What are special economic zones. Special economic zones of Russia: description. What benefits does

07.12.2020

If the state of the state economy leaves much to be desired and is absolutely unattractive for foreign investors, then one of the ways out of this situation is special zones organized on the territory of the country. Within the framework of these individual territories, it is possible to conduct a completely different industrial, investment, fiscal and tariff policy.

What are special economic zones of Russia? Why are they created? Why are such places attractive for investors and what benefits do they bring to the state? We will try to answer these and other questions in this article.

Special Zones

The advanced experience of creating such territories undoubtedly belongs to European countries. Nevertheless, Russia also has a fairly serious potential in this area. To date, more than two dozen SEZs have been registered in the country. The main special economic zones of Russia can be divided into several types:

industrial;
tourist;
logistics;
technological.

A little later, we will talk in more detail about the types of SEZs. Now let's talk about their location. The special economic zones of Russia include territories in Karachay-Cherkessia, Adygea, Kabardino-Balkaria, and Dagestan. This also includes the Kaliningrad region. The newly created ones include the Crimean peninsula.

Basic concepts

There is a rather confusing terminology in this area. Let's look into it a little. You have probably heard these expressions:

special economic zone;
free economic territory;
zone;
special economic zone.

How do you figure out what they all mean? There is nothing complicated here. All of the above are different names for the same phenomenon. The only exception here is that the concept also means free territory, but much smaller. Usually, a free trade zone is a physically separate territory in sea or air ports, where there is no customs duty at all. A classic example is Duty Free.

Goals and conditions for the creation of the SEZ

Special economic zones of Russia are entire territories (districts, regions, republics) that have a special legal status. They have their own preferential economic conditions. As a rule, they are extremely beneficial for domestic or foreign investors. All legal entities conducting economic activities on the territory of the SEZ are referred to as its residents.

To create a SEZ, certain conditions must be met:

good geographical location of the territory;
availability of free space for development;
developed infrastructure;
attraction of human resources with sufficient qualifications;
the possibility of developing interregional and international relations;
the existence of historically established activities.

Why special zones are needed

All special economic zones of Russia are called upon to solve strategic problems. The creation of such territories contributes both to the development of the country as a whole and to the improvement of life in its individual regions. With the organization of the SEZ, the state solves the following tasks:

creation a large number new jobs for citizens with sufficient qualifications;
attracting foreign capital to the country;
encouraging domestic producers to invest in advanced technologies, production, and infrastructure;
retention intellectual potential on the territory of the country;
development and support of domestic producers.

Residents participating in the development of special economic zones also have their own advantages:

use preferential taxation to reduce administrative and production costs;
saving on various duties, rental rates and other payments, create a more competitive product;
have the opportunity to attract qualified personnel;
increase their revenue by minimizing their own costs.

In addition, the construction of infrastructure in the SEZ is carried out by the state most often at its own expense. It also reduces the burden on residents.

What is the purpose of the SEZ?

As you already understood, all the special economic zones of Russia (the list of them is quite large) help to develop or develop new territories and economic sectors. A special regime is being created for entrepreneurs so that they can quickly reconfigure their business to new conditions. A classic example is the Crimea. This is a completely new territory, all business in which long time was adapted to the laws of Ukraine. Now entrepreneurs need time and perks to refocus it. Therefore, the state reduces taxes, simplifies the system of customs duties, adapts the insurance system and simplifies registration. The same is happening in other regions.

Privileges

There are preferential economic conditions for SEZ residents. For example, these:

privileges in the field of trade - the absence of duties on imported raw materials or spare parts if they are needed for the production of the final product, and not for resale;
investment incentives and relaxations in the field of taxation - reduced tax rates or their complete absence, reduction of currency control;
minor restrictions or their complete absence on the ownership of production assets for foreigners;
simplified standards for workplace equipment, wages, security issues and so on;
affordable buildings and land — the ability to equip warehouses and industrial premises on the terms of the minimum rental price;
accessible and affordable services and infrastructure – subsidies for public utilities, cheap gas, water, electricity, repaired roads, provision of transport services;
reduced pollution standards environment, its protection;
the presence of a large number of cheap labor, the absence of trade unions and other organizations of workers;
open access to sales markets - both internal and external;
long-term absence of income tax;
carrying out customs procedures directly on the territory of the enterprise or expedited obtaining of permits, etc.

