Особливості оподаткування підприємств агропромислового комплексу в Україні

Abstract

The article is devoted to the research of problems of taxation of enterprises of agro – industrial complex in Ukraine. Peculiarities of the tax burden on agricultural enterprises are considered. The article also identifies the features and outlines the main problems of taxation of agricultural enterprises in Ukraine. Also, the historical stages of development of agricultural tax in modern Ukraine, the evolution of changes in regulations governing the payment of taxes by agricultural enterprises are analyzed. The process of formation of the system of taxation of agricultural enterprises is investigated. The key factors in the economic sphere of the agro-industrial complex of Ukraine, special regimes of taxation of agricultural producers, the order of payment of taxes and privileges that agricultural enterprises have are identified. The procedure for payment of income tax, value added tax and specifics of the fourth group of the single tax by agricultural producers has been studied. Particular attention is paid to the procedure and requirements for the transition of agricultural enterprises to the fourth group of the single tax and the consequences of increasing the tax burden for this group. The main elements of taxes for enterprises of the agricultural sector are revealed: taxpayers; objects of taxation; tax base; tax rate; the procedure for calculating the tax; tax period; term and procedure for tax payment; term and procedure for reporting on tax calculation and payment. It is concluded that the taxation of agro-industrial enterprises in Ukraine needs to be changed.The main goal is to make it optimal and acceptable for both the state and farmers, to simplify the system of tax administration, the establishment of tax benefits, especially for small agricultural producers, and to maintain predictability for the coming years. Keywords: taxation, agricultural commodity producer, simplified taxation system, agricultural enterprise, single tax, land tax, income tax, value added tax, tax rate, tax period, taxpayer, IV group of single tax payers