FEATURES OF ACCOUNTING AND TAXATION OF INCOME OF MEMBERS OF THE FARM AND EMPLOYEES
##plugins.themes.bootstrap3.article.main##
##plugins.themes.bootstrap3.article.sidebar##
Abstract
The article considers the peculiarities of accounting and taxation of income of farm members and employees. For most agricultural regions of the country, farms are one of the main activities and an important element of the agricultural production system. The main difference between farms and other forms of management is that, given limited capital resources, they try to achieve maximum profits in the long run, which is a prerequisite for continuous operation. The main advantage of farms is the ability to effectively combine the entrepreneurial initiative of peasants, their economic opportunities with the interests of the state, social sphere and lifestyle of peasants. The specific features of agricultural production are studied, attention is paid to the seasonal nature of work in farms. A comparison of regulatory and legal regulation, accounting and taxation of payments for the remuneration of members of farms, employees and individuals providing services under civil law contracts. The specific features of the formation, accounting and taxation of income of members of the farm in accordance with the contribution or labor participation of its founders. Systematization of the main normative-legal legislative acts on taxation of incomes of members of a farm and employees is carried out. It is established that the amount of wages of employees does not depend on the final result of the economy and can not be less than the minimum wage established by law. The duration of annual leave of persons working on a farm under an employment contract (contract) must also not be less than that established by the state in accordance with applicable law. It is noted that incorrect reflection in the accounting of payroll of employees and members of the farm causes a significant distortion of accounting, tax, financial and analytical support for the formation of indicators of financial and tax reporting. The publication contains elements of the methodology of accounting and methodological recommendations that can be used in the practice of accounting and taxation of farms.
How to Cite
##plugins.themes.bootstrap3.article.details##
farming, members of the farm, employees, labor relations, income taxation
Andrijchuk, V. Gh. (2002). Ekonomika aghrarnykh pidpryjemstv: pidruchnyk [Economics of agricultural enterprises: a textbook]. Kyiv: «Vadym Hetman Kyiv National University of Economics». (in Ukrainian)
Brezycjka, K. F. (2011). Analiz suchasnykh system oplaty praci v zarubizhnykh krajinakh [Analysis of modern wage systems in foreign countries]. Upravlinnja rozvytkom, no. 8(105), рр. 30–31.
Pro derzhavnyj bjudzhet na 2022 rik: Zakon Ukrajiny [On the state budget for 2022: Law of Ukraine]. Ofitsiinyi sait Verkhovnoyi Rady Ukrayiny [Official web site of the Verkhovna Rada of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/1928-20#Text (accessed March 18, 2022).
Kaletnik, H. M., & Koziar, N. O. (2020). Stratehichni pidkhody do investuvannia ahrarnoho sektoru Ukrainy v suchasnykh umovakh rozvytku APK [Strategic approaches to investing in the agricultural sector of Ukraine in modern conditions of agro-industrial complex development]. Ekonomika APK – Economics of agro-industrial complex, no. 12 (314), рр. 81–89.
Kaletnik, G. M., & Ghoncharuk, I. V. (2015). Skladovi rozvytku siljsjkykh terytorij ta modeli aghrarnogho pidpryjemnyctva i kooperaciji [Components of rural development and models of agricultural entrepreneurship and cooperation]. Proceedings of the Rozvytok malogho i serednjogho pidpryjemnyctva ta kooperaciji na seli. Problemy ta perspektyvy: zb. materialiv nauk. konf. i navch.-prakt (Ukraine, Vinnytsia, August 28, 2015), Seminaru. Vinnycja: Edeljvejs i K, pp. 5–13.
Karpenko, Je. A. (2017). Oblik ta opodatkuvannja oplaty praci najmanykh pracivnykiv ta chleniv fermersjkykh ghospodarstv [Accounting and taxation of wages of employees and members of farms]. Ekonomichnyj visnyk Zaporizjkoji derzhavnoji inzhenernoji akademiji, no. 2–2 (08), рр. 112–116.