Types of special economic zones

As we have already said, all zones with special economic conditions can be divided into the following types:

"Alabuga"

Now let's take a closer look at some of the SEZs in Russia. Let's start with the IP SEZ "Alabuga". This industrial production zone is located in the Republic of Tatarstan, not far from the city of Yelabuga, just 25 km from Naberezhnye Chelny.

The specialization here is quite diverse:

production of buses and automotive components;
manufacturing household appliances;
furniture manufacturing;
high-tech chemical production;
aviation construction.

42 residents are registered in this territory, and in total more than 4.5 thousand people are employed. The area of the zone is 20 square kilometers.

In order to become a resident of this complex, you need:

register your company on the territory of the Yelabuga municipality;
sign an agreement with the management of the SEZ, undertaking to make investments in their funds in the amount of at least 1 million euros during the first year and total investments for the entire period of the agreement - at least 10 million euros.

Entrepreneurs who have become residents of the Alabuga economic zone can count on the following preferences:

SEZ "Dubna"

This is a technology and innovation zone, created in 2005 on the basis of Decree of the Government of the Russian Federation No. 781.

The territory of the SEZ "Dubna" has an area of about 200 hectares and is divided into three sections:

town of programmers;
nanotechnology platform;
section of nuclear-physical technologies.

The priority areas of this SEZ are:

design of complex technical systems;
biotechnology;
complex medical technologies;
information Technology;
nuclear physics and nanotechnologies.

Both individual entrepreneurs and commercial organizations can become residents of this zone. The only exceptions are unitary enterprises and foreign firms. To become a resident of the SEZ "Dubna", you need to register an enterprise on the territory of the municipality and conclude an agreement with the management bodies on implementation activities.

Residents of this special economic zone can also count on privileged conditions in the field of taxation and other types of support. may be like this:

no VAT when exporting goods abroad;
zero rate of income tax credited to the federal budget before 01/01/2018;
13.5% - income tax payable to the local budget;
14% - payments to off-budget funds;
0% - land tax rate for a period of 5 years, property tax - for 10 years, transport tax- for 5 years.

Residents are also entitled to other preferences:

preferential lease of premises and land plots;
free connection to engineering networks and communications;
accelerated execution of documents for land plots;
free customs zone;
high-speed data transmission systems.

Also, residents are offered the conditions of a free customs zone, under which import duty on foreign goods and VAT are not paid when exporting Russian goods.

"Altai Valley"

SEZ TRT "Altai Valley" is a tourist and recreational area. It was established in February 2007 on the basis of Decree of the Government of the Russian Federation No. 67. The privileged position is provided for 49 years.

This zone is located 12 km from the city of Gorno-Altaisk, the center of the Altai Republic. About 2.5 thousand people are provided with new jobs here. Territory offers unique opportunities for their residents. Cooperation is built on the principles of public and private partnership. This means that the creation of all the necessary infrastructure is financed from the budget, and the creation of tourist facilities is the share of private investment.

The state guarantees significant administrative benefits:

non-interference in the implementation of investment projects;
simplified format of checks;
"one window" mode;
registration of lease for land plots with a regulated legal status.

Investors are also looking forward to tax incentives:

0% - property tax rate, as well as land tax for 5 years;
payment for the lease of land - no more than 2% of their cadastral value;
lowering the transport tax rate;
reduction of income tax to 15.5%.

