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Free economic zones in Russia - list, types and purposes of SEZs. Free economic zones of Russia: the main platform for attracting investments! Ready-made examples of economic zones

To improve the investment climate in the country, to attract foreign investors and develop the state’s economy as a whole, a successful model for the development of regions that are contained in special economic zones is used in world practice. They are created in different regions for certain industries, they look different in the coverage of territories, etc.

What is the essence of free economic zones?

Free economic zones are created with only one main purpose to attract investment. Both domestic and foreign companies can act as investors. Thanks to attracted investments, scientific, technological, industrial and production facilities are built, which are necessary for the development of the country's economy.
That is, free economic zones are necessary for the development of regions.

Such zones can be artificially created or have a natural landscape. Artificially created, when the state allocates land on which investors can develop their activities and build factories and other industry infrastructure for the company. In such zones, the state initially assumes the obligation to develop the territories to create the attractiveness of the free zone.

Free economic zones in the natural landscape are presented mainly in the tourist and recreational direction. And entire regions or natural objects act as zones. For example, these include the Crimean Peninsula, “Altai Valley”, “Gateway of Baikal”.

To give a definition, a free economic zone is a territory that has a special legal status that guarantees preferential tax conditions for doing business for both Russian and foreign companies.

What is the difference between the free zone and other regions?

Free zones receive maximum taxation privileges, for example, both a reduction in tax rates and complete tax exemption for a certain period.
Customs benefits can be expressed in the form of exemption from duties or a reduction in customs tariffs for the import of imported materials and components necessary in production, as well as export of products.
Preferential utilities for electricity, water, and rental of office space.
Simplification of registration and documentation procedures.

How can you become a resident of a special economic zone?

In order to become a full-fledged resident investor of the free zone. You must meet certain criteria:

So that business activities correspond to certain directions. In particular, in Russia, in order to get into its economic free zone, it is necessary to carry out activities in the following areas:

— tourist and recreational;
— industrial production;
— transport logistics, in particular port logistics
- scientific and technological.

The business plan is also checked by the state, namely how much investment will be made according to it, how many jobs will be created, etc. For example, to become a resident in a free economic zone like Crimea, it is necessary to invest 150 million rubles in business. , for medium and small businesses the amount of investment is more than 2 times less, and also for the number of employees to be more than 10 people.

What are the tax benefits in special zones?

The free zone and preferential tax conditions are attractive. What privileges does the state give? Let's look at the example of a free zone like Crimea.

For another FEZ, like “Alabuga”, there are benefits in relation to property, transport, land taxes, the rate for them is 0% for 10 years.
Income tax is charged at rates for 5 years at a rate of 2%, the next 5 years at 7%, the remaining years until 2055 at a rate of 15.5%.
There is an accelerated depreciation mode with an increasing coefficient of 2%.
Also, with regard to customs duties, duties on the import and export of finished products, raw materials, and supplies have been abolished.

Depending on the location and the amount of investment in the economic zone, different tax preferences will apply.

Where are the free zones in Russia?

29 free economic zones have been created in Russia. Some of them attracted quite a lot of investment, while others did not live up to the government’s expectations.
SEZs are conditionally divided into 4 types. The division occurs according to industry: industrial cluster, technological, logistics, tourism. Regions developing industrial and technological sectors are recognized among the leaders. In third place is the logistics industry and the least investment in tourism SEZs.
Which regions have been awarded the title of SEZ?

1. The industrial zone includes 6 SEZs:

— “Alabuga”, located in the Republic of Tatarstan in the Yelabuga region.
— “Moglino” Pskov region
— “Tolyatti” in the Samara region
— “Lipetsk” in the Lipetsk region
— “Titanium Valley” Sverdlovsk region
— “Lyudinovo” Kaluga region

2. The technology cluster included:
— “Dubna” in the Moscow region
- "Saint Petersburg"
— “Zelenograd” Moscow region
— “Tomsk” in the Tomsk region.

3. Logistics cluster:
— “Ulyanovsk” in Ulyanovsk region
— “Sovetskaya Gavan” Khabarovsk Territory

4. Tourist cluster:
— “Altai Valley” — Altai region
— “Baikal Harbor” Republic of Buryatia
— “Turquoise Katun” Altai Territory
— “Gateway of Baikal” Irkutsk region
- “Arkhyz”, “Veduchi”, “Elbrus Bezengi”, “Mamison”, “Tsori and Armkhi”, “Matlas”, “Lagonaki”, “Caspian coastal sector”, “Balneological resorts” are all located in the North Caucasus.
— “Innopolis” in the Republic of Tatarstan.
- Republic of Crimea

The main representation of these SEZs, with the exception of the tourist zones of the Northern Caucasus and Crimea, is RUSSEZ www.russez.ru

After several years, SEZs do not always perform as expected. For example, the SEZs of the North Caucasus did not justify themselves, because did not attract investors.
Each zone has its own conditions for obtaining resident status, its own tax and preferential preferences.

