Features of taxation in special economic zones. Special Economic Zones
"Financial newspaper", 2008, N 32
Currently, the main legislative act regulating the creation and functioning of special economic zones is the Federal Law of July 22, 2005 N 116-ФЗ "On Special Economic Zones in the Russian Federation" (as amended and additional on October 30, 2007), in in accordance with Art. 2 of which under a special economic zone (hereinafter - SEZ) should be understood part of the territory of the Russian Federation, determined by the Government of the Russian Federation, which has a special regime for entrepreneurial activity.
On the territory of the Russian Federation, the following types of SEZs can be created: industrial-production SEZs; technical-innovative SEZ.
Special economic zones are being created with the aim of developing regions, attracting foreign capital to the country, increasing exports, boosting foreign trade activities, etc. To achieve these goals, the state, as a rule, uses customs and tax incentives for residents of the SEZ.
Article 37 of Law No. 116-ФЗ provides for the customs regime of the free customs zone, according to which foreign goods are placed and used within the territory of the SEZ without paying customs duties and VAT, as well as without applying prohibitions and restrictions of an economic nature to these goods established in accordance with the law on state regulation of foreign trade, and Russian goods are placed and used on the terms applicable to export in accordance with the customs regime of export, with payment of excise duty and without payment of export customs duties.
In other words, the free customs zone regime is focused on export production, which allows importing components and raw materials from abroad without paying VAT and customs duties, and after processing, exporting them within the Russian Federation in export mode, i.e. with VAT and export duty rates, either outside the Russian Federation, but without VAT and customs duties.
In accordance with Art. 36 of the Law N 116-ФЗ the taxation of residents of the SEZ is carried out by the legislation of the Russian Federation on taxes and fees, but has some features.
According to the unified social tax 241 of the Tax Code for taxpayers-organizations and individual entrepreneurs who have the status of resident of a technology-innovative SEZ and make payments to individuals working in the territory of this zone, UST rates are established. Moreover, these rates are set only in terms of crediting to the federal budget, namely, with the tax base for each individual cumulative from the beginning of the year:
up to 280 000 rub. - 14%;
from 280 001 rub. up to 600,000 rubles. - 39,200 rubles. + 5.6% of the amount exceeding 280,000 rubles .;
over 600 000 rub. - 57 120 rub. + 2% of the amount in excess of 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 residents of the SEZ, a reduced tax rate on income tax may be established, to be credited to the regional budget, but not lower 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 separate accounting of income and expenses from these activities from other income and expenses.
- In accordance with Art. 259 of the Tax Code of the Russian Federation, organizations that are residents of industrial and industrial SEZs are entitled to apply a special coefficient to their basic fixed depreciation rate, but not higher than 2.
- Paragraph 4 p. 2 Article 262 of the Tax Code of the Russian Federation, it is established that the costs of research and development (including those that did not give a positive result) made by taxpayers organizations registered and working in the territories of the SEZ created in accordance with the legislation of the Russian Federation are recognized in that reporting ( tax) period in which they were carried out, in the amount of actual costs.
Therefore, in all SEZs, taxpayers can take into account the costs of research and development in the calculation of income tax in the amount of actual costs, regardless of the result (positive or negative) of research.
- For residents of industrial-production SEZs, size restrictions are removed when transferring the loss of the previous period to the current tax period in accordance with para. 4 p. 2 Art. 283 of the Tax Code of the Russian Federation. This restriction is established by para. 2 p. 2 Article 283 of the Tax Code: "The taxpayer has the right to carry forward the loss to the future within ten years following the tax period in which this loss is received."
Thus, these taxpayers can transfer the loss of the previous tax period to the current year in full.
The Tax Code of the Russian Federation provides for a tax on 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 property tax of an organization - residents of the SEZ do not take into account the value 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 when three conditions are met:
fixed assets were created or acquired for the purpose of conducting business in the SEZ;
the specified property is located in the territory of the SEZ;
fixed assets should be used on the territory of the SEZ within the framework of agreements on the creation of a special economic zone.
