СІЛЬСЬКОГОСПОДАРСЬКІ ТОВАРОВИРОБНИКИ: ОБЛІКОВІ ТА ПОДАТКОВІ АСПЕКТИ ОПОДАТКУВАННЯ ПОДАТКОМ НА НЕРУХОМЕ МАЙНО, ВІДМІННЕ ВІД ЗЕМЕЛЬНОЇ ДІЛЯНКИ

Abstract

The article examines the main aspects of the tax on real property other than land plot (further – the tax on real property), which is paid by agricultural commodity producers, and the reflection of this tax in accounting. The tax on real property, which is paid as part of the property tax, belongs to local taxes. With regard to the tax on real property, local councils can implement a flexible tax policy that will allow territorial communities to achieve greater financial independence. Local councils have the right to set the maximum rate of the tax on real property, taking into account the location and types of real estate. An analysis of the norms of the Tax Code of Ukraine, which regulate the procedure for payment of the tax on real property, was carried out. The object of taxation for the tax on real property is the object of residential and non-residential real estate, including its share. If agricultural commodity producers own residential and non-residential real estate (parts thereof), they are tax on real property payers. Considering the important role played by agricultural commodity producers in the economy of Ukraine, it is advisable to ensure their support when building a domestic tax mechanism. A rationally constructed tax mechanism allows taking into account both the fiscal interests of the state and the interests of taxpayers, including agricultural commodity producers. In some cases, the tax legislation makes it possible not to pay the tax on real property, even when the taxpayer, including an agricultural commodity producer, owns certain objects that belong to real estate. The right not to pay the tax on real property depends not only on the types of real estate, but also on the category of persons who own this real estate. The conditions under which certain real estate objects belonging to agricultural commodity producers will not be subject to the tax on real property have been studied. The explanations of the representatives of the State Tax Service of Ukraine regarding the possibility of agricultural commodity producers not paying the tax on real property from certain real estate objects have been summarized. The composition of information on real estate objects, which agricultural commodity producers must accumulate in the accounting system, is considered.