Territory of rapid development: creation, benefits, law. Territory of rapid socio-economic development in the Russian Federation. Regional development program for the region. What is in the SEZ

An important task of modern agricultural policy is the administrative provision of sustainable development of rural areas. In accordance with the Action Plan for the implementation of the Concept of Sustainable Development of Rural Territories Russian Federation for the period until 2020, approved by Decree of the Government of the Russian Federation of November 30, 2010 No. 2136-r, provides for the development of federal and regional programs for the sustainable development of rural areas. The transition to sustainable development of rural areas is a complex task, the solution of which requires coordinated efforts of all ministries and departments that create conditions for life in rural areas, combined with a socially oriented responsible position of business operating in rural areas, and the active participation of the population living in rural areas .

The current federal mechanisms for rural development are in force objective reasons are departmental in nature, however regional level, as experience shows, a broader integrated approach leading to sustainable development of rural areas can be ensured. regional rural territory investment

When developing regional rural development programs, it should be understood that sustainability in the development of rural areas is achieved through the implementation of a set of measures in the field of social, economic and environmental nature in rural areas. And the framework of specific departmental programs includes activities that correspond to the profile of the department. The development of URST programs (or in other words, rural development planning) can be carried out at the level of constituent entities of the Russian Federation (regions, territories, republics), districts, and rural settlements.

Depending on the level of the planning object, the conditions given in Table 1 should be adhered to

Table 1. Levels of planning for sustainable development of rural areas

An extensive regulatory framework has been developed for the preparation of both federal and regional target programs.

Main documents:

• 1. Federal Law No. 159-FZ of June 23, 1995 “On state forecasting and programs for socio-economic development in the Russian Federation”
• 2. Federal Law No. 131-FZ of September 16, 2003 “On general principles organizations of local self-government in the Russian Federation"
• 3. Federal Law No. 264 FZ of December 29, 2006 “On the development of agriculture”
• 4. Decree of the Government of the Russian Federation of June 26, 1995 N 594 “On the procedure for the development and implementation of federal target programs and interstate target programs in the implementation of which the Russian Federation participates”
• 5. Decree of the Government of the Russian Federation dated December 3, 2002 No. 858 “On approval of the federal target program “Social development of rural areas until 2013”
• 6. Decree of the Government of the Russian Federation of July 14, 2012 No. 717. “On approval of the State program for the development of agriculture and regulation of markets for agricultural products, raw materials and food for 2013-2020”

7. Order of the Government of the Russian Federation No. 2136-r dated November 30, 2010 “On approval of the Concept of sustainable development of rural areas of the Russian Federation for the period until 2020”

8. Draft concept of the federal target program “Sustainable development of rural areas for 2014-2017 and for the period until 2020” Regional programs are developed and implemented by the constituent entities of the Russian Federation independently and taking into account the specified documents. The regions themselves determine the goals and objectives of the programs, the procedure for their development and the mechanism for implementation. The approval of these programs is carried out in accordance with paragraph “d”, paragraph 2 of Article 5 of the Federal Law of October 6, 1999 No. 184-FZ “On the general principles of the organization of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation”

The variety of regional problems of rural development requires a broad approach to the development of programs for the sustainable development of rural areas and taking into account all the necessary areas and subprograms that ensure the transition to the sustainable development of rural areas in a particular region.

Schematically it can be determined the following sequence steps to develop a regional program for sustainable rural development

1. Organizational and preliminary activities

2. Analysis and development of the program

3. Coordination and approval

Organizational stage

At the first, organizational stage at the level of the regional executive authority, the following are determined:

• 1. State customer of the program
• 2. Co-executors of program activities (as a rule, bodies responsible for construction activities, for the development of small businesses, for the development of education, healthcare, culture, etc.)
• 3. If necessary, within the framework of 94-FZ “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs,” a third-party organization is involved to carry out research work and prepare a program

4. A working group is determined, responsible persons of the structural divisions of the regional administration, who carry out the preparation of analytical and program activities in the relevant areas of development of the rural economy and social sphere

5. A work schedule is drawn up (deadlines for the provision of statistical information and analytical materials, sociological surveys and surveys, round tables and other organizational events)

• 6. It is recommended to conduct training for civil servants on sustainable development of rural areas. The experience of developing the first URST programs showed the importance of training, and at the stage prior to program development. This allows you to avoid a number of misconceptions and mistakes and bring program development to a qualitatively new stage.
• 7. Regulatory legal acts and other decisions necessary for the implementation of sustainable development of rural areas in the region are determined and adopted (for example, 29 a decision on the creation of a regional rural development fund, a small business support fund, a grant fund, a grant program, etc.)

