According to the Federal Law of July 22, 2005 No. 116-FZ “On special economic zones ah in Russian Federation» SEZ - a part of the territory of the Russian Federation determined by the Government of the Russian Federation, where a special regime for the implementation of entrepreneurial activity.

Four types of SEZs can be created in the Russian Federation: industrial-production (or industrial) type, technology-innovative (or technological) type, tourist-recreational (or tourist) type, and port ones.

Main the purpose of creating a SEZ are:

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

Currently, 17 SEZs of four types have been created in Russia, of which:

• five SEZs of a technological type (in St. Petersburg, in the Zelenograd administrative district of Moscow, in the city of Dubna (Moscow region), in the city of Tomsk (Tomsk region) and in the Republic of Tatarstan);
• six industrial SEZs (in the Lipetsk Region, in the Republic of Tatarstan, the SEZs of the IPT Lipetsk, the Pskov Region, the Samara Region, the Kaluga Region and the Sverdlovsk Region);
• four tourist and recreational SEZs (in the Republic of Altai, the Republic of Buryatia, the Altai Territory and the Irkutsk Region);
• two port SEZs (in the Khabarovsk Territory and the Ulyanovsk Region).

The special regime of entrepreneurial activity in the territory of the SEZ includes the provision of tax, customs and administrative preferences, preferential treatment of land use, as well as guarantees against possible adverse changes in the legislation of the Russian Federation on taxes and fees. A significant advantage for residents is a real reduction in administrative barriers, the number of control measures, as well as the provision of services in the "one stop shop" mode.

The legislation of the Russian Federation provides for some restrictions on the activities of SEZ residents. In particular, on the territory of most special economic zones it is not allowed to place objects housing stock, development of deposits and extraction of minerals, their processing, as well as the production and processing of excisable goods (with the exception of cars and motorcycles). At the same time, the Government of the Russian Federation may determine other types of activities, the implementation of which is not allowed in the SEZ.

To create a SEZ, it is necessary to comply with the main condition - SEZs (with the exception of ports) can only be created on land plots that are state and (or) municipal property. So, at the time of the creation of the industrial-production special economic zone:

• land plots forming its territory should not be in the possession and (or) use of citizens and legal entities, with the exception of land plots, which are provided for the placement and use of engineering infrastructure facilities and on which such facilities are located;
• on the land plots forming its territory, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities, with the exception of objects of engineering and transport infrastructure, can be located.

Characteristics of the SEZ industrial type:

• placement of industrial facilities;
• no more than 20 sq. km;
• the period of existence is not more than 20 years;
• capital investments of at least 10 million euros, in the first year - at least 1 million euros.

A resident of an industrial-production special economic zone is recognized commercial organization, with the exception of a unitary enterprise, registered in accordance with the legislation of the Russian Federation on the territory of the municipality within whose boundaries the special economic zone is located, and which has concluded an agreement with the SEZ management bodies on the conduct of industrial and production activities.

An individual entrepreneur or a commercial organization is recognized as a SEZ resident from the date of making the relevant entry in the register of SEZ residents.

A resident of an industrial and production special economic zone has the right to conduct only industrial and production activities on the territory of the SEZ within the limits provided for by the agreement on the conduct of industrial and production activities.

The state provides significant tax benefits for residents of the industrial and production SEZ. So, in the Republic of Tatarstan, the following benefits are provided for them:

• transport tax - exemption for 10 years from the date of setting vehicle for registration;
• property tax - exemption for 10 years from the date of property registration;
• land tax - exemption for 10 years for land plots in the territory of the SEZ.

Each SEZ has its own tax incentives. For example, residents of the SEZ in the Lipetsk region are provided with the following benefits:

• income tax at a rate of 20%;
• transport tax - exemption for five years from the moment the vehicle is registered;
• property tax - exemption for five years from the date of property registration;
• land tax - exemption for five years for land plots in the territory of the SEZ.

At the time of the creation of the techno-innovative special economic zone:

• land plots forming its territory, with the exception of land plots provided for the placement and use of engineering infrastructure facilities and on which such facilities are located, should not be in the possession and (or) use of citizens and legal entities, with the exception of educational and (or ) research organizations;
• on the land plots forming its territory, only objects that are in state and (or) municipal ownership and are not in the possession and (or) use of citizens and legal entities (except for objects of engineering and transport infrastructure), with the exception of educational and (or) research organizations.

