UNIFORM AGRICULTURAL TAX - AS THE MOST OPTIMUM MODE OF THE TAXATION FOR AGRICULTURAL PRODUCERS

Issue № 12, 2013, article № 6, pages 40-43

Section: Problems of efficient management

Language: Russian

Original language title: ЕДИНЫЙ СЕЛЬХОЗНАЛОГ - КАК НАИБОЛЕЕ ОПТИМАЛЬНЫЙ РЕЖИМ НАЛОГООБЛОЖЕНИЯ ДЛЯ СЕЛЬХОЗПРОИЗВОДИТЕЛЕЙ

Keywords: SAT, POSITIVE AND NEGATIVE ASPECTS OF APPLICATION SAT, THE STRUCTURE AND DYNAMICS OF TAX REVENUES, THE ANALYSIS OF TAX BURDEN INDICATORS

Abstract: Single agricultural tax - a special tax regime, which is incorporated in order to preferential taxation of agricultural producers, it frees taxpayers from paying taxes on profits, property tax, VAT (except for the tax payable on goods imported into the customs territory of the Russian Federation, and payable in accordance with Article 174.1 of the Tax Code). This release simplifies the taxation system of agricultural producers, but does not reduce the requirements for recognition of income and expenses. Rational choice of tax treatment between general taxation system and a special regime should be driven by the benefits that the organization will receive as a result of the decision. In this article the problem of selection and application of the special tax regime of agricultural enterprises and SAT, the example of these two farms, analyzed tax revenues and tax burden, taking into account the profitability of its payment.

Authors: Bazhinova Tatiana Konstantinovna, Ivanova Irina Petrovna, Karpova Tatiana Evgenevna