It is advisable to include representatives of municipalities, as well as representatives of business and economic entities operating in the territory, in the working groups for the development of a regional program for the sustainable development of rural areas. The program for sustainable development of rural areas is addressed to local communities, creates guidelines for all participants in the process, and opens prospects for business representatives, authorities, residents and potential investors. In essence, we are talking about a strategic partnership, a mechanism for searching for strategic guidelines and ensuring coordinated actions to achieve them. This is the fundamental difference between the modern organization of the planning process for the development of rural areas in the region from long-term plans developments of past years. Such modern approach to organizing the strategic planning process is able to make it important and interesting for every resident. As a result, initiatives from below are extremely important - any proposals and activities should be considered and, to one degree or another, reflected in regional and municipal programs. In this regard, we recommend conducting a survey of the population on the problems of rural development at the organizational stage (the questionnaire form is given in Appendix 1).

Also, to develop a program for sustainable development of rural areas, it is necessary to create special bodies: a coordinating council and thematic working groups. The Coordination Council is a collegial body, its main task is to coordinate the positions of various departments, representatives of various social groups and segments of the population in the main areas of program development. The coordinating council includes representatives of the population, regional and municipal administrations, the deputy corps, the development center and entrepreneurs. Considering the significance of the development of this program, it is advisable to appoint one of the deputy governors (chairman of the regional government) as the chairman of this collegial body. At the initial stage of work, this council identifies priority areas and sectors and leads the creation of relevant thematic working groups. Working groups may include representatives of business, science, and experts. The Coordination Council decides how many working groups should be formed and in what specific areas. Typically, the number of working groups ranges from 4 to 8. The organizational stage is preliminary. At the same time, some activities of the analytical stage may chronologically go beyond the scope of preliminary work and proceed in parallel to the following stages. The process of developing a plan (program) must be open: the administration, population and all interested parties must understand the purpose of the work and the main stages of its implementation. This increases work efficiency and facilitates obtaining complete and reliable information.

Analytical stage of program development.

For getting necessary information The following sources can be used:

1. Official statistical data by municipalities and types of economic activity, as well as data social statistics within the framework of the Federal Statistical Work Plan

2. Departmental statistics generated by sectoral executive authorities and local governments

3. Indicators for assessing the effectiveness of the activities of executive authorities of constituent entities of the Russian Federation and local governments (in accordance with Decrees of the President of the Russian Federation No. 825 and No. 607)

4. Data from the Central Bank of Russia on the activities of commercial banks and credit institutions by municipalities

• 5. Data from the Federal Treasury and financial authorities of the constituent entities of the Federation on the current budget system in the region and the budgetary provision of municipalities
• 6. Results of sociological research and surveys of the rural population
• 7. Results of statistical observations and surveys on various issues of socio-economic development of rural areas
• 8. International standards and regulations for providing vital facilities to rural areas
• 9. Calculated data obtained on the basis of the existing information base
• 10. Results of surveys of the rural population (gatherings, meetings, etc.)
• 11. Results of surveys of heads of rural municipalities and responsible employees of rural administrations
• 12. Results of surveys of investors and large employers about the situation and problematic issues of doing business in rural areas

Analytical work may include the following activities:

• · Formation of the initial information base for analysis
• · Conducting sociological research
• · Conducting “expert” interviews (see Appendix 2)
• · Analyzing the information base, summarizing the results of sociological research and “expert” interviews
• · Development of typologies of rural areas
• · SWOT and PESTLE analysis
• · Drawing up a tree of problems and potentials

The formation of the necessary information base is carried out on the basis of the collection and analysis of quantitative and qualitative data (sociological research, “expert” interviews). basis quantitative analysis is, first of all, an assessment of the available official statistics (population statistics, labor market and employment statistics, information on sectors (agriculture, forestry, industry, data on social and engineering infrastructure). As far as the database allows, a comparative analysis should be carried out, i.e. comparison with other regions and with indicators approved as normative, on the one hand, analysis of time series, i.e. analysis of changes over the past 5-10 years. The criteria used in this case are divided into “soft” ones. ”, which cannot be objectively assessed (opinions and expert assessments of individuals) and “hard”, determined by objectively measurable values ​​(statistical and departmental information). When using statistical indicators, it is also necessary to be careful - there are frequent cases of distortion, as well as the statistical system itself. indicators of socio-economic development of municipalities requires revision and unification with accepted systems of accounting and data presentation at the international level.

Typology of rural areas of the region

In constituent entities of the Russian Federation with different natural, climatic and socio-economic conditions, during the analytical stage of developing a program for sustainable development of rural areas, it is advisable to carry out a typology of rural areas in the context of municipal districts. This typology makes it possible to conduct an in-depth analysis of the social, economic, environmental and institutional spheres of rural areas and propose special complexes sustainable development activities for different types rural areas.

Typology is an indispensable stage in any study of many similar (related) phenomena; the stage of organizing knowledge about the phenomena under study - dividing the phenomena under study into types. A type is a union (group, set) of phenomena that are characterized by common essential qualitative features that distinguish it from other groups of phenomena similar in genesis and functions.