Characteristics of technological type SEZ:

1. conducting technical and innovative activities;
2. are created on no more than two plots of the territory, the total area of ​​\u200b\u200bwhich is not more than 3 square meters. km;
3. cannot be located in the territories of several municipalities;
4. should not include the entire territory of any administrative-territorial entity;
5. period of existence is not more than 20 years.

Tax benefits for residents of the technological special economic zone:

• when calculating income tax - residents will be able to fully recognize the costs (including those that did not give a positive result) for research and development work (R&D) in the amount of actual costs, including reporting period in which these costs were incurred;
• income tax rate payable to the budget of a constituent entity of the Russian Federation -13.5%;
• exemption from payment transport tax for five years;
• residents are exempt from property tax in respect of property recorded on the balance sheet of a resident organization within five years from the date of registration;
• resident organizations are exempt from taxation in respect of land tax for a period of five years from the moment the right of ownership to the land plot provided to the SEZ resident arises.

At the time of creation of the tourist and recreational special economic zone:

• land plots forming this zone (including land plots provided for the placement and use of engineering, transport, social, innovation and other infrastructure facilities of this zone, housing stock facilities and on which such facilities are located) may be owned and ( or) in the use of citizens or legal entities. Land plots that form a recreational SEZ for tourists may be classified as specially protected areas;
• on the land plots forming this zone, objects that are in state, municipal, private property can be located.

Currently, there are SEZs of a tourist-recreational type in the Republic of Altai, in the Republic of Buryatia, in the Irkutsk region.

Characteristics of the SEZ of tourist and recreational type:

1. are created in one or more sections of the territory determined by the Government of the Russian Federation;
2. may be located in the territories of several municipalities;
3. may include the entire territory of any administrative-territorial entity;
4. in tourist and recreational SEZs, it is allowed to place housing facilities;
5. provision of tourism and health services.

Tourist and recreational activities are understood as:

• activity of legal entities, individual entrepreneurs on the construction, reconstruction, operation of objects of the tourist industry, objects intended for sanatorium treatment, medical rehabilitation and recreation of citizens;
• tourism activities and activities in the development of deposits of mineral waters, therapeutic mud and other natural healing resources, their extraction and use, including activities in sanatorium treatment and disease prevention, medical rehabilitation, organization of recreation for citizens, industrial bottling of mineral waters.

Residents of a tourist and recreational SEZ are recognized as an individual entrepreneur, a commercial organization (with the exception of a unitary enterprise), registered in accordance with the legislation of the Russian Federation on the territory of the municipality within which the special economic zone is located (on the territory of one of the municipalities, if the tourist and recreational special economic zone the zone is located on the territories of several municipalities), and concluded an agreement with the management bodies of special economic zones on the implementation of tourist and recreational activities.

Tax incentives for residents of the tourist and recreational SEZ:

• corporate property tax - exemption within five years;
• land tax - exemption for five years;
• application to fixed assets to the basic depreciation rate special coefficient, but not more than two;
• acts of legislation on taxes and fees that worsen the situation of taxpayers are not applied during the term of the agreement on the implementation of tourist and recreational activities;
• rent for land plots - no more than 2% of them cadastral value in year.

The purpose of creating port SEZs on the territory of the Russian Federation is to stimulate the development of the port economy and the development of port services that are competitive with foreign counterparts.

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

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

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

Historically, in foreign scientific literature and legislation on free zones ah, 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 Federal Law of 2005 "On Special Economic Zones", almost everywhere, when it came to special territorial entities, the term "free economic zone" was also used. At the same time, when in rare cases the term “special economic zones” was used, it was identified with the concept of “free economic zones”. So, in Art. 23 of the Federal Law "On State Regulation of Foreign Trade Activities", adopted in 1995, provided that "a special regime for economic, including foreign trade, activities in the territory of free economic zones is established by the Federal Law on Free Economic Zones, other federal laws and other legal acts of the Russian Federation". In the Federal Law “On the Fundamentals of state regulation foreign trade activity” 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 of economic, including foreign trade, activities in the territories of free economic zones is established by the Federal Law on Free Economic Zones." Such constancy in the understanding of this category, according to N.G. Doronina, suggests that the legislator deliberately associated the concept of "free economic zone" with the circle of relations arising in the framework of foreign trade or related activities.

