Help 2-NDFL / 15.09.2021

The most successfully operating SEZ in the Russian Federation are. Free economic zones in Russia - list, types and purposes of free economic zones. The goals of creating free economic zones

Special economic zone

Special, free 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 creating the SEZ

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.
Export base development.
Approbation of new methods of management and labor organization.

The goals of creation from the point of view of investors

Bringing production closer to the consumer.
Minimization of costs associated with the absence of export and import customs duties
Access to infrastructure.
Using cheaper labor.
Reducing administrative barriers.
Territory development.

SEZ classification

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 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) - 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 zone - an area with a 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 developing 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 domestic needs.
Enclave (export-oriented) zones in which production is oriented towards export and replenishment of foreign exchange earnings, and the connection with the domestic economy is minimal.

By systems of benefits

Special economic zones by country

Russia

Special economic zones are territories that the state endows with a special legal status and economic benefits in order to attract Russian and foreign investors to priority sectors for Russia.

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 is the development of high-tech sectors of the economy, import-substituting industries, tourism and the health resort sector, the development and production of new types of products, and the expansion of the transport and logistics system. The development of special economic zones in Russia is carried out by a specially created management company - "Special Economic Zones", the sole shareholder of which is the state.

On the territory of the SEZ there is a special regime for carrying out entrepreneurial activities:

Investors receive infrastructure for business development, created at the expense of the state budget, which allows them to reduce the cost of creating a new production
Thanks to the free customs zone regime, residents receive significant customs benefits
A number of tax preferences are provided
One-stop-shop administration system simplifies interaction with government regulatory bodies

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 has been operating 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 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 (Togliatti (special economic zone)), the territory of which is directly adjacent to Togliatti. In December 2010 - a special economic zone of industrial and production type "Titanium Valley" was created (Verkhnyaya Salda, Sverdlovsk region)

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

Automobiles and auto components
Building materials
Chemical and petrochemical products
Household appliances and commercial equipment

Innovative 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 in Tomsk, St. Petersburg, Moscow (Zelenograd) and Dubna (Moscow region).

The priority areas for the development of innovation zones are:

Nano and biotechnology
Medical technology
Electronics and communications
Information Technology
Precision 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.

Conditions of creation

Only four types of SEZs can be created on the territory of the state:
- Innovative (Technological and innovative) (no more than 4 km²);
- Industrial production (since 2012, with an area of no more than 40 km²);
- Tourist and recreational;
- Port
No SEZ, except for zones of a tourist and recreational type, can be located on the territory of several municipalities or include the entire territory of an administrative formation;
On the territory of the SEZ not allowed:
- Extraction and processing of minerals;
- Production and processing of excisable goods, with the exception of cars and motorcycles;
SEZs, except for SEZs of a tourist and recreational type, can be created only on state-owned land plots;
The decision to create a SEZ is made by the Government of the Russian Federation.

Belarus

Work on the creation and development of free economic zones in Belarus was started back in the 90s. Separate districts of regional centers were selected as territories for the creation of SEZs. Currently, there are 6 free economic zones in the Republic of Belarus, including Brest, Gomel-Raton, Minsk, Vitebsk, Mogilev and Grodnoinvest. All FEZs of Belarus are complex in terms of the nature of economic activity, which is manifested in the performance of their production, export and customs functions. Currently, a project is under development to organize a specialized SEZ of tourist and recreational type "Nesvizh-Minsk". The first FEZ "Brest" in Belarus was created in 1996. The process of the establishment of the FEZ included two stages. At the first stage (1997-2000), the emphasis was placed on the formation of the necessary foundations of the production and social infrastructure of a diversified complex of interconnected industries, including export-oriented ones, to solve the problems of the subsequent stages of the zone's development. The second stage (2000-2005) provided for the formation and expansion of the production potential of the zone in accordance with its specialization, the creation of a highly efficient production and innovation complex of export and import-substituting enterprises, the development of tourism, recreation and other activities. In practice, the FEZ "Brest" was created practically in a clean place, in the absence of attractive conditions for investors. The problem of lack of the necessary infrastructure elements for the functioning of industrial production was the main one for the FEZ "Vitebsk". Also, there were no temporary storage warehouses on the territory of the FEZ, where operational customs management and control of all incoming and outgoing goods should be carried out. The development problem is expressed through the need for investment, either by one FEZ resident, or participation in joint construction. More favorable starting conditions for the creation of a free economic zone were in the regions of the cities of Minsk, Gomel, Grodno and Mogilev. Firstly, these centers had the necessary infrastructure, engineering communications, free land for production activities. Secondly, there is a well-developed network of road, rail and air communications. Thirdly, the presence of free production capacities of operating enterprises, facilities and construction at the borders of the FEZ, as well as land plots in areas of promising industry. The creation of free economic zones aims to attract foreign capital, subject to local production, with the further sale of goods (services) for export. The total export of the FEZ of Belarus in 2009 amounted to 1176.86 million dollars, and imports - 1146.94 million dollars. The balance is +29.91 million dollars. The situation changes in 2010. Exports of goods and services amounted to $ 1,571.24 million, and imports - $ 1,588.89 million. Accordingly, the foreign trade balance was $ 17.65 million. The largest number of residents are engaged in mechanical engineering and metalworking, the chemical and petrochemical industries. These spheres account for about 48% of all FEZ residents. These industries are highly technological and require constant flows of financial resources. The effectiveness of the functioning of the SEZ is reflected through the volume of accumulated investments. Free economic zones of Belarus for the period from 1998 to 2011 accumulated foreign capital in the amount of 559.87 million dollars. In absolute terms, the largest amount of PPI came from the FEZ "Mogilev", "Brest", "Minsk". Net inflows of foreign direct investment from FEZ residents amounted to only $ 166.52 million, respectively, 8% of the total volume of direct investment in the country in 2011. Such indicators call into question the effectiveness of the functioning of the FEZ in Belarus. In the presence of customs and tax incentives, which are mostly represented by the cancellation of any payments, residents of the FEZ are not able to attract high-quality foreign capital.