When carrying out the typology, it is possible to use the following statistical materials: materials from the statistical collection of territorial bodies Federal service state statistics for the constituent entity of the Russian Federation "Main indicators of the socio-economic situation of municipal districts and urban districts of the constituent entity of the Russian Federation" (sections "Population"; "Labor"; "Standard of Living of the Population"; "Education"; "Healthcare"; "Mining, processing production, production and distribution of electricity, gas and water" (volume of goods shipped own production, works and services performed on our own; production of products in kind); “Agriculture” (agricultural products (in farms of all categories)); “Trade and services” (turnover retail, catering turnover, volume paid services population); short statistical collection “Russian Subject in Figures.”; “Main indicators of financial and economic activity of agricultural enterprises for... years”; statistical collection “Agro-industrial complex of the subject of the Russian Federation ... years,” “Demographic yearbook of the subject of the Russian Federation for ... year.” etc., as well as materials from regional and district administrations on the volume of work performed for the type of activity “construction”, “Scheme of territorial planning of a constituent entity of the Russian Federation”; passports of municipalities of a constituent entity of the Russian Federation, etc.

The typology of rural territories is based on various features: the identification of natural and agricultural zones, the natural-historical and economic division of the territory, etc. The Organization for Economic Co-operation and Development (OECD) has developed a typology that is used by most developed countries of the world, which distinguishes predominantly urban, predominantly rural and intermediate territories based on 3 criteria:

• 1. Population density. A territory is considered rural if the population density is about 150 inhabitants per km 2
• 2. Percentage of the population living in rural communities. A region is considered predominantly rural if more than 50% of the population lives in rural communities, predominantly urban if less than 15%, and intermediate if between 15% and 50% of the population lives in rural communities
• 3. Presence of an urban center. Intermediate - has an urban center with a population of more than 200 thousand; a region is assessed as predominantly urban if the urban center has more than 500 thousand inhabitants. When carrying out a typology of rural territories of constituent entities of the Russian Federation, it is advisable to distinguish types of rural territories according to: types of population dynamics; age structure; provision of the population with social infrastructure; investment activity; the level of economic development of agriculture and the overall structure of the economy of municipal districts; current state socio-economic environment of rural areas; the potential for socio-economic development and polarization of development with the identification of areas of priority development, support areas, etc.

Thus, the typology is carried out at three hierarchical levels:

• Level 1 - analysis of the dynamics of development of social and economic spheres in rural areas;
• Level 2 - integral assessment of the state of the socio-economic environment and development potential;
• Level 3 - software. Identification of the main directions of development of rural areas.

The identified types should find territorial expression and be illustrated with thematic maps of the same name on a scale of 1: 2,500,000.

Criteria and methods of typology

The taxonomic unit of the typology is rural municipalities (administrative districts) of a constituent entity of the Russian Federation. The algorithm for researching and conducting typology includes several successive stages:

Stage 1 - processing of basic indicators reflecting the dynamics of the state of development of the social and economic spheres of rural areas;

Stage 2 - identifying thematic types of rural areas;

Stage 3 - integral grouping of selected types and formation of generalizing characteristics.

Processing of the data array is carried out using cluster analysis techniques. For each group of indicators, indicator values ​​are found using linear scaling. For processing a large amount of data with different scale values ​​and, in addition, having both quantitative and qualitative characteristics, this method is most suitable. It is more accurate compared to point and rating assessments and is based on determining reference points (maximum and minimum values indicators). Thus, this method shows the real location of the indicator for each specific region between reference points.

The calculation is made using the formula:

where X is the first value in the series

In the work, using the linear scaling method, the indicators were reduced to a dimension from 0 to 1. The assessment for each of the indicators, based on the equal priority of the indicators, was calculated as the geometric mean or arithmetic mean of the indicator values. In turn, the general integral indices of generalizing typologies (potential, etc.) are refined using expert estimates of factor significance coefficients from 0 to 1. For individual indicators, additional statistical analysis distributions, ranking and scoring (for qualitative characteristics).

Typology of demographic, social and institutional environment (maps):

• · Rural population density;
• · Types of population dynamics; Age structure of the population;
• · Providing the population with social infrastructure.
• · Consumer spending
• · Employment of the population in agriculture and other sectors of the rural economy
• · Institutional environment of rural areas

Typology of the economic environment (maps):

• · Structure of the rural economy.
• · Level of development of agricultural production.
• · Industry types of specialization of agricultural production.
• · Level of investment activity.
• · Budgetary security of the population
• · State of the socio-economic environment
• · Recreational potential of rural areas.
• · Small enterprises in rural areas.
• · Local brands.
• · Gastronomic map of rural areas.

