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Tax Regulation Using A Single Agricultural Tax

Table 4:

Indicator 2014 2015 2016
1 Tax base for a single agricultural tax,(income – expenses) thousand rubles 4075 9212 7002
2 SAT, thousand rubles (1*6%) 245 553 420
3 Profit before the taxation (according to accounting), thousand rubles 9732 23169 15150
4 Difference between tax base on a single agricultural tax (according to tax accounting) and financial result (according to accounting) thousand rubles (3–1) 5657 13957 8148
5 – in % to financial result (4/3) 58,1 60,2 53,8
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