SEZs, which have received great development at the present time in the Russian Federation, are one of the varieties of a broader concept - SEZ.

Free economic zone- part of the territory of the country with a special operating regime, which is regulated by special legislation covering customs regulation, taxation, licensing, visa processing, banking, free zone management and other issues.

With all the variety of SEZs operating in the world, there are a number of criteria common to all: firstly, this is the locality of the territory where the zone is created; secondly, a more preferential legal and financial regime; thirdly, the presence of a certain specialization of entrepreneurial and investment activities.

The experience of using SEZs in developed and developing countries is fundamentally different. In developed countries, the creation of SEZs is mainly used as an instrument of regional policy in order to increase the level of economic and social development of the region.

In developing countries, the main goals of creating SEZs are to achieve a higher level of industrialization and include the country in international trade. The main source of investment is foreign capital. In developed countries, due to the fact that the main purpose of creating SEZs is an attempt to give impetus to the economic development of a separate territory, their main driving force is state subsidies, national private capital, loans, and not foreign investment.

The structure and types of SEZs are quite diverse. In the literature, up to 30 different types and subspecies are distinguished, which can be reduced to five main ones: trade, industrial production, technology and innovation, service and complex.

Trade zones in the form of free customs zones appeared in the XVII-XVIII centuries. and belong to the first generation zones. The term "free trade zones" has been used since the beginning of the 19th century and is widely used in the world.

Industrial production zones belong to the second generation zones. They arose as a result of the evolution of trade zones, when they began to engage not only in trade, but also in production activities. The most widespread, especially in developing countries, are export production zones (EPZ). The modern model of such zones originates from the zonal structure created in 1959 at the Irish Shannon airport. The greatest effect from such zones was obtained in the newly industrialized countries (Japan, South Korea, China, etc.).

The logic of the formation of the FTE was determined by the economic strategy of developing countries, when in the late 1960s. there was a need to stimulate industrial exports and provide employment through the influx of foreign companies.

Techno-innovative zones belong to the zones of the third generation (1970-80s). They were created spontaneously, as in the USA, as well as specially with state support around large scientific centers, as in Japan or China. They concentrated national and foreign research, design, research and production companies, which were provided with a unified system of tax and financial benefits.

The largest number of such zones operates in the USA, Japan and China. In the USA they are called technoparks, in Japan - technopolises, in China - zones of development of new and high technology.

In total, there are more than 80 such zones in the United States, the largest and most famous in the world is the Silicon Valley technopark, where about 20% of all computer equipment and computers produced in the world are produced.

In Japan, within the framework of special government programs, more than 20 technopolises have been created on the basis of leading scientific organizations. In China, more than 50 new and high technology development zones were established in the 1990s.

Service zones are territories with a preferential regime for entrepreneurial activity for firms and organizations providing various financial, economic, insurance and other services.

These areas include offshore zones and tax havens. The role and importance of such zones is assessed rather ambiguously. Currently, they are assessed as a tool for laundering "dirty money", tax evasion and all sorts of banking scams.

Offshore zones will be discussed in more detail in Chap. 9.

Complex SEZs appeared relatively recently, in the early 1980s. Their peculiarity is that the preferential regime of management is established on the territory of a separate administrative entity. Most of them were formed on the basis of zones with an export-oriented manufacturing industry and represent a higher degree of organization. Complex SEZs differ from other forms in their larger spatial scale, higher concentration of production, and wider field of activity.

These zones include five special economic zones and several “open regions” of China, the Manaus zone in Brazil, the Tierra del Fuego territory in Argentina, etc. 1

It is rather difficult to establish the total number of SEZs in the world due to the terminological diversity and the deliberate concealment of information about them by individual countries. At the same time, even the available information allows us to talk about the explosive growth in the number of SEZs in the world, especially in the 1990s. In 20 years (from 1966 to 1986) the number of zones increased from two to 176, i.e. 88 times. Over the next 20 years, their number increased to 5174 in 2004, i.e. almost 30 times.

The world has accumulated extensive experience in the creation and operation of SEZs of various types. For our country, the experience gained in China (PRC) is of particular interest, where there are currently four special economic zones, 27 open seaside cities, 14 free (duty-free) trade zones, 53 zones of high and new technologies, more than 70 scientific and technical zones for specialists educated abroad, 38 processing zones, Hainan FEZ and others. As you can see, China uses a variety of types of SEZs.

The creation of special economic regions was an important step in the modernization of the country. The purpose of their creation is to attract foreign investment, import advanced high technologies, borrow the management experience of foreign partners, create additional jobs for Chinese citizens, improve the professional level of personnel and the general level of management.

At present, in the PRC, high and new technology zones account for more than 4% of the national GDP and 10% of the total value of exports and imports. Chinese FEZs have now become the main driving force behind the development of high and new technologies, as evidenced by the fact that their economic performance has grown by an average of 40% annually since 1991.

World experience convinces us that the creation of special (free) economic zones in certain cities or regions with the establishment of a preferential regime for economic activity, stimulating investment in the economy of these territories, is one of the effective solutions to investment problems.

Special (free) economic zone (SEZ) is considered to be a part of the territory of Ukraine on which a special legal regime of economic activity is established, a special procedure for the application and operation of the legislation of Ukraine. On the territory of a special (free) economic zone, preferential customs, tax, monetary and financial and other business conditions for domestic and foreign investors can be introduced.

СЄЗ are created with the aim of attracting investments and their effective use, intensifying business activities together with foreign investors in order to increase the export of goods, supply high-quality products and services to the domestic market, introduce new technologies, develop market infrastructure, improve the use of natural, material and labor resources, accelerating the socio-economic development of Ukraine.

On the territory of Ukraine can be created special (free) economic zones of different functional types: free customs zones and ports, export, transit zones, customs trains, technological parks, technopolises, integrated production zones, tourist and recreational, insurance, banking, etc. Separate economic zones can combine the functions inherent in different types of special (free) economic zones.

Special (free) economic zones are one of the tools for achieving the openness of the Ukrainian economy to the outside world and stimulating international economic cooperation based on attracting foreign investment. In combination with other elements of the overall strategy of economic development, the EEZ countries are able to ensure the intensification of entrepreneurial activity, the attraction of new technologies, the development of market methods of managing the economy, and, ultimately, the increase in the production and supply of high-quality goods and services both in the domestic and foreign markets.

The status and territory of the SEZ, as well as the term for which it is created, is determined by the Verkhovna Rada of Ukraine by adopting a separate law for each SEZ. Ukraine has adopted a number of regulations on the introduction of a special investment regime in certain territories.

So, the Law of Ukraine " On the special regime of investment activity in the territories of priority development in the Zhytomyr region" determines the procedure for the introduction and functioning of a special regime for investment activities in the territories of priority development in the Zhytomyr region.

Priority development area- a territory where unfavorable socio-economic and environmental conditions have developed and where a special investment activity regime is being introduced to create new jobs.

Special regime of investment activity- a regime that provides for the introduction of tax, customs and other benefits for business entities that implement investment projects approved by the Council for Priority Development Territories.

A special investment activity regime is being introduced in order to attract investment in priority sectors of production for:

1) preservation of existing and creation of new jobs;

2) introduction of new technologies;

3) development of foreign economic relations;

4) increase in volumes of high-quality goods and services;

5) creation of modern production, transport and market infrastructure;

6) efficient use of natural resources;

7) renewal of radiation contaminated lands;

8) introduction of advanced agricultural technologies.

The special regime has been in effect for 30 years and applies to business entities that implement an investment project with a cost equivalent to at least:

- 200 thousand US dollars - in agriculture, food, textile industry, wood processing and production of wood products, pulp and paper industry, furniture production, production of ready-made clothes and fur, health care, education;

- 300 thousand . US dollars - in construction;

- 500 thousand . US dollars - in the mining industry, chemical production, production of products from mineral materials, production of machinery and equipment, transport.

The beginning of the implementation of the investment project is the date of the actual implementation of the investment.

During the implementation of investment projects, business entities are subject to a special legal regime of entrepreneurial activity and are provided with benefits from the payment of import duties, value added tax, corporate income tax and land fees.

The Cabinet of Ministers of Ukraine approved the Program for the Development in the Country of Special (Free) Economic Zones and Territories with a Special Regime for Investment Activities for the Period Until 2010, which should help intensify the development process and optimize the process of creating SEZs and implementing special regimes, while at the same time preventing the formation of excessive their number and inefficient competition to attract investors. The program consists of two parts - Subprograms for the development of special (free) economic zones for Ukraine and Sub-programs of development in Ukraine of territories with a special regime of investment activity. The first subprogram is aimed at creating conditions for economic growth, developing foreign economic activity, attracting investments (including foreign ones), resuming innovation processes, developing national production and export potential, providing employment for the population, and improving the socio-economic situation in the regions.

The purpose of the second subprogram is to define and implement the state strategy in the field of formation of territories of priority development with a special regime of investment activity, consistent with the programs of socio-economic development and structural restructuring of the economy of Ukraine, the concepts of state regional economic policy: scientific, technological and innovative development.

Its main task is to improve economic activity in the regions and develop mechanisms for providing additional management functions to local executive authorities and local governments.

