THE ROLE OF LEASING IN THE SYSTEM OF ADMINISTRATIVE DIVISION OF RURAL AREAS

Abstract

The article highlights the problem of the development and territorial organization of rural areas and the optimization of their population, which has become relevant after the reform of land ownership, the introduction of private ownership of land and free enterprise in rural economic space. The issues of complex development of rural territories are considered, features and character of new forms of business activities, in particular leasing, in this process are determined. The role and significance of leasing activities in ensuring the efficiency of agro-industrial production, development of rural areas, creation of normal living conditions for the rural population are revealed. It is noted that leasing has become possible because the current tax system allows to manipulate the tax conditions of doing business. During leasing, the contractual relationship of purchase and sale on credit is replaced by a lease agreement and thus the tax essence of the transaction is realized.Today, leasing of agricultural machinery as a basis for the operation of highly efficient farms is a simple and effective financial scheme that combines the owner of financial capital with the manufacturer, where rural machinery is provided on credit with relatively soft payment terms. Economic advantages of leasing are the following: the availability of the purchase of any equipment of domestic and foreign production of a certain value without down payment; high flexibility, which allows to quickly respond to changes in market infrastructure when purchasing equipment; a wide range of services after the purchase of equipment; financial lease payments that help to stabilize financial plans, etc. It is necessary to form a mechanism to support agro-leasing, where the main functions should be entrusted to state and local authorities and include: determining the real support of farmers and investment in production; implementation of a stable mechanism of resource support for leasing of agricultural equipment; providing legal conditions to support agro-leasing regional markets. All this, along with the creation of the Leasing Fund, will help to increase the efficiency of agro-industrial production of rural areas, economic prosperity and ultimately – improve the quality of life of rural residents, increase their welfare.It is noted that the formation of leasing relations in agro-industrial production will allow to solve the problems of further intensification of the investment process, renewal of production capital, production of competitive products, replenishment of the budget and further stabilization of the economy.