In educational and scientific literature, the concept of "free economic zone" is given a broader interpretation. By definition, M.M. Boguslavsky, "in international practice, free economic zones are understood as separate territories of states where special favorable conditions are created for the activities of foreign enterprises to solve specific economic and other problems" . B.M. Smitienko believes that “a free (special) economic zone is understood as a part of the territory (economic space) of a state with a special, preferential regime for economic, foreign trade, investment activity» . A more extended definition of SEZ in his scientific works is given by V.E. Rybalkin, who believes that “FEZ is a region, a part of the national territory with special preferential foreign trade, customs, investment, monetary and financial and tax regimes that encourage the economic (production, commercial, entrepreneurial) activities of foreign participants, attract foreign investment and advanced foreign technologies". S.A. Rybakov and N.A. Orlova identify SEZ and SEZ as equivalent concepts and define them as “a relatively isolated part of the country’s territory, where a special legal regime for business is established, including tax, customs, administrative and civil law 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 for functioning” - special economic zones are the same category or whether we are 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 conventionality, distinguish 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 which is to attract investments to the economy of a given region in general, regardless of whether these investments are internal or external.

Free economic zones are characterized primarily by the provision of customs and other foreign trade benefits that are attractive to foreign investors. In the case of special economic zones, there is no clear 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, there was a need for legislative consolidation of 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 oscommon economic zone as a part of the territory of the Russian Federation determined by the Government of the Russian Federation, on which a special regime for carrying out entrepreneurial activities is in force.

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

In the definition of SEZ, the following characteristic features should be highlighted:

1. The SEZ is part of the territory of the Russian Federation - state and customs territory. The last clarification is of particular importance, since it introduces certainty into the question of whether the customs sovereignty of the Russian Federation extends to the SEZ, and 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 a SEZ in the territories of a subject of the Federation or a municipality. The relevant decisions are formalized by decrees of the Government of the Russian Federation on the formation of a SEZ (for example, Decree of the Government of the Russian Federation dated December 21, 2005 No. 784 "On the establishment of a special economic zone of an industrial production type in the Yelabuga region of the Republic of Tatarstan").

3. The territory of the SEZ differs from the rest of the territory of the Russian Federation in that it has a special regime for the implementation of entrepreneurial activity.

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

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

Customs (foreign trade);

tax;

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

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

The peculiarity of the legal regime of entrepreneurial activity is also manifested in the special guarantees that the legislator provides to residents of the SEZ. In accordance with Art. 38 of the SEZ Law, residents of the zones are guaranteed against adverse change legislation of the Russian Federation on taxes and fees, which means that the acts of the legislation of the Russian Federation on taxes and fees, the laws of the constituent entities of the Russian Federation on taxes and fees, normative legal acts of local authorities on taxes and fees that worsen the position of taxpayers - SEZ residents, with the exception of acts of the legislation of the Russian Federation on taxes and fees relating to the taxation of excisable goods, do not apply to SEZ residents during the term of the agreement on doing business.

Thus, a special economic zone can be represented as domestic a kind of international institution of SEZ, the specificity of which is to provide a special territorial status and business regimes established by Russian law.

The powers to legally regulate the activities of the SEZ are assigned to the exclusive jurisdiction of the Ministry of Economic Development of Russia. In the field of public sanctioning, 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, authorizes the entry of foreign citizens in order to carry out labor activities.

One of the most important forms of economic relations are special economic zones (OE3). They represent a special type of state regulation of economic activity.

special economic zone is a territory in which a special regime of economic activity of foreign investors and enterprises with foreign investments, as well as domestic enterprises and citizens, is legally established. SEZs are created to accelerate socio-economic development, comprehensive development of the country's natural resources, increase its export opportunities, expand the production of high-quality and import-substituting products based on the development of trade, economic, scientific and technical cooperation.

