Chapter 2. Organizational and legal status of special economic zones (SEZ) in the Russian Federation

2.1. Special economic zones as a type of SEZ: delimitation of the conceptual apparatus and characteristics of various types of zones

To intensify economic development and penetrate international markets, many states have decided to create free economic zones on their territory. A free economic zone is perceived as a complex, complex reproductive economic system, including a territorial and organizational structure, an administrative apparatus, a system of tax preferences, and a set of resident enterprises operating on its territory. SEZ mechanisms make it possible to create new or renew existing connections between economic entities on the basis of coordinating their economic interests, to form a competitive basis, to participate in the redistribution of resources of the world economy, to smooth out backlogs in the development of related and related sectors of the economy, and to effectively participate in intercountry production cooperation.

Historically, in foreign scientific literature and legislation on free zones, on the basis of which Russian legislation was built, the concept of “free trade zones” was used - free economic (trade) zones. In Russia, before the adoption of the 2005 Federal Law “On Special Economic Zones,” the term “free economic zone” was also used almost everywhere when talking about special territorial entities. Moreover, when in rare cases the term “special economic zones” was used, it was identified with the concept of “free economic zones”. So, in Art. 23 of the Federal Law “On State Regulation of Foreign Trade Activities”, adopted in 1995, provided that “a special regime for economic, including foreign trade, activities in the territory of free economic zones is established by the Federal Law on Free Economic Zones, other federal laws and other legal acts of the Russian Federation". The Federal Law “On the Fundamentals of State Regulation of Foreign Trade Activities”, adopted in December 2003, defines a free economic zone, exactly repeating the wording given in Art. 23 of the Federal Law “On State Regulation of Foreign Trade Activities”. According to Art. 42 of this law, “a special regime for economic, including foreign trade, activities in the territories of free economic zones is established by the Federal Law on Free Economic Zones.” Such constancy in the understanding of this category, according to N.G. Doronina, suggests that the legislator intentionally linked the concept of “free economic zone” with the range of relations arising within the framework of foreign trade or related activities.

In educational and scientific literature, the concept of “free economic zone” is given a broader interpretation. According to the definition of M.M. Boguslavsky, “free economic zones in international practice mean separate territories of states where, in order to solve specific economic and other problems, special favorable conditions are created for the activities of foreign enterprises.” B.M. Smitienko believes that “a free (special) economic zone is understood as a part of the territory (economic space) of a state with a special, preferential regime for economic, foreign trade, and investment activities.” A more expanded definition of SEZ in his scientific works is given by V.E. Rybalkin, who believes that “a SEZ is a region, part of a national territory with special preferential foreign trade, customs, investment, monetary, financial and tax regimes that encourage economic (industrial, commercial, entrepreneurial) activities of foreign participants, attracting foreign investments and advanced foreign technologies". S.A. Rybakov and N.A. Orlov identify SEZ and SEZ as equivalent concepts and define them as “a relatively isolated part of the country’s territory in which a special legal regime for business is established, including tax, customs, administrative and civil benefits and guarantees.”

First of all, it was necessary to find out whether free economic zones used in foreign economic activity and “entities with special economic conditions of functioning” - special economic zones are the same category or are we talking about two different legal institutions, of which one used in relation to investment, and the other - to foreign trade activities.

Foreign practice of creating such economic zones indicates that a unified approach to their designation has not yet been formed. From all the variety of names of economic zones found in foreign countries, we can, with a certain degree of convention, highlight the following:

Free economic zones, the creation of which is aimed primarily at attracting foreign investment for the socio-economic development of the region;

Special economic zones, the main purpose of creating which is to attract investment in general to the economy of a given region, regardless of whether these investments are internal or external.

Free economic zones are characterized primarily by the provision of customs and other foreign trade benefits that are attractive to foreign investors. In the case of special economic zones, there is no clearly defined emphasis on creating an attractive economic regime primarily for foreign investors. The state creates a general preferential regime for entrepreneurial activity, the users of which can be equally both national and foreign investors. Thus, the need arose to legislate the concept of “special economic zone”.

