What applies to agricultural products? Tax base and taxpayers of the Unified Tax Code. Who can be a taxpayer of the Unified Tax Code

"...3. For the purposes of this chapter, agricultural products include crop production of agriculture and forestry and (including those obtained as a result of growing and growing fish and other aquatic biological resources), specific types of which are determined by the Government of the Russian Federation in accordance with All-Russian classifier products. At the same time, agricultural products include catches of aquatic biological resources, fish and other products from aquatic biological resources, which are specified in paragraphs 4 and 5 of Article 333.3 of this Code, as well as catches of aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fishing and conservation of aquatic biological resources, fish and other products produced on vessels of the fishing fleet from aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field fisheries and conservation of aquatic biological resources..."

Source:

"Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012)

"...Agricultural products are products obtained from (collected from) biological assets of an enterprise..."

Source:

International financial statements(IAS) 41 “Agriculture” (as amended on July 18, 2012) (put into effect on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 N 160n)


Official terminology. Akademik.ru. 2012.

See what “Agricultural products” are in other dictionaries:

    agricultural products- — EN agricultural product The output of the cultivation of the soil. (Source: RRDA) Security topics environment EN... ...

    agricultural products- 3.11 agricultural products: Plant and livestock products obtained as a result of growing crops and breeding farm animals. Source: SP 105.13330.2012: Buildings and premises for... ... Dictionary-reference book of terms of normative and technical documentation

    agricultural products- žemės ūkio produkcija statusas Aprobuotas sritis žemės ūkio ekonomika ir vadyba apibrėžtis Žemės ūkio produktai, taip pat perdirbamosios pramonės ir kitų įmonių bei individualią žemės ūkio veiklą vykdančių ūkio subjektų perdirbti žemės ūkio… … Lithuanian dictionary (lietuvių žodynas)

    processed agricultural products- — EN processed agricultural produce Topics environmental protection EN processed agricultural produce DE… … Technical Translator's Guide

    products- noun, f., used. compare often Morphology: (no) what? products, what? products, (see) what? products, what? products, about what? about products; pl. What? products, (no) what? products, what? products, (see) what? products, what? products, about... ... Dmitriev's Explanatory Dictionary

    PRODUCTS- PRODUCTS, and, women. The totality of production products. Output. Agricultural village High quality products. Ozhegov's explanatory dictionary. S.I. Ozhegov, N.Yu. Shvedova. 1949 1992 … Ozhegov's Explanatory Dictionary

    FARM POULTRY- farm poultry, chickens, ducks, turkeys, geese and other types of poultry bred for eggs and meat. Domestic chickens come from a wild bank rooster. According to the nature of the main productivity, chicken breeds are divided into egg, meat... ... Veterinary encyclopedic dictionary

    products- And; and. [lat. productio] The totality of products produced by some l. enterprise, which l. a branch of industry or the entire economy of a country in a certain period of time. Gross village Annual village Agricultural village Industrial village / About... ... encyclopedic Dictionary

    products- And; and. (lat. productio) a) The totality of products produced by what l. enterprise, which l. a branch of industry or the entire economy of a country in a certain period of time. Gross production/share. Annual production/action. Agricultural... ... Dictionary of many expressions

    Common Agricultural Policy of the European Union- (CAP) Contents 1 Common Agricultural Policy (CAP) 2 Overview of CAP 3 Objectives ... Wikipedia

Books

  • Farm fish farming for medium and small businesses. Textbook, Ponomarev Sergey Vladimirovich, Lagutkina Lina Yurievna. Recommended by the Educational and Methodological Association for Education in the Field of Fisheries, authorized by the Ministry of Education and Science of Russia at the Federal State Budgetary Educational Institution of Higher Professional Education "Kaliningrad...

To calculate the tax by agricultural producers, the tax base of the Unified Agricultural Tax is used (Article 346.4, paragraph 1 of Article 346.6 of the Tax Code).

Who can be a taxpayer of the Unified Agricultural Tax

The Unified Agricultural Tax is paid by taxpayers (clause 1 of Article 346.2 of the Tax Code) who:

  • are organizations or individual entrepreneurs;
  • are agricultural producers or are equivalent to agricultural producers;
  • switched to Unified Agricultural Tax.

