What is a special economic zone, why are they created and what benefits do they bring to the state and investors? What types of activities are allowed on the territory of the free zone and whether it is possible to run a small business in the SEZ - you will find answers to all these questions in the article.
The largest world experience in creating SEZs belongs to European countries. Russia also has a serious potential for the functioning of SEZs, of which there are now 25 across the country:
- six industrial special economic zones (IPT SEZ Alabuga, Togliatti, Lipetsk, Mogilino, Titanium Valley, Lyudinovo);
- five technological zones (SEZ TVT Dubna, St. Petersburg, Zelenograd, Tomsk, Innopolis);
- seven tourist-type SEZs (SEZ TRT "Altai Valley", "Turquoise Katun", "Baikal Harbor", "Gates of Baikal", "Curonian Spit", "Grand Spa Yutsa", "Russian Island");
- three logistics zones (SEZ PT Ulyanovsk, Sovetskaya Gavan, Murmansk).
Also, the list of special economic zones of Russia includes the Kaliningrad region, zones in the Karachay-Cherkess Republic, Adygea, Kabardino-Balkaria, Alania, Dagestan, and it is planned to include the Crimean peninsula - the country's leadership instructed the Ministry of Economic Development to develop an appropriate bill. The draft federal law “On the Special Economic Zone on the Territory of the Republic of Crimea and the Federal City of Sevastopol” implies a number of benefits and preferences for entrepreneurs operating on the peninsula, a simplified taxation regime, easing customs rules and insurance premiums. It is also planned to create a gambling zone on the territory of Crimea, so the peninsula can add to the list of tourist SEZs in Russia.
What business is most relevant in Crimea? Find out from our article.
Consider the basic concepts
Surely you have heard several different terms - "free economic zone", "free trade zone", "special economic zone". In fact, these are different sounds of the same phenomenon.
At the same time, the absolute analogues are “free economic zone” (FEZ) and “special economic zone” (SEZ), a third sound can also be used: “special economic zone” (SEZ, special economic zone).
A free trade zone is a feature of the SEZ, in particular its entrepreneurial types.
“A free zone, or free trade zone, is a fenced or otherwise isolated physical area at or near a port or airport where customs duties are not levied. Such an area is considered to be outside the country's tariff regulation" (World Bank, 1992)
A common example of such a zone is trade in Duty Free stores.
What's happened
Special Economic Zone (SEZ)- this is a territory with a special legal status, which has preferential economic conditions for the implementation of activities for Russian or foreign entrepreneurs.
Legal entities that conduct their business on the territory of the SEZ are called its residents.
What do you need
The creation of the SEZ is primarily intended to solve the strategic tasks of the development of the country as a whole or its individual regions in particular. Also, with the help of the tool of special zones, issues of development of individual industries (industry, foreign trade, social sphere, scientific and technological progress, etc.) are solved.
The state, organizing the SEZ:
- attracts private domestic and foreign capital (investment in advanced production or infrastructure),
- contributes to the creation of jobs for qualified personnel (thus helping to retain the intellectual potential in the country),
- implements a policy of import substitution and development of domestic producers.
Residents, participating in the functioning of the SEZ, get the opportunity to:
- reduce production and administrative costs through preferential taxation, duties, rental rates, etc., and thus create a competitive product;
- attract qualified specialists from among domestic personnel;
- minimize own costs due to preferential terms for export and import and increase the revenue side.
In addition, quite often the construction of SEZ infrastructure facilities is carried out by the state in full or in part at its own expense.
What is the point
The main essence of creating a SEZ is the development or development of new territories (or industries). Crimea can be a good example: on the territory of the peninsula, all business is adapted to Ukrainian legislation and the taxation system. In order for entrepreneurs to be able to rebuild the economic system and reach the price level of Russia, time and favorable conditions are needed. This is exactly what the government of the Russian Federation did by reducing value added taxes, simplifying the system of customs duties, and revising the system of insurance and registration of enterprises.
A special entrepreneurial regime is always created in such a way that it is beneficial to residents, who, in turn, fulfill the strategic task of developing a certain industry or territory, producing a product necessary for the state.
What benefits does
- investment and tax incentives (for example, tax holidays of various lengths, tax exemptions and/or low rates of taxes levied, no exchange controls and free return of profits);
- trade privileges (minimum trade restrictions) - reduced rates or the absence of duties on the import of raw materials, semi-finished products and fixed assets necessary for the production and export of semi-finished products or final products;
- soft restrictions (or no restrictions) on the ownership of production assets by foreigners;
- relatively cheap and accessible infrastructure and services - provision of electricity, water, roads, transport and communication services (eg subsidizing utility bills);
- relatively cheap and accessible land and buildings - providing production and storage space at low rental rates (often subsidized);
- minimum standards for workplace and wage requirements, or lack thereof (i.e. occupational health and safety issues);
- minimum standards of requirements for environmental protection and the level of pollution or their absence;
- large numbers of cheap, and unorganized labor (or restrictions on workers' organizations);
- access to markets (to the domestic market of the country where the zone is located and/or to the markets of neighboring countries);
- long-term tax holidays and benefits in terms of income tax;
- simplified customs procedures (for example, customs registration directly within the enterprise or accelerated obtaining of a permit).
Types of SEZ
There are several types of special economic zones:
- free trade zones - territories that do not fall under the jurisdiction of the national customs where products are stored, pre-sale preparation, packaging, testing, etc.;
- industrial and production zones - industrial complexes specializing in the production of a particular product;
- technology and innovation zones - areas of scientific, technical, design and engineering activities and surveys (technoparks);
- tourist zones - recreational zones for tourism and recreation, where there are benefits for entrepreneurs;
- service zones - the territory where financial (offshore) or export-import activities (real estate and transport services) are carried out; complex zones - a territory of preferential management, defined by the administrative boundaries of the district (also called business zones, and Crimea can again be cited as an example.)
Special economic zone in Yelabuga
For an example and understanding of the issue, we will give a description of the special economic zone "Alabuga" (Yelabuzhsky district, Tatarstan).