Legislation (Article 2 of the Federal Law of the Russian Federation of July 22, 2005 No. 116-FZ “On Special Economic Zones in the Russian Federation”) recognizes OSboth economic zones as a part of the territory of the Russian Federation determined by the Government of the Russian Federation, on which a special regime for carrying out entrepreneurial activities operates.

Territory of the special zone is not a territory in a political or geographical sense. This is part of the economic space where a certain system of benefits and incentives for entrepreneurial activity is applied. The territory of the zone is the basis, the condition for the activities of economic entities. The main thing is a set of economic and legal norms and rules that create a special economic and legal regime for the activities of these entities in the zone. This regime constitutes an essential element of the functioning of the zone, separating it (organizationally and functionally) from the national legal space. The meaning of this allocation is to increase efficiency in achieving socio-economic results.

The definition of a SEZ should highlight the following characteristic features:

1. The SEZ is part of the territory of the Russian Federation - state and customs territory. The last clarification is of particular importance, since it brings certainty to the question of whether the customs sovereignty of the Russian Federation extends to the SEZ, and whether Russian customs legislation applies in the territory of the SEZ.

2. The boundaries of the SEZ are determined by the government of the Russian Federation. The Government of the Russian Federation is vested with the right to create SEZs on the territories of a subject of the Federation or a municipal entity. The corresponding decisions are formalized by decrees of the Government of the Russian Federation on the formation of SEZs (for example, Decree of the Government of the Russian Federation of December 21, 2005 No. 784 “On the creation of a special economic zone of industrial production type on the territory of the Yelabuga region of the Republic of Tatarstan”).

3. The territory of the SEZ differs from the rest of the Russian Federation in that it has a special regime for carrying out business activities.

The definition of entrepreneurial activity is contained in paragraph 3 of Art. 2 of the Civil Code of the Russian Federation. In him entrepreneurial activity recognized as independent activities carried out at one's own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law. This procedure is regulated by Federal Law No. 129-FZ of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs”.

The special regime for entrepreneurial activity in the SEZ territory is manifested primarily in the provision of various types of benefits to SEZ residents:

Customs (foreign trade);

Tax;

Financial (various forms of subsidies that can be provided in the form of reduced rent for the use of land and industrial premises, preferential loans, etc.);

Administrative (simplified procedures for registering organizations, simplified regime for entry and exit of foreign citizens, etc.).

The peculiarity of the legal regime of entrepreneurial activity is also manifested in the special guarantees that the legislator provides to SEZ residents. In accordance with Art. 38 of the Law on SEZs, zone residents are provided with a guarantee against unfavorable changes in the legislation of the Russian Federation on taxes and fees, meaning that acts of legislation of the Russian Federation on taxes and fees, laws of constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of local governments on taxes and fees , worsening the situation of SEZ resident taxpayers, 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 SEZ residents during the validity period of the business agreement.

Thus, a special economic zone can be represented as domestic a kind of international institute of SEZ, the specificity of which is the provision of special territorial status and modes of business activity established by Russian legislation.

The powers to regulate the activities of SEZs fall under the exclusive jurisdiction of the Russian Ministry of Economic Development. In the sphere of public authorization, the Ministry of Economic Development of Russia registers business entities as residents of a special economic zone and issues construction permits, as well as exercises other permitting powers, for example, authorizing the entry of foreign citizens for the purpose of carrying out work activities.

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

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

Goals of creation from the point of view of the state:

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

creation of new jobs for highly qualified personnel;

development of the export base;

import substitution;

testing new methods of management and labor organization.

Goals of creation from the point of view of investors:

development of new markets;

bringing production closer to the consumer;

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

access to infrastructure;

use of cheaper labor;

reduction of administrative barriers;

development of the territory.

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

By function

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

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

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

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

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

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

By degree of integration into the economy

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

Enclave (export-oriented) zones, in which production is focused on 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. (in accordance with the law on the SEZ, which came into force on January 1, 2006: residents of the SEZ are exempt from paying land taxes for five years , property and transport taxes, income tax is reduced by 4% (up to 16%).

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

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

Financial— investment subsidies, government preferential loans, reduced rates for utility bills and rental of industrial premises.

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

Special economic zones- these are territories that the state gives special legal status and economic benefits to attract Russian and foreign investors to priorityFor Russia industry.