Potential for socio-economic development of rural areas (maps):

• · Potential for socio-economic development of rural areas
• · Types of territories taking into account OECD approaches

Specifics of regional comprehensive development programs

Exacerbation of problems of regional development of Russia is associated with the primary need to eliminate the unjustified unevenness of the socio-economic situation of the regions, the need to develop natural resources, maintain environmental balance, improve the territorial structure of the economy, ensure employment, etc. Under these conditions, it is justified to use new effective methods of influencing the economy, in particular program-targeted forecasting, which allows you to skillfully and reliably, in a short time, solve strategic problems of the development of individual regions in connection with a single one.

Regional programs - They are a type of targeted comprehensive programs and serve as a tool for regulating and managing a regional strategy for economic, social, scientific and technical development, a form of economic activity, and a method of priority concentration of resources to solve urgent, priority problems.

The following are distinguished: types of regional programs: interstate, state (federal) and regional itself, formed and implemented on an industry basis and complex. Highly specialized programs, as a rule, are developed as part of targeted federal programs, for example, “Healthcare in Russia.”

Regional programs are classified according to the following criteria: territorial affiliation, functional orientation, content of the problems being solved, scale program task, industry localization, the nature of problems, etc. Identification of features and corresponding classes of programs serves as a condition for searching for general patterns in the process of their formation and implementation. Classification criteria reflect the content of the problem, characterize program objects, features of their management, etc.

Each regional program is characterized simultaneously by several classification criteria. For example, a specific regional (local) program may be regional in territorial affiliation; according to functional orientation - ecological; in terms of the scale of the problem, it is highly specialized; by duration - medium-term, etc.

Specifics of regional programs lies in the fact that they are formed and implemented at the level of republics, territories, regions, cities of federal significance, and are determined by national and territorial interests. The selection of regional problems for programming is carried out, as a rule, by territorial authorities and management. Program activities are carried out within geographical boundaries limited region, units of administrative-territorial division of the Russian Federation (republic, territory, region, cities of federal significance). Manage the design and implementation of programs of the regional executive power structure.

Regional programs are relatively small compared to government programs volumes of work and resource costs and have a strict target orientation, precise targeting, specific limitation of time intervals and are linked to the national concept of regional development and regional policy of Russia.

• equalization of interregional differences in indicators of economic, social, scientific and technical development;
• formation of an optimal territorial and sectoral structure of the economy;
• balanced (deficit-free) regional management in market conditions;
• as complete and efficient use natural, material and labor resources of the region;
• development of industries and spheres in accordance with the state selective structural policy;
• environmental protection;
• overcoming the consequences of natural disasters and man-made accidents;
• formation of infrastructure information support management bodies and economic entities;
• spiritual revival of regions, preservation of their historical heritage, strengthening of cultural potential, stabilization of the socio-political and legal situation.

Structure of the regional development program

The composition and structure of a comprehensive program for the socio-economic development of the region is a list and relative arrangement of sections reflecting the content and functional characteristics accepted for implementation of a software project.

1. Analysis and assessment of the current socio-economic situation in the region.
2. Assessment and environmental conditions.
3. The state of the demographic situation in the region.
4. Concept of socio-economic development of the region. The analysis of the socio-economic development of the region and the assessment of natural resources, the state of the environment, the demographic situation and the labor market carried out in the previous sections give an idea of ​​the current scale and structure of the region’s economy, its material and production base, identified imbalances in the economy, and also give a forecast of the population labor resources and the possibilities of using natural resource potential, allow, taking into account the trends of technological progress and the economic tasks put forward for the region, to develop and formulate a concept (forecast plan) of the socio-economic development of the region for the estimated future. The main content of the concept should be the fundamental (variant) determination of directions for the most rational use of large and effective resources, assessment on this basis of the comparative efficiency of various industries and the establishment of ways for the correct formation of the entire economic complex.
5. Main target subroutines. The main target subprograms for the region are identified, which can be formed according to sectoral, functional and problem characteristics.
6. Mechanism of program implementation. An interconnected set of measures and actions, economic levers that provide a solution to the problem are outlined.
7. Resource support for the program. Contains calculations of upcoming costs (financial - by source of income; material - by type of product; natural conditions and resources - by climatic conditions, land, water, plant, fuel and energy and mineral resources; labor resources - by professional qualification groups; informational - by type; temporary - by timing). Of the total volume of resources, the part that comes from its own sources is allocated.
8. Coordination of program activities. Coordination of the actions of all organizations participating in the implementation of the program is ensured.
9. Assessing the effectiveness of program implementation. Calculations of the economic efficiency of the program are being carried out.
10. Organization, forms and methods of program management. The developed organizational and functional management structure is formed taking into account the specifics of the program and region.

Sections of the program contain the necessary justifications and explanations. They are formed as a whole for the entire period of program implementation and by year. For long-term programs, the initial breakdown is carried out by year, and the subsequent breakdown is carried out over longer periods.

The design of each program is standard: the corresponding regional, regional, city administration is indicated on the title page; Date of issue; on the approval sheet - the approving authority and organization with which approval is required.

