Features of taxation in special economic zones. Special economic zones
"Financial newspaper", 2008, N 32
Currently the main legislative act regulating the procedure for the creation and functioning of special economic zones is the Federal Law of 22.07.2005 N 116-FZ "On special economic zones in Russian Federation"(as amended and supplemented from 10/30/2007), in accordance with Article 2 of which a special economic zone (hereinafter - SEZ) should be understood as a part of the territory of the Russian Federation, determined by the Government of the Russian Federation, on which a special regime of implementation entrepreneurial activity.
The following types of SEZs can be created on the territory of the Russian Federation: industrial and production SEZs; technical and innovative SEZ.
SEZs are being created for the development of regions, attracting foreign capital to the country, increasing the volume of exports, enhancing foreign trade activities, etc. To achieve these goals, the state, as a rule, uses customs and tax incentives for SEZ residents.
Article 37 of Law No. 116-FZ provides for the customs regime of a free customs zone, according to which foreign goods are placed and used within the territory of the SEZ without payment of customs duties and VAT, as well as without the application of prohibitions and restrictions of an economic nature established in accordance with the legislation to the said goods. O government regulation foreign trade activities, and Russian goods are placed and used on the terms applicable to export in accordance with the export customs regime, with the payment of excise tax and without payment of export customs duties.
In other words, the free customs zone regime is focused on export production, which makes it possible to import components and raw materials from abroad without paying VAT and customs duties, and after processing them, export them within the Russian Federation in the export regime, i.e. with payment of VAT and the rate of export duties, or outside the Russian Federation, but without paying VAT and customs duties.
In accordance with Art. 36 of Law N 116-FZ, taxation of SEZ residents is carried out by the legislation of the Russian Federation on taxes and fees, but has some peculiarities.
According to the USN Art. 241 of the Tax Code of the Russian Federation for taxpayers-organizations and individual entrepreneurs who have the status of a resident of a technology-innovative SEZ and make payments to individuals working in this zone, the UST rates are set. Moreover, these rates are set only in terms of enrollment in federal budget, namely, with a tax base for each individual cumulative total since the beginning of the year:
up to 280,000 rubles. - fourteen%;
from 280,001 rub. up to 600,000 rubles. - 39 200 rubles. + 5.6% on the amount exceeding 280,000 rubles;
over 600,000 rubles. - 57 120 rubles. + 2% from the amount exceeding 600,000 rubles.
The following benefits are provided for income tax:
- According to paragraph 1 of Art. 284 of the Tax Code of the Russian Federation for SEZ residents, a reduced tax rate income tax to be credited to the regional budget, but not less than 13.5%. The rate can be set only in relation to profits from activities carried out in the territory of the SEZ, and applied by a resident of the SEZ, subject to keeping separate accounting of income and expenses for this activity from other income and expenses.
- In accordance with Art. 259 of the Tax Code of the Russian Federation, organizations - residents of industrial and production SEZs have the right to apply a special coefficient to the main depreciation rate in relation to their own fixed assets, but not higher than 2.
- Paragraph 4, clause 2, Art. 262 of the Tax Code of the Russian Federation established that the costs of Scientific research and experimental and design developments (including those that did not give a positive result) made by taxpayer organizations registered and operating in the territories of the SEZ, created in accordance with the legislation of the Russian Federation, are recognized in the reporting (tax) period in which they were carried out, in the amount of actual costs.
Consequently, in all SEZs, taxpayers can take into account research and development costs when calculating income tax in the amount of actual costs, regardless of the result (positive or negative) of research.
- For residents of industrial and production SEZs, restrictions on the size are canceled when the loss of the previous period is carried over to the current tax period in accordance with para. 4 p. 2 art. 283 of the Tax Code of the Russian Federation. Such a limitation is established by para. 2 p. 2 art. 283 of the Tax Code of the Russian Federation: "The taxpayer has the right to carry forward the loss for the future within ten years following the tax period in which this loss was received."
Thus, these taxpayers can carry forward the loss of the previous tax period for the current year in full.
The Tax Code of the Russian Federation provides for a tax exemption on the property of organizations - residents of the SEZ. According to paragraph 17 of Art. 381 of the Tax Code of the Russian Federation when calculating the tax on the property of an organization - SEZ residents do not take into account the cost of fixed assets that are on their balance sheet.
