In the territory Russian Federation special ones can be created economic zones following types:

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).

Decision on the creation of 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 municipalities adopted 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, organs municipal control 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 an order to eliminate violations before unscheduled inspection a person may be deprived of the status of a resident of a special economic zone by a court decision based on an application from the management bodies of 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 carry out capital investments in an amount of no less than forty million rubles (excluding intangible assets) within three years from the date of conclusion of the agreement 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 to the authorized body of the Government of the Russian Federation federal body executive power 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 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 the 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 and innovation, tourism and 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 practices, 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 to of 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;

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.

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

Today you will learn:

1. What SEZs are there in the Russian Federation;
2. What functions do they perform;
3. 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 completely different investment, tariff and industrial policy. Why such zones are organized, what types they are, we will discuss in today’s article.

Excursion into history

A similar regime was tested back in the 12-13 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 full range of privileges to this day.

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

What is a free economic zone

The terminology in this area is not simple. Let's try to figure it out.

Surely everyone has heard the following expressions more than once:

• Free economic zone (hereinafter referred to as SEZ);
• Special economic zone (hereinafter referred to as SEZ);
• Free trade zones.

All that is listed 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 separate territories within which customs duties are not levied.

Free economic zone - this is a specially designated territory in which preferential currency, customs and tax regime. Joint entrepreneurship is being conducted in these territories, foreign capital is pouring into industry in the form of investments. This territory also has a special legal status.

Why do we need SEZs?

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

FEZ in Russia allows you to solve a number of the following problems:

• Creation of new jobs for those persons who have sufficient qualifications;
• An incentive appears for domestic producers, the level of production increases;
• Preservation and development of intellectual potential;
• Attracting capital to the country from other countries.

Those who operate in economic zones receive the following benefits:

• Tax benefits;
• Save on duties and other types of payments;
• Can engage in attracting highly qualified personnel;
• They can increase revenues while minimizing costs.

The goals of free economic zones are to stimulate the economic development of the country, to establish external economic ties.

Types of free economic zones

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

No.	Name of economic zone	Characteristic
1	Industrial production	A complex that produces a large number of a specific group of goods
2	Free Trade	Area of ​​storage, packaging, testing of products. The jurisdiction of the customs service does not apply to it
3	Tourist	With special conditions for entrepreneurs in the tourism sector
4	Service	With special conditions for carrying out 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:

1. Territorial free zone– for interaction with other regions, limited or complete;
2. Functional– created to perform a specific function (for production, etc.);
3. Customs – with the provision of serious benefits for the import and export of goods;
4. Tax– with partial or complete cancellation fees;
5. Financial and investment– with reduced rates on fees, reduced interest on loans and insurance;
6. Administrative – with a simplified procedure for registration and registration of various companies, as well as 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 formation and development special territories in Russia became relevant in the 2000s. They began to create them in order to attract foreign investors and provide support to high-tech sectors of the economy.

Several SEZs have been formed in our country:

1. Republic of Tatarstan "Alabuga". There are several specializations here: work on the production of bus equipment, production of medical drugs, furniture production, chemical production. Benefits for residents: no export duty, no need to pay transport and land taxes, complete exemption from property tax.
2. « Dubna. Engaged in the development of biotechnology, nuclear and physical research, and the development of complex medical technologies. Advantages for residents: benefits for renting premises and land, no VAT on exports, preferential rates on a number of tax payments.
3. Gorno-Altaisk "Altai Valley". Preferred direction: creation and development of tourism objects. Advantages for residents: all inspections are carried out in a simplified format, benefits on taxes and fees, the state does not interfere in the process of project implementation.
4. "Turquoise Katun". A tourism and recreation area covering a huge area. The development of this economy. The zone has just begun, but the number of investors does not decrease because of this, quite the contrary. Even in the current economic situation residents are ready to make significant financial investments.
5. Sverdlovsk region "Titanium Valley". The main activity is the development of the titanium industry. This industry can be called exclusive. Here they engage in high-tech titanium processing, production of equipment for engineering industry Russia.
6. SEZ Ulyanovsk. The main activities are the creation of electronics, aircraft, and various devices.

