the Leading and National Research Nizhigorodsky State University named after N.I. Lobachevsky (forensic science department, associate professor)
Russian Federation
The article discusses certain aspects related to the procedure and rules for determining the value of wood obtained in the course of carrying out activities on forest fund lands, in accordance with the content of articles 43–46 of the Forest Code, for the purpose of its subsequent implementation, based on algorithms defined by the relevant decree of the Government of Russia. In order to comply with legal requirements for determining the value, it is important to make comprehensive use of special knowledge: in the field of forest management, in understanding accounting processes, in the process of determining the species composition of wood and qualitative characteristics affecting its grade, etc. In the process of determining the cost, it is important to correctly take into account the necessary factors characterizing not only the volume of wood, but also its species composition, grade and dimensional characteristics, correctly determine the category of taxes, applied correction coefficients and other indicators detailed in legislation and regulatory and technical documents. The procedure and rules for determining the cost, with their strict observance, make it possible to exclude possible errors, including intentional ones, which, in turn, will allow you to get the maximum value for the object being sold, which will have a positive effect on the receipt of funds to the appropriate budget.
wood sales; cost determination algorithm, factors influencing the price
1. On approval of the Strategy for the Development of the forest complex of the Russian Federation until 2030: decree of the Government of the Russian Federation no. 312-r of February 11, 2021. Collection of legislative acts of the RF, 2021, no. 8, part II, art. 1398. (In Russ.)
2. Press release of the St. Petersburg International Commodity Exchange ‘‘The volume of timber trading at SPBMTSB exceeded 4.9 million cubic meters by the end of the year’. URL: https://spimex.com/upload/iblock/71b/gb3ahom03otyt0azyc2tvkl8v0q9fmxo.pdf (accessed 06.02.2024). (In Russ.)
3. On the sale of wood obtained from the use of forests located on forest fund lands in accordance with Articles 43–46 of the Forest Code of the Russian Federation: decree of the Government of the Russian Federation no. 604 of July 23, 2009 (as amended of December 14, 2023). Collection of legislative acts of the RF, 2009, no. 30, art. 3840. (In Russ.)
4. On the rates of payment per unit volume of forest resources and the rates of payment per unit area of a forest plot owned by the Federal Government: decree of the Government of the Russian Federation no. 310 of May 22 (as amended on June 15, 2023). Collection of legislative acts of the RF, 2007, no. 23, art. 2787. (In Russ.)
5. On the application in 2023–2026 of coefficients to the rates of payment per unit volume of forest resources and the rates of payment per unit area of a forest plot owned by the federal Government: decree of the Government of the Russian Federation no. 2405 of December 23, 2022. Collection of legislative acts of the RF, 2023, no. 1, part I, art. 230. (In Russ.)
6. On amendments to the rates of payment per unit volume of forest resources and the rates of payment per unit area of a forest plot owned by the federal Government: decree of the Government of the Russian Federation no. 578 of April 10, 2023. Collection of legislative acts of the RF, 2023, no. 16, art. 2919. (In Russ.)
7. GOST 9462–2016. The interstate standard. Round hardwood timber. Technical conditions. Moscow: Standartinform Publ., 2017. (In Russ.)
8. GOST 9463–2016. The interstate standard. Round softwood timber. Technical conditions. Moscow: Standartinform Publ., 2017. (In Russ.)
9. GOST 2140–81. The interstate standard. Visible defects of wood. Classification, terms and definitions, methods of measurement. Moscow: Standartinform Publ., 2006. (In Russ.)
