What about agricultural products? agricultural products

The use of ESHN is possible provided that the share of income from the sale of agricultural products and products of its primary processing is at least 70%.

In this regard, the issue of classifying products as products of primary processing is of particular relevance. Read about it in our article.

Special tax regimes are preferential compared to the general taxation regime. Therefore, the desire of organizations and entrepreneurs to apply these regimes is quite justified. Agricultural producers are no exception. However, in order to apply the ESHN, the manufacturer must meet the requirements established by Chapter 26.1 of the Tax Code of the Russian Federation.

Who can apply ESHN?

To answer this question, the agricultural producer, first of all, should look at paragraph 6 of Art. 346.2 of the Tax Code of the Russian Federation, which establishes restrictions on the use of the ESHN.

If he does not fall under these restrictions, then at the second stage it is necessary to check whether he meets the definition of an agricultural producer given in paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation.

Agricultural producers are:

1) organizations (entrepreneurs) producing agricultural products, carrying out their primary and subsequent (industrial) processing and selling these products.

At the same time, in the total income from the sale of goods (works, services), the share of income from the sale of agricultural products must be at least 70%. When calculating the share, income from the sale of agricultural products also includes income from the sale of products of its primary processing, which is produced from agricultural raw materials of own production;

2) agricultural consumer cooperatives, defined as such in accordance with the Federal Law "On Agricultural Cooperation": processing; marketing (trading); supply; horticultural; horticultural; livestock.

This list is closed. Therefore, no other types of agricultural consumer cooperatives, except for those listed above, are entitled to apply the ESHN.

In addition, one more condition must be met: the share of income from the sale of agricultural products of own production of the members of these cooperatives in the total income from the sale of goods (works, services) must be at least 70%.

At the same time, income from the sale of agricultural products also includes:

Income from the sale of primary processing products produced by these cooperatives from agricultural raw materials of their own production by members of these cooperatives;

– income from work (services) performed for members of these cooperatives;

3) city- and village-forming Russian fisheries organizations.

Provided that they are: registered as a legal entity in accordance with the legislation of the Russian Federation; operate only the fishing vessels they own; the number of employees of these organizations, taking into account family members living with them, is at least half of the population of the corresponding settlement; the volume of fish products sold by such organizations and (or) caught objects of aquatic biological resources in value terms will exceed 70% of the total volume of products sold by them.

agricultural productsand products of its primary processing

In order to determine the share of income from the sale of agricultural products, the taxpayer must correctly qualify the products he sells.

Agricultural products include crop production of agriculture and forestry and livestock products, including farmed fish. Caught fish is included in agricultural products only from the 3rd category of agricultural producers (city and village-forming Russian fisheries organizations). Specific types of agricultural products are determined by the Government of the Russian Federation in accordance with the All-Russian Classifier of Products (clause 3, article 346.2 of the Tax Code of the Russian Federation).

Chapter 26.1 of the Tax Code of the Russian Federation does not contain the concept of “primary processing products made from agricultural raw materials of its own production”.

The procedure for classifying products as such is established by the Government of the Russian Federation (clause 4, article 346.2 of the Tax Code of the Russian Federation).

The Government of the Russian Federation fulfilled its obligations by approving by its Decree No. 458 1 dated July 25, 2006 (hereinafter referred to as Decree No. 458) the List of agricultural products (Appendix 1) and the List of primary processing products (Appendix 2).

How to determine whether the products produced by the organization are products of primary processing (hereinafter - PPP) of agricultural raw materials of own production, we will explain with an example.

The organization produces from agricultural raw materials of its own production (cow's milk) kefir, fermented baked milk, yogurt, sour cream, cottage cheese, butter. Are these dairy products recognized by the FPP?

The composition of primary processing products (Appendix 2 to Decree No. 458) also includes dairy products. This group consists of one element - whole milk products, which are assigned the code 1520111 by the All-Russian Classifier of Economic Activities, Products and Services (OK 004-93) (hereinafter referred to as the Classifier).

Under this code in the Classifier is encrypted "Whole pasteurized normalized drinking milk".

Thus, only this position can be attributed to the products of primary processing in the Dairy products group.