The main forms of direct participation of the state in regulating regional development will be the implementation of state regional programs financed from the state budget, individual structure-forming investment projects, placing orders for the supply of products for national needs (including to support problem regions) through the contract system.

The number of federal regional programs should be small; they are developed and financed only for regions with particularly complex (critical) socio-economic and environmental problems, for example, for the Northern zone.

It is of fundamental importance to link the processes of developing and adopting programs with the formation and implementation of budget policy. It is necessary to take an inventory of all programs already launched in Russia with a revision of priorities, timing, and sources of their resource support. The most large-scale comprehensive programs must be reviewed and approved by the highest legislative bodies. In conditions of market relations, the management of state regional programs should not be limited to existing executive authorities - special state, private, mixed independent companies, consortiums, agencies with special powers and responsibilities can be approved on a contractual basis.

In the Russian Federation until 2014, especially in its eastern part, there were just over 20 special development zones of various types. The government, having decided to increase the volume foreign investment into the national economy, gave impetus to the creation of a new type. This is how the priority development territory (ADT) appeared.

What is TOR?

A priority development area is a part of the allocated territory of one of the constituent entities of the country, which includes a closed administrative-territorial entity. In this territory, the Government of the Russian Federation establishes a specially designated legal regime for the purpose of carrying out entrepreneurial and other types of activities. It is intended to create conditions favorable for attracting investors and ensure the development of the socio-economic sphere at an accelerated pace, which will create comfortable conditions for ensuring the livelihoods of the population living in this territory. Such a zone is called a ASEZ or TASED (territory of advanced socio-economic development). Historical excursion

The need to identify a zone with a rate of development of social structure and economy that is ahead of other regions was stated by the head of state in his annual address to the Federal Assembly in December 2013. He suggested starting with the Far East and Siberia. Moreover special condition should have been the creation of non-raw materials-based industries, mostly export-oriented.

Almost a year later, the Government submitted a package of three laws to the State Duma for consideration: a draft law on Territories with Advanced Development, amendments to the Civil, Tax, Land and other codes of the Russian Federation.

By March 30, 2015, all regulations were signed and entered into force. The basic points were:

• discrepancy between the boundaries of the priority development area and the special economic or territorial zones of the constituent entities of the Russian Federation;
• each individual priority development territory has a specially established list of types of permitted economic activities for which an individual legal regime has been developed;
• a regulated amount of minimum capital investment, determined by law for future residents;
• free customs regime;
• permission to create industrial parks within the ASEZ.

It is also legally required to establish a management company in each priority development area, which will be responsible for creating the necessary infrastructure and providing services to residents. It is determined by the Government of the Russian Federation, and 100% of the shares must be owned by the state.

Territory of rapid socio-economic development (PSED) can also be formed in single-industry towns. For this purpose, a commission has been created on the basis of the Ministry of Economic Development of the Russian Federation.

Legal basis

The concept of this type of special zone was introduced by Federal Law No. 473 of December 29, 2014. It defines the legal status for territories with rapid development, tax benefits and preferences. They apply only to residents of the ASEZ. These include entrepreneurs and/or commercial legal entities that have undergone state registration and have drawn up agreements, in accordance with the norms of laws, on the implementation of strictly regulated activities in the created priority development area.

ASEZ in Russia is created for a period of up to 70 years. The Government of the Russian Federation may extend its validity period if the consent of the authorized federal body is provided. Also, the law on priority development areas prescribes the procedure for managing this territory, the conditions and sequence of actions to terminate the existence of a priority development area. As well as termination and acquisition of resident status of this special zone.

The creation of priority development areas required amendments to the Civil, Forestry, Urban Planning, Land and Labor Codes of the Russian Federation. It was also necessary to introduce amendments to the federal laws on the executive and legislative authorities regarding the constituent entities of the Russian Federation. Some articles of the laws on privatization, local self-government, compulsory insurance of foreigners arriving to work, customs duties, environmental assessment, licensing, etc. have changed.

Definitions related to TOP

The Law on Priority Development Territories clarifies some of them. For example, the infrastructure of a priority development area is a set of land plots with capital buildings and/or structures available on them, including energy, transport, engineering, utilities, innovation, social and other infrastructure facilities located within a special zone or outside it, but necessary for its stable functioning.

A resident registered in a territory with rapid development can be an individual entrepreneur or a commercial organization with a registered status legal entity. The exception is municipal unitary or federal organizations that conduct their activities on the basis of an agreement and are included in the federal register of residents of such territories.

Features of the legal regime

The status of priority development territories is as follows:

• specifics of taxation;
• preferential rent rates;
• provision of special services from the state;
• customs procedures applied as in a free customs zone;
• the exclusive right to engage qualified personnel from other countries;
• special procedure for municipal supervision and state control;
• special procedure for the use of land;
• the use of technical and/or sanitary regulations following the example of countries in which similar zones successfully operate;
• priority when connecting to TOP infrastructure facilities.

