State regulation of the price policy of agroeconomics in modern conditions (on the example of the fruit and berry sub-complex of the Krasnodar region)
The work is devoted to the main directions of state regulation of the price policy of agricultural economics in modern conditions. State policy of import substitution is the main instrument of state regulation of the economy and food security of the regions and the country as a whole. The effectiveness of state regulation of agriculture has increased with the adoption of the state program. State support is particularly important for fruit and grape producers. The paper actualizes the place and importance of fruit and berry production by specialized agricultural organizations of the Krasnodar region both for the regional economy and for the country as a whole. The article reveals the tools of state support of agricultural producers of fruit and berry products. The most effective and effective tools at the moment are subsidizing part of the costs of laying perennial plantations and caring for them, and preferential taxation of agricultural producers under a special tax regime - Single agricultural tax (SAT). The entry into force of the provisions of the Federal law “On amendments to the first and second parts of the Tax code of the Russian Federation and certain legislative acts of the Russian Federation” dated 27.11.2017 No. 335-FZ suggests that all agricultural producers will become a payer of value added tax. The study confirmed the negative consequences of changing the status of the taxpayer. In fact, the agricultural producer pays the amount of VAT charged to the seller 's account, thus acting as a “transit” involved in the calculations between the buyer and the budget. However, the increase in the cost of goods will automatically lead to a decrease in demand for products and loss of competitiveness, which actualizes the problem of efficiency of state regulation and support of the industry.