Vabamajandustsoonid Eestis ja mujal maailmas

Toivo Mängel, Kai Priks

17.05.1999 nr.6-5/306

Käesolevaga edastame Teile vastavalt tellimusele ülevaate nn vabamajandustsoonidest.

Taustinfo: Investeerimiskliimaga seoses tuntakse sellist mõistet nagu "location incentive", mis tähendab, et teatud piirkonnale luuakse maksu- ja /või tollisoodustused. Neid režiime klassifitseeritakse tegevuse ja soodustuste järgi mitmeti:

· exterritorial zones

· free trade zones

· freeports

· warehousing regimes

· transit regimes

· duty-free ships and shops

· customs control zones

Kõige tuntumad neist rahvusvahelises kaubanduses on vabakaubandustsoonid (free trade zones), vabasadamad (freeports), tollilaod (warehousing regimes). Need asuvad üle maailma. Mõned näited asukohtade näol:

· kogu Hong-Kong on tollivaba tsoon, kuna kogu territoorium on vabasadama staatuses

· Ungaris loodud vabakaubandustsoonis tegutsevad ettevõtted on vabastatud tollimaksust, kaupade käibega seotud kaudsetest maksudest

· Itaalias on kaks vabatsooni, kuhu samuti saab kaupu sisse tuua ilma tollilõivu ja makse tasumata; Itaalias on ka paljudes sadamapiirkondades ja linnades asuvaid tolliladusid (general warehouse)

· Rootsis on nn vabasadamad loodud Stokholmis, Gotebörgis, Malmös, Norrkopingis ja Arlandal ning vabakaubandustsoonid koos tolliladudega Stokholmi, Gothenburgi ja Malmö sadamates

· ?veitsis vabakaubandustsoone pole, kuid kaupu saab deklareerida ilma tollilõivu tasumata vabasadamates, riigi tolliladudes, eratolliladudes ja läbiveol Baseli Rhine River sadamas

· Kreekas on kolm vabakaubandustsooni Pireuse, Thessaloniki ja Heraklioni sadamates

· Rumeenias asub kolm vabakaubandustsooni

· Iirimaal Shannoni Rahvusvahelise Lennujaama territooriumil asub maailma vanim vabakaubandustoon, mis asutati 1947.aastal; suuremates linnades (Dublin, Cork, Limerick, Waterford, Galway) eksisteerivad ka tolliladude soodsad tingimused

· Taanis asuv ainuke vabasadam on loodud Kopenhaageni sadamas

· Portugalis on kaks vabakaubandus- ja tööstustsooni ning viit tüüpi tollilaod

· Hispaanias nii mandril kui saartel on arvukalt vabakaubandustsoone, suurimad asuvad Barcelonas, Cadizis ja Vigos

· Suurbritannias on kuus vabakaubandustsooni Liverpoolis, Birminghamis, Southamptonis, Glasgow-Prestwickis, Humberside’s, Tilbury’s

Lisame mõnede maade vabakaubandus- ja vabamajandustsoonide maksutingimuste kättesaadavad lühikirjeldused (Vt. Lisa Nr. 1.-3. Leedu, Shanghai ja USA kohta)

Samas on poliitiliste mõjurite, riigisiseste regioonide majanduserinevuste vähendamise (nt suure tööpuudusega regioonides) ja rahvusvahelise konkurentsitaseme saavutamise eesmärgil praktikas loodud "erimajandustsoone" (special economic zones = free economic zones) – 14 tsooni Poolas, 3 Leedus, 2 Lätis, 5 Hiinas, Venemaal jne.

Erimajandustsoone luuakse selleks, et ligi meelitada välisinvesteeringuid, importida arenenud tehnikaid, laiendada eksportkaubavahetust, hõlbustada rahvusvahelist majandus- ja tehnoloogia alast koostööd, võimaldada personalile koolitust rahvusvahelise majanduse ja kaubanduse alal. Erimajandustsooni ettevõtetele luuakse mitmeid soodustusi: tulumaksu-, maamaksu-, tollisoodustusi jne.