Specifics of the administrative apparatus

According to the regulations on priority development territories in the Russian Federation, the management apparatus in these zones is endowed with specific powers equal to government bodies. Special divisions of executive and other bodies (Ministry of Internal Affairs, Ministry of Emergency Situations, Federal Tax Service, etc.) are formed within the perimeters of the territories. The special procedure established for the TOP significantly increases the level of administration.

Tax privileges

They are guaranteed only to residents of the ASEZ. The subjects and conditions of concluded agreements with residents of priority development areas are regulated by Article 14 473-FZ “On Priority Development Territories”. For example, during a specified period, a resident is obliged to make investments (including capital ones) and carry out activities prescribed by the agreement within the time frame and volumes specified when signing the agreement on the resident’s activities.

Value added tax

A simplified (declarative) VAT is provided for residents of ASEZs. This norm is specified in Article 176.1 of the Tax Code of the Russian Federation. It states that taxpayers in a zone of advanced socio-economic development receive the right to a refund of the amount of tax paid if, together with the declaration, they provide a guarantee to the company managing the economic activities of the resident. Residents of priority development territories, when filling out a declaration, must indicate the right to a VAT refund.

Income tax

Commercial firms registered as residents of such territories are entitled to a zero tax rate for five years, subject to payment to the federal budget.

The tax rate for regional budgets has been significantly reduced. Article 284.4 of the Tax Code of the Russian Federation regulates this rate of 5%. The countdown begins from the first profitable period. This income tax rate is valid for five tax periods. The next five - it cannot be more than 10%.

Mineral extraction tax

The priority development territory gives the right to use the social coefficient when calculating the mineral extraction tax in a certain mineral extraction zone. Before starting to use reduced tax rate for profit this coefficient is almost always equal to zero. Its effect can last up to ten years.

Insurance and pension contributions

For residents of priority development areas, reduced tariffs for social contributions are established by law Pension Fund(6%), to the Social Insurance Fund (1.5%), to the Mandatory Medical Insurance Fund federal level(0.1%). The total is 7.6%. This reduced tariff is introduced for a period of 10 years.

Verification activities

The Advanced Development Territory has specially developed rules governing inspections. They are established by Decree of the Government of the Russian Federation No. 1132 of October 22, 2015.

Law in action

Today, there is more than one priority development area in our country, and new ones are being created with enviable regularity. For example, in April of this year, the government launched two priority development territories - Sarov and Nikolaevsk. They are created on the basis of cities of the same name in the Nizhny Novgorod region and Khabarovsk Territory. There are two main goals set for these territories - to promote job creation and attract investment to the respective regions.

The Ministry of Economic Development of our country, having carried out an analysis and assessment, believes that the creation of the Sarov ASEZ will attract investments in the amount of more than 10 billion rubles. This will entail the organization and implementation of several investment projects with the opening of 1,700 - 1,800 jobs. At the same time, the volume of taxes to budgets of different levels and contributions to off-budget funds at the federal level it is planned in the amount of about 10 billion rubles.

Experts note that the Sarov ASEZ is financed from extra-budgetary sources. But “Nikolaevsk” as a priority development territory is being created on the financial basis of the state program “Socio-economic development of the territories of the Far East and the Baikal region.” And only the engineering infrastructure of this ASEZ is financed from extra-budgetary funds and partly from the budget of the Khabarovsk Territory.

For the territory of rapid socio-economic development "Nikolaevsk", a special legal regime has been established for the activities of entrepreneurs, as well as a minimum amount of capital investments for residents. The customs zone is free, which is confirmed by the law of the Eurasian Economic Union.

In accordance with the implementation of various investment projects, it is planned to create about 2,500 jobs in this territory. Therefore, tax revenues to the budgets different levels should increase to 2.3 billion rubles.

What better for business- resident status of the Alabuga SEZ or resident status of the Naberezhnye Chelny TASED?

Comparison aspect #1. Tax regimes

We can calculate for you Effect from the implementation of the project in TASED or SEZ(including resident benefits and without benefits) for acceptance informed decision, develop for you business plan project - resident of a SEZ or TASED according to requirements.

We recommend making the decision to choose a particular zone to locate production in it and receive benefits and preferences by calculating a financial and economic model (FEM) according to 3 scenarios:

• placement of production on the territory of the SEZ,
• placement of production on TASED,
• placement of production without receiving preferential treatment.

Using a comparative analysis of options - the difference method - you will receive an answer to your question and see the effect of placement in comparison with other modes and with a mode without benefits - it is important when making calculations to evaluate all the pros and cons, all the risks of the decision.

Comparison of tax rates for profits of organizations in TASED and SEZ:

* A table of income tax rates is provided, provided that the PSEDA regime is extended at the end of 10 years for another 5 years (this possibility is provided for by the Government Resolution).

