Creation of sez. Free economic zones in Russia - list, types and purposes of free economic zones. Reasons for the formation of a free economic zone on the territory of the Russian Federation
8.4. Free economic zones: concept, types, their formation in Russia
Free economic zones (FEZ) represent one of the diverse forms of international economic relations, the prototypes of which were used by individual states in the XIV-XV centuries. in the form of "free" cities and ports at the intersection of trade routes to attract trade flows *.
* First SEZ was founded in 1547 in the Italian city of Livorno, which was declared a city of free trade.
With the development of the world economy and trade in the XIX century. and the deepening internationalization of national economies in the XX century. FEZ as a form of international economic relations became widespread and significantly changed its economic content. The evolution of the FEZ was carried out from simple organizational and functional forms, mainly associated with trade in goods, to more complex ones, focused on the production of mass consumer products, the development and production of new goods, the provision of various kinds of services, etc.
The evolution of the FEZ is associated primarily with the intensification of the use of scientific and technological achievements, major shifts in the structure of the economy of industrially developed countries, as well as with the collapse of the colonial system. As a result, new areas of application for investment have opened up both in the industrialized countries themselves and in countries pursuing industrialization policies. At the same time, the concentration of the capital of industrial monopolies and the centralization of banking resources also facilitated the search and creation of additional incentives for expanding investment abroad in comparison with those that existed before. Under these conditions, free zones with a purely trade orientation, free enterprise zones that did not require large initial capital, a long preparatory period, complex action plans or extensive ties with enterprises abroad, did not meet the requirements of the global investment market.
Completely new areas of investment were required: the creation of high-tech industries, the improvement of the use of imported and local resources, the acceleration of the development of modern infrastructure, etc. In this regard, new organizational forms of zones began to appear in various countries, differing from free enterprise and export free zones in a wider range of functions, a more complex economic mechanism of functioning, and expanded opportunities for international cooperation.
In the 80s. after the adoption of a number of measures aimed at overcoming stagnation in certain industries, banking and insurance, in a number of regions of industrialized countries appeared special economic zones: technology parks, scientific and technical, free banking, free insurance. A distinctive feature of these zones was that their creation involved not so much the attraction of foreign capital as the provision of preferential treatment for periods from 10 to 20 years. Examples of such zones are zones created in Great Britain, Italy, USA, France.
Thus, the FEZ as a form of international cooperation in its dynamic development has undergone significant transformations. This is also due to many definitions of what is generally understood by the term SEZ. Today, you can find up to 30 definitions of SEZ, in essence, synonyms. According to UN experts, "FEZs are limited industrial areas, which are part of the country's territory with a duty-free customs and trade regime, where foreign firms that produce products, mainly for export, enjoy a number of tax and financial incentives."
Among the most common special economic zones in the world are:
Customs zones;
Duty free shopping areas;
Customs free zones;
Foreign trade zones;
Duty-free export-production zones;
Free export zones;
Export-production zones;
Free economic zones;
Free production zones;
Economic favored zones;
Industrial export-oriented zones;
Free industrial zones;
Business zones;
Joint venture zones;
Zones of technical and economic development;
New high technology development zones;
Technical and innovation zones;
Scientific and industrial parks;
Offshore centers;
International offshore centers;
Free banking zones;
Ecological and economic regions;
Open areas;
Tourist centers.
The general principles for all types and varieties of SEZ are:
Locality of the territory;
The absence of customs duties (or their fixation at a minimum level) on the import (export) of equipment, semi-finished products and finished products with the maximum simplification of all procedures related to export-import operations;
Preferential tax treatment;
Free circulation of convertible currency under conditions of general freedom of intercountry financial transactions;
Guarantees against the confiscation of foreign property and the provision of companies operating in the FEZ with an additional range of benefits and privileges.
At the beginning of 1990, there were at least 600 zones in the world, including more than 200 in developed countries, another 100 were under construction and 50 were at the design stage. The FEZs of developing countries employed 1.5 million people. According to some estimates, by the mid-90s. the number of people employed in them will increase to 2.5-3 million people, and the value of exports will increase from USD 12-13 billion to USD 25 billion. In the USA, SEZs were created in 47 states, their number was 247 (in 1986), and the total turnover reached $ 40 billion.
The classification of existing SEZs can be carried out according to many criteria (see Fig. 8.7). So, by the degree of integration in the world and national economy, two types of FEZ can be distinguished: extroverted - enclave in nature and oriented to the external market, and introverted - integrated into the national economy.
FEZ classification by industry causes certain difficulties, since enterprises belonging to various industries are located in the export-production zones (EPZ). Nevertheless, there is a certain industry specialization.
By the nature of the property FEZ can be divided into public, private and mixed. The most common form of FEZ ownership in world practice is a mixed type, where private property is present along with state property.
The most important criterion for the classification of SEZs is their separation onthe nature of the activity, or functional purpose. According to this criterion, there are five main types of zones: free trade zones; export-production zones; scientific and industrial parks; offshore centers and complex SEZ(see fig. 8.8 and 8.9). Let's take a look at some of them.
Free trade zones (FTZ) belong to the first generation FEZ. This is the oldest and simplest form of organizing zonal structures on the territory of one state. The main advantage of FTZs is the relatively low country capital investments and their quick payback.
FTZs include territories whose functions are mainly limited to the import, storage, sorting, packaging and transshipment of goods without additional processing. In some cases, minor processing of foreign goods is allowed for the purpose of their further re-export. Despite certain benefits obtained from customs duties, as well as through savings on overhead costs, the possibilities of such zones in the development of export of production, the involvement of national material and labor resources in it are very limited. Therefore, this type of SEZ in its pure form is not widely used in modern international practice.
The main purpose of creating an FTZ is to stimulate the import of goods, the development of domestic and transit trade. The first FTZs were formed in large port cities and had the status of "free port". Porto-free - it is a port city with an adjoining vast territory separated from the common customs border of the state. Within the free port, goods were not only unloaded, stored, but also underwent minor processing, sorting and packaging without paying customs duties until they entered the country.
In modern conditions, FTZs are created around international transit hubs (airports, sea and river ports, railway stations, etc.) in order to enhance foreign economic activity. Currently, there are about 180 FTZs in the United States (of which 80% of freight traffic falls on 15 major FTZs, headed by San Francisco), in Europe - 150 FTZs, in Japan - 23.
Export-production zones (EPZ) can be attributed to the second generation FEZ. Unlike free trade zones, which primarily stimulate the development of imports of goods and domestic trade, FTEs are designed to expand export potential, develop foreign trade and, accordingly, to increase foreign exchange earnings.
FTEs were created, on the one hand, by re-profiling, evolution and transformation of free trade zones, when not only goods, but also capital began to be imported into the territory allocated for them, and they were engaged not only in trade, but also in production. This applies mainly to industrialized countries. On the other hand, FTEs were created through the purposeful formation of FEZs focused on the production of goods for export. This is typical for newly industrialized and developing countries.
