Authors:
T. V. ZYRYANOVA, doctor of economic sciences, professor,
E. M. KOT, candidate of economic sciences, associate professor,
A. O. ZAGURSKI, graduate student,
Ural State Agrarian University (42 K. Libknehta Str., 620075, Ekaterinburg).
Abstract. The variety of organizational and legal forms of economic activity in modern Russia allows enterprises, when carrying out internal tax policy, to build an organizational and production structure in such a way as to provide the optimal threshold for the tax burden. Among such forms, the agricultural production cooperative is of great importance. This article examines the role of the agricultural production cooperative as an instrument of tax planning in the process of agricultural production. The author’s definition of the concept of an agricultural production cooperative is given. Features in the fiscal burden of the production cooperative are considered. A model of partnership relations between producers of agricultural products and production coopera- tives is proposed, which allows to significantly increase the efficiency of the production process and optimize the fiscal burden of producers with the presentation of the economic justification, as well as the legal and social status of cooperative members. Author’s recommendations on the use of this model in practice are given, important points related to the organization of tax and accounting are indicated, which must be considered when establishing partnership relations. The authors underlined the importance of this model as a tool for legalizing the payroll without increasing the cost of paying insurance premiums. The actual problem of almost any agricultural producer, when implementing tax planning, is the issue of paying insurance premiums. Insurance premiums, as an integral part of the aggregate fiscal burden of the producer, occupy a leading position in it. Thus, optimization of expenses for payment of insurance premiums is the most important task in the matter of ensuring the financial stability of the producer.
Keywords: agricultural production cooperative, member of the production cooperative, producer of agricultural products, corporate payments, fiscal burden, insurance premiums.
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