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Zur Besteuerung Von Agrar-Holdings In Russland

Author

Listed:
  • Rodionova, Olga
  • Schulze, Eberhard
  • Karpova, Galina
  • Uerkov, Jevgenij

Abstract

The discussion paper presents the results of an investigation on the taxation in Russian agroholdings. With consideration of the German legal situation, the terms "holding-company", "agricultural holding-company", and "agricultural-industry holding-company" are defined. Following the elements of tax planning by the Russian enterprises as well as the most important taxes in Russia are explained. It is considered that the Russian Federation has introduced a standardized agricultural tax at 2004-01-01 which does not apply however to enterprises which have branches and/or agencies. Among the mentioned methods the method from KADUSCHIN and MICHAILOVA reflects the smallest difference between calculated and real taxes. Further sections deal with questions of the tax adjustment in connection with transfer prices (agreement prices) and the price strategy in the enterprise groups controlled by the holding (internal prices) with the goal of the tax saving. Finally economic and social consequences of different transfer price systems are discussed. ZUSAMMENFASSUNG Das Discussion Paper beinhaltet Erkenntnisse zur Besteuerung russischer Agrar-Holdings in Russland. Eingangs werden ausgehend von der deutschen Rechtslage die Begriffe "Holding", "Agrar-Holding" und "Agrar-Industrie-Holding" definiert. Nachfolgend werden Elemente der Steuerplanung durch die russischen Unternehmen sowie die wichtigsten Steuern in Russland erläutert, wobei auf die Gesetzgebung für Unternehmen, die in ihrem Wesen Holdings entsprechen, verwiesen wird. Neu ist seit dem 01.01.2004 die einheitliche Landwirtschaftssteuer. Sie gilt jedoch nicht für Unternehmen, die Filialen und/oder Vertretungen haben. Von den Methoden zur Schätzung der Steuerbelastung der Unternehmen spiegelt die Methode nach KADUSCHIN und MICHAJLOVA die Realität am besten wider. Weitere Abschnitte befassen sich mit Fragen der Steuerregulierung im Zusammenhang mit Transferpreisen (Vereinbarungspreisen) und der Preispolitik in der durch die Holding beherrschten Gruppe (interne Preise) mit dem Ziel der Steuerersparnis. Abschließend wird auf wirtschaftliche und soziale Konsequenzen unterschiedlicher Transferpreissysteme aufmerksam gemacht.

Suggested Citation

  • Rodionova, Olga & Schulze, Eberhard & Karpova, Galina & Uerkov, Jevgenij, 2004. "Zur Besteuerung Von Agrar-Holdings In Russland," IAMO Discussion Papers 14944, Institute of Agricultural Development in Transition Economies (IAMO).
    • Handle: RePEc:ags:iamodp:14944
    DOI: 10.22004/ag.econ.14944
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    Keywords

    Agribusiness; Agricultural Finance;

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