The share of income from the sale of products of primary processing – definition and meaning of "The share of income from the sale of products of primary processing"

The share of income from the sale of products of primary processing is determined based on the ratio of expenses for the production of agricultural products and the primary processing of agricultural products to the total amount of expenses for the production of products from the agricultural raw materials produced by them¹.

Federal Law No. 177-FZ dated November 3, 2006, "On Amending Article 346-2 of Part Two of the Tax Code of the Russian Federation" dated November 3, 2006, as amended on November 3, 2006, Art. 1, para. 2 // RSZ RF. 2006. No. 45. Item 4629. ↩