"Turquoise Katun"

SEZ TRT "Turquoise Katun" is another recreational and tourist area. It has the largest area among all existing - 3326 hectares. "Turquoise Katun" is positioned as the first and largest zone of natural and extreme mountain tourism, divided into two parts. The first is for youth. There are centers for skiers, rock climbers, rafters, trackers, a youth hotel and other adapted infrastructure. The second is for wealthy tourists. There are comfortable and expensive hotels and other amenities.

This economic zone, in fact, is just beginning its development, but already has a significant number of investors who are ready to invest money on attractive terms. After all, residents are also offered benefits and preferences here.

"Titanium Valley"

The SEZ "Titanium Valley", created in the Sverdlovsk region, is also quite unique. The direction of the SEZ is the titanium industry, which is exclusive on the territory of the Russian Federation. Here, significant benefits are provided to enterprises focused on the production and high-tech processing of world-class products. The priority industries here are the processing of titanium and the production of products from it, the manufacture of equipment for metallurgical complexes and mechanical engineering, and the production of building materials.

"Ulyanovsk"

SEZ PT "Ulyanovsk" is also focused on mechanical engineering and instrumentation. Here in honor are the following activities:

instrument making, electronics production;
aircraft industry;
aircraft maintenance;
production of electrical equipment;
production of composite materials;
other branches of engineering.

In conclusion, I would like to say about non-resident entrepreneurs conducting their activities on the territory of a particular SEZ. Most often, they also have the opportunity to count on part of the preferences provided for residents, since the conditions for their activities must be negotiated with the management of the SEZ.

For example, in such an economic zone as the Kaliningrad region, a reduced income tax applies to absolutely all enterprises, regardless of the type of economic activity and product group. That is why starting a business is the most interesting in the territory of the SEZ. Of course, if we are talking about earnings.

In the territory Russian Federation Special economic zones of the following types may be created:

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.

On the territory of the special economic zone is not allowed:

1) development of mineral deposits, with the exception of the development of deposits of mineral waters and other natural healing 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 the territories of constituent entities of the Russian Federation and the territory of a municipal formation or the territories of municipal formations is taken by the Government of the Russian Federation and formalized by a decree of the Government of the Russian Federation. There may be an early termination of the existence of a special economic zone.

A special economic zone is being created on forty nine years. The period of existence of a special economic zone is not subject to extension.

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

Bodies of state control (supervision), municipal control bodies conduct an unscheduled inspection of a resident of a special economic zone after two months from the date of issuance of an 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, a person may be deprived of the status of a resident of a special economic zone by a court decision on the basis of an application from the governing bodies of special economic zones. Unscheduled inspections are carried out in agreement with the governing bodies of special economic zones. The period for conducting an unscheduled inspection may not exceed five working days.

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

Under an agreement on the implementation of activities, a resident of an industrial-production special economic zone is obliged to carry out capital investments in the amount of not less than one hundred and twenty million rubles (excluding intangible assets), while a resident of the industrial and production special economic zone is obliged to make capital investments in the amount of not 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 is not entitled 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, technical innovation, tourist and 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) shall submit 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, 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 shall accept and send to the applicant no later than ten working days after receipt of the said documents a decision to accept the application, to refuse to accept the application, to transfer 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 shall send a written notification to the applicant:

1) on the conclusion of an agreement on the implementation of activities when making a decision 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 the conclusion of an agreement on the implementation of activities, subject to the applicant's obligations to amend the business plan.

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

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 special economic zones, with the exception of the 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 special economic zones during the term of the agreement on the conduct of industrial production, technological innovation, tourist and recreational activities or on activities in a special port 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 an agreement on the conduct of industrial production, technical innovation, tourism and recreational activities or on activities in a port special economic zone on the territory of a special economic zone, as well as other disputes arising from relations regulated by this Federal Law shall be settled in court in accordance with the legislation of the Russian Federation.

Question number 56. The concept and types of innovation. Legal forms of creation and implementation of innovations.

Innovation - a new or significantly improved product (goods, service) or process introduced into use, new method sales or a new organizational method in business practices, workplace organization or external relations.

