Types of oez. Special economic zones in the Russian Federation. What special economic zones already exist in Russia

07.12.2020

currently free economic zones 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' operations 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. The small and medium-sized enterprises created in them received the maximum tax incentives. 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 of alternative energy sources.	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	Production 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.

Keywords:special, free, economic, zones, SEZ, SEZ, essence of SEZ, types of SEZ

Free, special or special economic zone(abbreviated SEZ or SEZ) - a limited area with a special legal status in relation to the rest of the territory and preferential economic conditions for national and / or foreign entrepreneurs. The main goal of creating such zones is to solve the strategic problems of the development of the state as a whole or a separate territory: foreign trade, general economic, social, regional, scientific and technical problems.

The goals of creation from the point of view of the state:

attracting foreign direct investment, advanced technologies for the production of goods and services;

creation of new jobs for highly qualified personnel;

development of the export base;

import substitution;

approbation of new methods of management and organization of work.

The goals of creation from the point of view of investors:

development of new sales markets;

bringing production closer to the consumer;

minimization of costs associated with the absence of export and import customs duties;

access to infrastructure;

use of cheaper labor force;

reduction of administrative barriers;

territory development.

SEZs can be classified according to the functions they perform, the degree of integration into the economy, and the systems of benefits provided.

By function

Free trading zone (FTA) - the territory withdrawn from the national customs territory. Inside, operations are carried out for the warehousing of goods and their pre-sale preparation (packaging, labeling, quality control, etc.).

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

Techno-innovative zone (TVZ) - the territory withdrawn from the national customs territory, within which research, design, design bureaus and organizations are located. TVZ examples: technoparks, technopolises.

Tourist and recreational zone (TRZ) - the territory on which tourist and recreational activities are carried out - the creation, reconstruction, development of infrastructure facilities for tourism and recreation, the development and provision of services in the field of tourism.

Service area— a territory with a preferential regime for firms engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation)

Complex zones. They are zones with a preferential regime of economic activity on the territory of a separate administrative region. These are free enterprise zones in Western Europe, Canada, formed in depressed areas, special economic zones in China, special treatment areas in Argentina, Brazil.

By degree of integration into the economy

zones, integrated into the national economy, focused on the development of relations with sectors of the national economy that are not included in the zone, and helping to solve the problems of export production, improve the technological level of production, improve product quality, and meet domestic needs.

Enclave (export-oriented) zones where production is focused on exports and replenishment of foreign exchange earnings, and the connection with the domestic economy is minimal.

By benefit systems

tax: tax "holidays" - partial or complete exemption of investors from paying taxes on property and property, VAT, etc. , property and transport taxes, by 4% (up to 16%) income tax is reduced.)

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

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

Financial— investment subsidies, government soft loans, reduced rates for payment utilities and rental of industrial premises.

Administrative - simplified procedure for registering enterprises, a simplified procedure for the entry and exit of foreign citizens, the unimpeded export of legally received profits by foreign citizens abroad.

Special Economic Zones- these are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors to priorityFor Russia industries.

In Russia, the systemic development of special economic zones began in 2005, from the moment the Federal Law on SEZ was adopted on July 22, 2005

The purpose of creating special economic zones— development of high-tech sectors of the economy, import-substituting industries, tourism and the sanatorium and resort sector, development and production of new types of products, expansion of the transport and logistics system.

On the territory of the SEZ operates special regime for doing business:

investors receive the infrastructure created at the expense of the state budget for business development, which allows to reduce the costs of creating new production;
thanks to the free customs zone regime, residents receive significant customs benefits;
a number of tax preferences are provided;
the one-stop-shop administration system simplifies interaction with state regulatory authorities.

There are four types of special economic zones in Russia:

- Industrial production zones or industrial SEZs.

- Techno-innovative zones or innovative SEZs.

- Port areas.

- Tourist and recreational zones or tourist SEZs.

In addition, since 1991, a SEZ has been operating in the Kaliningrad region (SEZ "Yantar, SEZ in the Kaliningrad region), the conditions for the functioning of which are currently stipulated in a separate Federal Law No. 16-FZ of 10.01.2006

Industrial SEZs

Vast territories located in major industrial regions of the country. Proximity to the resource base for production, access to ready-made infrastructure and main transport arteries are just the main characteristics of industrial (industrial-production) zones that determine their advantages. Placement of production in the territory of industrial zones makes it possible to increase the competitiveness of products on Russian market by reducing costs.

