
	Taxes and Taxation Reference: Pianova, M. V. On the Question about Taxation of Agricultural Goods Producers // Taxes and Taxation. 2012. № 1. P. 51-57. URL: https://en.nbpublish.com/library_read_article.php?id=59095 Pianova, M. V. On the Question about Taxation of Agricultural Goods Producers Abstract: The article is devoted to particular issues of taxation of agriculture as the main direction of indirect state support of this industry sector. The author of the article gives his evaluation of attractiveness of implementation of a special tax regime ‘Single Agricultural Tax’ in comparison with other taxation regimes. Keywords: taxes and taxation, agricultural, industry, attractiveness, Singe Agricultural Tax, indirect, state, support, special, regimes. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Nalogovyy kodeks Rossiyskoy Federatsii, chast' II. (s izmeneniyami i dopolneniyami) 2. Federal'nyy zakon ot 08.12.1995 №193-FZ «O sel'skokhozyaystvennoy kooperatsii» 3. Federal'nyy zakon ot 29.12.2006 №264-FZ «O razvitii sel'skogo khozyaystva» 4. Pis'mo Ministerstva finansov RF ot 14.07.2008 №03-03-06/1/403 5. Domracheva E.S. Nalogooblozhenie v sisteme gosudarstvennogo regulirovaniya APK // Sbornik nauchnykh 6. trudov SevKavGTU. Seriya «Ekonomika». - 2008. - №7. 7. Ivanova M.V. Nalogi v sel'skom khozyaystve: deystvuyushchaya praktika i perspektivy razvitiya // Uchenye 8. zapiski. Sbornik nauchnykh trudov. 9. Ul'yanovsk. – UlGU.- 2007. 10. Kizimov A. S. Nalogooblozhenie sel'skogo khozyaystva v Kitae// Rossiyskiy nalogovyy kur'er. – 2009. 11. - №15. 12. O problemakh i perspektivakh razvitiya malogo i srednego biznesa: nalogovyy aspekt// Nalogovaya po- 13. litika i praktika. – 2008 g. - №11 (71) 14. P'yanova M.V. Zarubezhnyy opyt nalogovogo stimulirovaniya agrarnogo sektora ekonomiki // Nalogi 15. i nalogooblozhenie. - 2009. - №5 16. Kukharenko V.B., Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran // M.: RAGS. – 2009. 17. Nalogi i nalogovaya sistema Rossiyskoy Federatsii // Pod nauch. red. L.I. Goncharenko. – M.: INFRA- 18. M, 2009. 19. Sravnitel'nyy obzor zakonodatel'noy i pravoprimenitel'noy praktiki spetsial'nykh nalogovykh 20. rezhimov dlya malogo biznesa v zarubezhnykh stranakh i Rossii// TASIS SMERUS 9803. -2003. 21. Zakony sub'ektov RF// Spravochno-pravovaya sistema «Konsul'tant Plyus» 22. Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby Rossii www.nalog.ru 23. Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki www.gks.ru

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Pianova, M. V. On the Question about Taxation of Agricultural Goods Producers