Depending on the innovation sphere, i.e. the sphere of activity of entrepreneurs, innovations are distinguished in industry and in service industries. There are two types of innovation in industry:

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 manufactured 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 ways of providing are new or qualitatively improved in terms of technology. For example, innovations in the service sector will be considered a new computer system for compiling the route of transport, the introduction of plastic cards for various purposes.

The literature presents an understanding of innovation 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, production, sale and commercial effect (profit).

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

Types of innovations by prevalence:

single;

diffuse;

Types of innovations by place in the production cycle:

raw materials;

providing (binding);

grocery;

Types of innovations by succession:

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 to this enterprise(groups 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;

by the nature of the needs met.

Types of innovations by level of impact on the economy:

improving;

pseudo-innovations.

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

Improving Innovation promote diffusion, dissolution of basic innovations;

Pseudo-innovations- 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 innovations are expanding.

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

expanding;

substitutes;

improving.

Extensional innovations are aimed at applying the principles and methods of basic innovations in other economic areas;

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

Improvement innovations serve to improve the quality of work performed.

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

Types of innovations by scope:

technological;

organizational and managerial;

economic;

marketing;

social;

environmental;

informational.

There are other classifications of innovations.

Currently, free economic zones have firmly entered the world economic practice and are an integral part of international economic relations. In the system of world economic relations, free economic zones appear mainly as a factor accelerating international trade, mobilizing investments, exchanging technologies and information, and deepening economic integration processes due to the intensification of international trade.

Free economic zones- dedicated territories with preferential customs, tax, currency regimes which encourage the inflow of foreign capital into industry and services, joint production trade with foreign capital and other types of entrepreneurial activity, development of export capital.

Purposes of creation free economic zones can be:

giving impetus to the economic development of the fringing region with the active use of foreign investment;
growth of the export potential of the country's territory;
organization of production and supply to the domestic market of high-quality import-substituting goods;
mastering modern experience in organizing and managing production, training personnel, functioning of economic entities in a market environment, working out models for adapting various economic management systems.

Under certain conditions, free economic zones accelerate inclusion in world economic relations, stimulate the economic development of the country as a whole, act as poles of economic growth. Free economic zones can serve as instruments of state regulation of foreign economic relations and.

From a functional point of view, free economic zones can be divided into:

foreign trade where duty-free trade is combined with the development of transport and storage services and export production;
technology parks and technopolises, focused on innovative processes, development and mastering of high technologies;
integrated production areas, focused on the export production of non-material-intensive consumer goods (from toys to electronics),
where preferential conditions are created for non-residents' transactions with foreign currency in limited areas in terms of registration, taxation, banking secrecy, etc.

In the territories of free economic zones, the regime of a free (duty-free) customs zone may be applied.

Reasons for creating free economic zones

AT industrialized countries SEZs were often created to revitalize small and medium-sized businesses in areas affected by the economic depression and were aimed at alignment of interregional differences. Small and medium-sized enterprises created in them received maximum tax benefits. Thus, in developed countries, the SEZ is used mainly as tool, in those regions where it is necessary to increase the level of economic and social development.

As criteria for choosing a territory for creating a special economic zone, the unemployment rate and the level of money are used.

Unlike industrialized countries developing countries placed emphasis on attraction of foreign capital, technology, industrial upgrading, upgrading the skills of the workforce, achieving a higher level of industrialization.