Industrial zones are located on the territory of the Yelabuga region of the Republic of Tatarstan (SEZ "Alabuga") and the Gryazinsky region of the Lipetsk region (SEZ Lipetsk). On August 12, 2010, a decree of the Government of the Russian Federation was signed on the creation of a special economic zone of an industrial production type in the Samara region, the territory of which is directly adjacent to Togliatti.

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

Automobiles and auto components;

Building materials;

Chemical and petrochemical products;

Household appliances and commercial equipment.

Innovative SEZs

The location of innovative (technology-innovative) SEZs in the largest scientific and educational centers with rich scientific traditions and recognized research schools opens up great opportunities for the development of innovative business, the production of high-tech products and their introduction to Russian and international markets.

Package of customs benefits and tax preferences, access to professional human resources along with growing demand for new technologies and modernization various industries of the Russian economy makes innovative SEZs attractive for venture funds, as well as developers and manufacturers of high-tech products.

Four innovation zones are located on the territory Tomsk, St. Petersburg, Moscow and Dubna(Moscow region).

Priority areas for the development of innovation zones are:

Nano- and biotechnologies;

medical technologies;

Electronics and means of communication;

Information Technology;

Precise and analytical instrumentation;

Nuclear physics.

Tourist SEZs

Located in the most picturesque regions of Russia that are in demand by tourists, tourist (tourist and recreational) SEZs offer favorable conditions for organizing tourism, sports, recreational and other types of business.

Port SEZs

Port and logistics special economic zones are located in close proximity to the main global transit corridors. Their position allows access to the rapidly growing market of highly demanded port and logistics services both in 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 maintenance and refurbishment of aircraft.

The main direction of development of the port and logistics zone in the Khabarovsk Territory is the formation of a modern multi-profile port, ship repair center, which relies on a convenient geographical position and already existing infrastructure base.

On October 2, 2010, Prime Minister of Russia Vladimir Putin signed Decree No. 800 of the Government of the Russian Federation on the establishment of SEPZ "Murmansk". On October 26, the decision came into force. On the territory of the SEZ "Murmansk" it is possible to build a container terminal, modernize existing and build new port facilities for the reception, transshipment and loading of bulk and liquid cargo. In addition, it is possible to assemble drilling rigs, which has great importance for the successful development of offshore oil and gas fields. Investors of the port SEZ "Murmansk" will receive tax and customs benefits, as well as connections to infrastructure facilities. Investors are guaranteed the invariability of tax benefits throughout the entire period of existence of the special economic zone.

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 objects. 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

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.

Keywords: special, free, economic, zones, SEZ, SEZ, SEZ in Russia

Free economic zones (special economic zones)- these are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors to priority For Russia industries.

In Russia, the systemic development of special economic zones began in 2005, from the moment the Federal Law on SEZ was adopted on July 22, 2005.

There are four types of special economic zones in Russia:

- Industrial production zones or industrial SEZs.

- Techno-innovative zones or innovative SEZs.

- Port areas.

- Tourist and recreational zones or tourist SEZs.

Industrial SEZs

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

Automobiles and auto components;

Building materials;

Chemical and petrochemical products;

Household appliances and commercial equipment.

Innovative SEZs

A package of customs benefits and tax preferences, access to professional human resources, along with a growing demand for new technologies and the modernization of various sectors of the Russian economy, make innovative SEZs attractive for venture capital funds, as well as developers and manufacturers of high-tech products.

Four innovation zones are located on the territory Tomsk, St. Petersburg, Moscow and Dubna(Moscow region).

Priority areas for the development of innovation zones are:

Nano- and biotechnologies;

medical technologies;

Electronics and means of communication;

Information Technology;

Precise and analytical instrumentation;

Nuclear physics.

Tourist SEZs

Seven tourist zones are located on the territory of the Irkutsk Region, Altai Territory, the Republic of Altai, the Republic of Buryatia, the Kaliningrad Region, the Stavropol Territory, and the Primorsky Territory. Another six newly created SEZs are located in the North Caucasian Federal District. The Curonian Spit Special Economic Zone in the Kaliningrad Region will cease to exist. As stated in the relevant government decree of December 22, 2012, not a single resident has been registered there for five years of operation.