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

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

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

Port SEZ

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.

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

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

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

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

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

Let's consider the basic concepts

You have probably heard several different terms - "free economic zone", "free trade zone", "special economic zone". In fact, these are different sounds of the same phenomenon.

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

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

“A free zone, or free trade zone, is a fenced in or in any other way isolated physical area at or near a port or airport where customs duties are not levied. Such a zone is considered as being outside the tariff regulation of the given country "(World Bank, 1992)

Duty Free shops are a common example of such a zone.

What

Special economic zone (SEZ) is a territory with a special legal status, on which there are favorable economic conditions for the implementation of activities for Russian or foreign entrepreneurs.

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

What is it for

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

The state organizing the SEZ:

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

By participating in the functioning of the SEZ, residents have the opportunity to:

reduce production and administrative costs through preferential taxation, duties, rental rates, etc., which means creating a competitive product;
attract qualified specialists from among domestic personnel;
minimize own costs due to preferential terms for export and import and increase the revenue side.

In addition, quite often the construction of SEZ infrastructure facilities is carried out by the state in whole or in part at its own expense.

What is the essence

The main essence of the creation of a SEZ is the development or development of new territories (or industries). Crimea can be cited as an illustrative example: on the territory of the peninsula, all business has been adapted to Ukrainian legislation and the taxation system. In order for entrepreneurs to be able to rebuild the economic system and reach the price level of Russia, time and favorable conditions are needed. This is exactly what the government of the Russian Federation did by reducing value added taxes, simplifying the system of customs duties, revising the system of insurance and registration of enterprises.

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

What benefits does

investment and tax incentives (for example, tax holidays of varying lengths, tax exemptions and / or low tax rates, no foreign exchange controls and free return of profits);
trade privileges (minimum trade restrictions) - reduced rates or absence of duties on the import of raw materials, semi-finished products and fixed assets required for the production and export of semi-finished products or final products;
soft restrictions (or no restrictions) on the ownership of production assets by foreigners;
relatively cheap and affordable infrastructure and services - the provision of electricity, water, roads, transport and communication services (for example, subsidizing utility bills);
relatively cheap and affordable land and buildings - provision of production and storage space at low rental rates (often subsidized);
minimum or lack of workplace and wage requirements (i.e. occupational health and safety issues);
minimum standards for environmental protection and pollution levels, or lack thereof;
large amounts of cheap and un unionized labor (or restrictions on workers' organizations);
access to markets (to the domestic market of the country where the zone is located and / or to the markets of neighboring countries);
long-term tax holidays and income tax benefits;
simplified customs procedures (for example, customs registration directly within the enterprise or expedited receipt of a permit).

SEZ types

There are several types of special economic zones:

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

Special economic zone in Yelabuga

For an example and understanding of the issue, we will give a description of the special economic zone "Alabuga" (Yelabuga region, Tatarstan).

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

Business specialization: production of automotive components, buses, household appliances. High-tech chemical manufacturing, pharmaceutical manufacturing, aircraft manufacturing, furniture manufacturing.

The SEZ area is 20 square kilometers.

Preferences for residents of the special economic zone "Alabuga"

free customs zone regime, in which foreign equipment is located and used within the special economic zone "Alabuga" without paying customs duties and VAT;
abolition of export duties on the export of manufactured products
residents of the SEZ "Alabuga" are exempt from property tax from the moment the property is registered and from the land tax from the moment the ownership of the land plot arises.
in addition to land plots provided to investors at a fairly low price, a resident of the SEZ "Alabuga" gets access to a fully prepared engineering infrastructure. Electricity, gas, heat and other engineering communications are supplied to the boundaries of the plots;
the corporate income tax rate has been reduced to 2% during the first five years of operation (for the second five years the rate is 7% and then remains at 15.5% until 2055);
full exemption from payment of transport tax, land and property tax to be credited to the budget of the republic.

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

Total number of employed personnel: more than 4200 people.

Government- JSC "SEZ PPT" Alabuga ".

Registration of SEZ residents

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

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

Small business in the SEZ Alabuga

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

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

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

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.

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The most successfully operating SEZ in the Russian Federation are. Free economic zones in Russia - list, types and purposes of free economic zones. The goals of creating free economic zones