What applies to agricultural products

Agricultural products include the types of products specified in the Decree of the Government of the Russian Federation dated July 25, 2006 No. 458 (clause 3 of Article 346.2 of the Tax Code):

  • rural crop production;
  • forestry plant growing;
  • livestock production (including products of growing/growing fish and other aquatic biological resources).

Main types of agricultural products

Cereals and leguminous crops
Industrial crops
Tubers, vegetables, melons and greenhouse products
Forage crops of field cultivation
Other feed products
Products of gardens, vineyards, perennial plantings and floriculture
Seeds of trees and shrubs, seeds in fruits
Seedlings of trees and shrubs
Tree and shrub seedlings
Livestock products
Pig products
Sheep and goat products
Poultry products
Products of horses, donkeys and mules (including hinnies)
Reindeer and camel breeding products
Products of rabbit breeding, fur farming, hunting
Products of fish farming, beekeeping, sericulture, artificial insemination
Other livestock products
Products Agriculture
Commercial fish food products

What products are equivalent to agricultural products

The following are equated to agricultural products (clause 3 of Article 346.2 of the Tax Code):

  • catches of aquatic biological resources, incl. fish and marine mammals specified in clauses 4 and 5 of Art. 333.3 NK, mined both within and outside the exclusive economic zone of the Russian Federation (within the framework of international treaties);
  • fish and other products from catches of aquatic biological resources, incl. produced on fishing vessels outside the exclusive economic zone of the Russian Federation (within the framework of international treaties).

Criteria for classification as agricultural producers (payers of Unified Agricultural Tax)

To apply the Unified Agricultural Tax taxation, agricultural producers are recognized as entities that simultaneously meet the following criteria (clause 2 of Article 346.2 of the Tax Code):

1 The organization/entrepreneur produces agricultural products, processes (counted as primary processing of agricultural raw materials own production, and subsequent industrial processing) and implements it;
or
The organization is a consumer agricultural cooperative according to Federal Law No. 193 “On Agricultural Cooperation”, engaged in processing, marketing, supply, horticulture, truck farming, and livestock farming.
2 The share of income from the sale of agricultural products in total income cannot be less than 70%. The calculation of income from the sale of agricultural products includes:
— income from the sale of primary processed agricultural products made from agricultural raw materials of own production;
— income from work performed and services for members of agricultural cooperatives.

Which organizations are considered agricultural producers?

The taxation system for agricultural producers can also be applied by entities that meet all the following criteria (Clause 2.1, Article 346.2 of the Tax Code):

1 Fishery organizations, if they form a city/settlement, with a workforce of at least ½ of the population of the locality (including family members living together with them)
or
agricultural production cooperatives, incl. fishing cooperatives (collective farms)
or
- fishing organizations and entrepreneurs with an average number of employees - 300 people. in a year
2 The share of income from the sale of catches of aquatic biological resources, independently produced fish and other products from them, in total income for the tax period is at least 70 percent
3 Fishing must be carried out on own vessels or used under charter agreements
    Appendix N 1. List of types of products classified as agricultural products Appendix N 2. List of products classified as primary processed products made from agricultural raw materials of own production

Decree of the Government of the Russian Federation of July 25, 2006 N 458
"On the classification of types of products as agricultural products and primary processed products made from agricultural raw materials of own production"

With changes and additions from:

February 18, 2008, April 14, November 30, 2010, December 30, 2016, March 31, 2017, May 23, 2019

list of products classified as primary processed products made from agricultural raw materials of own production, in accordance with Appendix No. 2.

3. Recognize as invalid the Decree of the Government of the Russian Federation of September 2, 2004 N 449 “On classifying products as primary processed products made from agricultural raw materials of own production and (or) farmed fish” (Collected Legislation of the Russian Federation, 2004, N 36, Article 3673).

In order to apply the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1. The Tax Code of the Russian Federation has approved a list of types of products classified as agricultural products and a list of products classified as primary processed products made from agricultural raw materials of own production.

Primary processed products made from agricultural raw materials of own production include agricultural products (plant products of agriculture and forestry and livestock products (including those obtained as a result of growing and growing fish and other aquatic biological resources), which have undergone technological processing operations to preserve them quality and ensuring long-term storage, used as raw materials in subsequent (industrial) processing of products or sold without further industrial processing to consumers.

Decree of the Government of the Russian Federation of September 2, 2004 N 449 “On classifying products as primary processed products made from agricultural raw materials of own production and (or) farmed fish” is declared invalid.

