TAXATION OF AGRICULTURAL PRODUCERS
Issue № 6, 2019, article № 7, pages 37-43
Section: Problems of efficient management
Original language title: НАЛОГООБЛОЖЕНИЕ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ТОВАРОПРОИЗВОДИТЕЛЕЙ
Keywords: TAX REGIMES, AGRICULTURAL PRODUCERS, SPECIAL TAX REGIMES, SINGLE AGRICULTURAL TAX, SIMPLIFIED TAX SYSTEM, PATENT SYSTEM OF TAXATION, GENERAL TAX REGIME, INCOME TAX, VALUE ADDED TAX, CORPORATE PROPERTY TAX, TAX BURDEN
Abstract: This article is about the tax burden of agricultural producers in the dynamics and activities related to agriculture, the concept of agricultural producers in accordance with the tax legislation. The different categories of farms produce agricultural products, among them are dominated by agricultural organizations, which differ in the number of available resources (area of agricultural land, livestock, number of employees, the average annual value of fixed assets), which should be taken into account when applying tax regimes. The article considers and compares the taxation regimes of agricultural producers: the General system and special regimes (simplified tax system, patent system of taxation, single agricultural tax). Application of the General system involves the payment of income tax (rate for agricultural producers – 0‰), value added tax, property tax organizations. The application of special tax regimes involves the payment of a single tax, which replaces the payment of income tax, value added tax, property tax organizations. The analysis of changes of separate articles of the tax law for the producers applying a unified agricultural tax is carried out. Features of tax base are considered for the value added tax, the uniform agricultural tax, the property tax of the organizations. Agricultural producers need to build a certain strategy for optimization of the tax burden taking into account the amount of income and prospects.
Authors: Moiseeva Olga Aleksandrovna