- Special areas
- Basic concepts
- Objectives and conditions for the creation of the SEZ
- Why do we need special zones
- What is the essence of the SEZ?
- Types of special economic zones
- SEZ "Dubna"
- "Altai Valley"
- "Turquoise Katun"
- "Titanium Valley"
If the state of the state's economy leaves much to be desired and is absolutely unattractive for foreign investors, then one of the ways out of this situation is special zones organized in the territory of the country. Within these separate territories, it is possible to conduct a completely different industrial, investment, fiscal and tariff policy.
What is a special economic zone of Russia? Why are they created? What makes such places attractive for investors and what benefits do they bring to the state? We will try to answer these and other questions in this article.
The advanced experience of creating such territories belongs, undoubtedly, to European countries. Nevertheless, Russia also has a rather serious potential in this area. Today, more than two dozen SEZs have been registered in the country. The main special economic zones of Russia can be divided into several types:
A little later we will talk in more detail about the types of SEZ. And now tell you about their location. The special economic zones of Russia include territories in Karachay-Cherkessia, Adygea, Kabardino-Balkaria, Dagestan. This also includes the Kaliningrad region. The newly created can be attributed to the Crimean Peninsula.
In this area quite confusing terminology. Let's get into it a little bit. Surely you have heard such expressions more than once:
- special economic zone;
- free economic territory;
- Free trading zone;
- special economic zone.
How to understand what they all mean? There is nothing difficult here. All of the above are different names for the same phenomenon. The exception here may be perhaps a free trade zone. This concept also means free territory, but much smaller. Usually, a free trade zone is called a physically isolated territory in sea or air ports, where there is no customs duty. A classic example is Duty Free.
Objectives and conditions for the creation of the SEZ
Special economic zones of Russia are entire territories (districts, oblasts, republics) that have a special legal status. There are their own, preferential economic conditions. As a rule, they are extremely beneficial for domestic or foreign investors. All legal entities conducting business in the SEZ are referred to as its residents.
To create a special economic zone, you must have some conditions:
- good geographical location of the territory;
- availability of free space for development;
- developed infrastructure;
- attraction of human resources with sufficient qualifications;
- the possibility of developing interregional and international relations;
- the existence of historically established activities.
Why do we need special zones
All special economic zones of Russia are designed to solve strategic problems. The creation of such territories contributes both to the development of the country as a whole and to the improvement of life in its individual regions. With the organization of the SEZ, the state solves the following tasks:
- the creation of a large number of new jobs for citizens with sufficient qualifications;
- attraction of foreign capital to the country;
- encouraging domestic producers to invest in advanced technologies, manufacturing, infrastructure;
- retention of intellectual potential in the country;
- development and support of domestic producers.
Residents involved in the development of special economies also have their advantages:
- use preferential taxation to reduce administrative and production costs;
- saving on various duties, rental rates and other payments, create a more competitive product;
- have the ability to attract qualified personnel;
- increase their revenue by minimizing their own costs.
In addition, the state constructs infrastructure in the SEZ most often at its own expense. It also reduces the burden on residents.
What is the essence of the SEZ?
As you already understood, all the special economic zones of Russia (the list is quite large) help develop or develop new territories and economic sectors. A special regime is created for entrepreneurs with the goal that they can quickly reconfigure their business under the new conditions. The classic example is Crimea. This is an absolutely new territory, the whole business on which has long been adapted to the laws of Ukraine. Now, entrepreneurs need time and benefits to reorient it. Therefore, the state reduces taxes, simplifies the customs system, adapts the insurance system and simplifies registration. The same thing happens in other regions.
For residents of the SEZ there are preferential economic conditions. For example, such:
- privileges in the field of trade - the absence of duties on imported raw materials or spare parts, if they are needed for the production of the final product, and not for resale;
- investment incentives and tax breaks - reduced tax rates or their complete absence, reduction of exchange controls;
- slight restrictions or their complete lack of ownership of production assets for foreigners;
- simplified standards for workplace equipment, wages, safety issues, and so on;
- affordable buildings and land plots - the ability to equip warehouses and production facilities on the terms of the minimum rental price;
- affordable and affordable services and infrastructure - subsidies for utilities, cheap gas, water, electricity, repaired roads, provision of transport services;
- reduced standards of environmental pollution, its protection;
- the presence of a large number of cheap labor, the absence of trade unions and other organizations of workers;
- open access to markets - both internal and external;
- long-term lack of income tax;
- carrying out customs procedures directly on the territory of the enterprise or expedited obtaining permits, etc.
Types of special economic zones
As we have said, all zones with special economic conditions can be divided into the following types:
- industrial production - represent a huge complex, focused on the production of a large number of a certain group of goods;
- free trade zones - territories that are not under the jurisdiction of the customs service; in such zones not only the sale of products is carried out, but also its storage, testing, packaging, and so on;
- tourist - areas with a developing tourist sector, in which there are special conditions for entrepreneurs;
- service - areas where export-import and financial activities are carried out under special conditions; The classic example is offshore zones;
- scientific and technical, innovative - technology parks, areas where special conditions are used for research and development in a particular area of business.
Now let's take a closer look at some of the special zones of Russia. Let's start with the Alabuga SEZ. This industrial production zone is located in the Republic of Tatarstan, near the city of Elabuga, just 25 km from Naberezhnye Chelny.