The implementation of the subprogram will contribute to the practical implementation of the state policy in the field of restructuring territories with a special regime for investment activities in Ukraine. The functioning of the established territories with a special regime of investment activity will make it possible by 2010 to additionally provide jobs for 304.3 thousand people, increase production by UAH 25 billion, and invest more than 13.7 billion US dollars.

Special economic zones (SEZ) include the country's economy in the world economy, implement the features of the subject of the Russian Federation in accelerating economic development.

Special economic zones (SEZ) or free economic zones (SEZ) in science are considered as "models of territorial and economic management". In the author's interpretation, the SEZ is an instrument of investment activity that exploits a special mechanism of public-private partnership.

Scientists do not give a uniform definition of SEZs, which is a consequence of their diversity and constant modification.

According to François Peru, each economic system develops using SEZs as “poles of economic growth”, which, due to various identified circumstances, trigger the mechanism for the evolution of the entire system.

In Russia, the concept of SEZ was first used in legislation in 1991. Subsequently, SEZs were evaluated as a form of foreign trade and related activities in territories with a developed scientific and technical potential for the production of innovative products (promotion of national technologies using foreign capital).

It should be noted that at the present time such a category as a free or special economic zone is not found in the investment legislation. The systemic connection of the processes of creating a free economic zone and attracting investments is, in our opinion, a new approach in legal regulation.

The modern stage of the formation of the domestic legal institution of the SEZ began with the adoption of the Federal Law of July 22, 2005 No. 116-FZ "On Special Economic Zones in the Russian Federation" (hereinafter Federal Law of July 22, 2005 No. 116-FZ) . The core of the concept of the new law was the development of manufacturing and high-tech sectors of the economy.

Currently, there are various approaches to the definition of the concept of "economic zone".

From a terminological and legal point of view, it seems that the creation of free economic zones is aimed primarily at attracting foreign investment, and the main goal of creating special economic zones is to increase both domestic and foreign investment.

A number of scientists characterize special (free) economic zones as offshore centers. In our opinion, this is not accurate, since the concept of SEZ generalizes all types of territories with a special regime of benefits and preferences. The concept of SEZ is broader than the concept of an offshore zone. An offshore zone (from the English word "offshore" - outside the territory) is the territory of the state or part of the territory of the state, specializing in providing a special, favorable legal regime for foreign legal entities (non-residents), and provides the latter with a number of services, including legal, tax services. V.M. Shumilov rightly notes: "... the concept of an offshore zone / territory is a variation of the concept of a free economic zone." The concepts of "offshore zone" and "center of international business" refer to one type of free economic zones - an offshore zone. Contrary to international practice, Federal Law No. 116-FZ of July 22, 2005 does not define an offshore and does not provide for it as a type of SEZ.

Important provisions, from the point of view of interpreting the concepts of "special" and "free" economic zones, contained the Customs Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) dated May 28, 2003. According to paragraph 3. Art. 2 of the Labor Code of the Russian Federation, when foreign goods are placed on the territory of the SEZ, the fiction of their extraterritoriality is applied. Domestic goods placed in the SEZ are subject to the export customs procedure. The concept of SEZ, contained in the Labor Code of the Russian Federation, corresponded to the international legal concept of "free zone".

The official definition of a free economic zone is given by the International Convention on the Simplification and Harmonization of Customs Procedures (Kyoto, May 18, 1973), where the SEZ ("free zone") is the part of the country's territory in which goods are considered as objects located outside the national customs territory and are therefore not subject to normal customs control and taxation.

In the SEZ, "laws do not exempt commodity owners and investors from the existing economic legal order ... but only facilitate it." In this regard, SEZs should be called not free, but special economic zones.

The SEZ is territorially isolated with the help of the customs border, which has a special legal regime. However, the SEZ will still remain under the jurisdiction of the state, and any extraterritoriality of the SEZ as a legal phenomenon does not arise.

At present, the generally recognized goals of structuring the SEZ are being formulated: strengthening foreign economic activity, export growth, job creation, industrial production impulse, foreign investment, development of depressed areas, and others.

Advantages of the SEZ that are important for a foreign investor: 1) tax benefits; 2) simplified access to the regional market; 3) low cost of labor; 4) enhanced funding opportunities; 5) acquisition of land plots.

Advantages of the SEZ, important for the subject of the Russian Federation: 1) rational use of local resources; 2) acquisition of new technologies; 3) development of export production; 4) restructuring of the regional economy; 5) creation of jobs; 6) obtaining new sources of financing; 7) training and retraining of personnel.

As a rule, in developed countries, free economic zones are created in areas with backward infrastructure without the purpose of attracting foreign investment. In the growing industrial countries of Asia, growth zones of export and scientific and technological enclaves are being created. In developing countries, SEZs seek to attract foreign investment and production technologies, new management technologies, and receive foreign exchange profits from leasing land.

Public administration focused on the use of SEZs should take into account world experience, mistakes at the design stage.

First, it is necessary to adequately assess the possibility of providing the minimum necessary infrastructure for the SEZ, so that own investments do not unreasonably exceed those coming from outside.

Secondly, it is necessary to clearly regulate the administrative relations between the entities that have powers in relation to the SEZ.

Thirdly, the wrong choice of the location and size of the zone is possible.

Fourthly, the instability and lack of transparency of the legislative regulation of the SEZ activity has a significantly negative role.

The modern system of legal regulation of SEZs is based on the distinction between their legal forms.

It should be noted that attempts have been made in the scientific literature to classify SEZs on a variety of grounds. It is extremely important that the classification has a real basis and practical value.

In particular, the specifics of the SEZ can be determined by: 1) the legal system of a particular country; 2) location, size of the territory of the SEZ; 3) the quality of production resources; 4) peculiarities of natural, economic and other conditions in which these resources are realized; 5) the tasks of creating a SEZ; 6) types of permitted activities.

World experience distinguishes the main types of SEZs: free trade zones, consignment warehouses, or free customs zones, scientific and technical zones - technology parks (USA), technopolises (Japan), etc. A generally accepted typology of SEZs still does not exist. SEZs can be distinguished according to such criteria as: 1) the degree of integration into the world economy; 2) by sector of the economy; 3) by types of property; 4) by functions, etc.

Ivankina M.S. identified the following features of the SEZ:

By type of activity - industrial-production, technology-innovative, tourist-recreational, complex SEZs.

According to the goals of creation - the development of manufacturing sectors of the economy and the production of new types of products, the development of high-tech industries, the development of tourism and the sanatorium and resort sector.

By location - large, medium and small SEZs, border and internal.

The type of activity prevailing in the territory of the economic zone, as the most significant criterion for typing, allows us to distinguish the following types:

Industrial production zones uniting enterprises that produce goods for export on the basis of imported components and / or local raw materials, including using imported equipment.

Scientific and technological (technological and innovative) zones that combine scientific and production activities on the basis of a research center or university.

Tourist and recreational zones are focused on the development of tourism and the sanatorium and resort sector.

In world practice, there are other types of economic zones, in particular, various trade and warehouse zones. They also include Duty Free zones for duty-free trade at international airports and seaports.

The free port as a type of trade and warehouse zone additionally performs loading, unloading, reloading of goods, contains warehouses of commodity exchanges, and also provides repair and maintenance of ships.

Export industrial zones (EPZ). This type of SEZ is based both on a preferential customs regime, and on preferential financing and taxation.

By type of activity, insurance, banking, offshore and other zones are also distinguished.

In countries with developed market economies, the beginning of modern SEZs was laid by the Foreign Trade Zones, created in the USA in 1934 to reduce customs costs in the production of cars.

In terms of economic growth, driven by SEZs in the 1990s, China was the world leader. Fourteen cities in China have acquired the status of open seaside territories, more than 5.5 thousand enterprises with foreign capital have been commissioned.

Economically developed countries, which Russia is oriented towards, do not use industrial production and service zones, focusing on trade, transport and technology-innovative zones.

It is necessary to highlight one more fundamentally important point that distinguishes SEZs in industrialized and developing countries. In industrialized countries, SEZs are used as a tool for the development of problem/depressed regions. In all developing countries, SEZs are created in promising areas. We are not talking about attracting foreign investment to a depressed region.

At present, the following types of economic zones have been established in the Russian Federation: industrial-production, technology-innovative, tourist-recreational, port. The subject of the Russian Federation chooses to solve the problems of economic development according to the "scenario" of the appropriate type.

Characteristically, the creation of a commercial-type SEZ was not even initially provided for in the domestic law on SEZ. Currently, in the port SEZs, according to Russian legislation, activities are allowed for the construction, reconstruction and operation of infrastructure facilities of the seaport, river port and airport, as well as various other “port activities”. Thus, port SEZs show similarity, although not complete, with free ports (a type of trade and warehouse zone) and are a promising form of trade zone in Russia. It should be noted that the customs legislation does not establish an unambiguous correspondence between the customs procedure "free warehouse" and the regime of entrepreneurial activity in the special economic zone. At the same time, a new conclusion is revealed that all spaces where the “free warehouse” procedure is implemented, and not just the free port zone, have the features of a special economic zone.

Industrial production zones are considered the main ones, because in Russia the development of any manufacturing industry is relevant.

