The largest agricultural enterprises. Taxes for agricultural producers

The head of the Ministry of Agriculture Alexander Tkachev cares about development Agriculture in the country. Photo by RIA Novosti

For 10 years in Russia, the number of agricultural organizations and farms has almost halved. These are the preliminary data of the All-Russian Agricultural Census, which was organized by Rosstat. In the statistical summaries one can indeed see signs of a mass enlargement of farms. And this process is fraught with the monopolization of markets, the emergence of oligopolies. Another possible consequence of the change is rising rural unemployment, as some industry experts have previously warned about. Representatives of the agricultural sector admit that “giant agricultural companies are organically embedded in the fabric Russian economy».

The All-Russian Agricultural Census has shown that the Russian agricultural sector seems to be in the process of mergers and acquisitions, the result of which may be the monopolization of local markets. Thus, according to Rosstat, over the past 10 years the number of agricultural organizations in the country has decreased by 1.6 times: from 59.2 thousand in 2006 to 36.4 thousand in 2016. At the same time, the number of peasant (farmer) households decreased by 1.6 times: from 285 thousand in 2006 to 174.6 thousand in 2016.

To clarify: now Rosstat has published the first results of the census conducted on the main dates - from July 1 to August 15, 2016. From September 15 to November 15, Rosstat conducted an agricultural census in remote and hard-to-reach areas. So the statistical reports will be further refined and supplemented. Last time a similar All-Russian Agricultural Census was held in 2006.

As Dmitry Rylko, general director of the Institute for Agricultural Market Studies, explained to NG, the reason for the sharp decline in the number of agricultural organizations in the country is the consolidation and formation of what is conditionally called agricultural holdings. Simultaneously with this, the consolidation of farms is taking place.

According to the expert, we can talk about the gradual formation of a dualistic structure of the commodity agricultural sector in Russia: “On the one hand, large and giant horizontally and vertically integrated structures (agricultural holdings), on the other hand, relatively small farms resembling their Western “relatives”. Both sectors are gradually digesting what happened after the privatization of collective farms and state farms.”

It is expected that such processes lead to serious consequences: an increase in rural unemployment and monopoly pricing. As an example, we can recall the reform projects that were previously lobbied by the largest representatives of the Russian dairy industry. They proposed not to increase the number of farms, but to decrease. Among their proposals was a reduction in the number of large dairy cattle– by 2 million heads by 2025. Under these reforms, it was planned to receive financial support from the state.

However, as director of the Dairy Market Research Center Mikhail Mishchenko warned, such reforms are fraught with a reduction in the number of employed rural population by at least 500 thousand people and a concentration of production that will allow the largest producers to set any prices for their products (see).

Experts interviewed by NG note that the Ministry of Agriculture, under the leadership of Alexander Tkachev, prefers support for large and super-large agricultural enterprises. “As a rule, the largest investors who accumulated all the finances became the main recipients of support. At the core this format support lay the misleading assertion that such a large country as Russia can be fed only by large holdings, and only large holdings can be effective,” Mishchenko explained to NG.

“Processes of import substitution not only did not lead to the development of the market, an increase in the number of suppliers, but only accelerated the absorption of independent farms by large holdings,” Sergey Zvenigorodsky, an analyst at Solid Management, comments on the situation. “This is because the crisis has made access to capital more difficult.” We are talking about both bank loans and public funds.

“Banks are now willing to lend to agricultural holdings. After all, their reporting indicates that they receive high profits.

It is easy for these companies to obtain loans at low interest rates, while rates for small and medium-sized businesses still reach 30% per annum, the expert says. “It is also difficult for farmers to approach the state order: suppliers who offer the lowest prices win tenders, and farmers are not able to cope with the dumping of agricultural holdings.”

Small manufacturers do not have the opportunity to bring goods to store shelves, get affordable loans, provide employees with a decent level of wages, lists the CEO of Mani Fanny, Alexander Shustov. “For example, medium-sized and small-scale dairy production is forced to sell raw materials to large enterprises at a price slightly above cost, which makes such a business completely unprofitable. Accordingly, we can talk about the absence of a well-thought-out state policy,” Shustov believes. “This is a traditional problem of Russian production: corruption and monopoly large companies are ousting small producers,” adds Tamara Kasyanova, First Vice President of the Russian Club of Financial Directors.

The consequences of the concentration of agricultural production for the economy can be the most negative, Zvenigorodsky believes. He lists: the formation of oligopolies, the loss of control over inflation, the impoverishment of the rural population, the loss of a significant part of extremely valuable land suitable for agriculture. The expert explains: “Most often, the lands of bankrupt farmers are built up and taken out of agricultural circulation.”

“In itself, the consolidation of unemployment does not threaten,” Rylko notes. “The reduction in the number of employed occurs as a result of an increase in labor productivity. The problems of rural employment are radically different from region to region, he explains. - Agrarian desertification has long occurred to the north of Moscow. And in the south there are regions with surpluses work force, but there is an acute shortage of qualified disciplined personnel everywhere.

Nevertheless, Rylko confirms that "in some regions, the concentration of control over land in the hands of a narrow circle of companies is indeed very high." “These processes need to be closely monitored, although it is not clear how to limit the further expansion of companies: in our conditions, possible restrictions are quite easy to bypass. Moreover, the root cause is not being eliminated: giant agricultural companies are more organically integrated into the fabric of the modern Russian economy,” says Rylko.

But it should be borne in mind that agricultural census data may not reflect the real situation. Back in May of this year, when Rosstat announced the census, some experts expressed their doubts about the objectivity of the data that census takers would be able to collect. There were fears that respondents would not want to provide reliable information about their farms, as they would be afraid of transferring data to fiscal authorities (see ).

And the publication of the first results, it seems, did not dispel doubts. Thus, Natalia Shagaida, Director of the Center for Agricultural Policy of the Russian Academy of National Economy and Public Administration, pointed out some oddities in the statistics.

The entire area of land assigned to agricultural producers of a certain type is divided by the number of organizations or peasant farms. The average areas of farms in the subjects of the Russian Federation, which mainly produce agricultural products, rarely exceed 5 thousand hectares, she says. And in the Nenets Autonomous Okrug, data appear on average areas of almost 580 thousand hectares. Such surprising data can be explained by the fact that reindeer pastures are also taken into account in these areas, which by no means always belong to agricultural lands.

“Even more strange is the information for the Chukotka Autonomous Okrug, where the average area of an agricultural organization is 0.5 hectares, and a farm is 37.6 thousand hectares,” the expert notes. “Perhaps there are few organizations there, and those that exist are engaged in the production of greenhouse vegetables, while farmers are engaged in reindeer herding in the vast expanses of snow.”