What is the disadvantage of SEZ?

Basically, the material presented before showed that the SEZ is wonderful. Special zones attract investment and help develop regions and the Russian economy as a whole. But not everything is so rosy.
The threshold for entering such a zone is quite high, and mostly very large companies can afford it. For example, to become a resident in Alabuga, you need to invest 1 million euros in the first year, and up to 10 million euros in subsequent years. Not every entrepreneur can make such investments.

The development of entrepreneurship is more favorable in the regions when a single law applies to all businesses. When taxes are reduced not for selected enterprises, but for the entire business industry. Although the state in this case does not receive additional taxes, it gives the opportunity to develop the region, and then receive normal tax revenues from it.

The well-being of any country directly depends on the level of development of its economy. In the era of globalization and close interaction between representatives of different states in the field of business, the current conditions play a huge role in the choice of territory for it: the tax system, customs duties, administrative participation.

The more comfortable it is to do business, the more attractive the place is for investors. Therefore, over the past 10 years, the organization of special economic zones, distinguished by the maximum number of benefits for their residents, has been actively developing in Russia.

Concept

Special Economic Zone (SEZ) refers to a territory limited by the boundaries of a subject of the Russian Federation, or a city, or other boundaries, which has a special legal status established by law.

In these territories, conditions have been created that make it easier to do business; tax, customs, administrative benefits and financial support are provided. Both citizens of the Russian Federation and foreign businessmen who are ready to invest in the Russian economy can carry out entrepreneurial activities.

The first attempts to create specialized territories in Russia were made in 1994, but this led to inconsistencies with current legislation, and the projects were curtailed. The full development of SEZs in our country began in 2005, the first Federal Law on Special Economic Zones was adopted.

It is important not to confuse this concept with a free trade zone. The latter includes isolated territories where trade is carried out without customs duties. SEZs imply not only trade, but also production, provision of services under special conditions and are not always or not fully exempt from customs duties.

Purposes of creation

The creation of special economic zones is economically justified for the state and beneficial to entrepreneurs and investors. In Russia, each such project must solve the most important strategic tasks. Attracting investment to a specific region contributes to its development. In addition, a bet is made on any industry and service line, the successful operation of which is expected to replenish the budget and expand foreign trade opportunities.

By creating a SEZ, the state decides next tasks:

Provides an influx of private domestic and foreign.
Helps to increase the number of jobs, especially for highly qualified employees, which is necessary to motivate the country's best minds to remain within its borders.
Implements a course of import substitution, makes it possible to restore and create domestic production.

In turn, residents and companies registered in the SEZ can:

Reduce your costs for production and solving administrative issues, thanks to reduced taxes, etc. This gives greater freedom in setting the price of the product, which increases its competitiveness.
Use the infrastructure created by the state; in most cases, at the initial stage, these expenses are financed from the budget.
Have an advantage when choosing qualified specialists.

Classification

The special economic zones existing in the Russian Federation are heterogeneous. The differences are due to the specifics of the region and the purposes of granting this status. Firstly, all SEZs can be divided into two groups: closed and integrated. TO closed These include geographically isolated territories, islands, peninsulas, and in rare cases they are organized within cities. Everything produced in these zones is exported. Integration SEZs have different levels of relationship with the economy of their home country and other countries.

According to what functions must be performed, special economic zones are divided into several types. Different economists offer their own classification options. The Ministry of Economic Development of the Russian Federation distinguishes 4 groups:

Industrial production. Selected types of production are developed on a separate territory. Investors investing in these areas receive incentives and advantages.
Technical and implementation. Designed to accommodate research organizations and design bureaus. This also includes technopolises and technoparks. The main task is the development of innovative projects, scientific progress, development of new technology products and solutions. Creating comfortable conditions is necessary to attract foreign specialists and their achievements.
Tourist and recreational. Parts of the country's territory where it is advisable to develop tourism: there are historically and culturally significant places, active recreation areas, etc.
Port. This group includes free trade zones that are exempt from customs duties. As a rule, these are the territories of seaports and airports. Special conditions are created for businesses related to transportation, packaging, sorting and storage of goods, and quality control.

There are also complex special economic zones; entire regions become them when there is a need to provide benefits to all or almost all entrepreneurs to support this region. An example of this approach is Crimea, where a special status is needed to soften the transition of local businesses to the Russian economy, to adapt to the legislation in force in the Russian Federation.

Privileges

Depending on the specific zone and the tasks assigned in connection with this, residents are provided with an appropriate set of benefits and concessions.

