Bookkeeping and Taxation in Agriculture and ForestryLaajuus (5 cr)

Objective

The students master agricultural and forestry bookkeeping, taking into account the requirements of financial planning, monitoring and legislation. They can make tax declarations, calculate the taxes to be paid, and plan their own taxation. They master the calculation and rendering of account for VAT. They know the basics of such taxation issues as the transfer of a farm to a descendant and the taxation of capital gain and real estates.

Content

The basics of agricultural and forestry income tax and value added tax (VAT), agricultural and forestry bookkeeping manually and with a bookkeeping software, filling in tax return forms, the calculation of taxes, tax planning, the rendering of account for taxes, appeals on taxation, the basics of the transfer of a farm to a descendant and the taxation of capital gain and real estates.

Qualifications

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Assessment criteria, satisfactory (1)

Inexperienced performer 1-2
Based on receipts, the student can perform agricultural and forestry tax bookkeeping and fill in tax return forms.

Developing performer 3-4
In addition to the aforementioned, the student can calculate the taxes to be paid and plan taxation both at the annual level and in the long term.

Competent performer 5
In addition to the aforementioned, the student can apply his/her competence to demanding special situations of taxation, such as taxation on generational transfer or appeals on taxation.