Agricultural Activity in Poland:
This book covers the fundamental areas of taxation of agriculture in Poland. It explores the rules of taxation of agricultural activity by the income tax and agricultural tax. The authors also seek to outline the final model of taxation of land and agricultural income in Poland
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt a.M.
Peter Lang GmbH, Internationaler Verlag der Wissenschaften
2020
|
| Schriftenreihe: | Lex et Res Publica Ser.
v.15 |
| Schlagworte: | |
| Zusammenfassung: | This book covers the fundamental areas of taxation of agriculture in Poland. It explores the rules of taxation of agricultural activity by the income tax and agricultural tax. The authors also seek to outline the final model of taxation of land and agricultural income in Poland |
| Beschreibung: | 1 Online-Ressource (124 Seiten) |
| ISBN: | 9783631834671 |
Internformat
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| 490 | 0 | |a Lex et Res Publica Ser. |v v.15 | |
| 505 | 8 | |a Cover -- Copyright information -- Contents -- Preface -- Chapter One: The Concept of Agricultural Activity in Tax Law -- I. Principles of agricultural taxation: an overview -- II. The issue of tax subjectivity -- III. The concept of agricultural activity -- 1. General remarks -- 2. Definition of agricultural activity under the Personal Income Tax Act and Corporate Income Tax Act -- a) Production of animal or plant products -- b) Keeping purchased animals or plants -- 3. Definition of agricultural activity under the Agricultural Tax Act -- 4. Activities that do not fall under the definition of agricultural activity under the Agricultural Tax Act, the Personal Income Tax Act, or the Corporate Income Tax Act -- IV. Final remarks -- Chapter Two: Personal Income Tax -- I. General remarks -- II. The concept of special agricultural production - the grounds for a separate taxation system -- -- III. Scope of the special branches of agricultural production -- IV. Determination of income from the special branches of agricultural production -- 1. The simplified income determination method -- 2. The actual income determination method -- 3. Tax-deductible expenses -- 4. Determining the tax amount -- V. Final remarks -- Chapter Three: Corporate Income Tax -- I. General remarks -- II. Taxpayers -- III. Taxation rules for special branches of agricultural production -- IV. Tax preferences -- 1. The general characteristic of preferences -- 2. Exemption of the income from selling of real estate which belongs to an agricultural holding -- 3. Tax preferences for an agricultural producers' group -- 4. Exemption of Agricultural Cooperatives' and Agricultural Production Cooperatives' Income -- 5. Other objective exemptions -- V. Final remarks -- Chapter Four: Taxation of the Agricultural Land -- I. General remarks -- II. Taxpayers -- III. Subject of taxation | |
| 505 | 8 | |a IV. Tax preferences -- V. Tax base -- VI. The structure of the tax scale -- VII. Final remarks -- Conclusion -- Bibliography -- Index | |
| 520 | 3 | |a This book covers the fundamental areas of taxation of agriculture in Poland. It explores the rules of taxation of agricultural activity by the income tax and agricultural tax. The authors also seek to outline the final model of taxation of land and agricultural income in Poland | |
| 650 | 4 | |a Constitutional law | |
| 653 | 6 | |a Electronic books | |
| 700 | 1 | |a Kucia-Gusciora, Beata |e Sonstige |4 oth | |
| 700 | 1 | |a Smolen, Pawel |e Sonstige |4 oth | |
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| 912 | |a ZDB-30-PQE | ||
| 999 | |a oai:aleph.bib-bvb.de:BVB01-033702600 | ||
Datensatz im Suchindex
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| author | Burzec, Marcin |
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| author_sort | Burzec, Marcin |
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| building | Verbundindex |
| bvnumber | BV048323304 |
| collection | ZDB-30-PQE |