The specialization here is quite diverse:
- production of buses and automotive components;
- manufacturing of household appliances;
- pharmaceutical production;
- furniture making;
- high-tech chemical production;
- aviation construction.
42 residents are registered in this territory, and more than 4, 5 thousand people are employed. The area of the zone is 20 square kilometers.
To become a resident of this complex, you need:
- register your company in the territory of the Elabuga municipality;
- sign an agreement with the management of the SEZ, committing themselves to invest in their funds in the amount of not less than 1 million euros for the first year and the total investment for the entire period of the agreement - not less than 10 million euros.
Entrepreneurs who have become residents of the economic zone "Alabuga" can count on such preferences:
- free customs zone in which foreign equipment can be placed without paying VAT and customs duty;
- lack of export duty for the export of manufactured products;
- full exemption from making transport, land tax and other payments to the budget of the republic;
- the tax rate on profits in the first five years is only 2%, the second five-year plan - 7%, then, up to 2055 - 15.5%;
- land plots at a reasonable price, free access to utilities connected to the boundaries of the plot electricity, gas, heat, sewage;
- exemption from property tax and other preferences.
This is a technical innovation zone established in 2005 on the basis of the Russian Federation Government Decree No. 781.
The territory of the SEZ "Dubna" has an area of about 200 hectares and is divided into three sections:
- programmers town;
- nanotechnology site;
- plot of nuclear physical technologies.
The priority areas of this SEZ are:
- design of complex technical systems;
- complex medical technologies;
- information Technology;
- composite materials;
- nuclear physics and nanotechnology.
Both individual entrepreneurs and commercial organizations can become residents of this zone. The only exceptions are unitary enterprises and foreign firms. To become a resident of the Dubna special economic zone, you need to register an enterprise on the territory of the municipality and conclude an agreement on implementation activities with government bodies.
Residents of this special economic zone can also count on privileged conditions in the field of taxation and other types of support. Tax benefits can be as follows:
- lack of VAT on export of goods abroad;
- zero rate of income tax credited to the federal budget until 01/01/2018;
- 13.5% - income tax, to be credited to the local budget;
- 14% - payments to extra-budgetary funds;
- 0% - land tax rate for a period of 5 years, property tax - for 10 years, transport tax - for 5 years.
Other preferences are also resident:
- preferential rental of premises and land;
- free connection to engineering networks and communications;
- accelerated paperwork for land;
- free customs zone;
- high-speed data transmission systems.
Also, residents are offered the conditions of a free customs zone, under which the import duty on foreign goods and VAT on the export of Russian goods are not paid.
SEZ TRT "Altai Valley" - is a tourist and recreational area. It was established in February 2007 on the basis of the Decree of the Government of the Russian Federation No. 67. The privileged position is provided for 49 years.
This zone is located 12 km from the city of Gorno-Altaisk, the center of the Republic of Altai. About 2, 5 thousand people are provided with new jobs here. The territory offers unique opportunities for its residents. Cooperation is built on the principles of public and private partnership. This means that the creation of all the necessary infrastructure is financed by budgetary funds, and the creation of tourist facilities is a share of private investment.
The state guarantees significant administrative advantages:
- non-interference in the implementation of investment projects;
- simplified format checks;
- single window mode;
- registration of a lease on land plots with regulated legal status.
Investors are also waiting for tax breaks:
- 0% - the rate of property tax, as well as land tax for 5 years;
- rent for land plots - no more than 2% of their cadastral value;
- lower vehicle tax rates;
- income tax reduction to 15.5%.
SEZ TRT "Turquoise Katun" - another recreational and tourist area. It has the largest area among all existing - 3326 hectares. "Turquoise Katun" is positioned as the first and largest zone of natural and extreme mountain tourism, divided into two parts. The first is for young people. There are centers of skiers, climbers, rafters, trackers, a youth hotel and other adapted infrastructure. The second is for wealthy tourists. There are comfortable and expensive hotels and other amenities.
This economic zone, in fact, is just beginning its development, but already has a significant number of investors who are ready to invest in attractive conditions. After all, residents are also offered benefits and preferences.
The Titanium Valley SEZ created in the Sverdlovsk Region is also quite unique. The activity of the SEZ is titanium industry, exclusive in the territory of the Russian Federation. It provides significant benefits to enterprises focused on the production and high-tech processing of world-class products. The priority sectors here are processing of titanium and the manufacture of products from it, the manufacture of equipment for metallurgical complexes and engineering, the production of building materials.
Special Economic Zone "Ulyanovsk" is also focused on machine building and instrument making. Here in honor such activities:
- instrument making, electronics production;
- aircraft industry;
- aircraft maintenance;
- production of electrical equipment;
- manufacture of composite materials;
- other branches of engineering.
In conclusion, I would like to say about non-resident entrepreneurs conducting their activities in the territory of a particular SEZ. Most often, they also have the opportunity to rely on part of the preferences provided for residents, since the conditions of their activities should be negotiated with the management of the SEZ.
For example, in such an economic zone as the Kaliningrad region, the reduced income tax applies to absolutely all enterprises, regardless of the type of economic activity and the group of goods. That is why starting a business is the most interesting in the SEZ. Of course, if we are talking about earnings.