Special economic zones. What should be understood by the concept of "special economic zones
1.1 The essence of the SEZ
Special economic zones (SEZs) in the second half of the 20th century become part of international economic relations. They represent as a factor in accelerated economic growth due to international trade, investment, and the integration of economic processes. Thus, the SEZ is a kind of market method with which you can create a powerful economy in the territory of a country.
The 1973 Kyoto Convention defines a special economic zone as a kind of foreign trade enclave where goods are located outside the customs territory. Gradually, SEZs are becoming widespread in many countries.
According to the Federal Law of July 22, 2005 No. 116-ФЗ “On Special Economic Zones in the Russian Federation”, a special economic zone is understood to mean the part of the Russian Federation defined by the Government of the Russian Federation on which a special regime for carrying out entrepreneurial activities operates.
According to Yu.A. Sidorenko, Doctor of Economic Sciences, under the SEZ should be understood as a part of the national territory that has expanded independence in resolving economic issues, a special management regime and preferential conditions for economic activity for foreign and national entrepreneurs. On the territory of the SEZ, which can be called a separate geographic territory to one degree or another, a special system of benefits and incentives is used that is not applied in the rest of the country.
Each country has a certain level of socio-economic development and strategic economic plans, in many respects the goals and reasons for creating SEZs, which in each case may differ from each other, depend on this.
So, in industrialized countries, such as the USA, Great Britain, France, SEZs were often created to enhance foreign economic relations, implement regional policies aimed at revitalizing small and medium-sized businesses in depressed areas, and equalizing inter-regional differences. To this end, this category of entrepreneurs was provided with greater freedom of activity and significant financial benefits than in other parts of the country.
In developing countries, SEZs were created with the aim of attracting foreign capital, technology, modernization of industry, and advanced training of the workforce. To achieve the goal of creating a SEZ, there are a number of tasks that are to stimulate industrial exports and receive foreign exchange funds on this basis, increase employment, transform zones into polygons for the introduction of new management methods, and the growth pole of the national economy. In the Russian Federation, according to Federal Law No. 116-FZ, SEZs 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.
By V.G. Vishnyakov, the goal of creating a SEZ on the territory of the Russian Federation is to develop production by attracting domestic and foreign investment, stimulate the development of high-tech industries, introduce the latest technologies and produce goods that are competitive in world markets.
SEZs are considered by the founders as an opportunity to implement the principles of an open economy, which is associated with the liberalization and intensification of foreign economic activity. The economy of the SEZ is open to the outside world, and tax and customs regimes are favorable for external and internal investments.
At the same time, the formation of SEZs may mean that a country, not wanting to fully open its economy to foreign capital or use the special investment climate everywhere, uses partial, local openness in the form of a special zone. Over the past decade, intense competition has developed among states in the field of tax and other benefits provided to attract investment from other countries. A wave of various kinds of tax benefits was called the “tax revolution”. SEZ, in fact, they represent peculiar traps for capital migrating on a global scale.
The Accounts Chamber analyzed the activities of special economic zones (SEZs) for 2016 and came to the conclusion that the real economic effect of the functioning of the SEZs was not achieved, and in general, during their existence, they have not become an effective tool to support the national economy.
According to the Accounts Chamber, the project was invested by residents only one third of the declared volume (their total investment amounted to 217.7 billion rubles), while about 65% of the allocated land remains unused.
Now in Russia there are 26 special economic zones, of which 10 are industrial-industrial types, six are technical-innovative types, nine are tourist-recreational types and one is a port type. The SEZ were recognized as relatively effective by the Accounts Chamber in Tatarstan, the Lipetsk and Samara Regions, and in St. Petersburg, as the volume of resident investments exceeded budget investments.