Such a benefit is valid for five years from the date of registration of the fixed asset, provided that three conditions are met:
fixed assets were created or acquired for the purpose of operating in the SEZ;
the specified property is located on the territory of the SEZ;
fixed assets must be used on the territory of the SEZ within the framework of agreements on the creation of a special economic zone.
Organizations - SEZ residents are exempt from taxation by land tax in relation to land plots located on the territory of the SEZ, for a period of five years from the date of ownership of each land plot (clause 9 of article 395 of the Tax Code of the Russian Federation).
Here you should pay attention to the fact that the privilege is provided only to organizations - residents of the SEZ. Therefore, if a real estate object on the territory of the SEZ is created individual entrepreneur and he buys the land under the object, then the land tax exemption will not be provided to him. However, the main benefit for taxpayers who are SEZ residents is a guarantee against unfavorable changes in the legislation on taxes and fees, i.e. acts that worsen the position of taxpayers who are residents of the SEZ cannot be applied to them during the term of the agreement on the conduct of industrial production or technology-innovative activities (Article 38 of Law N 116-FZ). An exception to this Law is made only in relation to the taxation of excisable goods.
Consultant
Audit and Consulting Group
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A special economic zone is one of the most effective tools that allow the state to attract investments in the field of the national economy. Private International Law: Textbook / Ed. I.P. Kozhokarya, A.A. Ananyeva. - Saratov: Publishing Center "Science", 2014. - P.127.
Currently, science has not developed a single conceptual framework for the definition of "Special Economic Zones" (hereinafter - SEZ). There are more than 20 names of similar meaning, such as: "special economic zone", "joint venture zone", "favored economic zone", "free zone", "free trade zone", "free customs zone", " offshore zone" etc. This is primarily due to the fact that there are a huge number of SEZs in the world that differ in their economic specialization. Existing definitions cover certain types zones, give different general interpretations of these economic-territorial entities, for example, depending on the main task.
Shmonov N.N. defines a special economic zone as part of a national territory with an integral system of ties and relations, on which special preferential conditions apply economic activity for solving socio-economic and scientific and technical problems Shmonov N.N. Historical study of the problems of development of special economic zones / N.N. Shmonov. - Kazan: Publishing house of KSUKI, 2010. - P.144.
Zimenkov R.I. a free economic zone (hereinafter - FEZ) means a part of the national economic space, where a special preferential economic regime operates for residents and non-residents, which does not operate in other parts of it, contributing to the solution of various socio-economic and scientific-technical problems See: R. Zimenkov. AND. Free economic zones: textbooks for university students studying in the world economy - M .: UNITI-DANA, 2005. - P.223 ..
As can be seen from the definitions of Shmonov N.N. and Zimenkov R.I., the main task of the SEZ is to solve socio-economic and scientific-technical problems.
However, some scientists put the attraction of investments in the first place in the definition of SEZ. So, Dralin A.I., Mikhneva S.G. define a special economic zone as a small territory of the state, where it is considered important to attract investments through the development of industrial and business infrastructure See: A.I. Dralin International economic relations: study guide / A.I. Dralin, S.G. Mikhneva. - 2nd ed. - Penza: Information and Publishing Center of PSU, 2006. - P.162 .. Ivchenko V.V. has a similar opinion. and Samoilova L.B. In their opinion, free economic zones are special territories that are intended to serve as a place for direct foreign investment See: V.V. Ivchenko, L.B. Samoilova. Free economic zones in foreign countries and Russia. - Kaliningrad. Amber Skaz, 1999. -S. 167.
One cannot but agree with V.E. Rybalkin, who understands a free economic zone as a part of the country's territory with a special economic, legal and administrative regime that ensures the expansion of foreign economic relations, the attraction of foreign and domestic investments and new technologies, the creation of modern production facilities operating mainly for export. .: Rybalkin V.E. International economic relations: a textbook for university students enrolled in economic specialties.-7th ed. - M .: UNITI-DANA, 2008.- S. 591.
Some scholars distinguish special kind FEZ - international special economic zones. “A characteristic feature of such zones is the unification of several countries into trade blocs, integration groupings to intensify their foreign economic activity. An example of this kind is the European Union (EU), which has gone through the main stages of the integration process in its more than forty-year history and is currently solving the problem of introducing a single euro currency (euro). Significant shifts have also taken place in the framework of the North American Free Trade Agreement - NAFTA (North American Free Trade Agreement).
