this is a scene from the movie "idi i smotri" which was made in the early 80s. This specific scene was shot in a time and atmosphere when health and safety and animal rights weren't a major concern.
What you see starting from 3.22 is actual machine gun fire and real tracers, note that it's dusk and that the machine gun muzzle flashes are well visible

WARNING: the cow in the scene actually gets it, it's no trick, so if you are for the rights of cows or don't wanna see a cow being hit by a machine gun, don't watch it.