Special economic zones are created by the state taking into account its economic tasks and are offered as a promising model for the development of individual territories that have good prerequisites for the formation of growth centers. Until recently, there was no unambiguous term characterizing such territories in Russian legislation, although offshore-type zones appeared in Russia in the mid-1990s. The main ones at that time were the economic favored zone "Ingushetia" established in 1994 and the zone of preferential taxation in the Republic of Kalmykia. Later, such zones were formed in a number of other regions. Most of them did not begin to function to the fullest extent, their activities violated federal law in many respects, which is why they were liquidated.

The situation changed with the adoption of Federal Law No. 2 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation", which fixed their legal definition. In accordance with the provisions of the law special, free or special economic zone - a limited area with a special legal status in relation to the rest of the territory and favorable economic conditions for national and (or) foreign entrepreneurs. The main goal of creating such zones is to solve the strategic problems of the development of the state as a whole or a separate territory: foreign trade, general economic, social, regional, scientific and technical.

SEZs are classified according to the functions performed, the degree of integration into the economy and the systems of benefits provided.

Depending on the method of registration of the zone and the mode of their operation, SEZs are divided into two types: enclave (closed) and integration.

Enclave calls fully focused on the export of all products manufactured on its territory in order to receive revenue in a freely convertible currency. They are usually created in the territories of the country, naturally separated from it (islands, peninsulas, sea coasts, etc.). But they can also be created inside the city.

Integration calls are closely connected with the national and world economy, have a freer mode of operation. They are most characteristic of countries with developed market economies included in the international division of labor.

By benefit systems allocate:

tax: tax "holidays" - partial or complete exemption of investors from paying taxes on property and property, VAT, etc. (in accordance with the law on SEZ, which entered into force on January 1, 2006: residents of an industrial production zone for five years are exempted from paying land, property and transport taxes, income tax is reduced by 4% (up to 16%), and the rate of the Unified Social Tax is also reduced from 26% to 14% for technology development zones);

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

Customs (export) - partial or full exemption from export duties on products manufactured within the zone;

Financial - investment subsidies, government soft loans, reduced rates for payment utilities and rent 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 legally received profits by foreign citizens abroad.

By functions special economic zones are divided into:

. to free trade zones- territories removed from 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 zones- parts of the national customs territory within which the production of specific industrial products is established; at the same time, various benefits are provided to investors;

. techno-introduction zones- territories removed from the national customs territory, within which research, design, design bureaus and organizations are located (examples of TV3: technology parks, technopolises);

. tourist and recreational zones- territories where 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 zones- territories with preferential treatment for firms engaged in the provision of financial and non-financial services (export-import transactions, real estate transactions, transportation);

. complex zones- diversified, formed both in a limited area and within the boundaries of regions and other territorial entities; they create conditions for attracting large capital with the obligatory development of the necessary infrastructure.

Technological innovation zones contribute to the acceleration of scientific and technological progress based on the intensification of foreign economic cooperation, the introduction of the results of domestic science, as well as the development of high technologies, new types of finished products and the expansion of exports.

Technopolis- one of the forms of a special economic zone,. designed to intensify the innovation process with the help of regional centers for the development and industrial development of high-tech products based on the integration of highly developed production, science and education. The multidisciplinary activity of technopolises is based on the formation and implementation of fundamental and applied research projects with the participation of the state with their subsequent industrial utilization ( using the scientific and industrial park).

The idea of ​​technopolises arose in Japan in the early 1980s, where they became widespread. The intensive development of technopolises is associated with the current stage of the scientific and technological revolution, when automation and electronization of production are carried out, new materials and technologies are being introduced. The name "technopolis" is also used as a synonym for a science city, the line between them is very thin: the first ones are purposefully created at scientific and industrial centers, the second ones have a more independent meaning, although they gravitate towards the largest cities; the former are engaged in narrower technical and technological developments, the latter have a broad specialization, including fundamental research.

Technopolis is a large area of ​​economic activity, consisting of universities, research centers, technology parks, industrial and other enterprises that carry out their practical activities, relying on the results of scientific and technological research, maintain close ties with similar structures at the national and international levels, are an integral part of the international division of labor and have an environment purposefully formed for scientists, specialists, highly skilled labor. In Japan and France, the technopolis model extends to the entire territory of the city.