Using the opposite method, we conclude that all other dairy products listed in the Classifier under code 1520000 (including those listed in the example) are products of industrial milk processing.

The Ministry of Finance of Russia came to a similar conclusion on this issue (see Letter No. 03-11-04/1/2 dated January 24, 2008).

Note! For each of the 52 product items listed in Appendix 2, the second column of the table indicates the code according to the All-Russian Classifier of Economic Activities, Products and Services (OK 004-93).

For example, whole milk products are designated under the code 1520010. This code is for reference. It is provided solely to assist the taxpayer in finding a particular type of product in the Classifier.

No problem?

The task of the taxpayer, who finds it difficult to determine what he has produced, today, as follows from the above, comes down to the ability to correctly use the list of PPPs given in Resolution No. 458. But is such a “simplified” approach always correct?

Suppose that an organization grows apples, from which it makes mashed potatoes, marmalade and jelly.

Apples are agricultural products (they are included in the group "Fruit, berry crops and vineyards" of the All-Russian classifier of products OK 005-93 - code 97 6111). According to the All-Russian classifier of types of economic activity, products and services, puree, jam and jelly are classified as fruit, berry and fruit preserves (code 1513060). Moreover, all these products are included in one subgroup with the code 1513460.

But only mashed potatoes are recognized as products of primary processing from this subgroup (according to OK 004-93 code 1513463), while jam and jelly are not.

Where is the logic, dear legislators?

Paragraph 1 of Decree No. 458 defines primary processing products as agricultural products that have undergone technological processing operations to preserve their quality and ensure long-term storage, used as raw materials in the subsequent (industrial) processing of products or sold without subsequent industrial processing to consumers.

What is meant by "technological processing operations", the said Decree does not explain.

Even without being an expert in the field of industrial food preparation, we can safely say that in all three cases, apples go through a chain of operations determined by technology, as a result of which a product is obtained that meets the requirements of Decree No. 458.

In our opinion, all products produced by the organization fall under the definition of products of primary processing. But ... by the will of the government, only mashed potatoes got into the number of "chosen ones".

Consequently, the organization will be able to take into account the proceeds from the sale of puree when determining the share of income from the sale of primary processing products of apples, but it will not be able to take into account the proceeds from the sale of jam and jelly.

Since the definition of PPP in some cases conflicts with the list of types of products classified as PPP, it seems appropriate to either “finish” this definition or remove it altogether.

Productsindustrial processing

The process of processing agricultural raw materials may not end at the stage of its primary processing. By directing PPP for further processing, the “output” organization (entrepreneur) receives products of industrial processing.

The organization grows wheat from which it produces flour. In the future, bread is baked from flour, which the organization sells. In addition, the organization carries out a different type of activity.

In the case under consideration, wheat is an agricultural product (according to OK 005-93 code 97 1111), flour is a product of primary processing (code 1531100), bread is an industrial product.

The need to determine the share (amount) of income from the sale of primary processing products arises for the organization in the event of subsequent processing of these products.

This is explained simply: income from the sale of products of primary processing indirectly "sits" in the income from the sale of industrial processing products. This income needs to be determined.

The specified share is calculated on the basis of the ratio of expenses for the production of agricultural products and primary processing of agricultural products in the total amount of expenses for the production of products from produced agricultural raw materials.

Let's use the conditions of the previous example. From January 1, 2008, the organization plans to switch to ESHN. To do this, it must calculate the share of income from the sale of agricultural products and primary processing products in the total income from the sale of goods (works, services) for 2006 (clause 5, article 346.2 of the Tax Code of the Russian Federation).

In 2006, the organization's costs for grain production amounted to 350 thousand rubles, for processing grain into flour - 400 thousand rubles, the costs for baking bread - 250 thousand rubles.

Revenue from the sale of goods (works, services) for 2006 is 1,050 thousand rubles, including:

- from the sale of bread - 1000 thousand rubles;

- from the sale of services - 50 thousand rubles.

Let us determine the share of income from the sale of agricultural products and products of its primary processing.

First of all, we calculate the share of income from the sale of flour in the amount of income from the sale of bread.

