Over the past few years, indirect support farmers contributed to the increase of gross agricultural production. This, in turn, ensure the stability of tax revenues to the state budget and contributed to the growth of investment, and production of a number of sectors of agribusiness has taken a leading position in the global market. Therefore, by 2018 it is necessary to maintain the existing special regime of taxation. A review the question of the fixed agricultural tax costs only after the completion of the land reform. This was stated by Minister of Agricultural Policy and Food Mykola Prysyazhnyuk.
Due to lack of working capital from farmers in 1998 special tax regimes have been introduced in Ukraine. In addition, during the negotiation process within the framework of Ukraine’s accession to the World Trade Agriculture Ministry managed to defend the right to apply the special regimes of taxation, provides for the accumulation of funds by agricultural VAT and fixed agricultural tax.
“During the special regimes of taxation of action to double the production of gross agricultural production. Crop and poultry occupied several leading positions. In addition, the industry began to revive livestock. This favorable policy has created the necessary conditions for admission of investment and development of the agricultural business. As a result, significantly increased revenues from the agricultural enterprises “, – said Mykola Prysyazhnyuk. In particular, the Minister reminded that in 2012 the revenues of the consolidated budget of the enterprises of the agricultural sector amounted to more than 42 billion hryvnia. And it’s 2 billion hryvnia, or 4.8% more compared to 2011.
“According to the Tax Code of Ukraine, the special regime of taxation the value added tax valid until January 1, 2018. During this time, the agricultural business in Ukraine will be able to prepare for the transition to a common VAT system of taxation. It is therefore necessary to introduce a moratorium on the introduction of amendments to the Tax Code of Ukraine concerning the abolition of the special regimes. Consider the question of reforming the fixed agricultural tax costs after the completion of the land reform. After all, these two factors are interrelated “- summed up Prisyajnyuk.
According to the materials of the Ministry of Agrarian Policy