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

There are 33 SEZs throughout Russia. Currently, Crimea is included in this number.

Conditions for the full functioning of the SEZ

• The geographical location must be favorable;
• Free space for development;
• High level of infrastructure;
• Opportunity to attract personnel with a good level of qualifications;
• Possibility 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 to carry out any transactions;
• There must be no customs duties.

Differences between SEZs and SEZs from other regions

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

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

Registration and procedure for joining the SEZ

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

But to register your business, you need to meet a list of criteria:

• The direction of business must correspond to the priority specialization of the SEZ;
• The investor must develop a business plan that is 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 look at an example of what needs to be done to become a resident of the FEZ of Crimea.

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

Companies that:

• Mining minerals;
• Are engaged in the gambling business;
• Produce 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 will confirm that there are no tax arrears;
• Questionnaire;
• A copy of a certificate stating that the entrepreneur is not a taxpayer of the Federal Tax Service;
• A copy of the state certificate. company registration;
• Statement of bank accounts and credit history;
• A photocopy of the passport, notarized;
• A copy certified by a notary;
• Reporting signed by the manager 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 and the availability of documents is checked. An incomplete package will be returned to the applicant. But a businessman has the right to reapply. 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 for resale;
• Reduced tax rates, or complete absence of tax payments;
• Workplaces can be equipped according to simplified standards;
• Minimum price for renting buildings and plots;
• Providing subsidies to pay utility bills;
• Softer standards in the field environment;
• There has been no income tax for a long time;
• Available markets;
• A large number of workers;
• Possibility not to create trade unions of workers.

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. The allocated lands have not been fully developed, etc.

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

Conclusion

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

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

Russian President Vladimir Putin. All existing SEZs are transferred to the regions.

The reason for this decision was the report head of the Kremlin control department Konstantin Chuychenko, according to which since 2006, 186 billion rubles have been spent on 33 special economic zones. At the same time, tax and customs payments from the zones themselves amounted to only 40 billion rubles. In addition, instead of the planned 25 thousand jobs, 18 thousand were created by 2016, while the creation of one job in the SEZ cost the budget 10 million rubles.

What is a special economic zone?

A special economic zone (SEZ) is a territory that has a special legal status in relation to the rest of the territory and preferential economic conditions for entrepreneurs. SEZs began to be created in Russia in 2005-2006 with the aim of:

— attracting foreign direct investment;
— creating new jobs for highly qualified personnel;
— development of the export base;
— minimizing costs due to the absence of export and import customs duties;
— bringing production closer to the consumer;
- use cheaper work force;
— development of the territory.

According to the Federal Law “On Special Economic Zones”, investors are provided with a system of benefits and preferences, namely:

— special administrative regime (minimization of bureaucratic barriers, “one window” principle);
— ready infrastructure for business development;
- ransom land plots at a reduced cost, preferential office rent;
— special tax regime (complex of tax benefits);
— special customs regime (free customs zone procedure);
— possibility of application accelerated depreciation(most of the cost of a depreciable asset is written off as expenses already in the first years of its operation);
— legal guarantees for the protection of investors’ rights (immutability of legislation).

What special economic zones already exist in Russia?

As of January 1, 2016, there were 33 special economic zones in 30 subjects. According to the Ministry of Economy, from 2006 to 2015, more than 400 investors came to them, about 80 of them from 29 foreign countries.

Depending on their functions, the degree of integration into the economy and the benefits provided, SEZs are divided into:

Logistics SEZs are territories located in close proximity to main transport routes. Created to provide logistics services.

SEZ PT "Ulyanovsk", Ulyanovsk region.
SEZ PT “Sovetskaya Gavan”, Khabarovsk Territory.

Industrial SEZs are territories where the production of specific industrial products is established; investors are provided with various benefits.

SEZ PPT "Lipetsk", Lipetsk region.
SEZ PPT "Alabuga", Republic of Tatarstan.
SEZ PPT "Moglino", Pskov region.
SEZ PPT "Togliatti", Samara region.
SEZ PPT "Lyudinovo", Kaluga region.
SEZ PPT “Titanium Valley”, Sverdlovsk region.

Technological SEZs are territories where research, design, engineering bureaus and organizations are located - technology parks, technopolises.

