Kononenko T. Account of forming and taxing of income of agricultural producers.

The purpose of research is tax system and reflection financial results in book keeping, improvement accounting of income, expenses and financial results at the agricultural enterprises accounting to the tax accounting. Research novelty: It has been also determined the main aspirations for the information supply of tax and financial accounts. It has been created some registers for the accounting of incomes and financial results of magazine and order form using the new plan of account, which allow to integrate bookkeeping and tax account. It has been recommended the methodic of providing calculation of expenses in the agricultural enterprises of different organization and legal forms. It has been proposed the order of representation i the calculation and payment of fixed tax. During the research it has been established, that adding on the amortization, using the methodic, which is foreseed in tax law is breaking a normal innovation process, because the attention of the adding on the amortization is much longer that the duration of the technical exploitation. That is why it is necessary to calculate amortization, using National Standards of Accounting (NSA) 7 "The fixed assets". It has been proposed not to use of international standard of bookkeeping, called "Biological Assets". The principle results of the research are used by enterprises, Ministry of Agrarian Policy, State Tax Administration.