Technopolises enjoy a variety of benefits and ensure the development and implementation of modern technology with the help of national and foreign enterprises and organizations. Technopolis is a city in which a "critical mass" of education and culture, science and technology, science-intensive business and venture capital generates a "chain reaction" of scientific and business activity of an international, global scale. In Russia, science cities and Akademgorodoks can serve as the basis for the formation of technopolises in the future.

Along with the actual free economic zones in world practice, there are offshore zones. They constitute a special class among OE3. Their main difference is that the enterprises registered in them do not have the right to carry out any production activities. The main feature of offshore jurisdiction is the preferential nature of taxation.

Reducing the tax burden through preferential tax jurisdictions is a factor that allows the most efficient implementation of national economic activity. The use of such a legal tool allows the state to attract investment and encourage international cooperation, diverting a minimum of resources to regulation and intervention in the economy.

There are four types of special economic zones in Russia: technology-innovative, industrial-production, port, and tourist-recreational. In addition, since 1991, OZ3 has been operating in the Kaliningrad Region (SZ3 "Yantar", OZ3 in the Kaliningrad Region, the conditions for which are currently stipulated in a separate Federal Law of January 10, 2006 NQ 16-F3 "On the Special Economic Zone in Kaliningrad Region and Amendments to Certain Legislative Acts of the Russian Federation".

F3 of July 22, 2005 NQ 116-F3 "On Special Economic Zones in the Russian Federation" stipulates several conditions for the creation of an OZ3 on the territory of the Russian Federation.

Only four types of OE3 can be created on the territory of the state: technical innovation (with an area of ​​​​no more than 3 km2); industrial production (with an area of ​​​​not more than 20 km2); tourist - recreational; port.

No SEZ, except for zones of a tourist-recreational type, can be located on the territory of several municipalities or include the entire territory of an administrative entity.

On the territory of the SEZ is not allowed: mining and processing of minerals; production and processing of excisable goods, except for cars and motorcycles; OE3, except for OE3 of the tourist-recreational type, can only be created on state-owned land plots; the decision to create OE3 is made by the Government of the Russian Federation based on the results of the competition. In addition, Federal Law No. 16-F3 of January 10, 2006, provides for special conditions for the functioning of the OE3 for the Kaliningrad Region (extension of the OZ3 regime to the entire region, significant tax and customs benefits).

To manage OE3, JSC "Special Economic Zones" (JSC "OE3") was established - a management company that manages 16 existing and newly created special economic zones in Russia. Of the 16 operating zones, they specialize in the development of industrial production, 4 ~ in technological innovations, 8 - in the development of the tourist and recreational business, 2 - in the development of port, logistics and transport hubs.

JSC SEZ was established in 2006, its sole shareholder is the state. 223 investors from 18 countries came to Russian special economic zones from 2006 to 2010, and this process is gaining momentum Among them are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool and others.

JSC "0EZ" attracts investors "from among the largest international and Russian corporations or independent specialized companies of medium size and works with them, accumulating the best world experience in the development and management of special economic zones.

The goals of creation from the point of view of the state: attracting foreign direct investment, advanced technologies, at least to a limited part of the country's territory; creation of new jobs for highly qualified personnel; development of the export base; import substitution; approbation of new methods of management and organization of work.

The goals of creation from the point of view of investors: the 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 force; an attempt to reduce the influence of bureaucracy; territory development.

In the future, thanks to domestic and foreign investments, 033 should become the main incentive for the development of science-intensive industries, the introduction of advanced technologies and the production of competitive goods.

On December 22, 2005, by a decree of the Government of the Russian Federation, six special economic zones were organized in Russia: four technical and implementation (innovative) in the cities: Dubna, Moscow (Zelenograd, TV3 "Zelenograd", Skolkovo), St. Petersburg (the village of Strelna, zone "Neudorf "), Tomsk and two industrial and production zones in the cities: Yelabuga (SEZ "Alabuga"), Lipetsk (SEZ "Lipetsk").

