Special economic zones of Russia: description. Classification of sez and their main features The difference between sez and oez

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

Today you will learn:

1. What are the SEZs 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 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.

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, and so on);
3. Customs - with the provision of serious benefits for the import and export of goods;
4. tax– with partial or full cancellation of 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 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:

1. Republic of Tatarstan "Alabuga". There are several specializations here: work on the production of bus equipment, the production of medicines, furniture production, and chemical production. Benefits for residents: no export duty, no need to pay transport and land tax, full exemption from property tax.
2. « 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.
3. Gorno-Altaisk "Altai Valley". Primary direction: creation and development of tourism facilities. Benefits for residents: all checks are carried out in a simplified format, tax benefits and fees, the state does not interfere in the process of project implementation.
4. "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.
5. 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.
6. 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 and provide residents with a large number of jobs.

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

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

Companies cannot become FEZ residents if they:

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

Registration procedure

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

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

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

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

Benefits and preferences for residents

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

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

How effective are SEZs in Russia?

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

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

Conclusion

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

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

What are free economic zones and why are they needed?

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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 at the international level today. 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 personnel, testing various models of 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.

The creation of acceptable conditions makes the FEZ 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 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 income level of the population of the region and the unemployment rate 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 activities 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 of the federal center with the regions for favorable benefits for FEZs, as well as for the right to manage them.

Now the situation has undergone 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 of 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. Also, the law provides for conducting in the territories of the SEZ only such types of activities 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 of which states the provision of maximum tax benefits.

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

• 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

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.

In modern theoretical works of domestic and foreign authors, there is no consensus on the definition and typology of special economic zones (SEZ). In world practice, there are up to twenty-five of their varieties, we list the main ones.

According to the nature of activity and functional purpose, 4 main types of zones can be distinguished: free trade zones, export production zones, scientific and industrial parks, offshore zones.

The free trade zone (FTA) includes territories whose functions are mainly limited to the import, storage, sorting, packaging and transshipment of goods without their additional processing.

Free trade zones exist in the form of customs warehouses, industrial and commercial free zones, and duty-free shops. The regime of customs warehouses is established for the storage of imported goods without the collection of customs duties, as well as for exported goods with the return of duties or exemption from them. In fact, customs warehouses provide their enterprises - customers with tax credits. Customs zones provide an opportunity to conduct any industrial and commercial activities. Free customs zones of industrial type are created on sites with a developed industrial and transport infrastructure and other favorable conditions for the development of entrepreneurial activity. In these zones, production operations are allowed, as a result of which the position of goods in the Commodity Nomenclature of Foreign Economic Activity changes. In such zones, along with commercial and warehouse organizations, it is allowed to improve and modernize goods, provide insurance and banking services without paying duties and VAT, and organize auctions and exhibitions. A variety of free trade zones are special duty free shops, which are located at major international airports. These stores are entitled to duty-free importation of goods.

Export production zones (EPZ) are created exclusively for production activities (assembly operations, primary processing of raw materials). Typically, enterprises in such zones operate on imported components and semi-finished products, local raw materials and imported equipment, which are easier to deliver to the zone, attracting domestic and foreign capital. SEZs of this type reflect a new level of interaction between the national and world economies, which implies qualitative structural changes in the national and world economies, and the acceleration of the process of internationalization of economic life.

Offshore zones (from the English offshore - “outside the shore”) are countries and territories that register foreign companies, the activities of which are subject to a preferential tax regime. Such zones constitute a special class among free economic zones. Their main difference from FEZs is that enterprises registered in them do not have the right to carry out any production activities. Tax incentives for companies registered in offshore zones are very significant and, as a rule, represent a complete exemption from all local taxes. Offshore companies are required to pay only a one-time registration fee and pay an annual fee, the rates of which are usually fixed. This, as well as the high level of banking and commercial secrecy, the loyalty of state regulation, the anonymity of the real owners of companies, attract customers to offshore companies.

Scientific and industrial zones, often referred to as technoparks or technopolises, specialize in the development and production of high technology products. The principles of organizing technology parks are very similar to the formation of export production zones - the same territorial and economic isolation, state support in the form of foreign exchange allocations, financial and tax benefits, export orientation. The main difference between refineries and SEPSs is that in export production zones, mainly large-scale, labor-intensive production was created, while in technopolises, fundamentally new products and technologies, materials and goods are developed, as well as experimental, small-scale production of high-tech products. The most famous technoparks: in the USA - "Silicon Valley" (Silicon Valley), in England - the technopark of the University of Cambridge, in China - the Beijing Experimental Zone for the Development of New Technologies (on the basis of Peking University), in Russia - the International Center for the Development of Science and Technology (ICRDT) "Dubna", technopolis "Zelenograd".

