The economy Ministry proposes to unify tax incentives for residents of three types of special economic zones (SEZ) of industrial-production, techno-promotional and tourist-recreational. The Ministry is preparing for the rejection of the separation of the SEZ on the types of features will be provided only for the port area. In addition to SEZ residents are offered additional benefits — in particular, the return of the lowered tariffs of insurance contributions, as well as zeroing for investors profit tax during the first five years of operation.Ministry of economy intends to unify the various benefits of SEZ: for this Agency, as the draft amendments to the law “On special economic zones” and Tax code proposes a reduction of their separation at industrial-production, techno-promotional and tourist-recreational. Thus, in Russia remains only one specialized type of SEZ — port zones. Note now for residents is as special for some types of SEZ benefits, and common to all, but even their potency can vary depending on the type of zone.So, in all the SEZ entered tax privileges on profit, but if for technical innovation zones until 2018 was provided by zeroing the Federal part of this tax (from 20% of the Federal budget spent 2%), for industrial production such concessions there, and turistsko-recreational special economic zones may take advantage of this and now, if the government combined them into a cluster. The changes will affect the regional part of profit tax: as a General rule, it is 18%, but for the residents of the SEZ she must be reduced by the regions and be not more than 13.5%. It is noteworthy that the majority of the regions prefer to stay at an acceptable high, some areas have established a gradual increase to this level (mainly in industrial SEZ). According to the project office, for all residents of the SEZ will be provided for its zero for the first five years, the next five years, the subjects of the Russian Federation will be able to install it on your own, but again not at the level above 13.5%.Ministry of economy proposed changes affect insurance premiums: as a General rule they make up 34%, but for residents of technical innovation and integrated into a cluster of tourist-recreational zones in the years 2011-2019 was stipulated grace period. In the years 2011-2017 insurance premiums was 14%, in 2018 — 21%, and in 2019 — 28%. Project office preferential rates (8% for pension insurance, 2% to social insurance and 4% for medical) investors will be able to apply for ten years from the date they receive the status of SEZ resident. Furthermore, these rates will be used only for the calculation of premiums in respect of individuals employed nand new workplaces.Even lower rates are provided for the residents of the SEZ in the North Caucasus (8,1%) — they are, as planned by the Department will pay only 6% for pension insurance, 2% on social, and 0.1% on medical.In addition, it is proposed to introduce tax breaks for employees of organizations—residents of the SEZ. So, instead of the 13% personal income tax employees of the SEZ, the leading “professional, scientific and technical activities”, will be able to pay this tax at the reduced rate of 7%.Eugene Kryuchkov