The Ministry of Economic Development believes that, in general, the SEZ project took place, although there are “weaknesses” in it. The experts interviewed by Invest-Foresight drew attention to them:
Svetlana Derevyanko, Senior Lecturer, Department of State and Municipal Administration of REA named after G.V. Plekhanova
- As you know, in 2016 Russia suspended investments in the SEZ due to the inefficient use of budget funds. However, it is obvious that the problem is not in the tool itself, but in how it is used. Indeed, the goals for which the special economic zones were created are relevant today - they had to increase the investment attractiveness of the regions and create new jobs.
The main reasons that prevented the SEZ from becoming an effective economic tool include the lack of control over the expenditure of funds and the implementation of projects, which led to the lack of engineering infrastructure and the settlement of allocated funds in bank accounts; regulatory conflicts; weak activity of regional authorities (regional funds in projects amounted to about 30%).
Some experts argue that when transferring the SEZ to the budgets of the regions, we are faced with the problem of lack of money for the development of infrastructure in these zones, since the budgets of the regions are experiencing severe difficulties. However, these are problems not of financing, not of the SEZ, but of the level of responsibility, the poor investment and entrepreneurial climate, which is also provided by regional authorities.
Entrepreneurs themselves will show a desire to invest in infrastructure if there is a stable economic and political situation, an environment conducive to doing business, loyal laws and a guarantee of compliance.
In other words, you just need to fulfill the promises of the state that were given to entrepreneurs at the initial stage of the project.
It should be noted that Russia is now shifting the focus on the territory of priority development as a more effective alternative to the SEZ. ASEZs suggest a cluster approach in the development of the region and are really capable of becoming an effective tool for the economic development of the regions. But it is incorrect to compare them with the SEZ; it is still too early for the TOR institute to give estimates.
Alexander Artemyev, Deputy General Director, Berkshire Advisory Group
- As usual, the reason for the discrepancy between expectations and results lies in the “special” Russian path chosen for the implementation of programs to create SEZs.
In successful world practice, a special zone is a dedicated section of the territory where tax exemptions and preferences are applied, but certain requirements are also imposed on participants - companies from those sectors that are the locomotives of economic growth. That is, they first approve the state strategy, and then “in fulfillment” create the SEZ.
We do not have such sectors of growth as locomotives that are allocated, laws are created for them, and therefore it is often impossible to understand what specific tasks create another special zone. Sometimes it even seems that this is just the territory where some companies come and receive tax breaks.
The clear principle of rational organization of territories of priority development or free zones - for some kind of natural resources.
In successful SEZs, certain industries are stimulated on the basis of large logistics centers: for example, they are located in port territories where SEZs are formed taking into account the orientation of the business. For example, a refinery with high processing efficiency is being built near the port, which produces a wide range of petrochemical products that are immediately exported. The combination of efficient logistics and tax breaks gives a strong impetus to the development of production.
Approximately by this principle a special zone is organized and developed in the Kaliningrad region. Huge investments have been made in the port sector. Now we are talking about extending the SEZ in the region until 2095. Also, in the concept of each such territory, it should be calculated which strategic drivers — not only economic, but also social, and demographic — will form the territory. Only such an integrated approach, in which the efforts of federal and regional authorities are combined, can guarantee the success of the development of special zones.
Sergey Hestanov, Advisor to the CEO of Otkritie Broker
- The main reason for the failure of the SEZ is the high “administrative rent”. At the same time, “administrative rent” refers to the totality of expenses that a business incurs to meet state requirements. And not only taxes are among these expenses. Tax cuts alone are not enough to launch business projects: the rest of the costs and intangible difficulties have not gone away. Until, together with a reduction in the tax burden, a significant reduction in the regulatory burden — a reduction in the number of all kinds of inspections — takes place, the SEZ will not produce a large effect. At the same time, the Ministry of Finance is extremely dissatisfied with special economic zones, which sees them as a kind of “internal offshore”.
Almost the only example of a successful SEZ is in Tatarstan. The reason for success is the serious efforts of the leadership of the republic to support it. But this seems to be the only positive example.
