Ýêîíîìè÷åñêèå
íàóêè/13.Ðåãèîíàëüíàÿ ýêîíîìèêà
Sarmurzina
S.E., master student of "the public and local
administration"
Karaganda economical
university, Kazakhstan
SPECIAL ECONOMIC ZONES
Economic
zones in various countries where the authorities seek to give the accelerated
development to any region or branch carry the name of free, special, special
zones or zones of foreign trade. The name better known for the Kazakhstan people
– the special economic zone (SEZ).
Special
economic zone - the limited territory in regions with the special legal status
in relation to other territory and preferential economic terms for national or
foreign businessmen. Main goal of creation of such zones - the solution of
strategic problems of state development in general or the certain territory:
foreign trade, all-economic, social, regional, scientific and technical tasks.
Perhaps,
each ordinary citizen asked a question why SEZ necessary? To answer this question,
it is necessary to consider it from two positions. I will begin with the
purpose of creation of SEZ from the point of view of the government. First,
this is the raising of the direct foreign capitals, advanced technologies of goods
and services production. Secondly, which is much important, is the creation of
new workplaces for the highly skilled personnel. Thirdly, development of export
base. That will lead us to the following, much important purpose, import
substitution, it fourthly. Fifthly, it is approbation of new methods of
management and the work organization.
Also,
we will note some purposes of creation of special economic zones from the point
of view of investors:
-
approaching the production to the consumer;
-
the minimization of expenses connected with lack of the export and import
customs duties;
-
access to infrastructure;
-
use of cheaper labor work;
-
decrease in administrative barriers;
-
development of the territory.
Free
economic zones of the United Arab Emirates are better known. In 1971, after
withdrawal of Great Britain from part of the territory of Arabian Peninsula,
which had an exit to the Persian Gulf, there were formed the new states,
including the United Arab Emirates.
Even
before obtaining independence in the territory of the United Arab Emirates,
there were found large accumulation of oil. The local population traditionally
was engaged in cultivation of camels and horses, cultivation of date palm
trees, fishing and diving to find some pearls. From the beginning of independence,
the economy of the United Arab Emirates began to be based on oil and gas
production, in turn; it changed also traditional life of indigenous people.
Soon
governors of the United Arab Emirates realized that natural resources might run
low, therefore they started looking for ways of the foreign capital raising for
tourism, trade, industry development. Such decision lead them to create free
economic zones.
Main
advantages of free economic zones of the United Arab Emirates: the foreign
investor working at its territory is the 100 percent owner of the enterprise; he
exempts from payment of export-import and income taxes, income tax and all
types of income (in certain cases for a period of up to 50 years). Besides, there
are provided free repatriation of the capital and profit, lack of currency
control.
Investors
are attracted in SEZ by the accelerated procedure of registration and
licensing, protection of intellectual property, the minimum tariffs for energy
carriers. Jebel Ali Free Zone Authority – the United Arab Emirates first free
economic zone. It was created in 1985 by the government of Dubai. Today in the
United Arab Emirates, there are more than ten free economic zones of various
functional orientation work. [1]
The
history of creation of free economic zones in Kazakhstan begins since November,
1990 when there was adopted the law "About Free Economic Zones in Kazakh
Soviet Socialist Republic". Changes were repeatedly made to this law;
nowadays it carries the name "About Special Economic Zones in the Republic
of Kazakhstan".
The
head of state Nursultan Nazarbayev signed the law "About Special Economic
Zones in RK" on July 21, 2011. It is directed on increase of management
efficiency and functioning of special economic zones. The new law allows
raising professional management companies in special economic zones. Besides,
the package of tax privileges defined legislatively.
According
to the Law of the Republic of Kazakhstan, there is a definition that the special economic zone is a part of
the territory of the Republic of Kazakhstan with precisely designated borders
on which the special legal regime of the special economic zone is functioning
to implement top priority activities. [2]
In
Kazakhstan, activity of SEZ regulates by the following regulations [3]:
•
The tax code – regarding the taxation of SEZ participants;
•
The law "About Special Economic Zones" - the basic law regulating
activity of SEZ;
•
The agreement about free (special, special) economic zones questions in the
customs territory of the Customs union and customs procedure of free customs
area – regarding customs regulation in SEZ (it is applied temporarily till
January 1, 2017).
The
offer about creation of SEZ is made in the Ministry of the industry and new
technologies of the Republic of Kazakhstan (MINT) by local or central executive
bodies, associations of businessmen and legal entities.
The
ministry of the industry and new technologies - is the principal authorized
body in the field of development and regulation of SEZ according to the Law
"About Special Economic Zones". [2]
Regarding
tax regulation in SEZ, there is relevant division of Tax committee acts, and
regarding customs regulation, there acts the relevant division of Committee of
customs control of the Ministry of Finance.
For
participants of all SEZ the following privileges are provided:
•
release from corporate income tax;
•
release from a land tax;
•
release from the property tax;
•
in case of realization of the goods in the territory of the special economic
zone which are completely consumed in implementation of the activity which is
corresponding to the purposes of creation of special economic zones according
to the inventory, determined by the Government of the Republic of Kazakhstan,
it is assessed with a value added tax at the zero rate.
In
our republic, there are also presented other privileges.
Such
as, the simplified order of hiring foreign labor. Delivery of permissions to the
raising of foreign labor by local executive bodies made according to the
legislation of the Republic of Kazakhstan, but in the simplified order without
search of candidates in domestic market of work.