Thus, the variety of organizational forms of the SEZ makes it possible to provide state support to many entities in various areas of economic activity. At the same time, the emphasis is still placed on innovative industries with high added value.

In St. Petersburg, this manifested itself in the creation of a special economic zone of a technology-innovative type. St. Petersburg sets goals that go beyond simply attracting investment and raising the production of import-substituting goods. Legislative novelties of recent times imply the implementation of port SEZ projects within the seaport and Pulkovo airport on the territory of St. Petersburg.

From the point of view of coordinating the foreign economic relations of a constituent entity of the Russian Federation through the creation of a SEZ, the key issue is the specifics of the interaction between state and non-state actors, including foreign ones, and public-private partnerships in a SEZ.

The experience of creating a free economic zone in Russia in the 90s of the twentieth century turned out to be ineffective in terms of the content of this interaction. The relevant reasons are the discrepancy between the concept of the SEZ and the regional economic mechanism, the lack of funds for the necessary infrastructure of the SEZ, the excessive scale of the SEZ, the unreasonable distribution of benefits to the residents of the SEZ.

General issues related to the FEZ regime, although they were reflected in the resolutions and orders of the Government of the Russian Federation, decrees of the President of the Russian Federation, international treaties and other normative acts, were not of great interest to foreign investors.

The adoption of the Federal Law of July 22, 2005 No. 116-FZ "On Special Economic Zones in the Russian Federation" opened a new period of "introduction" of such zones into the Russian economy.

Now the process of state regulation of the SEZ is considered at the interstate, federal and regional levels. Each of these levels has its own specifics.

With the formation of the EurAsEC Customs Union, the main regulation of the SEZ has moved to the interstate level. According to Part 3, Article 2 of the Customs Code of the Customs Union, the customs border may be the limits of certain territories located on the territories of the Member States of the Customs Union, in accordance with international treaties of the Member States of the Customs Union. According to Part 2 of Art. 202 of the Customs Code of the Customs Union, the customs procedures "free customs zone" and "free warehouse" are regulated by international treaties of the Member States of the Customs Union, and not in the Customs Code of the Customs Union. Thus, the key customs aspects in relation to the SEZ are not regulated by Russian law. However, other aspects, primarily tax ones, remain within the jurisdiction of the member states of the Customs Union, which creates clear prerequisites for SEZ competition both within the Russian Federation and throughout the Customs Union.

In these international agreements, special economic zones are a kind of free zones.

According to the Agreement on Free (Special, Special) Economic Zones in the Customs Territory of the Customs Union and the Customs Procedure of the Free Customs Zone dated June 18, 2010, a free (special, special) economic zone is a part of the territory of a state - a member of the Customs Union, where a special legal regime is in force entrepreneurial and other activities, including the customs procedure of the free customs zone.

Port free (special, special) economic zone - a free (special, special) economic zone, a part of the territory of a seaport, a river port, which are open for the entry of foreign water vessels, or a part of the territory of an international airport with limited adjacent territories.

A logistics free (special, special) economic zone is created on a part of the territory of a state - a member of the customs union, adjacent to the checkpoint across the state border of a state - a member of the customs union (part 1 of article 1 of the Agreement).

National legislation determines the types of SEZs, the procedure for the creation, operation and management of SEZs on the national territory (Part 1, Article 3 of the Agreement).

The customs procedure of the free customs zone can be used on the entire territory of the FEZ or on its part (part 1 of article 9 of the Agreement). Therefore, a new provision is that the area of ​​operation of the customs procedure and the territory of the SEZ may not coincide.

The territory of the SEZ is part of the customs territory of the customs union (Part 2, Article 9 of the Agreement). Within the boundaries of the port and logistics SEZ, there is a customs border (Part 4, Article 9 of the Agreement).

The area where the customs procedure of the free customs zone is used is a customs control zone. Therefore, in the general case, the border of the customs control zone (customs border) should coincide with the border of the space where the customs procedure operates, and not with the border of the SEZ.

The formulated provision is essential for organizing the management of the SEZ. Indeed, customs control is carried out by the customs authorities. National legislation regulates the provision of a general checkpoint regime in the customs control zone. (Part 7, Article 9 of the Agreement). Federal and regional authorities, within their competence, implement other types of state control.

The provisions of the Federal Law of July 22, 2005 N 116-FZ "On Special Economic Zones in the Russian Federation", as well as regulatory legal acts issued in its development, are currently applied to the extent that they do not contradict the provisions of the Customs Code of the Customs Union.

In accordance with the Agreement on Free Warehouses and the Customs Procedure of a Free Warehouse dated June 18, 2010, a free warehouse is a structure (premises) in which foreign goods and goods of the Customs Union registered under the customs procedure of a free warehouse are stored and used. The free warehouse as a zone of customs control is under protection under the control of access of individuals (clauses 1.2 of part 1 of article 1 of the Agreement).

Thus, in these agreements, the ratio of the status of the borders of the special economic zone and free warehouse and the status of the customs border is not clearly defined. It is only clear that these boundaries are the boundaries of the customs control zone.

In connection with the above, domestic procedures for creating SEZs implement a certain concept of entrepreneurial activity in the implementation of the customs legislation of the Customs Union.

Applicants for the creation of SEZs (the highest executive bodies of state power of the constituent entities of the Russian Federation together with the executive and administrative bodies of municipalities) submit to the Government of Russia an application for participation in the competition for the selection of applications for the creation of SEZs of the same type in the manner determined by the Decree of the Government of the Russian Federation of September 13, 2005 g. N 564 "On approval of the rules for processing and filing an application for the creation of a special economic zone." Each applicant has the right to make one or more applications.

The current legislation does not provide for the possibility of submitting a single application of several regions, although, in our opinion, WEC coordination can be improved with the participation of more than one subject of the Russian Federation (for example, St. Petersburg and the Leningrad region).

It should be noted that applications and attached documents must contain a justification for the feasibility and effectiveness of creating a SEZ to solve problems of federal, regional and local significance.

Based on the results of the competitive selection of applications, the Government of the Russian Federation makes a decision to create a SEZ. Then an agreement is concluded on the creation of a SEZ (a coordinating administrative agreement). The subjects of such an agreement are the Government of the Russian Federation, the highest executive body of state power of a constituent entity of the Russian Federation, the executive and administrative body of a municipality. SEZ, and not regional authorities, which, in our opinion, to a certain extent fetters the initiative of the subject of the Russian Federation after the conclusion of an agreement on the creation of a SEZ.

True, according to part 2 of article 7 of the Federal Law "On Special Economic Zones in the Russian Federation", certain powers to manage the SEZ can be transferred on the basis of an agreement to the executive authority of the constituent entity of the Russian Federation (part 2 of article 78 of the Constitution of the Russian Federation). However, the list of transferred powers is rather modest. According to the Order of the Ministry of Economic Development of Russia dated April 22, 2010 No. 145 “On the transfer to the executive authorities of the constituent entities of the Russian Federation of certain powers to manage special economic zones”, a number of executive authorities of the constituent entities of the Federation, including the Government of St. Petersburg, were transferred such powers as 1) ensuring the examination of project documentation and examination of the results of engineering surveys of facilities located on the territory of the SEZ; 2) issuance of construction permits, as well as permits for the commissioning of facilities to individual entrepreneurs and legal entities engaged in the construction or reconstruction of facilities in the SEZ.

Thus, competition between territories is created and the assumption by the subjects of the Federation and individual municipalities of obligations to create the infrastructure of the SEZ is ensured. Now clear selection criteria are being formulated for applicants for the creation of SEZs and the activity of their activities. Therefore, the coordination mechanism is activated.

In general, the creation of a SEZ is a form of constructive interaction between the state (including interaction between federal and regional authorities) and business. However, at present, the SEZ tool is difficult to use for investment processes in problem regions of Russia.

The organization of the management of the SEZ should be adequate to the role of the executive authorities of the subject of the Russian Federation in the process of increasing business activity in the region. In accordance with Article 7 of the Federal Law "On Special Economic Zones in the Russian Federation", the SEZ management system is formed by several entities.

The federal executive body authorized to carry out the development of a unified state policy in the field of the creation and operation of the SEZ is the Ministry of Economic Development of the Russian Federation (hereinafter referred to as the MED). This function was not transferred to the Federal Customs Service in accordance with Presidential Decree No. 473 of May 11, 2006, since it is not identical to the function of legal regulation in the field of customs.

The management system of the SEZ previously included the Federal Agency for the Management of Special Economic Zones (RosSEZ) and its territorial bodies. It should be noted that it was these bodies that the legislator directly referred to as "governing bodies of special economic zones."

The Agency, managing the SEZ, disposed of real estate objects located on the territory of the SEZ and owned by the state and (or) municipal property, as well as land plots on the basis of an agreement on the creation of the SEZ. Also exercised control over the execution by the SEZ resident of the agreement on the conduct of relevant activities. The Agency and its territorial bodies entered into lease agreements for land plots, state and (or) municipal property with a SEZ resident.