| contents | Cover -- Copyright information -- Contents -- Preface -- Chapter One: The Concept of Agricultural Activity in Tax Law -- I. Principles of agricultural taxation: an overview -- II. The issue of tax subjectivity -- III. The concept of agricultural activity -- 1. General remarks -- 2. Definition of agricultural activity under the Personal Income Tax Act and Corporate Income Tax Act -- a) Production of animal or plant products -- b) Keeping purchased animals or plants -- 3. Definition of agricultural activity under the Agricultural Tax Act -- 4. Activities that do not fall under the definition of agricultural activity under the Agricultural Tax Act, the Personal Income Tax Act, or the Corporate Income Tax Act -- IV. Final remarks -- Chapter Two: Personal Income Tax -- I. General remarks -- II. The concept of special agricultural production - the grounds for a separate taxation system -- -- III. Scope of the special branches of agricultural production -- IV. Determination of income from the special branches of agricultural production -- 1. The simplified income determination method -- 2. The actual income determination method -- 3. Tax-deductible expenses -- 4. Determining the tax amount -- V. Final remarks -- Chapter Three: Corporate Income Tax -- I. General remarks -- II. Taxpayers -- III. Taxation rules for special branches of agricultural production -- IV. Tax preferences -- 1. The general characteristic of preferences -- 2. Exemption of the income from selling of real estate which belongs to an agricultural holding -- 3. Tax preferences for an agricultural producers' group -- 4. Exemption of Agricultural Cooperatives' and Agricultural Production Cooperatives' Income -- 5. Other objective exemptions -- V. Final remarks -- Chapter Four: Taxation of the Agricultural Land -- I. General remarks -- II. Taxpayers -- III. Subject of taxation IV. Tax preferences -- V. Tax base -- VI. The structure of the tax scale -- VII. Final remarks -- Conclusion -- Bibliography -- Index |
| ctrlnum | (ZDB-30-PQE)EBC6386770 (ZDB-30-PAD)EBC6386770 (ZDB-89-EBL)EBL6386770 (OCoLC)1206394537 (DE-599)BVBBV048323304 |
| format | Electronic eBook |
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| id | DE-604.BV048323304 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T20:12:42Z |
| indexdate | 2024-07-10T09:35:16Z |
| institution | BVB |
| isbn | 9783631834671 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033702600 |
| oclc_num | 1206394537 |
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| physical | 1 Online-Ressource (124 Seiten) |
| psigel | ZDB-30-PQE |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | Peter Lang GmbH, Internationaler Verlag der Wissenschaften |
| record_format | marc |
| series2 | Lex et Res Publica Ser. |
| spelling | Burzec, Marcin Verfasser aut Agricultural Activity in Poland Frankfurt a.M. Peter Lang GmbH, Internationaler Verlag der Wissenschaften 2020 ©2020 1 Online-Ressource (124 Seiten) txt rdacontent c rdamedia cr rdacarrier Lex et Res Publica Ser. v.15 Cover -- Copyright information -- Contents -- Preface -- Chapter One: The Concept of Agricultural Activity in Tax Law -- I. Principles of agricultural taxation: an overview -- II. The issue of tax subjectivity -- III. The concept of agricultural activity -- 1. General remarks -- 2. Definition of agricultural activity under the Personal Income Tax Act and Corporate Income Tax Act -- a) Production of animal or plant products -- b) Keeping purchased animals or plants -- 3. Definition of agricultural activity under the Agricultural Tax Act -- 4. Activities that do not fall under the definition of agricultural activity under the Agricultural Tax Act, the Personal Income Tax Act, or the Corporate Income Tax Act -- IV. Final remarks -- Chapter Two: Personal Income Tax -- I. General remarks -- II. The concept of special agricultural production - the grounds for a separate taxation system -- -- III. Scope of the special branches of agricultural production -- IV. Determination of income from the special branches of agricultural production -- 1. The simplified income determination method -- 2. The actual income determination method -- 3. Tax-deductible expenses -- 4. Determining the tax amount -- V. Final remarks -- Chapter