Tax. Investors are exempt from paying certain taxes by a fixed percentage or in full. Tax benefits for VAT, property, and property are possible. Companies registered in an industrial production zone and engaged in relevant activities have the right to partial exemption from taxes on land, property and transport, and a reduction in the percentage of income tax. In technology-innovation zones it is halved.
Customs. For organizations that purchase foreign raw materials or semi-finished products for production purposes, lower customs duty tariffs are applied or duties are canceled. Goods produced in the SEZ are partially or completely exempt from export duties. At the enterprises themselves, the procedures for customs registration and obtaining permits can be simplified as much as possible.
Administrative. Simplifying the process of registering organizations. Minimizing the list of requirements on labor protection issues. Opening privileged access to relevant domestic and nearby foreign markets. Providing greater rights and opportunities to representatives of foreign companies and private foreign investors.
Financial. The state provides financial assistance in the form of subsidies, loans, subsidies for rent and purchase of land or industrial premises. Providing preferential tariffs for utilities, providing the necessary infrastructure.

Procedure for registering residents

The presence of an organization in the territory of a special economic zone does not mean the right to receive benefits. Residents can fully apply for them. To obtain this status, the company must meet a number of requirements:

In industrial-production and port SEZs, residents can only be legal entities conducting commercial activities and not related to unitary ones. In other cases, individual entrepreneurs are also acceptable.
The company must be registered in the municipal entity in which the special economic zone operates, and not have branches or representative offices outside it.
The organization has sufficient financial resources to make the necessary investments. In industrial and production SEZs the minimum threshold is 3,000,000 euros, in port SEZs - from 2,000,000 to 30,000,000 euros.

To obtain the status of a resident of a special economic zone, you need to obtain a decision from the expert council. To do this, an application must first be drawn up, which must contain:

application for concluding an agreement on the implementation of activities;
a copy of the state registration certificate;
a copy of the constituent documents;
copy of TIN.

The project must first be submitted directly to the SEZ management company. At this stage, errors in the business plan, its compliance with the requirements for the type of activity, social and economic benefits are identified. After approval of the finalized project by the Criminal Code, the application is sent to the Ministry of Economic Development of the Russian Federation

It will be reviewed within two months. If the answer is positive, the expert council makes a decision on concluding an agreement. Based on it, the company is entered into the register of residents, and only after that can enjoy the benefits of the acquired status.

The standards for the creation and operation of special economic zones in Russia are set forth in Federal Law No. 116-FZ dated July 22, 2005. It specifies the necessary conditions for assigning SEZ status, its validity period, the decision-making procedure, authorized bodies and forms of agreements.

An application for the creation of a special economic zone, according to the recommendations of the Ministry of Economic Development, is submitted by regional authorities. The Government of the Russian Federation makes a decision and issues a corresponding resolution, on the basis of which a tripartite agreement is concluded (the Government of the Russian Federation, the head of the subject of the Russian Federation and the municipality).

Special economic zones for Russia are a relatively new solution. And based on the results of the first 10 years, the results did not live up to expectations either in terms of attracting private investment or in terms of providing new jobs. Budget funds were not spent efficiently, so the legislative framework continues to develop in order to more fully clarify the requirements for payback periods, justification for assigning status, profitability, and so on. In this regard, a number of points are being finalized.

Examples for Russia

Territories that meet the requirements can apply for SEZ status following conditions:

favorable location (proximity to the borders of the country or to the regions with which interaction is planned, access to the sea, places suitable for organizing recreation areas);
the presence of unoccupied areas on which it is possible to locate enterprises and complexes;
the presence of a sufficient number of personnel of the required level of qualifications;
openness to international and interregional contacts;
suitable industry focus.

The industrial and production special economic zone "Alabuga" is located in the Republic of Tatarstan, near the federal highway and the railway line. Occupies an area of 20 square meters. km, employs about 5,000 employees. More than 40 resident enterprises are engaged in the production of: buses, household appliances, medicines, furniture, complex chemicals, and aircraft.

A mandatory condition for residents is to make an investment in the amount of 1,000,000 euros in the first year of operation and 10,000,000 euros for the period for which the contract is concluded.

The advantages of organizing a business in Alabuga are:

the ability to place and use foreign-made equipment without paying VAT and customs duties;
exemption from export duties on the export of manufactured products;
in the absence of obligations to contribute taxes on transport and land to the regional budget;
in income tax benefits until 2055 (2% - the first five-year period, 7% - the second, 15.5% - the subsequent period)
in the provision of land plots with prepared infrastructure at reduced prices.

The territory of the technology-innovation SEZ of 200 hectares is divided into three fragments, each of which is allocated for programmers, nanotechnologists or nuclear physicists. The main areas of activity include: nanotechnology, information development, development of nuclear physics, biotechnology, innovation in the field of medicine.