SEZ TVT "Zelenograd", Moscow.
SEZ TVT "Dubna", Moscow region.
SEZ TVT "St. Petersburg", St. Petersburg.
SEZ TVT "Tomsk", Tomsk.

Tourist SEZs are territories where tourism and recreation infrastructure facilities are being developed and services in the field of tourism are provided.

SEZ TRT “Altai Valley”, Altai Republic.
SEZ TRT “Baikal Harbor”, Republic of Buryatia.
SEZ TRT "Turquoise Katun", Altai Territory.
SEZ TRT “Gates of Baikal”, Irkutsk region

One of the most important forms of economic relations are special economic zones (SE3). They are a special type government regulation economic activity.

Special economic zone is a territory in which a special regime for the economic activities of foreign investors and enterprises with foreign investment, as well as domestic enterprises and citizens is legally established. SEZs are created to accelerate social -economic development, comprehensive development of the country’s natural resources, increasing its export capabilities, expanding the production of high-quality and import-substituting products based on the development of trade, economic, scientific and technical cooperation.

Special economic zones are created by the state taking into account its economic tasks and are proposed as a promising model for the development of individual territories that have good prerequisites for the formation of growth centers. Until recently in Russian legislation there was no unambiguous term characterizing such territories, although offshore zones appeared in Russia in the mid-1990s. The main ones at that time were the economically favored zone "Ingushetia" established in 1994 and the zone preferential taxation in the Republic of Kalmykia. Later, such zones were formed in a number of other regions. Most of them never began to function fully; their activities largely violated federal legislation, which is why they were liquidated.

The situation changed with the adoption of Federal Law No. 116-FZ of July 22, 2005 “On Special Economic Zones in the Russian Federation,” which established their legal definition. According to the provisions of the law special, free or special economic zone - 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 objective the creation of such zones is the solution of 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.

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

Depending on the method of designing the zone and the mode of their functioning, SEZs are divided into two types: enclave (closed) and integration.

Enclave calls are completely focused on exporting all products produced on its territory in order to receive revenue in freely convertible currency. They are usually created in territories of the country that are naturally separated from it (islands, peninsulas, sea coasts, etc.). But they can also be created inside the city.

Integration calls are closely connected with the national and world economy and have a freer mode of operation. They are most typical for countries with developed market economy included in the international division of labor.

By benefit systems highlight:

tax: tax “holidays” - partial or complete exemption of investors from paying property and property taxes, VAT, etc. (in accordance with the SEZ law, which came into force on January 1, 2006: residents of an industrial production zone for five years are exempt from paying land, property and transport taxes, income tax is reduced by 4% (to 16%). For technology-innovation zones, it is also envisaged to reduce the rate of the Unified Social Tax from 26% to 14%);

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, simplified procedure for entry and exit of foreign citizens, unimpeded export of legally received profits foreign citizens abroad.

By functions special economic zones are divided into:

. to free trade zones- territories outside the national customs territory; Operations for storing goods and their pre-sale preparation (packaging, labeling, quality control, etc.) are carried out inside;

. industrial production zones- parts 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;

. technical and implementation zones- territories outside the national customs territory, within which research, design, engineering bureaus and organizations are located (TV3 examples: technology parks, technopolises);

. tourist and recreational areas- territories where tourism and recreational activities are carried out - creation, reconstruction, development of tourism and recreation infrastructure facilities, development and provision of services in the field of tourism;

. service areas- territories with preferential treatment for firms engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation);

. complex zones - multidisciplinary, formed both on a limited territory and within the boundaries of regions and other territorial entities; they create conditions for attracting large capital from mandatory development necessary infrastructure.

Technology-innovation zones contribute to the acceleration of scientific and technological progress based on the intensification of foreign economic cooperation, the introduction of the results of domestic science, as well as the development of high-tech technologies, new types finished products and expanding exports.

Technopolis- one of the forms of a special economic zone. designed to intensify the innovation process with the help of regional centers for the development and production development of high technical level products based on the integration of highly developed production, science and education. The multidisciplinary activities of technopolises are based on the formation and implementation of fundamental and applied research with their subsequent industrial utilization (using a scientific and industrial park).