“In the Krasnodar Territory, the average area of an organization is 4,000 hectares. It may not have changed, but there dozens of organizations can be included in one holding. If there are more such holdings, then there are risks of releasing people, dictate prices,” says Shagaida. “However, the census did not track these trends,” the expert adds. “And this suggests that the one who compiled the questionnaires failed to highlight the important.”

Agriculture of Russian regions- a series of analytical materials prepared by specialists of the Expert and Analytical Center for Agribusiness "AB-Center". Below in the text, after the introductory part, there are links leading to articles on agriculture in the regions, territories, republics of Russia. The situation in Russian agriculture in general, as well as the trends in key food markets, can be found by clicking on the link -.

Agriculture of the regions of Russia. Rating of Russian regions by agricultural production

The volume of manufactured products in agriculture in value terms for the whole country in 2015 in actual prices amounted to 5037.2 billion rubles. Since 2014, the value has grown by 16.6% or 718.1 billion rubles, since 2010 - by 94.7% or by 2449.4 billion rubles, since 2005 - by 264.8% or by 3656.2 billion rubles

The leader in the production of agricultural products in 2015 in all categories of farms is the Krasnodar Territory - 333.6 billion rubles, its share in the all-Russian indicators is 6.6%. Over the year, the value of agricultural products produced in actual prices increased by 16.4% or by 47.1 billion rubles, over 5 years by 65.5% or by 132.0 billion rubles, over 10 years by 243.5% or by 236.5 billion rubles.

The second place is occupied by agriculture of the Rostov region with a share of 4.6% of total cost- 229.3 billion rubles. Compared to 2014, the cost increased by 19.9% or by 38.0 billion rubles, since 2010 it has grown by 94.2% or by 111.2 billion rubles, compared to 2005 - by 273.0 % or by 167.9 billion rubles.

The Belgorod Region is the third agricultural region of the Russian Federation in terms of the total value of manufactured products (produced agricultural products in the amount of 218.1 billion rubles; the share of the region in the total value in the Russian Federation was 4.3%). Over the year, the cost increased by 15.9% or 29.9 billion rubles, over 5 years - by 122.3% or 120.0 billion rubles, over 10 years - by 567.1% or 185.4 billion rubles

Agriculture of Tatarstan is in 4th place. In the republic, in value terms, they produced 213.7 billion rubles. agricultural products or 4.2% of the total value. In relation to 2014, the cost increased by 14.9% or 27.8 billion rubles, since 2010 the growth was 112.1% or 113.0 billion rubles, since 2005 it has grown by 246.9% or 152 .1 billion rubles

Closes the top five - the Voronezh region, where in 2015 agricultural products were produced in the amount of 200.2 billion rubles. This is 4.0% in the overall ranking in the country. The growth for the year amounted to 26.0% or 41.3 billion rubles, for 5 years - 193.6% or 132.0 billion rubles, for 10 years - 532.3% or 168.6 billion rubles.

The TOP - 20 key regions for the production of agricultural products in value terms in 2015 also included: Stavropol Territory (175.7 billion rubles; share in the total value in the Russian Federation - 3.5%) rubles; 3.0%), Altai Territory (140.4 billion rubles; 2.8%), Volgograd region(125.2 billion rubles; 2.5%), Tambov region (124.2 billion rubles; 2.5%), Chelyabinsk region(120.2 billion rubles; 2.4%), Saratov region (119.1 billion rubles; 2.4%), Moscow region, including the territory of New Moscow (119.1 billion rubles; 2.4%) , Kursk region (112.8 billion rubles; 2.2%), Orenburg region (99.6 billion rubles; 2.0%), Republic of Dagestan (99.3 billion rubles; 2.0%), Leningrad region (99.0 billion rubles; 2.0%), Lipetsk region (99.0 billion rubles; 2.0%), Omsk region (96.2 billion rubles; 1.9%), Krasnoyarsk Territory ( 88.9 billion rubles; 1.8%).

Below are useful links leading to articles about agriculture in the regions of the Russian Federation. For convenience, links to articles by region are grouped by federal districts. Also presented a brief description of agriculture districts of the Russian Federation as a whole.

Central Federal District

Agriculture of the regions of the Central Federal District (CFD) in 2015 ensured the volume of production in the amount of 1,322.9 billion rubles. The share of the Central Federal District in the agricultural production of the Russian Federation in actual prices amounted to 26.3%, which brought the district to the first place among all federal districts in this indicator. Per capita in the Central Federal District in 2015 produced agricultural products in the amount of 33.9 thousand rubles. (on average in Russia, the production of agricultural products per capita was at the level of 34.4 thousand rubles).

In the regional structure of agricultural production in the Central Federal District in 2015, the first place belongs to the Belgorod region with a share of 16.5% (218.1 billion rubles) in the total production volume in the district. The five largest agricultural regions of the Central Federal District also include the Voronezh region (15.1%, 200.2 billion rubles), the Tambov region (9.4%, 124.2 billion rubles), the Moscow region (including the territory of New Moscow) ( 9.0%, 119.1 billion rubles), Kursk region (8.5%, 112.8 billion rubles).

Crop production in the Central Federal District. In total, the sown areas of the Central Federal District in 2015 amounted to 15,354.6 thousand hectares, which is 19.4% of all sown areas in Russia.

In the Central Federal District in 2015, 55.7% of all sugar beet produced in the country, 41.0% of potatoes, 38.6% of corn, 37.9% of mustard seeds, 33.1% of rape seeds, 33.0% of barley, 31 0% soybeans, 30.4% sunflower seeds, 27.3% peas, 24.7% buckwheat, 19.3% wheat, 17.2% oats, 14.8% open and protected field vegetables.

Animal husbandry of the Central Federal District. The regions of the Central Federal District in 2015 collectively produced 45.8% of all pork produced in the country, 35.9% of poultry meat, 16.6% of beef, 17.5% of milk, 20.8% of eggs, 7.3% of lamb and goat meat.

Agriculture of the regions of Russia located in Northwestern Federal District

In agriculture of the regions of the North-Western Federal District in 2015, products were produced in the amount of 244.0 billion rubles. The share in the total Russian production of agricultural products was at the level of 4.8% (7th place in the rating of districts). Agricultural production per capita amounted to 17.6 thousand rubles.

The structure of agricultural production in the Northwestern Federal District in 2015 is as follows: Leningrad Region (share in general production- 40.6%, the volume of production - 99.0 billion rubles), Kaliningrad region (12.4%, 30.2 billion rubles), Vologda region (11.6%, 28.4 billion rubles), Novgorod region ( 11.2%, 27.4 billion rubles), Pskov region (10.6%, 26.0 billion rubles).

Crop production in the Northwestern Federal District. The sown areas in the Northwestern Federal District in 2015 accounted for 1.8% of all sown areas in Russia (1,429.6 thousand ha).