Decree of the Government of the Russian Federation of July 25, 2006 N 458 "On the classification of types of products as agricultural products and primary processed products made from agricultural raw materials of own production"


This resolution comes into force on January 1, 2007.


The agricultural industry in the Russian Federation since the 2000s has been one of the most successfully and actively developing sectors of the domestic economy. Contrary to fairly widespread myths in society, agriculture in Russia is not only extremely profitable and profitable, but is also capable of almost fully ensuring the country’s food security. In addition, it allows you to export significant volumes of agricultural products abroad. Which types of production in agriculture known today? What are they and how are they different? These and other equally interesting questions can be answered by reading the materials in this article.

General provisions

To begin with, it should be noted that the share of all types of agriculture in total, the GDP of the Russian Federation in 2009 was 4.7%. The volume of gross value added in the agricultural sector, forestry, and hunting as of this date amounted to 1.53 trillion rubles. It is important to add that the share of people employed in the area in question accounted for ten percent.

According to the results of 2015, all together determined the leading position in accordance with the growth of production, because it increased by 3.5%, which is certainly a positive trend. It is interesting to note that a similar situation became relevant in 2016.

You need to know that the volume of imports of commercial food products into the Russian Federation during the period of the food embargo in 2014-2016. received a three-fold reduction (from 60 to 20 billion dollars). It should be added that within ten years the country has increased the export share of agricultural products six times (namely, from three billion dollars in 2005 to twenty billion dollars in 2015).

At the end of the reporting year, the harvest of legumes and grain crops amounted to 119.1 million tons. This figure is 13.7% higher than in 2015 (104.8 million tons). In 2016 Russian Federation took the first position in terms of wheat exports (from 07/01/2015 to 06/30/2016, exports amounted to 24.025 million tons). In addition, in comparison with Soviet times, the quality of all products has significantly increased, and its losses during storage, transportation and direct sales have also significantly decreased. Thus, today the agricultural industry in Russia continues to develop dynamically.

Economic inefficiency? It is a myth!

It is important to know that an absolute myth is the statement that, due to fairly cold climatic conditions in the Russian Federation, it is simply impossible to form an effective agriculture. By the way, it would be advisable to take the absolute failure of the corresponding production in the 1990s as a basis for spreading such myths about the deliberate inefficiency of various types of production. However, in the early 2000s, the agricultural sector was organized in the issuance of agricultural loans, and absolute order was established in accordance with all aspects of activity. At the moment, Russian agriculture is one of the rapidly growing sectors of the economy.

Crop production

Among the main types of agricultural activities Plant growing occupies a special place. It is important to note that Russia is a huge country located in different climatic zones. In its southern regions, the climate for the development of the agricultural industry is considered very favorable. Tea is grown in Sochi, grapes are grown in the North Caucasus, Crimea and even Altai, where wine is also made. In the south it's like this type of agriculture, as crop production, is considered extremely profitable business. For example, the profitability of grain product production in Kuban is one hundred percent. Although a significant part of the territory of the southern part of the Russian Federation has a continental climate with hot summers and cold winters. Naturally, these circumstances somewhat interfere with high yields.

You need to know that in the south of Siberia and in the European part of Russia there is a concentration of main part the most fertile type of soil - chernozem, where such type of agriculture, as a crop production, it is more than favorable. However, even where the soil is less fertile, it can be developed at least for growing crops for feed purposes or grazing animals.

It is important to note that in terms of the area of ​​land occupied by agriculture, Russia is practically in first position in the world, and with a fairly low population density, the qualitative characteristics of the soil are somehow compensated by quantitative ones. By the way, the bulk of the land that has not been used in the agricultural sector is covered with forests. Timber processing, timber export, as well as the pulp and paper industry occupy a prominent position in the economy of the Russian Federation.

Livestock

In addition to crop production, livestock farming is one of the elements of the Russian agricultural industry. In the northern part of the country, various types of agricultural enterprises. This fact can be confirmed by the experience of Canada, Sweden and Finland, whose agricultural industry operates, as a rule, under the same conditions as in the central, northern part of Russia.

It is important to note that the key to exceptional success is agricultural specialization of regional importance. If in the southern part of the country it is profitable to promote grain farming (corn and wheat), then in the northern part livestock farming is better developed. In addition, in the second case, planting heat-loving varieties is appropriate cultivated plants, including barley, rye, flax, oats and potatoes.