The idea of ​​technopolises arose in Japan in the early 1980s, where they became widespread. The intensive development of technopolises is associated with modern stage scientifically - technical revolution, when automation and electronicization of production is carried out, new materials and technologies are introduced. The name “technopolis” is also used as a synonym for science city; the line between them is very thin: the first are purposefully created at scientific and industrial centers, the second have a more independent meaning, although they tend to largest cities; the former are engaged in narrower technical and technological developments, the latter have a broad specialization, including fundamental research.

Technopolis is a large area of ​​economic activity, consisting of universities, research centers, technology parks, industrial and other enterprises that carry out their practical activities based on the results of scientific and technological research, maintain close ties with similar structures in the national and international levels, are an integral part of the system international division labor and have a living environment purposefully created for scientists, specialists, and highly qualified labor. In Japan and France, the technopolis model extends to the entire city territory.

Technopolises enjoy a variety of benefits and provide development and implementation modern technology with the help of national and foreign enterprises and organizations. Technopolis is a city in which a “critical mass” of education and culture, science and technology, knowledge-intensive business and venture capital generates a “chain reaction” of scientific and business activity international, global scale. In Russia, science cities and academic towns in the future can serve as the basis for the formation of technopolises.

Along with free economic zones themselves, there are offshore zones in world practice. They make up special class among OE3. Their main difference is that enterprises registered in them do not have the right to carry out any production activities. The main feature of an offshore jurisdiction is the preferential nature of taxation.

Reducing the tax burden through preferential tax jurisdictions is a factor that allows for the most efficient implementation of national economic activities. The use of such a legal means allows the state to attract investment and encourage the international cooperation, diverting a minimum of resources to regulation and intervention in the economy.

In Russia there are four types of special economic zones: technology-innovation, industrial-production, port and tourist-recreational. In addition, in the Kaliningrad region since 1991 there has been an OZ3 (SZ3 "Yantar", OZ3 in the Kaliningrad region, the conditions for which are currently stipulated in a separate Federal Law of January 10, 2006 NQ 16-F3 "On the Special Economic Zone in Kaliningrad region and introducing changes to some legislative acts Russian Federation".

F3 dated July 22, 2005 NQ 116-F3 “On Special Economic Zones in the Russian Federation” stipulates several conditions for the creation of OZ3 on the territory of the Russian Federation.

Only four types of OE3 can be created on the territory of the state: technical-implementation ones (with an area of ​​no more than 3 km2); industrial production (with an area of ​​no more than 20 km2); tourist and recreational; port

No SEZ, except for tourist and recreational zones, can be located on the territory of several municipalities or include the entire territory of an administrative entity.

The following is not allowed on the territory of the SEZ: mining and processing of minerals; production and processing of excisable goods, with the exception of passenger cars and motorcycles; OE3, except for OE3 of the tourist-recreational type, can only be created on land plots that are state-owned; the decision to create OE3 is made by the Government of the Russian Federation based on the results of the competition. In addition, for the Kaliningrad region, Federal Law dated January 10, 2006 NQ 16-F3 provides special conditions functioning of OE3 (extension of the OE3 regime to the territory of the entire region, significant tax and customs benefits).

To manage OE3, JSC "Special Economic Zones" (JSC "Oe3") was created - Management Company, which is in charge of 16 existing and newly created special economic zones of Russia. Of the 16 operating zones, they specialize in the development of industrial production, 4 ~ in technological innovation, 8 - in the development of tourism and recreational business, 2 - in the development of port, logistics and transport hubs.

"OJSC "SEZ" was created in 2006, its sole shareholder is the state. Since the adoption of the law on OZ3 in 2005 and until 2010, the company acted as a customer for the construction of infrastructure, having accumulated unique experience in this area for Russia. Since 2006 budget investments for the development of special economic zones in Russia amounted to more than 44 billion rubles, or about 1.5 billion dollars. From 2006 to 2010, 223 investors from 18 countries came to the special economic zones of Russia, and this process is gaining momentum Among them there are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool, etc. The volume of investments declared by residents is ~ more than 150 billion rubles, or about 5 billion dollars.