Port SEZs

Port and logistics special economic zones are located in close proximity to the main global transit corridors. Their position allows them to gain access to the rapidly growing market of highly demanded port and logistics services both in the Far East and in the central part of Russia.

On October 2, 2010, Prime Minister of Russia Vladimir Putin signed Decree No. 800 of the Government of the Russian Federation on the establishment of SEPZ "Murmansk". On the territory of the SEZ "Murmansk" it is possible to build a container terminal, modernize existing and build new port facilities for the reception, transshipment and loading of bulk and liquid cargo. In addition, it is possible to assemble drilling rigs, which is of great importance for the successful development of offshore oil and gas fields. Investors of the port SEZ "Murmansk" will receive tax and customs benefits, as well as connections to infrastructure facilities. Investors are guaranteed the invariability of tax benefits throughout the entire period of existence of the special economic zone.

OJSC "Special Economic Zones" — Management Company, which is in charge of the 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.

JSC "SEZ" was established in 2006, its sole shareholder is the state. Since the adoption of the law on the SEZ in 2005 and until 2010, the company acted as a customer for the construction of infrastructure, having accumulated experience unique for Russia in this area. Since 2006, budget investments in the development of Russia's special economic zones have amounted to more than 44 billion rubles, or about $1.5 billion.

From 2006 to 2010, 238 investors from 18 countries came to the special economic zones of Russia, and this process is gaining momentum. Among them are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool and others. The volume of investments declared by residents is more than 150 billion rubles, or about $ 5 billion.

JSC "SEZ" attracts investors from among largest international and Russian corporations or independent specialized medium-sized companies and works with them, accumulating the best world experience in the development and management of special economic zones.

What are free economic zones and why are they needed?

Click to enlarge

Free economic zones (FEZ) called separately allocated territories of the country, which have preferential currency, tax, customs regimes. The FEZ encourages the formation of export capital and the inflow of foreign capital into the service sector and industry, as well as joint trading and other business activities with foreign capital.

SEZ is an integral part of economic relations in the world today. international level. This system of relations is firmly entrenched in world economic practice. SEZs in the global system of economic relations are an important factor in rapid economic growth, which is achieved through various actions: the exchange of information and technologies, the deepening of integration economic activities, the mobilization of investments, and the intensification of international trade.

Objectives of SEZ formation:

creation of production and supply to the domestic market of import-substituting goods of high quality;
mastering new work experience, organizing and managing personnel, training, working out various models economic management systems, mastering the functioning of individual economic entities in the market environment;
activation of the rapid growth of the export potential of the economic zone;
motivation for the economic development of the regions surrounding the territory of the free economic zone with the use of foreign capital.

Creating acceptable conditions makes SEZ an important factor in the economic development of the country, which helps to accelerate the inclusion of the national economy in world economic relations, as well as to stimulate the development of the country's economy as a whole. In fact, SEZs act as poles of economic growth. This is an active tool for managing external economic relations at the level of regional policy and the state level.

Types of SEZs in terms of functionality:

offshore zones, in which preferential tax, currency, registration and banking conditions for non-residents of the country are organized on specially designated territories;
complex production zones, which are created primarily for the export production of consumer goods that do not require material-intensive costs;
technopolises and technological parks, which are created with a focus on the development and development of innovative technologies;
foreign trade zones, where a combination of duty-free trade and the development of transport, storage services and export production is possible.

Also, SEZs can be characterized by the use on their territory duty-free customs territory.

Reasons for the formation of SEZ

SEZs are created in industrialized countries in regions with economic depression in order to revive medium and small businesses and thus level out interregional differences. Enterprises in such regions receive the maximum possible tax benefits. SEZ is an instrument of regional policy, which is used in those areas of countries where an increase in the economic level, as well as the level of social development, is required.

When choosing a region for the formation of a free economic zone, criteria such as the level of income of the population of the region and the level of unemployment are used.

Developing countries, in contrast to industrialized ones, primarily focus on achieving a higher level of industrialization: modernizing industry, attracting foreign capital, improving the skills of workers, and introducing new technologies.

