Agricultural producer
2. For the purposes of this chapter, agricultural producers are recognized as organizations and individual entrepreneurs engaged in the production of agricultural products, carrying out their primary and subsequent (industrial) processing (including on leased fixed assets) and selling these products, provided that the share of income from the sale of agricultural products produced by such organizations and individual entrepreneurs, including the product of their primary processing, produced from self-produced agricultural raw materials, in the total income from the sale of goods (works, services) of these organizations and individual entrepreneurs is not less than 70 percent, as well as agricultural consumer cooperatives (processing, marketing (trade), supply, horticultural, garden, livestock), recognized as such in accordance with the Federal Law of December 8, 1995 No. 193-FZ "On Agricultural Cooperation", where the share of income from the sale of self-produced agricultural products of members of these cooperatives cooperatives, including the products of primary processing produced by these cooperatives from agricultural raw materials produced by members of these cooperatives, as well as from works (services) performed for members of these cooperatives, constitutes not less than 70 percent of the total revenue from the sale of goods (works, services).
(par. 2 in the version of Federal Law No. 314-FZ dated December 30, 2008)
2.1. For the purposes of this chapter, agricultural producers also include:
1) city- and town-forming Russian fisheries organizations, where the number of employees, including family members living with them, is not less than half of the population of the corresponding settlement, and which meet the conditions established by the third and fourth sentences of sub-item 2 of this paragraph;
2) fisheries organizations and individual entrepreneurs provided that they comply with the following conditions:
if the average number of employees, determined in accordance with procedures established by the federal executive authority authorized in the field of statistics, does not exceed 300 people during the tax period;
if the share of income from the sale of catches of aquatic biological resources and (or) fish and other products produced from them by their own efforts in the total revenue from the sale of goods (works, services) is not less than 70 percent during the tax period;
if they carry out fishing on vessels of the fishing fleet owned by them or use them on the basis of charter agreements (bareboat charter and time charter)
Source: "Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 No. 117-FZ (as amended on 03.12.2012)
1. For the purposes of this Federal Law, agricultural producers are recognized as organizations, individual entrepreneurs (hereinafter - agricultural producer), carrying out the production of agricultural products, their primary and subsequent (industrial) processing (including on leased fixed assets) in accordance with the list approved by the Government of the Russian Federation, and the sale of these products provided that the share of income from the sale of these products in the income of agricultural producers from the sale of goods (works, services) is not less than seventy percent for a calendar year.
(as amended by Federal Law No. 46-FZ dated April 5, 2009)
2. Agricultural producers are also recognized as:
1) citizens running personal subsidiary farms in accordance with the Federal Law of July 7, 2003 No. 112-FZ "On Personal Subsidiary Farms";
2) agricultural consumer cooperatives (processing, sales (trade), service (including credit), supply, procurement), established in accordance with the Federal Law of December 8, 1995 No. 193-FZ "On Agricultural Cooperation" (hereinafter - the Federal Law "On Agricultural Cooperation");
3) peasant (farmer) households in accordance with the Federal Law of June 11, 2003 No. 74-FZ "On Peasant (Farmer) Household"
Source: Federal Law No. 264-FZ dated December 29, 2006 (as amended on February 28, 2012) "On the Development of Agriculture"
Морфология
Род
Понятие «сельскохозяйственный товаропроизводитель» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | сельскохозяйственного товаропроизводителя | сельскохозяйственных товаропроизводителей |
| Д | сельскохозяйственному товаропроизводителю | сельскохозяйственным товаропроизводителям |
| В | сельскохозяйственного товаропроизводителя | сельскохозяйственных товаропроизводителей |
| Т | сельскохозяйственным товаропроизводителем | сельскохозяйственными товаропроизводителями |
| П | сельскохозяйственном товаропроизводителе | сельскохозяйственных товаропроизводителях |