Modern technologies such types of agricultural sectors, such as poultry farming and livestock farming, can significantly smooth out the impact on production processes climatic factor - if only there was food for poultry and animals. It must be added that in the conditions of modern crop production, the yield is very seriously dependent on the availability of fertilizers of artificial origin. However, the Russian Federation is one of the most large manufacturers the specified product.

Exclusive agricultural products

The climatic conditions of the Russian Federation contribute to the promotion of a number of types of agricultural organizations of an exclusive nature. Among them, it is important to highlight the collection of natural berries, mushrooms and herbs, as well as beekeeping. By the way, Russia ranks first in the world in terms of raspberry and currant production. In addition, it is one of the largest honey producers. Today, the Russian Federation is known throughout the world for its widespread caviar production (this also includes exports). The country's seas, lakes and rivers (in particular the Far Eastern ones) contain significant fish stocks. It is necessary to add that in Russia there is also a unique fish, for example, the Baikal omul.

In the northern part of the Russian Federation, such view economic activity Agriculture, like reindeer herding. It's no secret that deer meat is a delicacy. Recently, certain efforts have been made by society to establish regular deliveries directly from Western Siberian reindeer herding farms. It is interesting to note that other Russian delicacies include the following items:

  • Seafood: Murmansk scallop, Baltic sea ​​urchins, Black Sea oyster, Magadan whelk, and also the rhopilema jellyfish.
  • Fish: anchovy (Black Sea anchovy), St. Petersburg fried fish, Arkhangelsk toothfish.
  • Products of plant origin: honeysuckle berries, fir cones, outer leaves of cabbage, birch bast, and fern.
  • Mushrooms, for example, black Russian truffle.
  • Meat: Tuvan yak meat, Yakut horse meat, Dagestan tur meat.
  • Dairy products: elk milk, yak milk, deer milk.

Grain farming

In this chapter it would be appropriate to consider such type of agriculture in Russia, like grain farming. It is important to know that the country contains ten percent of all arable land in the world. In addition, more than 4/5 of the immediate arable territory is in the North Caucasus, Western Siberia, the Urals and the Central Volga region. The Russian Federation ranks first in the world in the production of oats, rye, buckwheat, barley, sunflower and sugar beets. As of 2013, it was in fourth position in the world (after the United States, India and China) in terms of wheat harvest. It is necessary to add that in 2016 in the Russian Federation, by the beginning of the first month of autumn, the amount of wheat exceeding 66.8 tons was harvested (the total harvest can be estimated at 71 million tons).

type of work in agriculture? In 2014, the country's agricultural workers harvested a record grain harvest since 1990 - more than 110 million tons (before immediate processing). It is necessary to add that in 2015 in the Russian Federation, the gross harvest of leguminous and grain crops (in accordance with preliminary data) amounted to 104.3 million tons of grain after processing, subject to yield, which is defined as 23.6 centners per hectare. It is important to note that the largest amount of wheat was harvested, namely 61.8 million tons.

According to the results of 2016, the harvest of legumes and grain crops amounted to 119.1 million tons. You should know that the presented figure is 13.7% higher than in 2015 (104.8 million tons). By the way, for the first time in the history of development in the Russian Federation such type of agricultural sector, as grain growing, 73.3 million tons of wheat were harvested. Definitely this result is positive and gives some hope for the future.

Potato growing

Among the main types of agricultural products products produced in Russia include potatoes. It is important to know that its collection in 2015 amounted to 33.6 million tons. This figure is 15.9% higher than the average for the last five years. By the way, in 2014, representatives of the agricultural industry collected 31.5 million tons of the crop in question. In 2012, this figure was at 29.5 million tons.

From the statistics presented above, we can conclude that recently potato production has been growing quite productively. However, compared to the 2000s, crop yields remain not very high. For example, in 2006, agricultural workers collected 38.5 tons of potatoes. However, even with current yield indicators, Russia has taken third position in the world in potato harvesting (after India and China). By the way, another potato country (Belarus) harvested 6.9 million tons of the crop in 2012.

It is important to note that over the past ten years, overall potato consumption in the Russian Federation has decreased significantly. Why? The fact is that higher incomes of the population encourage people to purchase products that are expensive compared to potatoes.