Residents of the special economic zone “Dubna” receive the following preferences:

Tax benefits (for the first 5 years, only income tax transferred to the regional budget is subject to payment).
Simplified procedures for obtaining documents for land.
Subsidized connection to communications and rent.
No customs restrictions.

In a place unique in its nature in the Altai Republic, a tourist and recreational SEZ was created in 2007. The project was to improve the territory and make it accessible and attractive for tourist recreation. The plan was to develop the necessary infrastructure (which was the responsibility of the state) and build tourist facilities (through investments from private investors).

Privileges for businessmen:

lack of interference and ongoing control in the implementation of investment projects;
reduced tax rates;
The land rental fee has been reduced to 2%.

The main attraction was to be an artificial lake. To this day it has not been put into operation. In the course of optimizing costs when planning the budget for 2018-2019, the special economic zone “Altai Valley” could be abolished, that is, the state no longer expects to finance this project. But the site continues to develop under the control of regional authorities while maintaining many benefits.

The tourist and recreational SEZ "Biryuzovaya Katun" is the largest in terms of occupied territory - 3326 hectares. This is the only project that actually receives tourists today. 24 objects were erected, most of the planned communication systems were built. Under the terms of the signed agreement, the provision of tax and administrative benefits is provided until 2055.

But due to the identified imbalance of capital investments on the part of the state and private investors, the project may be transferred to the regional department or lose the status of a special zone. Despite this, the influx of tourists is growing every year, and the interest of entrepreneurs in the region is also increasing. In any case, as of 2018, “Biryuzovaya Katun” is attractive for business from the point of view of a prepared platform and comfortable conditions for renting land plots.

One of the striking examples of industrial and production special economic zones is “Titanium Valley”, located in the Sverdlovsk region. Privileges are given to enterprises engaged in titanium processing and the manufacture of equipment for heavy industry and the production of building materials.

The list of preferences provided includes:

reduction of the tax burden (income tax from 2%);
customs benefits;
ready sites for production activities;
resource provision;
simplified administration system;
selection and training of personnel for a specific investor.

Ulyanovsk

The port SEZ "Ulyanovsk" is part of the region's aviation cluster. The planned validity period of the special zone is 49 years. In addition to wholesale trade, the most important areas of development are: aircraft manufacturing, aircraft maintenance, production of electrical equipment and instruments, manufacturing of composites. The main goal of establishing a SEZ is to improve the economic situation in the Ulyanovsk region.

Road, engineering and customs infrastructures have been created for the operation of enterprises. Investors investing in a business in this territory can save up to 30% of their costs.

Exemption from all taxes except income tax, which is 2% for the first ten years.
Provision of ready-to-use industrial and office premises, including aircraft hangars
Absence of customs duties and excise taxes when moving goods necessary for the organization or ongoing operation of the enterprise.
Minimum costs in the process of resolving administrative issues.

Companies that are not included in the list of residents of special economic zones, but are also located on their territory, may also qualify for part of the benefits in agreement with the management company.

The situation is different with regions that are entirely considered SEZs, for example, the Republic of Crimea or the Kaliningrad region. In these constituent entities of the Russian Federation, local registration of an organization is sufficient to receive benefits, since all entrepreneurs are equally entitled to the corresponding privileges.

As of 2018, there are 25 SEZs operating in the Russian Federation. During their stay in special economic conditions, companies should achieve stable, efficient operation and cease to need benefits and subsidies, since initially the SEZ is a tool for launching new enterprises, and not an opportunity to avoid paying mandatory payments.

News regarding SEZs in the Russian Federation is presented below.

The following types of special economic zones may be created on the territory of the Russian Federation:

1) industrial and production special economic zones;

2) technology-innovation special economic zones;

3) tourist and recreational special economic zones;

4) port special economic zones.

It is not allowed on the territory of the special economic zone:

1) development of mineral deposits, with the exception of the development of deposits of mineral waters and other natural medicinal resources;

3) production and processing of excisable goods (except for cars and motorcycles).

The decision to create a special economic zone on the territory of a constituent entity of the Russian Federation or territories of constituent entities of the Russian Federation and the territory of a municipal entity or territories of municipal entities is made by the Government of the Russian Federation and formalized by a resolution of the Government of the Russian Federation. There may be early termination of the existence of a special economic zone.

A special economic zone is being created in forty nine years old. The existence of a special economic zone cannot be extended.

A commercial organization registered on the territory of the municipality within the boundaries of which the SEZ is located, and which has entered into an agreement with the SEZ management authorities, is recognized as a resident and is entered into the appropriate register.

