The most important problem of modern agriculture in Russia is the reduction of resource potential in a number of regions. State support for mainly large investment projects is a blow to the development of a multi-layered agricultural economy. Agricultural land is increasingly concentrated in the hands of a narrow circle of owners. Peasant (farm) households and households of citizens do not receive sufficient state support, which slows down their development and reduces their role in ensuring food security of the country. New models are needed to ensure the development and growth of the Russian agricultural economy. Such a model can be a model of inclusive development. One of the conditions of such an economy is the development of peasant (farm) households, individual entrepreneurs and households of citizens. The article describes the features of the development of peasant (farm) households. The grouping of Russian regions by changes in the number of peasant (farm) households and individual entrepreneurs, studied the dynamics and concentration of production resources, the dynamics of the availability and structure of agricultural machinery. In the last decade, the peasant (farm) households are developing quite actively. However, there are negative trends in the form of uneven development of farm by region, increasing concentration of production, a high proportion of old agricultural machinery.
This article is about the tax burden of agricultural producers in the dynamics and activities related to agriculture, the concept of agricultural producers in accordance with the tax legislation. The different categories of farms produce agricultural products, among them are dominated by agricultural organizations, which differ in the number of available resources (area of agricultural land, livestock, number of employees, the average annual value of fixed assets), which should be taken into account when applying tax regimes. The article considers and compares the taxation regimes of agricultural producers: the General system and special regimes (simplified tax system, patent system of taxation, single agricultural tax). Application of the General system involves the payment of income tax (rate for agricultural producers – 0‰), value added tax, property tax organizations. The application of special tax regimes involves the payment of a single tax, which replaces the payment of income tax, value added tax, property tax organizations. The analysis of changes of separate articles of the tax law for the producers applying a unified agricultural tax is carried out. Features of tax base are considered for the value added tax, the uniform agricultural tax, the property tax of the organizations. Agricultural producers need to build a certain strategy for optimization of the tax burden taking into account the amount of income and prospects.
The directions of stimulation and assessment of investment activities in agro-industrial production of the region are presented in article. Justification of the investment project on creation of retail network of meat products of LLC Metatr is executed. The point of profitability of sales makes 464,874 roubles. The payback period of the project makes 3 months; monthly profitability of sales will make 26‰. The project is interesting by the low size of initial expenses, enough own means of the organization. Risks on this project is low as the enterprise works at a basis of own production.
The introduction of innovative technologies and modern means of mechanization is the basis for the steady growth of the economic efficiency of Russian agriculture and the competitiveness of domestic products. With the constant growth in demand for agricultural products, there are new requirements for product quality, production time, technologies used, the level of productivity in general, which forces enterprises to periodically update the machine and tractor fleet. Agricultural equipment of many enterprises is significantly worn out and economically obsolete, the service life often exceeds 10 years, which leads to an increase in the cost of maintaining them and increasing the cost of production. The article presents materials on the economic justification and feasibility of replacing the used brand of grain harvesters SK-5M Niva with a new brand of several variants of domestic combines (Don 1500B, Don 2600, RSM-101 Vektor 410, KZS-812 Palesse GS 812") A method of comparing operating costs and forecasting technical, technological and economic indicators of the work of the enterprise LLC Zalesovo. Calculations have shown that among the considered combine harvesters the use of the RSM-101 “Vektor 410” combine is most appropriate, with the lowest unit operating costs, less loss of grain during harvesting. The annual economic effect in comparison with the use of the SK-5M Niva combine will amount to 2.6 million roubles, the forecasted economic effect for the entire period of operation is more than 8.8 million roubles.
It is necessary to take into account the influence of external factors, such as environmental pollution in the current conditions of agricultural production. It is advisable to consider a new object of study - the ecological-economic system. The climate factor has a great influence on the state of ecological-economic systems; its character has changed in recent years. Therefore, when analyzing at the regional level, it is necessary to differentiate the constituent entities of the Russian Federation by the climatic conditions of agricultural production using the cluster analysis method. As a result of the study, it was proposed to expand the system of statistical indicators for a better assessment of meteorological conditions on the sustainability of ecological-economic systems of agriculture.
The article deals with the indicators characterizing the development trends and the state of the market of agricultural machinery of the agro-industrial complex. The assessment of a condition and acquisition of equipment and the equipment in agricultural production is resulted. Without underestimating the huge achievements in the industrialization of agricultural production, it is impossible not to note the huge reserves in the use of the technical potential of agriculture, affecting the insufficiently high growth rates of labour productivity and the difficulties in the implementation of food security in the conditions of import substitution. In these circumstances, the strategic beginnings of resource efficiency and its technical basis cannot remain unchanged.
The article presents the results of statistical analysis of demography of enterprises in agriculture, identifies trends and assesses the relationship of demographic changes in the industry with the current state and efficiency of agricultural production in Russia. It is proposed to apply the system of indicators of business demography in rural areas. It is shown that as a result of the development of market relations after the reform of the economy in the 90-ies in agriculture there have been fundamental changes in the objects of business demography and, judging by the main trends, structural changes will continue, which, of course, should be taken into account in the strategic planning in the field of economy and social policy in the agricultural sector.
Now production of pork increases considerable rates – to 20‰ a year. It is a consequence of the protectionist policy of the state for the industry pursued for the last 10 years which achieved the objectives, having led to saturation. 5‰ of the pig-breeding enterprises conduct intensive industrial pig-breeding; most the enterprises repaid the investment loans. Size is determined and the reliability of a calculated value of statistical criterion of stability of growth (Spirmen's criterion) of production of pork in the country is statistically estimated. It is proved that demand for pork, as well as for other types of meat, is elastic on income that in the conditions of reduction of real income of the population defines the pessimistic forecast of size of domestic demand. However, the prospects of change of state policy, transition from quoting to duties will reduce competitiveness of the enterprises of the industry a little and will lead to emergence of the unprofitable enterprises. In the conditions of full saturation of domestic market pork and the prospects of significant increase in export of the industry to which it is possible to refer preferential crediting of such directions of support of pig-breeding as veterinary service and construction of adequate logistic network.
The paper analyzes the development of the horticulture industry, identifies the main trends in its development, and identifies promising areas for further development based on the transition to intensive technologies aimed at achieving self-sufficiency of the population of the country with fruit and berry products. The trends revealed in the study indicate that there is a significant potential for further development of the sub-sector, due to the favourable climatic conditions of individual regions, as well as a number of agro-technological, social, environmental and economic factors. The authors formulate some proposals for further development of horticulture in the Russian Federation, which will receive organizational and economic justification in the course of further research. The main idea is a comprehensive approach to solving the problems of mechanization of production and creating conditions for the preservation of fruit and berry products.
Improving the competitiveness and export potential of vegetable products is possible only on the basis of innovation. The analysis of the current situation of innovation and investment development of the vegetable industry. The growth of innovation in the production of vegetables in recent years has been associated with the active support of the state, according to the import substitution program. The factors of successful implementation of innovations are revealed. The market of innovative agricultural technologies offers a wide choice of new and exotic ways of cultivation of vegetables both in the open ground, as well as in greenhouses. The features of innovative solutions in the production of vegetables: the positive and negative side of innovation. Innovative projects in the system of logistics, organization and management of vegetable production are considered. The market of innovations for the development of the vegetable growing industry is diverse, and the investment potential of enterprises is low. A less expensive option for increasing the competitiveness of the industry is the introduction of a system of adapted biologized production.