The norms of the current legislation are studied and generalized, the order of calculation and payment of fi xed payments for mandatory pension and compulsory health insurance is disclosed by the head for himself and members of the peasant (farmer) economy, the assessment of the consequences of changes in the size of payments for insurers is given, the order of fi lling and delivery of calculation of insurance contributions to the Inspectorate of the Federal tax service is presented, the responsibility for non-fulfi llment of tax obligations is specified.

The article deals with actual issues of accounting and control of sales of agricultural products. The research of the state of practice of accounting and control of sales of fi nished products is carried out. The accounting tasks and the sequence of the stages of control over the process of selling products are defi ned. Recommendations are proposed to improve the accounting for the production and sale of agricultural products with its full automation using four-digit synthetic accounts, proposed models for the cyclical production and sale of products. The procedures for monitoring and factor analysis of profi ts from the sale of agricultural products are defined.

The sustained interest of agricultural producers to fi nancial leasing (leasing) services requires from their side rational organization of accounting procedures in respect of the subjects of a leasing agreement. The article considers approaches to the organization of accounting for leasing operations with the lessee, subject to the refl ection of the leased asset on its balance sheet.

The article examines the method of internal audit of calculations including the budget for a unifi ed agricultural tax. Described in sequence organizational and control procedures. Considered the issues of information support of management decisions at the choice of the optimal tax regime in agricultural organizations.

The difficult economic situation in the world economy, the tough market competition of Russia require certain steps in the sphere of security of tax revenues in the consolidated budget, as well as the budgets of the subjects of the country. The tax policy of the Russian Federation must meet modern global challenges, among which, fi rst of all, there are sanctions imposed against Russia and low oil prices. The article examines the role of tax-related anti-crisis measures in Russia. The estimation of the level of tax revenues to the budgetary system of the Russian Federation during the fi nancial and economic crisis is given. Some measures have been proposed for socially just taxing citizens, changing the elements of taxation of the basic tax of the country’s budget for personal income tax: applying progressive taxation taking into account the subsistence minimum, and also improving the quality of tax administration.

The article deals with the tasks of management accounting and analysis of milk production at a livestock enterprise; describes the method of generating a model of lactation of cows, implemented in the software package “CORAL”, and the use of the generated model in the analysis of milk production.

The article was prepared on the basis of a report made by the authors on February 16, 2018 at the International Scientifi c Conference «Scientifi c and Creative Heritage of A.V. Chayanov in the Agrarian Economics of the 21st Century», dedicated to the 130th anniversary of the birth of Alexander Vasilievich Chayanov, a well-known economist, the student of A.F. Fortunatov, who was the founder of the scientifi c and pedagogical school of agrarian statistics in the Timiryazev Academy. A.V. Chayanov has made a great contribution to the development of agrarian statistics, the problems of labor productivity in agriculture, the diff erentiation and typifi cation of peasant farms he considered are relevant at the present time. The article gives a comparative assessment of labor productivity in agriculture in Russia and the United States, as one of the most developed countries, presents the typifi cation of peasant farms, proposed by Chayanov and Economic Research Service (ERS) of the USA, the necessity and the approach to the study of diff erentiation of peasant (farmer) economies of Russia according to their annual reports to the Ministry of Agriculture of the Russian Federation is substantiated.