文章基本信息

标题：Operational planning on arable farms – The effects of income tax
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作者：Hermann Peyerl ; Günter Breuer
期刊名称：Jahrbuch der Österreichischen Gesellschaft für Agrarökonomie
印刷版ISSN：1815-1027
出版年度：2005
期号：15
页码：45-54
出版社：Facultas
摘要：Rationally acting farmers focus their short term-efforts on optimising payment flows. Farmers can make use of their cash-flow after taxation, so it is essential to consider taxes in the business planning process. The Austrian income tax legislation offers several possibilities to ascertain the taxable income of agricultural businesses. These include flat-rate methods, which are either based on a percentage of the taxable value or the total receipts. This study analyses the influence of these two methods on the optimal short-term product range of arable farms. Necessary changes in crop rotation are determined. The results illustrate that it is necessary to select the product range according to the taxation system.
关键词：arable farm; business planning; income tax; product range