Why didn't special economic zones work? Special economic zones. What should be understood by the concept of "special economic zones"

1.1 The essence of the SEZ

Special economic zones (SEZs) in the second half of the 20th century become part of international economic relations. They are an accelerating factor economic growth due to international trade, investments, integration of economic processes. Thus, the SEZ is a kind of market method with which you can create a powerful economy on the territory of a country.

The Kyoto Convention of 1973 defines a special economic zone as a kind of foreign trade enclave where goods are located outside the customs territory. Gradually, SEZs are becoming widespread in many countries.

According to the Federal Law of July 22, 2005 No. 116-FZ "On special economic zones in Russian Federation» a special economic zone is 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.

According to Yu.A. Sidorenko, Doctor of Economics, a SEZ should be understood as a part of the national territory that has expanded independence in solving economic issues, a special management regime and preferential conditions for economic activity for foreign and national entrepreneurs. On the territory of the SEZ, which can be called to some extent a separate geographical territory, a special system of benefits and incentives is used, which is not used in other parts of the country.

Each country has a certain level of social economic development and strategic national economic plans, the goals and reasons for the creation of SEZs largely depend on this, which in each specific case may differ from each other.

So, in industrial developed countries, such as the United States, Great Britain, France, SEZs were often created to enhance foreign economic relations, implement regional policies aimed at revitalizing small and medium-sized businesses in depressed areas, and even out interregional differences. For these purposes, this category of entrepreneurs was provided with greater freedom of activity and significant financial benefits than in other regions of the country.

In developing countries, SEZs were created with the aim of attracting foreign capital, technology, modernizing industry, and improving the skills of the workforce. To achieve the goal of creating a SEZ, there are a number of tasks that consist in stimulating industrial exports and obtaining on this basis currency funds, the growth of employment, the transformation of zones into testing grounds for the introduction of new methods of management, the growth poles of the national economy. In the Russian Federation, in accordance with Federal Law No. 116-FZ, SEZs are created in order to develop the manufacturing sectors of the economy, high-tech industries, the production of new types of products, transport infrastructure, as well as tourism and the sanatorium and resort sector.

According to V.G. Vishnyakov, the purpose of creating a SEZ on the territory of the Russian Federation is to develop production by attracting domestic and foreign investments, stimulating the development of high-tech industries, introducing the latest technologies and producing goods that are competitive on world markets.

SEZs are considered by the founders as an opportunity to implement the principles of an open economy, which is associated with the liberalization and intensification of foreign economic activity. The SEZ economy is open to the outside world, and the tax and customs regimes are favorable for foreign and domestic investment.

At the same time, the formation of a SEZ may mean that a country, not wanting to fully open its economy to foreign capital or to use a special investment climate everywhere, uses partial, local openness in the form of a special zone. In the last decade, intense competition between states has developed in the world economy in the field of tax and other benefits provided to attract investment from other countries. The wave of various kinds of tax breaks has been called the "tax revolution". SEZs actually represent a kind of traps for capitals migrating on a global scale.

The Accounts Chamber analyzed the activities of special economic zones (SEZ) for 2016 and concluded that the real economic effect From the functioning of the SEZ has not been achieved, and in general, during their existence, they have not become an effective tool to support the national economy.

According to the Accounts Chamber, the project was invested by the residents for only a third of the declared amount (their total capital investments amounted to 217.7 billion rubles), while about 65% of the allocated funds remain unused. land plots.

Now in Russia there are 26 special economic zones, of which 10 are industrial-production type, six are technology-innovative types, nine are tourist-recreational types, and one is a port type. The Accounts Chamber recognized SEZs in Tatarstan, Lipetsk and Samara regions and St. Petersburg as relatively effective, as the volume of resident investments exceeded budget investments.