Organizations - residents of the SEZ are exempted from land taxation in respect of land plots located in the territory of the SEZ for a period of five years from the date of ownership of each land plot (paragraph 9 of article 395 of the Tax Code of the Russian Federation).
It should be noted that the privilege is granted only to organizations - residents of the SEZ. Therefore, if an object of real estate in the territory of the SEZ is created by an individual entrepreneur and he buys out the land located under the object, then he will not be granted a land tax benefit. However, the main benefit for taxpayers - residents of the SEZ - is a guarantee against adverse changes in legislation on taxes and fees, i.e. acts that worsen the situation 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 technical-innovative activities (Article 38 of Law No. 116-FZ). An exception to this Law is made only with respect to taxation of excisable goods.
Consultant
Audit Consulting Group
BKR-Intercom-Audit
The special economic zone is one of the effective tools that allow the state to attract investment 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.
At present, science has not developed a single conceptual framework for the definition of "Special Economic Zones" (hereinafter - the SEZ). There are more than 20 items of similar importance, such as: “special economic zone”, “joint business zone”, “economic favored zone”, “free zone”, “free trade zone”, “free customs zone”, “offshore zone " etc. This is due primarily to the fact that in the world there are a huge number of SEZs that differ in their economic specialization. The existing definitions cover certain types of zones, give various general interpretations of these economic and territorial entities, for example, depending on the main task.
Shmonov N.N. defines a special economic zone as part of a national territory with a holistic system of ties and relations, on which special preferential conditions for economic activity operate to solve socio-economic and scientific and technical problems Shmonov N.N. A historical study of the problems of the development of special economic zones / N.N. Shmonov. - Kazan: Publishing house of KGUKI, 2010. - P.144.
Zimenkov R.I. by a free economic zone (hereinafter - SEZ) refers to a part of the national economic space, where for residents and non-residents there is a special preferential economic regime that does not work 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 enrolled in the global economy - M .: UNITY-DANA, 2005. - P.223 ..
As can be seen from the definitions of Shmonov N.N. and Zimenkova RI, the main task of the SEZ is the solution of socio-economic and scientific-technical problems.
However, some scientists put investment in the first place in the definition of the 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 investment through the development of industrial and business infrastructure See: Dralin A.I. International economic relations: textbook / A.I. Dralin, S.G. Mikhneva. - 2nd ed. - Penza: PSU Information and Publishing Center, 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: Ivchenko V.V., Samoilova L.B. Free economic zones in foreign countries and Russia. - Kaliningrad. Amber Tale, 1999.- S. 167.
One cannot disagree with Rybalkin V.E., who understands a free economic zone as part of the country's territory with a special economic, legal and administrative regime that ensures the expansion of foreign economic relations, attract foreign and domestic investment and new technologies, and the creation of modern industries primarily working for export. .: Rybalkin V.E. International economic relations: a textbook for university students enrolled in economic specialties. -7th ed. - M.: UNITY-DANA, 2008.- S. 591.
Some scientists distinguish a special type of SEZ - international special economic zones. “A characteristic feature of such zones is the unification of several countries into trade blocks, integration groups to enhance their foreign economic activity. An example of this kind is the European Union (EU), which over the course of more than forty years of history has passed the main stages of the integration process and today solves the problems of introducing a single Euro currency (euro). Significant shifts have occurred in the framework of the North American Free Trade Agreement - NAFTA (NorthAmericanFreeTradeAgreement).