The special economic zone of the industrial production type "Alabuga" is located near the city of Yelabuga, Yelabuga district of the Republic of Tatarstan (RT), 25 km from the city of Naberezhnye Chelny and 40 km from the city. Nizhnekamsk.
Activity specialization: production of automotive components, buses, household appliances. High-tech chemical production, pharmaceutical production, aviation production, furniture production.
The area of the SEZ is 20 square kilometers.
Preferences for residents of the special economic zone "Alabuga"
- free customs zone regime, in which foreign equipment placed and used within the special economic zone "Alabuga" without paying customs duties and VAT;
- abolition of export duties on the export of manufactured products
- residents of the SEZ "Alabuga" are exempt from property tax from the moment the property is registered and from land tax from the moment the right of ownership to the land plot arises.
- in addition to land plots provided to investors at a fairly low price, a resident of the SEZ "Alabuga" gets access to a fully prepared engineering infrastructure. Electricity, gas, heat and other engineering communications are supplied to the boundaries of the plots;
- the corporate income tax rate is reduced to 2% during the first five years of operation (the second five years the rate is 7% and then until 2055 remains at 15.5%);
- complete exemption from payment transport tax, land and property tax payable to the budget of the republic.
Number of resident companies- 42, including international brands: Ford, Rockwool, 3M, Armstrong, Air Liquide, Preiss-Daimler, RRDonnelley, Saint-Gobain, etc.
Total population employed personnel: more than 4200 people.
Government- OAO SEZ IPT Alabuga.
Registration of SEZ residents
In order to become a resident of the SEZ Alabuga, you must:
- register an enterprise on the territory of the Yelabuga municipal district;
- sign an agreement with the SEZ management body on the conduct of industrial and production activities and make investments in the amount of at least 10,000,000 euros to their production funds located in the SEZ, including at least 1,000,000 euros in the first year of development;
Small business in the SEZ Alabuga
It is obvious that people living and working in the territory of the SEZ need household, medical, educational and entertainment services. Therefore, the social infrastructure includes all institutions that provide residents of the SEZ with the above benefits.
Small business in special economic zones like Alabuga can be expressed in individual entrepreneurship based on serving the population and workers:
If we talk about territorial SEZs, such as the Kaliningrad region and Crimea, then there is one rule for all entrepreneurs and a reduced income tax applies to all enterprises, regardless of the group of goods and type of management. Therefore, the most interesting from the point of view of earnings is the opening of a business in the territories of entrepreneurial special economic zones.
One of the most important forms of economic ties are special economic zones(OE3). They represent a special type of state regulation of economic activity.
special economic zone is a territory in which a special regime of economic activity of foreign investors and enterprises with foreign investments, as well as domestic enterprises and citizens, is legally established. SEZs are created to accelerate socio-economic development, comprehensive development of the country's natural resources, increase its export opportunities, expand the production of high-quality and import-substituting products based on the development of trade, economic, scientific and technical cooperation.
Special economic zones are created by the state taking into account its economic tasks and are offered as a promising model for the development of individual territories that have good prerequisites for the formation of growth centers. Until recently, there was no unambiguous term characterizing such territories in Russian legislation, although offshore-type zones appeared in Russia in the mid-1990s. The main ones at that time were the economic favored zone "Ingushetia" established in 1994 and the zone of preferential taxation in the Republic of Kalmykia. Later, such zones were formed in a number of other regions. Most of them did not begin to function to the fullest extent, their activities violated federal law in many respects, which is why they were liquidated.
The situation changed with the adoption of Federal Law No. 2 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation", which fixed their legal definition. In accordance with the provisions of the law special, free or special economic zone - a limited area with a special legal status in relation to the rest of the territory and favorable economic conditions for national and (or) foreign entrepreneurs. The main goal of creating such zones is to solve the strategic problems of the development of the state as a whole or a separate territory: foreign trade, general economic, social, regional, scientific and technical.
SEZs are classified according to the functions performed, the degree of integration into the economy and the systems of benefits provided.
Depending on the method of registration of the zone and the mode of their operation, SEZs are divided into two types: enclave (closed) and integration.
Enclave calls fully focused on the export of all products manufactured on its territory in order to receive revenue in a freely convertible currency. They are usually created in the territories of the country, naturally separated from it (islands, peninsulas, sea coasts, etc.). But they can also be created inside the city.
Integration calls are closely connected with the national and world economy, have a freer mode of operation. They are most characteristic of countries with developed market economies included in the international division of labor.
By benefit systems allocate:
tax: tax "holidays" - partial or complete exemption of investors from paying taxes on property and property, VAT, etc. (in accordance with the law on SEZ, which entered into force on January 1, 2006: residents of an industrial production zone for five years are exempted from paying land, property and transport taxes, income tax is reduced by 4% (up to 16%), and the rate of the Unified Social Tax is also reduced from 26% to 14% for technology development zones);
Customs (import) - partial or full exemption from import duties on semi-finished products, raw materials, etc., imported for use within the zone;
Customs (export) - partial or full exemption from export duties on products manufactured within the zone;
Financial - investment subsidies, government soft loans, reduced rates for utility bills and rent of industrial premises;
Administrative - a simplified procedure for registering enterprises, a simplified procedure for the entry and exit of foreign citizens, the unhindered export of legally received profits by foreign citizens abroad.
By functions special economic zones are divided into:
. to free trade zones- territories removed from the national customs territory; inside, operations are carried out for the storage of goods and their pre-sale preparation (packaging, labeling, quality control, etc.);
. industrial - production zones- parts of the national customs territory within which the production of specific industrial products is established; at the same time, various benefits are provided to investors;
. techno-introduction zones- territories removed from the national customs territory, within which research, design, design bureaus and organizations are located (examples of TV3: technology parks, technopolises);
. tourist and recreational zones- territories where tourism and recreational activities are carried out - the creation, reconstruction, development of tourism and recreation infrastructure facilities, the development and provision of services in the field of tourism;
. service zones- territories with preferential treatment for firms engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation);
. complex zones- diversified, formed both in a limited area and within the boundaries of regions and other territorial entities; they create conditions for attracting large capital with the obligatory development of the necessary infrastructure.
