Agricultural products
3. For the purposes of this chapter, agricultural products include plant production from agriculture and forestry, and animal husbandry products (including those obtained as a result of breeding and rearing of 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 of Products. At the same time, agricultural products include catches of aquatic biological resources, fishery and other products derived from aquatic biological resources specified in paragraphs 4 and 5 of article 333.3 of this Code, as well as catches of aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international agreements of the Russian Federation on fishing and conservation of aquatic biological resources, fishery and other products produced on vessels of the fishing fleet from aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international agreements of the Russian Federation on fishing and conservation of aquatic biological resources
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)
Agricultural produce - products obtained from (harvested from) biological assets of the enterprise
Source: International Financial Reporting Standard (IAS) 41 "Agriculture" (as amended on 18.07.2012) (applied in the Russian Federation by Order of the Ministry of Finance of Russia dated 25.11.2011 No. 160n)
Понятие «сельскохозяйственная продукция» женского рода.
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | сельскохозяйственной продукции | сельскохозяйственных продукций |
| Д | сельскохозяйственной продукции | сельскохозяйственным продукциям |
| В | сельскохозяйственную продукцию | сельскохозяйственные продукции |
| Т | сельскохозяйственной продукцией | сельскохозяйственными продукциями |
| П | сельскохозяйственной продукции | сельскохозяйственных продукциях |