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1. Theoretical bases of creation SEZ

According to documents of the Kiotsky convention (1973) under a free economic zone it is understood a part of territory of the country, on which the goods are considered as the objects which are outside of national customs territory (a principle "customs eksterritorialnosti") and consequently are not exposed to the usual customs control and the taxation.
In other words, SEZ is a part of territory of the country where it is entered and the certain system of privileges and the stimulus, not used in its other parts [70 is applied. With. 35; 72. With. 126]. Recently free economic zones (SEZ) have strongly entered into world economic practice and are presented as in the advanced countries (England, Germany, Holland, the USA), and in the states with weak and an average level of economic development (Brazil, Bulgaria, China, Romania, the Russian Federation). In practice there is a set of versions SEZ, but their standard typology is absent now. Approximate classification by a sign of economic specialisation, t is widely used. With. On a profile of activity of the majority of subjects managing in a zone (see the scheme). There are two various conceptual approaches to the organisation of bonded areas: territorial and functional. According to the first approach, the zone is considered as the isolated territory where all enterprises - residents use a preferential mode of economic activities. According to the second approach, the zone is the preferential mode applied to a certain kind of enterprise activity irrespective of a site of corresponding firm in the country. The scheme World "family" of free economic zones according to economic specialisation Creation of extensive administrative areas with the status of bonded areas (special economic zones of China, a zone "Manaus" in Brazil), and result of realisation of the second approach — creation of the dot zones presented by the separate enterprise (offshore firms in Caribbean basin, in Brazil) became result of realisation of the first approach. The greatest distribution was received by industrial zones in the form of industrial parks — small on the sizes of local territories where the indicated distinctions of both approaches in many respects are levelled (Siangan, Singapore, South Korea, Mexico, etc.). Free trade zones represent the compact territorial formations introduced for limits of national customs territory, supposing duty-free importation and exportation of the foreign goods. Here operations on warehousing and adaptation of the imported goods to seller's market conditions (packing, marks, quality assurance, the elementary completion, etc. are carried out.). Advantages of this type of zones consist that they require insignificant starting investments and are characterised by a fast recoupment. Free ports represent the ports allocated for limits of national customs territory into which the policy of limited freedom in the field of trade is entered, finance, investment and movement of shots. Here exportation and importation of all or the majority of the goods is free. At importation in ports the foreign goods are released of payment of the customs duties. In ports it is possible to carry out freely operations on processing, reinstallation, a choice, long-term storage and realisation of the imported goods. Foreign a vessel the customs duties are obliged to pay at entry in customs territory of the given country.
Free ports have higher degree of an openness and advantage in about - lasti wide attraction of the foreign capital and high technology. Zones of industrial processing (sometimes them name industrial or industrial and production zones) form as territory with special customs treatment where the industrial companies make export or importozameshchajushchuju production, using certain fiscal and cost benefits. In world practice it is pure importozameshchajushchie zones do not meet almost though the corresponding legal base is developed. Zones of export processing (or processing and export zones) represent one of kinds of zones of industrial processing in which the industrial companies make export production, using granted by it fiscal and cost benefits on attraction of the foreign capital and the advanced engineering, development of the competitive industry for export expansion. In zones free importation and exportation of cars and the equipment, raw materials, half-finished products for industrial needs is allowed and the preferential policy for importation of production factors and finished goods exportation is entered. Such zones use mainly direct foreign investments. Trading-industrial zones are, as a rule, result of use of a combination of modes of free trade zones and importozameshchajushchih industrial zones. The given model has received a wide circulation in the USA in the form of so-called "foreign trade zones". In tehniko-vnedrencheskih zones the product companies using uniform system fiscal and cost benefits are concentrated national and-or foreign and research, design and scientifically-. The essence of such zones consists that form high technology and tehnikoemkie the enterprises on which various resources are most effectively used that allows to achieve more close connections between the newest science, engineering and economy. Therefore them still name "intellektoem - kimi zones". Usual names or similar forms of such zones — "industrial and scientific parks", "scientifically-industrial zones", "zones of development of new production", "technoparks", "technopolises", "scientific and technical zones", etc. Thus, the name "tehniko-vnedrencheskaja the zone" is the general for all zones set forth above. It is considered, that the first tehniko-vnedrencheskoj a world zone is the zone "the Silicon valley", created in 1951 to California (USA). In the world known also such tehniko - vnedrencheskie zones as a zone "the Research triangle" in Northern Carolina (USA), Japanese technopolis TSikuba and a zone "Silicon island" in Kyushu (Japan), a zone "the Cambridge scientific park" in England, etc. In the developed countries of a zone of the given model are created on the basis of own engineering, the capital and staff. In their basis does not lay preferential customs and a tax policy. In developing countries of a zone of such type form, on the contrary, with attraction foreign engineering and the capital by introduction of especially preferential mode. Service zones represent territories with a preferential mode of enterprise activity for firms and the institutes rendering various kinds of financial and not financial services. Offshore formations where the legal bodies who are doing not conduct in given territory of economic activities, use the simplified mode of registration and tax privileges concern such zones also. Duty free zones represent connection of zones of customs free warehouses and zones of the customs free enterprises. In zones bespo - shlinnyh warehouses long-term storage of the foreign goods without registration export procedure is authorised; here operations on warehousing and adaptation of the imported goods to seller's market conditions are carried out. Zones of the customs free enterprises are created specially for realisation of processing of the foreign goods; here customs free factories (factories) use privileges in the field of