The agriculture of Russian regions located in the Northwestern Federal District in 2015 produced 10.5% of the total volume of rape seeds grown in the country, 6.1% of potatoes, and 5.2% of vegetables. The share of the district in grain production is low. So in 2015, only 0.9% of wheat produced in the Russian Federation, 0.6% of rye, and 1.8% of barley were harvested here.

Animal husbandry of the Northwestern Federal District. The Northwestern Federal District accounts for 6.2% of pork produced in the Russian Federation, 3.0% of beef, 8.4% of poultry meat, 5.8% of milk and 9.9% of eggs.

Agriculture of Russian regions located in the Southern Federal District

The volume of agricultural production in the Southern Federal District in actual prices amounted to 766.8 billion rubles. (15.2% of the total value of agricultural products in the Russian Federation). The production of agricultural products per capita in the Okrug is significantly higher than the average Russian indicator and amounts to 54.7 thousand rubles. - the highest rate among the districts.

The structure of agricultural production in the Southern Federal District by regions (indicators from highest to lowest in descending order): Krasnodar Territory (share in total output - 43.5%, production volume - 333.6 billion rubles), Rostov Region (29.9%, 229.3 billion rubles), Volgograd region (16.3%, 125.2 billion rubles), Astrakhan region (4.9%, 37.6 billion rubles), Republic of Kalmykia (2.8%, 21.6 billion rubles .), Republic of Adygea (2.5%, 19.4 billion rubles).

Crop production of the Southern Federal District. The area under crops in the Southern Federal District in 2015 amounted to 11,711.3 thousand hectares. This is 14.8% of all areas in the Russian Federation.

In 2015, the Southern Federal District harvested 89.5% of the total Russian rice crop, 61.6% melons, 38.3% vegetables, 33.0% corn, 29.9% wheat, 28.7% sunflower seeds, 19.9 % sugar beet, 13.9% barley, 10.5% soybeans.

Livestock of the Southern Federal District. Pork production in the Southern Federal District amounted to 5.2% of the total volume in the Russian Federation, beef - 13.0%, poultry meat - 9.5%, lamb and goat meat - 25.9%, milk - 10.7%, eggs - 10, 7%.

Agriculture of the regions of Russia located in North Caucasian Federal District

In the North Caucasian Federal District in 2015, agricultural products were produced in the amount of 390.4 billion rubles - 7.8% of the total volume in the country (5th place in the Russian Federation). Indicators of agricultural production in the district are at the level of 40.3 thousand rubles.

The structure of agricultural production in value terms in the North Caucasus Federal District was distributed as follows: Stavropol Territory (production volume - 175.7 billion rubles, share in the total volume - 45.0%), Republic of Dagestan (99.3 billion rubles, 25. 4%), the Kabardino-Balkarian Republic (38.7 billion rubles, 9.9%), the Karachay-Cherkess Republic (28.0 billion rubles, 7.2%), the Republic of North Ossetia (25.8 billion rubles, 6, 6%), the Chechen Republic (17.2 billion rubles, 4.4%), the Republic of Ingushetia (5.7 billion rubles, 1.5%).

Crop production in the North Caucasian Federal District. The sown areas of the North Caucasus Federal District in 2015 amounted to 4,291.4 thousand hectares. This is 5.4% of all sown areas in the Russian Federation.

The share of the North Caucasus Federal District in the total volume of indicators for the Russian Federation in 2015 accounted for 18.6% of corn harvests, 15.4% of peas, 12.3% of wheat, 11.5% of vegetables, 11.2% of melons.

Animal husbandry of the North Caucasian Federal District. In the livestock sector, the North Caucasus Federal District produced 1.9% of all pork produced in the Russian Federation, 9.9% of beef, 6.8% of poultry meat, 27.8% of lamb and goat meat, 9.0% of milk and 3.4% of eggs.

Agriculture of Russian regions located in the Volga Federal District

The volume of agricultural production in the Volga Federal District in 2015 in actual prices amounted to 1,147.7 billion rubles. The share in the total volume of agricultural production in Russia amounted to 22.8%. According to this indicator, the Volga Federal District is in second place in the Russian Federation after the Central Federal District. Agricultural production per capita in the Volga Federal District in 2015 was at the level of 38.7 thousand rubles.

The region with the largest share (18.6%) in the total volume of agricultural production in the Volga Federal District is the Republic of Tatarstan (production volume - 213.7 billion rubles), the Republic of Bashkortostan with a share of 13.3% and a volume of 152.1 billion rubles is in second place. The top five agricultural regions of the Volga Federal District also include the Saratov region (10.4%, 119.1 billion rubles), the Orenburg region (8.7%, 99.6 billion rubles), the Samara region (7.3%, 83.2 billion rubles ).

Crop production in the Volga Federal District. In 2015, the regions of the Volga Federal District provided 73.6% of rye produced in the Russian Federation, 50.6% of camelina seeds, 40.9% of sorghum, 37.2% of lentils, 32.2% of millet, 30.2% of sunflower seeds, 27 .9% oats, 24.9% barley, 23.7% mustard seeds, 21.8% potatoes, 20.7% gourds 20.7% peas, 15.5% wheat, 7.3% corn.

Animal husbandry of the Volga Federal District. In 2015, the Volga Federal District accounted for 30.0% of beef produced in the Russian Federation, 17.6% of pork, 20.3% of poultry meat, 20.0% of lamb and goat meat, 30.9% of milk, 25.1% of eggs.

Agriculture of Russian regions located in the Ural Federal District

In the Ural Federal District in 2015, agricultural products were produced in the amount of 319.5 billion rubles. (6.3% of the total Russian volume of agricultural production). This is the 6th place in Russia. Per capita in the district produced agricultural products for 26.0 thousand rubles.

The volume and structure of agricultural products produced in the Volga Federal District by regions: Chelyabinsk region (production volume - 120.2 billion rubles, share in the total volume - 37.6%), Tyumen region (83.6 billion rubles, 26.2%), Sverdlovsk region (75.0 billion rubles, 23.5%), Kurgan region (40.6 billion rubles, 12.7%).

Crop production in the Ural Federal District. The sown areas of the Ural Federal District in 2015 amounted to 5,197.4 thousand hectares. This is 6.6% of all areas in the Russian Federation. In the Ural Federal District in 2015, 5.5% of wheat produced in the Russian Federation, 7.3% of barley, 9.8% of oats, 9.4% of rape seeds, 8.2% of potatoes were harvested. 3.7% vegetables.

Animal husbandry of the Ural Ural Federal District. In the livestock sector of the district, 6.8% of the total volume of pork in the Russian Federation, 5.8% of beef, 9.1% of poultry meat, 2.9% of lamb and goat meat, 6.3% of milk and 10.8% of eggs were produced.