The creation of FTEs in developing countries reflected a general tendency towards a shift from an import-substituting model to an export-oriented one through the development of industries specializing in the production of goods for the external market. The new strategy organically blended into the structural restructuring of industrialized countries, when the largest TNCs were formed and the active transfer of individual manufacturing industries to developing countries, which is ideal in the context of FTE. It was TNCs that played a crucial role in the creation of FTEs and the formation of the export potential of developing countries.
The first FTEs in developing countries appeared in the early 70s, and in the 80s. there were about 70 of them in 40 developing countries. By the beginning of the 90s. the total number of FTEs registered in 120 countries has grown to 300.
In industrially developed and newly industrialized countries, knowledge-intensive industries are becoming a priority area of economic development. This trend was reflected in the transformation of the functional purpose of the SEZ and the emergence of zones specializing in the development and production of science-intensive products. These zones were named scientific and industrial parks (NPP), technoparks, technopolises, which belong to the third generation zonal structures.
The principles of NPP organization are similar to the procedure for the formation of FTEs: the same territory and economic isolation, state support in the form of foreign exchange allocations, financial and tax incentives, export orientation. The main, but important difference between NPP and FTE is that FTE are created for the organization of large-scale, labor-intensive production, and NPP - for the development of fundamentally new products and technologies, materials and goods, experimental, small-scale production of science-intensive products is carried out here.
Upon receipt of positive results of marketing research on the prospects for the sale of new goods, industrial production of competitive products for export can be established. In addition, if FTEs are created near large seaports, airports, then NPPs are organized near universities, colleges or research centers.
From the middle of the XX century. to the present, more than 400 technoparks have been created in the world. In 1995, there were 100 technoparks in the USA, 60 in Germany, 52 in China, 40 in the UK, 30 in France, 27 in Russia, 20 in Japan, South Korea and Singapore in 10 each. The most famous of them are: USA - "Silicon Valley", technology parks of North Carolina and the University of Utah; in Great Britain - the technology park of the University of Cambridge; in Japan - the town of science Tsukuba; in China, the Nanhu Technopark; in Russia - the International Center for the Development of Science and Technology (ICRNT) "Dubna", the technopolis "Zelenograd".
One of the varieties of SEZs are offshore centers, which specializes in providing foreign investors with certain types of services related to the provision of national jurisdictions, which are distinguished by preferential treatment for financial, banking and other service operations, as well as preferential taxation - the so-called "tax havens".
The emergence of these SEZs is due to the rapid development of the global financial services market, the desire of foreign capital to reduce political and economic risks, to find “secluded” corners in the “turbulent” world that provide the most complete confidentiality and security for capital owners. Therefore, historically, the states that attract foreign investors by the regime of offshore jurisdictions do not have significant labor and raw material resources, as well as territories. At the same time, these states have an advantageous location - at the crossroads of sea routes with a favorable natural climate, have a relatively developed infrastructure and, which is important, are distinguished by stable political power and legislation.
The offshore jurisdictions most often are small independent states (in the past, many of them were colonies) or isolated territories with a special state status. This can be a self-governing possession of the metropolis, a leased territory or a state entity that still has the status of a colony. The authorities of these jurisdictions stimulate the development of the offshore services sector in order to attract foreign capital, increase employment of the population and increase business activity.
The regime, close to offshore, can be used by special economic zones, areas of ports and airports. At the same time, registration of offshore enterprises is carried out not only by "dwarf" jurisdictions, but also by some quite respectable states (for example, Ireland, Switzerland and many other countries) or individual territories within them.
A typical offshore jurisdiction provides investors with a certain standard set of opportunities. It includes the registration of non-resident and exempt companies, as well as the creation of other types of offshore structures - business partnerships, offshore trusts, specialized offshore companies (banks, insurance firms and investment institutions). In offshore jurisdictions, as a rule, services of nominee owners, company secretaries (agents), nominee directors are widely available.
The simplest scheme of offshore operations is based on the most universal principle of tax legislation, according to which those incomes, the source of which is located in the territory of a given state, are subject to compulsory taxation. In cases where the source of income is located abroad or not clearly localized, it can be excluded from the scope of tax liability in that jurisdiction. This situation arises, for example, in the provision of intermediary services, services in foreign trade, in the consulting business and other sectors of this sector. Earned in a similar way, income can go to the accounts of offshore companies.
The meaning of offshore business is that a new, "independent" subject of economic relations appears abroad, which is completely under the control of a foreign investor. An offshore company may outwardly look like an independent foreign partner of a foreign investor. This is the basis of the most common ways to minimize the national tax burden of a foreign investor using offshore firms. An offshore company is not only a tax planning tool, but also a means of risk management and increasing the reliability of capital investment.
Offshore company is an enterprise with a special organizational and legal status, which provides it with the maximum reduction in tax losses, as a rule, to zero. This status is usually associated with the requirement to conduct business operations outside the jurisdiction where the offshore company is officially registered. Only in this case, she is exempt from all or most of the taxes in the territory of the parent jurisdiction.
Legislation generally prescribes that the management of an offshore company, including the establishment of a functioning office, also takes place outside the territory of incorporation. That is, an offshore company in most cases cannot be a resident of its official jurisdiction. Hence comes the term "offshore", which first appeared in the UK and literally means "offshore", overseas.
Thus, the main features of an offshore company are associated with its non-resident status. This means that the center of management and control of the offshore company is located abroad. For its functioning, it is enough to have formal attributes of the company - owners, directors (usually at least two directors are required), charter, bank account, set of registration documents. Offshore jurisdictions usually require a registered office and secretary (and / or agent) of the company on their territory. This office cannot be functional, but is simply an address at which the authorities or other persons can come into contact with a representative of such a company. Even the very fact of signing contracts on the territory of an offshore jurisdiction may serve as a basis for depriving a company of its offshore status.
An important principle and advantage of offshore business is that confidentiality of ownership an offshore firm is provided by an institution of nominee owners and nominee directors. In the registration documents, the names are indicated not of the real owners, but of nominees. Nominee services are provided by secretarial companies that specialize in a range of offshore company registration services.
The basic principle of tax planning when organizing offshore companies is obvious: the profit center (offshore company) is located in the “tax haven”. The proceeds from activities in different geographic areas go to tax-friendly jurisdictions.
The main mechanism for minimizing taxes using offshore schemes can be characterized as transactions based on regulated intra-firm prices (i.e. when transactions are concluded between firms controlled by the same person). First of all, the operation of intra-firm (transfer) prices is carried out in the trade of goods and services. The difference between the intra-firm (transfer and actual price becomes the source of income for firms in offshore jurisdictions.
Another group of intra-firm (transfer) operations should include operations on the international transfer of income, capital and special types of assets (for example, intangible). Securing direct (ie leading to the acquisition of control over other enterprises) or portfolio (financial) investments also falls within the “remit” of offshore firms. It is common for investment income to be “channeled” through special companies in transfer-friendly jurisdictions to typical tax havens. Income can be transferred in the form of dividends, interest, royalty payments, rents, insurance premiums, etc.