The creation of NAFTA and the EU was an incentive for the countries of the Asian region and the activation of integration processes. In particular, the states that are members of the Association of Southeast Asian Nations (ASEAN), Japan and South Korea intend to compete with NAFTA by creating a free trade zone in Asia (AFTA). Within the framework of this zone, it is also planned to abolish the majority of export-import tariffs within 15 years from the date of formation. ”Betugan I.M. Free economic zones "international experience // Vestnik FA. - 1999. - No. 2. P.92 ..
The officially recognized concept of a free economic zone is given in the International Convention on the Facilitation of Harmonization of Customs Procedures. "A free economic zone should be understood as a part of the territory of one state in which imported goods are usually considered as goods that are outside the customs territory in relation to the right of import and related taxes, and are not subject to ordinary customs control." procedures "(done in Kyoto on 05/18/1973) (as amended by the Protocol of 06/26/1999) // SPS" ConsultantPlus "2015 ..
The states in which free economic zones operate, themselves define the concept of free economic zones in their legislation. For example, in the legislation of the Republic of Latvia under free zone means the territory of the licensed enterprises of the free port and the Port Authority. On the territory of the free zone, imported goods in relation to the application of customs payments and measures of trade policy are equated to the Center for Strategic Research under the Government of the Russian Federation located outside the customs territory of the Republic of Latvia. Free economic zones in the Republic of Latvia // Electronic resource. URL: http://www.rosez.ru/zone_latvia.html.
In the Republic of Macedonia, a free economic zone is a part of the territory of the Republic of Macedonia that is isolated, specially designated and fenced off as a whole, where commercial activities are carried out under the conditions provided for by the Law on FEZ and other laws and in which customs and other tax incentives established by the Law on FEZ See: Center for Strategic Research under the Government of the Russian Federation. Free zones in the Republic of Macedonia // Electronic resource. URL: http://www.rosez.ru/zone_makedonia.html.
In the UK, a free zone is defined as a specially designated part of the UK territory in which goods produced outside the EU member states are considered to be outside the customs territory of the EU. The permit for the establishment of a SZ is issued by the Royal Customs and Excise Service and is drawn up by the relevant by-law for each individual zone. A request for the establishment of a territory with a SZ regime can be submitted by any physical or legal entity See: Center for Strategic Research under the Government of the Russian Federation. Free economic zones in Great Britain // Electronic resource. URL: http://www.rosez.ru/zone_britain.html.
Based on the definitions given above, we can distinguish two characteristic features inherent in SEZs - territory and preferential treatment. However, the SEZ is characterized by other features. Characteristic features related to most SEZs are:
Territoriality. The SEZ is created on the territory of the country that made the decision to create the SEZ. The territory of the SEZ can be located both on a part of the country and on the territory of the country as a whole.
Special regime economic activity... This territory has a special, more preferential legal, financial and economic regime in comparison with the economic and legislative conditions that exist in the country as a whole. Preferential treatment is established for both domestic and foreign entrepreneurs.
Locality. Although the SEZ can be located on the territory of the country as a whole, in most cases the SEZ is established only in a certain part of the country. This sign means the limited territory where a special regime of economic activity is established. SEZs are a separate part of the national economic space, where a set of benefits and conditions is applied that is not used in other territories of the state.
Contrast. The investment climate in the free economic zone should be significantly different from that in other territories of the country and other states.
Openness. The SEZ cannot and should not be isolated from the environment. Working for the economy as a whole, it actively interacts with it through the widest number of channels, acting as one of the most important catalytic factors in the development of the region's economy.
Directionality. The functioning of the SEZ always has an orientation determined by the general goal or system of goals.
Government. In order to carry out activities for the creation, development of SEZ and supervision of activities within the SEZ, a special governing body is created.
Undoubtedly, the main feature of the SEZ is the presence of a special regime of economic activity. The main elements, the formation of which the special zone regime is aimed at, are usually tax benefits for residents of the zone and the establishment of a facilitated customs regime for them. Benefits are provided for a limited period. So, in India it is five years, in Peru - fifteen.