The Ministry of Economic Development believes that, in general, the SEZ project has taken place, although there are “weak points” in it. Experts interviewed by Invest Foresight drew attention to them:

Svetlana Derevianko, Senior Lecturer, Department of State and municipal government REA them. G.V. Plekhanov

– As you know, in 2016 Russia suspended investments in the SEZ due to inefficient use of budget funds. However, it is clear that the problem is not with the tool itself, but with how it is used. After all, the goals for which the SEZs were created are still relevant today - they were supposed to increase investment attractiveness regions, create new jobs.

To the main reasons that did not allow the SEZ to become effective economic tool, we can attribute the lack of control over the spending of funds and the implementation of projects, which led to the lack of engineering infrastructure and the settling of allocated funds in bank accounts; conflicts regulatory framework; weak activity of regional authorities ( regional funds in projects accounted for about 30%).

Some experts argue that when transferring SEZs to the budgets of the regions, we are faced with the problem of a lack of money for the development of infrastructure in these zones, since the budgets of the regions are experiencing severe difficulties. However, these are not problems of financing, not SEZs, but the level of responsibility, the poor investment and business climate, which is provided, among other things, by the regional authorities.

Entrepreneurs themselves will show a desire to invest in infrastructure if there is a stable economic and political situation, a business-friendly environment, loyal laws and a guarantee of their observance.

In other words, you just need to fulfill the promises of the state, which were given to entrepreneurs at the initial stage of the project.

It should be noted that in Russia the emphasis is now being shifted to priority development areas as a more effective alternative to SEZs. ASEZs imply a cluster approach in the development of the region and are indeed capable of becoming an effective tool for the economic development of regions. But it is not correct to compare them with SEZs; it is still too early for the institute of ASEZs to give estimates.

Alexander Artemiev, Deputy CEO Berkshire Advisory Group

– As usual, the reason for the discrepancy between expectations and results lies in the “special” Russian path chosen for the implementation of programs to create SEZs.
In successful world practice, a special zone is a dedicated area of the territory where tax breaks and preferences apply, but also certain requirements are imposed on participants - companies from those sectors that are engines of economic growth. That is, first they say state strategy, and then “in execution” they create a SEZ.

We do not have such that sectors-locomotives of growth were singled out, laws were created for them, and therefore it is often impossible to understand for what specific tasks the next special zone is being created. Sometimes you even get the impression that this is just a territory where some companies come and receive tax breaks.

An understandable principle of rational organization of priority development areas or free zones is according to some type of natural resources.

In successful SEZs, certain industries are stimulated on the basis of large logistics hubs: for example, they are located in the port areas, where the SEZ is formed taking into account the orientation of the business. For example, a high-efficiency oil refinery is being built near the port, which produces a wide range of petrochemical products that are immediately shipped for export. The combination of efficient logistics and tax breaks gives a strong impetus to the development of production.

Approximately according to this principle, a special zone in the Kaliningrad region is organized and developed. Huge investments have been made in the port sector. Now we are talking about extending the SEZ in the region until 2095. Also, in the concept of each such territory, it should be calculated what strategic drivers - not only economic, but also social and demographic - will be formed by the territory. Only such an integrated approach, which combines the efforts of federal and regional authorities, can guarantee the success of the development of special zones.

Sergey Khestanov, Advisor to the General Director of Otkritie Broker

– The main reason for the failure of the SEZ is the high “administrative rent”. At the same time, “administrative rent” means the entire set of expenses incurred by business to meet the requirements of the state. And these expenses are not only taxes. Tax cuts alone are not enough to launch business projects: the rest of the costs and intangible difficulties have not gone away. Until, along with the decline tax burden there will not be a strong reduction in the regulatory burden - a decrease in the number of all kinds of inspections - SEZs will not give a big effect. At the same time, the Ministry of Finance is extremely dissatisfied with special economic zones, which considers them as a kind of “internal offshore”.

Almost the only example of a successful SEZ is in Tatarstan. The reason for the success is the serious efforts of the republic's leadership to support it. But this seems to be the only positive example.