Offshore tax jurisdictions are classified into two types. First - these are actually offshore areas and jurisdictions related to "tax havens", which are characterized by the absence of tax on profits of preferential companies, but they are mostly excluded from the scope of international tax treaties (Isle of Man, Gibraltar, Bahamas, Panama, Turks and Caicos ). To the second type include jurisdictions with "moderate" taxation conditions, i.e. here a certain income tax is levied. The advantages of these jurisdictions are associated with the favorable system of international tax treaties that they have. In addition, in "moderate" jurisdictions there are benefits for certain types of companies, primarily holding, financial, licensed.
The states of Western Europe - Switzerland, the Netherlands, Luxembourg, Belgium, Austria - are usually ranked as zones with "moderate" taxation conditions. There are a number of “combined” jurisdictions that combine different types of features. This kind of "optimal" jurisdictions include, first of all, Cyprus, as well as Ireland.
The functions of offshore firms are not limited to tax planning. They are also created to manage risk. Risk management with the help of offshore firms is achieved by creating a flexible and flexible system for reallocating assets in order to minimize risks and increase the resilience of an international enterprise. In case of signs of instability or other risks, offshore structures allow you to quickly transfer capital to a more reliable area and create a safe haven for it, for example, a trust.
A high level of reliability is ensured through the establishment of an international trust managed by its own offshore company. It is possible that a company or a group of associated companies open current accounts in their own offshore bank, specially created for this purpose. Operations on foreign exchange insurance, as well as other insurance schemes for market risks, can be considered as risk management.
Offshore companies, their representative offices and firms in some jurisdictions act as the headquarters of the operational management of an international company. A holding company in a preferential, "holding" jurisdiction can act as such a structure. It should be noted that some preferential jurisdictions provide privileges for certain types of business: ship ownership, real estate management, innovation activities, banking and financial companies, holdings, etc.
Thus, a kind of “specialization” of privileged territories can be traced in modern offshore centers. There are jurisdictions that are considered traditionally holding (where holding companies are located, in particular Gibraltar), others are recommended for foreign trade firms (Isle of Man, Switzerland, Hong Kong). There are banking, trust, insurance, investment jurisdictions (Cayman Islands, Ireland, Bahamas, Cyprus, Panama, Barbados). Among the insurance jurisdictions, in turn, there are those that are more suitable for intra-company (captive) insurance (Guernsey), for reinsurance companies (Turks and Caicos), etc. Often a situation arises when several jurisdictions compete to attract corporations of a certain profile. For example, the registration of offshore shipping companies is carried out in Liberia, Panama, Cyprus, the Isle of Man, Guernsey and other places.
Offshore business methods and technologies are becoming more and more diverse. Currently, offshore schemes involve not only corporate-type enterprises, but also other organizational and legal forms of business. Thus, in many offshore jurisdictions (as well as in the United States), a form of entrepreneurial partnership has been adapted to create offshore structures. Limited Liability Company (LLC), limited warranty companies, and some combined forms are also increasingly common.
Specialized offshore territories strive to provide offshore investors with new opportunities and benefits. In this area, there is a rather intense competition for attracting capital.
A number of countries also have "anti-offshore" legislation. However, we can say with confidence that in the complex system of modern international business for offshore companies, there remains a vast field of activity. Offshore business is developing extremely dynamically. New business opportunities for capital investment emerge all the time.
A new phenomenon in the practice of creating a SEZ was the emergence of ecological and economic regions (EER). Most of them are located in industrialized countries in unique, ecologically significant territories. As a rule, these are mountainous areas, areas with a favorable climate and potential recreational opportunities. The emergence of a new type of SEZ - EER is due to the reduction of natural resources, irrational distribution of production and consumption, environmental pollution exceeding the permissible limits, and the fact that all the accumulated problems could not be resolved within the framework of the old development model.
An important difference between EER and other types of FEZ is the nature of the entrepreneurial activity carried out here. EER specialize in such business areas that do not destroy or pollute the natural environment, for example, tourism, recreation, currency and financial transactions, various types of services (consulting, audit, communications and telecommunications, design, etc.), education, medicine, etc. etc.
In our country, the issue of creating a free economic zone became acute in the late 80s. But so far, the package of necessary legal documents has not been formed. The concept of the medium-term program of the Government of the Russian Federation for 1997-2000. "Structural restructuring and economic growth" provides for the development of a draft federal program for the formation of free economic zones in Russia, the creation of local free zones in the most promising regions for attracting foreign investment and the development of the country's export potential on this basis. To date, there are about 30 SEZs operating on the territory of Russia. The most famous of them are Yantar, Nakhodka, Sakhalin, Ingushetia, Kalmykia, Adygea. FEZs in Russia can be viewed as oases of economic growth.
Let us consider some special economic zones operating in Russia in terms of their functional purpose, i.e. by the nature of the activity.
Free trade zones in Russia exist in the form of customs warehouses and free customs zones.
The first customs warehouse appeared in the former USSR in 1980 in Butovo, and in 1991 4 more customs warehouses were established. By 1995, in Moscow alone, there were 150 warehouses of various specializations, both equipped with the latest technology and non-mechanized. The impetus for their rapid growth was the Customs Code adopted in 1993, which established previously non-existent customs zones for duty-free trade and processing of goods.
The customs warehouse regime is defined for the storage of imported goods without the collection of customs duties, as well as for export goods with the return of duties or exemption from them. The maximum storage period for goods in warehouses is 3 years. During this time, they can go through sorting, splitting of batches, packaging, marking, etc. In fact, the owners of customs warehouses provide their clients with tax credits, including long-term ones.
Free warehouses have an even more preferential treatment. In addition to the tax credit, they provide an opportunity for any industrial and commercial activity (except for retail). There are no restrictions on the shelf life of goods in free warehouses.
Similar conditions are established by the Customs Code for free trade zones where production activities can be carried out. The first such zones in Russia - "Sheremetyevo", "Moscow Franco-Port" and "Franco-Port of Germina" were formed in 1993. And in 1994, many Russian regions, without waiting for government decisions, moved to their creation. The construction of free trade zones "Sherridan", "Gavan" (St. Petersburg), "Rostov" (Rostov-on-Don) began, and a decision was made to create a similar zone in Ulyanovsk.
Of all the FEZs created on the territory of Russia, today FEZ "Nakhodka" is the closest to the concept of an export-production zone. More than 470 enterprises have been created and are successfully operating here, of which 50% are joint-stock companies fully owned by foreign capital, 42% are joint ventures, and 8% are branches of foreign companies.
FEZ "Nakhodka" today has the following tax incentives :
The federal tax rate on profits transferred abroad is 7%, and the rate of a similar local tax is no more than 3%;
Profits and part of the profits transferred abroad are completely exempt from taxation for 5 years (after the announcement of regular profit);
Part of the profit reinvested in the development of production, as well as in the infrastructure and social sphere of the FEZ, is completely exempt from tax.
The total volume of foreign investments in the FEZ "Nakhodka" in mid-1995 amounted to USD 380 million, including foreign direct investment - USD 80 million and USD 300 million in the form of loans and credits. Major investors include Americans, South Koreans, Japanese and Chinese. In 1994, 80 billion rubles. ($ 16 million) Russian entrepreneurs have invested here. The total turnover of the FEZ "Nakhodka" in 1994 amounted to 672 million US dollars, including exports - 423 million US dollars, imports - 149 million US dollars.
