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

Today you will learn:

1. What SEZs are there in the Russian Federation;
2. What functions do they perform;
3. What is the procedure for registering a SEZ?

When problems arise in the state’s economy, in order to attract investors from abroad, special zones are created on the territory of the state in which completely different investment, tariff and industrial policy. Why such zones are organized, what types they are, we will discuss in today’s article.

Excursion into history

A similar regime was tested back in the 12th and 13th centuries in Europe. The first full-fledged SEZ began to operate in Germany. These were the cities of Bremen and Hamburg. These cities retain the full range of privileges to this day.

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

What is a free economic zone

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

Surely everyone has heard the following expressions more than once:

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

All that is listed above are different names for the same phenomenon. The only exception is the term “free trade zones”.

So, let's analyze:

Free Trade Zones – these are separate territories within which customs duties are not levied.

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

Why do we need SEZs?

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

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

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

Those who operate in economic zones receive the following benefits:

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

The goals of free economic zones are to stimulate economic development countries in establishing foreign economic relations.

Types of free economic zones

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

Types of free economic zones

There are actually several classifications of SEZs.

Let's consider one of them:

1. Territorial free zone– for interaction with other regions, limited or complete;
2. Functional– created to perform a specific function (for production, etc.);
3. Customs – with the provision of serious benefits for the import and export of goods;
4. Tax– with partial or complete cancellation of fees;
5. Financial and investment– with reduced rates on fees, reduced interest on loans and insurance;
6. Administrative – with a simplified procedure for registration and registration of various companies, as well as simplified rules for the exit and entry of citizens of other states.

Free economic zones in Russia - list

A serious approach to the issue of the formation and development of special territories in Russia became relevant in the 2000s. They began to create them in order to attract foreign investors and provide support to high-tech sectors of the economy.

Several SEZs have been formed in our country:

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

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

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

Conditions for the full functioning of the SEZ

• The geographical location must be favorable;
• Free space for development;
• High level of infrastructure;
• Opportunity to attract personnel with a good level of qualifications;
• Possibility to develop external relations;
• There must be activities that have developed historically.

Operating principles

• The state must guarantee the absence of confiscation and other appropriation of property belonging to the investor;
• Currency should be freely used to carry out any transactions;
• There must be no customs duties.

Differences between SEZs and SEZs from other regions

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

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

Registration and procedure for joining the SEZ

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

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

• The direction of business must correspond to the priority specialization of the SEZ;
• The investor must develop a business plan that is approved by the state. Preference is given to those investors who carry out large investments, provide residents a large number of work places.

There is also a certain financial threshold for investors to enter the SEZ. Let's look at an example of what needs to be done to become a resident of the FEZ of Crimea.

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

Companies that:

• Mining minerals;
• Are engaged in the gambling business;
• Produce excisable products;
• Apply.

Registration procedure

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

• A certificate from the place of registration, which will confirm that there are no tax arrears;
• Questionnaire;
• A copy of a certificate stating that the entrepreneur is not a taxpayer of the Federal Tax Service;
• A copy of the state certificate. company registration;
• Status statement bank accounts, as well as about credit history;
• A photocopy of the passport, notarized;
• A copy certified by a notary;
• Reporting signed by the manager and chief accountant for the last reporting date;
• Charter

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

Then the application is registered in the journal and the availability of documents is checked. An incomplete package will be returned to the applicant. But a businessman has the right to reapply. The contract is concluded within ten days.

Benefits and preferences for residents

• There is no need to pay duties on imported raw materials and spare parts if they are needed to produce final product, and not for resale;
• Reduced tax rates, or complete absence of tax payments;
• Workplaces can be equipped according to simplified standards;
• Minimum price for renting buildings and plots;
• Providing subsidies to pay utility bills;
• More lenient environmental standards;
• There has been no income tax for a long time;
• Available markets;
• A large number of workers;
• Possibility not to create trade unions of workers.

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

How effective are SEZs in Russia?

At the end of 2016, SEZs showed very low efficiency. Instead of the planned number of jobs, only half were created. The allocated lands have not been fully developed, etc.

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

Conclusion

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

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

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

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

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

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

creation of new jobs for highly qualified personnel;

development of the export base;

import substitution;

testing new methods of management and labor organization.

Goals of creation from the point of view of investors:

development of new markets;

bringing production closer to the consumer;

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

access to infrastructure;

use of cheaper labor;

reduction of administrative barriers;

development of the territory.

