In particular, the establishment of preschool educational institutions on the vacant land plots of preschool and general secondary education institutions is permitted on the basis of public-private partnership agreements.
Entrepreneurs will be allocated preferential credit funds for up to 7 years, and land plots will be provided free of charge on the condition that they do not change their designated use.
The private sector will be supported by allocating preferential loans. Specifically, the provision of land at a "zero" value is envisaged.
A 1% social and income tax rate is set for 38 "red" zones, and a 5% social and income tax rate is set for 41 "yellow" zones.
After obtaining a license, non-state preschool educational institutions will be subject to a social tax rate of 5% for business entities in districts (cities) with a coverage rate between 70-80%, and 1% for those in districts (cities) with a coverage rate below 70% for a period of three years.
These reforms will lead to a tangible increase in preschool education coverage, intensify the activity of the private sector, and enhance the qualifications of teachers.
