ПЛАНИРОВАНИЕ И ОЦЕНКА НАЛОГОВОЙ НАГРУЗКИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ТОВАРОПРОИЗВОДИТЕЛЕЙ ПО «ПРИБЫЛЬНЫМ» НАЛОГАМ И СБОРАМ

Abstract

The agrarian sector of the Russian economy is systematically exposed to state intervention in terms of establishing a special tax regime and providing benefits for certain types of taxes. Along with this, the current tax mechanisms that stimulate investment, innovation and entrepreneurial activities of economic entities of the agro-industrial complex have not been sufficiently worked out, which periodically entails the emergence of a number of problems in the conduct of agribusiness. The article deals with the problematic issues of assessing and planning the tax burden of agricultural producers on the «profitable» taxes at the regional level, the revenues of which largely depends on the filling of budgets of all levels. In this regard, for the executive and legislative authorities of subsidized regions, the issues of objectivity in assessing the tax burden on «profitable» taxes and the possibility of increasing tax revenues from them to the budget are of particular interest. The aim of the study is to analyze the tax burden of agricultural enterprises in terms of «profitable» taxes and to develop proposals for improving the methodology for its assessment, taking into account the close relationship between production efficiency and tax policy. The authors analyzed the flows of tax payments, as well as the list of obligations of agricultural producers of the Saratov region to pay «profitable» taxes, depending on the selected tax regime. The problematic issues of the mechanism of formation of the taxable base and the possibility of eliminating the impact of the human factor on the reduction of the taxable base for «profit- able» taxes are considered. The author’s method of determining the normative taxable base of agricultural organizations for «profitable» taxes, taking into account the profitability of production and differentiation by natural and economic microzones of the Saratov region, is proposed. Using the available information base, the calculation of the regulatory taxable base of agricultural enterprises for profit tax and unified agricultural tax in the context of microzones of the Saratov region was carried out.