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

By function

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

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

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

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

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

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

By degree of integration into the economy

Zones, integrated into the national economy oriented towards developing connections with industries national economy, not included in the zone, and helping to solve the problems of export production, increasing the technological level of production, improving product quality, and meeting domestic needs.

Enclave (export-oriented) zones, in which production is focused on export and replenishment of foreign exchange earnings, and communication with domestic economy minimal.

By benefit systems

Tax: tax “holidays” - partial or complete exemption of investors from paying taxes on property and property, VAT, etc. (in accordance with the law on the SEZ, which came into force on January 1, 2006: residents of the SEZ are exempt from paying land taxes for five years , property and transport taxes, income tax is reduced by 4% (up to 16%).)

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

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

Financial- investment subsidies, government preferential loans, reduced payment rates utilities and rental of industrial premises.

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

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

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

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

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

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

There are four types of special economic zones in Russia:

- Industrial production zones or industrial SEZs.

- Technical development zones or innovative SEZs.

- Port areas.

- Tourist and recreational areas or tourist SEZs.

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

Industrial SEZs

Vast territories located in large industrial regions countries. Proximity to resource base for production, access to ready-made infrastructure and main transport arteries 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 Russian market by reducing costs.

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

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

Cars and auto components;

Building materials;

Chemical and petrochemical products;

Household appliances and commercial equipment.

Innovative SEZs

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

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

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

Priority directions for the development of innovation zones are:

Nano- and biotechnologies;

Medical technologies;

Electronics and communications;

Information Technology;

Precision and analytical instrumentation;

Nuclear physics.

Tourist SEZs

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

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

Port SEZs

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

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

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

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

OJSC "Special Economic Zones" — Management Company, which is in charge of 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 innovation, 13 in the development of tourism and recreational business, 3 in the development of port, logistics and transport hubs.

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

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

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

FTZs exist in the form of customs warehouses, free customs zones for production and shopping types and duty free shops. The customs warehouse regime is established for storing imported goods without charging customs duties, as well as for exported goods with a refund or exemption from duties. In fact, customs warehouses provide their enterprises - clients with tax credits. Customs zones provide the opportunity to conduct any production and commercial activity. Free customs zones of production type are created in areas with developed production and transport infrastructure and other favorable conditions for the development of entrepreneurial activity. In these zones, production operations are permitted, as a result of which the position of goods in the Product Nomenclature changes foreign economic activity. In such zones, along with commercial and warehouse organizations, improvement and modernization of goods, provision of insurance and banking services without paying duties and VAT, organizing trades and exhibitions. Special duty-free stores, which are located at major international airports, are also a type of free trade zone. These stores are entitled to duty-free import of goods.

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

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

Scientific and industrial zones, more often referred to as technology parks or technopolises, specialize in the development and production of high-tech products. The principles of organizing technology parks are very similar to the procedure for creating export production zones - the same territorial and economic isolation, governmental support in the form of foreign exchange allocations, financial and tax benefits, export orientation. The main difference between refineries and EPZs is that in export production zones mainly large-scale, labor-intensive production was created, while in technopolises the development of fundamentally new products and technologies, materials and goods, experimental, small-scale production of high-tech products is carried out. The most famous technology parks: in the USA - “Silicon Valley” (Silicon Valley), in England - the technology park of the University of Cambridge, in China - the Beijing Experimental Zone for the Development of New Technologies (based on Peking University), in Russia - International Center development of science and technology (MCRST) "Dubna", technopolis "Zelenograd".

Service free economic zones that concentrate banking and insurance services on preferential terms and usually representing the sector of export production zones, where insurance and financial companies, banks, their branches serving the activities of zone structures. This type of zone may also include SEZs for the provision of recreation and tourism services, facilitating international personal and business communication between citizens.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1. The SEZ is part of the territory of the Russian Federation - state and customs territory. Last update It has special meaning, since it brings certainty to the question of whether the customs sovereignty of the Russian Federation extends to the SEZ, whether Russian customs legislation is in force 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 vested with the right to create SEZs on the territories of a constituent entity of the Federation or municipality. The corresponding decisions are formalized by decrees of the Government of the Russian Federation on the formation of SEZs (for example, Decree of the Government of the Russian Federation of December 21, 2005 No. 784 “On the creation of a special economic zone of industrial production type on the territory of the Yelabuga region of the Republic of Tatarstan”).

