Переработка семян масличных культур в сельскохозяйственных организациях Красноярского края и выбор налоговой стратегии

Abstract

The article assesses the feasibility and effectiveness of the project for the processing of oilseeds, the industrial production of vegetable oils and feed products in the Krasnoyarsk Territory. The results of a marketing study of the oil and fat products market and a positioning option for an unconventional group of vegetable oils are presented. The analysis of the financial and economic activities of the leading enterprise of the agro-industrial complex of the Krasnoyarsk Territory, specializing in breeding, production and sale of elite seeds of wheat, barley, oats, was carried out; the prospects for organizing the production of oilseeds processing on its basis were determined. The connection of the project with the need to achieve the strategic goal of the region in meeting the needs of the population in locally produced products and a complex socio-economic effect (jobs, tax deductions) is reflected. The costs of the project and the main financial and economic performance indicators are presented. Options for taxation in the implementation of a project for the processing of oilseeds are considered, and the tax burden is determined. Directions for optimizing taxation and improving the financial results of economic activity in the implementation of a project for the processing of oilseeds are proposed. It is proved that for the leading enterprise of the agro-industrial complex of the Krasnoyarsk Territory, when implementing a project for the processing of oilseeds, it is advisable to apply the general taxation system.