State control (supervision) bodies, municipal control authorities conduct an unscheduled inspection of a resident of a special economic zone after two months from the date of issuance of the order to eliminate violations. If a resident of a special economic zone fails to comply with the order to eliminate violations before an unscheduled inspection, the person may be deprived of the status of a resident of the special economic zone by a court decision based on an application from the management bodies of the special economic zones. Unscheduled inspections are carried out in agreement with the management authorities of special economic zones. The duration of an unscheduled inspection cannot exceed five working days.

Industrial Implementation Agreement-production, technology-innovation, tourism and recreational activities or activities in a port special economic zone are concluded between a resident of the special economic zone, a federal executive body authorized by the Government of the Russian Federation and the management company.

According to the agreement on the implementation of activities, the resident of the industrial-production special economic zone is obliged to carry out capital investments in an amount of no less than one hundred and twenty million rubles (excluding intangible assets), while the resident of the industrial-production special economic zone is obliged to make capital investments in the amount of no less than forty million rubles (excluding intangible assets) within three years from the date of conclusion agreements on the implementation of activities.

A resident of a special economic zone does not have the right to transfer his rights and obligations under an agreement on the implementation of activities to another person. Standard forms of agreements on the implementation of industrial-production, technology-implementation, tourist-recreational activities and activities in the port special economic zone are approved by the federal executive body authorized by the Government of the Russian Federation.

A person intending to obtain the status of a resident of a special economic zone (hereinafter referred to as the applicant) submits it to the federal executive body authorized by the Government of the Russian Federation application to conclude an agreement on the implementation of activities. The application must be accompanied by copies of constituent documents, a business plan, and a copy of the certificate of registration with the tax authority. After receiving all the documents, the federal executive body authorized by the Government of the Russian Federation accepts and sends to the applicant no later than ten working days after receipt of these documents a decision on accepting the application, refusing to accept the application, or transferring the application to conclude an agreement.

this Federal Law and is taken into account by the management bodies of special economic zones when concluding an agreement on the implementation of activities.

Within five days from the date of receipt of the decision of the expert council for the relevant special economic zones, the federal executive body authorized by the Government of the Russian Federation sends a written notification to the applicant:

1) on concluding an agreement on the implementation of activities when deciding to support the business plan;

2) on the refusal to conclude an agreement on the implementation of activities when making a decision to refuse to support the business plan;

3) on concluding an agreement on the implementation of activities, subject to the applicant’s fulfillment of obligations to make changes to the business plan.

Guarantee against unfavorable changes in the legislation of the Russian Federation on taxes and fees

Acts of legislation of the Russian Federation on taxes and fees, laws of 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 who are residents of special economic zones, with the exception of acts of legislation of the Russian Federation on taxes and fees relating to taxation of excisable goods are not applied to residents of special economic zones during the validity period of the agreement on the conduct of industrial-production, technology-innovative, tourist-recreational activities or activities in the port special economic zone. Disputes related to the creation or termination of the existence of a special economic zone, violation by residents of a special economic zone of the terms of the agreement on the conduct of industrial-production, technology-innovation, tourist-recreational activities or activities in a port special economic zone on the territory of a special economic zone, as well as others disputes arising from relations regulated by this Federal Law are resolved in court in accordance with the legislation of the Russian Federation.

Question No. 56. Concept and types of innovation. Legal forms of creation and implementation of innovations.

Innovation is the introduction of a new or significantly improved product (product, service) or process, a new sales method, or a new organizational method in business practice, workplace organization, or external relations.

Depending on the innovation sphere, that is, the sphere of activity of entrepreneurs, innovations are distinguished in industry and in service sectors. In industry, there are two types of innovation:

Product, i.e. implemented in the form of a technologically new or improved product, whose characteristics (functional features, design, additional operations) or intended use differ significantly from similar previously produced products;

Process, i.e. implemented in the form of a technologically new or improved production method, for example, a method of organizing a production process.

In the service sector, a service will be considered an innovation if its characteristics or methods of provision are new or qualitatively improved in technological terms. For example, a new computer system for drawing up transport routes and the introduction of plastic cards for various purposes will be considered innovations in the service sector.

The literature presents an understanding of innovation activity as an activity for the development and implementation of innovations, the process of creating a new product from the formation of an idea to the development of production, release, sale and receipt of a commercial effect (profit).

Innovative activity includes the creation and identification of innovations (knowledge, technology, information) and their implementation to obtain a new or improved product (work, service), or method of its production.

Types of innovations by prevalence:

single;

diffuse;

Types of innovations by location in the production cycle:

raw materials;

providing (binding);

grocery;

Types of innovations by continuity:

substituting;

canceling;

returnable;

opening;

retrointroduction;

Types of innovations by expected market share coverage:

local;

systemic;

strategic;

According to the degree of novelty and innovative potential, innovations are distinguished:

radical;

combinatorial;

improving.

According to the degree of novelty for the market, innovations are also divided into:

new to the industry in the world;

new to the industry in the country;

new for a given enterprise (group of enterprises).

