Problems of taxation of the agricultural sector

Kuleshova Valentina Pavlovna

The article deals with the main trends and problems of taxation of domestic enterprises of the agricultural sector in modern economic conditions. It is shown that the complete system of taxation is financially inefficient for most domestic agricultural enterprises, especially small and medium-sized ones. The main advantages of using the single agricultural tax (ESHN) regime by domestic agricultural producers are highlighted. The dynamics of revenues to the budget of the Russian Federation eshn in 2010-2017 is considered. The relative efficiency of the ESHN regime is argued by constructing an economic and statistical function of the influence of gross revenue in Russian agriculture on the dynamics of the collection of ESHN. The main problems of the application of the tax regime of the national agricultural enterprises are systematized. Recommendations for improving the cost accounting in the calculation of the tax base for the unified tax system, such as the inclusion in their composition of the costs not only to Finance activities in the field of fire safety, but also the entire economic security of the agricultural enterprise; inclusion in this group of expenses of expenses on research and development; improvement of cost accounting from possible loss of livestock and poultry. The necessity of a differentiated approach in the calculation of the minimum share of revenue from sales of agricultural products in determining the possibility of transition to the ESHN.

Keywords:tax regime, agricultural production, ESHN, VAT, property tax, tax base, gross revenue in agriculture.