The table and graph show that the steps of the SEZ are more “flat”, and the steps of the TASED are more “steep” (especially if after the 10-year grace period there is no extension for another 5 and the rate from year 11 returns to the usual 20%) - from the point of view profit tax regime of the SEZ is more lenient, but profit taxation is just one of about 20 factors for choosing between regimes

More on the topic of benefits:
Advantages of industrial parks
Advantages of special economic zones (SEZ)
Advantages of priority development territories (ASED)
Advantages of industrial (industry, territorial) clusters
We can provide support for your application for benefits and preferences, state subsidies!
If necessary, contact us!

PSEDA by analogy with special economic zone(SEZ) provides tax preferences:

• income tax in the first year - 5%, in subsequent years - 10% (without TOP 20%),
• land tax - 0% (without ASEZ on average 1.5%),
• corporate property tax - 0% (without TOP 2.2%),
• insurance contributions to state extra-budgetary funds - 7.6% (without TOP 30%).

Essentially this means legalreduction of tax burden a significant amount of added value (up to 37% points), that is, it will be more economical for processing industries and production to begin to save taxes new project for production and processing, being a resident of TASED:

• where the share of added value is high due to the use of a significant share of manual labor, which affects the size of the payroll,
• or a high proportion of automation and mechanization of production, which affects the amount of depreciation of equipment,
• where there is a good markup on cost (except for trade).

Comparison aspect #2. Infrastructure

What does the SEZ have?

The SEZ has created the necessary and sufficient production, transport, and engineering infrastructure within the framework of the greenfield construction type (construction of production facilities in a “clean” field)

What does TASED have?

In a TASED in a single-industry town - all created housing, social, transport infrastructure, inherent in the territory of the city

What is missing in TASED?

• There are no customs preferences in TASED - there is no customs post, no temporary storage warehouse that simplifies customs clearance procedures for import/export
• In TASED there are no specially created industrial territories with connected communications (as is customary in the PPT SEZ or industrial parks)

What is missing from the SEZ?

• in the SEZ there are no benefits on insurance contributions to the compulsory insurance fund (pension, social, medical)
• there is no established city infrastructure in the SEZ (residential, social infrastructure)

We can estimatechances Your project to obtain the status resident TASED or SEZ for adoption informed decision, develop for you business plan project - resident of a SEZ or TASED according to the requirements of the Resolution of the Cabinet of Ministers of the Republic of Tajikistan dated 05/07/1999 No. 284. Contact us!

The creation of a SEZ is regulated by federal legislation, as well as the decision to transfer federal-level SEZs to the jurisdiction (and financing) of the regions.

Creation of PSEDA on the territory single-industry towns with the most difficult socio-economic situation carried out in accordance with Decree of the Government of the Russian Federation of June 22, 2015 No. 614 “On the peculiarities of creating territories of advanced socio-economic development in the territories of single-industry municipalities of the Russian Federation (monotowns).”

The creation of PSEDA on the territory of the single-industry town Naberezhnye Chelny is carried out in accordance with Decree of the Government of the Russian Federation “On the creation of the territory of rapid socio-economic development “Naberezhnye Chelny” No. 44 dated January 28, 2016

The procedure for obtaining TASED resident status in Naberezhnye Chelny is carried out in accordance with Resolution of the Cabinet of Ministers of the Republic of Tatarstan “On approval of the procedure for concluding an agreement on the conduct of activities of the territory of rapid socio-economic development “Naberezhnye Chelny” No. 61 dated 02/04/2016

• for residents and management companies of industrial sites (industrial parks), technology parks,
• residents and management companies of priority development territories (ADT),
• residents and management companies of special economic zones (SEZ), free economic zones (FEZ),
• business incubators and other infrastructure facilities,
• develop legal documentation, development concepts and a business plan for the development of the project,
• advise on financial, economic and marketing issues.

We offer you to take advantage of the Company’s range of services:

• preparation of documentation and project support for obtaining the status of a resident of a priority development territory (ADT)
• preparation of documentation and project support for obtaining resident status of special economic zones (SEZ), free economic zones (FEZ), territorial and industry clusters, Cluster Development Centers (CDC),
• obtaining targeted funding, tax benefits, grants and subsidies, other types of support, supporting the applicant’s project in competitions of regional and federal authorities of Russia,
• consulting and Information support participants in state competitions for state support in the form of tax benefits, grants and subsidies, other types of support, support of the applicant’s project in competitions of the Republic of Tatarstan and Russia,
• development for developer ( management company) development concept (strategy), business plan, feasibility study (feasibility study), memorandum, presentation, project passport, preparation of a package of project documentation,
• development of a feasibility study (feasibility study), business plan for a resident, presentation, project passport, master plan, preparation of a package of project documentation,
• conducting market research (marketing),
• attracting investments and partners to a project or business.

3.2.1. Programs– one of the most common and obvious tools of territorial marketing. Programs are a description (written or oral) of a sequence of actions that should lead to the stated result. The programs also contain lists of sources of resources, including human resources, as well as deadlines for completing individual actions and the entire program. Achieving the stated result is the goal of developing the program and all actions for its implementation.