The creation of NAFTA and the EU was an incentive for the countries of the Asian region and the intensification 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 cancel the majority of export-import tariffs within 15 years from the date of formation. ”I. Betugan 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 Simplification of the Harmonization of Customs Procedures. “A free economic zone should be understood as the part of the territory of one state where imported goods are usually regarded as goods located outside the customs territory with respect to the right of import and related taxes and are not subject to ordinary customs control.” “International Convention on the Simplification and Harmonization of Customs procedures ”(completed in Kyoto 05/18/1973) (as amended by the Protocol of 06/26/1999) // ATP“ Consultant Plus ”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 a free zone refers to the territory of licensed enterprises of the free port and the Port Authority. In the territory of the free zone, imported goods with regard to the application of customs payments and trade policy measures are equated with 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 marked and fenced off as a whole, where commercial activities are carried out on the conditions provided for by the Law on SEZ and other laws and in which customs and other tax incentives established by the Law on SEZ 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 United Kingdom, a free zone is a specially allocated part of the territory of the United Kingdom in which goods produced outside the EU member states are considered to be outside the customs territory of the EU. A permit to establish a SZ is issued by the Royal Customs and Excise Service and is issued by the relevant by-laws for each individual zone. A request to establish a territory with the SZ regime can be submitted by any individual or legal entity. See: Center for Strategic Research under the Government of the Russian Federation. Free economic zones in the UK // Electronic resource. URL: http: //www.rosez.ru/zone_britain.html.
Based on the definitions given above, two characteristic features inherent in the SEZ can be distinguished - the territory and preferential treatment. However, the SEZ is characterized by other features. The characteristic features relating 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.
The special regime of economic activity. In this territory, a special, more preferential legal and financial-economic regime operates in comparison with the economic and legislative conditions existing in the country as a whole. The preferential regime is established for both domestic and foreign entrepreneurs.
Locality. Although the SEZ may be located in the whole country, 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, which applies a set of benefits and conditions that are not used in other areas of the state.
Contrast. The investment climate in the free economic zone should differ significantly 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 for the development of the region's economy.
Directivity. 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 on the creation, development of SEZs and supervision of activities within the framework of 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 that the special zone regime is aimed at forming are usually tax incentives 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 use of various types of benefits and incentives can be applied in the form of:
tax benefits - residents of the SEZ are given “tax holidays”, thanks to which they are exempt from paying part or all of various taxes, such as income tax, property tax, value added tax, etc .;
customs (import) benefits - residents of the SEZ are fully or partially exempted from import duties on materials, equipment, etc., which will be used for activities within the SEZ;
customs (export) benefits - residents of the SEZ are fully or partially exempted from export duties on products manufactured inside the SEZ;
financial incentives - investment subsidies, state 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 length of the working day, the establishment of wages for market-based, exemption of entrepreneurs from payment of contributions to national social security funds cheniya, the prohibition of trade union activity within the zone), etc.
The application of various benefits is far from the main stimulus for growth in the zone of foreign capital. Factors such as political stability within the country where the SEZ is located, investment guarantees, the quality of infrastructure, industrial development in the region, skilled workforce and the availability of developed housing stock, simplified administrative procedures, as well as obtaining domestic the market of relatively cheap items, the joint participation of representatives of government, business and the state in the process of developing and implementing the functioning of free onomicheskih areas, a clear definition of roles for different types of zones participating resident. An important factor is the presence of large international interchanges that allow you to establish communication with international markets. At the same time, all these advantages work in combination with basic preferences representing the typical specifics of this zone.
The purpose of creating special economic zones is the development of manufacturing sectors of the economy, high-tech industries, the production of new products and the development of transport infrastructure Harutyunyan L.O. Special economic zones as a factor in stimulating the development of innovative activity // 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 most general form, the goals of creating SEZs 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 the national economy as a whole;
attracting highly skilled labor.
In different countries, these goals are specified by their specifics, determined by the characteristics of the movement of goods, capital, labor, technology and information.
Successful experience in the functioning of the zones shows that the concretization of the goals of their functioning went beyond the framework of the “cost-result” approach, since this method is applicable only for the short and medium term. In this regard, the goal of creating a SEZ should be determined on the basis of its long-term nature. The long-term goals of the SEZ are determined by the duration of the dissemination and application of new technologies required by institutional reforms, the construction of infrastructure facilities, and overcoming negative trends in the economy of a region or a country as a whole. Therefore, the timing for achieving the goals varies from several years to several decades (for example, in Russia 49 years), after which the activities of the zone can be prolonged.
