The State Duma has approved the bill of special economic zonesthe State Duma has approved in the first reading the bill “ About special economic zones in the Russian Federation “. The bill defines a legal regime of special economic zones (OEZ) on territories of Russia, an order of their creation and the termination, and also feature of conducting enterprise activity in their territory. It is offered to understand as a special economic zone defined by the government of the Russian Federation a part of the state and customs territory of Russia where the particular treatment of conducting enterprise activity operates.
According to the bill, in territory of the Russian Federation it is planned to create two types OEZ: industrially - industrial and tehniko - vnedrencheskie. The bill provides creation industrially - industrial zones in territory the area no more than 10 sq. km, tehniko - vnedrencheskih - in territory the area no more than 2 sq. km. OEZ are created for 20 years, their term of existence is not subject to prolongation.
in territory OEZ enterprise activity can carry out both its residents, and non-residents. Features of the taxation of residents OEZ are fixed in the Tax code of the Russian Federation. For tax bearers - the organisations having the status of the resident industrially - industrial OEZ, according to the bill, the accelerated order of a recognition of expenses on scientifically - research is established and is skilled - design works; acts in film 30 - percentage restriction on carrying over of losses on the subsequent tax periods.
for residents tehniko - vnedrencheskih zones the bill provides the lowered rate of the uniform social tax (14 % against 26 %). At federal level clearing of residents OEZ within the first 5 years from payment of the tax to property and the ground tax is planned.
Also in them the mode of a free customs area will operate, that is the goods of foreign manufacturers can be imported without payment of the import duty, and the goods of the Russian manufacturers are taken out without payment of the export duty.
in territory industrially - industrial zones it is supposed to create manufacture of the goods with high degree of processing. Also it is supposed that at the contract conclusion for work in a zone of the given type of the investment into the first year should make not less than 1 million euro, within 10 years (the maximum period of validity of the contract) - not less than 10 million euro. In territory tehniko - vnedrencheskoj manufacture on stimulation and introduction of workings out of products of scientific activity is planned to create zones, restrictions under investments it is not provided.
for bill acceptance 397 deputies have voted, against 8 members of parliament have acted, 1 has refrained.
the First area with which the State Duma in the first reading has allocated with the status of a special economic zone (OEZ) became Kaliningrad. The bill “ About a special economic zone in the Kaliningrad region “ creates favorable conditions for liquidation of economic backlog of area and increase of its investment appeal. The document defines conditions of creation and functioning OEZ taking into account a specific geographical position of area, including introduction in its territory of a customs mode of a free customs area.
by the way, according to the bill, the simplified order of registration of the entry visa is provided. Period of validity of a mode given OEZ makes 25 years. It is predicted that within three years incomes of the population of creation given OEZ will increase twice. It is expected that it will provide a standard of living of the population of the area, comparable to the adjacent European countries.
it is necessary to notice that in connection with acceptance of the new law the State Duma has approved in the first reading of the amendment abreast of acts. The bill brings respective alterations in Tax, Customs, Ground codes of the Russian Federation, and also abreast other laws. According to the bill, features of collection of taxes are defined at a premise of the goods under a customs mode of a free customs area. Besides, the document establishes tax preferences for the organisations and the individual businessmen having the status of resident OEZ. Also the bill specifies an order of rent of the ground areas which are located within OEZ.