Regulatory act No. 473-ФЗ "On territories of accelerated development" was adopted on December 23, 2014 and entered into force on December 29 of the same year. This document defines the legal status of such zones, measures of state support and the procedure in accordance with which activities are carried out within them. Next, we consider the main provisions of regulatory act No. 473-ФЗ "On territories of accelerated development".
Definition
Advance Territory social and economic development It is part of the terrain of the subject of the Russian Federation. Within it, according to a government decision, a special legal regime is established for conducting entrepreneurial and other economic activities. It ensures the creation of favorable conditions for accelerated socio-economic development, attracting investment, which, in turn, has a beneficial effect on the life of the population in the region.
Creation Features
The law on ASEZ (territories of priority development) provides for the formation of such zones for a period of up to 70 years by government decision. Their creation is carried out on the basis of a proposal received from an authorized state body. Extension of the term is provided by decision of the Government. In the Decree of the Supreme Executive Body when creating these zones there is:
- The list of types of economic activity under which a special legal regime is established, established by the considered normative act.
- The minimum amount of capital investments of residents.
- Regulation on the non-application or application of the customs procedure of the free zone provided for by the legislation of the Customs Union within the territory.
- Description of the boundaries of the TOP, their location.
- The minimum requirements for the level of production methods and technologies used by residents, equipment for the implementation of relevant activities. This list is established if necessary and is not considered mandatory.
Formation Proposal
The Federal Law "On Territories of Advance Social and Economic Development" sets certain requirements for submissions sent by an authorized state body to the government. The proposal is submitted in agreement with the highest executive branch of the region and the Moscow Region or representatives of local government. The presentation must be accompanied by the information specified above, as well as:
- Predictive analysis of socio-economic consequences when creating a territory. It, among other things, should include an assessment of the dynamics of the increase in the amount of additional profit coming into the budgets of the corresponding levels.
- Economic and geographical characteristics of the area.
- An assessment of the needs for employing foreign employees, including by professional and qualification groups, in accordance with the situation on the labor market of the region, within which the territory of priority development will be created. At the same time, political, economic, demographic and social conditions taking place in the subject of the Russian Federation are also taken into account.
- Information on the availability of investors who have entered into preliminary agreements with the federal body authorized to draw up a proposal for the creation of the ASEZ.Such agreements should determine the type of activity that is planned to be carried out within the zone, the amount of investment, as well as the estimated number of jobs.
Agreement
The territory of advanced development is formed at one or several municipalities within the same region of the Russian Federation. Within thirty days from the date of adoption of the relevant decision by the government, the authorized body, the highest executive power structure of the subject, as well as administrative institutions of the Moscow Region or local government, conclude an agreement on the creation of the zone. This document may define:
- Obligations assumed by the supreme executive body of the subject, administrative structure of the MO (one or several) for the transfer of authority to the management company. The latter receives limited land rights, other immovable objects located in municipal and state property and located within the TOP.
- Obligations of the supreme executive institution of state power of the subject, administrative structure of the Moscow Region to provide the management company with a lease or ownership of plots and other property, the legal owners of which are the state or the municipality.
- The procedure in accordance with which the financing of the construction, operation, reconstruction, placement of infrastructure facilities within the zone is carried out at the expense of the budgets of the corresponding levels, as well as extra-budgetary funds.
- the rules by which the use, possession, disposal of property created by the proceeds referred to in the previous paragraph is carried out after the territory of priority development ceases to exist.
- The conditions under which tax incentives are granted to residents for the payment of mandatory budgetary contributions, special terms are set for the repayment of these obligations.
- The procedure for the operation of infrastructure facilities located within the boundaries of the ASEZ and created at the expense of the respective budgets (regional or federal), as well as off-budget funds.
- The list of land plots located within the zone. If they are absent in the territory, the agreement defines the obligations of the interested party on their education.
Borders
Their change, in accordance with the Federal Law "On Territories of Advance Development", is carried out by order of the Government of the Russian Federation at the proposal of an authorized state body, coordinated with the corresponding highest executive structure of the region, and representatives of local self-government. The zones under consideration cannot be located within the boundaries of the SEZ or ZTR. Moreover, the territory of priority development may include these entities. Within the zones, objects that make up industrial (industrial) parks can be formed.
