The leasing mechanism for updating the material and technical base of construction organizations based on state regulation

This article examines leasing relations in the Russian construction industry. Leasing is a less costly form of effective equipment of construction companies. The article studies legislative and regulatory acts reflecting the government's desire to develop leasing relations in Russia. A comparative analysis of leasing and credit relations is based on the following indicators: loan term, payment schedule, bond, depreciation, accelerated depreciation rate, property tax, VAT, insurance. The article proposes a mechanism for updating the material and technical base of construction organizations, taking into account state regulation of the process of restoring and leasing equipment. It is recommended to create a repair and maintenance base for construction equipment. An example of purchasing a bulldozer used in most construction organizations is provided. The use of this mechanism is widely used in foreign countries. In the Russian Federation, centralized restoration of equipment and its resale to construction companies is not used. Therefore, the mechanism proposed will make it possible to eliminate the lack of production capacity and increase the level of equipment of construction companies.