Vabamajandustsoonide mõjust just nn. üleminekumajanduse riikidele on näiteks Stanfordi Ülikooli teadlased kirjutanud pikema analüütilise töö (Journal of Comparative Economics, 26(1): March, 1998, 30 lk.), mis on saadaval MSI-s. Autorid jõuavad selles järeldusele, et vabamajandustsoonide roll üleminekumajandusega riikides peab olema arengut tasakaalustav. Ameerika teadlased näevad vabamajandustsoonide arendamises ka üht võimalikku institutsionaalset kaitset eraomandusele mitmesuguste poliitiliste muudatuste, nt. taasriigistamise eest. Huvitav on ka nimetatud töö autorite (J. Litwak ja Y. Qian) vabamajandustsoonide klassifitseerimine sõltuvalt oodatavate investeeringute suurusest ja tsooni asukohamaa poolt neile investeeringutele pakutavatest maksusoodustustest. Üleminekumaades seni loodud vabamajandustsoonide suhteliselt lühikese eluea tõttu on mõneti ka diskuteeritavad töös esitatud teoreetilist laadi põhjendused tsoonide tasakaalustavast mõjust riigi üldisele majandustsüklile.

Eesti majandust võib mitmete parameetrite järgi (suhteliselt stabiilne kasv pikema aja jooksul, madal (ca 10 %) tööpuudus, küllalt stabiilne maksukoormus jne.) pidada juba nn. klassikalise üleminekumajandusega riikide hulgast juba lahkunuks. See võimaldab allakirjutanute arvates väita, et Eestis rahvusvahelist kapitali tõenäoliselt ei huvita mitte niivõrd eritsooniga pakutavad maksusoodustused. Siin kehtiv maksusüsteem on niigi lihtne ja liberaalne. Seetõttu eeldaks, et Eestis on vabatsoonide loomise perspektiiviks pigem regionaalselt töökohtade loomine ja erinevate maa piirkondade majandusliku kliima elavdamine.

Euroopa Liidu kontekstis on vabamajandustsoonide arendamise üldiseks taustaks euroametnike võitlus nn. ebaausa konkurentiga. Viimase all mõistetakse niisuguseid maksusoodustusi, mis ei tulene otseselt vastava piirkonna majanduslikust seisundist. Tõsi, selline määratlus ise on küllaltki subjektiivne ja lubab EL liikmesmaadel oma nii oma territooriumidel (nt. Man’i saar, ka Lichtenstein jm) kui liiduga vähesemal määral seotud riikides, mille üle puudub selgem kontroll, vabamajandustsoone arendada eeltoodud mitmes eri vormis. Brüssel siiski loodab oma liikmesriikides nn. ebaausate maksusoodustuste külmutamisel ja hilisemal likvideerimisel mitte niivõrd seaduslikule jõule, kui "moraalsele survele". EL konkurentsivoliniku juhtimisel on vastav töörühm oma ettepanekutes 1997 aastast juba kavandanud näiteks minimaalseks maksumääraks kapitalituludelt 15 %. Maksukonkurents EL maade vahel peab vähenema.

Maailma Eksporditöötlemise Tsoonide ja Vabakaubandustsoonide Assotsiatsioon (WEPZA – World Export Processing Zones Associations): WEPZA asutati 1978.aastal nimetatud tsoonide majandusliku efektiivsuse täistamiseks. Lähemalt saab selle assotsiatsiooniga tutvuda interneti aadressil http://www.wepza.org/, kus tuuakse ära WEPZA liikmed, WEPZA publikatsioonid jne. (lisatud käesolevale kirjutisele). 1997.aastal välja antud publikatsioon "WEPZA International Directory of Export Processing Zones and Free Trade Zones" sisaldab üle 830 tsooni kontaktandmeid üle kogu maailma.

Euroopa Liit ja WTO: Vastavalt EL regulatsioonidele on vabatsoonid maksu- ja tollivabad piirkonnad, et kergendada rahvusvahelist kaubandust kolmandate riikidega. Euroopa Liidu regulatsioonide võimaldavad liikmesriikidel kehtestada tolliterritooriumitel vabakaubandustsoone (free trade zones) ja vabakaubaladusid (free warehouses). Seda valdkonda sätestab Nõukogu poolt 12.oktoobril 1992 vastu võetud regulatsioon (EEC) nr 2913 /92 , peatükk 4, paragrahv 3 artiklid 166-182 (Free Zones and Free Warehouses). WTO vabamajandustsoonide valdkonda ei reguleeri.