Alexey Mikheev, member of the Expert Advisory Council at the Federal Property Management Agency, associate professor of MGIMO
- Russian special economic zones have great development potential. However, the obstacle to their effective functioning is the lack of a comprehensive regulatory framework, as well as the lack of effective interaction between authorities at all levels - for example, an investor, having received support at one level, is faced with obstacles at another. These factors, along with such shortcomings as corruption, poorly developed infrastructure and lack of qualified local staff, impede the involvement of SEZ residents in Russia. If we turn to the experience of other countries, then in the USA, for example, the number of types of SEZs is less than in Russia, and the legal framework for their functioning has been worked out in more detail. In the United States, there are only three types of special economic zones: foreign trade zones, entrepreneurial zones, and technology-innovative zones. Technology innovation zones (or technology parks) in the United States, such as the SEZ stimulating research in computer technology (Silicon Valley) and the SEZ supporting scientific research in the field of medicine, technology and electronics (Boston Road 128), are considered the benchmark of the SEZ this type for many developed and developing countries. To accelerate the development of SEZs on the territory of Russia, it is necessary to stimulate the attraction of private investment in the creation of the infrastructure of SEZs, including relying on concession mechanisms, and also expand the possibilities for regional influence on the functioning of SEZs up to the transfer of certain zones to the management of the federal subjects. It is necessary to simplify the procedure for obtaining SEZ resident status and stimulate the provision of additional services to SEZ residents - such as centralized PR, consulting, legal, financial services, educational services and equipment rental.
Anna Bukrinskaya, communications director of the industrial parks network DEGA Development
- The problem of the development of the SEZ is the lack of a well-built marketing strategy, sales strategy and business model for the development of the site as a whole. The main idea that was laid in the development of the SEZ is a ready-made engineering infrastructure, the creation of which cost the state enormous financial costs. At the same time, huge areas were subject to preparation for operation, the zone was endowed with all possible subsidies and benefits for future residents. Only residents did not come in the quantity in which they were all expected. The logic of creating the SEZ was as follows: to prepare the site and put on it a 70 mW transformer substation, to demarcate, enclose, build sewage treatment plants and a water intake unit, and in addition to free the future producer from paying land tax, transport, profit, if only he would come and work . And everyone was waiting for the manufacturer to come. But alas, this did not happen. Such a model could work 15-20 years ago, but not now, given the crisis state of the economy. In our opinion, and taking into account many years of experience in the development of industrial parks, the development of engineering infrastructure and physical execution should be implemented in parallel with the process of attracting residents and sales. It is very important to understand the ultimate goal of creating an industrial park or SEZ. It is necessary to clearly calculate how many communications are needed at a given moment for a specific customer and how much needs to be kept in reserve and to make costs only upon the receipt of a new request. Accordingly, the SEZ has two main success factors: the targeted attraction of future manufacturers and the efficient use of funds to create infrastructure.
Natalia Rosenblum, Managing Partner, Director, Top Hotel Experts
- Much has been done to develop the SEZ, especially in terms of creating an infrastructure base. If we talk about the SEZ of tourist-recreational type, then they lacked the soundness of the marketing concept in terms of tourist flows, the requirements of the target audience and the necessary set of recreational elements, based on the concept of a particular zone. In several regions there were several tourist-recreational-type special economic zones in close proximity to each other, and they had a similar set of infrastructure elements and largely duplicated each other, which also negatively affected the popularity of these projects. The main problem was difficulties in attracting residents of the SEZ for investment activities, due to a number of legislative and organizational restrictions, as well as the lack of clarity in the system of further promotion and management of the SEZ territories. In particular, potential residents faced difficulties in obtaining loans because of the inability to use land as collateral or the absence of a system of state guarantees for these projects.