The application of various types of benefits and incentives can be applied in the form of:
tax incentives - SEZ residents are provided with “tax holidays”, thanks to which they are exempted from paying in part or completely various taxes, such as income tax, property tax, value added tax, etc .;
customs (import) privileges - SEZ residents are fully or partially exempt from import duties for materials, equipment, etc. that will be used for activities within the SEZ;
customs (export) privileges - SEZ residents are fully or partially exempted from export duties on products produced within the SEZ;
financial incentives - investment subsidies, government soft loans, reduced rates, etc .;
administrative incentives - a simplified procedure for legal registration of production facilities created on the territory of the zone, a simplified procedure for the entry and exit of foreign citizens, the creation of a special regime for the use of local labor in accordance with the requirements of entrepreneurs (suspension of the minimum wage and maximum working day, the establishment of wages for market-based, exempting entrepreneurs from paying contributions to national social security funds, banning trade union activities within zones), etc.
The use of various incentives is far from the main incentive for growth in the zone of foreign capital. More significant in this regard may be such factors as political stability within the country where the SEZ is located, investment guarantees, the quality of infrastructure, industrial development in the region, skilled labor and the presence of a developed housing stock, simplification of administrative procedures, as well as obtaining relatively cheap items on the domestic market, joint participation of representatives of government, business and the state in the development and implementation of the functioning of free economic zones, a clear definition of the role for different types zones of resident members. An important factor is the presence of large international interchanges that allow establishing communication with international markets. At the same time, all the above-mentioned advantages work in combination with basic preferences that represent the typical specifics of the given zone.
The purpose of creating special economic zones is the development of manufacturing industries, high-tech industries, the production of new types of products and development transport infrastructure Harutyunyan L.O. Special economic zones as a factor in stimulating development innovation activities// Socio-economic and technical systems: research, design, organization. - 2006. - No. 4 (20) ..
In a broad sense, integration into the world economy through special economic conditions is often declared as the goal of creating special zones. In the very general view the goals of creating a SEZ can be defined as follows:
open economic borders for foreign investment and / or new technologies; special economic zone
to intensify export-oriented production by establishing special, more attractive conditions than in national economy generally;
attraction of highly qualified labor force.
IN different countries these goals are specified by their specificity, determined by the characteristics of the movement of goods, capital, labor, technology and information.
Successful experience in the functioning of zones shows that the specification of the objectives of their functioning went beyond the cost-benefit approach, since this method is applicable only for the short and medium term. In this regard, the purpose of creating a SEZ should be determined based on its long-term nature. The long-term goals of the SEZ are due to the duration of the spread and application of new technologies required by institutional transformations, the construction of infrastructure facilities, and overcoming negative trends in the economy of the region or the country as a whole. Therefore, the time frame for achieving the goals varies from several years to several decades (for example, in Russia it is 49 years), after which the activity of the zone can be prolonged.
The goals of creating free economic zones are different in each case. They may differ depending on the social, economic and political conditions of the country in which it is located Komartseva L.V., Cherkashin Ya.I. Foreign economic activity in the special economic zone of the region. // The problem of accounting and finance. -2013.- № 2 (10) .- From 60 .. In rich countries with developed economies, SEZs are created in depressed regions with weak infrastructure, which are characterized by a high level of unemployment. Attracting foreign investment is not the main goal of such zones. By creating a SEZ in the region, the government is trying to create conditions that stimulate the development of the region's infrastructure, regional policy aimed at revitalizing small and medium-sized businesses, improving the quality of the market and creating new jobs, leveling out interregional differences. IN developing countries the purpose of the SEZ is economic development by attracting foreign capital to the economy, innovative technologies, and management experience.
The creation of a SEZ allows solving not only priority tasks in the region, but also strategic tasks, programs, projects of both the state as a whole and the territories adjacent to the SEZ.
The main goal of most SEZs is to attract foreign capital. According to Art. 3 FZ of July 22, 2005 N 116 "On special economic zones in the Russian Federation" special economic zones are created for the development of processing industries, high-tech industries, the production of new types of products, transport infrastructure, as well as tourism and the health resort sector. .2005 N 116-FZ (as amended on December 31, 2014) "On special economic zones in the Russian Federation" // SPS "ConsultantPlus" 2015, article 3 ..
“Similar norms are contained in the legislation on the SEZ of other countries. So, according to Art. 3 of the Law of the Republic of Belarus "On Free Economic Zones", free economic zones are created in order to promote the socio-economic development of the Republic of Belarus, to attract investments in the creation and development of export-oriented and import-substituting industries based on new and high technologies, and (or) in other purposes determined when creating a free economic zone.
In the section of the second Act of the Government of the Republic of the Philippines "On SEZ" 1995, dedicated to public policy in the field of SEZ, it is indicated that the state realizes the important role of the private sector, encourages its development and stimulates investment investments.
In accordance with Art. 1 of the Law of Ukraine dated October 13, 1992 No. 2673-KhP "On the General Principles for the Creation and Operation of Special (Free) Economic Zones" FEZs are created in order to attract investments and their effective use; enhancing, together with foreign investors, entrepreneurial activity in order to increase the export of goods, supplies to the domestic market of high-quality products and services; introduction of new technologies, development of market infrastructure, improvement of the use of natural, material and labor resources, acceleration of social economic development Ukraine. ”Kolchedantseva E.V. The concept of a special economic zone. // Bulletin of the South Ural state university... Series: Pravo.- 2010.- No. 18 (124) .- P.78 ..
By creating free economic zones, states pursue economic, social and scientific and technical goals.
Economic goals:
attracting foreign and national capital with the help of a stable legislative framework, various special economic mechanisms, which include a system of benefits and incentives;
expanding the export of national goods, rational imports and creating conditions for import substitution of foreign goods, using the advantages for this international market, international geographical division of labor and international circulation of capital;
elimination of the monopoly of foreign trade by providing access to various forms of foreign economic activity to all organizations and enterprises of the SEZ;
growth foreign exchange earnings to the budget of the country and regions.
Social goals:
accelerating the development of backward regions, eliminating interregional differences by concentrating in the aisles of zones of limited national resources, attracting new funds;
increasing employment of the population, creating new jobs, combating unemployment;
creation of a layer of highly qualified workforce through training, advanced training of workers, the introduction of world experience in various fields of activity; fostering a management culture focused on global requirements for management technology;
satisfaction of the population in high-quality consumer goods, saturation of the domestic market, combating the shortage of goods.
Scientific and technical goals:
attraction of advanced foreign and domestic technologies;
acceleration of innovation and implementation processes;
attraction of foreign scientists and specialists;
increasing the efficiency of using the capacities and infrastructure of conversion complexes.
Thus, the following conclusions should be drawn. Despite the officially enshrined concept of free economic zones, a unified approach to its definition has not developed. The main features that characterize the SEZ include territoriality, a special mode of economic activity, locality, contrast, openness, focus, and a governing body. The goals of creating a SEZ should be divided into two areas - the development of the country's internal regions and general economic development.
The concept and types of special economic zones
A special economic zone is a part of the territory of Russia on which a special regime for carrying out entrepreneurial activities operates. In accordance with the provisions Federal law of July 22, 2005 No. 116-FZ "On special economic zones in the Russian Federation" there are 4 types of zones: industrial production, technology innovation, tourist and recreational and port.
Industrial production zones are created on areas of the territory that have a common border and an area of no 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 parts of the territory determined by the Government of the Russian Federation. So, 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 call 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 in the territories of several municipalities and include the entire territory of any administrative-territorial formation.
Housing facilities are located only in tourist and recreational zones.
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 SEZ creation 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.
Today there are 2 industrial-production special economic zones: in the Lipetsk region and in the Republic of Tatarstan. These zones are managed by federal body executive power, authorized to carry out the functions of managing special economic zones, and its territorial bodies, as well as the supervisory board of the special economic zone.
There are technical and implementation zones in St. Petersburg, in the Zelenograd administrative district of Moscow, in Dubna and in Tomsk.
Tourist and recreational facilities 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.
SEZ creation
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 selection.
The decision to conduct a tender is made by the Ministry of Economic Development and Trade, and it approves its results and tender documentation. It also organizes a competition for each type of special economic zone separately. Then Federal agency on SEZ management 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 supreme executive bodies of state power of the constituent entities, together with the executive and administrative bodies of municipalities, which 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.
The Government of the Russian Federation, the highest executive body of state power of the subject, the 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 establish the zone, an agreement is concluded. It stipulates the amount and timing of financing the creation of the zone's infrastructures at the expense of the federal, local budget or the budget of the subject, the plan for the arrangement and equipment of the zone, the procedure for the ownership, use and disposal of property, the procedure for the formation of the supervisory board, etc.