On February 3, 2007, by decrees of the Government of the Russian Federation, seven special economic zones of the tourist and recreational type were created in Russia:,

In the Republic of Altai (Decree of the Government of the Russian Federation No. 67);

In the Republic of Buryatia (Decree of the Government of the Russian Federation No. 68);

In the Altai Territory (Decree of the Government of the Russian Federation No. 69);

In the Krasnodar Territory (Decree of the Government of the Russian Federation No. 70);

In the Stavropol Territory (Decree of the Government of the Russian Federation No. 71);

In the Irkutsk region (Decree of the Government of the Russian Federation No. 72);

In the Kaliningrad region (Decree of the Government of the Russian Federation No. 73).

At the end of 2009, a total of 207 residents were registered in the SEZ. In addition, a special economic zone operates throughout the territory of the Kaliningrad region, created on April 1, 2006 in accordance with the Federal Law of January 10, 2006 N 16-Ф3, which has several features: the application of the free customs zone regime for most goods, distribution of the SEZ throughout the region, etc. As of May 6, 2008, this 033 attracted 56 officially registered residents with a total investment of 31.3 billion rubles.

In the city of Magadan, there is a trade and production zone created in accordance with the Federal Law of 31.65.1999 NQ 104-Ф3 "On the Special Economic Zone in the Magadan Region". With the help of the legal regime of the zone, it is supposed to solve the main tasks in the economy and the social sphere areas: the development of productive forces, the saturation of the consumer market with all kinds of goods, the improvement of the living standards of the population From January 1, 2006 to December 31, 2014, the participants in the zone, in their implementation economic activity on the territory of the zone and within the Magadan region are exempt from paying tax on profits invested in the development of production and the social sphere.

On December 30, 2009, Decree of the Government of the Russian Federation NQ 1163 "On the Creation of a Port Special Economic Zone in the Ulyanovsk Region" was signed. According to the specialists of the regional investment department, the fundamental difference between the Ulyanovsk port zone and others is that it is based on a property complex that is practically ready for the creation of a free economic zone. The port zone will be created on the basis of the Ulyanovsk Vostochny International Airport, built in the 1980s. The airport has a unique runway capable of receiving any type of aircraft.

By Decree of the Government of the Russian Federation of December 31, 2009 N 1185, a port special economic zone was created on the territory of the Khabarovsk Territory, and a tourist and recreational special economic zone was created on the territory of Russky Island in Primorsky Krai (Decree of the Government of the Russian Federation of March 31, 2010 NQ 201).

There is also a project to create a SEZ in the Krasnoyarsk Territory. The main problem of organizing special economic zones on the territory of the Russian Federation is the lack of theoretical scientifically developed foundations. The creation of special economic zones is an effective direction for the development of the economy of individual territories and regions, usually focused on solving specific priority economic tasks, implementing strategic programs and projects. Special economic zones should become a new vector for the development of the Russian economy, but one should not forget that given the existing scale of distribution of free zones in the world economy, tax incentives are far from the main incentive for the inflow of foreign capital into Russian special zones. Political stability, investment guarantees, the quality of infrastructure, and the simplification of administrative procedures can have a great influence in this regard.

Currently, free economic zones have firmly entered the world economic practice and are an integral part of international economic relations. In the system of world economic relations, free economic zones appear mainly as a factor accelerating international trade, mobilizing investments, exchanging technologies and information, and deepening economic integration processes.

Free economic zones- dedicated territories with preferential customs, tax, currency regimes which encourage the inflow of foreign capital into industry and services, joint production trade with foreign capital and other types of entrepreneurial activity, and the development of export capital.

Purposes of creation free economic zones can be:

• giving impetus to the economic development of the fringing region with the active use of foreign investment;
• growth of the export potential of the country's territory;
• organization of production and supply to domestic market high-quality import-substituting goods;
• mastering modern experience in organizing and managing production, training personnel, functioning of economic entities in a market environment, working out adaptation models different systems economic management.

Under certain conditions, free economic zones accelerate inclusion in world economic relations, stimulate economic development countries as a whole, act as poles economic growth. Free economic zones can serve as instruments of state regulation of foreign economic relations and.