In Russia, the systematic development of special economic zones began in 2005, with the adoption of the Federal Law on SEZs on July 22, 2005

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

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

• investors receive infrastructure created at the expense of the state budget for business development, which allows them to reduce the costs of creating new production;
• thanks to the free customs zone regime, residents receive significant customs benefits;
• a number of tax preferences are provided;
• The “one window” administration system allows you to simplify interaction with government regulatory authorities.

There are four types of special economic zones in Russia:

- Industrial production zones or industrial SEZs.

- Technical development zones or innovative SEZs.

- Port areas.

- Tourist and recreational areas or tourist SEZs.

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

Industrial SEZs

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

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

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

Cars and auto components;

Building materials;

Chemical and petrochemical products;

Household appliances and commercial equipment.

Innovative SEZs

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

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

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

Priority directions for the development of innovation zones are:

Nano- and biotechnologies;

Medical technologies;

Electronics and communications;

Information Technology;

Precision and analytical instrumentation;

Nuclear physics.

Tourist SEZs

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

Seven tourist zones are located on the territory of the Irkutsk Region, Altai Territory, the Altai Republic, the Republic of Buryatia, the Kaliningrad Region, the Stavropol Territory, and the Primorsky Territory. Another six newly created SEZs are located in the North Caucasus Federal District.

Port SEZs

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

A distinctive feature of the special economic zone based on the Ulyanovsk-Vostochny airport is its proximity to the enterprises of the Ulyanovsk aviation cluster. This creates the prerequisites for the development of projects related to the maintenance and re-equipment of aircraft.

The main direction of development of the port and logistics zone in the Khabarovsk Territory is the formation of a modern multi-functional port and ship repair center, which is based on a convenient geographical location and an existing infrastructure base.

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

A special economic zone is a part of the territory of the Russian Federation designated by the government with a special regime for business activities. The free zone has special tax, customs, licensing and visa regimes. By his decree, the president entrusted management to a new government body - the Federal Agency for SEZ Management, subordinate to the Ministry of Economic Development and Trade. In accordance with the decree, a new agency will be formed within three months.

The main goals of creating a SEZ are:

• - development of manufacturing and high-tech sectors of the economy;
• - production of new types of products, development of import-substituting industries;
• - development of tourism and sanatorium-resort sector.

The law guarantees participants tax benefits. Firstly, for the first five years, residents of both types of zones are exempt from property tax and land tax. In industrial production zones, in addition, it is allowed to apply an increasing (double) coefficient for depreciation charges and write off losses for a future period and R&D costs without restrictions. For technology-innovation zones, the maximum UST rate is 14 percent. Along with this, regions and municipalities will also be able to provide their own benefits.

On the territory of the SEZ it is not allowed:

• - Mining and processing of minerals;
• - Production and processing of excisable goods, with the exception of cars and motorcycles;
• - SEZs, except for tourist and recreational SEZs, can only be created on land plots that are state-owned. The decision to create a SEZ is made by the Government of the Russian Federation based on the results of a competition. Of the 24 operating zones, 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.

Industrial and production special economic zones

They are created on areas of territory that have a common border and whose area is no more than twenty square kilometers.

Technology-innovation special economic zones

They are created in no more than three areas of the territory, the total area of ​​which is no more than four square kilometers. The planned volume of public investment is 44.9 billion rubles. To date, the state has invested 15 billion rubles.

Planned government investments in technology-innovative SEZs amount to 78 billion rubles. Of this amount, 28 billion rubles have been sold to date.

Tourist and recreational special economic zones

They are created in one or several areas of the territory determined by the Government of the Russian Federation. They are located in the most picturesque places in Russia. These SEZs offer favorable conditions for organizing tourism, advertising and other types of business.

Port special economic zones

They are created in areas of the territory adjacent to seaports, river ports open to international traffic and the call of foreign ships, to airports open to receive and dispatch aircraft performing international air transportation, and may include parts of territories and (or) water areas sea ​​ports, river ports, airport areas. Port special economic zones can be created on land plots intended in accordance with the established procedure for the construction, expansion, reconstruction and operation of a seaport, river port, airport. Within the boundaries of port special economic zones, seaport infrastructure facilities may be located in accordance with Federal Law No. 261-FZ of November 8, 2007 “On sea ports in the Russian Federation and on amendments to certain legislative acts of the Russian Federation.” Port special economic zones cannot include property complexes intended for boarding passengers on ships, disembarking them from ships and for other passenger services.