Disposal, possession, use of infrastructure facilities
Law 473-ФЗ "On territories of accelerated development" stipulates that, according to the agreement, the management company accepts on a lease or property basis buildings, buildings, structures, land plots owned by the state or municipality. Disposal of this property, as well as infrastructure facilities, is carried out on the terms and in the manner determined by government decrees.
The management company cannot be transferred by ownership of structures, buildings, plots, structures that are in the legal possession of the municipality or state, the privatization of which is not allowed by regulatory acts of the Russian Federation. ASEZ (territory of accelerated development) may include land plots on which immovable objects are provided, provided to citizens and legal entities.This provision applies to objects transferred to these entities as property, as well as for use or possession.
Ensuring the placement of infrastructure facilities
The Federal Law "On Territories of Advanced Development" gives management companies a number of functions. These include, in particular:
- Preparation of proposals on amendments to the general plans of urban districts, settlements, the municipal planning scheme within which the zones in question are located, as well as the development and land use procedures.
- Organization of construction and operation of roads.
- Planning the placement of infrastructure facilities on the ground.
- Organization of transport communications and services.
- Providing heat, electricity, gas, hot and cold water, sanitation.
- Organization of collection, transportation of municipal solid waste, as well as the construction of facilities designed for their disposal and disposal.
- Improvement of the TOP.
- Creation of conditions for the provision of entities within the zone with catering, communications, consumer services and trade, the organization of leisure of these persons.
The management company may perform other functions that do not contradict the law. Their financing is carried out at the expense of its own or funds of its subsidiaries, from budgets of the corresponding levels, other sources. If rural or urban settlements are included within the boundaries of the territories of priority development, then management companies perform the functions specified in paragraphs 2, 4-7 above on the basis of an agreement concluded between them, federal bodies and relevant local authorities.
General procedure for residents
It is established by the law "On Territories of Advance Social and Economic Development", other sectoral regulatory legal acts of the Russian Federation, as well as an agreement on the conduct of relevant activities. Legal entities that have the status of a participant in an investment regional project cannot be residents in such zones. This restriction is established in the legislation of the Russian Federation on fees and taxes. Residents cannot have representative offices and branches outside the boundaries of zones with special tax treatment.
Termination of the TOP
The liquidation of the zone is carried out in accordance with the government decree on the proposal received from the authorized body, if:
- This is required by the need to protect the health and life of citizens, cultural and historical objects of the peoples of the Russian Federation, protect the environment, as well as ensure the country's security and state defense.
- After the expiration of the three-year period from the date of creation of the TOP, not a single agreement on the conduct of activities was concluded or all signed agreements were terminated.
Powers of state and local authorities
They are implemented in accordance with applicable law. For state authorities and local self-government bodies, an exception is authority attributed to the competence of the management company or federal authority. These include, among others, the organization and conduct of activities aimed at energy conservation and energy efficiency.
Control
The Law on Territories of Advanced Development stipulates that supervisory functions may only be performed by authorized executive state or local bodies. The relations arising in connection with the exercise of control over activities and inspections of residents are subject to the provisions of regulatory act No. 294. This document regulates the procedure for ensuring the protection of the rights of individual entrepreneurs and organizations when performing these procedures. Scheduled Checks for some types of state and municipal supervision are carried out by the authorized federal and territorial bodies jointly.The order of their implementation, as well as the direction in which control is exercised, are determined by the government of the Russian Federation.
The duration of the audit may not be more than 15 days from the date of its commencement. Regarding one resident, the duration of the procedure cannot exceed forty hours for small businesses and ten hours for microenterprises per year. It is allowed in exceptional cases to extend the duration of the inspection, but not more than 10 slaves. days for small companies and 10 hours for microfirms. Unscheduled control activities are carried out in the manner determined by the authorized supervisory authorities. Their duration should not be more than five slaves. days These provisions do not apply to cases of unscheduled inspections during the federal state control to ensure the protection of state secrets.
Residents committed by a resident
If they are discovered during the inspection, officials of municipal and state supervisory authorities draw up an order to eliminate them. The resident must receive a copy of the document no later than three days from the date of execution of the act based on the results of control measures. Authorized employees can give the person an order in person or transfer it through his representative against receipt, as well as send it by registered mail by mail. If the resident fails to eliminate the violations within the established time period, the agreement on his conduct of activities in the territory may be terminated. Moreover, his status may be terminated in court.