Working conditions of individual entrepreneur on eskhn. Unified agricultural tax (UST)

We also touched on topics of use general regime. In fact, there is another special regime - the single agricultural tax (or abbreviated as Unified Agricultural Tax).

It, as the name implies, can be used by a rather narrow circle of taxpayers, but it is still worth talking about. Firstly, among the readers there are those who are involved in agriculture. Secondly, the information may be useful to those who are just planning to start a business in this area. Moreover, in our country lately there has been a theme agriculture and import substitution is developing quite actively - everyone who at least sometimes watches TV and reads the news has probably heard about this.

So, Unified Agricultural Tax is a special taxation regime for agricultural producers.

What are its features? Let's figure it out in order.

General conditions of use

In fact, after reading this article, you yourself will understand that the Unified Agricultural Tax is very similar to a simplified version with an “income-expenses” base. And it's true. Among the general conditions for using the Unified Agricultural Tax, we note:

The tax can be used by both legal entities and individual entrepreneurs. The main thing is that they must meet certain criteria - I’ll tell you about them later;
The regime is voluntary – if you meet the criteria, you can switch to it, or you can stay on another mode. Here you decide for yourself what is better.
Legal entities paying the Unified Agricultural Tax are exempt from :
- Income tax;
- Property tax.
Individual entrepreneurs paying the Unified Agricultural Tax do not pay :
- personal income tax;
- Tax on property that is directly involved in the business.

All rules for the application of the Unified Agricultural Tax also apply to one specific type of business organization - peasant (farm) enterprises .

Please note that the main innovation of 2019 is that now entrepreneurs located on the Unified Agricultural Tax will be required to pay VAT in the general manner (see 335-FZ of November 27, 2017, paragraph 12, article 9). It will have to be accrued upon the sale of agricultural products, and input VAT can be refunded. Entrepreneurs will be required to issue invoices, keep books of purchases and sales, and submit VAT returns quarterly.

However, the above law also provides for exemption from the obligation to pay VAT. It can be used by notifying the tax office with a corresponding application. It turns out that an entrepreneur can voluntarily choose what will be beneficial for him - to pay only the Unified Agricultural Tax or the Unified Agricultural Tax plus VAT, which, for example, will be relevant for large agricultural producers who have large amounts of input VAT.

The right to release can be exercised if:

the transition to the Unified Agricultural Tax and exemption from VAT by application occur in the same calendar year;
income from entrepreneurial activity, excluding VAT, did not exceed 100 million rubles, this is for 2018, for 2019 the limit will be 90 million rubles.

If one of the conditions is met, VAT can be avoided in 2019 by notifying the tax office in advance.

What is also important is that entrepreneurs selling excisable goods during the last three months before the legislative amendments enter into force cannot take advantage of the right to be exempt from VAT.

Another nuance is that an entrepreneur who has received the right to exemption from VAT cannot subsequently refuse it (Article 145 of the Tax Code of the Russian Federation, paragraph 2, paragraph 4). The only exception will be the fact of loss this right. This can happen either due to exceeding the annual revenue threshold (90 million in 2019), or due to the sale of excisable goods. If this happens, the entrepreneur loses the right to VAT exemption; the tax amount will need to be restored and transferred to the budget. Moreover, in the future the entrepreneur will no longer be able to take advantage of the repeated right to VAT exemption. This is stated in Art. 145 Tax Code of the Russian Federation, paragraph. 2 p. 5.

Who can become a payer of the Unified Agricultural Tax

As I already said, both a legal entity and an individual entrepreneur can switch to the Unified Agricultural Tax. But for this you need to meet certain criteria. Which one exactly?

Only an agricultural producer can be a taxpayer under this special regime. Who is this?