The selection of specific territories for such zones was preceded by a deep analysis and assessment of the conditions necessary for their effective functioning - labor potential, level of economic development, the number of higher and secondary specialized educational institutions located there, and their profile. The planned volume of public investment is 4.74 billion rubles.

According to the Russian Ministry of Economic Development, since 2006, budget investments in the development of special economic zones in Russia have amounted to more than 45 billion rubles, or about $1.5 billion. From 2006 to 2011, 272 investors (as of October 1, 2011) 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, Novartis, Plastic Logic and others. The volume of investments declared by residents is more than 308 billion rubles or about $9.9 billion.

According to Art. 10 of Law No. 116-FZ, not only residents, but also individual entrepreneurs, as well as non-resident commercial enterprises have the right to carry out business activities on the territory of the SEZ. This provision provides the latter with such a benefit without concluding an agreement with the SEZ management authorities on the conduct of industrial and production activities, which is mandatory for their residents.

By law, SEZ residents cannot have separate divisions outside the zone, therefore, most likely, mainly newly created organizations will operate in the SEZ. However, the main condition for residents of industrial production zones is to invest at least 10 million euros in production, and in the first year - at least 1 million euros. In addition, the prospective resident must submit a business plan with an opinion from a banking or financial institution. For participants in technology-innovation zones, the mandatory investment amount has not been established. And most importantly, the question will be resolved - whether the opening of the zone will disrupt the economic stability of neighboring regions - in the sense of the flow of capital and production. The territorial body under the Federal Agency for SEZ Management is the structure that will manage the territory of a single SEZ. Its functions include registering legal entities as residents, maintaining a register of zone participants, as well as monitoring residents’ compliance with working conditions in the SEZ. A special council under the territorial body will review applications from potential investors, assessing how their projects can benefit the economy.

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

However, despite the rather cheerful figures from the Russian Ministry of Economic Development, photographs and reports from the official website, the majority of SEZs in our country do not function

It is too early to talk about any results from the activities of the special zones: the infrastructure has not even been completed in any of them yet. The main work on its creation in the PPZ and TVZ is planned to be completed by 2011, in the tourist and recreational zones - by 2012, and in the port zones - by 2014.

Nevertheless, both industrial production zones are already producing something. Firstly, in Tatarstan, in the Alabuga SEZ, cars are assembled by two joint ventures created by the Sollers company (formerly Severstal-auto). By the end of 2008, the Russian-Japanese Sollers-Isuzu will produce 7 thousand trucks of the same name, and the Russian-Italian Sollers-Elabuga will produce 10 thousand Fiat Ducato vehicles. Secondly, several Russian-Italian joint ventures have been created in Lipetsk for the production of building materials and complex household appliances. It is expected that by the end of the year the output volume of these two SEZs will amount to 11 billion rubles.

However, despite the stated desire to follow the best world practices, we again went our own way. Modern zonal structures formed in the countries of Europe, Asia and Latin America differ markedly from our SEZs in methods of organization and functioning mechanism.

Firstly, the initiator of the zone creation - be it a private company or a government agency - does not invent benefits, but acts as a developer acting at his own peril and risk. With his own money and on his own (or controlled) part of the territory, he creates an attractive infrastructure, and then invites investor-users there to locate production facilities. The function of the zone organizer is limited to the provision of services: he does not have the right to control the production plans of investors, but interacts with them on an equal contractual basis. Moreover, all preferences and rules of conduct for zone participants are usually spelled out in the relevant law in advance and directly, that is, they are not subject to further clarification with the zone administration or federal departments. In Russian zones, their governing bodies play a strange dual role: by entering into contractual commercial relations with SEZ residents (through a specially created development company), they simultaneously take on a number of control functions.