From a functional point of view, free economic zones can be divided into:

• foreign trade where duty-free trade is combined with the development of transport and storage services and export production;
• technology parks and technopolises, focused on innovative processes, development and mastering of high technologies;
• integrated production areas, focused on the export production of non-material-intensive consumer goods (from toys to electronics),
• , where in limited areas are created preferential terms for operations of non-residents with foreign exchange in terms of registration, taxation, banking secrecy, etc.

In the territories of free economic zones, the regime of a free (duty-free) customs zone may be applied.

Reasons for creating free economic zones

AT industrially developed countries Oh SEZs were often created to revitalize small and medium-sized businesses in areas affected by the economic depression and were aimed at alignment of interregional differences. Small and medium-sized enterprises created in them received maximum tax benefits. Thus, in developed countries, the SEZ is used mainly as tool, in those regions where it is necessary to increase the level of economic and social development.

As criteria for choosing a territory for creating a special economic zone, the unemployment rate and the level of money are used.

Unlike industrialized countries developing countries placed emphasis on attraction of foreign capital, technology, industrial upgrading, upgrading the skills of the workforce, achieving a higher level of industrialization.

Classification of free economic zones

Trading- are one of the simplest forms of SEZ. They have existed since the 17th and 18th centuries. They are available in many countries, but they are most common in industrialized countries.	Industrial production- belong to the second generation zones. They arose as a result of the evolution of trade zones, when they began to import not only goods, but also capital.	Techno-innovative- belong to the zones of the third generation (1970-80s). They concentrate national and foreign research firms using a single system tax incentives.	Service zones are territories with a preferential regime for entrepreneurial activity for firms and organizations providing various financial, economic, insurance and other services.	Complex- are formed by establishing a special, preferential regime for managing on the territory of individual administrative entities.
Free customs Bond warehouses Free ports Trade and production	Import-substituting Export production industrial parks Scientific and industrial parks Export-import-substituting	Technopolises Technoparks Innovation Centers	offshore Banking and insurance services tourist services	Free Enterprise Zones Special Economic Zones Special regime territories Special Economic Zones

World experience in creating free economic zones

As of July 2006, according to various expert sources, there are 1200-2000 free economic zones of various types in the world: from duty-free zones and free ports to free enterprise zones, offshore zones and technopolises.

Free economic zones have broad prospects both in the world and in our country. This is evidenced by the dynamic pace of development of SEZs in quantitative terms and in terms of the total volume of output in them.

Free economic zones in the Russian economy

Free economic zones are considered in the world as an active means public policy. In the history of post-Soviet Russia, the first such zones arose as early as 1990, and subsequently, for 15 years, the process of their creation and functioning proceeded haphazardly. This was due to the lack legislative framework, and with the constant struggle of the regions and the federal center for maximum benefits for free zones and the right to control them.

However, now the situation has changed radically, a fundamentally new stage project for the development of free (special) economic zones in Russia. The beginning of a new stage is associated with the adoption of the Federal Law of July 22, 2005 No. 116-FZ " On special economic zones in the Russian Federation". This law laid down a unified legal basis for the creation and operation of special economic zones on the territory of Russia.

Reasons for creating a free economic zone in Russia:

• attracting investments from both foreign and Russian companies;
• stimulating the development of regions;
• development of high-tech industries and services;
• creation of highly skilled jobs.

The federal law "On Special Economic Zones in the Russian Federation" provides for the creation creation of special economic zones of two types: industrial-production and technical-innovative. On the territory of the special economic zone, it is allowed to conduct only those types of activities that are provided for by this law, as well as by a decree of the Government of the Russian Federation.

Law No. 116-FZ formulates the basic principles of SEZ taxation, the main of which include the provision of tax benefits.

Participants in export production zones are provided with significant benefits, which can be supplemented by the subjects of the Federation at the expense of:

• exemption from for a period of 5 years from the date of registration;
• reduction of taxable income by the amount of profit directed to investments after 5 years;
• a 50% reduction in value added tax on goods of own production sold in the Russian Federation (also for a period of 5 years from the date of registration);
• exemption from services for the transportation of goods.

In any case, free economic zones require large investments budget funds for their organization and creation of the necessary infrastructure.

