Применение налоговых льгот в свободных экономических зонах по привлечению иностранных и отечественных инвестиций

Аннотация

Ключевые слова: Свободные экономические зоны (СЭЗ) используются налоги, многими развивающимися странами в качестве таможня, политического инструмента содействия индустриализации инвестиции, и экономическим преобразованиям. Свободные льготы экономические зоны представляют собой новый односторонний компромисс между государством и рынком, в то же время, способствуя экономической глобализации. Это представляет собой, рычаг дополнительного или альтернативного подхода к интеграции с мировым рынком, в особенности в дополнении к инструментам международного экономического права. В данной статье, рассматривается общая информация и важность налоговых льгот в свободных экономических зонах Узбекистана. Которые, становятся одной из наиболее эффективных и перспективных форм привлечения инвестиций для развития экономического и научного потенциала. Также в данной статье приведен зарубежный опыт привлечения инвестиций и некоторые предложения SEZ is an important institute of the world economy, a special form of international economic integration. Typically, it is a region, part of the national territory with special privileged foreign, customs, investment, monetary and financial, and taxation regimes supporting the economic production (commercial, entrepreneurial) activities of foreign participants, attraction of the foreign investments and advanced foreign technologies. The United Nations Organization gives its own definition. SEZ is a part of the territory of one state where the imported goods are considered to be outside the borders of the customs territory in relation to the import law and the corresponding taxes and are not subjects of customs control [11]. The tax and customs regime of free economic zones is a set of privileges and preferences aimed at creating a favorable investment environment and developing entrepreneurship, which is carried out using a set of legal means of influence of the state for non-legal entities characterized by a special combination of permits, prohibitions and obligations interacting with each other. 241 Жамият ва инновациялар – Общество и инновации – Society and innovations Special Issue – 01 (2022) / ISSN 2181-1415 World practice shows that today many countries are taking measures to improve the legal regimes of the FEZ, including tax and customs regimes. Because the legal regime of the FEZ is considered a major factor in the development of the FEZ. Recently, in the Republic of Uzbekistan, special attention has been paid to improving the legal regime of the FEZ. A number of legal acts were adopted. To date, these zones have a favorable tax and customs regime. In other words, participants in free economic zones are exempt from paying: land tax, income tax, property tax of legal entities, single tax payment for microfirms and small enterprises, as well as mandatory contributions to the Republican road fund and extrabudgetary Fund for the development of the material and technical base of educational and medical institutions under the Ministry of Finance of the Republic of Uzbekistan. In addition, business entities of the FEZ are also exempt from paying customs duties (except for customs formalize fees) for equipment, raw materials, materials and components imported for own production needs; customs payments (except for customs formalize fees) for construction materials not produced in the Republic and imported as part of projects, according to lists approved by the Cabinet of Ministers of the Republic of Uzbekistan. Benefits above mentioned are provided for a period of 3 to 10 years depending on the amount of investments made, including the equivalent: • from 300 thousand US dollars to 3 million US dollars – for a period of 3 years; • from $ 3 million to $ 5 million - for a period of 5 years; • from $ 5 million to $ 10 million - for a period of 7 years; • from 10 million US dollars and higher - for a period of 10 years, with the use of the profit tax rate and the single tax payment in the amount of 50 percent below the current rates for the next 5 years [6]. Enterprises registered in FIEZ “Navoi” are exempt from the payment of customs duties (except for customs clearance) for imported equipment and raw materials and components for the production of exports for the whole period of operation of the free industrial and economic zone. In order to manufacture products intended for sale in the domestic market of Uzbekistan, customs duties for goods imported into the country raw materials and component products, if legal documents are not provided other benefits, are charged at the rate of 50 % of the rates (except for customs clearance), with this time of payment may be extended to 180 days. Special industrial zone (SIZ) “Angren” and “Djizak” organized by the decree of the President of the Republic of Uzbekistan № 4436 of 13.04.2012 in the city of Tashkent region [3] and the presidential decree № 4516 of 18.03.2013 [4], the Djizak in the field, along with the branch of the district Syrdarya region