Formation of accounting policy in the context of documenting the movement of stocks during seeding of spring crops

UNC 657.44:631.53.04:633.1

N.V. Potryvaieva.The peculiarities of accounting and taxation of preparatory spring field works.

The features of accounting and taxation of certain types of spring field preparatory works for profit tax payers; VAT (except agrarian enterprises within the meaning of Art. 209 of the Tax Code of Ukraine) and for single tax payers are described in the article.

Keywords
spring field work, accounting, taxation, profit tax, value added tax, single tax. (more…)