Classification of free economic zones

Trading- are one of the simplest forms of SEZ. They have existed since the 17th and 18th centuries. They are available in many countries, but they are most common in industrialized countries.	Industrial production- belong to the second generation zones. They arose as a result of the evolution of trade zones, when they began to import not only goods, but also capital.	Techno-innovative- belong to the zones of the third generation (1970-80s). They concentrate national and foreign research firms that enjoy a unified system of tax benefits.	Service zones are territories with a preferential regime for entrepreneurial activity for firms and organizations providing various financial, economic, insurance and other services.	Complex- are formed by establishing a special, preferential regime for managing on the territory of individual administrative entities.
Free customs Bond warehouses Free ports Trade and production	Import-substituting Export production industrial parks Scientific and industrial parks Export-import-substituting	Technopolises Technoparks Innovation Centers	offshore Banking and insurance services tourist services	Free Enterprise Zones Special Economic Zones Special regime territories Special Economic Zones

World experience in creating free economic zones

As of July 2006, according to various expert sources, there are 1200 - 2000 free economic zones in the world various types: from duty free zones and free ports to free enterprise zones, offshore zones and technopolises.

Free economic zones have broad prospects both in the world and in our country. This is evidenced by the dynamic pace of development of SEZs in quantitative terms and in terms of the total volume of output in them.

Free economic zones in the Russian economy

Free economic zones are considered in the world as an active means public policy. In the history of post-Soviet Russia, the first such zones arose as early as 1990, and subsequently, for 15 years, the process of their creation and functioning proceeded haphazardly. This was due to the lack legislative framework, and with the constant struggle of the regions and the federal center for maximum benefits for free zones and the right to control them.

However, now the situation has changed dramatically, a fundamentally new stage of the project for the development of free (special) economic zones on the territory of Russia has begun. The beginning of a new stage is associated with the adoption of the Federal Law of July 22, 2005 No. 116-FZ " On special economic zones in the Russian Federation". This law laid down a unified legal basis for the creation and operation of special economic zones on the territory of Russia.

Reasons for creating a free economic zone in Russia:

attracting investments from both foreign and Russian companies;
stimulating the development of regions;
development of high-tech industries and services;
creation of highly skilled jobs.

The federal law "On Special Economic Zones in the Russian Federation" provides for the creation creation of special economic zones of two types: industrial-production and technical-innovative. On the territory of the special economic zone, it is allowed to conduct only those types of activities that are provided for by this law, as well as by a decree of the Government of the Russian Federation.

Law No. 116-FZ formulates the basic principles of SEZ taxation, the main of which include the provision of tax benefits.

Participants in export production zones are provided with significant benefits, which can be supplemented by the subjects of the Federation at the expense of:

exemption from for a period of 5 years from the date of registration;
reduction of taxable income by the amount of profit directed to investments after 5 years;
50% reduction in value added tax on goods own production sold on the territory of the Russian Federation (also for a period of 5 years from the date of registration);
exemption from services for the transportation of goods.

In any case, free economic zones require the investment of large budgetary funds for their organization and the creation of the necessary infrastructure.

Main characteristics of Russian SEZs

Location of the SEZ	Specialization of the SEZ	Public investment in zone infrastructure
Saint Petersburg	Production software, communications and consumer electronic equipment. Development and production of analytical instruments.	About 1.5 billion rubles, including 50% from the federal budget
Dubna, Moscow region	Electronic instrumentation, design of new aircraft, development alternative sources energy.	2.5 billion rubles, of which 65% from the federal budget
Zelenograd	Development and development of microcircuits, intelligent navigation systems.	5 billion rubles, including 50%% from FB
Tomsk	Information and communication, electronic and medical technologies, as well as the production of new materials	About 1.9 billion rubles. (70% from FB)
Lipetsk	Manufacture of household appliances and accessories for it	1.8 billion rubles (42% from FB)
Elabuga, Tatarstan	Production of automotive components, buses, household appliances. High-tech chemical production.	1.6 billion rubles (49% from FB)

The success of the SEZ creation program in Russia directly depends on the extent to which it will be possible to create an economic system in the SEZ that is as close to ideal as possible - with clear rules of the game, minimal bureaucratic costs and maximum competitive environment, which would make the investment climate in the zone the most favorable.

Hello! In this article, we will talk about free economic zones in Russia.

Today you will learn:

What are the SEZs in the Russian Federation;
What functions do they perform;
What is the procedure for registering a SEZ.