Eesti: Eestis on Vabariigi Valitsuse otsustega loodud neli vabatsooni:

  1. vabatsoon ASi Tallinna Sadam Muuga sadamas (VV määrus nr 210, 30.okt.1997),
  2. vabatsoon Sillamäel ASi Silmet Grupp kasutuses oleval maa-alal (VV korraldus nr 15-k, 12.jaan.1999),
  3. vabatsoon Võru maakonnas (VV korraldus nr 295-k, 3.märts 1999),
  4. vabatsoon Valga maakonnas (VV korraldus nr 312-k, 8.märts 1999)

Vabatsoonid on loodud tolliseaduse (RT I 1998, 3, 54; 36/37, 552; 51,756; 1999, 10, 156) paragrahvi 3 lõike 3 alusel, mille järgi võib Vabariigi Valitsuse korraldusega luua tolliterritooriumil vabatsoone.

Tolliseaduse (RT I 1998, 3, 54; 36/37, 552; 51,756; 1999, 10, 156) paragrahvi 4 sätestab vabatsooni järgnevalt:

  1. Vabatsoon on tolliterritooriumi osa, mis on muust tolliterritooriumist eraldatud piiriga ning kus kehtivad erilised tollikontrolli meetmed. Vabatsoonis asuv kaup loetakse impordi- ja ekspordimaksude ning impordi reguleerimiseks kehtestatud kaubanduspoliitika meetmete suhtes väljaspool tolliterritooriumi olevaks.
  2. Vabatsoonist muule tolliterritooriumile ja sealt vabatsooni toimetatav kaup maksustatakse vastavalt seadustele impordi- ja ekspordimaksudega.
  3. Välisriigist vabatsooni ja sealt välisriiki toimetatav kaup ei kuulu üldjuhul tollivormistusele ning väljaspool vabatsooni transporditakse seda kaupa tolliterritooriumil tollitransiidiga.
  4. Igasugune majandustegevus, hoone või rajatise ehitamine vabatsoonis nõuab tolli kirjalikku luba. Toll võib keelata selle tegevuse jätkamise vabatsoonis isikul, kes ei täida tollieeskirjade nõudeid.
  5. Kauba valdajad, kes on seotud vabatsoonis kauba ladustamise, töötlemise, müügi või ostmisega, peavad pidama laoarvestust tolli poolt kinnitatud vormis. Kaup tuleb kanda laoregistrisse kohe, kui see on saabunud eelnimetatud isiku valdusesse.
  6. Kauba jaemüük vabatsoonis on keelatud, välja arvatud seal töötavate isikute toitlustamiseks.
  7. Järelevalvet vabatsooni piiri ning sisse- ja väljapääsude üle teostab toll. Vabatsooni piiril ja vabatsoonis toimuva tollikontrolli eeskirja kehtestab Vabariigi Valitsus.

Vabatsooni eelistena saab kindlasti välja tuua lihtsustatud tolliprotseduurid; vabatsoonis asuva kauba vabastuse ekspordi- ja impordimaksudest; kaupu saab tollimaksuvabalt ladustada, töödelda; suurema paindlikkuse kaupade lõpliku sihtkoha kindlaks määramisel.

Lisad:

  1. Maksutingimused kavandatavas Leedu vabamajandustsoonis
  2. Maksutingimused Shangai vabamajandustsoonis
  3. Maksutingimused majandusarengu tsoonis USA-s (NY osariik)
  4. WEPZA Members (riigi, asukoha, interneti kodulehekülje ja kontaktandmete lõikes, lisatud tükitud koopia)
  5. WEPZA Publications (loetelus on 20 ekspordi töötlemise ja vabatsooni teemalist publikatsiooni, lisatud tükitud koopia)

Täiendavate materjalide valmimisel anname need kohe teie käsutusse.

Lisa nr 1 (Tell 306) Maksutingimused kavandatavas Leedu vabakaubandustsoonis

FREE ECONOMIC ZONES

1. In general

Free economic zone (FEZ) is designated for the purpose of economic-commercial and financial activities within which economic entities are provided with special economic and legal conditions of operation as established by the law. The territory must have no permanent residents. A FEZ is administered by the managing company established in accordance with the Law on Joint Stock Companies, and must be owned to at least 51% privately by legal entities and natural persons.

Presently, FEZ are being established in Kaunas, Siauliai and Klaipeda.

