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Tax Regulation Using A Single Agricultural Tax

Table 3:

Indicators 2014 г. 2015 г. 2016 г. 2017 г.
Million rubles. in % to total number Million rubles in % to total number Million ruble in % to total number Million rubles in % to total number
1 Sum of income,in total, including. 1 145 857 100 1 443 238 100 1 602 573 100 1 548 773 100
1.1 organizations 976 439 85,2 1 209 177 83,8 1 321 088 82,4 1 238 808 80,0
1.2 peasant (farmer) households 169 418 14,8 234 061 16,2 281 486 17,6 309 966 20,0
2 Sum of expenses, in total, including 1 064 504 100 1 295 986 100 1 434 498 100 1 390 556 100
2.1 organizations 917 591 86,2 1 102 397 85,1 1 200 380 83,7 1 132 970 81,5
2.2 peasant (farmer) households 146 913 13,8 193 589 14,9 234 118 16,3 257 586 18,5
3 Tax base (1–2) in total, including. 121 387 100 195 839 100 212 472 100 206 626 100
3.1 Organizations(1.1–2.1) 95 758 78,9 152 656 77,9 161 708 76,1 149 159 72,2
3.2 peasant (farmer) households (1.2–2.2) 25 628 21,1 43 183 22,1 50 764 23,9 57 468 27,8
4 The loss sum reducing tax base for the tax periodIn total, including 30 771 100 32 020 100 19 206 100 19 292 100
4.1 organizations 27 777 90,3 29 187 91,2 17 154 89,3 17 232 89,3
4.2 peasant (farmer) households 2 994 9,7 2 833 8,8 2 052 10,7 2 060 10,7
5 Share of the written-off loss of last yearsin total, including 25,3 16,4 9,0 9,3
5.1 organizations 29,0 19,1 10,6 11,6
5.2 peasant (farmer) households 11,7 6,6 4,0 3,6
6 The amount of the estimated unified agricultural tax(3–4*6%)In total, including 5 453 100 9 587 100 11 367 100 11 193 100
6.1 organizations(3.1-4.1*6%) 4 087 74,9 7 184 74,9 8 483 74,6 7 882 70,4
6.2 peasant (farmer) households(3.2– 4.2*6%) 1 366 25,1 2 403 25,1 2 885 25,4 3 311 29,6
7 Real tax rate (taking into account the written-off losses) (6/3*100%)In total, including, 4,5 4,9 5,4 5,4
7.1 organizations 4,3 4,7 5,2 5,3
7.2 peasant (farmer) households 5,3 5,6 5,7 5,8
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