Residents
A zone resident is a commercial organization, with the exception of a unitary one, registered on the territory of the municipality in which the special economic zone is located, and having entered into an agreement with the executive authorities on the management of industrial production activities.
Acts of legislation of the Russian Federation on taxes and fees, laws of subjects, regulatory legal acts organs local government on taxes and fees are not applied to residents of special economic zones during the term of the agreement. Only the acts of the legislation of the Russian Federation on taxes and fees related to excisable goods are applied to residents.
Customs regulation in the SEZ
The territory of special economic zones is a free customs zone. 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 export customs regime 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... So, for example, residents of an industrial-production economic zone are exempted 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 technical and innovative economic zone, it is possible to recognize the costs of research and development work in the amount of actual costs, including reporting period in which they were produced. Changed the rates of the single social tax and introduced a regressive scale. Income tax is 13.5%. Residents are exempt from paying taxes on transport, land and property for 5 years.
In the tourist and recreational special economic zone, organizations do not pay property tax, land tax for 5 years. A special coefficient is applied in relation to fixed assets to the basic rate of depreciation, 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 per land is no more than 2% of them 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 in the implementation of port activities related to warehousing, storage and wholesale of any goods, including excisable goods or mineral raw materials; 2.5 million rubles for other port activities. In the construction of port facilities, the minimum investment costs are 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.
If the state of the country's economy leaves much to be desired and is absolutely unattractive for foreign investors, then one of the ways out of this situation is special zones organized on the territory of the country. Within the framework of these separately taken territories, it is possible to conduct a completely different industrial, investment, fiscal and tariff policy.
What are special economic zones of Russia? Why are they created? Why are such places attractive for investors and what benefits do they bring to the state? We will try to answer these and other questions within the framework of this article.
Special zones
The best experience in creating such territories belongs, undoubtedly, to European countries. Nevertheless, Russia also has a fairly serious potential in this area. To date, more than two dozen SEZs are registered on the territory of the country. The main special economic zones of Russia can be divided into several types:
- industrial;
- tourist;
- logistic;
- technological.
A little later we will talk in more detail about the types of SEZs. And now we will tell you about their location. The special economic zones of Russia include the territories in Karachay-Cherkessia, Adygea, Kabardino-Balkaria, Dagestan. This also includes the Kaliningrad region. The newly created ones include the Crimean Peninsula.
Basic concepts
The terminology in this area is rather confusing. Let's figure it out a bit. Surely you have heard such expressions more than once:
- special economic zone;
- free economic territory;
- zone;
- special economic zone.
How do you figure out what they all mean? There is nothing complicated here. All of the above are different names for the same phenomenon. The only exception here can be that the concept also means free territory, but much smaller. Usually, a free trade zone is a physically separate territory in sea or air ports, where there is no customs duty at all. A classic example is Duty Free.
Goals and conditions for the creation of the SEZ
Special economic zones of Russia are entire territories (districts, regions, republics) that have a special legal status. They have their own preferential economic conditions. They are usually extremely beneficial for domestic or foreign investors. All legal entities conducting economic activities on the territory of the SEZ are referred to as its residents.
To create a SEZ, certain conditions are required:
- favorable geographical location of the territory;
- availability of free space for development;
- developed infrastructure;
- attracting human resources with sufficient qualifications;
- the possibility of developing interregional and international relations;
- the existence of historically established types of activity.
Why are special zones needed?
All special economic zones of Russia are called upon to solve strategic problems. The creation of such territories contributes to both the development of the country as a whole and the improvement of life in its individual regions. With the organization of the SEZ, the state solves the following tasks:
- creation of a large number of new jobs for citizens with sufficient qualifications;
- attracting foreign capital to the country;
- encouraging domestic producers to invest in advanced technologies, production, infrastructure;
- retention of intellectual potential on the territory of the country;
- development and support of domestic producers.
Residents participating in the development of special economic zones also have their own advantages:
- use preferential taxation to reduce administrative and production costs;
- saving on various duties, rental rates and other payments, create a more competitive product;
- have the opportunity to attract qualified personnel;
- increase their income by minimizing their own costs.