FEZ classification

Complex SEZs create with the establishment of a preferential regime of management in the territories of individual administrative entities. These include:

Special Economic Zones
Special regime territories
Special Economic Zones
Free Enterprise Zones

Service zones- territories with preferential business regimes for organizations and firms that provide insurance, financial, economic and other services:

Tourist services
Banking and insurance services
offshore

Industrial production economic zones- these are the FEZ of the 2nd generation, which appeared as a result of the transformation of trade zones after capital was also imported there in addition to goods:

Export-import-substituting
Export production
Import-substituting
industrial parks
Scientific and industrial parks

Technological innovation economic zones belong to the zones of the 3rd generation (1970-1980s). They concentrate foreign and national research organizations that use a single system of tax incentives:

Innovation Centers
Technoparks
Technopolises

Trade zones- the simplest form of SEZ, which appeared in the 17-18 centuries. Trade zones operate in most countries, but most of them are located in industrial countries:

Trade and production
Free ports
Bond warehouses
Free customs

World experience in organizing free economic zones

According to data for July 2006 according to various expert sources, there are from 1200 to 2000 free economic zones of various functional types in the world. The dynamics of the rate of SEZs in quantitative terms and in terms of the total volume of production in them speaks of the great prospects for this direction in our country and in the world as a whole.

In world practice, SEZs are used as an active means of management at the state level. The first such zones in Russia appeared in 1990. For more than 15 years, the process of their formation and functioning has been going on, which did not have a well-established system. The reason for this was not only the lack of a legislative framework, but also the constant struggle between the federal center and the regions for favorable benefits for FEZs, as well as for the right to manage them.

Now the situation has changed major changes. Today, one can observe the development of a fundamentally new stage in the creation and operation of the SEZ in the territory of the Russian Federation. These changes are related to the federal law "On Special Economic Zones in the Russian Federation" adopted on July 22, 2005. The creation of this Federal Law marked the beginning of the creation of a unified legal framework and a system for the functioning of the SEZ on the territory of the Russian Federation.

Reasons for the formation of SEZ in the territory of the Russian Federation:

the need to create highly qualified jobs;
creation and further development various industries, including high-tech, as well as the service sector;
motivation of the country's regions for economic and social development;
attracting capital from Russian and foreign companies.

The adopted federal law provided for the formation of FEZs of 2 types on the territory of our country: special technology and innovation zones and industrial production zones. The law also provides for the conduct of only such types of activities in the FEZ territories that are discussed by law and provided for by a decree of the Government of the Russian Federation.

The federal law clearly formulates the main conditions for the taxation of the SEZ, the main one of which states the provision of maximum tax benefits.

All participants in the export production zones receive significant benefits regarding the federal tax, which, at the expense of local taxes, can be supplemented by the subjects of the Federation:

exemption of participants from VAT on goods transportation services;
exemption of participants from the date of registration for a period of 5 years from income tax;
a 50% reduction in value added tax for participants in the zone for products of own production, which are sold in the territory;
reduction of taxable income by the amount of profit invested in investments, at the end of the 5-year period.

It must be understood that the organization and creation of the necessary infrastructure of the SEZ cannot be carried out without serious investments from the budget.

The main characteristics of the SEZs located on the territory of the Russian Federation

Location of the SEZ	Specialization of the SEZ	Government investment in SEZ infrastructure
St. Petersburg	Development, production of analytical instruments. Release of electronic household equipment and software	1.5 billion rubles (50% from FB)
Dubna, Moscow region	Developments alternative source energy, design and creation of new aircraft, electronic instrumentation	2.5 billion rubles, (65% from FB)
Yelabuga, Tatarstan	Development of high-tech chemical production. Production of household appliances, buses and automotive components	About 1.6 billion rubles. (49% from FB)
Lipetsk	Production of household appliances and component goods	1.8 billion rubles (42% from FB)
Tomsk	Release latest materials. Development of medical, electronic and information and communication technologies	1.9 billion rubles (70% from FB)
Zelenograd	Development of highly intelligent navigation systems, microcircuits	About 5 billion rubles. (50% from FB)

An ideal free economic zone is a zone with clear rules, maximum competitive environment and minimum bureaucratic costs. The creation and success of the development of SEZs in Russia directly depend on how close they will be to this scheme. The successful formation of SEZs on the territory of the Russian Federation will help create the most favorable investment climate in the zones.