Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation
AbstractThe regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute resolution between agricultural enterprises and the state tax bodies on the matters of VAT involved tax charging has been analyzed. The authors propose to disclose every leased land plots transaction irrespective of the land lease contract state registration procedure completion or incompletion
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by Institute of Accounting and Finance in its journal Accounting and Finance.
Volume (Year): (2012)
Issue (Month): 4 (December)
Accounting; land lease contract; regulatory and legal framework; land relations; state registration; special tax regime;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk).
If references are entirely missing, you can add them using this form.