Daniil Kirikov, Managing Partner, Kirikov Group
- Russian special economic zones have not become an instrument for the development of certain regions. This is due to the fact that they are not attractive to investors, although they have everything necessary for this. This is explained both by the imperfection of the legislative base, and the insufficient regulation of the issues of separation of powers between regional and federal authorities in this area. The situation is aggravated by the size of the zones, since the effective management of large territories is a problem in itself. Control over the use of zones is also at an extremely low level, which ultimately leads to their inefficiency. These problems can be solved by improving legislation in this area, clearly delineating powers and ensuring tight control over their management. Transparency of procedures and guarantees of results will attract investors, which in turn will make special economic zones more efficient.
"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
Special economic zone
Special, free or special economic zone (abbreviated SEZ or Free economic zone) - a limited territory with a special legal status in relation to the rest of the territory and favorable economic conditions for national and / or foreign entrepreneurs. The main goal of creating such zones is to solve the strategic tasks of the development of the state as a whole or a separate territory: foreign trade, general economic, social, regional and scientific and technical problems.
The objectives of the creation of the SEZ
State Objectives
- Attracting foreign direct investment, advanced technologies for the production of goods and services.
- Creation of new jobs for highly qualified personnel.
- Development of the export base.
- Testing new methods of management and labor organization.
Investor Objectives
- The approach of production to the consumer.
- Minimization of costs associated with the absence of export and import customs duties
- Access to infrastructure.
- The use of cheaper labor.
- Lower administrative barriers.
- Territory development.
SEZ classification
SEZs can be classified according to their functions, the degree of integration into the economy and the systems of benefits provided.
By function
- Free trading zone (FTZ customs territory. Inside, operations are carried out for the storage of goods and their pre-sale preparation (packaging, labeling, quality control, etc.).
- Industrial production area (PPZ) - part of the national customs territory within which production of specific industrial products is established; while investors are provided with various benefits.
- Technology Development Zone (TVZ) - territory outside the national customs territory, inside which research, design, engineering bureaus and organizations are located. Examples of TVZ: technoparks, technopolises.
- Tourist and recreational area (TRZ) - the territory on which tourist and recreational activities are carried out - the creation, reconstruction, development of tourism and leisure infrastructure facilities, the development and provision of tourism services.
- Service zone - a territory with preferential treatment for firms engaged in the provision of financial and non-financial services (export-import operations, real estate operations, transportation)
- Complex zones. Are zones with a preferential regime of economic activity in the territory of a separate administrative region. These are free enterprise zones in Western Europe and Canada, formed in depressed areas, special economic zones in China, and special regime territories in Argentina and Brazil.
By the degree of integration into the economy
- Zones integrated into the national economy, focused on developing ties with sectors of the national economy that are not part of the zone and helping to solve problems of export production, improving the technological level of production, improving product quality, and satisfying domestic needs.
- Enclave (export-oriented) zones in which production is focused on export and replenishment of foreign exchange earnings, and the connection with the domestic economy is minimal.
By privilege systems
Special Economic Zones by Country
Russia
Special economic zones are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors in priority sectors for Russia.
In Russia, the systemic development of special economic zones began in 2005, from the moment the Federal Law on the SEZ was adopted on 07/22/2005
The purpose of creating special economic zones is the development of high-tech industries, import-substituting industries, tourism and the spa sector, the development and production of new types of products, and the expansion of the transport and logistics system. The development of special economic zones in Russia is handled by a specially created management company - "Special Economic Zones", the sole shareholder of which is the state.
On the territory of the SEZ there is a special regime for entrepreneurial activity:
- Investors get the infrastructure for business development created at the expense of the state budget, which allows to reduce the cost of creating a new production
- Thanks to the free customs zone regime, residents receive significant customs privileges
- A number of tax preferences are provided.
- The “single window” administration system makes it easier to interact with state regulatory authorities
In Russia, there are special economic zones of four types:
- Industrial areas or industrial SEZs.
- Technology Development Zones or innovative SEZs.
