Єдиний податок бізнес-суб’єктів аграрного сектору: сучасний стан та тенденції оподаткування

Abstract

И.А. Крюкова, О.В. Цуркан. Единый налог бизнес-субъектов аграрного сектора: современное состояние и тенденции налогообложения. В статье исследована система нормативно-правовых и экономических основ налогообложения единым налогом четвертой группы бизнес-субъектов аграрного сектора. Проанализированы размеры уплаты единого налога сельскохозяйственными предприятиями, определен фактический уровень налоговой нагрузки по единому налогу. Выявлены основные тенденции налогообложения единым налогом четвертой группы в сельском хозяйстве за последние годы. Систематизированы основные направления усовершенствования направлений налогообложения доходов бизнес-субъектов аграрного сектора в контексте формирования свободного рынка оборота земельных участков сельскохозяйственного назначения.

I.A. Kryukova, O.V. Tsurkan. The single tax of business entities in the agrarian sector: modern state and trends in taxation. The system of regulatory and economic foundations of taxation with a single tax of the fourth group of business entities in the agricultural sector is considered in the article. The amount of payment of the single tax by agricultural enterprises has been analyzed here. It has been determined that the specific weight of a single tax of the 4th group in the structure of state taxes is 1.9%, local taxes - about 7%. The actual level of the tax burden on the single tax has been determined. It was revealed that over the past three years the tax burden of agricultural enterprises on the single tax has grown 6 times. The main tendencies of taxation with a single tax of the fourth group in agriculture in recent years have been identified. Among them are: 1) significant increase in tax rates for agricultural enterprises; 2) a significant increase in the size of the united single tax of the 4th group; 3) stable over fulfillment of the budget plan for the receipt of the single tax; 4) an increase in the tax burden; 5) change in the structure of enterprises-payers of the single tax (by the size of the agricultural business); 6) loss of the preferential mechanism for taxation of business entities of the agrarian economy. Some directions of improving the directions of income taxation of business entities of the agricultural sector in the context of the formation of a free market for the turnover of agricultural land were systematized in the article. The main ones are: creation of a system of special support for agrarian business through the prism of chain formulation of products, preferential taxation for agrarian enterprises that form the Ukrainian countryside, taking into account profitability in taxation.