2. FEZ enterprises

The free economic zone enterprise is an enterprise of any form and type of ownership situated within the free economic zone and registered by the zone administration company in accordance with the requirements of the Law on the Register of Enterprises, to which the terms and conditions of activities established by the Law and state guarantees for its activities within the zone shall apply.

Permissions to carry on business in a FEZ are granted by the managing company of the FEZ.

A FEZ enterprise may not set up subsidiaries or representative offices outside the FEZ. The FEZ enterprise may be the founder of an enterprise located outside the zone. An enterprise located outside the zone may be the founder of a FEZ.

3. Restrictions on investment

The following spheres of capital investment and activities are prohibited for FEZ enterprises:

A licence issued by the Government of the Republic of Lithuania or its authorised state institution must be obtained for licensed activities specified in the Law on Enterprises.

4. Incentives and guarantees

The following taxes and charges only are payable by FEZ enterprises and their employees:

FEZ enterprises which are engaged in production activities pay land rent at a reduced rate of 50%.

A FEZ enterprise is entitled to pay an 80% lower profit (income) tax for 5 years from the day of its registration. For the next 5 years the rate of the profit (income) tax payable by the enterprise is reduced by 50%.

If a foreign investor acquires at least 30% of the authorised capital of an enterprise which is registered and operating in the FEZ and invests capital of foreign origin in the amount of no less than 1 million USD, the enterprise shall be exempt from profit (income) tax for 5 years from the day of its registration. For the next 10 years the enterprise shall pay profit (income) tax at a reduced rate of 50%.

The share of enterprise’s profit used for the acquisition of required fixed assets, for carrying out research and for the introduction of new technology as well as for investment in the zone are not included in the taxable profit.

5. Customs Privileges

When goods are transported from/brought into the customs territory of the Lithuania from/into the FEZ, laws and other legal acts of Lithuania which regulate the exportation of goods abroad as well as export duties and taxes levied on the goods, and other prohibitions and restrictions of economic type shall apply.

Foreign investors have the right to transfer abroad without restrictions their lawfully received income (profit). Foreign investors may take out of the country their income (profit) or a part thereof in goods purchased.

Lisa nr. 2 (Tell 306) Maksutingimused Shanghai vabamajandustsoonis

 

Special Tax Concessions in Shanghai Waigaoqiao Free Trade Zone

There are a number of advantages to setting up an enterprise in the Shanghai Waigaoqiao Free Trade Zone area. Not only are there special privileges for setting up Wholly Foreign Owned Enterprises and indeed service companies but there are also specific tax advantages for certain types of enterprise or business activity. These are summarised in the tables below.

In particular there can be a reduction in the rate of Corporation Tax (known as Enterprise Income Tax) and in fact there is already a reduced rate applicable in the Shanghai Waigaoqiao Free Trade Zone area of 15%, as compared with the national PRC rate of 33%. There are also reductions in PRC VAT and Business Tax. These therefore make the setting up an establishment in this particular Free Trade Zone of great interest to foreign investors.

VAT and Enterprise Income Tax - Concessions

Business Activity

VAT (17%)

Concession

Enterprise Income Tax (15%) Concession

Trading (>10 years, member of commodity market): 25% refund* to year 2000 0 rate for 2 years
7.5% to year 2000
Assembly (>10 years) 0 for export
25% refund to year 2000
0 rate for 2 yers
7.5% to year 2000
Manufacturing (>10 years)
  • Products like computers, biotechnology, pharmaceutical :
  • High tech
x

25% refund for 3 years
x
x
x

25% refund for 3 years

x

0 rate for 3 years
7.5% for 6 years
x
x

0 rate for 2 years
7.5% for 6 years

* refund = (VAT output – VAT input) x 25%

Business Tax & Enterprise Income Tax Concessions

Business Activity

Business Tax (5%) Concession

Enterprise Income Tax (15%) Concession

Storage business 0 rate for 2 years
2.5% for 3 years
0 rate for 1 year
7.5% for 2 years
Real estate rental 2.5% for 3 years 0
Equipment rental (>$10m, >10 years) 0 rate for 1 year
2.5% for 2 years
0
Exhibition business (no concessions) 0 0

Although the Shanghai authorities have recently tried to restrict some of these benefits and privileges relating to foreign investment into the PRC, these should in fact be encouraged and promoted as of long term benefit to the PRC.