Alexey Mikheev, Member of the Expert Advisory Council under the Federal Property Management Agency, Associate Professor at MGIMO

– Russian special economic zones have great potential for development. However, an obstacle to their effective functioning is the lack of a capacious regulatory framework, as well as the lack of effective interaction between authorities at all levels - for example, an investor, having received support at one level, faces obstacles at another. These factors, along with such shortcomings as corruption, poorly developed infrastructure and lack of qualified personnel on the ground, hinder the attraction of SEZ residents in Russia. If we turn to the experience of other countries, then in the United States, for example, the number of types of SEZs is less than in Russia, and the regulatory framework for their functioning has been worked out in more detail. In the United States, there are only three types of special economic zones: foreign trade zones, business zones, and technology and innovation zones. Techno-innovative zones (or technology parks) in the United States, such as SEZs for stimulating research in the field of computer technology(Silicon Valley) and Medical, Engineering, and Electronics Research SEZs (Boston Road 128) are considered the benchmark of this type of SEZ for many developed and developing countries. To accelerate the development of SEZs in Russia, it is necessary to encourage private investment in the creation of SEZ infrastructure, including through concession mechanisms, as well as to expand the possibilities for the regions to influence the functioning of SEZs, up to the transfer of individual zones to the management of federal subjects. It is necessary to simplify the procedure for obtaining the status of a SEZ resident and stimulate the provision of additional services SEZ residents - such as centralized PR, consulting, legal, Financial services, educational services and equipment rental.

Anna Bukrinskaya, Communications Director of the DEGA Development Industrial Parks Network

– The problem of SEZ development lies in the lack of a well-built marketing strategy, sales strategy and business model for the development of the site as a whole. The main idea that was laid down in the development of the SEZ was a ready-made engineering infrastructure, the creation of which cost the state huge financial costs. At the same time, huge areas were subject to preparation for operation, the zone was endowed with all possible subsidies and benefits for future residents. Only the residents did not come in the numbers in which everyone expected them. The logic of the creation of the SEZ was as follows: prepare the site and install a 70 MW transformer substation on it, delimit, fence, build treatment facilities and a water intake unit, and in addition to free the future producer from paying taxes on land, transport, profits, if only he would come and work. And everyone was waiting for the manufacturer to come. But, alas, this did not happen. Such a model could have worked 15-20 years ago, but not now, given the crisis in the economy. In our opinion, and taking into account many years of experience in the development of industrial parks, the process of developing engineering infrastructure and physical execution should be implemented in parallel with the process of attracting residents and sales. At the same time, it is very important to understand the ultimate goal of creating an industrial park or SEZ. It is necessary to clearly calculate how much communication is needed at a given moment for a specific customer and how much to keep in reserve and make expenses only upon receipt of a new request. Accordingly, SEZs have two main success factors: targeted attraction of future producers and efficient use of Money to create infrastructure.

Natalia Rosenblum, Managing Partner, Director of Top Hotel Experts

– Much has been done to develop the SEZ, especially in terms of creating an infrastructure base. If we talk about SEZs of a tourist-recreational type, then they lacked a well-thought-out marketing concept in terms of tourist flows, the requirements of the target audience and the necessary set of recreational elements, based on the concept of a particular zone. In a number of regions, there were several SEZs of a tourist-recreational type in close proximity to each other, and they had a similar set of infrastructure elements and largely duplicated each other, which also negatively affected the popularity of these projects. The main problem was the difficulty in attracting SEZ residents to conduct investment activity, which is due to a number of legislative and organizational restrictions, as well as the lack of clarity in the system of further promotion and management of SEZ territories. In particular, potential residents faced difficulties in obtaining loans due to the inability to use land as collateral or the lack of a system state guarantees for these projects.