Beet farming

In number main types of agriculture The Russian Federation also includes beet growing. It is important to note that in 2011 the country harvested about 46.2 million tons of beets. The Russian Federation managed to take first place in the world in accordance with this indicator. In 2015, agricultural workers harvested approximately 37.6 million tons of sugar beets. This amount is enough to produce more than five million tons of sugar.

What else can be said about the presented as agricultural resources? As of 2013, beet growing in the Russian Federation made it possible to cover 75-80 percent of the entire country's demand for sugar (the rest of the share falls mostly on alternative sweeteners, including both natural and chemical, both Russian and imported).

It is important to note that according to the results of 2016, Russia took the first position in the world in the production of such crops as sugar beets. It has surpassed Germany, France and the USA in this indicator. In addition, in 2016, the Russian Federation produced one million tons of sugar more than needed for export purposes.

Vegetable growing

TO main types of agriculture It would be appropriate to include vegetable growing in the Russian Federation. It is important to note that the production of greenhouse vegetables in the country in 2016 increased by eight percent (to 691 thousand tons). Over the annual period, about 160 hectares of winter greenhouses were put into operation. According to the results of last year, the current level of self-sufficiency in terms of vegetables was equal to 90%.

You need to know that in 2015, the gross harvest of greenhouse vegetables in the country amounted to 470.9 thousand tons. For 2016, this figure amounted to 568.8 thousand tons (which is 29% higher than last year). The total harvest in terms of vegetable crops for 2015 was 16.1 million tons. And in 2014, the Russian Federation produced about 15.45 million tons of vegetables. It is important to know that the presented indicators are the most significant in the entire history of the country.

It is interesting to note that successes in the matter under consideration became possible thanks to the construction of a large number of large-scale greenhouse complexes, which began to be practiced only recently. They are being built both in the north and south of the country. By the way, often the presented facilities make it possible to obtain the product all year round.

Additional types of agriculture

What other types of agriculture known in Russia? To begin with, we can mention melon growing. By the way, the corresponding gross harvest in 2014, according to available estimates, exceeded 1.5 million tons. It is necessary to add that up to seventy percent of the total harvest comes from watermelons.

As for fruit growing, the most popular fruits grown in the Russian Federation are pears, apples, apricots (exclusively in the southern regions) and plums. In addition, Russia is considered a berry power, which determines the effective development of berry growing. However, this is not at all surprising, because it was said above that on the territory of the country there is a large number of there are much more forests, which means there are much more opportunities for picking berries and mushrooms. The country takes first position in the production of raspberries and currants, and sixth in the production of strawberries. In addition, Russia is among the top three world leaders in terms of production of gooseberries and strawberries.

In addition to the agricultural sectors presented above, it is necessary to pay attention to winemaking and viticulture, which relates mainly to North Caucasus and Crimea, as well as to the Volgograd, Astrakhan and Saratov regions. It is important to note that products such as “Soviet champagne” and m Assandrovsky wines.

Tea growing is developing at a fairly rapid pace in Russia. It should be noted that tea growing in the country is concentrated mainly in the Krasnodar region. By the way, Russia is one of the most tea-drinking countries in the world. According to the consumption of the presented product, it ranks fourth after Turkey, China and India. In addition, the Russian Federation is the largest importer of tea products in the world: more than 160 thousand tons of tea are imported annually.

One cannot help but recall cotton growing, because it is closely connected with other rapidly developing branches of agriculture at the state level. In 2016, employees of the agricultural industry collected and sent for industrial processing the first harvest of ultra-early cotton in the history of Russia. The experiment was carried out in the Volgograd region.

It is important to note that the presented variety of cotton is adapted to the climate conditions of the Lower Volga. Thus, if the program is successfully implemented, the Volgograd region will be included in the number of the northernmost cotton growing points in the world. One way or another, this factor will allow us to rapidly promote import substitution in the textile industry.

In conclusion, it would be appropriate to introduce an industry next to crop production in accordance with its scale - this is livestock farming. There is a lot that can be said on this topic. It is important to note that the main case is divided into several subgroups, among which the following points should be mentioned:

  • Beef cattle breeding (which is more developed than other elements of the livestock farming system presented).
  • Pig farming.
  • Poultry farming.
  • Dairy farming.
  • Animal husbandry for meat and wool purposes.
  • Reindeer husbandry (which occupies the smallest share in the system under consideration).

It should be noted that all the presented sectors occupy approximately equal shares in the livestock farming system and play an important role in the development Russian economy generally.