OJSC "0EZ" attracts investors from among the largest international and Russian corporations or independent specialized mid-sized companies and works with them, accumulating the best world experience in the development and management of special economic zones.

The goals of the creation from the point of view of the state are: attracting foreign direct investment and advanced technologies to at least a limited part of the country’s territory; 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; an attempt to reduce the influence of bureaucracy; development of the territory.

In the future, thanks to domestic and foreign investments, 033 should become the main incentive for the development of high-tech industries, the introduction of advanced technologies and the production of competitive goods.

On December 22, 2005, by decree of the Government of the Russian Federation, six special economic zones were organized in Russia: four technical and innovation zones in the cities: Dubna, Moscow (3elenograd, TV3 "3elenograd", Skolkovo), St. Petersburg (Strelna village, Neudorf zone "), Tomsk and two industrial production zones in the cities: Elabuga (SEZ "Alabuga"), Lipetsk (SEZ "Lipetsk").

On February 3, 2007, by resolutions of the Government of the Russian Federation, seven special economic zones of tourist and recreational type were created in Russia:

In the Altai Republic (RF Government Decree No. 67);

In the Republic of Buryatia (RF Government Decree No. 68);

In the Altai Territory (RF Government Decree No. 69);

In the Krasnodar Territory (RF Government Decree No. 70);

IN Stavropol region(Resolution of the Government of the Russian Federation No. 71);

In the Irkutsk region (RF Government Decree No. 72);

In the Kaliningrad region (RF Government Decree No. 73).

At the end of 2009, a total of 207 residents were registered in the SEZ. In addition, throughout the entire territory of the Kaliningrad region there is a special economic zone created on April 1, 2006 in accordance with Federal Law dated January 10, 2006 N 16-F3, which has several features: the use of a free customs zone regime for the majority of goods imported into the region goods, extension of the SEZ to the entire territory of the region, etc. As of 05/06/2008, this 033 attracted 56 officially registered residents with a total investment of 31.3 billion rubles.

In the city of Magadan there is a trade and production zone created in accordance with the Federal Law of 31.65.1999 NQ 104-F3 “On a special economic zone in the Magadan region”. With the help of the legal regime of the zone it is expected to solve the main problems in the economy and social sphere areas: development of productive forces, saturation of the consumer market with all kinds of goods, improvement of the standard of living of the population. From January 1, 2006 to December 31, 2014, zone participants, when implementing economic activity on the territory of the zone and within the Magadan region are exempt from paying tax on profits invested in the development of production and the social sphere.

On December 30, 2009, Decree of the Government of the Russian Federation NQ 1163 “On the creation of a port special economic zone on the territory of the Ulyanovsk region” was signed. According to specialists from the regional investment department, the fundamental difference between the Ulyanovsk port zone and others is that it is based on property complex, almost ready to create a free economic zone. The port area will be created on the basis of the Ulyanovsk Vostochny international airport, built in the 1980s. The airport has a unique runway that is capable of receiving any type of aircraft.

By Decree of the Government of the Russian Federation dated December 31, 2009 N 1185, a port special economic zone was created on the territory of the Khabarovsk Territory, and a tourist and recreational special economic zone was created on the territory of Russky Island in the Primorsky Territory (Resolution of the Government of the Russian Federation dated March 31, 2010 NQ 201).

There is also a project to create a SEZ in the Krasnoyarsk Territory. The main problem of organizing special economic zones on the territory of the Russian Federation is the lack of theoretical, scientifically developed foundations. The creation of special economic zones is an effective direction for the development of the economy of individual territories and regions, focused, as a rule, on solving specific priority economic problems and implementing strategic programs and projects. Special economic zones should become a new vector of development Russian economy, however, we should not forget that with the existing scale of distribution of free zones in the world economy tax benefits- is far from the main incentive for the influx of foreign capital into Russian special zones. Political stability, investment guarantees, quality of infrastructure, simplification of administrative procedures.

What is a special economic zone, why are they created and what benefits do they bring to the state and investors? What types of activities are allowed on the territory of the free zone and is it possible to run a small business in the SEZ - you will find answers to all these questions in the article.