The goals of creating free economic zones are different in each case. They may vary depending on the social, economic and political conditions of the country in which it is located. Komartseva L.V., Cherkashin Y.I. Foreign economic activity in the special economic zone of the region. // The problem of accounting and finance. -2013.- No. 2 (10) .- From 60 .. In rich countries with developed economies, SEZs are created in depressed regions with poor infrastructure, which are characterized by a high level of unemployment. Attracting foreign investment is not the main goal of such zones. By creating SEZs in the region, the government is trying to create conditions that stimulate the development of the region’s infrastructure, pursuing regional policies aimed at revitalizing small and medium-sized businesses, improving the quality of the market and creating new jobs, equalizing interregional differences. In developing countries, the goal of the SEZ is economic development by attracting foreign capital, innovative technologies, and managerial experience to the economy.
The creation of the SEZ allows us to solve 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 Federal Law of July 22, 2005 N 116 “On Special Economic Zones in the Russian Federation” special economic zones are created for the development of manufacturing industries, high-tech industries, production of new types of products, transport infrastructure, as well as tourism and sanatorium-resort sphere. Federal Law of 22.07 .2005 N 116-ФЗ (as amended on December 31, 2014) “On special economic zones in the Russian Federation” // ATP “Consultant Plus” 2015, art. 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, attract investment in the creation and development of export-oriented and import-substituting industries based on new and high technologies, and (or) other goals defined when creating a free economic zone.
The 1995 section of the Government of the Philippines Act on SEZ, on state policy in the field of SEZ, states that the state recognizes the important role of the private sector, encourages its development and stimulates investment.
In accordance with Art. 1 of the Law of Ukraine of October 13, 1992 No. 2673-KhP “On the General Principles of the Creation and Functioning of Special (Free) Economic Zones” SEZs are created in order to attract investments and use them effectively; intensification of entrepreneurial activity together with foreign investors in order to increase the export of goods, supplies to the domestic market of high-quality products and services; introducing new technologies, developing market infrastructure, improving the use of natural, material and labor resources, accelerating the socio-economic development of Ukraine. "Kolchedantseva EV The concept of a special economic zone. // Bulletin of the South Ural State University. Series: Law.- 2010.- No. 18 (124) .- P.78 ..
Creating free economic zones, states pursue economic, social and scientific and technical goals.
Economic goals:
attraction of foreign and national capital through 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 the import substitution of foreign goods, taking advantage of the international market, the international geographical division of labor and the international circulation of capital;
the 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;
the growth of foreign exchange earnings in the budget of the country and regions.
Social goals:
accelerating the development of backward regions, eliminating inter-regional differences due to the concentration in the aisles of zones of limited national resources, attracting new funds;
increasing employment, creating new jobs, combating unemployment;
the creation of a layer of highly qualified workforce through training, advanced training of employees, the introduction of international 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 made. Despite the officially fixed concept of free economic zones, a unified approach to its definition did not work out. The main features that characterize the SEZ include territoriality, a special regime of economic activity, locality, contrast, openness, focus, and governing body. The goals of creating SEZs 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, which has a special business regime. In accordance with the provisions of the Federal Law of July 22, 2005 No. 116-ФЗ “On Special Economic Zones in the Russian Federation”, there are 4 types of zones: industrial, technical, innovative, tourist, recreational and port.
Industrial production zones are created on areas that have a common border and whose area is not more than 20 square kilometers.
Technology-innovative special economic zones are formed on the territory of no more than two sections, the area of \u200b\u200bwhich 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 can be created in 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 in territories intended for the construction of sea and river ports, airports.
Only tourist-recreational and port special economic zones can be located on the territories of several municipalities and fully include the territory of any administrative-territorial formation.
Housing facilities are located only in tourist and recreational areas.
In the territory of the special economic zone development of mineral deposits, their extraction, processing, production and processing of excisable goods is not allowed.
The main goals of creating the SEZ are: the development of manufacturing and high-tech industries; the production of new types of products, the development of import-substituting industries; development of tourism and spa industry.