Technological innovation zones contribute to the acceleration of scientific and technological progress based on the intensification of foreign economic cooperation, the introduction of the results of domestic science, as well as the development of high technologies, new types of finished products and the expansion of exports.
Technopolis- one of the forms of a special economic zone,. designed to intensify the innovation process with the help of regional centers for the development and industrial development of high-tech products based on the integration of highly developed production, science and education. The multidisciplinary activity of technopolises is based on the formation and implementation of fundamental and applied research projects with the participation of the state with their subsequent industrial utilization ( using the scientific and industrial park).
The idea of technopolises arose in Japan in the early 1980s, where they became widespread. The intensive development of technopolises is associated with modern stage scientific and technological revolution, when automation and electronization of production is carried out, new materials and technologies are introduced. The name "technopolis" is also used as a synonym for a science city, the line between them is very thin: the first ones are purposefully created at scientific and industrial centers, the second ones have a more independent meaning, although they gravitate towards the largest cities; the former are engaged in narrower technical and technological developments, the latter have a broad specialization, including fundamental research.
Technopolis is a large area of economic activity, consisting of universities, research centers, technology parks, industrial and other enterprises that carry out their practical activities based on the results of scientific and technological research, maintain close ties with similar structures at the national and international levels, are an integral part of the system of international division of labor and have an environment purposefully formed for scientists, specialists, highly skilled labor. In Japan and France, the technopolis model extends to the entire territory of the city.
Technopolises enjoy a variety of benefits and ensure the development and implementation of modern technology with the help of national and foreign enterprises and organizations. Technopolis is a city in which a "critical mass" of education and culture, science and technology, science-intensive business and venture capital generates a "chain reaction" of scientific and business activity of an international, global scale. In Russia, science cities and Akademgorodoks can serve as the basis for the formation of technopolises in the future.
Along with the actual free economic zones in world practice, there are offshore zones. They constitute a special class among OE3. Their main difference is that the enterprises registered in them do not have the right to carry out any production activities. The main feature of offshore jurisdiction is the preferential nature of taxation.
Reducing the tax burden through preferential tax jurisdictions is a factor that allows the most efficient implementation of national economic activity. The use of such a legal tool allows the state to attract investment and encourage international cooperation, diverting a minimum of resources to regulation and intervention in the economy.
There are four types of special economic zones in Russia: technology-innovative, industrial-production, port, and tourist-recreational. In addition, since 1991, OZ3 has been operating in the Kaliningrad Region (SZ3 "Yantar", OZ3 in the Kaliningrad Region, the conditions for which are currently stipulated in a separate Federal Law of January 10, 2006 NQ 16-F3 "On the Special Economic Zone in Kaliningrad region and amendments to some legislative acts Russian Federation".
F3 of July 22, 2005 NQ 116-F3 "On Special Economic Zones in the Russian Federation" stipulates several conditions for the creation of an OZ3 on the territory of the Russian Federation.
Only four types of OE3 can be created on the territory of the state: technical innovation (with an area of no more than 3 km2); industrial production (with an area of not more than 20 km2); tourist - recreational; port.
No SEZ, except for zones of a tourist-recreational type, can be located on the territory of several municipalities or include the entire territory of an administrative entity.
On the territory of the SEZ is not allowed: mining and processing of minerals; production and processing of excisable goods, except for cars and motorcycles; OE3, except for OE3 of the tourist-recreational type, can only be created on state-owned land plots; the decision to create OE3 is made by the Government of the Russian Federation based on the results of the competition. In addition, Federal Law No. 16-F3 of January 10, 2006, provides for special conditions for the functioning of the OE3 for the Kaliningrad Region (extension of the OZ3 regime to the entire region, significant tax and customs benefits).
To manage OE3, JSC "Special Economic Zones" (JSC "OE3") was established - a management company that manages 16 existing and newly created special economic zones in Russia. Of the 16 operating zones, they specialize in the development of industrial production, 4 ~ in technological innovations, 8 - in the development of the tourist and recreational business, 2 - in the development of port, logistics and transport hubs.
JSC SEZ was established in 2006, its sole shareholder is the state. 223 investors from 18 countries came to Russian special economic zones from 2006 to 2010, and this process is gaining momentum Among them are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool and others.
JSC "0EZ" attracts investors "from among the largest international and Russian corporations or independent specialized companies of medium size and works with them, accumulating the best world experience in the development and management of special economic zones.
The goals of creation from the point of view of the state: attracting foreign direct investment, advanced technologies, at least to a limited part of the country's territory; creation of new jobs for highly qualified personnel; development of the export base; import substitution; approbation of new methods of management and organization of work.
The goals of creation from the point of view of investors: the development of new markets; bringing production closer to the consumer; minimization of costs associated with the absence of export and import customs duties; access to infrastructure; use of cheaper labor force; an attempt to reduce the influence of bureaucracy; territory development.
In the future, thanks to domestic and foreign investments, 033 should become the main incentive for the development of science-intensive industries, the introduction of advanced technologies and the production of competitive goods.
On December 22, 2005, by a decree of the Government of the Russian Federation, six special economic zones were organized in Russia: four technical and implementation (innovative) in the cities: Dubna, Moscow (Zelenograd, TV3 "Zelenograd", Skolkovo), St. Petersburg (the village of Strelna, zone "Neudorf "), Tomsk and two industrial and production zones in the cities: Yelabuga (SEZ "Alabuga"), Lipetsk (SEZ "Lipetsk").