Secondly, in modern world practice, the industry specialization of residents of special zones, as a rule, is not regulated: priority is given to the application procedure for making investments, especially in private zones. Although this does not mean that the zones do not have specialization: at the business plan stage, calculating the potential demand for their services, the initiator-developer, of course, imagines what size and profile of users he is targeting. That is, in world practice, the selection of investors is carried out by the market itself: those who are most suitable for it in terms of infrastructure and business conditions come to each zone. And our state, represented by RosSEZ and local zonal administrations, not only selects future users (that is, implements the permitting investment procedure - the least attractive for business), but also forces them to take on the tasks of developers - to finance the initial infrastructure costs. It is not surprising that our entrepreneurs are somehow sluggishly trying to take on unusual burdens and share poorly calculated risks with the state. Now, if the authorities allowed the possibility of creating private zones, as is being done everywhere today, then business would, perhaps, find both its own developers and its users.

In the meantime, the government is relying on the mechanism of public-private partnership, although it is not used anywhere abroad when creating local SEZs (unlike, say, large energy projects on a national scale). The popular argument that the state has the right to count on “reciprocity”, since it provides benefits and does not collect taxes, is unfounded: SEZs are created in territories where there was no production or tax collections.

It should also be noted that classic industrial production zones, where resident investors enjoy broad customs and tax benefits, are, first of all, a tool for catch-up development. Therefore, they became most widespread in the developing countries of Southeast Asia and Latin America at the stage of their industrialization. As for the United States and developed European countries, they have long understood that in order to stimulate technological modernization, they need not so much customs enclaves as industrial and scientific parks, where preferences (tax and administrative) are provided to private initiators and developers, and not to resident users . The latter do not have any special benefits here, but tend to move to parks for the reason that the effects of compact placement and operation of a single infrastructure provide decent cost savings.

For example, South Korea, having gone through the stage of industrialization and export breakthrough, eliminated special customs benefits in its local zones, but retained the model basis of such territories - their park principle of organization. Other Asian Tigers have done the same in many cases. It is possible that after some time these park structures will again become full-fledged special zones, but only with a different set of investment benefits, designed for the tasks of innovative, post-industrial growth.

The Russian authorities mixed everything up because they did not make a clear strategic choice in their development policy. On the one hand, in April of this year the government seemed to abandon the idea of ​​an energy superpower and set a course for an innovative breakthrough, as evidenced by the well-known “Concept 2020”. On the other hand, looking back at China in the 1980s-1990s, we are cultivating in the zones selective support for leading industries and driving technologies, that is, we are using state support methods from the arsenal of catch-up reindustrialization. But in an era of global competition, it is impossible to predict in advance which sector or technology will become the undisputed leader in twenty years.

Therefore, unfortunately, we have no guarantee that the idea with special zones will be successful this time. And practice is already beginning to confirm these doubts.

First of all, the creation of zones quickly became inconsistent. Even the basic principle of locality, which formed the basis of the 2005 law, strictly speaking, was implemented only for two types of SEZs, which were created first - industrial-production and technology-innovation. But then tourist and recreational zones began to appear, covering large and, most importantly, territories of uncertain size. And it is precisely this “oversized” type of zone that today numerically dominates in Russian practice.

The second point: the law on SEZ is not an act of direct action. Too much of their organization is left to the discretion of the executive branch of government - both federal and regional. As a result, all key issues of SEZ activity require complex bureaucratic approvals within the triad of RosSEZ - regional administration - administration of a specific SEZ. This worsens the investment climate and creates ample opportunities for corruption. A piquant point: SEZ administrations, by their legal status, are non-profit organizations, that is, they fall outside the regular system of both economic and administrative law.

After a recent inspection of the SEZ, the prosecutor's office presented claims to RosSEZ regarding the misuse of available funds (rolling them through bank accounts), and to individual zones regarding the fact that an absolute minority of registered users are carrying out real activities here. All this is in many ways reminiscent of the practice of the 1990s, when certain territories with a special status and individual benefits (Kalmykia, Altai, Evenki Autonomous Okrug, Ingushetia, etc.) quickly turned into classic profit centers where investors only registered in order to evade taxes.

