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The article deals with the functions of the basic subjects of special regional economic zones of agro-industrial type. So the main task of the state is to carry out the protectionist policy addressing the resident companies that involves: income tax relief if the company uses the general taxation scheme; unified agricultural tax relief if the company uses a special taxation scheme. Also minimization of contributions to social funds and possibility of accelerated capital allowances used in the production process are provided. The basic residents of special economic zones of regional level of agro-industrial type are peasant (individual) farms, organizations producing or processing agricultural goods, trading companies and scientific institutions. Their functioning within one special zone will allow providing the organizations with raw material and producing goods with the high level of profitability. This will positively influence the competitiveness of the domestic production and agricultural enterprises will become more attractive for investors. Besides, scientific institutions are of high importance for the functioning of the residents of special economic zones; on the one hand, they will produce innovative ideas and, on the other hand, they will have the possibility to test all the proposed innovations very quickly. The Irkutsk region can be used for locating special economic zone of regional level of agro-industrial type, as it is considered as a zone of risk farming; therefore, the agriculture production is accompanied by additional risks and needs to be supported. |