- Port areas
- Tourist and recreational areas or tourist SEZ
In addition, since 1991, the SEZ has been operating in the Kaliningrad region (SEZ "Yantar, SEZ in the Kaliningrad region), the functioning conditions of which are currently stipulated in a separate Federal Law No. 16-FZ of January 10, 2006.
Industrial SEZ
Vast territories located in large industrial regions of the country. The proximity to the resource base for production, access to the finished infrastructure and the main transport arteries are only the main characteristics of industrial (industrial) zones that determine their advantages. Placing production on the territory of industrial zones makes it possible to increase the competitiveness of products on the Russian market by reducing costs.
Industrial zones are located in the Yelabuga region of the Republic of Tatarstan (SEZ "Alabuga") and the Gryazinsky district of the Lipetsk region (SEZ Lipetsk). On August 12, 2010, a decree of the Government of the Russian Federation was signed on the creation of a special economic zone of an industrial-production type in the Samara region (Togliatti (special economic zone)), the territory of which is directly adjacent to Togliatti. In December 2010, the Special Economic Zone of the industrial-production type "Titanium Valley" was created (Verkhnyaya Salda, Sverdlovsk Region)
Among the priority areas of industrial zones production:
- Car and car components
- Building materials
- Chemical and petrochemical products
- Household appliances and commercial equipment
Innovative SEZ
The location of innovative (technical-innovative) SEZs in the largest research and educational centers with rich scientific traditions and recognized research schools opens up great opportunities for the development of innovative business, the production of high technology products and its entry into Russian and international markets.
The package of customs privileges and tax preferences, access to professional human resources along with the growing demand for new technologies and modernization of various sectors of the Russian economy makes innovative SEZs attractive for venture funds, as well as developers and manufacturers of high-tech products.
Four innovation zones are located in Tomsk, St. Petersburg, Moscow (Zelenograd) and Dubna (Moscow region).
The priority areas for the development of innovation zones are:
- Nano and biotechnology
- Medical technology
- Electronics and communications
- Information Technology
- Precise and analytical instrumentation
- Nuclear physics
Tourist SEZ
Located in the most picturesque and sought-after regions of Russia by tourists, tourist (tourist-recreational) SEZs offer favorable conditions for organizing tourism, sports, recreational and other types of business.
Seven tourist zones are located in the Irkutsk Region, Altai Territory, Altai Republic, Buryatia Republic, Kaliningrad Region, Stavropol Territory, and Primorsky Territory. Six more newly created SEZs are located in the North Caucasus Federal District.
Port SEZ
Port and logistics special economic zones are located in close proximity to the main global transit corridors. Their position allows access to the rapidly growing market of highly demanded port and logistics services both in the Far East and in the central part of Russia.
A distinctive feature of the special economic zone on the basis of the Ulyanovsk-Vostochny Airport is its proximity to the enterprises of the Ulyanovsk Aviation Cluster. This creates the prerequisites for the development of projects related to the maintenance and conversion of aircraft.
The main direction of the development of the port and logistics zone in the Khabarovsk Territory is the formation of a modern diversified port, ship repair center, which relies on a convenient geographical location and the already existing infrastructure base.
On October 2, 2010, Russian Prime Minister Vladimir Putin signed Decree No. 800 of the Government of the Russian Federation on the creation of the Murmansk Special Economic Zone. On October 26, the decision entered into force. On the territory of the Murmansk SEZ, it is possible to build a container terminal, modernize existing and erect new port facilities for the reception, transshipment and loading of bulk and liquid cargo. In addition, drilling rig assembly is possible, which is of great importance for the successful development of offshore oil and gas fields. Investors of the port SEZ “Murmansk” will receive tax and customs benefits, as well as connections to infrastructure facilities. Investors are guaranteed invariability of tax incentives throughout the life of a special economic zone.
