Home  Journals  Economic Analysis: Theory and Practice  4(169) - 2010 February

Procedure for calculation and payment single agricultural tax

Available online: 3 February 2010

Subject Heading: TAX OPTIMIZATION

JEL Classification: 

To create a gentle mode of taxation of agricultural producers in Russia works since 2004, a special system - a single agricultural tax. In this paper we consider the conditions for the transition to this system, the procedure for determining the taxable base for the ESHN and determination of income and expenditure, adopted for tax purposes. Practical examples of calculations of the tax burden in terms of ESHN, calculation of income (not less than 70%) from sales of products for agricultural purposes and its initial processing.

Keywords: single agricultural tax, taxation of agricultural producers, the object of taxation, income and expenses to be taken for tax purposes

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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