Abstract
Special economic zone – the tool of regional policy of the state used in regions where increase of an economic and social level of development is required, and questions of application of tax benefits and preferences in the territory of a special economic zone acquire special relevance. The purpose of this article is research of the questions concerning the mode of the taxation of special economic zones. In Russia still there is no consensus about the sizes and the special economic zone types, the mechanism of their activity and approach to management. Development of uniform methodology is necessary for the Russian legislation for effective creation of activity of special economic zones taking into account features of a territorial arrangement. This methodology can be developed on the basis of positive experience of functioning of free economic zones of the different countries of the world. In the real work with the help of economic and statistical methods data on development and results of activity of a special economic zone in the territory of the Russian Federation and the China are collected and considered. As an example of successful functioning of the Russian special economic zone the special economic zone Alabuga is considered, as an example of functioning in the territory of the China special economic zone Shenzhen and joint industrial park of China and Singapore in the city of Suzhou are considered. The analysis of experience of the China has allowed to draw conclusions on efficiency of development of certain territories of the China through introduction of special economic zones. This fact substantially depends on efficiency of mechanisms of creation and development of economic educations, a possibility of self-government and financial independence in these territories, attraction of the foreign investment capital. There aren't enough these mechanisms in functioning of the Russian special economic zones where concept special economic zone still remains new and disputable. Use of experience of the China in management and creation of activity of special economic zone will help to reach more effective indicators of activity of the Russian special economic zone, to enter the world market with more competitive goods and, as a result, to strengthen national economy.
Highlights
Государственные инвестиции в инфраструктуру зоны Public investment in the infrastructure area Около 1,5 млрд руб., в том числе 50% из федерального бюджета About 1.5 billion rubles including 50 % of the federal budget
С момента возникновения прибыли резиденты ОЭЗ уплачивают в региональный бюджет в течение первых пяти лет – 0%, с шестого года – 5% и с десятого – 13,5% ставки налога на прибыль
CONFLICT OF INTEREST The authors declare no conflict of interest
Summary
Разработка и производство аналитических приборов Software, communications and consumer electronics. Электронное приборостроение, проектирование новых летательных аппаратов, разработка альтернативных источников энергии Electronic instrumentation, design of new summer - enforcement units , the development of alternative energy sources. Информационно-коммуникационные, электронные и медицинские технологии, производство новых материалов Information and communication , electronic and copper - Qing technology , the production of new materials. Государственные инвестиции в инфраструктуру зоны Public investment in the infrastructure area Около 1,5 млрд руб., в том числе 50% из федерального бюджета About 1.5 billion rubles including 50 % of the federal budget. 2,5 млрд руб., из них 65% из федерального бюджета 2.5 billion Rubles, of which 65 % of the federal budget. 5 млрд руб., в том числе 50% из ФБ/ 5 billion Rubles including 50 % of federal budget. Около 1,9 млрд руб. (70% из ФБ) About 1.9 billion Rubles ( 70 % of federal budget)
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