Territory of sustainable development as a tool for investment in the region

Abstract

The article analyzes the causes of priority development territories (TOR), discussed the benefits provided by the state to residents of the top, highlighted the steps of forming the top. The territory of the advanced social and economic development is understood to be part of the territory of the subject of the Russian Federation, including a closed administrative and territorial formation, in which, in accordance with the decision of the Government of the Russian Federation, a special legal regime for the implementation of entrepreneurial and other activities is established to create favorable conditions for attracting investments, socio-economic development and the creation of comfortable conditions for the provision of livelihoods nosti population. The objectives of the creation of priority development areas are: the development of high-tech sectors of the economy, improving the competitiveness of the economy, creating new jobs and improving the quality of human resources, the alignment of the territorial imbalances, the production of new import-substituting and export-oriented products, and more. The need to attract investment to the territory, not only the problem of the Russian Federation regions and the country as a whole, has become another impetus for the creation of areas of advancing socio-economic development. For residents of the TOP, the following rights are provided: the right to release VAT from the duties of a taxpayer for 10 years from the date of obtaining the status of a TOP resident; establishment of a zero VAT rate in respect of goods (works, services) imported to the TOP for use by TOP residents; use of accelerated depreciation on the objects of depreciable property belonging to them; a lowered rate of corporate income tax. Thanks to the above measures, the cost reduction of business will be from 40%, which will be a huge incentive for business opening in the territories of Eastern Siberia and the Far East.