The issues of agricultural enterprises transition to the general agricultural tax

Economy of agroindustrial complex
Authors:
Gvozdikov Alexander V. Tomilina Elena P. Glotova Irina I.
Abstract:

The article analyzes the issues of agricultural enterprises transition to the general agricultural tax, in the existing tax law framework. Schemes of movement of agricultural production are defined and the influence of basic price of the general prices is set. The necessity of providing the processor with calculating the agricultural tax from the added tax and not the general tax is explained or the decreasing 70% level giving the right to consider the enterprise an agricultural one is measured