1. Establishment of Special economic zones in the Russian Federation Federal Agency for management of special economic zones November 2008

2. Krasnodar territory Krasnodar territory Kaliningrad region Kaliningrad region Irkutsk region Irkutsk region Altai region Altai region Republic of Buryatia Republic of Buryatia Stavropol territory Stavropol territory Republic of Altai Republic of Altai - industrial-production zones (2) - technology-innovative zones (4) - tourist-recreational zones (7) Moscow region Moscow region Saint-Petersburg Tomsk Lipetsk region Lipetsk region Republic of Tatarstan Republic of Tatarstan Sovetskaya Gavan Sovetskaya Gavan Ulyanovsk Krasnoyarsk - Port zones (3)

3. 8 Federal laws8 Federal laws (basic - Federal Law of July 22, 2005 116-ФЗ «On special economic zones in the Russian Federation») 20 decrees of the Government of the Russian Federation20 decrees of the Government of the Russian Federation 13 agreements on SEZ establishment Russian Ministry of economic trade and development Advisory council Expert council RusSEZ central office JSC «SEZ» 13 RusSEZ regional branches Regional branches of JSC «SEZ» 13 SEZ Supervisory boards System of SEZ management Regulatory and legal framework Guaranties against unfavourable change of tax legislation

4. Special economic zone is the part of the territory of the Russian Federation, on which special regulations of business activity are in force IPZ - joint site of territory, with area not more than 20 sq.km. TIZ - not more than 2 sites of territory with total area not more than 3 sq.km. TRZ - 1 or several sites of territory, the area is not limited PEZ - territory of sea, river ports(airports), the area not more than 50 sq.km. IPZ - joint site of territory, with area not more than 20 sq.km. TIZ - not more than 2 sites of territory with total area not more than 3 sq.km. TRZ - 1 or several sites of territory, the area is not limited PEZ - territory of sea, river ports(airports), the area not more than 50 sq.km. Selection of applications for SEZ establishment is carried out on competitive basis, the competition results are to be approved by the decree of the Government of the Russian Federation Functioning period IPZ, TIZ, TRZ – 20 years PEZ – 49 years Functioning period IPZ, TIZ, TRZ – 20 years PEZ – 49 years

5. Individual entrepreneur Commercial enterprise (except for unitary enterprise) -registered on the territory of municipal entity, in which SEZ is located - -concluded agreement on carrying out the activity with SEZ management authorities - - approval of business-plan by Expert or Advisory council Industrial- production zones Technology -innovative zones Tourist- recreational zones Technology- Innovative zones Tourist- recreational zones Special conditions for IPZ: - capital investments not less than 10 mill. euro Special conditions for PEZ: - capital investments not less than 3-50-100 mill. Euro (depending on port type and construction/reconstruction of infrastructure facilities) Port zones

6. Modern infrastructure Administrative regulations Tax and customs treatment ADVANTAGES Tax treatment Custom treatment Creation of engineering, transport, innovative and social infrastructure at the budget expense Creation of administration friendly environment SEZ SEZ

7. Companies profit tax – 20% (instead of 24%) Speeded up amortization of capital assets Companies property tax (5 - 10 years) – 0% Land tax (5 - 10 years) – 0% Transport tax (5 - 10 years) – 0% Unified social tax in TIZ – 14% (instead of 26%) Possibility to discount the expenses for R&D in accounting period, in which these expenses were made

8. No customs duties on all goods, supplies or machinery shipped to SEZ Full VAT refund on all Russian goods, supplies or machinery shipped to SEZ Customs duties and VAT applicable when goods produced inside SEZ are delivered outside SEZ and inside Russia No import customs duties and taxes collected when goods are imported from SEZ outside Russia, export customs duties should be paid

9. Stages of SEZ establishment 1 year 3 - 4 years Registration of land- property relations Development of conception and architecturally–planning solutions Designing and construction of infrastructure facilities, ABC Production of goods and services provision Designing and construction of residents facilities

10. Managing functions are carried out by especially created state executive authorities Owners of real estate units within SEZ territory have the right to buy out the land sites, located under these units System of state services provision is based on «Single window» technology Rendering assistance in foreign citizens invitation for working in SEZ Rendering assistance in getting the technical conditions, approval of construction documentation, issuing permits for real estate units construction