 

Lisa nr 3 (Tell 306) Maksutingimused majandusarengu tsoonis USA-s (New-York’i osariik)

Financial and Business Assistance Resources

* The New York State Empire State Development Corporation offers a number of financial incentive programs to businesses and projects including low interest loans, deferred interest payments and grants for feasibility studies and employee training.

* The State Office of Business Permits and Regulatory Assistance works with local governments to expedite the issuance of both State and local business permits and licenses.

* The Department of Economic Development's Skills Training Program, the Job Service Division of the State Department of Labor, the State Education Department, the Department of Social Services, and the Job Training Partnership Council combine their efforts with those of local agencies to provide job training, placement and job-readiness programs.

* The Ogdensburg Growth Fund Development Corporation provides low interest loans to qualified businesses that create new jobs.

* St. Lawrence County Revolving Loan Fund provides low interest loans to qualified businesses that create new jobs.

For information on these programs and other State funding programs contact:

City Office of Planning & Development
330 Ford Street
Ogdensburg, N.Y. 13669
(315)393-7150

The Economic Development Zones Program (EDZ) was created to stimulate economic growth through a variety of financial incentives designed to attract new businesses and to enable existing businesses to expand and create more jobs. Businesses which make an investment and/or create new jobs in an EDZ are eligible for a combination of State tax credits and benefits. In addition, municipalities which have been designated an EDZ may offer additional incentives including a property tax abatement for improvement to real property in the zone.

EDZ Tax Incentives and Benefits

Wage Tax Credit — A 50% refundable wage tax credit for up to five consecutive years for hiring full-time employees in newly created jobs. For employees in special targeted groups, this credit equals $1,500 a year, with a credit of $750 a year for all other new hires.

Investment Tax Credit — A refundable investment tax credit of 8% to 10% is available to certain businesses based on investments made in an EDZ. This credit is available under the corporate franchise tax and personal income tax. A second credit, the Employment Incentive Credit, equaling 30% of the investment tax credit is available for each of the next three consecutive years following the year in which the investment tax credit is taken against the corporate franchise tax. To be eligible for this added credit, the taxpayer must employ at least 101% of the average number of people employed in the year before the investment tax credit was claimed.

Sales Tax Refund Purchases of building materials to be used in connection with commercial or industrial real property located in an EDZ are exempted from State sales tax through a refund process. A similar refund of local sales tax may be available at local option.

Zone Capital Credit A 25% tax credit against personal or corporate income taxes is available for the contribution or purchase of shares in a zone capital corporation; or for a direct equity investment in a certified zone business; or for contributions to approved community development projects within an EDZ.

Utility Rate Reductions Special reduced electric and gas rates are available through investor-owned utilities in the State to businesses that locate or expand operations in an EDZ.

Special Low-Interest Loans and Priority Attention State agencies that have a role in economic development have developed special programs and services targeted to Economic Development Zones and will expedite applications received from zone businesses. In addition, a variety of local programs may also exist which provide additional opportunities for financial and technical assistance to new and existing businesses.

Fifty two EDZs have been designated throughout the State. Many have entrepreneurial assistance programs and low-cost incubator space.In addition, many offer small business start-up and micro loan programs, as well as one-stop, fast-track business assistance services.

New York State Department of Taxation Document
Tax Breaks for Businesses in Economic Development Zones

 

ECONOMIC DEVELOPMENT ZONES

The Program: The Economic Development Zone (EDZ) program encourages business development in designated areas by offering targeted incentives and benefits to new and expanding commercial and industrial firms.

How it Works: Nine areas (East Harlem, Manhattan; South Jamaica and Rockaway, Queens; Port Morris and Hunts Point, Bronx; East New York, Brooklyn Navy/North Brooklyn and Southwest Brooklyn, Brooklyn; and North Shore, Staten Island), have been designated EDZ's by New York State. Companies that move to (or expand in) an EDZ may qualify for these benefits.

State Benefits:
Other Benefits:

Who is Eligible:
Companies that move to (or expand in) EDZs are eligible for benefits. Companies must be certified by New York State before benefits can be granted. For more information call (212) 513-6442.

Highlights of the EDZ Program:

North Shore
Visy Paper, a paper recycling company, purchased a 35-acre site and erected a state-of-the-art facility for recycling materials to create superior packaging. Over $250 million has been invested and 75 local jobs have