On February 3, 2007, by decrees of the Government of the Russian Federation, seven special economic zones of the tourist and recreational type were created in Russia:,
In the Republic of Altai (Decree of the Government of the Russian Federation No. 67);
In the Republic of Buryatia (Decree of the Government of the Russian Federation No. 68);
In the Altai Territory (Decree of the Government of the Russian Federation No. 69);
In the Krasnodar Territory (Decree of the Government of the Russian Federation No. 70);
In the Stavropol Territory (Decree of the Government of the Russian Federation No. 71);
In the Irkutsk region (Decree of the Government of the Russian Federation No. 72);
In the Kaliningrad region (Decree of the Government of the Russian Federation No. 73).
At the end of 2009, a total of 207 residents were registered in the SEZ. In addition, a special economic zone operates throughout the territory of the Kaliningrad region, created on April 1, 2006 in accordance with Federal Law No. 16-F3 of January 10, 2006, which has several features: the application of the free customs zone regime for most goods, distribution of the SEZ throughout the region, etc. As of May 6, 2008, this 033 attracted 56 officially registered residents with a total investment of 31.3 billion rubles.
In the city of Magadan, there is a trade and production zone created in accordance with the Federal Law of 31.65.1999 NQ 104-F3 "On the Special Economic Zone in the Magadan Region". With the help of the legal regime of the zone, it is supposed to solve the main tasks in the economy and the social sphere areas: development of productive forces, saturation of the consumer market with all kinds of goods, improving the standard of living of the population From January 1, 2006 to December 31, 2014, participants in the zone, when they carry out economic activities on the territory of the zone and within the Magadan region, are exempt from paying income tax invested in the development of production and the social sphere.
On December 30, 2009, Decree of the Government of the Russian Federation NQ 1163 "On the Creation of a Port Special Economic Zone in the Ulyanovsk Region" was signed. According to the specialists of the regional investment department, the fundamental difference between the Ulyanovsk port zone and others is that it is based on a property complex that is practically ready for the creation of a free economic zone. The port zone will be created on the basis of the Ulyanovsk Vostochny International Airport, built in the 1980s. The airport has a unique runway capable of receiving any type of aircraft.
By Decree of the Government of the Russian Federation of December 31, 2009 N 1185, a port special economic zone was created on the territory of the Khabarovsk Territory, and a tourist and recreational special economic zone was created on the territory of Russky Island in Primorsky Krai (Decree of the Government of the Russian Federation of March 31, 2010 NQ 201).
There is also a project to create a SEZ in the Krasnoyarsk Territory. The main problem of organizing special economic zones on the territory of the Russian Federation is the lack of theoretical scientifically developed foundations. The creation of special economic zones is an effective direction for the development of the economy of individual territories and regions, usually focused on solving specific priority economic tasks, implementing strategic programs and projects. Special economic zones should become a new vector for the development of the Russian economy, but one should not forget that given the existing scale of distribution of free zones in the world economy, tax incentives are far from the main incentive for the inflow of foreign capital into Russian special zones. Political stability, investment guarantees, the quality of infrastructure, and the simplification of administrative procedures can have a great influence in this regard.
application of the free customs zone regime
The free customs zone regime on the territory of the Russian Federation is applied on the territory of special economic zones. The Law defines SEZs as a part of the territory of the Russian Federation, determined by the Government of the Russian Federation, where a special regime for conducting entrepreneurial activities is in force.
Thus, in the definition of the SEZ in the Russian Federation, contained, the following characteristic features are distinguished. A.N. Kozyrin. -M.: OJSC "Publishing House "Gorodets", 2006.:
1. The SEZ is part of the territory of the Russian Federation - state and customs territory. The last clarification is of particular importance, since it introduces certainty into the question of whether the customs sovereignty of the Russian Federation extends to the SEZ, and whether Russian customs legislation is in force on the territory of the SEZ.
2. The boundaries of the SEZ are determined by the Government of the Russian Federation. In accordance with Art. 6 of the commented Law, the Government of the Russian Federation is vested with the right to create a SEZ in the territories of a subject of the Federation or municipality. Corresponding decisions are formalized by decrees of the Government of the Russian Federation on the formation of a SEZ (for example, Decree of the Government of the Russian Federation of December 21, 2005 N 784 "On the establishment of a special economic zone of industrial production type in the territory of the Yelabuga region of the Republic of Tatarstan" SZ RF. 2005. N 52 (p. 3) Article 5748.).
3. The territory of the SEZ differs from the rest of the territory of the Russian Federation in that it has a special regime for the implementation of entrepreneurial activities.
The definition of entrepreneurial activity is contained in paragraph 3 of Art. 2 Civil Code RF. It recognizes entrepreneurial activity as an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law (see Federal Law of August 8, 2001 No. No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" SZ RF, 2001. No. 33 (Part I), Art. 3431.).
The procedure for creating a special economic zone is determined by the Regulations on holding a tender for the selection of applications for the creation of a special economic zone, approved by Decree of the Government of the Russian Federation of September 13, 2005 No. 563, and includes 5 main stages (Fig. 1) Grigoryan, E.M. Problems of Russia's entry into the world economy. / E.M. Grigoryan // Economic Bulletin of the Rostov State University. - 2007. - T. 5. - No. 2. - Ch. 3...
The special regime of entrepreneurial activity in the territory of the SEZ is manifested primarily in the provision of various benefits to the residents of the SEZ when they carry out entrepreneurial activities:
customs (foreign trade);
tax;
financial (various forms of subsidies that can be provided in the form of rent reductions for the use of land plots and industrial premises, preferential loans, etc.);
· administrative (simplified procedures for registration of organizations, simplified regime of entry and exit of foreign citizens, etc.).
Rice. one.
The peculiarity of the legal regime of entrepreneurial activity is also manifested in the special guarantees that the legislator provides to residents of the SEZ. In accordance with Art. 38 of the SEZ Law, SEZ residents are provided with a guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees, which means that acts of the legislation of the Russian Federation on taxes and fees, laws of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of local governments on taxes and fees that worsen the situation of taxpayers - residents of the SEZ, with the exception of acts of the legislation of the Russian Federation on taxes and fees relating to the taxation of excisable goods, are not applied to residents of the SEZ during the term of the agreement on the conduct of industrial production or technical innovation activities.