In addition, the state conducts the construction of infrastructure in the SEZ most often at the expense of own funds... It also reduces the burden on residents.
What is the essence of the SEZ?
As you already understood, all the special economic zones of Russia (the list of them is quite large) help to develop or master new territories and industries. A special regime is being created for entrepreneurs so that they can quickly reconfigure their business to the new conditions. Crimea is a classic example. This is a completely new territory, where the entire business has been adapted to the laws of Ukraine for a long time. Now entrepreneurs need time and perks to reorient it. Therefore, the state lowers taxes, simplifies the system of customs duties, adapts the insurance system and simplifies registration. The same is happening in other regions.
Privileges
There are preferential economic conditions for SEZ residents. For example, such:
- privileges in the field of trade - no duties on imported raw materials or spare parts if they are needed for the production of the final product, and not for resale;
- investment incentives and tax exemptions - reduced tax rates or their complete absence, reduced foreign exchange controls;
- little or no restrictions on ownership production assets for foreigners;
- simplified workplace equipment standards, wages, security issues and so on;
- affordable buildings and land plots - the ability to equip warehouses and production facilities on the basis of a minimum rental price;
- affordable and affordable services and infrastructure - subsidies for utilities, cheap gas, water, electricity, repaired roads, provision of transport services;
- reduced standards of environmental pollution, its protection;
- the presence of a large number of cheap labor, the absence of trade unions and other workers' organizations;
- open access to sales markets - both internal and external;
- long-term absence of income tax;
- carrying out customs procedures directly on the territory of the enterprise or accelerated obtaining permits, etc.
Types of special economic zones
As we have already said, all zones with special economic conditions can be conditionally divided into the following types:
![](https://i0.wp.com/fb.ru/misc/i/gallery/27191/1332779.jpg)
"Alabuga"
Now let's take a closer look at some of the SEZs in Russia. Let's start with the SEZ PPT "Alabuga". This industrial and production zone is located in the Republic of Tatarstan, near the city of Elabuga, just 25 km from Naberezhnye Chelny.
The specialization here is quite diverse:
- manufacture of buses and automotive components;
- manufacturing of household appliances;
- furniture manufacturing;
- high-tech chemical production;
- aviation construction.
42 residents are registered in this territory, and more than 4.5 thousand people are employed in total. The area of the zone is 20 square kilometers.
In order to become a resident of this complex, you need:
- register your company on the territory of the Yelabuga municipality;
- sign an agreement with the management of the SEZ, undertaking obligations to make investments in their funds in the amount of at least 1 million euros during the first year and total investments for the entire period of the agreement - at least 10 million euros.
Entrepreneurs who have become residents of the economic zone "Alabuga" can count on the following preferences:
![](https://i0.wp.com/fb.ru/misc/i/gallery/29489/1333429.jpg)
SEZ "Dubna"
This is a technical and innovation zone, created in 2005 on the basis of the RF Government Resolution No. 781.
The territory of the SEZ "Dubna" has an area of about 200 hectares and is divided into three sections:
- town of programmers;
- nanotechnology platform;
- section of nuclear physics technologies.
The priority areas of this SEZ are:
- design of complex technical systems;
- biotechnology;
- complex medical technologies;
- Information Technology;
- nuclear physics and nanotechnology.
Both individual entrepreneurs and commercial organizations can become residents of this zone. The only exceptions are unitary enterprises and foreign firms. To become a resident of the SEZ "Dubna", you need to register an enterprise on the territory of the municipality and conclude an agreement with the governing bodies for implementation of innovative activities.
Residents of this special economic zone can also count on privileged conditions in the field of taxation and other types of support. can be like this:
- no VAT when exporting goods abroad;
- zero rate of income tax credited to the federal budget until 01.01.2018;
- 13.5% - income tax to be credited to the local budget;
- 14% - payments to off-budget funds;
- 0% - land tax rate for a period of 5 years, property tax- for 10 years, transport tax - for 5 years.
Also, residents are entitled to other preferences:
- preferential rent of premises and land plots;
- free connection to engineering networks and communications;
- accelerated processing of documents for land plots;
- free customs zone;
- high-speed data transmission systems.
Also, residents are offered the conditions of a free customs zone, under which the import duty on foreign goods and VAT on the export of Russian goods are not paid.