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

The definition of entrepreneurial activity is contained in paragraph 3 of Art. 2 Civil Code RF. In him entrepreneurial activity recognized as independent activities carried out at one's own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in established by law ok. This procedure is regulated by Federal Law of August 8, 2001 No. 129-FZ “On state registration legal entities And individual entrepreneurs» .

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

Customs (foreign trade);

Tax;

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

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

Peculiarity legal regime entrepreneurial activity is also manifested in the special guarantees that the legislator provides to SEZ residents. In accordance with Art. 38 of the Law on SEZs, zone residents are provided with a guarantee against unfavorable changes in the legislation of the Russian Federation on taxes and fees, meaning that acts of legislation of the Russian Federation on taxes and fees, laws of constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of local governments on taxes and fees , worsening the situation of taxpayers who are residents of the SEZ, with the exception of acts of legislation of the Russian Federation on taxes and fees related to taxation excisable goods, do not apply to SEZ residents during the term of the business agreement.

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

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

Classification of SEZs is not just a list of them with brief description, this is the evolution of their development, formation and functioning. This is a very long path of development and transformation of the simplest economic zones into more advanced ones. It's ever-changing content economic structures, called economic zones.

1. Trade and warehouse areas.

In this type of zone, foreign goods can be stored, traded and traded without paying normal customs duties. This is a duty-free trade and warehouse zone, which is exactly how the Kyoto Convention defined it. These zones are characterized by three features:

• 1. they are created to serve the global market;
• 2. they are not subject to many tax and customs regulations

restrictions in force in the rest of the country (“customs extraterritoriality”);

3. they are covered government regulation foreign economic relations.

Trade and warehouse zones are created not only for the reception, storage, processing of goods with their subsequent purchase or sale, but also for carrying out operations that improve their consumer properties. On their territory, enterprises can engage in extensive exhibition activities, organize auctions and represent banking and insurance services, without charging trade duties, as well as VAT as a result of improving the consumer properties of the product. All trade and warehouse zones are organized mainly in seaports, at railway junctions, at airports, that is, in places of transit of goods and passengers.

2. Free customs zones.

Modern varieties of duty-free trade and warehouse zones, which are among the simplest, are free customs zones. They are created to enhance foreign economic activity.

This type of zone is also called special or duty-free customs zones and even free customs territories. These zones; As a rule, they are created in sea and river ports, in air harbors and on transport routes, as well as in certain industrial areas for the processing of exported industrial products, unloading, loading and transshipment of imported goods, warehousing of goods that have not passed customs inspection. Free customs zones supply ships and other Vehicle in sea, river and air ports. These are special duty-free trading and warehouse zones, which, while remaining part of the national territory, from the point of view of the financial regime are considered to be outside state borders.

They serve both the trade turnover of the host country and international transit operations. Goods may be located in free customs zones without any time limit. Preferential treatment in free customs zones is based on the abolition (mitigation) of customs duties and export-import controls over goods; entering and re-exporting from the zone. When delivering goods from the zone to the territory of the home country, an import duty is charged. The development of the financial services sector (lending, foreign trade insurance, etc.) is encouraged.

3. Free trade zones.

Free trade zones are “commercial centers” whose activities should accelerate trade turnover and stimulate foreign trade. They represent limited territories that are considered outside the customs national space of states. The freedom of such zones means the exemption of goods from customs duties, import taxes, and other types of financial control. Commercial products imported into a free trade zone are not declared, but the customs administration has the right to organize controls within the zone in order to prevent the transportation of contraband and prohibited goods. Free trade zones typically have storage facilities storage facilities and carry out warehousing, sorting, packaging, labeling and selective quality control of stored goods. Goods stored in the zone can remain there indefinitely. Storage fees depend on the length of time and type of storage, including insurance premiums. The activities and functional specifics of free trade zones are divided into: transit free ports; free customs zones; trade and production zones.

4. Export production zones.

This type of zone is also called “export processing zones” or “special export promotion zones.” They are enclaves within a national customs territory, usually located near international ports. Entrepreneurs in export production zones are rewarded for using local raw materials and for supplying goods to the host country's domestic market. The accelerated depreciation method used allows investors to write off equipment at as soon as possible. In order to maintain competitive advantages Because labor is cheap, in these zones a special regime for regulating labor relations is usually introduced (prohibition of the activities of trade unions, exemption of entrepreneurs from paying contributions to funds social insurance and etc.).