In world practice, there are two alternative methods for creating SEZs - "from above" and "from below". In the first case, free zones are created in accordance with the state program and mainly with budgetary funds, are managed by a departmental structure and provide for a permit procedure for private investment (China, partly South Korea).
In the second case (it is now much more widespread in the world), the free zone is managed by a legal entity in the form of a development company (private or mixed ownership), which builds relations with investors on a civil law contractual basis, with a declarative (notifying) investment procedure.
In the Russian Law on SEZs, the first approach is chosen - the creation of exclusively state SEZs on state (municipal) land and mainly on budgetary funds. At the same time, the possibility of implementing investment projects by the “bottom-up” method (mainly through private investment) is deliberately rejected.
For the first time in our country, special economic zones appeared in the late 80s of the last century in connection with the development of the so-called unified state concept of free zones. According to this concept, special economic zones were considered as an element of the state foreign economic policy and a way to stimulate interstate relations between the USSR and foreign partners. In form, they were supposed to be joint venture zones of Gasumyanov, A.V. Legal nature of agreements on doing business in special economic zones of the Russian Federation: Preprint. - St. Petersburg: Publishing house of St. Petersburg State University of Economics, 2008 ..
However, the union program for the creation and development of special economic zones was not fully implemented for a number of different reasons, among which one can single out the incompatibility of the presented concept of special economic zones with the existing national economic mechanism, the unresolved technological problems of the functioning of special economic zones, as well as the passive attitude potential investors, both foreign - due to the limited opportunities presented, and national - due to the lack of effective incentives for establishing enterprises in these areas and the lack of opportunities to implement effective investment projects Ushakov, D.L. Offshore zones in the practice of Russian taxpayers. M .: Lawyer, 2002. S. 83 ..
The second stage in the formation of special economic zones in Russia was marked by the emergence of a typology of special economic zones (“free enterprise zones” (for example, Leningrad, Vyborg) and “free economic zones” (for example, Altai Territory, Zelenograd (Moscow) ), which, in essence, did not have clear criteria, as a result of which the differences in the created special economic zones were not associated with the type of special economic zones. Distinctive features special economic zones at the second stage of formation of their legal regulation were the following: 1) the goals of creating special economic zones overcame the exclusive export orientation; 2) providing benefits to a wide range of enterprises, and not just joint ones; 3) the status of special economic zones is given to entire administrative-territorial entities; 4) special economic zones are already losing their pronounced industry specialization, becoming only territories with a more preferential level of taxation.
The third stage is characterized by a reduction in the territory of special economic zones and the creation of a legislative framework corresponding to the civil, tax and customs legislation in force at that time. The course towards the elimination of giant special economic zones through their liquidation or transformation was reflected in the Law of the Russian Federation of May 21, 1993 No. 5003-1 “On the customs tariff” of the Gazette of the SND and the Armed Forces of the Russian Federation. 1993. No. 23. Art. 821. and Decree of the President of the Russian Federation of September 27, 1993 No. 1466 “On improving work with foreign investments” Collection of acts of the President and the Government of the Russian Federation. 1993. No. 40. Art. 3740 (lost force due to the publication of Presidential Decree No. 1088 of August 29, 2001). New or transformed special economic zones of that period acquire a foreign economic orientation National offshore zones and centers in the Russian Federation // offshorecenter.ru.
The fundamental basis of the modern legal regulation of special economic zones was laid by Federal Law No. 116-FZ of July 22, 2005 “On Special Economic Zones in the Russian Federation” of the RF SZ. 2005. No. 30 (part 2). Art. 3127 (hereinafter - the Federal Law on special economic zones). , which included the latest provisions of international practice in this area and the theoretical developments of domestic experts. The law defines the legal regime of SEZs on the territory of the Russian Federation, the procedure for their creation, operation and termination, as well as the specifics of doing business in these zones, designed to promote the diversification of the Russian economy through the development, first of all, of science-intensive, high-tech industries.
In accordance with Art. 4 of the Law on SEZ, special economic zones of the following types can be created on the territory of the Russian Federation:
1) industrial and production special economic zones;
2) technical and innovative special economic zones;
3) tourist and recreational special economic zones;
4) port special economic zones.
Industrial-production special economic zones are created in areas of the territory that have a common border and whose area is not more than twenty square kilometers. Technological and innovative special economic zones are created on no more than two plots of territory, total area which is no more than three square kilometers.
Tourist and recreational special economic zones and port special economic zones are created in one or more sections of the territory determined by the Government of the Russian Federation.
Port special economic zones are created on the territories of seaports and river ports open for international traffic and the entry of foreign ships, on the territories of airports open for the reception and departure of aircraft carrying out international air transportation, as well as on territories intended for construction in accordance with the established procedure, reconstruction and operation seaport, river port, airport. Port special economic zones cannot include property complexes intended for boarding passengers. An example of the classification of SEZs in Russia by the nature of their activities is shown in Figure 2 Grigoryan, E.M. Entrepreneurial potential of the SEZ as a factor in the intensive development of the national economy / E.M. Grigoryan // Economic Bulletin of the Rostov State University. - 2008. - V. 6. - No. 2. - Part 2 ..
Rice. 2.
Industrial and production zones -- zones of the second generation. They arose as a result of the evolution of trade zones, when not only goods, but also capital began to be imported into the territory allotted for them, in the zones they began to engage not only in trade, but also in production. These zones are divided into import- and export-oriented - according to the place of sale of the main part of the products.
Import-production zones are focused on the domestic market of the host country (an example is the Brazilian zone Manaus). There are very few such areas. Most of the zones have an export orientation, which only at a later stage of their development begins to be combined with work for the domestic market.
Export-production zones are areas of increased export activity, which in other conditions, outside the zone, would be excluded. The modern model of such zones originates from the zonal structure established in 1959 at Shannon Airport in Ireland. Subsequently, they became widespread in developing countries.
