Опыт применения льготных режимов на территории СЭЗ
Електронний архів E-archive DonNTU – (Electronic archive Donetsk National Technical University)
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| Title |
Опыт применения льготных режимов на территории СЭЗ
Досвід застосування пільгових режимів на території СЕЗ EXPERIENCE OF USING PREFERENTIAL REGIMES ON THE SEZ TERRITORY |
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| Creator |
Тастанбекова, К.Н.
Учкампирова, А.Б. Тастанбекова, К.Н. Учкампірова, А.Б. TASTANBEKOVA., K.N. UCHKAMPIROVA, A.B. |
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| Subject |
свободная экономическая зона
экономический механизм льготы налоги вільна економічна зона економічний механізм пільги податки free economic zone the economic mechanism benefits and taxes |
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| Description |
In world practice there are applied different economic mechanisms for managing the free economic zones (SEZ). For successful operation, creating SEZ it is necessary to carry out integrated analysis of existing management practices and future zone to form a package of preferential regimes included in the economic management mechanism. Despite the specific characteristics of each specific SEZ, in the world there are certain international standards of providing benefits for competitiveness. Direct copying of foreign experience of management is not always successful, as the SEZ in each country has its own specificity. It is necessary to identify the main common features of the economic mechanism, scope, principles and apply them according to the features of the created zone. Economic mechanism of a free economic zone (SEZ) management is a system of organizational and economic forms, methods and tools of economic management zone. There are defined the following basic types of benefits - the components of the economic mechanism, used globally in free economic zones: foreign trade involving introduction of a special customs tariff regime - the reduction or elimination of export and import duties, including duties on imports into the zone of machinery and equipment, raw materials and components for production; VAT-related tax incentives specific to business activity. These benefits may be affected by the tax system, tax rates, issues of permanent or temporary exemption from taxation; Financial, including various forms of subsidies to both the direct form - from the budget and preferential government loans and indirectly - in the form of low prices for utilities, reduction of rent for land use, transport rental at discounted rates and like; - Administrative, provided by the area administration to facilitate business registration and entry and exit of foreign nationals, as well as various services, guarantees of free enterprise. The system of benefits provided should be a tool of realizing the existing comparative advantages of the area, rather than a mechanism for compensating the lack of factors here. Tax benefits are not the main impetus for growth in the area of foreign capital. More important in this regard may be factors such as political stability, investment guarantees, quality of infrastructure, skilled labor force, simplification of administrative procedures, as well as getting on the domestic market of relatively cheap items. Проанализирован опыт применения льготных экономических механизмов на территории СЭЗ различных стран, определены основные общие признаки экономического механизма, охват, принципы и возможности их применения с учетом особенностей создаваемой зоны. |
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| Date |
2014-05-13T11:29:37Z
2014-05-13T11:29:37Z 2013 |
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| Type |
Article
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| Identifier |
Наукові праці Донецького національного технічного університету. Серія: економічна. Випуск 1(43) - Донецьк, ДонНТУ, 2013.
http://ea.donntu.edu.ua/handle/123456789/26336 |
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| Publisher |
ДонНТУ
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