Daniil Kirikov, Managing Partner of Kirikov Group

– Russian special economic zones have not become a tool for the development of certain regions. This is due to the fact that they are not attractive to investors, although they have everything necessary for this. This is explained as an imperfection legislative framework, and insufficient regulation of the issues of separation of powers of regional and federal authorities in this area. The situation is also aggravated by the size of the zones, since the effective management of large areas is a problem in itself. Control over the use of zones is also at a very low level, which ultimately leads to their inefficiency. These problems can be solved by improving the legislation in this area, a clear delineation of powers and ensuring strict control over their management. Transparency of procedures and guarantees of results will attract investors, which in turn will make special economic zones more efficient.

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 is it possible to run a small business in the SEZ - you will find answers to all these questions in the article.

The greatest world experience in creating SEZ 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, thus, 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.

« 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 (for example, subsidizing public Utilities);
relatively cheap and available 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);
access to markets (to the domestic market of the country where the zone is located and/or to the markets of neighboring countries);
long-term tax holidays and benefits in terms of income tax;
simplified customs procedures (for example, customs registration directly within the enterprise or accelerated obtaining of a permit).

Types of SEZ

There are several types of special economic zones:

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

Special economic zone in Yelabuga

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

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

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

The area of the SEZ is 20 square kilometers.

Preferences for residents of the special economic zone "Alabuga"

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 the land plot arises.
in addition to land plots provided to investors at a fairly low price, a resident of the SEZ "Alabuga" gets access to a fully prepared engineering infrastructure. Electricity, gas, heat and 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.

Territories with special economic status include:

Free economic zones; (see Lecture No. 2)

· Special Economic Zones which are created with the aim of ensuring the diversification of the economy and state support for innovation through the development of processing industries and high technology industries, the commercialization of scientific developments that are competitive both in domestic market Russian Federation, and on world markets. Under the special economic zone suggested to understand part of the territory of the Russian Federation, within which in accordance with the Federal Law "On Special Economic Zones in the Russian Federation" and other legislative acts Russian Federation a special regime for conducting entrepreneurial and investment activities is established, and a free customs zone regime is also created.

Allocate the following types of special economic zones.

The draft federal law provides for the creation two types of SEZ :
industrial production;
technical and innovative.

When creating SEZs, the principle of limited territory must be observed. The limitation of the territory of the SEZ is determined, firstly, by the need for a significant concentration of costs for infrastructure development prior to the start of the functioning of the SEZ, and secondly, the excessively large size of the SEZ territories would lead to a decrease in the concentration of investment, labor and other resources.
Provided creation of industrial and production zones on a territory with an area of not more than 10 square meters. km, technical innovation - in a territory with an area of not more than 1 sq. km. At the same time, the territories of the SEZ should not coincide with the territories of any administrative-territorial formations. At the same time, SEZs can be located simultaneously on the territories of several such entities, including two or more subjects of the Russian Federation.
The peculiarity of the creation of technology and innovation zones is envisaged, associated with their formation in separate areas of the territories or in areas of the territories of industrial and production zones or areas of territories associated with territories occupied by higher educational institutions leading the training of specialists in the field of technical, exact or natural sciences, and (or) research institutes of a similar profile.
For example, the creation of a technology-innovative zone on the basis of the Novosibirsk Akademgorodok has been announced. It is planned that the residents of the technical innovation center will receive a number of benefits, and the result of their work should be the creation within 2-3 years of up to 500 new small and medium-sized firms with a production volume of 3-4 billion dollars a year. In the Nizhny Novgorod region, it is planned to create a special promotional zone on the basis of existing technology parks.

· offshore zones; It is known from world practice that this form is used to attract financial capital, usually island states or islands and special jurisdiction. Firms registered in offshore zones carry out their main activities in most cases in other regions. The main economic incentive for offshore companies is low taxes. In Russia, the only offshore zone created under a special federal law in 1996 is Ingushetia.

· Closed administrative-territorial formations (ZATOs) ) - a special form of territorial organization, regulated by the Law of the Russian Federation, operates in cities and towns of the defense and nuclear-industrial profile (they contain objects of the Ministry of Defense and the Ministry of Atomic Energy). The special ZATO regime combines the requirements of secrecy (closeness), financing of their activities and social support for the living population.