In practice, the formation of free zones is carried out on the basis of two different conceptual approaches. The territorial approach considers a zone as a territory on which an economic preferential regime operates. The main advantage of the territorial principle of organizing zones is the possibility of creating a high-quality infrastructure and an effective self-government body here. The functional (regime) approach implies a special preferential treatment for a certain type of entrepreneurial activity. At the same time, the status of the subject of the zone with all the benefits provided is received by enterprises that do not belong to certain territory but to one industry or another. In contrast to the territorial regime principle of organizing a zone, it ensures its close ties with the national economy, enables foreign companies to choose the best area for their activities and opens access to certain types of economic activity for all subjects, regardless of the location of the zone.
At the extreme poles of the territorial and regime approaches to the organization of zones, there are two more principles, and, consequently, two types of zonal structures. On the one hand, these are vast areas with the status of export production zones, on the other, separate industrial enterprises operating in the export-production zone mode. The best-known example of the former is China's special economic zones (which were market enclaves in the early stages of a planned economy, which then began to increasingly transform into a market economy). The majority of offshore companies in the Caribbean and Brazil operate under the second type of zone regime. but most widespread received export-production zones in the form of small territorial entities, where these differences between the two approaches are largely leveled.
Techno-innovative zones can be classified as third generation zones. They arise around large scientific centers as areas with a special infrastructure that ensures the process of accelerated development of new production technologies and their transfer to the national economy. For the successful formation and development of such zones, the following conditions are necessary: the presence in the region of a prestigious university or other scientific center with a strong research base; the presence of a science park with a high concentration of high-tech enterprises; access to sources of venture (national and foreign) capital oriented towards increased investment risks; favorable geographical and climatic conditions for work and leisure.
The combination of all these conditions is rare, and therefore each zone of this type is unique in its own way (science parks in the USA, technopolises in Japan).
In accordance with Art. 4 of the Law on SEZ, special economic zones are created in order to develop the manufacturing sectors of the economy, high-tech industries, the production of new types of products, transport infrastructure, as well as tourism and the sanatorium-resort sector.
In modern conditions, the most popular are the following targets of the VS, which are implemented in the relevant tasks (Table 1) Chernyavskaya, Yu.A. Special Economic Zones: Reality and Prospects Yu.A. Chernyavskaya // "Black holes" in the Russian legislation. - 2007. - No. 2. - S. 398-401 ..
Table 1. Goals and objectives of the application of the free customs zone regime
|
Economic tasks |
Social tasks |
Scientific and technical tasks |
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Wider, in comparison with the main territory of the country, attraction of foreign and national capital due to special preferential economic mechanisms, a stable legislative framework and simplification of organizational procedures; Local liquidation of monopoly foreign trade through providing access to organizations and enterprises of the SEZ to certain areas of foreign trade; Ensuring a relatively intensive additional growth of foreign exchange earnings in the budget of the country and regions. |
Acceleration of the development of backward regions due to the concentration within the zones of limited national resources; Increasing employment of the population by creating new jobs in order to minimize unemployment; Creation of a layer of highly qualified managers to ensure the effective use of international practice in the field of finance; Satisfying the demand for high-quality goods and saturating the domestic market with necessary goods. |
Attraction of advanced foreign and domestic technologies; Acceleration of innovation and implementation processes; Attracting foreign specialists and scientists; Modernization of equipment and existing infrastructure in order to increase production efficiency. |
At the same time, the effective implementation of the SEZ development strategy is possible, in our opinion, only within the framework of a promising marketing direction that ensures an increase in the competitiveness of the local socio-economic system - territory marketing or regional marketing.
The creation and operation of the SEZ are aimed at providing favorable conditions for the development of the economic and scientific potential of the country, attracting investment in its economy. The SEZ will guarantee additional attraction of both foreign and domestic investments, primarily in the manufacturing sectors of industry; development of high-tech industries and services, assistance in the transfer of the Russian economy to an innovative development path; creation of new highly qualified jobs. The functioning of the SEZ should stimulate the development of Russian regions, assist in solving problems of equalizing the level of their economic development.
SEZs are designed to promote positive structural transformations in the Russian economy, to ensure the transition from the predominance of extractive industries in favor of processing industries. They should provide an effective form of integration of science and production, be a platform for the deployment of innovative activities and the creation of venture (risk) firms specializing in the development of new technologies.
The legislator specifically highlights the goal of developing transport infrastructure. For such a huge country as Russia, the transport system plays a special role in ensuring the normal functioning of the entire national economy.
Federal Law No. 76-FZ of June 3, 2006 "On Amendments to the Federal Law "On Special Economic Zones in the Russian Federation" SZ RF. 2006. N 23. Art. 2383. to create a SEZ, tourism and the sanatorium-resort sphere were included.
The legal regime of entrepreneurship in special economic zones is a special procedure for the legal regulation of entrepreneurial activity in the territory of special economic zones, expressed in a combination of various legal means and creating the desired social condition and a specific degree of favorableness for satisfying the interests of subjects of law operating in the territory of special economic zones. The legal regime embodies the basic requirements of the economy. In particular, in order to attract foreign capital and enhance international trade in special economic zones, a special mechanism has been developed, enshrined at the legislative level and tested in practice, which is the basis of the legal regime of entrepreneurship in special economic zones and is expressed in the provision of certain economic entities with various preferences and appropriate guarantees. : customs, tax, financial, administrative, etc. These preferences, being, in fact, stimulating means of influencing social relations in special economic zones, play a paramount role, while restrictions contribute to the most complete, legal and fair implementation of the will of the legislator.