Three: Corporate Income Tax -- I. General remarks -- II. Taxpayers -- III. Taxation rules for special branches of agricultural production -- IV. Tax preferences -- 1. The general characteristic of preferences -- 2. Exemption of the income from selling of real estate which belongs to an agricultural holding -- 3. Tax preferences for an agricultural producers' group -- 4. Exemption of Agricultural Cooperatives' and Agricultural Production Cooperatives' Income -- 5. Other objective exemptions -- V. Final remarks -- Chapter Four: Taxation of the Agricultural Land -- I. General remarks -- II. Taxpayers -- III. Subject of taxation IV. Tax preferences -- V. Tax base -- VI. The structure of the tax scale -- VII. Final remarks -- Conclusion -- Bibliography -- Index This book covers the fundamental areas of taxation of agriculture in Poland. It explores the rules of taxation of agricultural activity by the income tax and agricultural tax. The authors also seek to outline the final model of taxation of land and agricultural income in Poland Constitutional law Electronic books Kucia-Gusciora, Beata Sonstige oth Smolen, Pawel Sonstige oth Erscheint auch als Druck-Ausgabe Burzec, Marcin Agricultural Activity in Poland: a Fiscal and Legal Study Frankfurt a.M. : Peter Lang GmbH, Internationaler Verlag der Wissenschaften,c2020 9783631814703 |
| spellingShingle | Burzec, Marcin Agricultural Activity in Poland Cover -- Copyright information -- Contents -- Preface -- Chapter One: The Concept of Agricultural Activity in Tax Law -- I. Principles of agricultural taxation: an overview -- II. The issue of tax subjectivity -- III. The concept of agricultural activity -- 1. General remarks -- 2. Definition of agricultural activity under the Personal Income Tax Act and Corporate Income Tax Act -- a) Production of animal or plant products -- b) Keeping purchased animals or plants -- 3. Definition of agricultural activity under the Agricultural Tax Act -- 4. Activities that do not fall under the definition of agricultural activity under the Agricultural Tax Act, the Personal Income Tax Act, or the Corporate Income Tax Act -- IV. Final remarks -- Chapter Two: Personal Income Tax -- I. General remarks -- II. The concept of special agricultural production - the grounds for a separate taxation system -- -- III. Scope of the special branches of agricultural production -- IV. Determination of income from the special branches of agricultural production -- 1. The simplified income determination method -- 2. The actual income determination method -- 3. Tax-deductible expenses -- 4. Determining the tax amount -- V. Final remarks -- Chapter Three: Corporate Income Tax -- I. General remarks -- II. Taxpayers -- III. Taxation rules for special branches of agricultural production -- IV. Tax preferences -- 1. The general characteristic of preferences -- 2. Exemption of the income from selling of real estate which belongs to an agricultural holding -- 3. Tax preferences for an agricultural producers' group -- 4. Exemption of Agricultural Cooperatives' and Agricultural Production Cooperatives' Income -- 5. Other objective exemptions -- V. Final remarks -- Chapter Four: Taxation of the Agricultural Land -- I. General remarks -- II. Taxpayers -- III. Subject of taxation IV. Tax preferences -- V. Tax base -- VI. The structure of the tax scale -- VII. Final remarks -- Conclusion -- Bibliography -- Index Constitutional law |
| title | Agricultural Activity in Poland |
| title_auth | Agricultural Activity in Poland |
| title_exact_search | Agricultural Activity in Poland |
| title_exact_search_txtP | Agricultural Activity in Poland |
| title_full | Agricultural Activity in Poland |
| title_fullStr | Agricultural Activity in Poland |
| title_full_unstemmed | Agricultural Activity in Poland |
| title_short | Agricultural Activity in Poland |
| title_sort | agricultural activity in poland |
| topic | Constitutional law |
| topic_facet | Constitutional law |
| work_keys_str_mv | AT burzecmarcin agriculturalactivityinpoland AT kuciagusciorabeata agriculturalactivityinpoland AT smolenpawel agriculturalactivityinpoland |