5. Complex zones.

These zones have almost all the features of the already noted types of zones. Following the logic of the evolutionary development of free zones, we can say that complex zones are the most modern forms. They combine trade, customs, production and research functions, creating complexity and diversification of investor activities in the zone. Complex zones involve joint entrepreneurship.

6. Free scientific and technical zones.

Free scientific and technical zones are called technopolises or technoparks. Technological parks are understood as such a complex of industrial buildings and service facilities that are capable of providing business entities with the conditions necessary for the production of modern competitive products and application latest technologies, meeting the requirements of the modern world market. Technopark is an effective mechanism for generating entrepreneurial structures in the scientific and technical field, a mechanism for connecting scientific and innovative activities, a mechanism for integrating science, production, financial structures and authorities. Technology parks are called the most important factors in the formation and development of small businesses. By type of activity and final result, technology parks can be scientific (product of activity - results basic research), scientific research (product - R&D, prototypes, small series of products), scientific, technical and technological (research and development, serial production of high-tech products using high technologies). The specificity of technology park preferences is that the emphasis is on encouraging small venture businesses. Tax, customs, and credit benefits are designed to facilitate the activities of firms at the initial, most risky stages of activity. Technology parks now have many organizational forms. Such diversity is dictated by the goals, activities and needs of the regions:

• 1. Science park - it is usually established near universities and research centers. The main task of such formation is the development and application of research objects. He is not directly involved in production;
• 2. Innovation center - the main task of such a center is to support (consultations on research, technology, finance and commercial activities) entrepreneurs who work geographically outside the center, but are engaged in the production and sale of new technologies that pose a relatively high risk on the market;
• 3. Commercial park - a commercial park is engaged in production, various types of commercial activities, as well as administrative work, organizing exhibitions, packaging and sales finished products. Such a structure does not require close proximity of research institutes.
• 4. Technological pole - represents a territory where there is a strategic important factors innovation processes: highly skilled workforce, basic and applied research activities, several facilities for incubation services and banks or similar institutions subsidizing innovation
• 5. Technological district - this structure includes the already noted pole plus a developed industrial district and at least one park of a scientific nature.
• 6. Industrial park - an industrial park is usually called a non-specific territorial concentration of enterprises that are not

characterized by commonality. Offering profitable terms for their placement (transport links, rent, tax benefits etc.), the state provides support to manufacturers located in regions with a weak structure. The duration of their placement in industrial parks, as a rule, is not limited.

• 7. Business incubator - unlike an industrial park, is designed to improve conditions for the growth and survival of newly created enterprises and provides them with a complex of modular buildings for a favorable rent, as well as general services(telefax, computer, communications, etc.), provides support to management. The acceptance of new members into a business incubator is associated in most cases with the presence of certain conditions (for example, the opening of a new enterprise, the likelihood of survival). After a certain time, enterprises must leave the business incubator to make way for new applicants.
• 8. Scientific and technical park - is a territorial (usually subregional) concentration of research-oriented modern technologies enterprises that acquire the character of a park due to state and landscape design. A technology park should be not only a place of production and scientific research, but also a place for workers to live. In most cases, the time spent in the technology park is not limited.

The analyzed types of SEZs have far from exhausted all the diversity of these

economic formations. According to the UN, currently in the world

there are several dozen economic organizational structures with a variety of benefits to attract national and foreign investment.

Let's name some of these economic formations:

• free economy zones
• investment promotion zones
• joint venture zones
• duty free zones
• scientific and technical zones
• duty-free export-industrial zones
• Economic favored zones
• duty free zones
• · foreign trade zones
• Duty-free industrial zones
• · export duty-free zones
• · export industrial zones
• · banking and insurance zones
• free harbors
• open cities
• · cross-border growth areas
• Import development zones
• · foreign trade zones

So, we can conclude that free economic zones, in all their diversity, can satisfy the needs of even the most demanding investor. They, by providing ample opportunities, are able to attract foreign capital precisely to the area that, in the opinion of the country’s government, is most in need of it: it is necessary to intensify scientific activity- free scientific and technical zones; use idle premises - trade and warehouse areas; encourage the use of local raw materials and the supply of goods to the domestic market of the host country - export production zones; and if the first, second, and third are complex zones. In general, the classification of zones is a general division into groups based on what opportunities the zones can provide to future residents.