As a result, more than 50 major enterprises were created in Nakhodka, laying the foundations for the financial and industrial infrastructure.
The formation of the FEZ "Nakhodka" has not been completed. The size of the attracted foreign capital today cannot be compared with the plans for the development of the zone. Thus, projects to create a Russian-American industrial park in the amount of USD 200 million and a Russian-Korean industrial park in the amount of USD 700 million have not yet been implemented.
At present, Russia, China and the DPRK are implementing the idea of creating the world's first international free economic zone by combining a number of national export-production zones. This is a regional project, "Tumangan", which has been carried out under the auspices of UNIDO (United Nations Commission on Industrial Development) since 1992. In accordance with the project in the basin of the Tumannaya River, flowing through the territory of Russia, China and the DPRK, a trilateral integrated FEZ with preferential customs , currency and tax regime. Management of FEZ "Tumangan" should be joint with the transfer of jurisdiction to an international consortium created by the project participants. It should be noted that such countries as Japan, South Korea, Mongolia, the USA and Canada are also interested in its implementation.
The total investment in the implementation of the international SEZ project is estimated at USD 10-15 billion. The regional development strategy of the Tumangan project is expected to focus on the creation of industrial and telecommunications infrastructure.
In this regard, it should be noted that the creation of the first international FEZ "Tumangan" countries - direct participants in the project - China, North Korea and Russia will receive results of different scales. China will be the biggest winner, since the main investments will be made and attracted by this country. The DPRK and Russia will gain significantly less due to the lack of their own initial investment. It should be borne in mind that for Russia, participation in the creation of the Tumangan FEZ may have direct negative consequences. This is due, firstly, to the fact that its national ports of Vladivostok and Nakhodka will cease to play a key role, and secondly, with a decrease in the attractiveness for foreign investment in the already existing FEZ “Nakhodka”.
Thus, the creation of a free economic zone on the territory of the country and, first of all, an international one, should be a well-thought-out decision and meet national state interests in accordance with certain criteria for the effectiveness of their functioning.
When creating a FEZ, the state should first of all pursue strategic goals to solve such important macroeconomic tasks as accelerating growth rates, modernizing the economy and industry, saturating the domestic market with high-quality goods, etc. FEZs are called upon to contribute to the solution of these strategic tasks through the world market: by increasing foreign exchange earnings through the growth of exports of goods and services. Among the specific tasks, the implementation of which ensures the effective functioning of the created zone, it is necessary to highlight the following:
Attracting foreign capital and entrepreneurs;
Maximum use of local resources and labor;
Increase in foreign exchange earnings;
Stimulating the development of backward regions, including a change in their specialization;
Modernization of production structures and technologies, attraction of the latest technology and know-how;
Improving the qualifications of the workforce and specialists, introducing new methods of organizing labor and production;
Testing of new methods of management, development and selection of the most effective forms of activity in a free market.
When creating a SEZ, two approaches can be used.
First - territorial, in accordance with which the FEZ is created on a specially designated territory of the country and a special economic and legal regime of functioning is established within its framework.
Second - regime, the essence of which is that foreign companies are provided with special conditions regardless of their location in the country.
The use of one or another approach is determined by the goals and objectives of creating a SEZ, as well as the existing capabilities of the country. It should be borne in mind that the territorial approach provides such advantages as:
Concentration of high quality infrastructure, which is absent in other regions of the country;
Creation of administrative and other benefits for highly qualified personnel employed in the zone, which cannot be achieved with a regime approach.
At the same time, the regime approach makes it possible to:
To stimulate certain types of activities regardless of the location of the enterprises;
Build stronger links between the local economy and the benefitted enterprises;
For foreign firms, it is optimal to locate their enterprises and types of activities.
In practice, a combination of both approaches is sometimes observed. This is practiced primarily in small countries that can grant zone status to enterprises located in any part of the country.
The specialization of the SEZ is determined during its creation and is reflected in the feasibility study. In the future, the zone functions on the basis of its own development program with the expectation of expanding specialization and, if it is justified, - the territory. In this case, it is also allowed to extend the zone to non-zonal enterprises that are suppliers or customers of enterprises or FEZ facilities.
As for such a form of SEZ as scientific and industrial parks, at present in Russia there are 27 technoparks and 63 incubators of innovative business, which are united in the Technopark association. According to Western experts, the most successful NPPs are Zelenograd and Dubna. The effective functioning of NPP in Russia is constrained by the lack of substantial support from the state, while the most successfully operating foreign technology parks are located precisely in those countries where the government maintains the pace of scientific and technological progress in the country and the task of optimizing the economic system and sensitivity to the achievements of scientific and technological progress is set at the head of this policy.
It is necessary to note one more important function of NPP - curbing the "brain drain", which is very important for Russia, which is turning into a world leader in this area. This situation is a consequence of the gradual destruction of the scientific and technical potential of Russia, the lack of demand for highly qualified and talented scientists and specialists.
Russia's active involvement in international offshore business began in the early 90s. The liberalization of foreign economic relations, the high level of taxation, and the lack of effective currency control contributed to the creation of a wide network of Russian offshore companies abroad, as well as the establishment of their own offshore zones. At present, according to experts, Russia is the leader among other countries in the world in terms of the number of registered offshore companies. Today, there are about 3 million offshore companies in the world, of which about 60 thousand are Russian (outside Russia). There are also offshore zones in the Russian Federation. These, with certain reservations, include the Republic of Kalmykia and the favored zone "Ingushetia".
A favorable tax regime in Kalmykia for external investors was introduced in 1994, when the regional income tax rate was reduced in the republic to 5%. The Law "On the provision of tax benefits to a certain category of payers", adopted in 1995 by the People's Khural of Kalmykia, was drawn up in the classic traditions of offshore zones. According to the new Law, companies that do not use raw materials and natural resources of Kalmykia are exempted from paying:
Income tax credited to the budget of Kalmykia and local budgets;
Collection for the needs of educational institutions;
Tax on the maintenance of the housing stock and social and cultural facilities;
Vehicle owner tax;
Vehicle purchase tax.
Companies wishing to qualify for benefits must pay an annual registration fee of 500 times the minimum wage in equal installments on a quarterly basis.
In Kalmykia, bans on the use of the republic's financial resources by offshore companies have been lifted. A prerequisite for such an offshore company is the need to have at least one permanent resident of Kalmykia or one Kalmyk company among the directors.
The Favored Economic Zone (FEZ) "Ingushetia" was established in 1994 by the Decree of the Government of the Russian Federation No. 740 dated July 19, 1994, which provides for the following basic principles of the zone's functioning:
The cash reserve for the reduction of regional taxes is created at the expense of a budget loan in this amount;
Local authorities have the right to independently determine the procedure for registering enterprises and determine authorized banks for their settlement and cash services.
It should be noted that not only non-residents, but also local enterprises can benefit from regional tax benefits.