According to the Tax Code of the Russian Federation, agricultural producers are recognized :

legal entities and individual entrepreneurs engaged in the production of agricultural products, their processing (this means both primary and subsequent (that is, industrial) processing) and the sale of these products. It is important here that income from this activity is equal to at least 70% of the taxpayer’s total income.
agricultural consumer cooperatives (gardening, market gardening, livestock farming, as well as those processing agricultural products, selling them or working in the field of agricultural supply). At the same time, the criterion for the share of income of 70% also remains here!
fisheries, fishery organizations and individual entrepreneurs, if:
- the average number of employees for the tax period is no more than 300 people;
- if the share of “core” income (sales of catch and market products) is at least the same 70% of total income;
- if they are engaged in fishing on vessels that are owned by them or used under a charter agreement.

What is considered agricultural products? This concept includes:

crop products (not only agriculture, but also forestry);
livestock products (including growing / growing fish and other biological water resources);
catch of aquatic biological resources, fish and other products from them.

Let's summarize. To apply the Unified Agricultural Tax, you must meet the following criteria:

Engage in production/processing/sale of agricultural products.
The share of income from this activity must be equal to at least 70% of all income.
For fisheries, there are additional restrictions in the form of the number of employees (up to 300 people) and the availability of their own and rented vessels.

Unified agricultural tax does not have the right to apply:

Those who produce excisable goods;
Those who work in the gambling business;
State and budgetary institutions.

Transition to Unified Agricultural Tax and leaving the special regime

You can switch to Unified Agricultural Tax:

From the beginning of the year, by submitting the appropriate notification;
From the date of tax registration - for newly registered legal entities or individual entrepreneurs.

The notice is issued by . Those who have decided to switch to the Unified Agricultural Tax from the new year must notify the tax office before December 31 of the current year. In this case, the form must indicate the share of income from the sale of agricultural products in all income for the current year. Newly registered legal entity. individuals or individual entrepreneurs are given 30 days from the date of registration to submit a notification.

If you have not filed Notice No. 26.1-1 in established deadlines, then you cannot pay tax under the Unified Agricultural Tax. By the way, if you did switch to the Unified Agricultural Tax, you cannot return to a different taxation regime before the end of the year.

Returning to another mode occurs in three cases:

You voluntarily refuse the Unified Agricultural Tax. This is done only from next year; time is given to submit a notification until January 15 of the new year;
You no longer meet any of the mandatory criteria. In this situation, you notify the tax office within a month about the loss of the right to use the unified agricultural tax;
You stop the activity for which the special regime of the Unified Agricultural Tax was used. The tax office is notified of this within 15 days from the date of termination of such activity.

Main parameters of the Unified Agricultural Tax

Like any tax, the Unified Agricultural Tax is characterized by standard parameters: it has its own base, rate, calculation rules and declaration form. Let's look at the main points:

Object: income minus expenses.

The procedure for determining and recognizing income/expenses: is prescribed in Art. 346.5 Tax Code of the Russian Federation. Expenses are presented, as in the simplified version, in the form of a specific list. In addition, they also need to be confirmed initially, and no one has canceled the economic feasibility.

Tax base: the amount of income minus the amount of expenses in monetary terms. Amounts of income/expenses in foreign currency are converted into rubles at the rate of the Central Bank of the Russian Federation in effect on the day the income was received or the expense was made. Income in kind is taken into account in amounts corresponding to their market value. Amounts of income/expenses are considered a cumulative total at the beginning of the year. It is allowed to deduct losses from previous years from the tax base (transfer is possible within 10 years after the period to which the loss relates).

The tax period is a year, the reporting period is half a year.

Bid: standard rate 6%. For the Republic of Crimea and the city of Sevastopol, it can be reduced in 2017-2021 - to 4%.

Calculation order:

Tax = (income - expenses) * 6% (or another rate, if used)

Based on the results of the six months, an advance payment is calculated and paid within 25 calendar days after the end of the period.