The standard regulation on the territorial body of the Federal Agency for the Management of Special Economic Zones established a number of supervisory and administrative functions of the territorial body, as a rule, coinciding with the powers of RosSEZ. This reveals, in our opinion, a flaw in the legislation, since, firstly, it would be better if the territorial body focused its activities on the development of infrastructure and the economy of the SEZ. Secondly, the development of the controlling functions of any federal agency is contrary to the principles of administrative reform proclaimed by Decree of the President of the Russian Federation of March 9, 2004 No. 314.

Thus, powers are revealed that, in our opinion, are not characteristic of both a federal agency and a ministry - registration of legal entities and individual entrepreneurs as residents of the SEZ, control powers, issuing invitations to enter the Russian Federation for foreign citizens in order to carry out labor activities, issuing building permits.

In addition, the management of the SEZ is the management of the territory on which the customs control zone and the customs border are being developed. In this part, there is contact with the powers of the Federal Agency for the Development of the State Border of the Russian Federation, which, in particular, organizes the provision of uniform application of the requirements for the design, construction, reconstruction, equipment and technical equipment of buildings, premises and structures, transport and engineering infrastructures, information and telecommunication systems necessary for the organization of border, customs and other types of control carried out at checkpoints across the state border of the Russian Federation.

The peculiarities of the status of the mentioned federal agencies give rise to an urgent question about the nature of their interaction with the Federal Customs Service (hereinafter referred to as the FCS). In the recent past, this issue was resolved to a limited extent, in terms of interaction in the field of creating customs infrastructure facilities. In this regard, it is advisable to leave control functions entirely to the FCS, the Federal Tax Service, and the Supervisory Board in order to prevent the emergence of additional administrative barriers in relation to SEZ residents.

The main activity of the authorized executive body as the governing body of the Special Economic Zone should be a set of public services provided to residents and other entities in order to comply with the legal regime of the Special Economic Zone. It should be emphasized here that the procedural activities of the SEZ management body are currently regulated as a whole as a system of public services. However, a number of actions are established within the framework of the law enforcement (essentially control) function of maintaining registers of residents.

By Decree of the President of the Russian Federation of 05.10.2009 No. 1107, the Federal Agency for the Management of Special Economic Zones was abolished with the transfer of its functions to the Ministry of Economic Development. Such a reorganization further complicated the management of the SEZ, since the functions unusual for the ministry were transferred to the Ministry of Economic Development of the Russian Federation.

At present, it is required to clearly distinguish between these functions of the Ministry of Economic Development and the functions of the Federal Customs Service of Russia, the Federal Agency for the Development of the State Border and other federal executive bodies. The delimitation of functions should clearly reflect the delimitation of the jurisdiction of the Russian Federation and the subjects of the Russian Federation. However, the Constitution of the Russian Federation does not contain direct instructions on this issue. In a systemic interpretation of clauses “g”, “l” of Article 71 of the Constitution of the Russian Federation, the dissertator refers the regulation of the SEZ to the jurisdiction of the Russian Federation. However, successful world practice leads to the conclusion that the most effective regulation of SEZs should include as much as possible a mechanism for coordinating the actions of the federal center and regions and be based on the definition of a comprehensive regulation of relations for the creation and operation of SEZs as a subject of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation.

Speaking about the organization of state control in the SEZ, it should be noted that the issue of control bodies in relation to activities in the SEZ is not clearly defined in the legislation. According to Article 11 of the Federal Law "On Special Economic Zones in the Russian Federation", only federal executive authorities are classified as such bodies. As a result, there are restrictions on the control activities of the executive authorities of the constituent entities of the Russian Federation on part of the territory of their own region and prerequisites for considering the SEZ as an institution that comprehensively influences the delimitation of the jurisdiction of the Russian Federation and its constituent entities.

Taking into account the large volume of tasks for the management of a particular SEZ, the various skills required to solve these problems, it is logical to assume that the management of the SEZ by the Ministry of Economic Development of the Russian Federation is not the most effective solution.

In particular, the function of “preparing documentation for the planning of the territory of the SEZ and the creation of engineering, social and other infrastructure” requires high technical and entrepreneurial skills and knowledge of the region, which can be found mainly in the private sector. Applicants who have applied for the establishment of SEZs are more suitable for performing administrative functions at the local level. In this regard, paragraph 2 of Article 8 of the Federal Law of July 22, 2005 No. 116-FZ provides that the SEZ management bodies, in order to perform their functions, have the right to attract a joint-stock company, one hundred percent of whose shares are owned by the Russian Federation, or a management company. For these purposes, an open joint-stock company "Special Economic Zones" was created.

In accordance with the established procedure, the Open Joint Stock Company "Special Economic Zones" was given the authority to manage the SEZ of a technical-innovative type on the territory of a number of constituent entities of the Federation, including St. Petersburg. These powers include:

1) publication of information on the availability of land plots, state and (or) municipal property located within the boundaries of a special economic zone and not leased;

2) management and disposal of land plots and other real estate objects located within the boundaries of the special economic zone and being in state or municipal ownership, except for land plots used by the Company for the construction of infrastructure facilities of the special economic zone, with the exception of the authority to alienate these real estate objects;

3) obtaining technical conditions for connecting a capital construction facility to engineering and technical support networks and transferring these conditions to individual entrepreneurs and legal entities engaged in construction or reconstruction within the boundaries of a special economic zone.

A special role in the management system is occupied by the Supervisory Boards of the SEZ, which coordinate the activities of federal executive authorities, executive authorities of the subject of the Russian Federation, the executive and administrative body of the municipality, business entities for the development of the SEZ, control over the implementation of the agreement on the creation of the SEZ, over the expenditure of budgetary funds, allocated for the development of the territory, as well as consideration and approval of long-term plans for the development of the SEZ.

In our opinion, the management of the SEZ will be more successful with the participation of an agency that is fully or partially independent of the Ministry of Economic Development. World experience consolidates the transfer of management to private SEZ developers or directly to residents. So, known in Germany are the Bremen and Hamburg FEZs. The Hamburg SEZ is located in the seaport. Warehouses are operated by firms and individuals independently, but the construction of new warehouses requires coordination with the management of the FEZ. The zone is administered by the Freeport Authority, which is part of the executive branch of Hamburg.)

Thus, a FEZ management system has developed abroad, which is characterized by the effective establishment of an independent department.

The SEZ Institute is "one of the directions... of the formation of optimal relationships between the state and business entities." The essence of relationships is stimulation and encouragement. All types of benefits, rights and obligations, restrictions, guarantees apply only to SEZ residents. Other entities that are not residents of the SEZ may carry out business activities on the territory of the SEZ, with the exception of the port SEZ, in accordance with Russian legislation, but without the provision of the above benefits (clause 3 of article 10 of the Federal Law of July 22, 2005 No. 116-FZ ). Thus, the legislator establishes "open" access to the SEZ for entrepreneurial activities. However, this basic provision, despite its apparent comprehensibility, is in principle very contradictory. The fact is that the SEZ is a zone of customs control. “Open” access to the customs control zone for non-residents of the SEZ is largely a fiction.

A feature of entrepreneurial activity in the SEZ is the presence of legal restrictions both in terms of the content of the activity and in terms of its subject composition. Thus, the Government of the Russian Federation has the right to determine the types of activities, the implementation of which in the SEZ may be prohibited (parts 5 and 6 of article 4 of the Federal Law of July 22, 2005 No. 116-FZ).

Depending on the type of SEZ, the circle of persons who have the right to carry out entrepreneurial activities as residents also differs. Commercial organizations, with the exception of unitary enterprises (which are not owners of the property assigned to them), can be residents of the SEZ, subject to a number of conditions. Foreign legal entities cannot be residents of the SEZ, since the law establishes the mandatory registration of a commercial organization in accordance with the legislation of the Russian Federation on the territory of the municipality within which the SEZ is located. However, it is possible to create commercial organizations with foreign investment. The latter provision determines the form of investment activity of a foreign partner on the territory of a constituent entity of the Russian Federation using the SEZ mechanism.

In order to avoid turning SEZs into offshore ones, a ban on the creation of branches and representative offices by residents outside the SEZ territories has been legally established.

The range of economic entities that are recognized as residents of technology-innovative and tourist-recreational SEZs is wider. Residents of these zones can be, in addition to commercial organizations, individual entrepreneurs. Formally, there is no prohibition in the legislation for foreign citizens and stateless persons to be residents of these zones.

The legislator defined most of the preferences for SEZ residents in the form of full or partial exemption of residents from certain types of taxes in accordance with the legislation on taxes and fees (Article 36 of the Federal Law of July 22, 2005 No. 116-FZ). Here it is necessary to note the peculiarity of this wording in relation to the powers of the constituent entities of the Russian Federation: the concept of “legislation of the Russian Federation on taxes and fees” (Article 1 of the Tax Code of the Russian Federation) does not include the legislation of the constituent entities of the Russian Federation on taxes and fees, regulatory legal acts of municipalities on local taxes and fees.

In connection with the above, it seems conceptually important that when regulating tax relations with the participation of SEZ residents, it is necessary to use the norms of not only federal legislation on taxes and fees, but also tax norms contained in regional and municipal sources of tax law.

According to modern analysts, the provision of tax benefits within the framework of the SEZ is a necessary, but by no means sufficient condition for the successful functioning of the SEZ.

