No. 116-FZ "On Special Economic Zones in the Russian Federation") recognizes oscommon economic zone as a part of the territory of the Russian Federation determined by the Government of the Russian Federation, on which a special regime for the implementation of entrepreneurial activity.

Territory of the special zone is not a territory in the political or geographical sense. This is a part of the economic space where a certain system of benefits and incentives for entrepreneurial activity is applied. The territory of the zone is the basis, the condition for the activity of economic entities. The main thing is a set of economic and legal norms and rules that create a special economic and legal regime for the activities of these entities in the territory of the zone. This regime constitutes the essential element of the functioning of the zone, distinguishing it (organizationally and functionally) from the national legal space. The meaning of this allocation is to increase efficiency in achieving socio-economic results.

In the definition of SEZ, the following characteristic features should be highlighted:

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

2. The boundaries of the SEZ are determined by the government of the Russian Federation. The Government of the Russian Federation is vested with the right to create a SEZ in the territories of a subject of the Federation or municipality. Relevant decisions are formalized by decrees of the Government of the Russian Federation on the formation of a SEZ (for example, Decree of the Government of the Russian Federation dated December 21, 2005 No. 784 “On the establishment of a special economic zone of an industrial production type in the Yelabuga region of the Republic of Tatarstan”).

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

The definition of entrepreneurial activity is contained in paragraph 3 of Art. 2 Civil Code RF. In him entrepreneurial activity is recognized as an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered as such in statutory okay. This procedure is regulated by the Federal Law of August 8, 2001 No. 129-FZ “On state registration legal entities and individual entrepreneurs» .

The special regime of entrepreneurial activity in the territory of the SEZ is manifested primarily in the provision of various benefits to residents of the SEZ:

Customs (foreign trade);

tax;

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

Administrative (simplified procedures for registration of organizations, simplified entry-exit regime foreign citizens etc.).

The peculiarity of the legal regime of entrepreneurial activity is also manifested in the special guarantees that the legislator provides to residents of the SEZ. In accordance with Art. 38 of the SEZ Law, residents of the zones are guaranteed against adverse change legislation of the Russian Federation on taxes and fees, which means that the acts of the legislation of the Russian Federation on taxes and fees, the laws of the constituent entities of the Russian Federation on taxes and fees, normative legal acts local authorities on taxes and fees that worsen the position of taxpayers - SEZ residents, with the exception of acts of the legislation of the Russian Federation on taxes and fees relating to the taxation of excisable goods, do not apply to SEZ residents during the term of the agreement on doing business.

Thus, a special economic zone can be represented as domestic a kind of international institution of SEZ, the specificity of which is to provide a special territorial status and business regimes established by Russian law.

The powers to legally regulate the activities of the SEZ are assigned to the exclusive jurisdiction of the Ministry of Economic Development of Russia. In the field of public authorization, the Ministry of Economic Development of Russia registers business entities as residents of a special economic zone and issues construction permits, as well as exercises other permitting powers, for example, authorizes the entry of foreign citizens in order to carry out labor activities.

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 shops.

What's happened

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

Legal entities who conduct their business in 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.).

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). How good example you can bring Crimea: 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 preferential terms. 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 tax rates, lack of currency control 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 for low rates rent (often subsidized);
minimum standards for workplace requirements and wages or lack thereof (i.e. occupational health and safety issues);
minimum standards for security requirements environment and the level of pollution or their absence;
a large number of a cheap, non-unionized labor force (or restrictions on workers' organizations);
market access (to domestic market the country where the zone is located and/or to the markets of neighboring countries);
long-term tax holidays and benefits in terms of income tax;
simplified customs procedures (for example, customs registration directly within the enterprise or accelerated obtaining of a permit).

Types of SEZ

There are several types of special economic zones:

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

Special economic zone in Yelabuga

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

Special economic zone 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"

free customs zone regime, in which foreign equipment is located and used within the special economic zone "Alabuga" without paying customs duties and VAT;
abolition of export duties on the export of manufactured products
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 land plot.
besides 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 others are supplied to the boundaries of the plots. engineering Communication;
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%);
complete exemption from payment 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 Yelabuga municipal district;
sign an agreement on the conduct of industrial and production activities with the SEZ management body and include in their production assets located in the SEZ, investments in the amount of at least 10,000,000 euros, including in the first year of development - at least 1,000,000 euros;

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.

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

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

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

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

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

A number of tax preferences are provided

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

There are four types of special economic zones in Russia:

Industrial production zones or industrial SEZs.

Techno-innovative zones or innovative SEZs.

Port areas

Tourist and recreational zones or tourist SEZs

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

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

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

Automobiles and auto components

Building materials

Chemical and petrochemical products

Household appliances and commercial equipment

Innovative SEZ. The location of innovative (technology-innovative) SEZs in the largest scientific and educational centers with rich scientific traditions and recognized research schools opens up great opportunities for the development of innovative business, the production of high-tech products and their introduction to Russian and international markets. Package of customs benefits and tax preferences, access to professional human resources along with growing demand for new technologies and modernization of various industries Russian economy makes innovative SEZs attractive for venture funds, as well as developers and manufacturers of high-tech products. Four innovation zones are located on the territory of Tomsk, St. Petersburg, Moscow and Dubna (Moscow region).

The priority areas for the development of innovation zones are:

Nano- and biotechnologies

medical technology

Electronics and communications

Information Technology

Precise and analytical instrumentation

One of the most important forms economic ties 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 the Federal Law of July 22, 2005 N2 116-FZ "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 payment utilities and rent of industrial premises;

Administrative - a simplified procedure for registering enterprises, a simplified procedure for the entry and exit of foreign citizens, the unimpeded 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 projects of fundamental and applied research 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 modern stage scientific and technological revolution, when automation and electronization of production is carried out, new materials and technologies are 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 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.

JSC "0EZ" attracts investors "from among the largest international and Russian corporations or independent specialized companies of medium size 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 the 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-F3, 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: the development of productive forces, the saturation of the consumer market with all kinds of goods, the improvement of the living standards of the population From January 1, 2006 to December 31, 2014, the participants in the zone, in their implementation economic activity on the territory of the zone and within the Magadan region are exempt from paying tax on profits 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 the specialists of 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 R in the world economy, tax incentives are far from the main incentive for inflow into Russian special zones foreign capital. Political stability, investment guarantees, the quality of infrastructure, and the simplification of administrative procedures can have a great influence in this respect.

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

Today you will learn:

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

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

Excursion into history

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

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

What is a free economic zone

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

Surely everyone has heard such expressions more than once:

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

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

So let's analyze:

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

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

Why are SEZs needed?

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

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

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

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

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

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

Types of free economic zones

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

No. p / p	Name of the economic zone	Characteristic
1	Industrial production	A complex that produces a large number of a certain group of goods
2	free trade	Area for storage, packaging, product testing. The jurisdiction of the customs service does not apply to it
3	Tourist	With special conditions for entrepreneurs in the field of tourism
4	Service	With special conditions for the implementation of financial activities
5	Scientific and technical	Technopark, area for development and scientific research

Types of free economic zones

There are actually several classifications of SEZs.

Let's consider one of them:

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

Free economic zones in Russia - list

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

Several SEZs have been formed in our country:

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

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

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

Conditions for the full functioning of the SEZ

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

Operating principles

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

Differences of SEZs and SEZs from other regions

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

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

Registration and procedure for entering the SEZ

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

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

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

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

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

Companies cannot become FEZ residents if they:

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

Registration procedure

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

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

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

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

Benefits and preferences for residents

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

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

How effective are SEZs in Russia?

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

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

Conclusion

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

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