This share is calculated on the basis of the ratio of the organization's expenses for the production of grain and flour in the total amount of expenses for the production of bread.

It will be 75% ((350 thousand rubles + 400 thousand rubles): (350 thousand rubles + 400 thousand rubles + + 250 thousand rubles) x 100%), or 750 thousand rubles. (1000 thousand rubles x 75%).

Then we calculate the share of income from the sale of products of primary processing of agricultural raw materials in the total amount of income from the sale of goods (works, services): 71.43% (750 thousand rubles: 1050 thousand rubles x 100%).

Since the share of income from the sale of primary processing products exceeds 70%, the organization has the right to switch to the payment of unified agricultural tax from January 1, 2008.

In conclusion, we note the following.

As can be seen from the above, it is not difficult to formally determine whether a product produced by an organization (entrepreneur) belongs to the PPP.

But if, contrary to common sense, this product was not included in the “cherished” list, then the taxpayer has two ways: either say goodbye to the idea of ​​applying the Unified Agricultural Tax, or, for the most stubborn, try to recognize in court the List of Primary Processing Products approved by the Decree Government of the Russian Federation No. 458, invalid.

Agricultural production is the main leading link in the agro-industrial complex of our state. Agriculture is one of the most important sectors of the economy of any country. It provides vital products to people: basic foodstuffs and raw materials for the production of consumer goods.

Agriculture is also a special link in the economy, literally different from all other links, since the main means of production in agriculture is land. With proper application in agriculture, the land will not only not lose its main and most valuable quality - fertility, but can even increase it, while all other methods of production are gradually becoming obsolete morally and physically, being replaced by others. Land is simultaneously a means of production and an object of labor. Plants and animals can act as means of production. Another no less important feature of agricultural production is seasonality, which causes uneven production, sales of labor, consumption and use of material and financial resources during a given working period.

The main areas of agriculture are plant growing and animal husbandry, in which sub-sectors are distinguished: grain farming, fodder production, production of industrial crops (flax growing, beet growing, etc.), horticulture, vegetable growing, cattle breeding, pig breeding, sheep breeding, poultry farming, rabbit breeding, pond fish farming, fur farming, beekeeping, etc. Let's consider the main ones in more detail.

Plant growing.

At the beginning of 2012 agricultural land in the country occupied 9992.8 thousand hectares, or 53.3% of its entire territory, incl. arable land - 6663.3 thousand hectares, or 37.3% of the territory and 73% of agricultural land. In 2013-2014 in accordance with the optimization of land use, the areas of agricultural land and arable land of agricultural organizations are reduced by withdrawing from active circulation and re-profiling in the use of unproductive lands. Of the total area of ​​arable land, agricultural communities account for 70.8%, household plots - 36%, farms - 1.1%.

The structure and specialization of crop production is described by the structure of sown areas and the structure of gross crop production. An analysis of the structure of sown areas over the past 5 years tells us that it has not changed much. The main place is occupied by crops of grain and fodder crops, which is due to the long-term specialization of livestock farming in the state. Potato and flax crops are significant, which also determine the agricultural specialization of our state, sugar beet and rapeseed crops are growing in order to increase the level of self-sufficiency of the Russian Federation in sugar and vegetable oil.

In the structure of gross crop production, the first place (2012) belongs to potatoes (49.7%), the second - to cereals and legumes (31%), followed by vegetables (9.1%), fodder (5.1%), technical ( 2.9%) and fruit and berry (2.2%) crops.

animal husbandry.

Being one of the main areas of agricultural production: it provides 60.8% of gross output, accumulates 85% of fixed production assets and 80% of labor resources in agriculture. The importance of animal husbandry is also determined by the fact that it produces the most necessary and biologically valuable products in the diet of people.

Efficient production of livestock products is impossible without the formation of a stronger forage base. Feed base is the production, storage and consumption of feed for all kinds of animals and birds. The fodder base of animal husbandry is directly dependent on natural conditions and, as a result, has an impact on the specialization of animal husbandry (raising one or another type of livestock), on the distribution of its individual areas. For example, the breeding of beef cattle and sheep breeding are developing and located where there are large hay and pasture lands, while pig breeding and poultry farming take the main focus on the agricultural fodder base. The duration and possibility of grazing and stall keeping of animals, the choice of a rational structure of the herd, its livestock, the technology of growing and fattening livestock also depend on natural conditions and on the forage base, which ultimately affects the efficiency of production and its expediency. The value of the feed base is also determined by the fact that the share of feed in the cost of livestock products in the Russian Federation includes 70-90%, depending on the type and area of ​​production.