Kodeks zakoniv pro pratsyu Ukrayiny: zakon Ukrayiny [Labor Code of Ukraine: Law of Ukraine]. Ofitsiinyi sait Verkhovnoyi Rady Ukrayiny [Official web site of the Verkhovna Rada of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show//322-08 (accessed March 27, 2022).
Kovalj, N. I., & Mandybura, V. V. (2015). Udoskonalennja orghanizaciji obliku fermersjkykh ghospodarstv: zarubizhnyj dosvid. [Improving the organization of farm accounting: foreign experience]. Ghlobaljni ta nacionaljni problemy ekonomiky, no. 3. Available at: http://www.http://global-national.in.ua/issue (accessed March 25, 2022).
Podatkovyy kodeks Ukrayiny: Zakon Ukrayiny [Tax Code of Ukraine: Law of Ukraine]. Ofitsiinyi sait Verkhovnoyi Rady Ukrayiny [Official web site of the Verkhovna Rada of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/2755-17#Text (accessed March 27, 2022).
Podolyanchuk, O. A., Koval, N. I., & Gudzenko, N. M. (2019). Oblik v fermersʹkykh hospodarstvakh: navchalʹnyy posibnyk [Accounting in farms: a textbook]. Kyiv: «Tsentr uchbovoyi literatury». (in Ukrainian)
Rumjancev, A.M. (1979). Polytycheskaja ekonomyja: ekonomycheskaja encyklopedyj [Political Economy: An Economic Encyclopedia]. Moscow: Sov. encykl. (in Russian)
Pro vvedennja vojennogho stanu v Ukrajini: Zakon Ukrajiny [On the imposition of martial law in Ukraine: Law of Ukraine]. Ofitsiinyi sait Verkhovnoyi Rady Ukrayiny [Official web site of the Verkhovna Rada of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/64/2022#Text (accessed March 27, 2022).
Pro vnesennja zmin do Podatkovogho kodeksu Ukrajiny ta inshykh zakonodavchykh aktiv Ukrajiny shhodo diji norm na period diji vojennogho stanu: Zakon Ukrajiny [On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine Concerning the Effect of Norms for the Period of Martial Law: Law of Ukraine]. Ofitsiinyi sait Verkhovnoyi Rady Ukrayiny [Official web site of the Verkhovna Rada of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/2120-20#Text (accessed March 25, 2022).
Pro vnesennja zmin do Podatkovogho kodeksu Ukrajiny shhodo zberezhennja robochykh miscj v umovakh vojennogho stanu: Zakon Ukrajiny [On Amendments to the Tax Code of Ukraine Concerning the Preservation of Martial Law: The Law of Ukraine]. (2022). Ofitsiinyi sait Verkhovnoyi Rady Ukrayiny [Official web site of the Verkhovna Rada of Ukraine]. Available at: https://dasu.gov.ua/ua/plugins/userPages/2704 (accessed March 25, 2022).
Pro zbir ta oblik jedynogho vnesku na zaghaljnoobov'jazkove derzhavne socialjne strakhuvannja: Zakon Ukrajiny [On the collection and accounting of a single contribution to the obligatory state social insurance: the Law of Ukraine]. (2010). Ofitsiinyi sait Verkhovnoyi Rady Ukrayiny [Official web site of the Verkhovna Rada of Ukraine]. Available at: https://zakon.rada.gov.ua/laws/show/2464-17#Text (accessed March 29, 2022).
Sadovsjka, I. B. (2019). Orghanizacija obliku i opodatkuvannja u fermersjkykh ghospodarstvakh v konteksti profesijnogho bukhghaltersjkogho sudzhennja [Organization of accounting and taxation in farms in the context of professional accounting judgment]. Oblik i finansy, no. 4 (86), рр. 45–53. Available at: http://nbuv.gov.ua/UJRN/Oif_apk_2019_4_8 (accessed March 20, 2022).
This work is licensed under a Creative Commons Attribution 4.0 International License.