The greatest world experience in creating SEZs belongs to European countries. Russia also has serious potential for the functioning of SEZs, of which there are now 25 throughout the country:

• six industrial special economic zones (SEZ PPT Alabuga, Tolyatti, Lipetsk, Mogilino, Titanium Valley, Lyudinovo);
• five technological zones (SEZ TVT Dubna, St. Petersburg, Zelenograd, Tomsk, Innopolis);
• seven tourist-type SEZs (SEZ TRT “Altai Valley”, “Turquoise Katun”, “Baikal Harbor”, “Gateway of Baikal”, “Curonian Spit”, “Grand Spa Yutsa”, “Russian Island”);
• three logistics zones (SEZ PT Ulyanovsk, Sovetskaya Gavan, Murmansk).

Also, the list of special economic zones in Russia includes the Kaliningrad region, zones in the Karachay-Cherkess Republic, Adygea, Kabardino-Balkaria, Alania, Dagestan, and it is planned to include the Crimean peninsula - the country’s leadership has instructed the Ministry of Economic Development to develop a corresponding bill. In project federal law“On a special economic zone on the territory of the Republic of Crimea and the federal city of Sevastopol” implies a number of benefits and preferences for entrepreneurs operating on the peninsula, a simplified tax regime, easing of customs rules and insurance premiums. It is also planned to create a gambling zone on the territory of Crimea, so the peninsula can join the list of tourist SEZs in Russia.

What business is most relevant in Crimea? Find out from our article.

Let's look at the basic concepts

Surely you have heard several different terms - “free economic zone”, “free trade zone”, “special economic zone”. Essentially, these are different sounds of the same phenomenon.

At the same time, the absolute analogues are “free economic zone” (FEZ) and “special economic zone” (SEZ); a third sound can also be used: “special economic zone” (SEZ, special economic zone).

A free trade zone is a feature of a SEZ, in particular its entrepreneurial types.

“A free zone, or free trade zone, is a fenced or otherwise isolated physical area at or near a port or airport where customs duties are not levied. Such an area is considered to be outside the tariff regulation of the country” (World Bank, 1992)

A common example of such a zone is trade in Duty Free stores.

What's happened

Special Economic Zone (SEZ)- this is a territory that has a special legal status, in which preferential economic conditions apply for the implementation of activities for Russian or foreign entrepreneurs.

Legal entities who conduct their business on the territory of the SEZ are called its residents.

What is it for?

The creation of a SEZ is primarily intended to solve the strategic problems of the development of the country as a whole or its individual regions in particular. Also using the tool special zones issues of the development of individual sectors are being resolved (industry, international trade, social sphere, scientific and technical progress etc.).

The state, organizing a SEZ:

• attracts private domestic and foreign capital (investing in advanced production or infrastructure),
• promotes the creation of jobs for qualified personnel (thus, contributing to the retention of intellectual potential in the country),
• implements a policy of import substitution and development of domestic producers.

Residents, participating in the functioning of the SEZ, have the opportunity to:

• reduce production and administrative costs through preferential taxation, duties, rental rates, etc., and therefore create a competitive product;
• attract qualified specialists from among domestic personnel;
• minimize your own costs due to preferential conditions for export and import and increase your revenue.

In addition, quite often the state constructs SEZ infrastructure facilities entirely or partially at its own expense.

What's the point

The main essence of creating a SEZ is the development or development of new territories (or industries). How clear example You can cite Crimea: on the territory of the peninsula, all business is adapted to Ukrainian legislation and the taxation system. In order for entrepreneurs to be able to rebuild the economic system and reach the price level of Russia, it takes time and preferential terms. This is exactly what the Russian government did, reducing value added taxes, simplifying the customs duty system, and revising the insurance and business registration system.

A special entrepreneurial regime is always created in such a way that it is beneficial to residents, who, in turn, fulfill the strategic task of developing a certain industry or territory and produce a product necessary for the state.

What benefits does it provide?