An important feature of the ZEB Ingushetia is that the federal budget loan is provided by the BIN Financial Corporation, which is the official agent of the Government of the Republic of Ingushetia, as well as its main tax collector (the state agent for collecting taxes and other obligatory payments). As a result, a significant part of the budget of Ingushetia is actually in trust with the BIN Financial Corporation, which generates certain political risks and leads to a threat to the further stable existence of the ZEZ. Therefore, relying on the long-term existence of ZEZ "Ingushetia" seems risky and makes it unattractive for long-term investments.
The process of forming a FEZ on the territory of Russia follows the latest global trends in this area. Thus, in the Russian Federation, it is planned to create an ecological and economic region "Altai", where a system of restrictions on the regimes of natural resource use and management will be introduced, environmental norms and standards that meet international requirements will be established. Legal and economic mechanisms, nature management regime will ensure the restoration and preservation of ecosystems, natural, historical and cultural heritage. It is planned to preserve the genetic fund of the flora and fauna, the landscape diversity of the Altai Mountains.
Thus, an analysis of the activities of FEZs in Russia shows that they do not fulfill their main task: they are not hotbeds of economic growth that give impetus for the development of other territories. Russia made the mistake of declaring 11 regions with a total area of 1 million square meters as free economic zones. km, which corresponds to 7% of the country's territory and the area of 300 free economic zones operating all over the world.
Foreign capital did not become a catalyst for growth even in those FEZs where its concentration is high. There are a number of factors that impede the inflow of capital and together form the investment climate:
Lack of a stable legal framework that takes into account international practice governing the activities of domestic and foreign companies;
Growing social tension;
Underdeveloped infrastructure, including communications, telecommunications, transport and hotel facilities;
Separatist sentiments, which are inherent in some regional leaders;
Corruption.
In the near future, one can hardly expect dramatic changes in the investment climate in Russia as a whole. But for limited territories within the country, this task is quite feasible, and primarily through the use of the SEZ mechanism. They can become, under favorable conditions, a kind of oases of growth, in which foreign and Russian investments will be accumulated, which will give an impetus to the development of the country as a whole. This is all the more relevant since in 1997 the State Duma adopted and approved by the Federation Council the Law "On Free Economic Zones", which will make it possible to use this form of international relations even more effectively to actively attract foreign direct investment to the country.
At the current stage for Russia, the most optimal form of SEZs are industrial zones, in which it is advisable to develop import-substituting production. As the domestic market becomes saturated, these zones can be re-profiled for the production of products oriented to the world market, and in fact they will be transformed into FTEs. In addition, for Russia, one of the priority forms of the development of SEZs should be NPP, which would make it possible to use the scientific potential and prevent the "brain drain".
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 the framework of these separately taken territories, it is possible to conduct a completely different industrial, investment, fiscal and tariff policy.
What are special economic zones of Russia? Why are they created? Why are such places attractive for investors and what benefits do they bring to the state? We will try to answer these and other questions within the framework of this article.
Special zones
The best practices for creating such territories undoubtedly belong to European countries. Nevertheless, Russia also has a fairly serious potential in this area. To date, more than two dozen SEZs are registered on the territory of the country. The main special economic zones of Russia can be divided into several types:
- industrial;
- tourist;
- logistic;
- technological.
A little later we will talk in more detail about the types of SEZs. And now we will tell you about their location. The special economic zones of Russia include the territories in Karachay-Cherkessia, Adygea, Kabardino-Balkaria, Dagestan. This also includes the Kaliningrad region. The newly created ones include the Crimean Peninsula.
Basic concepts
The terminology in this area is rather confusing. Let's figure it out a bit. Surely you have heard such expressions more than once:
- special economic zone;
- free economic territory;
- zone;
- special economic zone.
How do you figure out what they all mean? There is nothing complicated here. All of the above are different names for the same phenomenon. The only exception here can be that the concept also means free territory, but much smaller. Usually, a free trade zone is a physically separate territory in sea or air ports, where there is no customs duty at all. Duty Free is a classic example.
Goals and conditions for the creation of 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. They are usually extremely beneficial for domestic or foreign investors. All legal entities conducting economic activities on the territory of the SEZ are referred to as its residents.
To create a SEZ, certain conditions are required:
- 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 activity.
Why are special zones needed?
All special economic zones of Russia are called upon to solve strategic problems. The creation of such territories contributes to both the development of the country as a whole and the improvement of life in its individual regions. With the organization of the SEZ, the state solves the following tasks:
- creation of a large number of new jobs for citizens with sufficient qualifications;
- attracting foreign capital to the country;
- encouraging domestic producers to invest in advanced technologies, production, infrastructure;
- retention of intellectual potential on the territory of the country;
- development and support of domestic producers.
Residents participating in the development of special economic zones also have their own advantages:
- use preferential taxation to reduce administrative and production costs;
- saving on various duties, rental rates and other payments, create a more competitive product;
- have the opportunity to attract qualified personnel;
- increase their income by minimizing their own costs.
In addition, the state conducts the construction of infrastructure in the SEZ most often at its own expense. It also reduces the burden on residents.
What is the essence of the SEZ?
As you already understood, all the special economic zones of Russia (the list of them is quite large) help to develop or master new territories and industries. A special regime is being created for entrepreneurs so that they can quickly reconfigure their business under the new conditions. Crimea is a classic example. This is a completely new territory, the entire business in which for a long time has been adapted to the laws of Ukraine. Now, entrepreneurs need time and incentives to reorient it. Therefore, the state cuts taxes, simplifies the system of customs duties, adapts the insurance system and simplifies registration. The same is happening in other regions.
Privileges
There are preferential economic conditions for SEZ residents. For example, such:
- privileges in the field of trade - 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 exemptions - reduced tax rates or their complete absence, reduced foreign exchange controls;
- little or no restrictions 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 ability to equip warehouses and production facilities on the basis of a minimum rental price;
- affordable and inexpensive services and infrastructure - subsidies for utilities, cheap gas, water, electricity, repaired roads, provision of transportation services;
- reduced standards of environmental pollution, 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 accelerated obtaining permits, etc.
Types of special economic zones
As we have already said, all zones with special economic conditions can be conditionally divided into the following types:
"Alabuga"
Now let's take a closer look at some of the SEZs in Russia. Let's start with the SEZ PPT "Alabuga". This industrial and 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:
- manufacture of buses and automotive components;
- manufacturing of household appliances;
- furniture manufacturing;
- high-tech chemical production;
- aviation construction.
42 residents are registered in this territory, and more than 4.5 thousand people are employed in total. The area of the zone is 20 square kilometers.
In order to become a resident of this complex, you need:
- register your company on the territory of the Yelabuga municipality;
- sign an agreement with the management of the SEZ, undertaking commitments to make investments in their funds in the amount of at least 1 million euros during the first year and total investments for the entire period of the agreement - at least 10 million euros.
Entrepreneurs who have become residents of the economic zone "Alabuga" can count on the following preferences:
SEZ "Dubna"
This is a technical and innovation zone, created in 2005 on the basis of the RF Government Resolution No. 781.