ZATO has a body of local self-government and is considered an independent administrative-territorial unit, and its borders may not coincide with the borders of territories, regions, districts. A number of ZATO functions are excluded from the jurisdiction of the constituent entities of the Russian Federation and transferred directly to the federal center.

· Science cities - this form of territorial organization in Russia has recently acquired a legal status (the corresponding Federal Law came into force in April 1999).

science city- a municipality with a city-forming research and production complex, which brings together organizations that conduct scientific, scientific and technical, innovative activities, experimental development, testing, training in accordance with state priorities for the development of science and technology. Assigning the status of a science city to a municipal formation is the basis for the development and approval of a federal target program for the development of a science city. In accordance with the approved program, governmental support science city.

At present, the science cities of Russia include 65 urban and rural settlements with a high concentration of scientific potential, in which more than 3 million people live. They are located on the territories of 20 constituent entities of the Russian Federation, including 28 science cities in the Moscow region, 4 each in Sverdlovsk and Chelyabinsk regions, 3 each in Nizhny Novgorod and Novosibirsk regions, 2 each in Tver, Yaroslavl, Leningrad and Krasnoyarsk regions, 12 subjects Russian Federation (Tomsk, Vladimir, Ulyanovsk, Penza, Kaluga, etc.) - 1 each; 13 science cities are closed administrative-territorial entities.

According to the nature and profile of scientific complexes, science cities are divided into single-profile, mono-oriented and complex. Typical example monoprofile science city - Obolensk, socially and infrastructurally providing one State Scientific Center - Research Institute of Applied Microbiology. Protvino, Koltsovo, Krasnoznamensk, Beloozersky, Mendeleevo, Snezhinsk, Reutov can be attributed to the same type. Monooriented science cities have several city-forming enterprises of the same sphere of scientific and technical activity. These are, for example, Zhukovsky, where the largest research and testing complexes of the aviation profile are located; Chernogolovka is a scientific center of the Russian Academy of Sciences with research institutes and laboratories in the field of chemical physics; mono-oriented are also Korolev, Yubileiny, Krasnoobsk, Trekhgorny.

The most typical example complex science city - Dubna, where, in addition to the Joint Institute for Nuclear Research, there are scientific, design and research and production centers of the aerospace, instrument-making, shipbuilding profile, an international university. Klimovsk, Zheleznodorozhny, Dolgoprudny belong to the same type. Obninsk is undoubtedly a major complex science city.

Special zones for recreational and tourist business
Special zones of gambling and gaming business.

Lecture number 9.

Topic: economic mechanism regulation of territorial and regional development.

Lecture questions:

The concept and types of special economic zones

A special economic zone is a part of the territory of Russia where a special regime for doing business is in force. In accordance with the provisions federal law dated July 22, 2005 No. 116-FZ “On Special Economic Zones in the Russian Federation”, there are 4 types of zones: industrial production, technical innovation, tourism and recreation and ports.

Industrial production zones are created in areas of the territory that have a common border and whose area is not more than 20 square kilometers.

Technological and innovative special economic zones are formed on the territory of no more than two sections, the area of which does not exceed 3 kilometers.

Tourist-recreational and port zones are created on one or several sections of the territory determined by the Government of the Russian Federation. Thus, port zones can include no more than 50 square kilometers and be created on the territories of sea and river ports open for international traffic and the entry of foreign ships, airports open for receiving and sending international aircraft, as well as on territories intended for the construction of sea, river ports, airports.

Only tourist-recreational and port special economic zones can be located on the territories of several municipalities and include the entire territory of any administrative-territorial entity.

Objects housing stock located only in tourist and recreational areas.

On the territory of the special economic zone, the development of mineral deposits, their extraction, processing, production and processing of excisable goods is not allowed.

The main goals of creating 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.