Programs may have a political overtone, that is, be associated with some political processes, and may simply be aimed at improving the life and activities of the population of a given territory. The division into political and non-political programs is quite arbitrary, and almost any non-political program, in principle, can be used by its authors as an argument in the political struggle.

Development programs can be adopted by both legislative and executive authorities of the territory ( Example: Territory road network development program), and political parties ( Example: Program for improving the situation of pensioners adopted by the Party of Pensioners), public organizations ( Example: Musical revitalization program hosted by a local music society), individual industrial enterprises ( Example: Emission reduction program adopted by a metallurgical plant) and even individual people ( Example: Personal program healthy image life).

Programs can be either mutually agreed upon, that is, facilitating mutual implementation, or uncoordinated, at best not interacting with each other. Separate mention should be made of competing programs that, pursuing positive goals for the development of the territory, lay claim to the same resources, social groups, deadlines, etc. As a result of the interaction of such programs in the local community, an ambiguous, often negative, impression may be formed about them.

The most important groups of territory development programs are discussed below.

3.2.2. The economy of the Russian Federation, the majority of federal subjects and municipalities at this stage of its development is characterized by a kind of “vicious circle of poverty.” The essence of this “circle” is that the corresponding territory has a “weak” budget. A “weak” budget generates low wages for public sector employees and, accordingly, their low purchasing power. Wages at private enterprises, as practice shows, differ slightly from the salaries of public sector employees and track their changes quite accurately. The population, trying to independently improve their financial situation, is intensively developing “gray” and “black” markets. The result is low tax collection, again leading to a “weak” budget. The situation is aggravated, as a rule, by ambiguous inter-budgetary relations, as well as low quality local goods and services. Since external investment is unlikely here, the only way out is to mobilize internal resources by stimulating domestic demand.

In this case, along with various financial techniques, programs have a real positive effect territorial order. The essence of these programs is to direct even small budget funds to develop demand for the products of those local industries and enterprises that provide cartoon effect, that is, they generate demand for products from related industries and enterprises.

Example: Due to historical features, the housing market in any territory of the Russian Federation is practically limitless. Therefore, the program of territorial order for housing construction with or without partial budget financing, with or without budget guarantees ensures not only concentration and rational use funds, employment and tax revenue, but also a strong multiplier effect in industries and enterprises producing construction and finishing materials, construction and household appliances, furniture, dishes, etc. It is believed that the organization of one workplace in housing construction leads to the creation of 5-7 jobs in related industries and enterprises.

3.2.3. Another direction for the effective implementation of a territorial order is to carry out competitions to carry out work related to the expenditure of budget funds and having high social significance for a specific territory.

Example: In any municipality, every year the issue of repair and construction of schools, hospitals, road construction, various public utilities, landscaping, updating their equipment, etc. is resolved. The municipality, announcing a competition for holding similar works, not only creates competitive relations between contractors, but can also manage the multiplier effect from the use of budget funds.

3.2.4. Such features of the economy former USSR, as a relatively small number of large enterprises that form the gross domestic product, were transferred practically unchanged to the modern Russian Federation. The non-market nature of the current situation, expressed in the production of uncompetitive products by the majority of these enterprises, leads to an economic recession, increased unemployment, impoverishment of the population, and the formation of significant niches in the production of goods and services. In many countries, the current situation is being corrected by the efforts of small and medium-sized enterprises (businesses), which have incomparably greater capabilities in terms of maneuverability of monetary and other resources, as well as greater competitiveness compared to large enterprises and are therefore capable of eliminating commodity shortages and reducing unemployment.

Programs are also being created in the Russian Federation and its individual administrative territories support for small and medium-sized businesses. The most famous of them federal program“One window”, the essence of which is to carry out full state registration of a newly formed legal entity when submitting a relatively small standard package of documents to the “one window”. However, it should be noted that even the full implementation of the “One Window” program in all regions will not seriously shift the problem of the development of small and medium-sized businesses, since it is far from being limited to registration issues. A whole range of support programs is needed, the development of which is in its infancy.

3.2.5. Residents of many countries of the world, for various reasons, including fashion, do not have a great tendency to hoard and prefer to spend free money. cash, visiting various parts of the world, that is, doing tourism. Some analytical organizations estimate that 1-2 billion people engage in some form of tourism every year. Rapid development tourism in the world can only be compared with the development computer equipment and technology. A number of territories in the world receive up to 50% or more of budget revenues from tourism. It is not surprising that tourism development programs occupy an important place in the development of these territories. However, it should be noted that with the exception of some traditionally tourist territories (Moscow, St. Petersburg, recreation areas in the Krasnodar Territory), there are no serious local tourism development programs in the Russian Federation. This is especially true for territories located a considerable distance from the western borders of the Russian Federation, that is, the North, the Volga region, the Urals, and Siberia.