For
a period of up to 10 years, the land plot for implementation of the project is
free of charge provided to participants of SEZ. [6]
Conditions
of receiving tax privileges:
1)
Registration as the taxpayer in the territory of SEZ;
2)
Absence of structural divisions outside SEZ;
3)
Not less than 90 percent of total revenue shall make the income from
realization of goods of own production on priority kinds of activity of SEZ.
In
case of providing the state services in the territory of special economic
zones, there is applied the principle of "one window":
1)
timely and high-quality providing the state services;
2)
rendering information help with provided state services.
The
public services providing in the principle of "one window" is carried
out by the public services centers according to the legislation of RK.
World
experience of development of special economic zones classifies them by their
inherent functions. The types of economic activity has tendency to be divided
into trade, industrial-production, technology development, service and complex
zones.
Let’s
consider the description of this classification in more detail:
The Trade Zone (TZ)
— the territory removed out of borders of the national customs territory.
There is carrying out operations on warehousing of goods and their pre-sale
preparation inside of it (packing, marking, quality control, etc.). Differ in
rather fast payback. Main types [5]:
•
Free ports;
•
Free cities;
•
Free trade zones;
•
Free customs areas;
•
Duty Free shops.
The Industrial and Production Zone (IPZ) - part of the national customs territory in which, there is arranged production
of industrial output; thus, various privileges provided to investors. Able to
serve the purposes of export orientation or import substitution. Main types:
•
Zone of one branch;
•
Zone of one enterprise;
•
Export and production zone;
•
Industrial park.
The Technology Development Zone (TDZ) - the territory removed out of borders of the national customs
territory in which, there are placed research, design, design offices and the
organizations. Aimed at development of research, development, and
commercialization of results. Some types:
•
science and technology park;
•
technopolis.
The
most known technology development zones, such as the Silicon Valley to the USA,
science and technology park on the island of Kyushu and the city of science of
Tsukuba in Japan, parks of high technologies near the large cities of Beijing
and Shanghai in China.
Service zone
- the territory with the preferential mode for the firms occupied with
rendering financial and non-financial services (export-import transactions,
operations with real estate, transportations). Main types:
•
Zone of free banking services;
•
Zone of free financial services;
•
Zone of free insurance services;
•
Zone of free touristic-recreational services;
•
The offshore zone - separately, but with differences.
Complex zones.
Represent zones with the preferential mode of economic activity in the
territory of the certain administrative region. These are the zones of free
business in Western Europe, Canada created in depressive areas, special
economic zones in China, territories of a particular treatment in Argentina,
Brazil. Some types [5]:
•
Free zone;
•
Free economic zone;
•
Special economic zone.
For
activation of foreign economic relations, the accelerated development of the
region, support of branches of economy and the solution of social problems, raising
of investments, technologies and modern management, creation of highly
effective and competitive productions, there are created 9 special economic
zones in the Republic of Kazakhstan by the Decree of the President of the
Republic of Kazakhstan:
-
SEZ "Astana — the New City" - mixed (light industry, automotive
industry, aviation, chemical);
-
SEZ "National Industrial Petrochemical Technology Park" - the
petrochemical industry;
-
SEZ "Seaport Aktau" - mixed (light industry, chemical, metallurgical
industry);
-
SEZ "Park of Innovative Technologies" - instrument production;
-
SEZ "Ontustyk" - the light and textile industry;
-
SEZ "Burabay" - tourism;
-
SEZ "Pavlodar" - the chemical and petrochemical industry;
-
SEZ "Saryarka" - metallurgy and mechanical engineering;
-
SEZ "Horgos — East Gate" - logistics;
-
SEZ "Chemical Park Taraz" - chemical industry. [7]
Special
economic zones of Kazakhstan can conditionally be divided into three groups
with above-mentioned definitions:
-
industrial and production zones –
"Seaport Aktau", "Ontustyk", "National industrial
petrochemical technology park", "Pavlodar", Saryarka" and
"Astana – the new city";
-
the service – "Burabay",
"Astana – the new city", "Horgos – East gate";
-
technology development zone –
"Park of information technologies".
For
appropriate functioning of SEZ in our country, there was created strong
legislative base, reliable investors are attracted, there was adjusted the process
of granting privileges to the businessmen who are carrying out activity over
here.
World
experience testifies that creation of SEZ is a factor of the accelerated economic
growth due to activation of the international commodity turnover, mobilization
of investments, deepening of integration economic processes. For development of
successful economy of our country, the government tries to create favorable
climate for functioning of SEZ. Unfortunately, in the theory, everything looks perfectly,
but in practice, we still should work much. In order to achieve success from
the example of world experience. All "great causes" begin with the
small ones. We need more practice and take this work seriously.
Bibliography:
1.
Free economic zones of Dubai. [Site LCG]. URL:http://www
.lcg-offshore.com/Freihandelszonen.428+M5d637b1e38d.0.html
2.
The law of the Republic of Kazakhstan "About special economic zones in the
Republic of Kazakhstan" No. 469-IV of 21.07. 2011. (with changes and
additions as of 29.12.2014). [site of information system “Paragraph”].
URL:http://online.zakon.kz/Document/? doc_id=31038117
3.
URL: http://business.gov.kz/ru/free-economic-zone/
4. Balabekova D.B., Medetov D. H.
"Typology of free and special economic zones". [Ivan Kushnir's site
of institute of economy and right]. URL:http://www
.be5.biz/ekonomika1/r2012/2980.htm
5.
URL: http://www .inform.kz/rus/article/2730289
6.
[G-global Internet portal]. URL:http://www.group-global.org
7. [Strategy site
"Kazakhstan-2050"] URL:http://strategy2050.kz/ru/search/?