In addition, innovations can be classified:

by the degree of impact on the economy;

by the level of impact on the production process;

by the level of impact on factors of production;

by area of application;

for reasons of occurrence;

according to the nature of the needs being satisfied.

Types of innovations by level of impact on the economy:

improving;

pseudo-innovations.

Basic based on scientific discoveries and major inventions of new generations of equipment and technology; their accumulation leads to a new technological level;

Improving Innovations promote diffusion and dissolution of basic innovations;

Pseudo-innovation- unfortunately, the most common ones - allow, by slightly improving basic and improving innovations, to achieve their maximum efficiency. At the same time, the sales market and the scope of innovation are expanding.

Types of innovations by level of impact on the production process:

expanding;

replacing;

improving.

Expansionary innovation aims to use the principles and methods of basic innovation in other economic areas;

Substitute innovations are designed to produce operations in a different, more efficient way;

Improving innovations serve to improve the quality of work performed.

By level of impact on production factors innovations can be divided into complex and local. Complex innovations, as a rule, require significant changes in equipment, technology, worker qualifications, etc.

Types of innovations by application:

technological;

organizational and managerial;

economic;

marketing;

social;

environmental;

informational.

There are other classifications of innovation.

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 territory 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 goal of creating such zones is to solve strategic problems of the development of the state as a whole or a separate territory: foreign trade, general economic, social, regional and scientific and technical problems.

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;

testing new methods of management and labor organization.

Goals of creation from the point of view of investors:

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;

reduction of administrative barriers;

development of the territory.

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) - territory removed from the national customs territory. Operations for storing goods and their pre-sale preparation (packaging, labeling, quality control, etc.) are carried out inside.

Industrial production zone(PPZ) - part of the national customs territory within which the production of specific industrial products is established; At the same time, investors are provided with various benefits.

Technology-innovation zone (TVZ) - a territory outside the national customs territory, within which research, design, engineering bureaus and organizations are located. Examples of TVZ: technology parks, technopolises.

Tourist and recreational zone (TRZ) - the territory in which 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 area- a territory with preferential treatment for companies engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation)

Complex zones. They are zones with preferential treatment for economic activity on 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, special regime territories in Argentina, Brazil.

By degree of integration into the economy

Zones integrated into the national economy, focused on developing relations with sectors of the national economy that are not included in the zone, and helping to solve problems of export production, increasing the technological level of production, improving product quality, and meeting internal 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 benefit systems

Tax: tax “holidays” - partial or complete exemption of investors from paying taxes on property and property, VAT, etc. (in accordance with the law on the SEZ, which came into force on January 1, 2006: residents of the SEZ are exempt from paying land taxes for five years , property and transport taxes, income tax is reduced by 4% (up to 16%).

Customs (import)— partial or complete exemption from import duties on semi-finished products, raw materials, etc., imported for use within the zone;

Customs (export)— partial or complete exemption from export duties on products manufactured within the zone.

Financial— investment subsidies, government preferential 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 special legal status and economic benefits to attract Russian and foreign investors to priorityFor Russia industry.

In Russia, the systematic development of special economic zones began in 2005, with the adoption of the Federal Law on SEZs 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 health resort sector, development and production of new types of products, expansion of the transport and logistics system.

Operates on the territory of the SEZ special regime for carrying out business activities:

investors receive infrastructure created at the expense of the state budget for business development, which allows them 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 window” administration system allows you to simplify interaction with government regulatory authorities.

There are four types of special economic zones in Russia:

- Industrial production zones or industrial SEZs.

- Technical development zones or innovative SEZs.

- Port areas.

- Tourist and recreational areas or tourist SEZs.

In addition, a SEZ has been operating in the Kaliningrad region since 1991 (SEZ "Yantar", SEZ in the Kaliningrad region), the operating conditions of which are currently stipulated in a separate Federal Law No. 16-FZ of January 10, 2006.

Industrial SEZs

Vast territories located in large industrial regions of the country. Proximity to the resource base for production, access to ready-made infrastructure and main transport arteries are only the main characteristics of industrial (industrial-production) 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 on the territory of the Yelabuga district 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 industrial production type in the Samara region, the territory of which is directly adjacent to Tolyatti.

Among the priority areas of activity of industrial zones are production:

Cars and auto components;

Building materials;

Chemical and petrochemical products;

Household appliances and commercial equipment.

Innovative SEZs

The location of innovative (technological innovation) 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 the growing demand for new technologies and modernization of various sectors of the Russian economy, makes innovative SEZs attractive to venture 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 directions for the development of innovation zones are:

Nano- and biotechnologies;

Medical technologies;

Electronics and communications;

Information Technology;

Precision and analytical instrumentation;

Nuclear physics.