The problem of feed in agriculture of the Russian Federation is one of the most basic. The low productivity of animal husbandry is directly related to the rather low level of animal feeding (for example, in terms of calories per year, it includes only 57-61% of its level in the United States). Most of the feed comes from field forage production. 48% of arable land is occupied by forage crops, and 4/4 of the forage collection from all forage areas is provided by this resource. Another 2/3 of the gross grain harvest is used for fodder purposes. Hayfields and pastures serve as a significant source of fodder purchase, the areas under fodder crops are rapidly increasing, however, their structure needs to be improved, since the share of grain and leguminous crops is insufficient. Very low productivity of natural hayfields and pastures in the Russian Federation, providing cheaper and necessary rough and green fodder, which is interconnected with the unsatisfactory cultural and technical state of natural lands, an extensive system of meadow and pasture management in our state.

The situation with fodder is complicated by the fact that 40% of harvested fodder lose their nutritional value due to violations in the technology of harvesting and storage, without taking due account of physical losses. A large proportion of feed, due to insufficient quantity and improper feeding technology, is spent not on the purchase of products, but on maintaining the life of animals, which has a negative impact on production efficiency and increases the feed intensity of products. According to this indicator, the Russian Federation has no analogues among other more developed countries, although farms quite often experience a significant shortage of feed.

The leading direction in solving the problem of feed is the intensification of feed production. It includes measures to improve the structure of fodder areas, increase the yield of fodder crops, the productivity of hayfields and pastures, melioration and chemicalization of the fodder base, improve seed production of fodder crops, strengthen the material and technical base of fodder production, organize newer forms of labor organization, etc.

poultry farming- one of the fastest maturing areas in animal husbandry, has about 536 million heads. This link is located everywhere, but is mainly concentrated in the southern regions of a large grain farm.

Livestock breeding also includes such areas as: horse breeding, deer breeding, deer breeding, rabbit breeding, sericulture, beekeeping, etc. In the near future, it is necessary to increase and intensively increase the production of livestock products by deepening specialization, transferring its industries to a more intensive path of formation.

In developed countries, they have two categories. Distinguish between commodity and consumer types.

Agriculture is a system consisting of agricultural production, which is distinguished by a huge variety in agrarian relations, different volumes of agricultural products, different composition of the marketable and gross product, methods and methods of farming and animal husbandry.

Each developed state has already reached the highest level of development of this industry, which involves more than 1/5 of the economically active population, and the cost of this food product is already ¾.

Agriculture has certain activities. So, for example, commercial agriculture provides for the presence of agriculture, which is of an intensive nature, with the circulation of seeds and fruits, as well as intensive forms of animal husbandry with the preparation of fodder. In addition, various forms of horticulture and horticulture, as well as grazing should be present. Fundamental differences have consumer types of agriculture with the basis in the use of plow and hoe farming, cattle breeding of a semi-nomadic or nomadic nature. The methods of primitive gathering, as well as hunting and fishing, received great activity. These types are related to pasture animal husbandry. Any developed capitalist state cultivates a commercial agricultural type.

The scientific and technological revolution can be characterized by the introduction of a high level of chemicalization, microelectronics, automation and mechanization into the agricultural industry. Selection, genetics, biotechnologies have received the greatest distribution. The entire agro-industrial complex of developed countries has the form of agribusiness. This is the so-called small business, which contributes to a more active growth of this industry and consists in the production of agricultural products with the processing of produced food raw materials, its competent storage, transportation and marketing. The industrial character of this industry is given by the production of fertilizers and machinery.