Agriculture of Russia- a set of interrelated industries specializing mainly in the production of raw materials for the food and processing industries. Some agricultural sectors produce products that are ready for consumption, the further processing of which is not required in all cases. For example, these are products from the vegetable growing, horticulture, and dairy farming industries.

Agricultural products are also in demand from a number of other industries that are not directly or indirectly related to food production. For example, agricultural products are actively used in the pharmaceutical, textile, and footwear industries. Some types of agricultural raw materials serve as the basis for the production of biofuels.

Russian agriculture is part of a larger intersectoral association - the agro-industrial complex (AIC), and is its key link. In addition to agriculture, agricultural sectors include:

  • food and processing industries;
  • industries providing agriculture with means of production and material resources(for example, the agricultural engineering industry, the fertilizer and agricultural chemical industries);
  • infrastructure sectors - a number of industries serving the above-mentioned sectors of the agro-industrial complex (logistics services, financial services, training qualified personnel etc.).

A set of measures for state regulation of branches of the agro-industrial complex can also be considered as a separate link in the agro-industrial complex. IN last years It was the state regulation of the agro-industrial complex that led to a steady increase in production volumes of most types of agricultural products, products of the food and processing industries of Russia.

Branches of agriculture in Russia

Agriculture in Russia, being part of a larger intersectoral association (AIC), in turn is also divided into a number of industries:

Crop industries: industries for growing grain (wheat, barley, corn, rye, oats, rice, rye, triticale, millet, sorghum), leguminous crops (peas, lentils, chickpeas, beans), oilseeds (sunflower, soybeans, rapeseed, camelina and etc.), potatoes and vegetables (onions, carrots, cabbage, beets, peppers, tomatoes, cucumbers, zucchini, eggplants, radishes, turnips, other vegetables), fruits, forage grasses, industrial crops (such as cotton, hemp) and medicinal plants.

Livestock industries: branches of pig farming, egg and meat poultry farming, dairy and beef cattle breeding (breeding dairy and meat cattle), goat and sheep breeding, rabbit breeding, horse breeding, reindeer husbandry, beekeeping.

Structure of agricultural production by industry

The shares of the crop and livestock industries in the total value of products produced in Russian agriculture are at approximately the same levels. According to the preliminary results of 2015, the share of crop production was at the level of 52.3% (2,637 billion rubles), the share of livestock farming was 47.7% (2,400 billion rubles).

Agriculture in Russia - regional analysis

Leading regions in agricultural production in Russia (TOP 10 based on the results of 2015): Krasnodar Territory, Rostov Region, Belgorod Region, Republic of Tatarstan, Voronezh Region, Stavropol Territory, Republic of Bashkortostan, Altai region, Volgograd region and Tambov region. In 2015, these regions accounted for 38.0% of all agricultural products produced in in value terms.

Agricultural production volume

Agriculture is one of the few sectors of the real sector of the economy that shows sustainable growth even in times of crisis.

It is worth noting that it is the crisis phenomena accompanied by the devaluation of the ruble, although they have some negative impact on the industry (increase in the cost of imported machinery and equipment, seeds for sowing, breeding livestock), in general they contribute to increasing agricultural production volumes.

Firstly, the weakening of the national currency leads to higher prices for imported products on the domestic market, resulting in import substitution in the market of agricultural raw materials and food.

Secondly, devaluation promotes competitiveness Russian goods on world markets. Increasing volumes of external shipments stimulates the investment attractiveness of domestic production.

Example 1. The economic crisis of 1998, which was accompanied by a default, led to a significant increase in the price of imported products on the domestic market, which increased the investment attractiveness of a number of agricultural sectors. Thus, since 1998 there has been a steady increase in poultry meat production. By 1997, the volume of poultry meat production in the Russian Federation fell to a minimum of 0.6 million tons in slaughter weight (in 1991 it was about 1.8 million tons). The volume of imports exceeded 1.4 million tons. Already in 2004, amid growing investment in poultry farming, production volumes recovered to 1 million tons, imports decreased to 1.1 million tons. Government regulation meat imports (quotas), start of the PNP “Development of the Agro-Industrial Complex”, implementation government programs for the development of agriculture, as well as the economic crises of 2008 (in 2009 compared to 2008, imports of poultry meat into the Russian Federation fell by 238 thousand tons), 2014-2015, contributed to further growth in production. In 2015, production reached 4.5 million tons, imports fell to less than 0.3 million tons, poultry meat exports from Russia exceeded 60 thousand tons.

