FEATURES OF TAXATION FOR RESIDENTS OF SPECIAL ECONOMIC ZONES
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Author(s): | Chernjavskaja E. Y., Krylova T. A., |
| Number of journal: | 3(36) | Date: | August 2016 |
| Annotation: | The article analyzes taxation of residents of special economic zones, tax incentives allocated to them are identified, which contribute to development of tourism, health resort areas, high-tech industries, processing industries, transport, and port infrastructure in the region and in Russia as a whole. The groups of tax benefits of residents of special economic zones are determined. The types of special economic zones, which can be created on the territory of the Russian Federation according to the types of activity, are underlined. Preferences for investors, which are provided at the special economic zones, are examined. The features of lowering the interest rates on insurance payments for compulsory social insurance for the residents of special economic zones are presented. |
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| Keywords: | tax benefits, special economic zone, resident, customs procedure, preferences, free customs zone, tax rate, preferential conditions, customs regime, simplified system of taxation. |
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| For citation: | Chernyavskaya E. Yu., Krylova T. A. Features of taxation for residents of special economic zones // Business. Education. Law. Bulletin of Volgograd Business Institute. 2016. No. 3 (36). P. 126–130. |
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