Altai Valley
SEZ TRT "Altai Valley" is a tourist and recreational area. It was established in February 2007 on the basis of the RF Government Resolution No. 67. The privileged position is provided for 49 years.
This zone is located 12 km from the city of Gorno-Altaysk, the center of the Altai Republic. Here, about 2.5 thousand people have been provided with new jobs. The area offers unique opportunities for its residents. Cooperation is based on the principles of public and private partnership. This means that the creation of all the necessary infrastructure is financed from budget funds, and the creation of tourist facilities is a share of private investment.
The state guarantees significant administrative advantages:
- non-interference in the implementation of investment projects;
- simplified format of checks;
- "one window" mode;
- registration of leases for land plots with a regulated legal status.
Investors will also receive tax benefits:
- 0% - the rate of property tax, as well as land tax for 5 years;
- payment for the lease of land plots - no more than 2% of their cadastral value;
- lowering the transport tax rate;
- reduction of income tax to 15.5%.
"Turquoise Katun"
SEZ TRT "Turquoise Katun" is another recreational and tourist area. It has the largest area among all existing - 3326 hectares. Turquoise Katun is positioned as the first and largest zone of natural and extreme mountain tourism, divided into two parts. The first is for young people. There are centers for skiers, rock climbers, rafters, trackers, a youth hotel and other adapted infrastructure. The second is for wealthy tourists. There are comfortable and expensive hotels and other amenities.
This economic zone, in fact, is just beginning its development, but it already has a significant number of investors who are ready to invest money on attractive terms. After all, residents are also offered benefits and preferences here.
"Titanium Valley"
SEZ "Titanium Valley", created in Sverdlovsk region is also quite unique. The specialization of the SEZ is the titanium industry, which is exclusive on the territory of the Russian Federation. Here, significant benefits are provided to enterprises focused on the production and high-tech processing of world-class products. The priority industries here are titanium processing and the production of products from it, the manufacture of equipment for metallurgical complexes and mechanical engineering, the production of building materials.
Ulyanovsk
SEZ PT "Ulyanovsk" is also focused on mechanical engineering and instrument making. Here in honor of the following activities:
- instrument making, electronics manufacturing;
- aircraft construction;
- aircraft maintenance;
- production of electrical equipment;
- manufacturing of composite materials;
- other branches of mechanical engineering.
In conclusion, I would like to say about non-resident entrepreneurs operating in the territory of a particular SEZ. Most often, they also have the opportunity to count on part of the preferences provided for residents, since the conditions of their activities must be negotiated with the management of the SEZ.
For example, in such an economic zone as the Kaliningrad region, a reduced profit tax applies to absolutely all enterprises, regardless of the type of economic activity and group of goods. That is why starting a business is the most interesting in the SEZ. Of course, if it comes about earnings.
Special economic zones. What should be understood by the concept of "special economic zones"
The internationalization of economic life, the need for more efficient use of the geographical and other advantages of certain territories have led to the creation of special economic zones in many countries. They exist in various versions in China, USA, France, Vietnam, Bulgaria, Hungary, Mexico, Ireland, South Korea, and in a number of other states.
It is known that before the revolution in Odessa, Batumi, there were "Franco ports" - free customs zones. With all the diversity, basically the created zones can be reduced to several main types: customs, export production zone and complex.
The main factor in the creation of a special economic zone is a favorable economic and geographical position and attractiveness for foreign investor... In any case, zones were usually created in confined spaces.
A striking example of a successful choice to create a special economic zone is the Yantar zone, located in the Kaliningrad region. The geographical position of this zone on the shores of the Baltic Sea is truly unique. It is part of the Russian Federation, forming a kind of enclave surrounded by Poland and Lithuania. Transport possibilities: the only ice-free port of Russia in the Baltic, the terminal point of the railway line, moreover, with the European gauge, and the Kaliningrad-Berlin motorway, the plans for the complete restoration of which have already been prepared. Kaliningrad itself - (formerly Konigsberg) - is a city where trade routes of East and West, North and South converge. Any FEZ, regardless of its location, the purpose of its creation, remains an integral part of the state territory with all the ensuing consequences. The sovereignty of the state on whose territory the zone is created, and the exercise of its sovereign rights is not affected by this. FEZs are economic, not political entities, state power in them will be exercised by the authorities and administration.
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