This article examines the benefits of special economic zones (SEZs) under the WTO and the legal framework for government subsidies. The studied theoretical and methodological data are analyzed in practice on the example of China. As a result of the research, the following recommendations were made: - The active use of such a tool in the SEZs of the country, based on the experience of China, to encourage exports, actively use the VAT refund system to exporters; - Retention of benefits from income or profit tax rates on the territory of SEZs (around 50%); - In accordance with the requirements of the WTO, it is necessary to introduce a special product or network support system and promote this position during the negotiations with the WTO; - Taking into account the activities of agro-zones in Uzbekistan, it is proposed to implement the support of agro-zones of the country on the basis of the state program.
1. Resolution of the Cabinet of Ministers No. 339 of 28.05.2020 "On approval of the Regulations on the Interdepartmental Commission for Work with the World Trade Organization". https://lex.uz/docs/4831763 2. Creskoff, Stephen; Walkenhorst, Peter. 2009. Achieving WTO compliance for special economic zones in developing countries (English). PREM Notes; no. 134. Trade. Washington, D.C .: World Bank Group. http://documents.worldbank.org/curated/en/155141468337481040/Achieving-WTO-compliance-for-special-economic-zones-in-developing-countries 3. Fabrice Defever, José ‐ Daniel Reyes, Alejandro Riaño Miguel, Eduardo Sánchez ‐ Martín. Special Economic Zones and WTO Compliance: Evidence from the Dominican Republic. Economica, Vol.86, Issue 343. https://doi.org/10.1111/ecca.12276 4. Shadikhodjaev, Sherzod, SEZs Under the WTO’s Scrutiny: Defining the Scope of Trade Issues (May 1, 2019). Book Chapter in Julien Chaisse and Jiaxiang Hu (eds), 'International Economic Law and the Challenges of the Free Zones', Alphen aan den Rijn (The Netherlands): Kluwer Law International, 2019, Chapter 11, pp. 213-231. Available at SSRN: https://ssrn.com/abstract=3380893 5. "Regulations on the procedure for application of privileges on taxes and customs duties in the territory of free economic zones". APPENDIX 3 to the Resolution of the Cabinet of Ministers No. 196 of April 10, 2017 6. Decree of the President of the Republic of Uzbekistan "On the establishment of a free economic zone in Navoi region" dated December 2, 2008 No PF-4059. www.lex.uz 7. Decree of the President of the Republic of Uzbekistan No. PF-4853 of October 26, 2016 "On additional measures to activate and expand the activities of free economic zones." www.lex.uz 8. Vokhidova, M. (2017). Business Efficiency Ratio in Uzbekistan According To Doing Business. International Journal of Research, 4(2), 175-179. Retrieved from https://journals.pen2print.org/index.php/ijr/article/view/6835
"IMPACT OF WTO MEMBERSHIP ON SPECIAL ECONOMIC ZONES,"
Economics and Innovative Technologies: Vol. 2020
, Article 5.
Available at: https://uzjournals.edu.uz/iqtisodiyot/vol2020/iss3/5