It should be said that the decision to create or terminate the existence of a SEZ can only be taken by the Government of the Russian Federation and is formalized in the form of a resolution. Other authorities do not have such powers. In this regard, we will acquaint readers with the Determination of the Supreme Court of the Russian Federation of July 18, 2007 N 86-Г07-15, in which, with reference to the Law on SEZ, it is stated that the legislative assembly of a constituent entity of the Russian Federation is not entitled to exercise its own legal regulation in the field of establishing territories with a special preferential regime economic, industrial, investment activities. A similar decision was made in the Ruling of the Supreme Court of the Russian Federation of January 24, 2007 N 16-G06-25 in relation to the Law on the economic zone, adopted by the regional Duma of the constituent entity of the Russian Federation, which, in violation of federal law, provided for the provision of benefits in the form of the opportunity to completely not pay income tax. The arbitrators note that although economic development zones and free economic zones are identical to SEZs, these territories do not have the legal status of SEZs. Accordingly, the benefits declared in such territories, including in relation to taxation, are illegal.
Moreover, according to Art. 40 of the SEZ Law, the existence of free customs zones created before the date of entry into force of this Law (08.25.2005) is terminated, with the exception of special economic zones in the Kaliningrad and Magadan regions, where relations are regulated by Law N 16-FZ and Law N 104-FZ according to which the Kaliningrad SEZ is valid for 25 years, and the Magadan SEZ is valid until December 31, 2014.
At present, by decision of the Government of the Russian Federation, in addition to zones in the Kaliningrad and Magadan regions, the following have been created on the territory of the Russian Federation:
Two zones of industrial production type on the territory of the Gryazinsky district of the Lipetsk region, the Yelabuga district of the Republic of Tatarstan;
Four technology-innovative zones on the territory of Tomsk, Dubna, Moscow Region, St. Petersburg, Moscow;
Seven zones of tourist and recreational type on the territory of the Maiminsky and Chemalsky districts of the Republic of Altai, the Pribaikalsky district of the Republic of Buryatia, the Altai district of the Altai Territory, the Krasnodar Territory, the Stavropol Territory, the Irkutsk District Municipality of the Irkutsk Region, the Zelenogradsky District of the Kaliningrad Region.
Keywords:special, free, economic, zones, SEZ, SEZ, essence of SEZ, types of SEZ
Free, special or special economic zone(abbreviated SEZ or SEZ) - a limited area with a special legal status in relation to the rest of the territory and preferential economic conditions for national and / or foreign entrepreneurs. The main purpose of creating such zones is to solve the strategic problems of the development of the state as a whole or a separate territory: foreign trade, general economic, social, regional, scientific and technical problems.
The goals of creation from the point of view of the state:
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;
import substitution;
approbation of new methods of management and organization of work.
The goals of creation from the point of view of investors:
development of new sales markets;
bringing production closer to the consumer;
minimization of costs associated with the absence of export and import customs duties;
access to infrastructure;
use of cheaper labor force;
reduction of administrative barriers;
territory development.
SEZs can be classified according to the functions they perform, the degree of integration into the economy, and the systems of benefits provided.
By function
Free trade Area (FTA) - the territory withdrawn from the national customs territory. Inside, operations are carried out for the warehousing of goods and their pre-sale preparation (packaging, labeling, quality control, etc.).
Industrial production zone(PPZ) - a part of the national customs territory within which the production of specific industrial products is established; at the same time, various benefits are provided to investors.
Techno-innovative zone (TVZ) - the territory withdrawn from the national customs territory, within which research, design, design bureaus and organizations are located. TVZ examples: technoparks, technopolises.
Tourist and recreational zone (TRZ) - the territory on which tourist and recreational activities are carried out - the creation, reconstruction, development of infrastructure facilities for tourism and recreation, the development and provision of services in the field of tourism.
Service area— a territory with a preferential regime for firms engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation)
Complex zones. They are zones with a preferential regime of economic activity on the territory of a separate administrative region. These are free enterprise zones in Western Europe, Canada, formed in depressed areas, special economic zones in China, special regime territories in Argentina, Brazil.
By degree of integration into the economy
zones, integrated into the national economy, focused on the development of relations with sectors of the national economy that are not included in the zone, and helping to solve the problems of export production, increase the technological level of production, improve product quality, and meet domestic needs.
Enclave (export-oriented) zones where production is focused on exports and replenishment of foreign exchange earnings, and the connection with the domestic economy is minimal.
By benefit systems
tax: tax "holidays" - partial or complete exemption of investors from paying taxes on property and property, VAT, etc. , property and transport taxes, income tax is reduced by 4% (up to 16%).
Customs (import)- partial or full exemption from import duties on semi-finished products, raw materials, etc., imported for use within the zone;
Customs (export)- partial or full exemption from export duties on products manufactured within the zone.
Financial— investment subsidies, government soft loans, reduced rates for utility bills and rental of industrial premises.
Administrative - simplified procedure for registering enterprises, a simplified procedure for the entry and exit of foreign citizens, the unimpeded export of legally received profits by foreign citizens abroad.
Special Economic Zones- these are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors to priorityFor Russia industries.
In Russia, the systemic development of special economic zones began in 2005, from the moment the Federal Law on SEZ was adopted on July 22, 2005
The purpose of creating special economic zones— development of high-tech sectors of the economy, import-substituting industries, tourism and the sanatorium and resort sector, development and production of new types of products, expansion of the transport and logistics system.
On the territory of the SEZ operates special regime for doing business:
- investors receive the infrastructure created at the expense of the state budget for business development, which allows to reduce the costs of creating new production;
- thanks to the free customs zone regime, residents receive significant customs benefits;
- a number of tax preferences are provided;
- the one-stop-shop administration system simplifies interaction with state regulatory authorities.
There are four types of special economic zones in Russia:
- Industrial production zones or industrial SEZs.
- Techno-innovative zones or innovative SEZs.
- Port areas.
- Tourist and recreational zones or tourist SEZs.
In addition, since 1991, a SEZ has been operating in the Kaliningrad region (SEZ "Yantar, SEZ in the Kaliningrad region), the conditions for the functioning of which are currently stipulated in a separate Federal Law No. 16-FZ of 10.01.2006
Industrial SEZs
Vast territories located in major industrial regions of the country. Proximity to the resource base for production, access to ready-made infrastructure and main transport arteries are just the main characteristics of industrial (industrial-production) zones that determine their advantages. Placement of production in the territory of industrial zones makes it possible to increase the competitiveness of products on the Russian market by reducing costs.