The general system of benefits in the SEZ is as follows:

In terms of tax and customs benefits: 1) guarantees to investors against adverse changes in legislation

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• Content
• Introduction
• 3.1 Customs preferences
• 3.2 Tax incentives
• 3.3 Legal incentives
• Conclusion
• Introduction
• The existence and activity of any state cannot be imagined without material production, which will successfully develop only in market conditions. It is also very difficult to imagine production in modern conditions without foreign investment, since it is impossible to create modern production by organizing investment only from domestic sources, which has been proven by the practice of many states.
• Appeal to this topic is not accidental. Its scientific development has not yet received sufficient development in the Russian science of international law. At the same time, there is a close relationship between the problems of international legal and national legal regulation of the investment process. Considering the issues of foreign investment, it is impossible to ignore the legal regulation of foreign investment in the Russian Federation, especially since this process in relation to our state is of sufficient interest, and its legal support leaves much to be desired.
• Over the past few years, investment projects in Russia have been implemented with great difficulty. Among the factors hindering the inflow of foreign capital are the lack of financial and political stability, high inflation, poorly developed infrastructure, and, of course, the imperfection of investment legislation.
• The political climate and poorly developed infrastructure are secondary reasons for the current situation, they serve as a background that prevents the inflow of foreign capital into Russia, and the lack of a legally fixed institution of foreign investment guarantees should be considered the root cause of the weak investment flow.
• Private foreign investment, of course, is only an impetus to the economic growth of the state, and not a determining factor in its economic development.
• This work is relevant, because right now, more than ever, it is important to stabilize and strengthen the Russian economy by increasing the competitiveness of domestic enterprises, in particular, by encouraging cooperation between Russian and foreign companies. Right now, when the economic crisis threatens the investment of capital in many developed countries, when investments that seemed reliable are under threat, there is a chance to attract investors to our own economy.
• The purpose of the work is to consider the state regulation of investment activity.

1. Forms and methods of state regulation of investment activity

The state regulation of investment activity is the forms and methods of an economic and administrative nature defined by law, which are used by government bodies to implement an investment policy that ensures the state tasks of the socio-economic development of the country and its individual regions, as well as increases the efficiency of investments, provides a safe environment for investments. in various investment projects.

Investment activity in Russia is regulated by a system of special regulations, as well as general state legislation. Of great importance are laws such as the Constitution of the Russian Federation, the civil and tax code, the law on joint-stock companies, on privatization, on property, on foreign economic activity, on currency regulation, on tariff control, and others.

In our country, other resolutions and regulations have been adopted that regulate investment activities.

State regulation of investment activity is carried out:

- fully complying with state investment programs;

- direct management of public investments;

- by introducing a system of taxes with differentiation of tax benefits and rates;

- provision of financial assistance in the form of subsidies, grants, subventions, budget loans for the development of certain industries, territories;

- implementation of financial and credit policy, depreciation policy, pricing policy (including issuance of securities into circulation);

- control over compliance with state standards and norms;

- antimonopoly measures, privatization of state-owned objects, including construction in progress;

- expertise of investment projects.

The state, influencing investment activity in the country, uses both administrative and economic methods of influence. Administrative or direct methods of regulation directly affect the subjects of investment activity, while the state has the right and the ability to exercise coercion in relation to other economic entities, using prohibitions, restrictions, regulations or permits.

Legislative and normative acts act in this case as instruments of such influence. For example, the law establishes that all investment projects are subject to environmental expertise.

The economic methods of state influence include methods by which the state can influence by stimulating the adoption of investment decisions in the interests of the subjects themselves and society as a whole. In practice, the state uses a combination of these two methods of influence to achieve investment goals.

The activity of investment activity depends on the implementation of financial, pricing, credit, depreciation, currency, tax and investment policies.

Economic methods also include:

- setting refinancing rates

- differentiation of tax rates

- tax incentives and discounts

- tariffs and rates of payments for land and natural resources.

The main instrument of state regulation of foreign investment is currently the Law of the Russian Federation "On Foreign Investments" dated July 9, 1999, the purpose of which is to provide guarantees to foreign investors. But in practice, the role of the mentioned act is not so great. The reason for this is the shortcomings of the very concept of regulation laid down in the Law.

The law on investment activity, which is carried out in the form of investments, provides for several forms of state regulation:

1. Investment activity is improved by:

- favorable taxation system and accrual mechanisms

- depreciation and use of deductions for depreciation

- creation of special tax regimes that are not individual in nature

- protecting the interests of the investor

- granting to subjects of investment activity benefits for the use of land and other natural resources that do not contradict the legislation of the Russian Federation

- expanding the use of funds from the population and other non-budgetary sources of financing for housing construction, as well as the construction of social and cultural facilities

- taking action on antimonopoly policy

- creation and development of a network of information and analytical centers that carry out rating assessments of subjects of investment activity

- development of financial leasing

- expanding the possibility of using collateral in the implementation of the lending system

- creation of opportunities for the formation of their own investment funds by the subjects of investment activity

- carrying out revaluation of fixed assets depending on the rate of inflation.

2. Direct participation of the state in the formation of investment activities through:

- formation of a list of construction projects and objects of technical re-equipment for federal state needs and their financing at the expense of funds allocated from the federal budget

- development, approval and financing of investment projects that are carried out in the Russian Federation jointly with foreign states, as well as investment projects that are financed from the budget of all levels

- provision on a competitive basis of state guarantees for investment projects at the expense of the federal budget and the budget of the constituent entities of the Russian Federation

- examination of investment projects

Placement on a competitive basis of funds from the federal and regional budgets to finance investment projects. These funds are placed on a returnable and urgent basis with the payment of interest, which are determined by the law on the budget, or on the terms of fixing in the state part of the relevant shares of the joint-stock company being created, the proceeds from the sale of which go to the appropriate budget

- development and approval of standards, rules and regulations and monitoring their compliance

- protection of Russian companies from the supply of obsolete, energy-intensive, material-intensive technologies, equipment, structures and materials

- issue of bonded loans, guaranteed targeted loans

- granting concessions to Russian and foreign investors based on the results of trading

- involvement in the investment process of temporarily suspended construction projects and facilities that are in state ownership.

Regardless of the form of ownership, the state guarantees to all subjects of investment activity:

- publicity when discussing investment projects

- ensuring equal rights in the implementation of investment activities

- protection of capital investments

- the right to appeal in court any decisions, actions or inaction of public authorities, local governments and their officials

- stability of the rights of the subject of investment activity.

If the state adopts laws that establish other rules for the subjects of investment activity than those that were in effect when contracts were concluded between them, the terms of these contracts remain in force.

The exception is those cases when the law establishes that its effect applies to relations that have arisen from previously concluded agreements.

The law also provides that capital investments can be nationalized only on the condition of preliminary and equivalent compensation by the state for losses caused to the subjects of investment activity.

One of the forms of investment protection is their insurance, which is carried out in accordance with the legislation of the Russian Federation. State regulation of investment activity is a set of state approaches and decisions that are enshrined in legislation, organizational and legal forms, within which the investor operates.

State regulation is expressed in the management of public investments:

- tax system with differentiation of tax rates and benefits

- financial assistance in the form of grants, subsidies, concessional loans and budget loans

- financial and credit policy

- pricing

- issuance of securities

- depreciation policy.

That is, the main forms of state regulation of investment activity include:

- regulation of financial investments

- regulation of spheres and objects of investment

- expertise of investment projects

- regulation of the conditions for investing funds outside the state

- implementation of an effective depreciation policy

- tax regulation of investment activity

- regulation of investors' participation in privatization

- concessional lending

- provision of financial assistance

To regulate investors on the territory of the Russian Federation, the state uses the following methods Farkhutdinov I.Z. Stabilization clause - an important guarantee of foreign investment // Legislation and Economics. - 2011. - No. 5. - p. 5:

- examination of investment projects, that is, an assessment of the economic feasibility of investing in a given project, industry or investment program;

- monitoring compliance with state standards and norms, as well as the rules of mandatory certification.

The forms and methods of regulation of investment activity include:

- protecting the interests of investors

- establishment of tax benefits for subjects of investment activity

- expanding the use of funds from the population and other extra-budgetary sources of housing construction financing

- provision of preferential conditions for the use of land and other resources to the subjects of investment activity

- development, approval and financing of investment projects implemented by municipalities

- issue of municipal loans in accordance with existing legislation

- placement on a competitive basis of local budget funds to finance investment projects

- conducting financial and credit policy, pricing policy.

That is, the mechanism of state regulation of investment activity is a set of methods and instruments of state influence on the investment policy of business entities.

2. Guarantees and benefits for foreign investors

Let us first separate the guarantee regime and the regime of privileges. Under the provision of benefits, it is advisable to understand the establishment by the authorities of the Russian Federation of a more favorable condition (regime) for the implementation of any action (or type of activity) for the subject (category of subjects) against the usual conditions for the implementation of actions for other similar subjects. The proclamation of a guarantee is a form of acceptance by the state through the appropriate authority of an obligation to the subject (in our case, the subject of investment activity).

