Th e article presents an algorithm for the formation of the taxable base for the purposes of tax accounting when drawing up a tax return on the profi t of an agricultural holding. It is recommended to monitor settlements with the budget in terms of calculable tax payments for each participant of the agricultural holding. Corrections are proposed to be introduced into the accounting policy for the purposes of tax accounting, which make it possible to adapt accounting to the requirements of tax accounting.
agricultural holding, tax accounting, accounting policy
1. Gluschenko A.V., Zabaznova D.O., Terehina N.V. Razvitie metodiki upravlencheskogo ucheta v agroholdingah. Volgograd: Sfera, 2018. 186s.
2. Gluschenko A.V. Povyshenie kachestva informacii na osnove vnutrenney standartizacii uchetnogo processa integrirovannyh formirovaniy holdingovogo tipa // Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 3: Ekonomika. Ekologiya. 2010. № 1 (16). S.136-144.
3. Evolyuciya uchetnoy mysli i ee sovremennoe sostoyanie [Tekst]: ucheb. Posobie (Chast' 1) / pod obsch. Red. Prof. L.C. Badmahalgaeva. Elista: Izd-vo Kalm. Un-ta, 2014. T 1. 184 s.
4. Nalogovyy kodeks Rossiyskoy Federacii. Chast' vtoraya ot 05.08.2000 N 117-FZ: prinyat Gos. Dumoy 19 iyulya 2000 g.: odobr. Sovetom Federacii 26 iyulya 2000 g.: vvod. Feder. zakonom Ros. Federacii ot 5 avgusta 2000 g. N 117-FZ
