Russia after many years of existence on its territory "free economic zones (SEZ) are still undecided, she needed these" oases "or not.

This convinces the contradictions between the leading federal economic departments on the future of Russian SEZ and the need for new law to this effect. Ministry of Economic Development and Trade jointly with the Ministry of Industry and Science, as developers of the new law on SEZ, favor the creation of the territory of the Russian special economic zones (SEZ) of the new type. Ministry of Finance, Ministry of Taxation and the State Customs Committee opposes both the zones, and the bill.

The practice of the previous ten years has shown that by the turn of the 90-ies many SEZ (about twenty) did not work, because there were "a catalyst for economic growth", "business incubators" or "an oasis for foreign investment", what actually and their faith. In fact, they have become "black holes", which, after swallowing the state starting from credit extended on concessional terms under the formation and development, have become a convenient means of tax evasion. But the sad result is that many of the first Russian SEZ became a refuge for persons with doubtful business reputation. Using the tax and customs breaks, they have built thousands of fictitious "offices" under the guise of which are most often the criminal business.

By early 2002, ie after almost 15 years since the formation of the first SEZ, more or less held a "Find" (Far East) and "Amber" (Kaliningrad region). but they do not show the expected high economic efficiency. In the other, if we analyze their achievement, the general background of the negative. All of them are financially insolvent and can not now or ever at all to return to the State debt, rely exclusively on federal altruism. Some truths and untruths are still trying to retain given its economic and export-import privileges and indulgences.

Government itself were convinced that early Russian SEZ arising in the wake of market euphoria, it is not something that Hong Kong or Sherri zones "(Iceland). Therefore, its policy against them over time has become more pragmatic: in 1993 it imposed a "taboo" to "superzony" (with the territory of thousands of square kilometers), and in 1995 and abolished altogether individual customs privileges. Now the question arose, and the abolition of tax concessions from the state, because of which, according to the Ministry of Taxation, the federal treasury each year were missing from 500 to 700 billion rubles.

As for foreign investors, the capital of which became the main calculation, they are due to the lack of long-term guarantees from the state do not want to invest their money in the SEZ of Russia's oil spill.

The problem SEZ regained interest due to the need to take a final decision on the new law "On special economic zones", prepared by the Ministry of Economic Development and Trade, in collaboration with the Ministry of Industry and Science. The bill provides for the creation of special tax and customs regimes in a limited area, including on the territory of enterprises. The first refers to the territory of the Russian car factories. According to the plan ideologues of the new version of the SEZ, during the investment period, residents of these zones will not pay income tax, customs duty on import of technological equipment and parts, as well as property tax. It is primarily about the so-called "screwdriver factories" already created and produced today on a joint basis with foreign car companies.

To avoid repeating past mistakes, the developers of the bill proposed a procedure for granting tax exemptions for so-called "fact" – investors will receive benefits only in respect of the product, which is produced inside the zone. This preferential taxation does not apply to branches of enterprises outside the special economic zone. Moreover, the benefits and timing of them will be severely limited by federal law. But most importantly, in the proposed bill does not tax relief, and minimal administrative barriers, highly developed infrastructure, the most favorable customs regime. All this is projected to Economic Development, will lead to a strong inflow of investments – about 300 billion rubles. per year, and create high-paying jobs for approximately 100 thousand people. In addition, exports of finished goods from Russia through the SEZ will grow by 50-100% per year, and profit margins will be at least 30-35%, which will provide quick (within 2-3 years) payback. According to the authors of the bill, the new SEZ will be able to accumulate each year from 7 to 10 billion dollars of foreign and domestic investment.

But not all share the optimism of government sponsors of the bill on the new SEZs. First and foremost the Ministry of Finance: the first deputy Sergei Shatalov compares the future SEZ with internal Russian go offshore, which through tax incentives umyknuli the state for years of reform, tens of billions of dollars. One Ingush only offshore area shelter to more than four thousand of ghost that during the years of its existence was removed from the federal budget a few billion dollars (a special presidential decree in 2000 she had ceased to exist). Under the president's control and the Kalmyk also hit an offshore area, the legality of benefits in the territory which today on behalf of Vladimir Putin's checks Attorney General's Office.

"As soon as the law presented by Ministry of Economic Development, will be adopted, the company flooded with applications for government benefits, and so – says Shatalov – difficult for me to even imagine what could be the tax consequences if the right selection of projects eligible for the status of SEZs would be granted to officials . In addition, he said, "preferential taxation of enterprises, export of its products, it is, in fact, government-subsidized exports, which is contrary to WTO rules." NP "the Moscow Industrial Newspaper, 2001