UNIFORM SUBSIDY AND TAX BENEFITS IS AS FACTORS OF SCIENTIFIC AND TECHNICAL DEVELOPMENT OF AGRICULTURE IN REGIONS

DOI 10.32651/2070-0288-2018-12-10-16

Issue № 12, 2018, article № 2, pages 10-16

Section: Program-target management of development of agricultural production

Language: Russian

Original language title: ЕДИНАЯ СУБСИДИЯ И НАЛОГОВЫЕ ЛЬГОТЫ КАК ФАКТОРЫ НАУЧНО-ТЕХНИЧЕСКОГО РАЗВИТИЯ СЕЛЬСКОГО ХОЗЯЙСТВА РЕГИОНОВ

Keywords: THE UNIFORM GRANT, DUAL RATES, ACHIEVEMENT OF TARGET PARAMETERS, SCIENTIFIC AND TECHNICAL DEVELOPMENT, THE UNIFORM AGRICULTURAL TAX, DIFFERENTIATION OF RATES, AGRICULTURE, REGION

Abstract: Importance of the new form of the state financial support agricultural producers, called to promote regional controls in achievement of the target parameters planned in their programs of development by agrarian and industrial complex is marked. Advantage is introduction of dual rates of grants - on 1 hectare (head) and on 1 сentner production (plant growing and animal industries). They promote scientific and technical development of an agriculture, really focusing commodity producers on growth of productivity (efficiency) at simultaneous increase or even preservation in the same sizes of areas under crops (a livestock of animals) and thus the differentiation do not demand, exclude the conflicts arising at differentiated single rates. At the same time, « Rules of granting and distribution of grants from the federal budget to budgets of subjects of the Russian Federation on assistance to achievement of target parameters of regional programs of development of agriculture » require perfection regarding simplification of the mechanism of distribution of means between budgets of subjects of the Russian Federation, and also an estimation of efficiency of realization of charges of budgets of subjects of the Russian Federation which source are grants. It is underlined, that the estimation of efficiency of use of grants is expedient for connecting with a level of profitability of commodity producers. The importance of the Federal law from 3/7/2018 № 51-FL «About modification in clause 346.8 of a part of the Russian Federation second the Tax code » is emphasized, which subjects of the Russian Federation are authorized to establish the laws « the differentiated tax rates within the limits of from 0 up to 6 percent for all or separate categories of tax bearers. Directions of differentiation of rates ЕСХН are offered. It is drawn a conclusion that connection of two different financial streams can become a resource of scientific and technical development of an agriculture of regions which is necessary for using as much as possible at realization of corresponding programs and to consider at modelling the forecast of scientific and technical development.

Authors: Adadimova Liubov IUrevna, Poluliakh IUrii Georgievich