Terms of Creation
- Only four types of SEZ can be created on the territory of the state:
- Innovative (Technical-innovative) (with an area of \u200b\u200bnot more than 4 km²);
- Industrial production (since 2012 with an area of \u200b\u200bnot more than 40 km²);
- Tourist and recreational;
- Port
- No SEZ, except for tourist-recreational type zones, can be located on the territory of several municipalities or completely include the territory of the administrative entity;
- In the territory of the SEZ not allowed:
- Mining and processing of minerals;
- Production and processing of excisable goods, with the exception of cars and motorcycles;
- SEZ, except for tourist-recreational-type SEZs, can be created only on state-owned land plots;
- The decision to create a SEZ is made by the Government of the Russian Federation.
Belarus
Work on the creation and development of free economic zones in Belarus was launched back in the 90s. Separate districts of regional centers were chosen as territories for the creation of SEZ. Currently, there are 6 free economic zones in the Republic of Belarus, including Brest, Gomel-Raton, Minsk, Vitebsk, Mogilev and Grodnoinvest. All FEZs of Belarus are complex in nature of economic activity, which is manifested in the fulfillment of their production, export and customs functions. Currently, a project is under development to organize a specialized tourist-recreational-type free economic zone "Nesvizh-Minsk". The first FEZ “Brest” in Belarus was created in 1996. The process of establishing an FEZ included two stages. At the first stage (1997-2000), the emphasis was on the formation of the necessary foundations of the production and social infrastructure of a diversified complex of interconnected industries, including export orientation, to solve the problems of the subsequent stages of the development of the zone. The second stage (2000-2005) provided for the establishment and expansion of the production potential of the zone in accordance with its specialization, the creation of a highly efficient industrial and innovative complex of export and import-substituting enterprises, the development of tourism, recreation and other activities. In practice, the Brest FEZ was created almost in a clean place, in the absence of attractive conditions for investors. The problem of the lack of necessary infrastructure elements for the functioning of industrial production was the main one for the FEZ “Vitebsk”. Also on the territory of the SEZ there were no temporary storage warehouses where operational customs management and control of all incoming and exported goods should be carried out. The problem of development is expressed through the need for investment, either by one resident of the FEZ, or by participating in joint construction. More favorable starting conditions for the creation of SEZ were in the districts of Minsk, Gomel, Grodno and Mogilev. Firstly, these centers had the necessary infrastructure, utilities, free land for production activities. Secondly, there is a developed network of automobile, railway and aviation communications. Thirdly, the presence at the FEZ borders of free production capacities of existing enterprises, facilities and construction, as well as land in areas of promising industry. The creation of free economic zones aims to attract foreign capital, subject to local production, with the further sale of goods (services) for export. The total export of Belarus' free economic zones in 2009 amounted to $ 1,176.86 million, and imports - $ 1,146.94 million. The balance is +29.91 million dollars. The situation is changing in 2010. Exports of goods and services amounted to $ 1,571.24 million, while imports amounted to $ 1,588.89 million. Accordingly, the foreign trade balance is $ 17.65 million. The largest number of residents are engaged in mechanical engineering and metalworking, chemical and petrochemical industries. These sectors account for about 48% of all residents of the SEZ. These industries are high-tech and require constant flows of financial resources. The effectiveness of the functioning of the SEZ is reflected through the volume of accumulated investments. The free economic zones of Belarus for the period from 1998 to 2011 accumulated foreign capital in the amount of 559.87 million dollars. In absolute terms, the largest volume of PPI came from the FEZ “Mogilev”, “Brest”, “Minsk”. The net income of direct foreign investments from residents of the SEZ amounted to only $ 166.52 million, respectively, 8% of the total volume of direct investments in the country in 2011. Such indicators cast doubt on the effectiveness of the functioning of the FEZ in Belarus. In the presence of customs and tax benefits, which for the most part are the abolition of any payments, residents of the FEZ are not able to qualitatively attract foreign capital.
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.