Tourist SEZs

Located in the most picturesque and popular 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 Altai Republic, the Republic of Buryatia, the Kaliningrad Region, the Stavropol Territory, and the Primorsky Territory. Another six newly created SEZs are located in the North Caucasus Federal District.

Port SEZs

Port and logistics special economic zones are located in close proximity to major global transit corridors. Their position allows them to gain access to the fast-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-functional port and ship repair center, which is based on a convenient geographical location and an existing infrastructure base.

On October 2, 2010, Russian Prime Minister Vladimir Putin signed Resolution No. 800 of the Government of the Russian Federation on the creation of the Murmansk PSEZ. On October 26, the resolution came into force. On the territory of the Murmansk SEZ it is possible to build a container terminal, modernize existing and build new port facilities for receiving, 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 in the Murmansk port SEZ will receive tax and customs benefits, as well as connections to infrastructure facilities. Investors are guaranteed unchanged tax benefits throughout the entire period of existence of the special economic zone.

OJSC "Special Economic Zones" is a management company in charge of existing and newly created special economic zones of Russia. Of the 24 operating SEZs, 4 specialize in the development of industrial production, 4 in technological innovation, 13 in the development of tourism and recreational business, 3 in the development of port, logistics and transport hubs.

“A special economic zone is typically a geographically localized plot of land with clear fixed boundaries and a special administrative regime, managed by a single organization that offers a structured package of government incentives (for example, exemption from customs duties, simplified customs regime) for companies that locate their business in the FEZ.”
(The World Bank)

Special economic zones in Kazakhstan

“Special economic zone” (SEZ) is a part of the territory of the Republic of Kazakhstan with precisely defined borders, on which a special legal regime of a special economic zone operates for the implementation of priority activities.
(Law of the Republic of Kazakhstan “On Special Economic Zones” dated July 21, 2011)

Legal acts regulating the activities of SEZs

In Kazakhstan, the activities of SEZs are regulated by the following regulatory legal acts:
. Tax Code - regarding taxation of FEZ participants
. The Law “On Special Economic Zones” is the main law regulating the activities of SEZs
. Agreement on the issues of free (special, special) economic zones in the customs territory of the customs union and the customs procedure of the free customs zone - regarding customs regulation in the SEZ (temporarily applied until January 1, 2017)

Operation of the SEZ

Proposal for the creation of a SEZ

A proposal to create a SEZ is submitted to the Ministry of Industry and New Technologies of the Republic of Kazakhstan (MINT) by local or central executive bodies, associations of entrepreneurs and legal entities.

SEZ management

With the exception of the Astana - New City SEZ, all other SEZs are managed by a management company. A management company can be created by the Government of Kazakhstan, akimats (local executive bodies) and private legal entities, including foreign ones. If a SEZ is created at the initiative of government bodies, at least 50% of the voting shares of such a company must belong to the state. If a SEZ is created at the initiative of private legal entities, the state must own at least 26% of the voting shares. Thus, private investors (including foreign ones) who wish to take part in the activities of the SEZ can act as founders of the management company. Thus, they are given the opportunity to participate in decisions that have a direct impact on their activities. The management company provides services to FEZ participants on a “one-window” principle, which means minimizing the participation of applicants in the processes of collecting and preparing various documents, and limiting their direct contact with officials.

Functions of the Management Company

1) interaction with government agencies on the functioning of special economic zones;
2) provision of lease (sublease) of land plots and provision of lease (sublease) of infrastructure facilities to persons carrying out auxiliary activities;
3) conclusion and termination of agreements on the implementation of activities;
4) submitting reports to the authorized body on the results of the activities of the SEZ on the basis of annual reports of participants in special economic zones;
5) attracting participants in the special economic zone;
6) attracting investments for the construction of SEZ infrastructure facilities;
7) implementation of construction of infrastructure facilities in accordance with the approved feasibility study on land plots not transferred to the participants of the SEZ;
8) organization of a reception place for the functioning of a public service center (PSC) on the “one window” principle;
9) confirmation of the actual consumption of imported goods when carrying out activities that meet the goals of creating a SEZ;
10) monitoring the fulfillment of the terms of agreements on the implementation of activities.

Bodies regulating the activities of SEZs

Ministry of Industry and New Technologies
- is the main authorized body in the field of development and regulation of SEZs in accordance with the Law “On Special Economic Zones”.

Management Company
- A Management Company is created to manage the SEZ.
Shares of SEZ management companies (10 SEZs) are directly or indirectly owned by the following:

in communal ownership - Akimats of Mangistau, Karaganda (49% - private), Pavlodar and South Kazakhstan regions - 4 SEZ management companies
in republican ownership - Ministry of Oil and Gas of the Republic of Kazakhstan and MINT - 3 management companies
owned by Samruk-Kazyna National Welfare Fund JSC - NC Kazakhstan Temir Zholy JSC and United Chemical Company LLP - 2 management companies
GU SEZ “Astana-new city” - Akimat of Astana city.