To date, there are 2 industrial and production special economic zones: in the Lipetsk region and in the Republic of Tatarstan. These zones are managed by the federal executive body authorized to exercise the functions of managing special economic zones, and its territorial bodies, as well as the Supervisory Board of the Special Economic Zone.

There are technology and innovation zones in St. Petersburg, in the Zelenograd administrative district of Moscow, in Dubna and Tomsk.

Tourist and recreational ones are located in the Kaliningrad region, in the Krasnodar Territory, in the Savropol Territory, in the Altai Territory, in the Republic of Altai, Buryatia, in the Irkutsk Region.

Creation of the SEZ

The decision to create a SEZ is made by the Government of the Russian Federation, which then issues a decree. The selection of applications for the creation of zones of the same type is carried out on the basis of a competitive set.

The decision to hold a tender is made by the Ministry of Economic Development and Trade, approves its results and tender documentation. It also organizes a competition for each type of special economic zone separately. Then federal agency on management of the SEZ conducts a selection of applications. For the implementation of competitive procedures, commissions are formed for each type of zone.

Applicants for participation in the competition are the highest executive bodies of state power of the subjects together with the executive and administrative bodies of municipalities that were admitted by the commissions to the competitive selection. All costs associated with the preparation and submission of applications are borne by the representatives themselves.

Government of the Russian Federation, the highest executive body of state power of the subject, executive and administrative body municipality, on the territory of which the SEZ is being created, within thirty days from the moment the government decides to form the zone, they conclude an agreement. It stipulates the volume and terms of financing the creation of infrastructures of the zone at the expense of the federal, local budget or the budget of the subject, the plan for arranging and equipping the zone, the procedure for owning, using and disposing of property, the procedure for forming a supervisory board, etc.

Residents

The zone resident is commercial organization, with the exception of the unitary one, registered on the territory of the municipality in which the special economic zone is located, and which has concluded an agreement with the executive bodies on the maintenance industrial production activities.

Acts of the legislation of the Russian Federation on taxes and fees, laws of subjects, regulatory legal acts local authorities on taxes and fees do not apply to residents of special economic zones during the term of the agreement. Only acts of the legislation of the Russian Federation on taxes and fees relating to excisable goods are applied to residents.

Customs regulation in the SEZ

The territory of special economic zones is a zone of free customs. This means that foreign goods are placed and used within the economic zone without paying customs duties and value added tax, without prohibitions and restrictions of an economic nature. And Russian goods are placed and used on the terms applicable to export in accordance with the customs regime for export with payment of excise duty and without payment of export customs duties.

Tax regulation in the SEZ

Residents of special economic zones enjoy tax incentives. For example, residents of the industrial-production economic zone are exempt for 10 years from transport tax, property tax and land tax in Tatarstan and for 5 years in the Lipetsk region. In both the income tax is 20%.

In the techno - innovative economic zone, you can recognize the costs of research and development work in the amount of actual costs, including reporting period in which they were produced. Single rates changed social tax and introduced a regression scale. Income tax is 13.5%. Residents are exempt from paying taxes on transport, land and property for 5 years.

IN tourist and recreational special economic zone organizations do not pay property tax, land tax within 5 years. A special coefficient is applied to fixed assets to the basic depreciation rate, but not higher than 2. Acts of the legislation of the Russian Federation on taxes and fees that worsen the position of taxpayers are not applied during the term of the agreement on the implementation of tourist and recreational activities. Rent for land plots is no more than 2% of their cadastral value in year.

Duties and taxes for residents of the port zone cannot be less than 10 million rubles when carrying out port activities related to warehousing, storage and wholesale trade in goods or mineral raw materials; at least 30 million rubles when carrying out port activities related to warehousing, storage and wholesale trade in any goods, including excisable goods or mineral raw materials; 2.5 million rubles for other port activities. During the construction of port facilities, the minimum investment is at least 100 million euros, 50 million euros for the creation and development of the infrastructure of the new airport terminal, at least 3 million for the reconstruction of the old one.