Industrial zones are located on the territory of the Yelabuga region of the Republic of Tatarstan (SEZ "Alabuga") and the Gryazinsky region of the Lipetsk region (SEZ Lipetsk). On August 12, 2010, a decree of the Government of the Russian Federation was signed on the creation of a special economic zone of an industrial production type in the Samara region, the territory of which is directly adjacent to Togliatti.
Among the priority areas of activity of industrial zones are production:
Automobiles and auto components;
Building materials;
Chemical and petrochemical products;
Household appliances and commercial equipment.
Innovative SEZs
The location of innovative (technology-innovative) SEZs in the largest scientific and educational centers with rich scientific traditions and recognized research schools opens up great opportunities for the development of innovative business, the production of high-tech products and their introduction to Russian and international markets.
A package of customs benefits and tax preferences, access to professional human resources, along with a growing demand for new technologies and the modernization of various sectors of the Russian economy, make innovative SEZs attractive for venture capital funds, as well as developers and manufacturers of high-tech products.
Four innovation zones are located on the territory Tomsk, St. Petersburg, Moscow and Dubna(Moscow region).
Priority areas for the development of innovation zones are:
Nano- and biotechnologies;
medical technologies;
Electronics and means of communication;
Information Technology;
Precise and analytical instrumentation;
Nuclear physics.
Tourist SEZs
Located in the most picturesque and tourist-demanded regions of Russia, tourist (tourist and recreational) SEZs offer favorable conditions for organizing tourism, sports, recreational and other types of business.
Seven tourist zones are located on the territory of the Irkutsk Region, Altai Territory, the Republic of Altai, the Republic of Buryatia, the Kaliningrad Region, the Stavropol Territory, Primorsky Territory. Another six newly created SEZs are located in the North Caucasian Federal District.
Port SEZs
Port and logistics special economic zones are located in close proximity to the main global transit corridors. Their position allows them to gain 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 based on 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 re-equipment of aircraft.
The main direction of development of the port and logistics zone in the Khabarovsk Territory is the formation of a modern multi-profile port, ship repair center, which relies on a convenient geographical location and an existing infrastructure base.
On October 2, 2010, Prime Minister of Russia Vladimir Putin signed Decree No. 800 of the Government of the Russian Federation on the establishment of SEPZ "Murmansk". On October 26, the decision came into force. On the territory of the SEZ "Murmansk" it is possible to build a container terminal, modernize existing and build new port facilities for the reception, transshipment and loading of bulk and liquid cargo. In addition, it is possible to assemble drilling rigs, 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 the invariability of tax benefits throughout the entire period of existence of the special economic zone.
Russian President Vladimir Putin. All operating SEZs are transferred to the regions.
The reason for this decision was the report head of the control department of the Kremlin Konstantin Chuichenko, according to which 186 billion rubles have been spent on 33 special economic zones since 2006. At the same time, tax and customs payments from the zones themselves amounted to only 40 billion rubles. In addition, instead of the planned 25 thousand jobs, 18 thousand jobs were created by 2016, while the creation of one job in the SEZ cost the budget 10 million rubles.
What is a special economic zone?
A special economic zone (SEZ) is a territory that has a special legal status in relation to the rest of the territory and preferential economic conditions for entrepreneurs. SEZs began to be created in Russia in 2005-2006 with the aim of:
— attracting foreign direct investment;
— creation of new jobs for highly qualified personnel;
— development of the export base;
– minimization of costs due to the absence of export and import customs duties;
- bringing production closer to the consumer;
- use of cheaper labor force;
- development of the territory.
According to federal law"On Special Economic Zones" investors are presented with a system of benefits and preferences, namely:
— a special administrative regime (minimization of bureaucratic barriers, the principle of "one window");
— ready infrastructure for business development;
— redemption of land plots at a reduced cost, preferential rent of offices;
— a special tax regime (a set of tax benefits);
– special customs regime (free customs zone procedure);
— the possibility of applying accelerated depreciation (most of the cost of a depreciable asset is written off as expenses in the first years of its operation);
— legal guarantees for the protection of investors' rights (invariance of legislation).
What special economic zones already exist in Russia?
As of January 1, 2016, there were 33 special economic zones in 30 regions. According to the Ministry of Economy, from 2006 to 2015, more than 400 investors came to them, of which about 80 came from 29 foreign countries.
Depending on their functions, the degree of integration into the economy and the benefits provided, SEZs are divided into:
Logistics SEZs are territories located in close proximity to the main transport routes. Created to provide logistics services.
SEZ PT "Ulyanovsk", Ulyanovsk region.
SEZ PT "Sovetskaya Gavan", Khabarovsk Territory.
Industrial SEZs are territories where the production of specific industrial products is established, investors are provided with various benefits.
IP SEZ "Lipetsk", Lipetsk region.
IP SEZ "Alabuga", Republic of Tatarstan.
IP SEZ "Moglino", Pskov region.
SEZ IPT "Togliatti", Samara region.
IP SEZ "Lyudinovo", Kaluga region.
IP SEZ "Titanium Valley", Sverdlovsk region.
Technological SEZs are territories where research, design, design bureaus and organizations are located - technology parks, technopolises.
SEZ TVT "Zelenograd", Moscow.
SEZ TVT "Dubna", Moscow region.
SEZ TVT "St. Petersburg", St. Petersburg.
SEZ TVT "Tomsk", Tomsk.
Tourist SEZs are territories where tourism and recreation infrastructure facilities are being developed, services in the field of tourism are being provided.
SEZ TRT "Valley of Altai", Republic of Altai.
SEZ TRT "Baikal harbor", Republic of Buryatia.
SEZ TRT "Turquoise Katun", Altai Territory.
SEZ TRT "Gate of Baikal", Irkutsk region