Agriculture of Russian regions located in the Siberian Federal District

Agricultural production in the Siberian Federal District in 2015 in actual prices amounted to 626.1 billion rubles. (12.4% in the total volume of agricultural production in the Russian Federation, 4th place among the districts). Per capita in the Siberian Federal District, agricultural products were produced in the amount of 32.4 thousand rubles.

The ranking of the TOP-5 regions in terms of the value of agricultural products in 2015 in the Siberian Federal District looks like this: Altai Territory (the volume of production in actual prices is 140.4 billion rubles, the share in the total volume in the district is 22.4%), Omsk Region ( 96.2 billion rubles, 15.4%), Krasnoyarsk Territory (88.9 billion rubles, 14.2%), Novosibirsk region(88.1 billion rubles, 14.1%), Irkutsk region (59.4 billion rubles, 9.5%).

Crop production in the Siberian Federal District. The sown areas of the Siberian Federal District in 2015 amounted to 15,026.7 thousand hectares. This is 18.9% of all sown areas in the Russian Federation.

In the Siberian Federal District in 2015, 46.5% of the total Russian harvest of buckwheat, 37.5% of oats, 18.0% of rapeseed, 17.2% of peas, 14.9% of wheat, 10.8% of barley, 8.5 % potatoes.

Animal husbandry of the Siberian Federal District. The livestock sector of the Siberian Federal District provided 14.5% of all pork produced in the Russian Federation, 18.9% of beef, 7.6% of poultry meat, 12.8% of lamb and goat meat, 17.5% of milk, 15.4% of eggs.

Agriculture of the Crimean Federal District

Agriculture of the Crimean Federal District in 2015 ensured the volume of production in the amount of 63.3 billion rubles. The share of CFD in agricultural products of the Russian Federation in actual prices amounted to 1.3% (9th place among all federal districts in this indicator). Per capita in the Crimean Federal District in 2015 produced agricultural products in the amount of 27.4 thousand rubles.

In the structure of agricultural production in the Crimean Federal District in 2015, the main share of the total production belongs to the Republic of Crimea - 97.7% (61.8 billion rubles). The city of Sevastopol accounts for 2.3% or 1.5 billion rubles.

Source: Expert-analytical center of agribusiness AB-Center. When using materials, an active hyperlink to the source is required.

Agricultural producers for the purposes of applying Chapter 25 of the Tax Code of the Russian Federation are recognized as organizations that meet the criteria given in Article 346.2 of the Tax Code of the Russian Federation:

organizations producing agricultural products, carrying out their primary and subsequent (industrial) processing (including on leased fixed assets), selling these products;
agricultural consumer cooperatives(processing, marketing (trading), supply, horticultural, horticultural, livestock), recognized as such in accordance with federal law dated December 8, 1995 No. 193-FZ "On agricultural cooperation".

At the same time, certain conditions must be met: in the total income from the sale of such organizations, the share of income from the sale of agricultural products produced by them, including products of its primary processing, produced by them from agricultural raw materials own production, must be at least 70%.

For tax purposes, agricultural producers are also recognized:

town-forming and settlement-forming Russian fishery organizations, the number of employees in which, taking into account family members living together with them, is at least half of the population of the corresponding settlement;
agricultural production cooperatives (including fishing artels (collective farms)).

In this case, these organizations must meet the following conditions:

in the total income from sales, the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced on their own from them is at least 70% for the tax period;
fishing is carried out on the vessels of the fishing fleet, owned by them on the basis of ownership or used by them on the basis of charter agreements.

As for peasant (farm) holdings (PFH), they do not need to confirm the status of an agricultural producer with a 70 percent share of income from the sale of agricultural products, since it is already such by law. This is stated in

KFH is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activity(production, processing, storage, transportation and sale of agricultural products), based on their personal participation. Peasant farms are recognized as agricultural producers in accordance with the Federal Law of June 11, 2003 No. 74-FZ “On Peasant (Farm) Enterprises” and in order to obtain the status of agricultural producers, they are not required to confirm the share of income from the sale of agricultural products in the amount of at least seventy percent per calendar year.

Thus, a peasant farm, as an agricultural producer recognized by law, immediately has the right to preferential taxation of profits. But in order to apply the UAT regime, it is also necessary for peasant farms to meet the established criteria for the share (70% or more) of the share of income from the sale of agricultural products in the total income from the sale.

Features of taxation of agricultural producers

According to paragraph 3 of Article 346.1 of the Tax Code of the Russian Federation, UAT payers do not pay:

income tax for organizations and personal income tax for individual entrepreneurs;
property tax.

Those who opted for a zero income tax rate (Clause 1.3 of Article 284 of the Tax Code of the Russian Federation) have the opportunity to present VAT to buyers who are VAT payers. Although for many types of agricultural products a reduced VAT rate of 10% is applied. They also pay property taxes.

Zero rate on profit

So, for taxpayers - agricultural producers have a choice. They can apply a special tax regime in the form of payment of the Unified Agricultural Tax or, waiving it, pay income tax at a zero rate on activities related to the sale of agricultural products produced by them, as well as the sale of produced and processed or their own agricultural products (clause 1.3 of Art. 284 of the Tax Code of the Russian Federation). These taxpayers must meet the criteria established by paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation (for agriculture), or the criteria given in subparagraph 1 or 1.1 of paragraph 2.1 of the same article (for fishing organizations).

Namely: the share of proceeds from the sale of manufactured products of crop production, agriculture and forestry, livestock breeding, rearing and rearing of fish and other aquatic biological resources or their catch should be at least 70 percent of the total income from sales.

What income does the zero rate apply to?

According to paragraph 1.3 of Art. 284 of the Tax Code of the Russian Federation for agricultural producers, the corporate income tax rate is set at 0% only in relation to activities related to the sale of agricultural products produced by them, as well as the sale of their own agricultural products produced and processed. For non-agricultural activities, a general rate of 20% applies.

Note that, in contrast to educational or medical organizations, agricultural producers do not have the right to choose which rate - generally established (20%) or special (0%) - to apply when calculating tax on profits received from agricultural activities. This profit should be taxed only at the rate of 0%.

In relation to income from other types of activities, agricultural producers apply the tax rates established by Article 284 of the Tax Code of the Russian Federation. At the same time, they must keep separate records of income and expenses (clause 2, article 274 of the Tax Code of the Russian Federation).

It should be noted that paragraph 1.3 of Article 284 of the Tax Code of the Russian Federation refers not just to the sale of agricultural products, but to activities related to such sales. Therefore, it can be any kind of income, even non-operating, if they are directly related to the main agricultural activity. Then a 0 percent rate can be applied to them on the basis of paragraph 2 of Article 274 of the Tax Code of the Russian Federation.