To date, there are 2 industrial production special economic zones: in the Lipetsk region and in the Republic of Tatarstan. The management of these zones is carried out by the federal executive body 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-implementation zones in St. Petersburg, in the Zelenograd administrative district of Moscow, in Dubna and in Tomsk.
Tourism and recreation 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 SEZ
The decision to create a SEZ is made by the Government of the Russian Federation, which then issues a resolution. Applications for the creation of zones of the same type are selected on the basis of a competitive set.
The decision on the competition 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, the Federal Agency for the Management of SEZ conducts the selection of applications. To implement 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 entities together with the executive and administrative bodies of the 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 supreme executive body of state power of the subject, the executive and administrative body of the municipality in whose territory the SEZ is created, enter into an agreement within thirty days from the moment the government decides to establish the zone. It stipulates the amount and terms of financing the creation of zone infrastructures at the expense of the federal, local budget or the budget of the subject, the plan for equipping and equipping the zone, the procedure for owning, using and disposing of property, the procedure for forming the supervisory board, etc.
Residents
The resident of the zone is a commercial organization, with the exception of a unitary one, registered in the territory of the municipality in which the special economic zone is located and which has entered into an agreement with the executive bodies on conducting industrial and production activities.
Acts of the legislation of the Russian Federation on taxes and fees, laws of subjects, regulatory legal acts of 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 duties relating 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 customs regime of 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 benefits. So, for example, residents of the industrial and industrial economic zone are exempted for 10 years from the transport tax, property tax and land tax in Tatarstan and for 5 years in the Lipetsk region. In both, income tax is 20%.
In the technical and economic introduction zone, it is possible to recognize the costs of research and development in the amount of actual costs in the reporting period in which they were made. Unified social tax rates have been changed and a regressive scale has been introduced. Income tax is 13.5%. Residents are exempt from tax on transport, land and property for 5 years.
In the tourist-recreational special economic zone, organizations do not pay property tax, land tax for 5 years. A special coefficient is applied to fixed assets to the basic depreciation rate, but not higher than 2. Acts of the RF legislation on taxes and fees that worsen the situation of taxpayers do not apply during the term of the agreement on the implementation of tourist and recreational activities. The rent for land is not more than 2% of their cadastral value per year.
Duties and taxes for residents of the port area may not be less than 10 million rubles when carrying out port activities related to the storage, storage and wholesale of goods or minerals; not less than 30 million rubles when carrying out port activities related to the storage, storage and wholesale of any goods, including excisable goods or minerals; 2.5 million rubles in the implementation of other port activities. During the construction of port facilities, the minimum investment is at least 100 million euros, 50 million euros when creating and developing the infrastructure of the new airport terminal, at least 3 million during the reconstruction of the old one.
If the state economy of the state leaves much to be desired and is absolutely unattractive to foreign investors, then one of the ways out of this situation is special zones organized in the country. Within these individual territories, a completely different industrial, investment, fiscal and tariff policy is possible.
What are the special economic zones of Russia? Why are they created? Why are such places attractive for investors and what are the benefits for the state? We will try to answer these and other questions as part of this article.
Special Zones
The best practices for creating such territories belong, of course, to European countries. Nevertheless, Russia also has quite serious potential in this area. To date, more than two dozen SEZs have been registered in the country. The main special economic zones of Russia can be divided into several types:
- industrial;
- tourist;
- logistic;
- technological.
A little later we will talk in more detail about the types of SEZ. Now let's talk about their location. The special economic zones of Russia include territories in Karachay-Cherkessia, Adygea, Kabardino-Balkaria, Dagestan. This also includes the Kaliningrad region. The newly created include the Crimean peninsula.
Basic concepts
There is a rather confusing terminology in this area. Let's figure it out a bit. Surely you have heard the following 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 one phenomenon. An exception here may be unless the concept also means free territory, but much smaller. Usually a free trade zone is a physically isolated territory in sea or air ports, where customs duty is completely absent. A classic example is Duty Free.