• investment and tax incentives (for example, tax holidays of various durations, tax exemptions and/or low tax rates, lack of exchange control and free return of profits);
• trade privileges (minimum trade restrictions) - reduced rates or absence of duties on the import of raw materials, semi-finished products and fixed assets necessary for the production and export of semi-finished products or final products;
• soft restrictions (or no restrictions) on the ownership of production assets by foreigners;
• relatively cheap and accessible infrastructure and services - provision of electricity, water, roads, transport and communication services (for example, subsidized fees for public utilities);
• relatively cheap and accessible land plots and buildings - provision of production and warehouse space for low rates rent(often subsidized);
• minimum standards for workplace requirements and wages or lack thereof (i.e. occupational health and safety issues);
• minimum or no environmental and pollution standards;
• large quantities of cheap and non-unionized labor (or restrictions on labor organizing);
• access to markets (to the internal market of the country where the zone is located and/or to markets neighboring countries);
• long-term tax holidays and benefits in terms of income tax;
• simplified customs procedures (for example, customs registration directly within the enterprise or expedited receipt of permission).

Types of SEZ

There are several types of special economic zones:

• free trade zones - territories that do not fall under the jurisdiction of national customs, where products are stored, pre-sale preparation, packaging, testing, etc.;
• industrial production zones - industrial complexes those specializing in the production of a specific product;
• technology-innovation zones - areas of scientific, technical, design and engineering activities and research (technoparks);
• tourist zones - recreational zones for tourism and recreation, where there are benefits for entrepreneurs;
• service zones - the territory in which financial (offshore) or export-import activities (real estate and transport services) are carried out; complex zones - a territory of preferential management, defined by the administrative boundaries of the region (also called enterprise zones, and Crimea can again be cited as an example.)

Special economic zone in Yelabuga

For an example and understanding of the issue, we provide a description of the special economic zone “Alabuga” (Elabuga district, Tatarstan).

The special economic zone of industrial production type "Alabuga" is located near the city of Elabuga, Elabuga district of the Republic of Tatarstan (RT), 25 km from the city of Naberezhnye Chelny and 40 km from the city. Nizhnekamsk.

Specialization of activity: production of automotive components, buses, household appliances. High-tech chemical production, pharmaceutical production, aviation production, furniture production.

The area of ​​the SEZ is 20 square kilometers.

Preferences for residents of the special economic zone "Alabuga"

1. free customs zone regime, in which foreign equipment is placed and used within the special economic zone “Alabuga” without paying customs duties and VAT;
2. abolition of export duties on the export of manufactured products
3. Residents of the SEZ "Alabuga" are exempt from property tax from the moment the property is registered and from land tax from the moment ownership rights arise land plot.
4. in addition to land plots provided to investors at a fairly low price, a resident of the Alabuga SEZ gets access to a fully prepared engineering infrastructure. Electricity, gas, heat and others are supplied to the boundaries of the plots engineering Communication;
5. the corporate income tax rate was reduced to 2% during the first five years of activity (for the second five years the rate is 7% and then until 2055 it remains at 15.5%);
6. complete exemption from payment transport tax, land and property taxes subject to credit to the budget of the republic.

Number of resident companies- 42, which include international brands: Ford, Rockwool, 3M, Armstrong, Air Liquide, Preiss-Daimler, RRDonnelley, Saint-Gobain, etc.

Total number employed personnel: more than 4200 people.

Government- OJSC "SEZ PPT "Alabuga".

Registration of SEZ residents

In order to become a resident of the Alabuga SEZ, you must:

• register an enterprise on the territory of the Yelabuga municipal district;
• sign an agreement with the SEZ management body on the conduct of industrial and production activities and make investments in the amount of at least 10,000,000 euros into their production assets located in the SEZ, including in the first year of development - at least 1,000,000 euros;

Small business in the territory of the Alabuga SEZ

It is obvious that people living and working in the SEZ need household, medical, educational and entertainment services. Therefore, the social infrastructure includes all institutions that provide SEZ residents with the above benefits.

Small business in special economic zones like Alabuga can be expressed in individual entrepreneurship based on serving the population and workers:

If we talk about territorial SEZs, such as the Kaliningrad region and Crimea, then one rule applies to all entrepreneurs and the reduced income tax applies to all enterprises, regardless of the group of goods and type of business. Therefore, the most interesting from the point of view of earning money is opening a business in the territories of entrepreneurial special economic zones.