When problems arise in the state's economy in order to attract investors from abroad, special zones are created on the territory of the state in which a completely different investment, tariff and industrial policy is pursued. Why such zones are organized, what types they are, we will discuss in the framework of today's article.

Excursion into history

A similar regime was tested back in the 12th-13th centuries in Europe. The first full-fledged SEZ began to operate in Germany. These were the cities of Bremen and Hamburg. These cities retain the entire range of privileges to this day.

In Russia, such zones began to appear in the late 90s.

What is a free economic zone

Terminology in this area is not easy. Let's try to figure it out.

Surely everyone has heard such expressions more than once:

Free Economic Zone (hereinafter SEZ);
Special Economic Zone (hereinafter SEZ);
Free trade zones.

All of the above are different names for the same phenomenon. The only exception is the term "free trade zones".

So let's analyze:

Free trade zones - These are isolated territories within which customs duties are not taken.

Free economic zone - This is a specially allocated territory on which there is a preferential currency, customs and tax regime. Joint ventures are carried out in these territories, foreign capital is poured into the industry in the form of investments. Also, this territory has a special legal status.

Why are SEZs needed?

Thanks to the creation of such territories, not only the country as a whole is developing, but also its individual regions.

SEZ in Russia allows to solve a number of the following tasks:

Creation of new jobs for those persons who have sufficient qualifications;
There is an incentive for the domestic manufacturer, the level of production rises;
Preservation and development of intellectual potential;
Attracting capital from other countries to the country.

Those who carry out activities on the territory of economic zones receive the following benefits:

tax benefits;
Save on duties and other types of payments;
Can engage in attracting highly qualified personnel;
Can increase revenue while minimizing costs.

The goals of free economic zones are to stimulate the economic development of the country, to establish foreign economic relations.

Types of free economic zones

Zones in which special economic conditions are formed can be classified as follows.

No. p / p	Name of the economic zone	Characteristic
1	Industrial production	A complex that produces a large number of a certain group of goods
2	free trade	Area for storage, packaging, product testing. The jurisdiction of the customs service does not apply to it
3	Tourist	With special conditions for entrepreneurs in the field of tourism
4	Service	With special conditions for the implementation of financial activities
5	Scientific and technical	Technopark, area for development and scientific research

Types of free economic zones

There are actually several classifications of SEZs.

Let's consider one of them:

Territorial free zone– for interaction with other regions, limited or complete;
functional- created to perform a specific function (for production, and so on);
Customs - with the provision of serious benefits for the import and export of goods;
tax– with partial or full cancellation of fees;
Financial and investment- with reduced rates on fees, reduced interest on loans and insurance;
Administrative - with a simplified procedure for registration and registration of various companies, as well as with simplified rules for the exit and entry of citizens of other states.

Free economic zones in Russia - list

A serious approach to the issue of the formation and development of special territories in Russia became relevant in the 2000s. They began to be engaged in their creation in order to attract foreign investors and support high-tech sectors of the economy.

Several SEZs have been formed in our country:

Republic of Tatarstan "Alabuga". There are several specializations here: work on the production of bus equipment, the production of medicines, furniture manufacturing, chemical production. Benefits for residents: no export duty, no need to pay transport and land tax, full exemption from property tax.
« Dubna. He is engaged in the development of biotechnology, nuclear and physical research, the development of complex medical technologies. Benefits for residents: privileges for the lease of premises and land, there is no VAT on exports, preferential rates for a number of tax payments.
Gorno-Altaisk "Altai Valley". Primary direction: creation and development of tourism facilities. Benefits for residents: all checks are carried out in a simplified format, tax benefits and fees, the state does not interfere in the process of project implementation.
"Turquoise Katun". Tourism and recreation zone, which occupies a huge area. The development of this economy zones have just begun, but the number of investors does not decrease from this, rather the opposite. Even in the current economic situation, residents are ready to make significant financial investments.
Sverdlovsk region "Titanium Valley". The main activity is the development of the titanium industry. This industry can be called exclusive. Here they are engaged in high-tech processing of titanium, production of equipment for the Russian machine-building industry.
SEZ Ulyanovsk. Primary activities - the creation of electronics, aircraft, various devices.