The territory of the SEZ "Dubna" has an area of about 200 hectares and is divided into three sections:
- town of programmers;
- nanotechnology platform;
- section of nuclear 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 SEZ "Dubna", you need to register an enterprise on the territory of the municipality and conclude an agreement with the governing bodies on the implementation of innovative activities.
Residents of this special economic zone can also count on privileged conditions in the field of taxation and other types of support. can be like this:
- no VAT when exporting goods abroad;
- zero rate of income tax credited to the federal budget before 01.01.2018;
- 13.5% - income tax to be credited to the local budget;
- 14% - payments to off-budget funds;
- 0% - the rate of land tax for a period of 5 years, property tax - for 10 years, transport tax - for 5 years.
Also, residents are entitled to other preferences:
- preferential rent of premises and land plots;
- free connection to engineering networks and communications;
- accelerated processing of documents for land plots;
- free customs zone;
- high-speed data transmission systems.
Also, residents are offered the conditions of a free customs zone, under which the import duty 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 established in February 2007 on the basis of the RF Government Resolution No. 67. The privileged position is provided for 49 years.
This zone is located 12 km from the city of Gorno-Altaysk, the center of the Altai Republic. Here, about 2.5 thousand people have been provided with new jobs. The area offers unique opportunities for its residents. Cooperation is built on the principles of public and private partnership. This means that the creation of all the necessary infrastructure is financed from 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 format of checks;
- "one window" mode;
- registration of lease for land plots with a regulated legal status.
Investors will also receive tax incentives:
- 0% - the rate of property tax, as well as land tax for 5 years;
- payment for the lease of 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 area. It has the largest area among all existing - 3326 hectares. Turquoise Katun is positioned as the first and largest zone of natural and extreme mountain tourism, divided into two parts. The first is for young people. There are centers for skiers, rock climbers, rafters, trackers, a youth hotel and other adapted infrastructure. The second is for wealthy tourists. There are comfortable and expensive hotels and other amenities.
This economic zone, in fact, is just beginning its development, but it already has a significant number of investors who are ready to invest money on attractive terms. After all, residents are also offered benefits and preferences here.
"Titanium Valley"
SEZ "Titanium Valley", created in the Sverdlovsk region, is also quite unique. The specialization of the SEZ is the titanium industry, which is exclusive on the territory of the Russian Federation. Here, significant benefits are provided to enterprises focused on the production and high-tech processing of world-class products. The priority industries here are titanium processing and the production of products from it, the manufacture of equipment for metallurgical complexes and mechanical engineering, the production of building materials.
Ulyanovsk
SEZ PT "Ulyanovsk" is also focused on mechanical engineering and instrument making. Here in honor of the following activities:
- instrument making, electronics manufacturing;
- aircraft construction;
- aircraft maintenance;
- production of electrical equipment;
- manufacturing of composite materials;
- other branches of mechanical engineering.
In conclusion, I would like to say about non-resident entrepreneurs operating 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 such an economic zone as the Kaliningrad region, a reduced profit tax applies to absolutely all enterprises, regardless of the type of economic activity and group of goods. That is why starting a business is the most interesting in the SEZ. Of course, when it comes to making money.
Keywords:special, free, economic, zones, SEZ, SEZ, the essence of the SEZ, types of SEZ
Free, special or special economic zone(abbreviated SEZ or FEZ) - 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 purpose 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.
The goals of creation from the point of view of the state:
attracting foreign direct investment, advanced technologies for the production of goods and services;
creation of new jobs for highly qualified personnel;
development of the export base;
import substitution;
approbation of new methods of management and labor organization.
Purposes of creation from the point of view of investors:
development of new sales markets;
bringing production closer to the consumer;
minimization of costs associated with the absence of export and import customs duties;
access to infrastructure;
use of cheaper labor;
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 (FTZ) - territory taken out of the national customs territory. Inside, operations are carried out for the storage of goods and their pre-sale preparation (packaging, labeling, quality control, etc.).
Industrial production zone(PPZ) - a part of the national customs territory, within which the production of specific industrial products is established; however, investors are provided with various benefits.
Techno-innovation zone (TVZ) - the territory taken out of the national customs territory, inside which the research, design, design bureaus and organizations are located. Examples of TVZ: technoparks, technopolises.
Tourist and recreational zone (TRZ) - the territory in which the tourist and recreational activities are carried out - the creation, reconstruction, development of infrastructure facilities for tourism and recreation, the development and provision of services in the field of tourism.
Service area- an area with preferential treatment for firms engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation)
Complex zones... They are zones with a preferential regime of economic activity on the territory of a separate administrative region. These are free enterprise zones in Western Europe and Canada, formed in depressed regions, special economic zones in China, special regime territories in Argentina and Brazil.
By the degree of integration into the economy
Zones, integrated into the national economy, focused on the development of ties with sectors of the national economy that are not part of the zone, and helping to solve the problems of export production, increasing the technological level of production, improving the quality of products, meeting internal needs.
Enclave (export-oriented) zones, in which production is focused on export and replenishment of foreign exchange earnings, and the connection with the domestic economy is minimal.
By systems of benefits
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 entered into force on January 1, 2006: , 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 - a simplified procedure for registering enterprises, a simplified procedure for the entry and exit of foreign citizens, the unhindered export of lawfully earned profits by foreign citizens abroad.
Special economic zones- these are territories that the state endows with a special legal status and economic benefits to attract Russian and foreign investors to priorityFor Russia industry.
In Russia, the systemic development of special economic zones began in 2005, since the adoption of the Federal Law on SEZ 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.
On the territory of the SEZ there is special business regime:
- investors receive the infrastructure for business development created at the expense of the state budget, which allows them to reduce the costs of creating a new production;
- thanks to the free customs zone regime, residents receive significant customs privileges;
- a number of tax preferences are provided;
- the “one window” administration system allows to simplify interaction with state regulatory authorities.
There are four types of special economic zones in Russia:
- Industrial production zones or industrial SEZs.
- Technology and innovation zones or innovative SEZs.
- Port areas.
- Tourist and recreational zones or tourist SEZ.
In addition, in the Kaliningrad region, a SEZ (SEZ "Yantar, SEZ in the Kaliningrad region) has been operating since 1991, the conditions of which are currently stipulated in a separate Federal Law No. 16-FZ of 10.01.2006.
Industrial SEZ
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 - these are just 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 in the Russian market by reducing costs.
Industrial zones are located on the territory of the Yelabuga region of the Republic of Tatarstan (SEZ "Alabuga") and the Gryazinsky region of the Lipetsk region (SEZ Lipetsk). On August 12, 2010, a decree of the Government of the Russian Federation was signed on the creation of a special economic zone of an industrial-production type in the Samara region, the territory of which is directly adjacent to Togliatti.
Among the priority areas of activity of industrial zones are production:
Cars and auto components;
Building materials;
Chemical and petrochemical products;
Household appliances and commercial equipment.
Innovative SEZ
The location of innovative (technology-innovative) SEZs in the largest scientific and educational centers with rich scientific traditions and recognized research schools opens up great opportunities for the development of innovative business, the production of science-intensive products and their introduction to Russian and international markets.
