2022, № 96UDC: 657.3
Key features and prospects of automatic simplified taxation system in agricultural formationsThe article considers the main aspects of the pilot project of automatic simplified taxation system, which is special tax regime of experimental nature with the possibility of usage in several regions of Russian Federation. Innovations in legislation very important at the stage of choosing this regime related to the specific of this tax regime are presented. Prospects of application of the automated simplified taxation system in agricultural formations, especially in the Krasnodar Territory are studied. A comparative analysis of automated simplified taxation system and unified agricultural tax is carried out. The perspective of choosing between automated simplified taxation system and unified agricultural tax is shown. The calculation of the tax burden for the two above-mentioned taxation regimes is carried out. Conclusions are drawn on the possibilities that the application of automated simplified taxation system opens up and on the problems the entity can have with introducing this regime into its practice.
Keywords: Automated simplified taxation system, tax regime, pilot project, analysis, comparison, agricultural organizations.
- Олейник, М. А. Аудит расчетов с бюджетом по налогам сельскохозяйственных организаций / М. А. Олейник, Ю. Н. Шоль, Е. С. Захарова // Естественно-гуманитарные исследования. - 2020. - № 27 (1). - С. 291-298.
- [Электронный ресурс]. - Режим доступа:https://investkuban.ru.
- [Электронный ресурс]. - Режим доступа:https://rmsp.nalog.ru.
- [Электронный ресурс]. - Режим доступа:https://rosstat.gov.ru.
- Oleynik Margarita Anatolyevna, senior teacher, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
- Logvina Anna Igorevna, student, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.