However, if a guarantee is proclaimed for a foreign investor that domestic investors do not have, then such a guarantee, in the opinion of the dissertator, should be considered as a benefit. We are talking about providing foreign investors with a tax stability regime for the payback period of an investment project and guaranteeing the right to unhindered export of previously imported property and information outside the Russian Federation.

The regime of privileges for foreign investors is considered in the dissertation on the example of customs legislation. Currently, there is a procedure according to which goods imported into the customs territory of the Russian Federation as a contribution of a foreign founder to the authorized (share) capital are exempted from customs duties, subject to the following conditions:

1) the goods are not excisable;

2) goods are classified as fixed production assets;

3) goods are imported within the terms established by the constituent documents for the formation of the authorized (share) capital.

If the “excisability” of goods (property) can be easily determined by applying the relevant norms of the Tax Code of the Russian Federation, and the terms are determined by the constituent documents, then at the moment the legislation does not give a clear and intelligible answer about classifying goods as fixed production assets. The Ministry of Taxes and Duties expresses conflicting opinions on this issue. In recent years, it has been fashionable to talk about the transition to world accounting standards, however, contrary to the emerging trend, in this case, it is still necessary to apply the double criterion (cost and service life) established by the Regulation on Accounting and Accounting in the Russian Federation. Thus, until recently, the value threshold for property contributed by founders, including foreign ones, to the authorized capital of newly created organizations is quite useful and appropriate.

The customs authorities are not authorized by law to detain investable property at the border until the completion of the state registration procedure and registration with the relevant authorities of commercial organizations with foreign investments. However, it is not clear from the analysis of the customs legislation which customs regime should be applied for the import of such property. There is no special customs regime for the import of property as an investment in Russia. The current practice of applying the temporary admission regime to investable property is contrary to the very essence of making an investment. Most of all, this is contrary to the interests of the recipient and the Russian state itself. The latter are interested in fundamental and, at least, long-term investments, but not in their urgency and momentary nature. Obviously, it would be quite a reasonable solution to include in the customs legislation a special customs regime for the import of foreign property as a contribution to the authorized (share) capital of Russian commercial organizations.

The preferential customs regime for the import of foreign property into the authorized capital of Russian commercial organizations should apply to all investment projects, and not just priority ones. In this case, more equal and fair business conditions will be provided for various types of enterprises (large and small).

One of the most important issues for foreign investors is taxation.

The question of the availability of tax benefits in the implementation of foreign investment in the work is divided into two separate topics: the taxation of foreigners investing in the Russian economy, and the taxation of commercial organizations with foreign investments.

Commercial organizations with foreign investments, as a general rule, do not have tax benefits in Russia.

The regime of taxation of foreign investors in the Russian Federation depends on whether this investor comes from a country that has concluded a special interstate agreement with Russia on taxation issues or not.

The general regime provides for, for example, such a benefit: “importation into the customs territory of the Russian Federation of technological equipment, components and spare parts for it, imported as a contribution to the authorized (share) capital of organizations, is not subject to taxation (is exempted from taxation).

According to paragraph 1 of Art. 149 of the Tax Code of the Russian Federation is not subject to taxation (exempted from taxation) the sale on the territory of the Russian Federation of services for leasing office and (or) residential premises to foreign citizens or organizations accredited in the Russian Federation. Considering that the value added tax is an indirect tax, i.e. if the payer is the final consumer of the good (or service), the price of which includes this tax, then in this case the benefit is granted to the foreign person, and not to the lessor, who reduces the rental price by the amount of the tax rate.

Attention is also paid to the procedure for tax registration of foreign organizations in the Russian Federation. The problem of different understanding of representative offices and branches in civil and tax legislation is touched upon.

Special taxation regimes are established in special interstate agreements on the avoidance of double taxation. Analyzing the reasons for the emergence of such a mechanism for regulating taxation as interstate agreements, one should emphasize the priority of their use in practice.

There is a conflict between the norms of the Tax Code of the Russian Federation, which establish that regional regulations and acts of local governments cannot change or supplement the legislation on taxes and fees (Article 1 of the Tax Code of the Russian Federation), and the Constitution of the Russian Federation, which relates the establishment of general principles of taxation and fees in Russia to the joint competence of the Federation and its subjects (paragraph "and" Article 72 of the Constitution of the Russian Federation).

3. Special economic zones: preferences and benefits for foreign investors

3.1 Customs preferences

One of the significant factors in increasing the investment attractiveness of projects implemented by SEZ residents will be the use of a special customs regime in force on the territory of the SEZ - the free customs zone regime.

In accordance with Article 37 of the Federal Law of July 22, 2005 No. 116 “On Special Economic Zones in the Russian Federation” (Law 116-FZ), when using the free customs zone regime, foreign goods are placed and used within the territory of the SEZ:

- without paying customs duties and value added tax;

- without application to the specified goods of prohibitions and restrictions of an economic nature.

Russian goods are placed and used on the terms applicable:

- for export in accordance with the customs regime of export;

- with payment of excise duty;

- without payment of export customs duties.

A SEZ resident has the right to use any customs regime in relation to the transported goods in accordance with the legislation of the Russian Federation. The customs regime of the free customs zone in relation to the purchased goods is applied by the resident of the SEZ as necessary.

The customs regime of the free customs zone is permissive. The following can be placed under the customs regime of a free customs zone:

- foreign goods imported into the customs territory of the Russian Federation from the territories of foreign states;

- Russian and foreign goods imported into the territory of the special economic zone from the rest of the customs territory of the Russian Federation;

- Russian and foreign goods located on the territory of the special economic zone and purchased from persons who are not residents of the special economic zone.

Foreign goods imported into the territory of the SEZ, which cannot be placed under the customs regime of a free customs zone, are subject to placement under other customs regimes in accordance with the requirements of customs legislation. Customs clearance of such goods is carried out outside the territory of the SEZ before they are imported into the territory of the SEZ.

3.2 Tax incentives

SEZ residents are provided with tax benefits. To this end, steps are being taken both at the federal level - amendments have been made to the Tax Code, and at the regional level. For example, on the territory of the SEZ created in St. Petersburg, the following tax preferences are provided for residents:

- for organizations - residents of the SEZ for the entire period of its existence, a reduced rate of income tax from activities carried out on the territory of the SEZ is set at 13.5% (the total income tax rate for resident organizations is 20%);

- resident organizations are exempt from paying corporate property tax in respect of property recorded on the balance sheet of the organization within 5 years from the moment the property is registered;

- resident organizations are exempt from paying land tax for a period of 5 years from the moment of the emergence of ownership of a land plot provided to a SEZ resident;

- resident organizations are exempt from paying transport tax for a period of 5 years from the date of registration of the vehicle in accordance with the procedure established by the legislation of the Russian Federation.

3.3 Legal incentives

The peculiarity of the legal regime of entrepreneurial activity is manifested in the special guarantees that are provided to the SEZ resident. For example, a guarantee against adverse changes in the legislation of the Russian Federation on taxes and fees, which means that the legislative acts of the Russian Federation on taxes and fees, the laws of the constituent entities of the Federation on taxes and fees that worsen the situation of taxpayers - residents of the SEZ (with the exception of the legislation of the Russian Federation on taxes and fees related to taxation excisable goods) are not applied to SEZ residents during the validity period. This norm contributes to the creation of an optimal investment climate in the territory of the special economic zone.

Reducing the costs of enterprises - residents of the SEZ for the lease of land, office and technological premises due to the established preferential rental rates will help increase the economic efficiency of projects implemented in the territory of the SEZ. The methodology for calculating the rent under lease agreements for land plots in the territory of the SEZ involves the establishment of a coefficient that affects the amount of rent for a resident operating within the SEZ.

In addition, in order to attract additional financial resources to the projects of SEZ residents, a mechanism for interaction with various financial structures is being developed: funds, banks, venture companies.

3.4 Administrative preferences

The elements of the SEZ administrative regime will be:

- a system for the provision of public services on the principle of "one window", which includes all areas of activity of residents;

- an electronic document management system that will allow SEZ management bodies, other state executive authorities, SEZ residents, financial, service, consulting and other companies operating in the SEZ to ensure effective interaction in the optimal time frame.

Conclusion

The strategic goal of the investment policy of our country is to attract investments and direct them to solve economic problems in the country. In accordance with the main goals of the national strategy for the economic development of Russia, which have been determined recently, state authorities at various levels are developing a comprehensive program to attract foreign investment. The recovery of the economy of our country, first of all, is associated with significant infusions of material and financial resources from abroad. Therefore, a competent approach to the regulation, legal regulation of the process of attracting foreign investment is so relevant and necessary.

The main objectives of state regulation of investment activity should be:

Protection of the rights and legitimate interests of investors;

Creation of guarantees of investment activity;

Ensuring the security of investments.

The model for the development of investment legislation should be adapted to the changed system of economic management, to economic activity in the new conditions, as well as to meet modern conditions for the development of a market economy.

Based on the fact that foreign investments do not go to those sectors that need them most, it is necessary to provide various benefits to investors if they invest in priority sectors for the development of the Russian economy.

