Abstract
Federal Law 264-FZ of December 29, 2006 “On the Development of Agriculture” in article three defines the concept of “agricultural commodity producer”, which recognizes an organization, an individual entrepreneur engaged in the production of agricultural products, their primary and subsequent (industrial) processing (in 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 the total income of agricultural producers from the sale of these products is at least seventy percent during the calendar year. The following are also recognized as agricultural producers: citizens running personal subsidiary plots, in accordance with the Federal Law of July 7, 2003 No. 112-FZ “On personal subsidiary plots”.