Tax authority in the territory of the FEZ
- in terms of tax regulation in the FEZ, the relevant division of the Tax Committee of the Ministry of Finance acts.

Customs authority on the territory of the SEZ
- in terms of customs regulation in the FEZ, the corresponding division of the Customs Control Committee of the Ministry of Finance acts.

Benefits in FEZ

Benefits in special economic zones are provided for in the Tax Code and the Law “On Special Economic Zones in the Republic of Kazakhstan”

Tax benefits

The following benefits are provided for participants of all SEZs:
. Exemption from CIT;
. Exemption from land tax;
. Exemption from property tax;
. When selling goods in the territory of a special economic zone that are fully consumed in carrying out activities that meet the goals of creating special economic zones, according to the list of goods determined by the Government of the Republic of Kazakhstan, they are subject to value added tax at a zero rate.;
There are also additional tax benefits for participants of the FEZ “Park of Innovative Technologies” and FEZ “Astana New City”.

for SEZ “Astana New City”:
. sale in the territory of the special economic zone “Astana - New City” of goods completely consumed during the construction and commissioning of infrastructure facilities, hospitals, clinics, schools, kindergartens, museums, theaters, higher and secondary educational institutions, libraries, schoolchildren’s palaces, sports complexes, administrative and residential complexes in accordance with design and estimate documentation, according to the list of goods determined by the Government of the Republic of Kazakhstan, are subject to value added tax at a zero rate.

for SEZ "Information Technology Park":
. Exemption from social tax for 5 years, provided that labor costs are at least 50% of annual income and 90% of labor costs are spent on residents of the Republic of Kazakhstan Organization registered in Kazakhstan and located outside the FEZ "PIT", up to 1 January 2015 is considered a participant in the FEZ “PIT” if it:

1) has no structural divisions;
2) at least 70 percent of the total annual income consists of income receivable (received) from the sale of goods of own production, works, services from the following types of activities: design, development, implementation, pilot production and production of software, databases and information hardware technologies, as well as data center services, online services; carrying out research and development work on the creation and implementation of projects in the field of information technology.

Other benefits

Simplified procedure for hiring foreign labor
The issuance of permits to attract foreign labor by local executive bodies is carried out in accordance with the legislation of the Republic of Kazakhstan, but in a simplified manner without searching for candidates on the domestic labor market.

Free land plot for up to 10 years
FEZ participants are provided with a free plot of land for the implementation of the project for a period of up to 10 years.

Conditions for receiving tax benefits:
1) Registration as a taxpayer in the territory of the FEZ
2) Do not have structural divisions outside the SEZ
3) At least 90 percent of the total annual income (for the SEZ “PIT” - 70%) must come from the sale of goods of own production for the priority types of activities of the SEZ.

Special economic zones in Kazakhstan

In order to intensify foreign economic relations, accelerate the development of the region, support economic sectors and solve social problems, attract investment, technology and modern management, create highly efficient and competitive industries, 9 special economic zones were created in the Republic of Kazakhstan by Decree of the President of the Republic of Kazakhstan:

SEZ "Astana - new city" in the city of Astana (light industry, automotive, aviation, chemical);
SEZ "Seaport Aktau" in the Mangistau region (light industry, chemical, metallurgical industries);
SEZ "Information Technology Park" in the city of Almaty (instrument making);
SEZ "Ontustik" in the South Kazakhstan region (light and textile industries);
SEZ "National Industrial Petrochemical Technopark" in Atyrau region (petrochemical industry);
FEZ "Burabay" in Akmola region (tourism);
FEZ "Pavlodar" in Pavlodar (chemical and petrochemical industry);
SEZ "Saryarka" in the Karaganda region (metallurgy and mechanical engineering);
SEZ "Khorgos - Eastern Gate" in Almaty region (logistics);
SEZ "Chemical Park Taraz" in Taraz (chemical industry).

World experience shows that the creation of SEZs is a factor in accelerated economic growth due to the intensification of international trade turnover, the mobilization of investments, and the deepening of economic integration processes.

These SEZs can be divided into three groups:
1) industrial production zones - “Aktau Seaport”, “Ontustik”, “National Industrial Petrochemical Technopark”, “Pavlodar”, “Saryarka”, “Astana - a new city”, “Taraz Chemical Park”;
2) service - “Burabay”, “Astana - new city”, “Khorgos - Eastern Gate”;
3) technology-innovation zone - “Information Technology Park”.

A common characteristic feature of SEZs is the presence of a favorable investment climate, which includes customs and tax benefits.