Pros and cons of Unified Agricultural Tax

Advantages of the Unified Agricultural Tax:

Voluntary transition to and departure from the regime;
The opportunity to reduce your tax burden - in fact, it is the simplified tax system - Income minus expenses, only the maximum standard rate is much lower - only 6%;
Minimum reporting - the declaration is submitted only once a year, individual entrepreneurs are additionally maintained only by KUDIR;
Optimal timing of tax payment: advance payment is made at the end of the six months, final payment – at the end of the year. This is very convenient for those who work in agriculture, because this industry is often characterized by pronounced seasonality in income generation, which is associated with the seasonality of production.

Disadvantages of the Unified Agricultural Tax:

The need to comply with several criteria, especially the criterion for a revenue share of 70%;
A clear limitation of expense items - they must comply with the list from the Tax Code of the Russian Federation.

Conclusion

Whether or not to choose this special mode is up to each agricultural producer to decide for himself. Since the regime is voluntary, you can remain, for example, on the simplified tax system. But here it is important to consider this. For the simplified tax system - Income minus expenses, the standard rate is 15% (regions can reduce it); for the unified agricultural tax, it is initially 6%. This is the first “For” in favor of the Unified Agricultural Tax. And the second “Pro” of the Unified Agricultural Tax is the reporting period in the form of half a year. On the simplified tax system, advance payments are made after each quarter. Agree that for some entrepreneurs, these conditions can be very attractive.

Activities for the production of agricultural products in Russia today are subject to two main forms of tax assessment: general and special. A special form of taxation - also known as the single agricultural tax (operates exclusively within this industry. In this article we will analyze the main features of its use: who can use the Unified Agricultural Tax? How is this form qualitatively different from the general method of paying tax levies? How does the agricultural tax compare with other modes?

What are the advantages of switching to Unified Agricultural Tax in 2019?

The Unified Agricultural Tax (USAT) is a popular form of taxation in 2019, which was developed and implemented in the sector of activity of organizations and private enterprises producing agricultural products and belonging to the field of plant and livestock farming, agriculture and forestry. At the same time, only those companies whose total income from the above sectors of activity is at least 70%.

The main advantages of the agricultural tax, which replaces the main taxes with a single payment, are as follows:

according to Art. 346 of the Tax Code of the Russian Federation, individual entrepreneurs do not have to pay personal income tax, as well as property tax for individuals;

legal entities do not pay on company property;

and legal entities, and do not need to pay (with the exception of export);

the unified agricultural tax presupposes a simplified accounting system;

You can switch to the unified agricultural tax absolutely voluntarily, just like, if necessary, change the form of taxation.

Who is the payer of agricultural tax?

Companies and private entrepreneurs that receive 70% of income from activities in the following industries have the right to use the form of the unified agricultural tax (Article 346 of the Tax Code of the Russian Federation):

production of agricultural products in the field of plant and animal husbandry;

services of commodity producing companies in the field of plant and livestock farming: services related to auxiliary activities: sowing agricultural crops, caring for horticultural objects, harvesting, organizing farm work, etc.

breeding and catching fish and other aquatic biological resources.

Important! Enterprises that process agricultural goods, as well as supply them, cannot be single tax payers.

At the same time, according to Art. 346 of the Russian Federation, payers of the Unified Agricultural Tax may also lose the right to apply this form taxation if during the calendar year they do not meet the characteristics of an agricultural producer. According to legislative regulations, they can again be transferred to the general taxation system.

Who is exempt from tax

Based on the Unified Agricultural Tax, legal entities and individual entrepreneurs are exempt from paying income tax, property tax, and personal income tax. At the same time, the Unified Agricultural Tax provides for the timely payment of the single tax, as well as other fees, in accordance with legislative norms. Both individual entrepreneurs and organizations on the Unified Agricultural Tax are obliged to perform the functions of tax agents.

Other benefits that are possible under the general taxation system are not provided for in the Unified Agricultural Tax.

Tax rates and payment deadlines

The single agricultural tax is calculated using the following formula:

ESKHN= tax base*6%, where the “tax base” should be understood as the amount of income from activities taking into account all expenses incurred, expressed in monetary terms;

6% – fixed tax rate.