importation of raw materials, half-finished products, cars and the equipment and finished goods exportation. Complex zones are formed by introduction special, preferential in comparison with the general, economic activities mode in territory of separate administrative formations. From the aforesaid it is visible, that in process SEZ of their function are gradually improved and furthermore distinctions between them smooth out. Models SEZ of the world still continuously develop. Usually it is considered, that free ports — pervoobraz free trade zones; zones of export processing — the developing form of free trade zones. In process of industrial escalation of zones of export processing, including. Increases in specific weight of the high technology production, connection within the limits of these zones of all stages of scientifically - research, developmental works and development, there was higher model SEZ — tehniko-vnedrencheskie zones. It is possible to assert with complete reliance that will arise further more perfect models, than tehniko-vnedrencheskaja a zone. Furthermore and functions SEZ of the same model varied. They turned from specialised to the complex. For example, during occurrence of free ports in the majority of them the entreport trade developed, then there was a direct investment and a manufacturing industry, and after this — financial and insurance activity. The majority of modern free ports are the complex formations connecting trade, production and services in a single whole. In free trade zones mainly trade, then the production focused on the export industry originally developed. As a rule, creation and development SEZ is focused on the decision of concrete priority economic problems, realisation of strategic programs and projects — export expansion, attraction of foreign investments, increase of a technological level of the industry and so forth the Main objective of creation SEZ is attraction of the foreign capital. To reach it, it is necessary to start with laws and specificity of movement of the international capital. As is known, a radical impulse of movement of the international capital is profit taking. A primary factor influencing movement of the international capital, the encouraging investment is. Such factors, as an environment, a social and political climate, structure and national economy scale, home market volume, financial arrangements and requests gosu - darstva-kapitalopoluchatelja have defining significance also. Investment stimulation (still the investment privilege) represents the various concessionary terms represented foreign investors for attraction of direct foreign investments. In SEZ five basic groups of privileges are usually used: — Privileges on maintenance of economic safety provide warranties nedopushchenija the losses brought by war or social conflicts, the right of investors to transfer the profits abroad without restriction; — Fiscal privileges include a special customs-tariff mode (decrease or cancellation of export-import duties); upro - shchennyj a procedure of the foreign trade operations: the norms connected with tax stimulation of concrete kinds of activity or behaviour of businessmen — decrease in surtax and other taxes, privileges on amortisation and profit reinvestments: — The low-percentage credits represented the enterprises with the foreign capital, the permission of opening to territories of a zone of foreign banks, easing of exchange restrictions, various forms of grants concern financially-credit privileges; — Privileges in the field of maintenance with the earth, premises, water, an electricity provide a low payment for use of the ground areas, industrial premises, water and an electricity; — Administrative privileges are granted by administration of a zone for the purpose of simplification of procedures of registration of the enterprises and a mode of entry-departure of foreign citizens, and also rendering of various services. These privileges can be used in the most various combinations. Experience shows, that in rather large industrial zones it is better to use not territorial, but the functional approach when preferentsii receive not all enterprises being in given territory but only those from them which answer the purposes and problems of development of a zone. In large zones of complex type the system of privileges can be based on a combination of territorial and functional approaches: base, universal on character of application the set preferentsy is supplemented with the privileges localised within the limits of certain plots of zone territory, and also the special privileges "penetrating" economy of a zone across (a territorial cut) and on a vertical (a branch cut). As a whole all system of represented privileges should serve as the tool of realisation of available comparative advantages of the given territory, instead of the mechanism of indemnification of factors of development absent here. It is necessary to notice, that at present scales of distribution of bonded areas in the world economy tax privileges — it is far not main stimulus for inflow to a zone of the foreign capital. More essential in this respect there can be today such factors, as political stability, investment warranties, quality of an infrastructure, qualification of a labour, simplification of administrative procedures, and also reception possibility in home market concerning low-interest credits. At the same time all named advantages "work" only in a combination with base preferentsijami, predetermining typical specificity of the given zone. In world practice at a choice of site SEZ are guided by following reasons: — Convenience of transport, as, for example, affinity to the international port, the neighbourhood with the international airport; also the internal areas having convenient transport sometimes get out, is allows SEZ to receive in time the necessary cars and the equipment, raw materials and materials and according to change of a conjuncture of the world market during the necessary moment to purchase and reali - zovyvat the goods, and also facilitates transit trade realisation in the given zone and development of the international tourism; — Low rent for land tenure — one of the important factors of inflow to a zone of the foreign capital; as a rule, theoretically such conditions exist in rural areas; however, considering poor quality of a labour and absence of an infrastructure in such areas, the majority of the countries and regions of Asia have preferred to create SEZ near to cities or transport knots, resorting to alignment of sandy shallows and development of hilly areas; — Affinity to a seller's market that allows to reduce transport and insurance costs, and also other distribution costs, thereby to strengthen competitiveness of the goods; — Existence of a competent and cheap labour; now this advantage became more attractive to foreign investors. At a choice of site SEZ the account of such factors, as a condition of industrial base of the basic cities of SEZ, position of natural resources, managing conditions, etc. is important also.
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A source: Go Show-dzhi. FREE ECONOMIC ZONES AS the TOOL of MARKET TRANSFORMATION of ECONOMIC SYSTEM. ISSERTATSIJA on competition of a scientific degree of a Cand.Econ.Sci. St.-Petersburg.

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