Example 2. The weakening of the ruble in 2015 led to a fall in the supply of vegetables to the Russian Federation. The total import of main types of vegetables (tomatoes, onions, cabbage, carrots, cucumbers, sweet peppers, garlic, radishes, zucchini, eggplants, beets) at the end of 2015 decreased compared to 2014 by 30.8% or by 636 .7 thousand tons and amounted to 1432.0 thousand tons (volumes are presented excluding data on trade with Belarus and Kazakhstan). At the same time, the volume of production of vegetables in open and protected ground in 2015 in the industrial sector of vegetable growing (agricultural organizations and farms, excluding households) amounted to 5,275.6 thousand tons, which is 13.3% or 620.5 thousand tons more than in 2014.

Example 3. The devaluation of the ruble in 2015 increased export supplies of Russian grain to foreign markets. Thus, corn exports increased by 5.7% to 3,677.1 thousand tons, barley exports increased by 31.2% to 5,258.4 thousand tons. There was no increase in wheat exports due to increased export duties.

Agricultural production in Russia in actual prices. The volume of agricultural production in all categories of farms in Russia, according to preliminary data from Rosstat (data analysis as of February 21, 2016), in 2015 in actual prices amounted to 5,037 billion rubles, which is 16.6% more than in 2014 year. Over 5 years, compared to 2010, the figures increased by 94.7%, over 10 years - more than 3.6 times.

The increase in production is carried out mainly due to the industrial segment - agricultural organizations and peasant farms. The increase in volumes from households is not so significant.

Agricultural production in the industrial segment in 2015 amounted to RUB 3,103 billion. Over the year, the indicators increased by 20.8%, over 5 years - by 132.0%, over 10 years - 4.4 times.

In 2015, household farms produced agricultural products worth 1,934 billion rubles. Over the year, the indicators increased by 10.5% (below the inflation rate), over 5 years - by 54.7%, over 10 years - 2.8 times.

Agricultural production in Russia in 2015 prices. Agriculture in Russia in 2015, compared to 2014, in 2015 prices shows an increase in indicators in value terms by 3.3%, while in the industrial sector the increase in the value of manufactured products amounted to 7.0%, in households there is a slight decrease - by 2.1%. Over 5 years, the total cost of agricultural products in 2015 prices increased by 28.6%, over 10 years - by 47.4%. At the same time, in agricultural organizations and peasant farms, the increase was 53.3% over 5 years, and 79.2% over 10 years.

There is no steady increase in indicators in households. The cost of products produced here reached its highest levels in 2011. Since then, the figures in 2015 prices have decreased by 5.0%.

Share of agriculture in Russia's GDP

Gross domestic product(GDP) in 2015, according to preliminary data from Rosstat, amounted to 80,412.5 billion rubles. The share of the value of agricultural products produced (in all categories of farms) in the total GDP in 2015, according to AB-Center calculations, was at the level of 6.3%. Compared to 2014, it increased by 0.8 percentage points.

Prospects for the development of agriculture in Russia

Agriculture- an industry of strategic importance, the development of which is aimed not only at obtaining commercial profits, but also at ensuring Food and National Security.

By 2015, prescribed in the Doctrine food security In the Russian Federation, indicators of food independence are ensured for almost all types of agricultural goods. However, another equally important indicator - the economic accessibility of food for the population has not yet been fully achieved.

Main article - Food security

In most developed countries, the share of food expenses in the family budget is at the level of 10-20%. As of 2014, in the USA, according to the USDA, it was 6.5%, in the UK - 8.7%, in Switzerland - 8.9%, in Canada - 9.3%, in Australia - 9.9% , in Austria - 10.0%, in Germany - 10.6%, in Norway - 12.3%, in Japan - 13.5%, in France - 13.6%, in Italy - 14.2%, in Spain - 14.5%, Brazil - 15.6%, Uruguay - 18.3%, South Africa - 19.1%, Venezuela - 19.8%, Turkey - 21.6%, China - 25.5%, in India - 29.0%. In Russia, the share of household spending on food in the total family budget was 29.4%.

In general, Russian agriculture has emerged from a systemic crisis and has gone from complete decline in the mid-1990s. before reaching the first positions in the world by 2015 according to a number of indicators. Currently, agriculture is one of the most investment-attractive sectors of the real sector of the Russian economy.

