Extrabudgetary revenues of state veterinary institutions of the Irkutsk region from the provision of paid veterinary services

Abstract

The territory of the Irkutsk region is prosperous for especially dangerous animal diseases. Pricing in the field of paid veterinary services largely depends on regional features, including remuneration, conditions for animal husbandry, geographical location of the region, etc., as well as constantly changing tax obligations. All this requires scientific justification, development and constant improvement of regional prices for veterinary services, their adjustment and addition in connection with the emergence of new types of veterinary services. The legal regulation of paid veterinary services is regulated by an order of the Council of Ministers of the Russian Federation of October 30, 1991, which allows the implementation of these services in state veterinary institutions. The Ministry of Agriculture of the Russian Federation, in agreement with the Ministry of Economy and Finance of the Russian Federation, approved on January 28, 1992 a list of paid and free veterinary services. The free veterinary services performed at the expense of the budget (vaccination, diagnosis, treatment) include measures for especially dangerous diseases of animals, birds, fish. The provision of paid veterinary services is regulated by the Rules for the provision of paid veterinary services, approved by Decree of the Government of Russia dated August 6, 1998 No. 898. Paid veterinary services are provided to productive and unproductive animals in farms and enterprises, regardless of the subordination and ownership of services.