The 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 make innovative SEZ attractive for venture capital funds, as well as developers and manufacturers of high-tech products.
Four innovation zones are located on the territory Tomsk, St. Petersburg, Moscow and Dubna(Moscow region).
Priority areas for the development of innovation zones are:
Nano and Biotechnology;
Medical technology;
Electronics and communications;
Information Technology;
Precise and analytical instrumentation;
Nuclear physics.
Tourist SEZ
Located in the most picturesque and popular regions of Russia, tourist (tourist and recreational) SEZs offer favorable conditions for organizing tourist, sports, recreational and other types of business.
Seven tourist zones are located on the territory of the Irkutsk Region, Altai Territory, the Republic of Altai, the Republic of Buryatia, Kaliningrad Region, Stavropol Territory, Primorsky Territory. Six more newly created SEZs are located in the North Caucasian Federal District.
Port SEZ
Port logistics special economic zones are located in close proximity to the main global transit corridors. Their position allows access to a fast-growing market for 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 preconditions for the development of projects related to the maintenance and refurbishment of aircraft.
The main direction of the development of the port and logistics zone in the Khabarovsk Territory is the formation of a modern multi-profile port, ship repair center, which is based on a convenient geographical location and an already existing infrastructure base.
On October 2, 2010, Russian Prime Minister Vladimir Putin signed Decree No. 800 of the Government of the Russian Federation on the creation of the Murmansk PSEZ. On October 26, the decree came into force. On the territory of SEZ "Murmansk" 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, the assembly of drilling rigs is possible, which is of great importance for the successful development of offshore oil and gas fields. Investors in the port SEZ "Murmansk" will receive tax and customs benefits, as well as connections to infrastructure facilities. Investors are guaranteed the invariability of tax benefits during the entire period of existence of the special economic zone.
OJSC "Special Economic Zones"- a management company in charge of the existing and newly created special economic zones of Russia. Of the 24 operating SEZs, 4 specialize in the development of industrial production, 4 in technological innovations, 13 in the development of tourism and recreation business, 3 in the development of port, logistics and transport hubs.
The world economy has long been accustomed to such a special development tool as a free economic zone. This is an effective way to attract investment to the region and to ensure the growth of production or other types of economic activity.
Definition of the concept of "free economic zone"
The officially designated economic territories were enshrined in an international convention on the simplification and harmonization of customs procedures in 1973 in Kyoto. In its most general form, a free economic zone is a part of a country's territory on which special conditions are established, expressed in the absence or weakening of customs control and significant tax benefits.
Today there is no final terminological clarity, and the names "free" or "special economic zone" are used interchangeably. The essence of this phenomenon is the special conditions that exist in a limited area. The organization of such zones is always associated with the solution of a specific economic problem: the development of the territory, the attraction of investors, the creation of a new type of economic activity.
The principles of the existence of free economic zones
Regardless of the type and country of location, special free economic zones are created on the basis of the following principles:
- mandatory absence of any customs duties on the import of components for future products, equipment and on the export of manufactured goods;
- tax incentives;
- state guarantees against any type of confiscation and expropriation of property belonging to foreign investors;
- a set of benefits and privileges of a different nature for companies operating on the territory of a free economic zone;
- free use of hard convertible currency for all types of transactions.
The goals of creating free economic zones
The emergence of special zones is associated with the solution of pressing economic problems. The free economic zone is an effective tool to help regional economies. Zones can help in many cases. They are created in order to revive medium and small businesses in a depressed or subsidized region of the country, help to level the standard of living in different regions, allow more efficient use of the resources available in the region, and much more. That is why there is a fairly large list of goals that show the creation of a free economic zone. The objectives may differ when considering their significance to the government and to the investor. The state interests of creating free economic zones are as follows:
- attracting foreign investment, mobilizing capital, obtaining innovative technologies for the production of goods and services;
- the creation of a large number of new jobs, especially for highly qualified personnel;
- import substitution, production of goods, technologies and services within the country for the development of the domestic market instead of importing goods;
- formation of a possible export base;
- approbation of new techniques and methods of management, legal and tax models, development of skills for managing new systems, training.
For the investor, the following goals are relevant:
- increasing the profitability of investments due to tax breaks;
- convergence of production and consumer;
- getting cheap labor;
- removal of various administrative barriers in doing business;
- development of the territory and obtaining in this connection additional opportunities for business expansion.
Functions of free economic zones
Any free economic zone is a complex multifunctional system. The functions performed by such territories include:
- increasing the industrialization of the region and the country as a whole;
- integration of the national market into the world economic and production system;
- an increase in foreign exchange injections into the budget of the country and the region;
- development of the region, including through the formation of highly qualified personnel, saturation of the market with quality goods and services, creation of additional jobs;
- increasing the efficiency of using available capacities and resources;
- increasing the country's role in world exports;
- mobilization of capital and business environment.
Organizational forms of free economic zones
Each state itself chooses the form of a special zone in accordance with the tasks to be solved and the characteristics of the region's economy. Therefore, a country's free economic zone can have a different functional and organizational form. In total, there are 5 main organizational types of such territories:
- foreign trade, in which the main type of activity is import and export, in which duty-free trade is accompanied by the development of transport systems, warehouse complexes, etc .;
- technological, these zones are focused on the development, development and testing of high technologies, they attract innovations to the region. Technopolises and technoparks are an example;
- complex production zones, they can be based on the creation of goods or the provision of services, most often zones for the production of consumer goods are created;
- offshore zones that attract capital by reducing or eliminating tax and customs duties, clients are provided with preferential conditions for transactions with currencies;
- service zones created for the development of one service or their complex, for example, banking or recreational and tourist zones.
Types of free economic zones
There are several classifications of special zones for different reasons. Traditionally, the territory of a free economic zone can belong to any type in accordance with the leading principle of organization, in this case, the following are distinguished:
- territorial free zones, which are created precisely based on the characteristics of the place, they include open zones that actively interact with other regions, and enclave ones, that is, those in which there are restrictions on cooperation with other regions;
- functional areas. They are created based on a specific function, for example, the production of certain goods or services.
According to the benefits provided, special zones can be divided:
- to customs, which provide significant benefits for the export and import of goods, raw materials, components;
- tax, in such zones, various types of fees have been partially or completely canceled;
- financial and investment, in which the rates for various types of fees are reduced, preferential terms of lending and insurance are provided;
- administrative, in which there is a simplified procedure for registration and registration of companies, as well as facilitated entry and exit of foreign citizens-investors.
A bit of history
The regime of free economic zones in the world was tested back in the 12th century, when the famous Hanseatic League appeared in Europe, which controlled trade in the Baltic and North Seas. The members of the union enjoyed various benefits and privileges, which ensured its success and longevity. In the 15-17th centuries, experiments with such territories were carried out in Italy, Russia and Germany. By the end of the 19th century, favorable conditions had developed for the emergence of a genuine special zone. The country's first free economic zone appeared in the German cities of Hamburg and Bremen. Hamburg has retained its privileges to this day thanks to its extremely advantageous location and developed infrastructure.