It is also important to note that entrepreneurs can also reduce the tax base if their expenses are higher than their income. The tax base can be reduced by an amount equal to the amount of losses, but not more than 30%.

When do you need to pay agricultural tax?

The deadlines for payment of the unified agricultural tax are determined based on the established boundaries of the tax and reporting period. The tax period in this system is considered to be a calendar year, while the reporting period is a half-year, that is, there will be two agricultural entrepreneurs in a calendar year.

According to the law, both legal entities and private entrepreneurs must pay an advance no later than 25 days after the expiration of the reporting period. In the calendar, this period is limited to July 1st to July 25th.

The fee for collecting income for the whole year is calculated and paid based on the end of the tax period, that is, next year. The deadline for paying the Unified Agricultural Tax in 2019 will be April 2.

Late filing of reports may result in penalties ranging from 5% to 30% of the amount of the unpaid fee, according to the declaration. The fine is calculated for each month from the date of delay in filing the declaration.

According to Art. 122 of the Tax Code of the Russian Federation, late paid tax entails financial sanctions in the amount of 20% to 40% of the debt amount.

How the Unified Agricultural Tax is combined with other tax regimes

What forms of taxation can be combined with unified agricultural tax?

Private entrepreneurs have the right to combine the unified agricultural tax with patent system taxation (PSN) as well as with taxation of imputed income (). For legal entities, combination is possible exclusively with the latter type of regime.

It is impossible to combine the Unified Agricultural Tax with any other tax regimes. The general taxation system can only be completely eliminated.

It is also important to remember that the use of two permissible tax regimes at an enterprise and organization obliges them to maintain tax records separately for each of them.

Enterprises engaged in the production and processing of agricultural products have the right to apply a special taxation regime.

The transition to a special unified agricultural tax regime is carried out when opening a company or before the start of the calendar year. The system has restrictions on the types of activities and the amount of revenue from produced and processed agricultural products in the total amount of income received.

The system is characterized by a minimum number of taxes and reporting forms submitted to control authorities.

The enterprise maintains a simplified form of accounting on the Unified Agricultural Tax. The accounting procedure is similar to the document flow under the condition of participation in the production and processing of agricultural products.

As part of the application of the regime the agricultural sector includes:

Plant growing.
Agriculture.
Forestry.
Animal husbandry.
Fishing, including catching fish.

The procedure for applying the system is defined in Art. 346.2 of the Tax Code of the Russian Federation, which also establishes a limited list of persons entitled to apply the taxation system.

Who can use it and when?

Enterprises whose share of revenue from the sale of agricultural products is at least 70% of total income have the right to use the system. The total share of revenue does not take into account revenues received from the state. For example, one of the types of government compensation issued to agricultural enterprises is the amount received by enterprises in the event of abnormal weather conditions - drought or heavy rains.

There are no restrictions on the organizational form of companies. If there is no income, the system may be denied. For newly created enterprises, the share of revenue is determined based on the last reporting period.

The system can be used by an organization or a corresponding profile.

system can use:

Agricultural cooperatives and partnerships. Among the types of institutions there are gardening associations, marketing and processing cooperatives and other entities whose revenue is received from the sale of products of their own production.
Enterprises engaged in the cultivation and processing of agricultural and livestock products.
Companies involved in catching and processing fish.

Special importance in the legislation is given to fisheries. Town-forming enterprises (fishing cooperatives and cooperatives) must have a staff of at least the number of residents of the village. Companies operating on fishing vessels must employ more than 300 people.

Definition rights to use system is based on agricultural production.

An enterprise engaged only in processing cannot switch to paying the Unified Agricultural Tax. Also have no right apply company mode:

Being a manufacturer or seller of excisable products.
Those involved in the gambling business.
Budgetary, state-owned enterprises.

Since 2016 restriction lifted in the application of the Unified Agricultural Tax system, previously established for enterprises with branches.