Service free economic zones deserve special mention, concentrating banking and insurance services on preferential terms and usually representing the sector of export production zones, where insurance and financial companies, banks, their branches serving the activities of zone structures are concentrated. This type of zones can also include SEZs for the provision of recreation and tourism services, which contribute to international personal and business communication of citizens.

A new phenomenon in the practice of creating special economic zones was the emergence of a new type of them - ecological and economic regions (EER). Most of them are located in developed countries in unique, ecologically significant areas. As a rule, these are mountainous territories, territories with a favorable climate and potential recreational opportunities. An important difference between the EER and other types of special economic zones is the nature of the entrepreneurial activity carried out here. Ecological and economic regions specialize in such areas of business that do not pollute the natural environment, such as tourism, recreation, monetary and financial transactions, various types of services (consulting, audit, communications and telecommunications, design, etc.), education, etc. The EER can be considered separate cantons of Switzerland. In Russia, the status of EER is the Republic of Altai. The ecological and economic region is, firstly, an experimental platform for the formation of an ecological mini-model of the future, where nature and man harmoniously exist and interact. Such harmony is ensured by safe in all respects safe in all respects by human economic activity. Secondly, it is a prototype of the future spiritual center. These two tasks define the framework for the activities of enterprises in the territory of the EER.

Finally, complex free-economic zones of a multifunctional nature, combining various areas of activity, are becoming typical. They are characterized by the scale of activity, large volumes of attracted capital, and a higher concentration of production. In addition to the usual goals, the task is to ensure greater openness of the economy, practical experience in managing the economy in market conditions. (Rybalkin). Complex zones are formed by establishing special benefits in comparison with the general regime of economic activity on the territory of the country. Their functions include the development of export-oriented production, the financial market, insurance, communications, tourism, etc.

A special place in foreign economic policy is occupied by the formation of international economic zones, the implementation of international programs for the development of border areas. Such SEZs more fully meet the current conditions of the globalization of world economic relations, when certain economic regions of countries are directly included in their system. This creates new opportunities for effective foreign economic interaction between national economies. The creation of international free economic zones would help to significantly promote international cooperation projects, would facilitate the gradual formation of a common economic space within the framework of an agreed legal framework. Other similar options are also possible, creating prerequisites for the development of certain political knots.

Initially, free economic zones focused on solving foreign trade problems, but gradually the emphasis in their activities shifted to production, scientific, technical, and innovative goals. In accordance with this, the specific forms of SEZ changed: from foreign trade, customs-warehouse to export-production, scientific-technological, complex.

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

What is the essence of free economic zones?

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

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

Free economic zones in the natural landscape are presented mainly in the tourist and recreational direction. And whole regions or natural objects act as a zone. For example, they include the Crimean peninsula, the Altai Valley, the Gates of Baikal.

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

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

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

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

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

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

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

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

What are the tax benefits in special zones?

Attracts free zone and preferential tax terms. What privileges does the state give? Consider the example of a free zone like Crimea.

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

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

Where are free zones located in Russia?

29 free economic zones have been created in Russia. Some of them have attracted quite a lot of investments, and some have not met the government's expectations at all.
SEZs are conditionally divided into 4 types. The division takes place according to industry: industrial cluster, technological, logistics, tourism. Among the leaders are recognized regions that develop industrial and technological sectors. In third place is the logistics industry and the least investment in tourism SEZs.
What regions are awarded the title of SEZ?

1. The industrial zone includes 6 free economic zones:

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

2. The technology cluster includes:
- "Dubna" in the Moscow region
- "Saint Petersburg"
— Zelenograd, Moscow region
- "Tomsk" in the Tomsk region.

3. Logistics cluster:
— "Ulyanovsk" in the Ulyanovsk region
— "Soviet Harbor" Khabarovsk Territory

4. Tourist cluster:
- "Valley of Altai" - Altai Territory
- "Baikal harbor" Republic of Buryatia
— "Turquoise Katun" Altai Territory
— Gates of Baikal, Irkutsk region
- Arkhyz, Veduchi, Elbrus Bezengi, Mamison, Tsori and Armkhi, Matlas, Lagonaki, Caspian Coastal Sector, Balneological Resorts are all located in the North Caucasus.
- "Innopolis" in the Republic of Tatarstan.
- Republic of Crimea

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

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

What are the disadvantages of SEZ?

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

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