According to paragraph 2 of Article 274 of the Tax Code of the Russian Federation, the tax base for profits taxable at a rate different from the rate specified in paragraph 1 of Art. 284 of the Tax Code of the Russian Federation (20 percent), is determined by the taxpayer separately. At the same time, the taxpayer must keep separate records of income (expenses) for operations for which a procedure for accounting for profit and loss is different from the general one.

Income for the purposes of Chapter 25 of the Tax Code of the Russian Federation includes (Clause 1, Article 248 of the Tax Code of the Russian Federation):

income from the sale of goods (works, services) and property rights;
non-operating income.

Consequently, the procedure for determining by the taxpayer the tax base for profits taxed at a rate other than 20 percent applies to all groups of income, including non-operating ones.

Based on this, such expenses, for example, as compensation for damage incurred as a result of the death of animals due to poor-quality feed, can be considered as non-operating income related to the activities for the sale of agricultural products produced by agricultural producers, as well as those produced and processed by these organizations. own agricultural products. This means that the income tax rate of 0 percent can be applied to these incomes. The Ministry of Finance of Russia drew attention to this in a letter dated February 12, 2016 No. 03-03-06/1/7737.

This conclusion can also apply to other similar incomes received by agricultural producers in the course of their activities.

Thus, income and expenses (including non-operating income and expenses) must be accounted for separately for tax purposes by types of activities taxed at different rates.

How to switch to ESHN

Agricultural producers may not use the general taxation regime, but switch to paying the unified agricultural tax. Organizations and entrepreneurs are not entitled to switch to the payment of unified agricultural tax:

in which the share of income from the sale of agricultural products and (or) fish (including products of primary processing) in the total income from the sale of goods, works or services is less than 70%. This indicator is determined based on the results of work for the year preceding the year of filing an application for the transition to the Unified Agricultural Tax;
involved in the production of excisable goods;
transferred to the payment of a single tax on imputed income on certain types activities.

You can switch to the payment of the unified agricultural tax by submitting a corresponding notification to your tax office. Persons providing services to agricultural producers in the field of crop and livestock production and who have expressed a desire to switch to the application of the Unified Agricultural Tax from January 1, 2017, notify the tax inspectorate of the transition to this regime no later than February 15, 2017.

The number of agricultural organizations in Russia from 2006 to 2016 decreased from 59.2 thousand to 36.4 thousand, according to the first preliminary results of the 2016 agricultural census published by Rosstat. Thus, over 10 years their number has decreased by 39%.

According to official statistics, by 2016, out of the total number of agricultural enterprises, 15.2 thousand objects were large, medium and small organizations, which were taken into account jointly in the last census, another 17 thousand objects belonged to micro-enterprises (in 2006, there were 27.8 thousand large and medium-sized agricultural enterprises and 20.4 thousand - small and micro-enterprises). The number of auxiliary agricultural enterprises in 2006 in the country was 11 thousand, by 2016 their number decreased by more than 2.5 times, to 4.1 thousand enterprises.

The average area of land per agricultural organization, according to preliminary census data, also decreased, although not as much. If in 2006 it was 6.93 thousand hectares, then in 2016 it was 6.018 thousand hectares (large, medium and small organizations now account for an average of 12.1 thousand hectares of land, 1.6 thousand hectares - for micro-enterprises, 1.75 thousand hectares - for auxiliary agricultural enterprises).

The number of peasant (farmer) households (PFHs) over 10 years in the country decreased from 253.1 thousand to 136.6 thousand, the number of individual entrepreneurs, on the contrary, increased from 32 thousand in 2006 to 38 thousand in 2016. At the same time, the average land area of a peasant farm has more than doubled over the past decade, from 103 hectares in 2006 to 240.9 hectares in 2016. The land area of individual entrepreneurs also increased, from 106.2 hectares in 2006 to 140 hectares in 2016.

There are currently 18.2 million personal subsidiary farms (PSP) and other individual farms of citizens (22.8 million in 2006), including rural settlements- 15 million (in 2006 - 14.8 million), in urban districts and urban settlements - 3.2 million (in 2006 - 8 million). As in peasant farms, the average area of land per household plot has grown slightly over the past 10 years, from 0.4 hectares in 2006 to 0.7 hectares in 2016.

The number of non-profit associations of citizens over the decade decreased from 79.8 thousand in 2006 to 76.3 thousand in 2016. Of these, 67.2 thousand are currently horticultural associations, 3 thousand - horticultural associations, 6.1 thousand - dacha associations. One non-profit association of citizens currently accounts for an average of 14.6 hectares (in 2006 - 15.1 hectares).

The All-Russian Agricultural Census was conducted from July 1 to August 15, 2016. In remote and hard-to-reach areas, with which transport communication was difficult during this period, the census is conducted from September 15 to November 15, 2016. The last time such a census was conducted was in 2006. In addition to the number of agricultural objects, the results of the census will have to show employment in the agricultural sector, the availability, use and structure of land resources, livestock, production infrastructure, technical means and technologies used by manufacturers.

Agriculture is a branch of the country's economy, which not only produces the most necessary products for a person, but is also a kind of catalyst indicating the economic development of the state. high share the agricultural sector in the country's GDP, as a rule, is characteristic of developing and industrially backward countries. The share of agriculture in Liberia's GDP is 76.9%, in Ethiopia - 44.9%, in Guinea-Bissau - 62%.

In economically developed countries, the share of the agricultural industry in GDP is a few percent. But this does not mean that these countries are experiencing food problems. Quite the contrary, modern technologies, used in agriculture by developed countries, allow you to get excellent results with relatively little investment.

AT Russian Federation agriculture occupies a little more than 4% in the structure of gross value added. At the end of 2014, the volume of agricultural production amounted to 4,225.6 billion rubles. Today, more than 4.54 million people work in the country's agrarian sector, which is 6.7% of all Russian workers.

2014 was one of the most successful years for Russian farmers in recent history. A record harvest of vegetables was obtained - 15.5 million tons. In addition, the second time, after the collapse Soviet Union managed to harvest grain crops, more than 100 million tons. Last year, this figure was 105.3 million tons, which is almost 14% more than in 2013 and 9% more than the target State program"Development of agriculture and regulation of agricultural products, raw materials and food markets for 2013 - 2020".

The structure of Russian agriculture includes two main segments: crop production and animal husbandry. Moreover, their share in the money turnover is almost the same - crop products account for 51%, livestock products - 49%. In addition, there are three main categories of farms:

Agricultural organizations;
Households of the population;
Farms.

The main share of production falls on agricultural organizations and households, but recently there has been a rapid growth of farms. Compared to 2000, the turnover of farms in the Russian Federation has increased almost 20 times. And in 2014 it amounted to 422.7 billion rubles.

In the field of crop production, agricultural organizations and households have equal indicators of cash turnover, but in animal husbandry, agricultural organizations have an advantage, which is achieved by reducing the share of farms.

