Nikitina, A.Kh. Tax exemptions for the Russian producers of agricultural commodity producers

Abstract: The article is devoted to the changes in the tax legislation regarding the agricultural commodity producers from the point of view of adaptation of the agricultural production complex to the participation of Russia in the WTO. In order to adapt the agricultural commodity production complex to the participation of Russia in the WTO and to avoid negative consequences for the agricultural commodity producers, the amendments were included into the Tax Code of the Russian Federation, and they came into force in 2013 in accordance with the Federal Law of October, 2, 2012 N. 161-FZ. As a result of application of the tax exemptions the forecast was made for the shortfalls in income of the budget system of the Russian Federation. As a result, the planned economy of agricultural commodity producers with the use of tax exemptions amounts to about 42 billion rubles, and the predicted annual losses due to entering the WTO amount to 4 billion US Dollars. At the same time, if one is to analyzes the correlation of the amount of tax exemptions for the agricultural commodity producers and the oil and gas income of the federal budget, the losses of the federal budget from the tax exemptions are not considerable. For example, they shall amount to 0,42 per cent in 2013, 0,37 per cent in 2014, 0,34 per cent in 2015. Therefore the changes shall ease the tax burden of agricultural commodity producers, however the state support of the agricultural commodity production complex is not sufficient for the Russian agricultural commodity producers. For the further development of the tax legislation the following is being offered. 1) As to functioning of the Unified Agricultural Tax (UAT), special attention should be paid to the issues of improvement of its parallel development with the general taxation system (use of differentiated tax rates depending on types of economic activity, solving the VAT problem, etc.). 2) As to stimulation of agricultural investments, accent should be made upon the regulating and stimulating functions, and not the fiscal function. Among the stimulating tax measures for the rural areas, one should mention lowering the tax burden and formation of beneficial investment climate in the agricultural commodity production complex. 3) As to stimulation of efficient use of land resources and environmental taxation, introduction of the correcting coefficients for every natural environmental system, setting the rate of land tax in accordance with income and with a regressive dependency upon the dynamics of the quality of the agricultural farmland and its inclusion into the united system of financial turnover.

Keywords: