В статье рассматриваются вопросы, связанные со смыслом новелл, введенных Налоговым кодексом Украины в нормы налогообложения украинских сельскохозяйственных предприятий
Tax legislation underwent dramatic changes due to adoption of the Tax Code of Ukraine (TC). Whereas the TC still provides a special taxation regime for agriculture enterprises – fixed agricultural tax and special regime of value added tax (VAT), a range of changes and innovations regarding taxation of agriculture enterprises have been introdused.
The following questions are examined in the article:
– land rents and taxes, namely: tax rates on agricultural land and land lease;
– taxation of agricultural enterprises, namely: fixed agricultural tax, special VAT tax regime and temporary VAT incentives provided to suppliers of grain and industrial crops.
Источник: the Ukrainian Journal of Business Law. – 2011. – P. 25 – 27.