When answering the question: are there any prospects for free economic zones in Russia, we can say that there are. However, there is no doubt that the effective implementation of this form of economic interaction with the rest of the world can be carried out subject to the following mandatory conditions:

formation at the federal level of a clear concept in the field of SEZs, taking into account both national and regional interests;

development and adoption of the appropriate legislative and regulatory framework regulating the process of creation and operation of the SEZ;

organizing a SEZ in a limited territory, excluding violation of the principle of a single economic space of the country;

mutual economic interest of both local and federal authorities in the creation of free zones;

the ability (and readiness) of federal bodies to allocate significant budgetary funds for the formation of the SEZ infrastructure, with the understanding that the real effect for the country can only be obtained in the future;

the creation at the federal level of a special management body that coordinates the processes of creating SEZs and monitors the implementation by free zones of their obligations towards the state, including the use of funds received from the federal budget;

providing foreign and Russian investors operating in the SEZ with better conditions for conducting business activities than those they have abroad and in the rest of the Russian Federation.

As you can see, there are no fundamentally impossible conditions here. Most likely, the problems of free economic zones can be resolved with the coordinated actions of all interested parties.

The creation of a SEZ in our country can become, as in many countries of the world, one of the effective ways to attract foreign investment, a catalyst for the development of foreign economic relations and the country’s economy as a whole. But for this, the policy of their formation must be thoughtful and consistent.

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 of cheaper labor;
— 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;
— purchase of land plots at a reduced price, preferential rent of offices;
— special tax regime (complex of tax benefits);
— special customs regime (free customs zone procedure);
— the possibility of using 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

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

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

Special zones

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

• industrial;
• tourist;
• logistics;
• technological.

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

Basic Concepts

The terminology in this area is quite confusing. Let's look into it a little. You've probably heard the following expressions more than once:

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

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

Goals and conditions for creating a SEZ

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

To create a SEZ, certain conditions must be met:

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

Why are special zones needed?

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

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

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

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

In addition, the state most often carries out the construction of infrastructure in the SEZ at its own expense. This also reduces the burden on residents.

What is the essence of the SEZ?

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

Privileges

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

• trade privileges - no duties on imported raw materials or spare parts if they are needed for the production of the final product and not for resale;
• investment incentives and tax breaks - reduced tax rates or their complete absence, reduced foreign exchange controls;
• minor restrictions or their complete absence on the ownership of production assets for foreigners;
• simplified standards for workplace equipment, wages, safety issues, and so on;
• affordable buildings and land plots - the opportunity to equip warehouses and production premises at a minimum rental price;
• accessible and affordable services and infrastructure - subsidies for utilities, cheap gas, water, electricity, repaired roads, provision of transport services;
• reduced standards of environmental pollution and its protection;
• the presence of a large amount of cheap labor, the absence of trade unions and other workers' organizations;
• open access to sales markets - both internal and external;
• long-term absence of income tax;
• carrying out customs procedures directly on the territory of the enterprise or expedited receipt of permits, etc.

Types of special economic zones

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

"Alabuga"

Now let's take a closer look at some SEZs in Russia. Let's start, perhaps, with the SEZ PPT "Alabuga". This industrial production zone is located in the Republic of Tatarstan, near the city of Elabuga, just 25 km from Naberezhnye Chelny.

The specialization here is quite diverse:

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

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

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

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

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

SEZ "Dubna"

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

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

• town of programmers;
• nanotechnology platform;
• section of nuclear physics technologies.

The priority areas of this SEZ are:

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

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

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

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

Residents are also entitled to other preferences:

• preferential rent of premises and land plots;
• free connection to utility networks and communications;
• expedited processing of documents for land plots;
• free customs zone;
• high-speed data transmission systems.

Residents are also offered the conditions of a free customs zone, under which import duties on foreign goods and VAT on the export of Russian goods are not paid.

"Altai Valley"

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

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

The state guarantees significant administrative advantages:

• non-interference in the implementation of investment projects;
• simplified inspection format;
• “single window” mode;
• registration of leases for land plots with a regulated legal status.

Investors can also enjoy tax benefits:

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

"Turquoise Katun"

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

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

"Titanium Valley"

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

"Ulyanovsk"

SEZ PT "Ulyanovsk" is also focused on mechanical and instrument engineering. The following types of activities are honored here:

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

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

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