Main characteristics of Russian SEZs

Location of the SEZ	Specialization of the SEZ	Public investment in zone infrastructure
St. Petersburg	Manufacture of software, communications and consumer electronic equipment. Development and production of analytical instruments.	About 1.5 billion rubles, including 50% from the federal budget
Dubna, Moscow region	Electronic instrumentation, design of new aircraft, development of alternative energy sources.	2.5 billion rubles, of which 65% from the federal budget
Zelenograd	Development and development of microcircuits, intelligent navigation systems.	5 billion rubles, including 50%% from FB
Tomsk	Information and communication, electronic and medical technologies, as well as the production of new materials	About 1.9 billion rubles. (70% from FB)
Lipetsk	Manufacture of household appliances and accessories for it	1.8 billion rubles (42% from FB)
Elabuga, Tatarstan	Production of automotive components, buses, household appliances. High-tech chemical production.	1.6 billion rubles (49% from FB)

The success of the SEZ creation program in Russia directly depends on the extent to which it will be possible to create economic system, as close as possible to the ideal - with clear rules of the game, minimal bureaucratic costs and maximum competitive environment, which would make the investment climate in the zone the most favorable.

Keywords: special, free, economic, zones, SEZ, SEZ, SEZ in Russia

Free economic zones (special economic zones)- these are territories that the state gives a special legal status and economic benefits to attract Russian and foreign investors to priority For Russia industries.

In Russia, the systematic development of special economic zones began in 2005, from the moment the federal law about the SEZ 22.07.2005.

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

There are four types of special economic zones in Russia:

- Industrial production zones or industrial SEZs.

- Techno-innovative zones or innovative SEZs.

- Port areas.

- Tourist and recreational zones or tourist SEZs.

Industrial SEZs

Vast territories located in major industrial regions of the country. Proximity to the 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. Placement of production in the territory of industrial zones makes it possible to increase the competitiveness of products on Russian market by reducing costs.

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

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

Automobiles and auto components;

Building materials;

Chemical and petrochemical products;

Household appliances and commercial equipment.

Innovative SEZs

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 high-tech products and its introduction to Russian and international markets.

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 for 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 areas for the development of innovation zones are:

Nano- and biotechnologies;

medical technologies;

Electronics and means of communication;

Information Technology;

Precise and analytical instrumentation;

Nuclear physics.

Tourist SEZs

Located in the most picturesque and tourist-demanded 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 Territory. Another six newly created SEZs are located in the North Caucasus federal district. The Curonian Spit Special Economic Zone in the Kaliningrad Region will cease to exist. As stated in the relevant government decree of December 22, 2012, not a single resident has been registered there for five years of operation.

Port SEZs

Port and logistics special economic zones are located in close proximity to the main global transit corridors. Their position allows access to the rapidly 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 the maintenance and re-equipment of aircraft.

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

On October 2, 2010, Prime Minister of Russia Vladimir Putin signed Decree No. 800 of the Government of the Russian Federation on the establishment of SEPZ "Murmansk". On the territory of the SEZ "Murmansk" it is possible to build a container terminal, modernize existing and build new port facilities for the reception, 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 of 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 throughout the entire period of existence of the special economic zone.

OJSC "Special Economic Zones" — Management Company, which is in charge of the existing and newly created special economic zones of Russia. Of the 24 operating SEZs, 4 specialize in the development industrial production, 4 on technological innovations, 13 on the development of tourism and recreational business, 3 on the development of port logistics and transport hubs.

JSC "SEZ" was established in 2006, its sole shareholder is the state. Since the adoption of the law on the SEZ in 2005 and until 2010, the company acted as a customer for the construction of infrastructure, having accumulated experience unique for Russia in this area. Since 2006, budget investments in the development of Russia's special economic zones have amounted to more than 44 billion rubles, or about $1.5 billion.

From 2006 to 2010, 238 investors from 18 countries came to the special economic zones of Russia, and this process is gaining momentum. Among them are such transnational giants as Yokohama, Isuzu, Itochu, Sojitz, Air Liquide, Bekaert, Rockwool and others. The volume of investments declared by residents is more than 150 billion rubles, or about $ 5 billion.

JSC "SEZ" attracts investors from among largest international and Russian corporations or independent specialized medium-sized companies and works with them, accumulating the best world experience in the development and management of special economic zones.