In the previous decade (2005-2015), there was a number of import substitutions food products(primarily meat), as well as strengthening the export potential in the market of grain, oilseeds, and processed oilseed products.

Import substitution in agriculture

Import substitution for most types of agricultural goods has generally been achieved. In 2015, the minimum threshold for food independence in meat was exceeded for the first time. According to the Doctrine of Food Security of the Russian Federation, the self-sufficiency of the Russian Federation in meat should be at least 85%. In 2014, Russia's self-sufficiency in meat of all types, according to calculations by the Expert Analytical Center for Agribusiness "AB-Center", amounted to 84.8%, in 2015 it reached 89.7%. 10 years ago the figures were 60.7%.

However, in 2014-2015. There is a decrease in consumption volumes (from 76.0 kg in 2013 to 72.2 kg in 2015), which is due both to a slight reduction in real disposable income of the population and to the fact that the volume of production growth is slightly lower than the volume of import decline.

Against the backdrop of a decline in meat consumption in general, poultry consumption is growing. In 2015, per capita consumption reached 31.1 kg against 31.3 kg in 2014, 24.6 kg in 2010, 18.9 kg in 2005. The increase in consumption was accompanied by a weakening of producer prices for this type meat. There was an increase in actual prices, but the price increase was significantly lower than the inflation rate.

There is a fairly high dependence on imports on the vegetable market, especially in the off-season. In 2014-2016 There is high investment activity in the vegetable growing industry. A number of projects have been announced for the construction of vegetable storage facilities and winter greenhouses. It is expected that by 2018, the country as a whole will be provided with the main types of vegetables of its own production.

The process of import substitution is most difficult in the market of seeds for sowing (seed potatoes with a high degree of reproduction, elite seeds of vegetables, corn, sunflowers), and purebred pedigree livestock.

Export of agricultural products

The key driver for the development of Russian agriculture in the long term is transition from import substitution to export-oriented production. Saturation of the domestic market helps to weaken prices and increases the competitiveness of goods on world markets. The transition to export-oriented production of goods is currently observed in the previously most problematic products from the point of view of dependence on imports. In 2015, the volume of exports of meat and offal from Russia reached 83.7 thousand tons, which is 6.3% more than in 2014. Over 5 years, volumes have increased 4.5 times. This is mainly poultry meat and pork by-products - the most competitive types of Russian-produced meat on the world market in terms of price.

As for grain, the problem of food dependence does not arise here. Russia, on the contrary, is one of the key exporters. In 2015, grain exports of all types exceeded 30 million tons worth $5.5 billion. The largest volumes of exports are wheat, barley and corn. The increase in export volumes is facilitated by the growth of global demand, the development of logistics infrastructure, and an increase in fees in the Russian Federation.

The devaluation of the ruble in 2015 also contributed to an increase in export volumes, but in value terms in US dollars the figures decreased.

Russia is also one of the leading suppliers of vegetable oils and oilseed meal to the world market, which is facilitated by both the growth in the volume of oilseed harvests and the development of the primary processing industry.

Exports of sunflower oil from the Russian Federation in 2015, excluding supplies to the countries of the EAEU Customs Union, reached 1,237 thousand tons worth 1,007 million US dollars, exports of rapeseed oil amounted to 263 thousand tons worth 188.9 million US dollars, exports soybean oil exceeded 432 thousand tons with a total value of 301 million US dollars.

Exports of sunflower cake in 2015 amounted to 1,246 thousand tons worth 251 million US dollars, soybean meal - Export of soybean meal reached 421 thousand tons worth 199 million US dollars, rapeseed cake - 222 thousand tons worth 53 million US dollars.

Russian goods will be increasingly in demand in the context of growing global needs. World trade wheat over 10 years (from 2004 to 2014) increased from 98.1 million tons to 175.4 million tons, barley - from 23.1 to 33.6 million tons, corn - from 90.6 to 141.9 million tons, sunflower oil - from 3.7 to 10.5 million tons.

Russia is one of the few countries in the world where there are significant reserves of land for expanding agricultural production. In addition, there is a significant backlog of intensive development, since in many indicators (for example, milk yield per cow, crop yield per unit area), Russian agriculture still lags significantly behind countries with highly intensive farming (EU countries, Canada, USA) . In conditions sustainable growth global population and increasing demand for food in the world, the role of agriculture in the country's economy will increase.