Thus, in order for the investment policy to become more effective, it is necessary to stabilize the economic and political situation, adjust the tax and customs policies, improve the management of investment processes, and radically improve the economic and legal conditions for investors.

preference foreign investment financial

List of used literature

1. Federal Law of February 25, 1999 No. 39-FZ “On investment activities in the Russian Federation carried out in the form of capital investments” (as amended on December 28, 2013) // Collection of Legislation of the Russian Federation. - March 1, 1999 - No. 9. - Art.1096.

2. Federal Law of November 29, 2001 No. 156-FZ “On Investment Funds” (as amended on July 23, 2013) // Collection of Legislation of the Russian Federation. - December 3, 2001 - No. 49. - Art.4562.

3. Federal Law of July 9, 1999 N 160-FZ (as amended on December 6, 2011) “On Foreign Investments in the Russian Federation”// Rossiyskaya Gazeta. - No. 134.-14.07.1999.

4. Berens V. Havranek P.M. Guidelines for evaluating the effectiveness of investments, translated from English "Manual for the Preparation of Industrial Feasibilty Studies" - UNIDO, Moscow: "Interexpert", 2010. -475p.

5. Lipsits I.V. Kossov V.V. Investment project. - M.: publishing house "Beck", 2011.-315s.

6. Farkhutdinov I.Z. Stabilization clause - an important guarantee of foreign investment // Legislation and Economics. - 2011. - No. 5.-S. 3-7.

7. Chekunova S.A. Legal status of foreign investments in Russia // Legislation and economics. - 2012. - No. 5. - P.12-14.

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"Law and Economics", 2011, N 10

The basic principles of investment legislation are laid down at the federal level, which directly affects the investment climate. In accordance with Art. 11 of the Federal Law of February 25, 1999 N 39-FZ "On investment activity in the Russian Federation, carried out in the form of capital investments" one of the areas of state regulation of investment activity for the development of investment activity is the establishment by subjects of investment activity of special tax regimes that do not character.

In modern Russian conditions, it is necessary to rethink the place and role of special tax regimes in the system of measures of state regulation of the economy.

Special tax regimes may provide for a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees (Article 18 of the Tax Code of the Russian Federation; hereinafter referred to as the Tax Code of the Russian Federation). Currently, their scope is limited by the taxation system for agricultural producers, the simplified taxation system, the taxation system in the form of a single tax on imputed income for certain types of activities and the taxation system for the implementation of production sharing agreements (PSAs).

Of these areas, only PSAs can be seen as an attempt to stimulate investment through special tax regimes. Meanwhile, when considering the formation of tax regimes that stimulate investment activity, it is necessary to take into account the options for creating special economic zones (SEZ), closed administrative-territorial entities, and granting concessions.

Thus, the expansion of the scope of application of special tax regimes, accompanied by the formation of an effective system of tax administration, should be considered as an unused reserve in Russia for stimulating investment activity.

The area of ​​consideration of tax regimes, studied in terms of their influence on the formation of investment incentives, will be limited to the following main forms:

formation of the SEZ;

improving the application of the PSA;

application of concession mechanisms.

SEZs operating on the basis of various regulatory legal acts have become widespread in Russia. Their creation is aimed at attracting foreign and Russian investments in order to accelerate economic growth, expand export potential, and effectively use natural, material and labor resources in certain areas of the Russian Federation. To achieve these goals, the SEZ, as a rule, has preferential tax and customs regimes, as well as a simplified procedure for the implementation of export-import operations, which creates favorable conditions for the strengthening and development of economic entities of free economic zones.

Federal Law No. 116-FZ of July 22, 2005 "On Special Economic Zones in the Russian Federation" is central to the legislation of the Russian Federation on special economic zones.

Since 2009, the powers for legal regulation, creation and management of SEZs on the territory of the Russian Federation have been transferred to the Ministry of Economic Development of the Russian Federation, within which the Department of Special Economic Zones and Project Financing has been established.

On December 28, 2009, Federal Law No. 340-FZ of December 25, 2009 "On Amendments to the Federal Law "On Special Economic Zones in the Russian Federation" and Certain Legislative Acts of the Russian Federation" came into force. The amendments introduced by the President of the Russian Federation significantly increase the investment attractiveness of such territories. For example, since January 1, 2010, the minimum amount of investment has been reduced by more than three times in order to become a resident of the industrial production SEZ.

Today, 54 residents are registered on the territory of the already created SEZs, the volume of investments at the moment has amounted to more than 5 billion rubles. At the same time, 44 residents are registered on the territory of technology-innovative SEZs, and 10 residents are registered on the territory of industrial production zones, of which 5 residents are in the territory of the Lipetsk region and 5 in the territory of the Republic of Tatarstan.

The main performance indicators of the SEZ are presented in the table.

Dynamics of the main indicators of the creation and operation of the SEZ in Russia in 2006 - 2009 and 2025

On the territory belonging to the SEZ of industrial and technology-innovative types, a free customs zone regime is applied, in which foreign goods are placed and used within the SEZ without paying customs duties and VAT, as well as without applying prohibitions and restrictions of an economic nature to these goods established by law on state regulation of foreign trade activities, and Russian goods are placed and used on the terms applicable to export in accordance with the customs regime for export with payment of excise duty and without payment of export customs duties.

In accordance with par. 1 p. 1 art. 284 of the Tax Code of the Russian Federation, the income tax rate is set at 20%, of which 2% is credited to the federal budget, 18% - to the budgets of the constituent entities of the Russian Federation. At the same time, for organizations - residents of the SEZ in accordance with par. 5 p. 1 art. 284 of the Tax Code of the Russian Federation, the laws of the constituent entities of the Russian Federation may establish a reduced tax rate (not lower than 13.5%), subject to separate accounting of income (expenses) received (incurred) from activities carried out in the territory of a special economic zone, and income (expenses), received (incurred) in the course of activities outside the territory of the SEZ.

In other words, for all types of SEZs, the regional income tax rate can be reduced by the will of the subject of the Russian Federation by no more than 4.5%. For example, for residents of the technology-innovative SEZ located in the Zelenograd administrative district of Moscow, in relation to the profit received from technology-innovative activities carried out on the territory of the SEZ, for the period 2006 - 2010. the lower limit tax rate is set at 13.5% (Law of the City of Moscow dated July 5, 2006 N 31). For residents of the industrial and production SEZ, created on the territory of the Yelabuga region of the Republic of Tatarstan, the tax rate credited to the budget of Tatarstan was lowered by the regional authorities to 13.5% for the period 2006-2015. (Law of the Republic of Tatarstan dated February 10, 2006 N 5-ZRT).

It is important to note that the provisions of par. 5 p. 1 art. 284 of the Tax Code of the Russian Federation on separate accounting cannot be applied independently - without including them in the law of the subject of the Russian Federation.

Resident organizations of industrial and production SEZs have the right to apply a special coefficient to the basic depreciation rate in relation to their own fixed assets, but not higher than 2 (Article 259.3 of the Tax Code of the Russian Federation). In all SEZs, taxpayers can also save on research and development costs in accordance with par. 4 p. 2 art. 262 of the Tax Code of the Russian Federation.

With regard to property tax, the Tax Code of the Russian Federation provides for benefits in the form of exemption from taxation for a certain period (Article 381 of the Tax Code of the Russian Federation) and a reduction in the tax rate (Article 385.1 of the Tax Code of the Russian Federation).

Organizations-residents of the SEZ are exempt from land tax in respect of land plots located on such territory for a period of five years from the moment the right of ownership to each land plot arises (clause 9 of article 395 of the Tax Code of the Russian Federation).

With regard to the SEZs registered in the Magadan and Kaliningrad regions, the relations arising from the creation and operation of these zones, taking into account their specific geographical location and significance for the geopolitical interests of the country, as well as in order to create favorable conditions for the socio-economic development of these regions, are regulated accordingly Laws N 104-FZ<1>and N 16-FZ<2>. Thus, the procedure for taxation in these zones differs from that established by Law N 116-FZ. For example, residents of the Kaliningrad region are exempt from income tax for the first six years - the rate is zero percent, and from the 7th to the 12th year the income tax rate credited to the regional budget is reduced by 50% for income received from implementation of an investment project (Article 288.1 of the Tax Code of the Russian Federation).

<1>Federal Law No. 104-FZ of May 31, 1999 "On the Special Economic Zone in the Magadan Region".
<2>Federal Law No. 16-FZ of January 10, 2006 "On the Special Economic Zone in the Kaliningrad Region and on Amendments to Certain Legislative Acts of the Russian Federation".

For transport tax in some regions, the rates are significantly reduced (in the Altai Republic, for example, by 6 times or more), Dubna provides for exemption from paying this tax until 2011 (except for cars, water and air vehicles), in Lipetsk , Zelenograd and the Krasnodar Territory, tax holidays are set for a period of five years, and in the Republic of Tatarstan and Tomsk - for 10 years.

The analysis shows that in the modern Russian economy there are gaps associated with the functioning of the SEZ. The existing shortcomings of Russian SEZs are not due to their genetics, but to the poor quality of state regulation.

Despite the goals and objectives set for the management of the zones, there are still no significant shifts in achieving these goals and solving the tasks set.

The weaknesses of the Law N 116-FZ, which determines the organization and functioning of the zones, have emerged, which have become the source of a number of serious problems regarding:

zones formation mechanisms;

processes of interaction of the selected region both with state authorities and with the zone itself;

mechanisms for attracting residents to the zones;

processes related to motivation and stimulation of potential participants.