Enterprises of the agricultural sector, according to the results of 2014, had good financial indicators. Out of 4,800 enterprises in the agricultural sector, 3,800 organizations have completed reporting year with a profit. In percentage terms, this amounted to 80.7%. The total profit received amounted to 249.7 billion rubles. This amount is almost double what it was in 2013.

If we evaluate the activities of agricultural enterprises with the help of sustainability coefficients, then there is a picture close to ideal. So coefficient current liquidity, which is the ratio of the actual cost of the organizations available current assets to the most urgent obligations of organizations, the average for the industry is 180.1, with an ideal value of 200. The autonomy coefficient, which indicates the share of own funds in the total value of the organization's sources of funds, is 44.2%, with an ideal value of 50%.

crop production

Today, the Russian Federation has about 10% of all arable land in the world. The total sown area of fields in Russia is 78,525 thousand hectares. At the same time, in relation to 1992, the total area of arable land in Russia decreased by 32%.

70.4% of all arable land is owned by agricultural organizations. In numerical terms, this is 55,285 thousand hectares. Farms account for 19,727 thousand hectares, which is 25.1% of the total. The national economy owns only 3,513 thousand hectares, which is equal to 4.5% in percentage terms.

All crops grown in Russia are divided into the following categories:

Cereals and legumes (wheat, rye, barley, oats, corn, millet, buckwheat, rice, sorghum, triticale);
Industrial crops (fiber flax, sugar beet);
Oilseeds (sunflower, soybeans, mustard, rapeseed);
Vegetables (cabbage, cucumbers, tomatoes, table beets, carrots, onions, garlic, zucchini, eggplant, etc.);
Potato
Forage crops (forage root crops, fodder corn, annual and perennial grasses)

The largest sown areas in 2014 were allocated for cereals and leguminous crops. In percentage terms, the sown area of these crops was 58.8%. The second place in terms of area under crops is forage crops - 21.8%, and oilseeds close the top three, their share in the total amount was - 14.2%.

If we consider statistics by categories of farms, then the trend remains only for agricultural organizations and farms. The share of sown cereals and legumes was 58.18% and 66%, respectively. In the national economy, the share of cereal crops accounted for only 16.6% of the sown areas. And the potato was the leader in sowing, it accounted for more than 71% of all arable land of the national economy.

The main areas of crop production in Russia are the Volga region, North Caucasus, Ural and Western Siberia. About 4/5 of all arable land in the country is located here. If we consider the percentage of enterprises engaged in the field of crop production to the total number of agricultural enterprises, then the following data will be available for the federal districts:

Southern Federal District - 67.1%
Far Eastern Federal District - 61.9%
North Caucasian Federal District - 53.2%
Central Federal District - 50.7%
Volga Federal District - 48.3%
Crimean Federal District - 45.9%
Siberian Federal District - 42.7%
Ural Federal District - 41.5%
Northwestern Federal District - 37.4%

Among the regions, the largest percentage of crop enterprises to the total number is in the Jewish Autonomous Region - 80.2%, while the main regions for growing crops have an average ratio of 70%.

Krasnodar Territory - 71.9%
Amur region - 71.7%
Primorsky Krai - 71.5%
Stavropol Territory - 69%
Volgograd region - 68.6%
Rostov region - 68.4%

The cultivation of grain and leguminous crops occupies a leading role not only in the crop production of the Russian Federation, but in everything agro-industrial complex countries. Wheat and meslin (a mixture of wheat and rye in proportions of 2 to 1) are the main agricultural commodities exported by Russia. In addition, grain crops wheat, rye, barley, corn, rice are exchange goods and are traded on commodity exchanges.

At the end of 2014, grain and leguminous crops were sown on a total area of 46,220 thousand hectares. The total harvest amounted to 105,315 thousand tons. The average yield per hectare was 24.1 centners.

The most important grain crop is wheat. About 700 million tons of wheat are consumed annually in the world. Most wheat is consumed by the EU countries - about 120 million tons, China is in second place - about 100 million tons, and India is in third place - about 75 million tons.

Russia is among the top five wheat producers in the world. In 2014, 59,711 thousand tons of this cereal were grown in Russia. This is the third indicator in the world after China and India. The average wheat yield in 2014 was 25 centners per hectare. This is the highest figure in recent history. Even in 2008, when a record harvest was harvested, the yield per hectare was 24.5 centners.

The second most important cereal for the Russian Federation is barley. It is used in large quantities in the brewing industry and in the production of pearl barley and barley groats. More than 70% of barley is used for feed purposes.

In 2014, 20,444 thousand tons of barley were grown in the Russian Federation, the average yield per hectare was 22.7 centners.

Corn is the most consumed cereal in the world. In recent years, about 950 million tons of corn have been used in the world. The main producer is the United States of America, they account for about 1/3 of the corn grown in the world. In total there are 6 species of this plant, but only one is cultivated - sweet corn.

At the end of 2014, 11,332 thousand tons of corn for grain and 21,600 thousand tons for feed purposes were harvested in Russia. The yield of this cereal was 43.6 centners per hectare.

Rice is the most fertile cereal. Its average yield is about 60 centners per hectare. About 480 million tons of rice are consumed annually in the world, and the main consumers are the countries of Southeast Asia. China is in the lead, the Chinese consume about 220 million tons of rice per year, India is in second place, with a significant margin, about 140 million tons, and Indonesia is in third place - about 70 million tons.

In 2014, rice yields were below the world average, but for Russia, 53.6 centners per hectare is one of the best in post-Soviet history. In total, 1,049 thousand tons of rice were harvested last year.

Other grain cereals, following the results of the 2014 agricultural year, had the following indicators:

Rye - 3,281 thousand tons were harvested with a yield of 17.7 centners per hectare;
Oats - 5,274 thousand tons were harvested with a yield of 17.1 centners per hectare;
Millet - 493 thousand tons were harvested with a yield of 12.3 centners per hectare;
Buckwheat - 662 thousand tons were harvested with a yield of 9.3 centners per hectare;
Sorghum - 220 thousand tons were harvested with a yield of 12.4 centners per hectare;
Triticale (a hybrid of wheat and rye) - 654 thousand tons were harvested with a yield of 26.4 centners per hectare.

The leaders in grain harvesting in 2014 are the southern regions of the country: Krasnodar Territory - 13,161 thousand tons, Rostov Region - 9,363 thousand tons and Stavropol Territory - 8,746 thousand tons.

Oilseeds - as their name implies, are used to produce various vegetable oils. Three oilseeds are cultivated in Russia - sunflower, soybean and mustard. In addition, oilseeds include rapeseed, which is used in the production of biodiesel.

