TAXATION OF THE FISHERY COMPLEX: INTERESTS OF THE STATE AND ENTERPRISES

Fiscal regulation of activities of the Russian fishery enterprises needs enhancement. The research purpose is a development of a package of measures for effective tax incentives of accounting enterprises of a fishery complex. Materials of a research include regulations, statistical data. Methods of a research are a monographic method, observation, comparison, the analysis. The author researched key indicators of activities of a fishery complex of Russia. The author estimated the mode in the form of a single agricultural tax for the fishery enterprises and analyzed tax innovations for them. Following the results of a research the author recommends the directions of tax policy concerning the fishery sector of economy at the macrolevel and microlevel. Author's offers at the macrolevel include measures for the sector of commodity fish breeding and the fishing enterprises. The first group of measures includes the using of a single agricultural tax without restrictions, with the voluntary right to charge the VAT. The second group of measures includes preserving the right to apply a single agricultural tax on condition of implementation of capital investments (including – innovative type) or using of tax preferences within the general system of the taxation. At the microlevel the author offers implementation of system of tax management with use of investment tax benefits.