Zasady prowadzenia i opodatkowania sprzedaży bezpośredniej przetworzonych produktów rolnych w Polsce
Carrying out and taxation principles of direct sales of processed agricultural products in Poland
Zeszyty Naukowe SGGW - Ekonomika i Organizacja Gospodarki Żywnościowej, 2016, vol., nr 116, s. 95-104
Key words
direct sales agricultural production tax obligation income tax
Abstract
This paper presents decisions in force regarding legal acts regulating the direct sales by farmers in Poland. The current definition of direct sale, the conditions for its implementation and the principles of formation of the tax obligation are presented. Additionally, it presents the most important issues related to the carrying out direct sales of agricultural products by farmers. The principles of direct sales by farmers, the events which lead to the creation of the tax obligation connected with this sale and tax rules were discussed