In the 20th century, the emergence of free economic zones becomes widespread; in the 70s, an international legal mechanism was formed, which allowed very many states to open such territories.
World experience
Modern free trade zones are very popular instruments of regional politics and economics. In total, there are more than 1000 such territories in the world, the record for their number is the United States, the most rapid growth of zones today is taking place in Asia. The most successful projects in world practice are:
- the Irish district of Shannon, where a technopark was created to attract investment amid the threat of a sharp decline in the use of the airport of international airlines, the world's first duty-free shop is also opening here, a powerful innovation center was formed here in the 80s;
- the Brazilian industrial district of the free zone of Manaus, in which energy companies are concentrated, which provided not only the domestic needs of the country, but also entered foreign markets;
- Chinese export cities: In the late 70s, zones with special tax and customs conditions were opened in 14 coastal cities, which allowed the region to make a breakthrough in development, as well as attract tens of billions of dollars to the country.
Russian practice
Free economic zones in Russia appeared in the last years of the existence of the USSR. They were aimed at developing the economy and establishing relations with other countries. The first were projects in Vyborg and Nakhodka. A feature of all zones of this period was the emphasis on the export of raw materials. In the 90s, several zones with a simplified tax regime appeared at once, they produce goods and attract foreign investment. But later it turned out that almost all plans were not destined to come true.
At the end of the 20th century, new projects appear: a foreign trade zone near the Sheremetyevo airport, a technological one in Zelenograd, a tourist and resort area in the Caucasus. The country is gradually developing its own approach to the functioning of such territories, but their activities are facing significant difficulties.
Features of free economic zones in Russia
In the 2000s, Russia begins to seriously approach the development of special territories in order to attract foreign capital and support high-tech sectors of the economy.
The following zones of free economic development have formed in Russia:
- industrial (Elabuga, Lipetsk, Togliatti, etc.);
- innovative (Zelenograd, Dubna, Fryazino, etc.);
- tourist (Irkutsk, Buryatia, Altai, etc.);
- port (Khabarovsk, Ulyanovsk, Murmansk).
Chapter 2. Organizational and legal status of special economic zones (SEZ) in the Russian Federation
2.1. Special economic zones as a kind of FEZ: delineation of the conceptual apparatus and characteristics of various types of zones
To intensify economic development and penetrate international markets, many states decided to create free economic zones on their territory. A free economic zone is perceived as a complexly organized complex reproductive economic system, including a territorial-organizational structure, administrative apparatus, a system of tax preferences, a set of resident enterprises operating on its territory. The SEZ mechanisms allow creating new or renewing existing ties between economic entities on the basis of coordinating their economic interests, forming a competitive reserve, participating in the redistribution of resources of the world economy, smoothing out lags in the development of related and related sectors of the economy, effectively participating in intercountry industrial cooperation.
Historically, in foreign scientific literature and legislation on free zones, on the basis of which Russian legislation was also built, the concept of "free trade zones" was used - free economic (trade) zones. In Russia, prior to the adoption of the 2005 Federal Law “On Special Economic Zones”, the term “free economic zone” was also used almost everywhere when it came to special territorial entities. Moreover, when the term “special economic zones” was used in rare cases, it was identified with the concept of “free economic zones”. So, in Art. 23 of the Federal Law "On State Regulation of Foreign Trade Activity", adopted in 1995, provided that "a special regime of economic, including foreign trade, activities on 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 Foundations of State Regulation of Foreign Trade Activity" 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 Activity". According to Art. 42 of this law "a special regime of 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 deliberately linked the concept of "free economic zone" with the range of relations arising in 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 are understood as isolated territories of states, on which special favorable conditions are created for the activities of foreign enterprises to solve specific economic and other problems." B.M. Smitienko believes that "a free (special) economic zone is understood as a part of the territory (economic space) of the state with a special, preferential regime of economic, foreign trade, investment activities." A more expanded definition of SEZ in his scientific works is given by V.E. Rybalkin, who believes that “FEZ is a region, part of a national territory with special preferential foreign trade, customs, investment, monetary and financial and tax regimes that encourage economic (production, commercial, entrepreneurial) activities of foreign participants, attracting foreign investment and advanced foreign technologies ". S.A. Rybakov and N.A. Orlov identify FEZ and SEZ as equivalent concepts and define them as "a relatively isolated part of the country's territory, where 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 "formations 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.
The foreign practice of creating such economic zones indicates that a unified approach to their designation has not yet been formed. Of all the variety of names of economic zones found in foreign countries, the following can be distinguished with a certain degree of convention:
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 which is to attract investments to the economy of a given region in general, 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 clear focus 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 equally be both national and foreign investors. Thus, it became necessary to legislatively consolidate the concept of "special economic zone".
Legislation (Art. 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 waspscommon economic zone 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 a special zone Is not a territory in a political or geographic sense. This is a 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 on the territory of the zone. This regime is the essential element of the functioning of the zone, distinguishing it (organizationally and functionally) from the national legal space. The meaning of this allocation is to increase efficiency in achieving socio-economic results.
In the definition of SEZ, the following characteristic features should be highlighted:
1. SEZ is part of the territory of the Russian Federation - state and customs territory. The latter clarification is of particular importance, since it clarifies the question of whether the customs sovereignty of the Russian Federation extends to the SEZ, whether Russian customs legislation is in effect on 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 endowed with the right to create a SEZ in the territories of a constituent entity of the Federation or a municipality. The relevant decisions are formalized by decrees of the government of the Russian Federation on the establishment of SEZs (for example, Resolution of the Government of the Russian Federation of December 21, 2005 No. 784 "On the creation of a special economic zone of industrial and 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 territory of the Russian Federation in that it has a special regime for carrying out entrepreneurial 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 an independent activity, carried out at its own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. This procedure is regulated by the Federal Law of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".
The special regime of entrepreneurial activity on the territory of the SEZ is manifested primarily in the provision of various types of benefits to the residents of the SEZ:
Customs (foreign trade);
Tax;
Financial (various forms of subsidies, which can be provided in the form of a reduction in rent for the use of land plots and industrial premises, soft loans, etc.);
Administrative (simplified procedures for registering organizations, simplified entry-exit regime for foreign citizens, etc.).
The peculiarity of the legal regime of entrepreneurial activity is also manifested in special guarantees that the legislator provides to SEZ residents. In accordance with Art. 38 of the Law on SEZ, residents of zones were provided with a guarantee against unfavorable changes in the legislation of the Russian Federation on taxes and fees, which means 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 that worsen the position of taxpayers who are SEZ residents, with the exception of acts of legislation of the Russian Federation on taxes and fees related to the taxation of excisable goods, are not applied to SEZ residents during the term of the business agreement.
Thus, the special economic zone can be represented as domestic a kind of international FEZ institute, the specificity of which lies in the granting of a special territorial status and regimes for carrying out entrepreneurial activities established by Russian legislation.
The powers for the legal regulation of the SEZ activities are attributed to the exclusive jurisdiction of the Ministry of Economic Development of Russia. In the field 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 licensing powers, for example, authorizes the entry of foreign citizens in order to carry out labor activities.