Goals and conditions for the creation of the SEZ
The special economic zones of Russia are entire territories (regions, regions, republics) that have special legal status. They have their own preferential economic conditions. As a rule, they are extremely beneficial for domestic or foreign investors. All legal entities conducting business in the territory of the SEZ are referred to as its residents.
To create a SEZ, you must have some conditions:
- good geographical location;
- availability of free space for development;
- developed infrastructure;
- attraction of human resources with sufficient qualifications;
- the possibility of developing interregional and international relations;
- the existence of historical activities.
Why special zones are needed
All special economic zones of Russia are called upon to solve strategic tasks. 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 SEZs, the state solves the following tasks:
- the creation of a large number of new jobs for citizens with sufficient qualifications;
- attraction of foreign capital to the country;
- stimulation of domestic producers to invest in advanced technologies, production, infrastructure;
- retention of intellectual potential in the country;
- development and support of a domestic manufacturer.
Residents participating in the development of special economic zones also have their advantages:
- use preferential taxation to reduce administrative and production costs;
- saving on various duties, rental rates and other payments, create a more competitive product;
- have the opportunity to attract qualified personnel;
- increase their revenue by minimizing their own costs.
In addition, the state most often carries out the construction of infrastructure in the SEZ at its own expense. 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 (their list is quite large) help to develop or develop new territories and branches of business. A special regime is created for entrepreneurs in order to enable them to quickly reconfigure their business to new conditions. A classic example is Crimea. This is a completely new territory, the whole business on which has long been adapted to the laws of Ukraine. Now, entrepreneurs need time and benefits to reorient it. Therefore, the state reduces taxes, simplifies the system of customs duties, adapts the insurance system and simplifies registration. The same thing is happening in other regions.
Privileges
For residents of the SEZ, there are preferential economic conditions. For example, such:
- trade privileges - 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 benefits and tax reliefs - reduced tax rates or their complete absence, reduction of currency control;
- insignificant restrictions or their complete absence on ownership of production assets for foreigners;
- simplified standards for workplace equipment, wages, security issues and so on;
- affordable buildings and land plots - the ability to equip warehouses and production facilities at the lowest 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 organizations of workers;
- open access to sales markets - both internal and external;
- long-term absence of income tax;
- conducting customs procedures directly on the territory of the enterprise or expedited 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:
"Alabuga"
Now let's dwell on some of the Russian SEZs. Let's start with the SEZ PPT Alabuga. This industrial-production zone is located in the Republic of Tatarstan, near the city of Elabuga, only 25 km from Naberezhnye Chelny.
The specialization here is quite diverse:
- production of buses and automotive components;
- manufacturing of household appliances;
- furniture manufacturing;
- high-tech chemical production;
- aviation construction.
42 residents are registered on this territory, and more than 4.5 thousand people are employed. The area of \u200b\u200bthe zone is 20 square kilometers.
In order to become a resident of this complex, you need:
- register your company in the territory of the Elabuga municipality;
- sign an agreement with the management of the SEZ, committing themselves to make investments in their funds of at least 1 million euros for the first year and total investments for the entire period of the contract - at least 10 million euros.
Entrepreneurs who become residents of the Alabuga economic zone can count on the following preferences:
SEZ "Dubna"
This is a technology-innovative zone created in 2005 on the basis of Decree of the Government of the Russian Federation No. 781.
The territory of the SEZ “Dubna” has an area of \u200b\u200babout 200 hectares and is divided into three sections:
- town of programmers;
- nanotechnology platform;
- site of nuclear physics technology.
The priority areas of this SEZ are:
- design of complex technical systems;
- biotechnology;
- sophisticated medical technology;
- information Technology;
- nuclear physics and nanotechnology.
Residents of this zone can become both individual entrepreneurs and commercial organizations. The exception is only unitary enterprises and foreign firms. To become a resident of the SEZ “Dubna”, you need to register an enterprise in the municipality and conclude an agreement on implementation activities with the governing bodies.