As part of this analysis, it is worth mentioning the Kaliningrad region. Here, the percentage of income tax is reduced in general for all companies wishing to operate in the region.

There are 33 free economic zones throughout Russia. Currently, Crimea is also included in this number.

Conditions for the full functioning of the SEZ

The geographical position must be good;
Free areas for development;
High level of infrastructure;
Opportunity to attract personnel with a good level of qualification;
Opportunity to develop external relations;
There must be activities that have developed historically.

Operating principles

The state must guarantee the absence of confiscation and other appropriation of property belonging to the investor;
Currency should be freely used for any transactions;
There must be no customs duties.

Differences of SEZs and SEZs from other regions

FEZs differ from other territories of the country in the following ways:

Maximum tax privileges, temporary exemption from them in general;
The effect of privileges on the import of products necessary for the company;
Reduced tariffs for housing and communal services;
Simplified business registration procedure.

Registration and procedure for entering the SEZ

For investors, the conditions for doing business in the SEZ are quite attractive.

But in order to register your business, you need to meet the list of criteria:

The direction of business should correspond to the priority specialization of the SEZ;
The investor must have a business plan approved by the state. Preference is given to those investors who make large investments, provide residents a large number of work places.

There is also a certain financial threshold for investors to enter the SEZ. Let's take an example of what you need to do to become a resident of the Crimean FEZ.

First you need to invest money in the amount of 150 million rubles and provide jobs for 10 people. If the company is a representative of a small business, then the entry threshold is 20 million rubles.

Companies cannot become FEZ residents if they:

Minerals are mined;
Employed in the gambling business;
Issue excisable products;
Apply.

Registration procedure

The entrepreneur submits a completed application and the following documentation to the registration authorities:

A certificate from the place of registration, which confirms that there are no tax arrears;
Questionnaire;
A copy of the certificate stating that the entrepreneur is not a taxpayer of the Federal Tax Service;
A copy of the certificate of state company registration;
Statement of bank accounts, as well as credit history;
A photocopy of the passport, notarized;
Copy, notarized;
Reporting with the signature of the head and chief accountant for the last reporting date;
Charter.

If the applicant is a citizen of another state, the documents must be translated and certified by a notary.

Then the application is registered in the journal, the availability of documents is checked. The incomplete package will be returned to the applicant. But the businessman has the right to re-apply. The contract is concluded within ten days.

Benefits and preferences for residents

There is no need to pay duties on imported raw materials and spare parts if they are needed to produce the final product, and not to resell;
Reduced tax rates, or the complete absence of tax payments;
It is possible to equip workplaces according to simplified standards;
The minimum price for the lease of buildings and plots;
Providing subsidies for payment of utility bills;
Softer environmental standards;
There is no income tax for a long time;
Available markets;
A large number of workers;
Opportunity not to form labor unions.

This list is incomplete, the availability of benefits depends on the type of economic zone and the region of its location.

How effective are SEZs in Russia?

At the end of 2016, SEZs showed very low efficiency. Instead of the planned number of jobs, only half were created. Allotted lands and so on have not been fully developed.

The government attributes the low level of efficiency primarily to the failure of the regional authorities to fulfill their obligations. In particular, underfunding is a round sum of 50 billion rubles.

Conclusion

SEZs directly affect the development of the entire economic system of the country. Thanks to their presence, entrepreneurs and investors have ample opportunities and prospects. If a company owns serious capital, then it may well become a member of the SEZ, and therefore have a stimulating effect on the region.

Although not everything depends on the businessmen themselves. The authorities of the region must also fulfill their functions and provide comprehensive support to investors who provide the population with jobs.