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 |