Actual issues of accounting for subsidies by commodity producers of the agroindustrial complex when calculating corporate income tax

Abstract

The article examines the procedure for accounting for subsidies in the formation of the tax base for corporate income tax, systematizes the factors that affect the determination of the procedure for their accounting. An algorithm is derived for accounting for subsidies for agricultural producers when calculating the tax base for corporate income tax based on the peculiarities of the formation of the tax base for income tax, providing for the possibility of forming tax bases that are taxed at different tax rates.