In many developing countries of the world, the types of agriculture are closely intertwined; one can trace how consumer and commercial types coexist simultaneously. The commodity economy is represented by large plantations and farms, the production of which is oriented to the domestic market, but to a greater extent there is a predominance of exports of products abroad. The above type of economy is located directly in geographical areas with favorable climate conditions necessary for the cultivation of a particular crop. Despite the identification of both types, any developing country gravitates towards consumer varieties of agriculture, in which crop production predominates.

The small commodity sector consists of hundreds of millions of tiny farms, many of which grow consumer crops. A number of countries have experienced the so-called "green revolution", which has brought transformations and the active use of modern agricultural technology. This factor is a form of manifestation of the scientific revolution.

"...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 rearing fish and other aquatic biological resources), specific types of which are determined by the Government of the Russian Federation in accordance with the All-Russian Classifier 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 harvested (caught) outside the exclusive economic zone of the Russian Federation in accordance with the international treaties of the Russian Federation in the field of fishing and the conservation of aquatic biological resources, fish and other products produced on the ships of the fishing fleet from aquatic biological resources harvested (caught) outside the exclusive economy chesky zone of the Russian Federation in accordance with the international treaties of the Russian Federation in the field of fisheries and the conservation of aquatic biological resources ... "

A source:

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

"... Agricultural products - products obtained from (collected from) the biological assets of the enterprise ..."

A source:

International Financial Reporting (IAS) 41 "Agriculture" (as amended on July 18, 2012) (put into effect in 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" is in other dictionaries:

agricultural products- — EN agricultural product The output of the cultivation of the soil. (Source: RRDA) Topics environmental protection 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 Handbook

products- n., f., use. comp. often Morphology: (no) what? products, why? products, (see) what? products than? products about what? about products; pl. what? products, (no) what? products, why? products, (see) what? products than? products, oh ... ... Dictionary of Dmitriev

PRODUCTS- PRODUCTS, and, wives. The totality of production products. Output. Agricultural item. High quality products. Explanatory dictionary of Ozhegov. S.I. Ozhegov, N.Yu. Shvedova. 1949 1992 ... Explanatory dictionary of Ozhegov

AGRICULTURAL POULTRY- poultry, chickens, ducks, turkeys, geese and other types of poultry bred for eggs and meat. Domestic chickens come from a wild banker's rooster. According to the nature of the main productivity, breeds of chickens are divided into egg, meat ... ... Veterinary Encyclopedic Dictionary

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

products- and; well. (lat. Productio) a) The totality of products produced by some l. enterprise, what l. branch of industry or the entire economy of the country in a certain period of time. Gross output. Annual production. Agricultural… … Dictionary of many expressions

Common Agricultural Policy of the European Union- (CAP) Content 1 Common Agricultural Policy (CAP) 2 Overview of the 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 at the Federal State Budgetary Educational Institution of Higher Professional Education "Kaliningradsky…

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

Agricultural goods 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.

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

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

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

Branches of agriculture in Russia

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

Branches of crop production: industries for growing grain (wheat, barley, corn, rye, oats, rice, rye, triticale, millet, sorghum), legumes (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 breeding, egg and meat poultry farming, dairy and beef cattle breeding (breeding of cattle of dairy and meat breeds), goat and sheep breeding, rabbit breeding, horse breeding, reindeer breeding, beekeeping.

Structure of agricultural production by sectors

The shares of crop and livestock industries in the total value of agricultural products in Russia 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 animal husbandry was 47.7% (2,400 billion rubles).

Agriculture in Russia - Regional Analysis

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

Volume of agricultural production

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

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

First, the weakening of the national currency leads to an increase in the cost of imported products in the domestic market, as a result of which import substitution is carried out in the market of agricultural raw materials and food.