11. Industrial-production zones – active development stage

12. Industrial-production SEZ «Alabuga» (Republic of Tatarstan) Priority fields of activity: cars production chemistry and petrochemistry production of building materials machine tool industry pharmaceuticals production

13. IP SEZ «Alabuga» (Republic of Tatarstan)

15. First «Alabuga» SEZ production

16. Priority fields of activity: household appliances production metalworking production production of building materials power-plant engineering agricultural equipment production Industrial-production SEZ «Lipetsk» (Lipetsk region) Administrative-business center CSZ-Lipetsk production buildings

17. IP SEZ «Lipetsk» (Lipetsk region)

19. Technology – innovative special economic zones - active infrastructure creation

20. Technology-innovative SEZ «Dubna» (Moscow region) Priority fields of activity: informational and telecommunication technologies nuclear nuclear technologies technologies of new kinds of goods production and services biotechnologies Plan of architecturally-building conception Congress-hall construction

21. TI SEZ «Zelenograd» (Moscow) План архитектурно-строительной концепции Priority fields of activity: micro- and nanoelectronics optoelectronics informational and telecommunication systems bio-informational and biosensor technologies nanotechnologies and nanomaterials

22. Technology-innovative SEZ «Zelenograd» (Moscow) SEZ residents (MIET)

23. Technology-innovative SEZ «St.Petersburg» Priority fields of activity: hairbreadth and analytical instrument engineering medical equipment production software production electronics and communication facilities production biotechnologies Plan of architecturally-building conception («Neudorf site») Plan of architecturally-building conception (Novo-Orlovskiy site)

24. Technology-innovative SEZ«Tomsk» (Tomsk region) Plan of architecturally-building conception Customs infrastructure section Priority fields of activity : informational and tele- communication technologies new materials nanotechnologies biotechnologies medical technologies

25. Technology-innovative SEZ«Tomsk» (Tomsk region)

26. Tourist – recreational special economic zones - development of designing and town-planning documentation

27. TRZ «Grand Spa Yutsa» - SPA (balneological) (balneological) - cultural and entertaining - golf-tourism - ecological TRZ «New Anapa» - beach - cultural and entertaining - sport - business TRZs «New Anapa» in Krasnodar territory and «Grand Spa Yutsa» in Stavropol territory TRZ in Stavropol territory TRZ in Krasnodar territory

28. TR SEZ «Grand Spa Yutsa» (Stavropol territory)

29. TRZ «Altai Valley» - recreational - cultural-entertaining - mountain ski - ecological TRZ «Sky-Blue Katun» - sport ( incl. mountain ski) ( incl. mountain ski) - cultural-entertaining - recreational - business TRZ «Sky-Blue Katun» in Altai territory and «Altai valley» in Republic Altai TRZ in Republic of Altai TRZ in Altai territory

30. TRZ in Irkutsk region and Republic of Buryatia ecologicalrecreationalhorsewatersport TRZ in Irkutsk region, Republic of Buryatia and Kaliningrad region TRZ in Irkutsk regionTRZ Republic of Buryatia TRZ in Kaliningrad region SPA SPA ecological ecological water water business business cruise cruise

31. TR ZEZ «Gates of Baikal» Irkutsk region

32. TR SEZ «Kuronian spit» Kaliningrad region

33. Port special economic zones – first stages of creation

34. Port SEZ creation plan 2015 Start of PZ operation 2015 2010 - 2014 Designing and construction of infrastructure and residents facilities 2010 - 2014 Designing and construction of infrastructure and residents facilities 2009 Elaboration of conception for PZ creation and development. Elaboration of territorial planning projects 2009 Elaboration of conception for PZ creation and development. Elaboration of territorial planning projects 2008 Holding of the competition and decision on PZ creation Definition of PZ boundaries Development of management system 2008 Holding of the competition and decision on PZ creation Definition of PZ boundaries Development of management system

35. Results of SEZ activity as of the end of 2008 1. 1.Amount of budget investment - 36 bill. rubles ( > 1 bill.) 2. Number of SEZ residents - 165 3. Amount of private investment - 17 bill. rubles ( 0,5 bill.) 4. 4.Production (services) - 12 bill. rubles ( 0,35 bill.) 5. 5.Number of workplaces – 6 thousand

36. Estimated results of SEZ activity until 2025 all SEZ IPZ TIZ TRZ PZ Number of workplacesNumber of SEZ residents Amount of private investment (bill. Rub.) Amount of tax (bill. Rub.) Production & services (bill. Rub.)

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