Kamyshin, Volgograd, Russian Federation
The features of taxation of agricultural enterprises are considered. The characteristic features of an agricultural holding as an object of taxation are listed. The necessity of tax optimization in the companies forming it is justified. The possibilities of accounting policy from the point of view of tax optimization are considered. It is proposed to improve the methodological elements of accounting policy for the purposes of tax optimization of agricultural holding companies.
agricultural holding, accounting policy, tax optimization, planning, elements
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