In 2014, oilseeds were sown in Russia on an area of 11,204 thousand hectares. The total crop yield was 13,839 thousand tons, the average yield was 13.4 centners per hectare. Most of all sunflower seeds were sown and harvested. 6,907 thousand hectares were allocated for this crop, and the harvest amounted to 9,034 thousand tons.

Oilseed or annual sunflower is a type of sunflower that is grown to produce vegetable oil. Sunflower oil is the most popular type of vegetable oil in Russia and Ukraine. These two countries are the world leaders in the production of this product. In total, about 12 million tons are produced in the world sunflower oil annually and more than 60% of this amount falls on these two countries. Sunflower oil ranks fourth in world consumption, accounting for 8.7% of the world production of vegetable oils.

Soybean oil - ranks second in the world in terms of production. And in Russia, this crop is the second most important oilseed after sunflower. Of all vegetable oil produced in the world, soybean oil makes up 27.7%. In 2014, 2,597 thousand tons of soybeans were grown in the Russian Federation, the average yield was 13.6 centners per hectare. 10 years ago, soybean cultivation volumes were 8 times less than today, and the yield was lower by an average of 25-30%.

In 2014, the largest mustard crop was harvested in Russia - 103 thousand tons. This culture is used to make mustard oil, which is widely used in medicine, cooking, and perfumery. Compared to other oilseeds, mustard has a low yield. In 2014, it amounted to 6.6 centners per hectare.

Rapeseed is a herbaceous plant of the cruciferous family. It gained great popularity after the invention of biofuels. Rapeseed oil is used to make this energy carrier. In Russia, the volume of rapeseed grown over the past 10 years has increased more than 10 times from 135 thousand tons in 1999 to 1,464 thousand tons in 2014. The yield of this crop last year amounted to 17.6 centners per hectare of winter rapeseed and 12.5 centners from hectares - spring.

2014 was the most productive year for vegetables, in total, 15,458 thousand tons of vegetable crops were harvested. Also this year, a record number of cabbage, tomatoes, carrots, garlic and pumpkins were harvested. The total number of harvested vegetables for each type:

Cabbage - 3,499 thousand tons;
Tomatoes - 2,300 thousand tons;
Bulb onion - 1,994 thousand tons;
Carrot - 1,662 thousand tons;
Cucumbers - 1,111 thousand tons;
Table beet - 1,070 thousand tons;
Table pumpkin - 713 thousand tons;
Zucchini - 519 thousand tons;
Garlic - 256 thousand tons;
Other vegetables - 979 thousand tons

The average yield of vegetable crops in 2014 was 218 centners per hectare.

Forage crops are grown for the needs of animal husbandry, and in the Russian Federation this type of crop is sown in large volumes. In 2014, 17,127 thousand hectares were allocated for fodder crops. This is the second indicator after grain crops. Over the past year, about 62,000 thousand tons of various feeds were collected.

Most of the agricultural land was given over to perennial grasses. In 2014, 10,80 thousand hectares were sown with them. The resulting crop - 39,133 thousand tons was used as green fodder - 30,388 thousand tons (77.6%), and 8,745 thousand tons (22.4%) was harvested for hay.

Annual grasses were sown on an area of 4,582 thousand hectares. The harvest of 2014 - 21,650 thousand tons was distributed as follows: 10.6% was used for hay, and the remaining 89.4%, that is, 19,356 tons were used for making haylage - grass dried to a moisture content of 50%, preserved in special hermetic containers.

Sugar beet is the most important industrial crop for Russia. It is one of the two main world crops that are used to produce sugar. On average, the world produces about 170 million tons of sugar per year. At the same time, about 37% of all sugar is produced from sugar beets. The leaders in growing this crop are China, Ukraine, Russia and France.

In order to produce 1 kg. Sugar needs a little less than 5 kg. sugar beets. In 2014, 33,513 thousand tons of beets were harvested in Russia. The yield was 370 centners per hectare. It should be noted that this indicator is 16.2% lower than last year, when a record yield was recorded.

Another industrial crop - fiber flax is used for the production of natural fiber. Linen fiber is 2 times stronger than cotton and is the basis of the Russian textile industry. In addition, flax seeds are used to produce linseed oil. In 2014, 37 thousand tons of fiber flax fiber and 7 thousand tons of seeds of this plant were harvested in the Russian Federation.

The potato is the most common edible root vegetable in the world. More than 350 million tons of potatoes are grown annually in all countries. The leaders in potato production are China, India, Russia, Ukraine and the USA. On average, every year there are about 50 kg per inhabitant of the earth. this product. And the leader in potato consumption is Belarus - 181 kg. per year per capita.

Potato is the most popular crop grown in households. In 2014, 31,501 thousand tons were harvested in the Russian Federation, while 80.3% - 25,300 thousand tons were grown in households. Last year was also marked by the highest potato yield, on average it amounted to 150 centners per hectare.

animal husbandry

Animal husbandry is a branch of agriculture that supplies the country's food and light industry with raw materials. The main activity of animal husbandry is raising livestock for slaughter. About 260,000 tons of meat are consumed annually in the world. In developed countries, the consumption rate is on average 70 - 90 kg. meat per person per year, and in developing countries this figure barely reaches 40 kg. in year. The United States is the leader in meat consumption - about 120 kg. per person per year.

In Russia, meat consumption averages about 70 kg. per person per year. Although Russians prefer pork of all types of meat, they eat poultry meat (mainly chicken) most of all. This is primarily due to the high cost of pork.

As for the consumption of eggs, Russia is on the same level with countries such as Germany and Italy. On average, the inhabitants of these countries consume about 220-230 eggs per year. But in terms of consumption of milk and dairy products, Russians are significantly inferior to residents of European countries and the United States. In Russia, the annual consumption of these products is about 220 kg. per year, while in France and Germany, which occupy the first places in the list, the consumption of dairy products is at the level of 425 kg. per person per year.

Animal husbandry in Russia is represented by 4 main industries:

Cattle breeding - raising cattle for the purpose of obtaining meat and milk;
Sheep breeding - raising livestock for meat and wool;
Pig breeding;
Poultry farming - raising poultry for meat and eggs.

The main part of the livestock is grown in large agricultural organizations. Parity is maintained only in cattle breeding. The number of heads of cattle in households and agricultural organizations is approximately the same - 8,672 and 8,521 thousand heads, respectively. At the same time, more cows are kept in the households of the population - 4,026 thousand heads, while agricultural organizations have a livestock of 3,431 thousand heads. In poultry farming, the share of agricultural organizations accounts for 81% of the livestock, and in pig farming - 79.9%.

Cattle breeding is the most important branch of Russian animal husbandry, it accounts for 60% of the gross turnover. Dairy, meat and meat and dairy breeds of cattle are bred on the territory of the country. The breeding of a particular breed depends on the feeding conditions, therefore, in different regions of the Russian Federation, animals are grown that are most adapted to local conditions.

