Scientific Journal of KubSAU

Two modes of the agricultural taxation are considered in the article: general regime of the taxation and spe-cial mode of the taxation. The authors precisely de-scribed communication between different ways of grain purchases (VAT incl. or VAT excl.), and possi-bility of the subsequent compensation of the VAT to the exporter according to its ex-port activity. The fol-lowing question is highly mentioned in the article: the necessity of control of illegal operations in the Russian grain market. The alternative scheme of VAT return is offered

Reformation of the grain exchange of Russia becomes a key aspect of strengthening of the reached line items, and also an entry into the new regional markets due to the need of development of an export potential of Russia within the international grain market. In this work basic elements of upgrade of the existing grain mechanism are considered (on basis of JSC National Mercantile Exchange), examples are given from practical operating activities of CME Group Inc (Group of the Chicago board of trade). The conclusion that consolidation of the Russian Federation, Ukraine and the Republic of Kazakhstan under the auspices of a single grain platform becomes a priority in development of export trade in the Black Sea pool, especially in the conditions of the fixed competition for the markets