Secondly, devaluation contributes to the growth of the competitiveness of Russian goods on world markets. Increasing the volume 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 cost of imported products in the domestic market, which increased the investment attractiveness of a number of agricultural sectors. Thus, since 1998 there has been a steady increase in the production of poultry meat. By 1997, the volume of poultry meat production in the Russian Federation fell to a minimum of 0.6 million tons in carcass weight (in 1991 it was about 1.8 million tons). The volume of imports exceeded 1.4 million tons. Already in 2004, in the conditions of growing investments in poultry farming, production volumes recovered to 1 million tons, imports decreased to 1.1 million tons. State regulation of meat imports (quotas), the launch of the PNP "Development of the Agro-Industrial Complex", the implementation of state programs for the development of agriculture, as well as the economic crises of 2008 (in 2009, compared to 2008, poultry meat imports to 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 drop in the supply of vegetables to the Russian Federation. The total import of the main types of vegetables (tomatoes, onions, cabbage, carrots, cucumbers, sweet peppers, garlic, radishes, zucchini, eggplant, table beets) in 2015 decreased compared to 2014 by 30.8% or by 636 .7 thousand tons and amounted to 1432.0 thousand tons (volumes are presented without taking into account data on trade with Belarus and Kazakhstan). At the same time, the volume of production of open and protected ground vegetables 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. tons more than in 2014.

Example 3 The devaluation of the ruble in 2015 increased the export supplies of Russian grain to foreign markets. Thus, the export of corn increased by 5.7% to 3,677.1 thousand tons, the export of barley 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 at actual prices. The volume of agricultural production in all categories of Russian farms, according to preliminary data from Rosstat (analysis of data 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. For 5 years, in relation to 2010, the indicators increased by 94.7%, for 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 on the part of households is not so significant.

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

Household households in 2015 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. The agriculture of Russia in 2015, in relation 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 cost of manufactured products amounted to 7.0%, in the households there is a slight decrease - by 2.1%. Over 5 years, the total value 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 over 5 years, the increase was 53.3%, over 10 years - 79.2%.

In the households of the population, a steady increase in indicators is not observed. The value of the products produced here reached the highest marks in 2011. Since then, figures in 2015 prices have declined by 5.0%.

The 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 the calculations of AB-Center, was at the level of 6.3%. In relation to 2014, it changed towards an increase of 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 profit, but also at ensuring Food and National Security.

By 2015, the indicators of food independence prescribed in the Doctrine of Food Security of the Russian Federation are provided for almost all types of agricultural products. However, another equally important indicator - the economic availability of food for the population has not yet been fully achieved.

Main article - Food security

In most developed countries, the share of food expenditures in the family budget is at the level of 10-20%. As of 2014, in the US, 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 amounted to 29.4%.

On the whole, Russia's 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 in a number of indicators by 2015. At present, agriculture is one of the most investment-attractive sectors of the real sector of the Russian economy.

In the previous decade (2005-2015), import substitution of a number of food products (primarily meat) took place, as well as an increase in the export potential in the market of grain, oilseeds, oilseed products.

Import substitution in agriculture

Import substitution for most types of agricultural products has been generally achieved. In 2015, for the first time, the minimum food independence threshold for meat was exceeded. 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 kinds, according to the calculations of the Expert and 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 to both a slight decrease in the real disposable income of the population and the fact that the volume of production growth is somewhat lower than the volume of import decline.

Against the background of a decrease in the volume of meat consumption in general, the consumption of poultry meat is growing. In 2015, per capita consumption reached 31.1 kg against 31.3 kg in 2014, 24.6 kg in 2010, and 18.9 kg in 2005. The increase in consumption was accompanied by a weakening of producer prices for this type of meat. In actual prices, there was an increase, but the increase in prices was significantly below the level of inflation.

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

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

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. The saturation of the domestic market contributes to the weakening of prices and increases the competitiveness of goods in world markets. The transition to an export-oriented production of goods is currently observed in the most problematic products earlier in terms 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. For 5 years the volumes have increased by 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 stand here. Russia, on the contrary, is one of the key exporters. In 2015, exports of all types of grain exceeded 30 million tons worth US$5.5 billion. Wheat, barley and corn are exported in the largest volumes. The increase in export volumes is facilitated by the growth of world demand, the development of logistics infrastructure, and the increase in fees in the Russian Federation.

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

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

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

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

Russian goods in the face of growing global demand will be increasingly in demand. World trade in wheat for 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 respects (for example, milk yield per cow, crop yield per unit area), the agriculture of the Russian Federation still lags far behind countries with high-intensity farming (EU countries, Canada, USA) . In the context of a steady growth in the population of the Earth and an increase in demand for food in the world, the role of agriculture in the country's economy will increase.