Dairy breeds of cows are bred in areas located in the forest and forest-steppe zone. First of all, these are the Northern, Northwestern, Volga-Vyatka and Ural regions. The Vologda region is a region where dairy cattle breeding is most developed, it is not for nothing that this region is famous throughout Russia for its dairy products. Dairy cattle breeding accounts for more than 70% of all agricultural products in the region.

Meat and meat-and-milk breeds of cows are bred in the steppe regions and adjacent semi-deserts. The main breeding centers are the Central Black Earth region, the North Caucasus region, the south of the Urals and Siberia.

The total number of cattle at the end of 2014 amounted to 19,293 thousand heads. This is 2.2% less than in 2013 and 3.3% less than in 2012. Since 1990, the number of cattle in Russia has been decreasing; over 25 years, the number of heads has decreased by 2.5 times. First of all, this is due to the reluctance to invest in this industry, since they pay off in 8-10 years. For comparison, in poultry farming, investments pay off in 1-2 years, and in pig farming in 3-4.

But despite the reduction in livestock, Russia continues to be among the leading countries in this indicator. True, the Russian cattle population is only 5.91% of the Indian one.

Sheep breeding is a livestock industry that has become widespread in the mountainous and arid regions of the Russian Federation. The centers of sheep breeding are the North Caucasus and the semi-desert regions of the Southern Urals.

Unlike cattle breeding, the breeding of small cattle in Russia is gradually gaining momentum. Compared to 2000, the number of sheep increased by 10 million heads and at the end of 2014 amounted to 22.246 million heads.

Pig breeding is most common in the Central Black Earth, Volga-Vyatka and Volga regions of the country. That is, in areas where cereal crop production and the cultivation of fodder crops are developed. The leader in the production of pork in the Russian Federation is the Belgorod region - about 26% of the product of the total Russian volume is produced here. In Russia, 4 types of pigs are bred:

sebaceous;
Meat;
Ham;
Bacon.

The total number of pigs in the Russian Federation at the end of 2014 amounted to 19.575 thousand heads. And in total, the pig population in the world has more than 2 billion heads. About half of the livestock is in the countries of Southeast Asia (China, South Korea, Japan, Vietnam, Laos, Myanmar), about 1/3 in the EU and CIS countries, and the US accounts for about 10%.

Poultry farming is the most dynamically developing branch of Russian animal husbandry. The increase in livestock began at the beginning of the 2000s and increased by 1.5 times over 14 years. Today, poultry meat is the most popular in Russia. And the livestock reaches 529 million heads.

But besides Russia, poultry meat is the most consumed in Australia, Northern and South America. For example, in the United States, the level of consumption of poultry meat is almost 55 kg. per person per year, which is more than 3.5 times the world average consumption.

In addition to meat, poultry farming provides the population with eggs. The average productivity of one laying hen in 2014 was 308 eggs per year. And in general, 41.8 billion eggs were produced in Russia over the past year. This performance has been maintained for several years.

Export and import of agricultural products

Compared to 2013, the export of Russian agricultural products increased by 14% and amounted to 19.1 billion US dollars. But, despite such a significant growth, the amount of imports in this sector of the economy exceeds the level of exports by more than 2 times. At the end of 2014, the export of agricultural products amounted to 40.9 billion dollars, which is 9.1% less than in the previous year.

The main share of Russian exports are crop products. About 2/3 of exports are cereals. In 2014, Russia exported over 22 million tons of wheat. This is the third world indicator after the US and the European Union.

The overall increase in wheat exports from Russia increased by 60% compared to 2013. The main grain deliveries took place sea transport, and the ranking of Russian grain exporters is as follows:

LLC International Grain Company. Share in export - 12.79%, port of shipment - Temryuk.
Trading house "RIF". Share in export - 7.78%, ports of shipment - Azov (61.33%), Rostov-on-Don (38.67%).
Outspan International. Share in export - 7.24%, ports of shipment - Novorossiysk (51.58%), Azov (26.26%), Rostov-on-Don (13.96%).
Cargill. Share in export - 6.96%, ports of shipment - Novorossiysk (66.71%), Rostov-on-Don (21.91%), Tuapse (11.28%).
Aston Company. Share in export - 5.46%, ports of shipment - Rostov-on-Don (76.38%), Novorossiysk (16.26%).

In addition to grains, Russia exports a large amount of sunflower oil. About 25% of the produced product, that is, about 1 million tons, is exported. Russia also exports exclusive goods: black and red caviar, honey, mushrooms, berries.

Most of the imported food products are meat and meat products, fruits, vegetables, fish and fish products. The decrease in imports in 2014 was due to sanctions, as well as the import substitution program. True, not all products can be replaced with domestic ones, since due to climatic conditions it is impossible to grow them in Russia. Basically, import substitution affected livestock products. In general, imports in this sector were reduced by 10%.

In 2015, it is planned to further reduce food imports. For these purposes, the state has put into operation production capacity, specializing in the production of products that are not typical for Russia. Now Parmesan cheese is produced in Tatarstan, Camembert and mascarpone cheeses are produced in Altai, and in Sverdlovsk region launched the production of a meat delicacy - jamon.

Prospects for the development of the industry

Despite the excellent harvest in 2014, Russian farmers should not flatter themselves. The agricultural sector has always been one of the most difficult to develop, and given the vast territory and diverse climatic conditions, a lot of effort will have to be made to improve the agricultural sector in Russia.

First of all, it is necessary to attract investments in the agricultural sector. Now, due to the lack of equipment, a significant part of arable land is not cultivated. In some regions, there are only 2 tractors per 100 hectares of arable land. Due to low profitability, livestock breeders are forced to reduce the number of cattle, which leads to an increase in meat imports.

Another factor hindering the growth of the Russian agro-industrial complex is the high price of fuels and lubricants and problems with transportation. After all, the crop must not only be grown, but also harvested, delivered to the place of storage and stored. Depending on the type of crops, more than 40% of products deteriorate during transportation and storage.

In addition, due to the large territory of Russia, very often there are problems with the redistribution of agricultural products. For example, in the Far East in 2014, a large soybean crop was harvested, but what to do with it is not yet clear. After all, the region has only two large factories for its processing, and it is not profitable to transport the product to the European part of the country, since it is cheaper to bring soybeans from Brazil here.

The problem of highly qualified personnel is still relevant. low wage and difficult working conditions, increase the outflow of workers from this industry. There is also a lack of scientific support for this segment of the economy.

But, despite all the difficulties, the government of the Russian Federation for 2015 set the task for farmers to improve the results of 2014. To provide the country with its own agricultural products, it is necessary to increase the number of cattle by 2.3 million heads, poultry - by 11 million heads, and collect grain by 3 million tons more than was collected in 2014.

Briefly and on the case of the agricultural market, read on Answr

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