Let's consider them in more detail.

An analysis of the zone formation process showed that at this stage there are the following problems that need to be addressed: rationalization of the choice of a region for participation in the SEZ; financing and material arrangement of zones; formation of stimulating conditions for investment activity.

The problem of rationalizing the choice of a region lies in the absence of constructive criteria and signs of choosing an applicant, which led to the fact that when selecting applications for the creation of SEZs, the main attention was paid not to the quality of their content, but to future budget revenues and investment volumes. Initially, it was assumed that the creation and development of zones should become a tool for the development of weak and backward regions of Russia, an impulse for the formation of their economic potential. However, in the future, a requirement appeared for the regions that really applied for the creation of SEZs to have a stable economy and experience in implementing large investment projects. There is a real threat that the formation of zones will further increase the gap that exists between the subsidized and donor regions of Russia. Consequently, the original goal that the state set for the zones, namely the development of weak and backward regions, cannot be achieved.

It should also be noted the problem associated with ensuring the participation of several regions in the zone at the same time: the absence of clearly defined conditions for the participation of regions geographically close to each other in the law makes it impossible to create one zone for two or more regions.

The problem of financing and material arrangement of the zones has become serious. The regions should receive funds for the development of zones from the federal budget. However, the financing of the infrastructure of the zones by the federal center is often not carried out regularly and not in the proper amounts. There is a need to attract funds from the regional and local budgets. Here, in turn, the question arises related to the limited financial and resource potential and the differentiation of the budgetary possibilities of the regions. To solve them, it is desirable to supplement and improve the procedures for the preparatory stage of creating zones. This primarily concerns the preparation of design work on infrastructure, the settlement of issues related to the use of foreign labor, registration of property rights and rights to land, etc. Today, the established institutional mechanisms do not correspond to the task of attracting investment in the SEZ. The volume of benefits provided to foreign investors in Russia is an order of magnitude lower than those provided, for example, to resident companies in China and India. At the same time, the lack of special guarantees for the protection of investments plays its discouraging role.

The presence of these problems is explained by the lack of a clearly developed decision-making procedure, bureaucracy, and the contradictions that have developed between the federal and local authorities.

The problem of the interaction of the region with the zone is that there is a mismatch between regional and federal interests. First of all, this concerns the problem of employment. As a rule, zones are created in those regions where there is no problem of unemployment among the specialists she needs. In addition, the zones are expected to recruit personnel from other regions of the Russian Federation and neighboring countries. Serious problems may arise here, connected with the need to provide specialists attracted from other regions with scarce housing; incomplete use of the existing scientific and technical potential of the region on whose territory the zone is being created; an overabundance of highly qualified personnel in the region after the expiration of the zone's operation. There is a serious problem of establishing internal interactions in the zone.

Particular attention should be paid to the fact that a prerequisite for the effective functioning of the SEZ is the creation of the necessary infrastructure at the expense of budgetary funds (federal and regional). Perhaps this is the main problem on the way to the formation of SEZs, since the role of budget investments throughout the Russian reforms has always been underestimated, and their share in the total volume of investments in fixed assets continues to decline. However, budgetary resources are not the only source for the formation of infrastructure facilities.

This problem can also be solved by granting infrastructure concessions to private investors.

As shown by domestic and foreign experience, the concession is an effective mechanism for attracting investment from private capital. On August 23, 2005, Federal Law No. 115-FZ of July 21, 2005 "On Concession Agreements" (hereinafter referred to as Law No. 115-FZ), which regulates the relationship between business and the state, came into force.

Under the concession agreement, the obligations of the concessionaire on the basis of Art. 8 of Law N 115-FZ includes the creation and (or) reconstruction at its own expense of the object of the concession agreement (movable property defined by the agreement itself), the ownership of which belongs or will belong to the concessor, and the implementation of activities using (operation) of the object of the concession agreement. The obligation of the concessor is to provide the concessionaire for the period established by the agreement with the right to own and use the object of the concession agreement for the implementation of the specified activity. The object of the concession agreement can only be certain real estate, the types of which are listed in Art. 4 of Law N 115-FZ.

Until recently, the opportunities provided by this Law were practically not used. With the adoption of the Federal Law of June 30, 2008 N 108-FZ "On Amendments to the Federal Law "On Concession Agreements" and Certain Legislative Acts of the Russian Federation", the rights of concessionaires have expanded. First of all, the right of ownership of the concessionaire to the products and income received as a result of the activities provided for by the concession agreement was secured. The updated Federal Law made it possible to flexibly approach the various conditions of the adopted agreements. Private investors are already actively involved in projects for the construction and operation of such facilities as the Western High-Speed ​​Diameter in St. Petersburg, the Moscow-St.

To turn concessions into an effective mechanism for attracting investments, it is necessary to:

the adoption of a law on concessions, which will be of fundamental importance for the effective management of state property. In the law on concessions, first of all, the categories of state property that can be provided for use by private individuals should be indicated;

definition of general principles for the use of property and the nature of user rights;

worked out conditions for granting concession rights;

delimitation of the powers of state and municipal authorities to conclude and control the execution of concession agreements;

expanding the list of types of contracts regulated by the concession law (either by directly defining the specifics of such contracts, or by formulating the very concept of "concession" as broadly as possible);

providing the investor with state guarantees of stability of conditions for his investments, i.e. stabilization clause for the period of the project, national treatment, immutability of the system of taxes and fees, etc.;

legislative definition that the state, in any unilateral actions, preserves the balance of the financial interests of the parties intact, compensating the investor for losses incurred by him from such actions.

Thus, the Law on Concession Agreements needs to be modified, since the interests of the state and business have not yet found a point of intersection, and this is a necessary condition for any concession.

After the adoption of the first part of the Civil Code of the Russian Federation, it became possible to organize economic activities on the basis of civil law principles. The first experience of forming such relations between the state and the investor already exists (production sharing agreements).

In Russia, contractual relations in the field of subsoil use are possible through the conclusion of a production sharing agreement on the basis of the Federal Law of December 30, 1995 N 225-FZ "On Production Sharing Agreements" (hereinafter - Law N 225-FZ).

A production sharing agreement (PSA) is an agreement according to which the Russian Federation grants a business entity (hereinafter referred to as the investor) on a reimbursable basis and for a certain period of time, exclusive rights to prospecting, exploration, and extraction of mineral raw materials in the subsoil area specified in the agreement, and for the conduct of related works, and the investor undertakes to carry out the said works at his own expense and at his own risk.

The principal feature of the PSA is the replacement of the payment of most taxes (except for income tax, royalties and insurance premiums) by the division of the profitable part of the production. As a result of such a division, the state receives not the taxes themselves, but the right to sell the share of the extracted raw materials assigned to it by agreement.

State authorities concluding a PSA on behalf of the Russian Federation deliberately seek to compensate the investor for his expenses as soon as possible in the amount recognized by law and approved in the PSA. It is important that such expenses of the investor as the purchase of equipment manufactured in Russia abroad, the costs of hiring foreign labor force are treated as non-reimbursable (expenses for the training of Russian personnel should, on the contrary, be classified as reimbursed).

Given that the maximum use of local resources, as a rule, reduces the cost of mining mineral raw materials, an increase in the investor's reimbursable costs in the event of their active use will be leveled in terms of budget revenues due to an increase in the mass of profits (there will be cost savings due to import substitution).

It is indicative that all PSAs currently in force, such as Sakhalin-1 and Sakhalin-2, were concluded before the Federal Law under consideration came into force, and it is they that cause the greatest damage to the domestic economy both by unfavorable conditions for determining compensatory products, and and contrary to national interests. When checking by the Accounts Chamber of the Russian Federation the correctness and timeliness of receipts by the Russian side of bonuses and other payments in the implementation of the Sakhalin-1 and Sakhalin-2 production sharing agreements, numerous violations were also established, including in terms of timing and size.

The main negative point is that raw materials go abroad as the equivalent of unacceptably high costs with its significantly increased price. The profitability of the project and, accordingly, its effectiveness for the owner of the subsoil turns out to be illusory.

The performed analysis showed that in the world experience of tax regulation of investment activity there are very positive analogues, the adaptation of which in Russian conditions can give a new impetus to the revival of investment activity. This, first of all, refers to the combination of the provision of targeted investment benefits with strict control of their intended use in the formation of tax regimes for special economic zones, the conclusion of production sharing agreements and the granting of concessions.

Bibliography

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3. Pinskaya M.R. Tax component in special economic zones: Russian and foreign // Tax policy and practice. 2008. No. 8.
4. Smirnova E.E. Profit tax in the SEZ // Profit tax. Accounting for income and expenses. 2010. N 3.
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I.V. Minakova

head department

customs and administration,

world economy and politics

GOU VPO "South-West

State University"

(Kursk),

specialist

in the field of public

economic regulation,

investment processes,

state

insolvency regulation,

institutional economics

K.E. Korovina

PhD student

Department "World

and national economy

GOU VPO "South-West

State University"

(Kursk),

specialist

in the field of public

economic regulation,

investment processes,

regional economy,

tax policy