摘要：The article covers the fiscal relations that are developing in thesphere of agro- industrial complex of Russia. In this economy sector, as inall others, non-tax payments are charged, which are not officiallysubmitted in the Tax Code of the Russian Federation, but are obligatory forpayment to various control and monitoring bodies. This legal conflictresults that non-tax payments are not taken into account in the calculationof the fiscal burden of economic entities, the reason why it can increaseuncontrollably, thus limiting the company's profitability. This indicatordirectly determines the amount of its own available financial resources,which the company can direct to reinvest in its own innovativedevelopment. In this conction, the article analyzes the normative legalfield of non-tax payments and the composition of the of the Russian budgetrevenue register, which includes all the main non-tax payments. Aselection of profile payments administered and collected from companiesin the agro-industrial complex of the Russian Federation is carried out.Qualitative and quantitative indicators of non-tax payments of the agro-industrial complex of Russia in the period of 2018-2021 are studied on asample basis. Conclusions are made regarding the presence of fiscalburden of non-tax payments being a limiting factor of investment policy inthe innovative development sphere of companies of the Russian agro-industrial complex.
其他摘要：The article covers the fiscal relations that are developing in the sphere of agro-industrial complex of Russia. In this economy sector, as in all others, non-tax payments are charged, which are not officially submitted in the Tax Code of the Russian Federation, but are obligatory for payment to various control and monitoring bodies. This legal conflict results that non-tax payments are not taken into account in the calculation of the fiscal burden of economic entities, the reason why it can increase uncontrollably, thus limiting the company’s profitability. This indicator directly determines the amount of its own available financial resources, which the company can direct to reinvest in its own innovative development. In this connection, the article analyzes the normative legal field of non-tax payments and the composition of the of the Russian budget revenue register, which includes all the main non-tax payments. A selection of profile payments administered and collected from companies in the agro-industrial complex of the Russian Federation is carried out. Qualitative and quantitative indicators of non-tax payments of the agro- industrial complex of Russia in the period of 2018-2021 are studied on a sample basis. Conclusions are made regarding the presence of fiscal burden of non-tax payments being a limiting factor of investment policy in the innovative development sphere of companies of the Russian agro- industrial complex.