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:
- lack of VAT when exporting goods abroad;
- zero income tax rate payable to the federal budget until 01/01/2018;
- 13.5% - income tax payable to the local budget;
- 14% - payments to extrabudgetary funds;
- 0% - land tax rate for 5 years, property tax for 10 years, transport tax for 5 years.
Residents are also entitled to other preferences:
- preferential rent of premises and land;
- free connection to utilities and communications;
- accelerated paperwork for land;
- free customs zone;
- high speed data transmission systems.
Residents are also offered the conditions of a free customs zone, under which the import duty on foreign goods and VAT are not paid when exporting Russian goods.
Altai Valley
SEZ TRT "Altai Valley" is a tourist and recreational area. It was created in February 2007 on the basis of Decree of the Government of the Russian Federation No. 67. The privileged provision is provided for 49 years.
This zone is located 12 km from the city of Gorno-Altaysk, the center of the Altai Republic. About 2.5 thousand people are provided with new jobs. The territory 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 budgetary funds, and the creation of tourist facilities is the share of private investment.
The state guarantees significant administrative advantages:
- non-interference in the implementation of investment projects;
- simplified verification format;
- single window mode;
- registration of leases for land with regulated legal status.
Investors are also waiting for tax benefits:
- 0% - property tax rate, as well as land tax for 5 years;
- rent for land plots - not more than 2% of their cadastral value;
- reduction of the transport tax rate;
- profit tax reduction to 15.5%.
Turquoise Katun
SEZ TRT "Turquoise Katun" - another recreational and tourist area. It has the largest area among all existing ones - 3326 hectares. Turquoise Katun is positioned as the first and largest zone of natural and extreme mountain tourism, divided into two parts. The first is for youth. There are centers of skiers, 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 to develop, but already has a significant number of investors willing to invest on attractive terms. After all, residents are also offered privileges and preferences.
"Titanium Valley"
SEZ "Titanium Valley", created in the Sverdlovsk region, is also quite unique. The direction of the SEZ is titanium industry, exclusive in the territory of the Russian Federation. It provides significant benefits to enterprises focused on the production and high-tech processing of world-class products. The priority industries here are titanium processing and production of products from it, the manufacture of equipment for metallurgical complexes and mechanical engineering, and the production of building materials.
Ulyanovsk
SEZ PT “Ulyanovsk” is also focused on machine and instrument engineering. Here in honor such activities:
- instrument making, electronics manufacturing;
- aircraft industry;
- aircraft maintenance;
- production of electrical equipment;
- production of composite materials;
- other engineering industries.
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 rely on part of the preferences provided for residents, since the conditions for their activities should be negotiated with the management of the SEZ.
For example, in such an economic zone as the Kaliningrad region, a reduced income tax applies to absolutely all enterprises, regardless of the type of economic activity and group of goods. That is why opening a business is the most interesting in the territory of the SEZ. Of course, when it comes to 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 geographical and other advantages of certain territories led to the creation of special economic zones in many countries. In various versions, they exist 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 “free ports” - free customs zones. With all the diversity, the mainly created zones can be reduced to several main types: customs, export production zone and integrated.
The main factor in creating a special economic zone is a favorable economic and geographical position and attractiveness for a foreign investor. In any case, the zones, as a rule, were created in limited spaces.
A striking example of a good 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 really unique. It is part of the Russian Federation, forming a kind of enclave surrounded by Poland and Lithuania. Transport opportunities: Russia's only non-freezing port in the Baltic Sea, the terminal point of the railway, with European gauge, and the Kaliningrad-Berlin motorway, plans for the full restoration of which have already been prepared. Kaliningrad itself - (formerly Koenigsberg) - the city where the trade routes of the East and West, North and South converge. Any SEZ, regardless of its location, purpose of creation remains an integral part of the state territory with all the ensuing consequences. The sovereignty of the state in whose territory the zone is created, and the exercise of its sovereign rights are not affected. Free economic zones - economic, not political entities, state power in them will be exercised by government and management bodies.