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Advantages and disadvantages of such a tax system

The system has a significant number of advantages. TO positive conditions modes include:

Simplified accounting of income, expenses and liabilities that do not require significant accounting staff.
The minimum number of taxes paid to the budget.
Availability of a preferential tax rate compared to the amount paid when maintaining the OSN.
There is no need to pay a minimum tax when receiving losses, which puts users of the regime in a more advantageous position compared to enterprises using the simplified tax system.
Possibility of writing off losses as expenses within 10 years from the date of occurrence of the event.

TO shortcomings taxation systems include:

The presence of restrictions related to the specifics of the activity - the need to adhere to the 70% limit on the share of income received from processing products independently grown or produced.
The existence of a maximum size for the size of a fishing enterprise.
Failure to include the amount paid to the supplier in products or costs incurred. The tax law requirement has been applied since 2016.
VAT, unjustifiably allocated to, is subject to payment to the budget and taxation as a single tax.

The system is a preferential form of taxation. The disadvantages of accounting are insignificant and relate mainly to the conditions for the possibility of applying the regime.

What taxes does the Unified Agricultural Tax replace?

When paying a single tax calculated in connection with the use of the Unified Agricultural Tax system, the taxpayer exempt from the obligation to pay a number of taxes. The list of excluded taxes depends on the organizational form.

Not paid:

Legal entities taxes related to the maintenance of the general system - income tax, VAT.
Individual entrepreneurs – , VAT.

If the right to use the system is lost, the taxpayer must calculate all taxes under the OSN (for and) from the beginning of the calendar year.

Rules for the transition to Unified Agricultural Tax and combination with other systems

The notification method of switching to the regime is used. Making a decision to use the system does not require approval tax authorities, with the exception of cases of non-compliance of the enterprise with the requirements of the Tax Code of the Russian Federation established for the use of the system.

Claim the right To apply the Unified Agricultural Tax regime, the taxpayer must register at the place of tax registration. The notification is drawn up in 2 copies in the form approved by law.

Legislation established deadlines for transition to unified agricultural tax. Start of application (submission of notification) is possible:

Within 30 days from the date of inclusion of the enterprise in state register. Missing the deadline means an automatic transition to the generally established system, under which more taxes are paid.
No later than the last day of the year preceding the transition.

It is not possible to refuse to apply the tax regime during a calendar year. An exception is made for enterprises that have lost the right to maintain unified agricultural tax during the tax period and are forcibly transferred to the general regime.

Enterprises leading the Unified Agricultural Tax, can combine mode with other forms:

Legal entities - p.
Individual entrepreneurs– with UTII and .

With the additionally applied UTII regime, it is not used to conduct activities for the sale of products of own production through retail chains.

Combination feature modes:

Enterprises must keep separate records of income and expenses, the absence of which does not allow combining regimes.
The share of participation in the revenue of income received from the sale of a core agricultural product in the amount of 70% is calculated based on all amounts received by the enterprise.

Association is not allowed accounting with general or simplified taxation systems.

If the taxpayer exceeds the restrictions established for the system, the organization or individual entrepreneur is obliged to submit a notification to the Federal Tax Service no later than 15 days from the date the circumstances arose. The taxpayer, if he loses the right to use the system, must submit a declaration until the 25th day of the month following the period of loss of rights.

Loss of right application of the Unified Agricultural Tax automatically leads to the transition of the enterprise to the general taxation regime. The taxpayer is obliged to recalculate assets, income, expenses in accordance with the OSN and pay taxes accrued during the year.

Will be required:

Bring accounting in line with common system taxation. Particular difficulty arises when the organization has property that falls under the depreciable category. From the beginning of the calendar year, the enterprise must prepare records according to the established accounting under his full control.
Pay taxes applied by OSN. Amounts of advance payments under the Unified Agricultural Tax can be offset against payments of the corresponding budget.

If an enterprise wishes to voluntarily switch to another taxation system, a notification is also submitted to the Federal Tax Service with a submission deadline of December 31 of the year preceding the transition. The system can be used again no earlier than one year after refusal or loss of the right to use.

The size of the rate under the Unified Agricultural Tax. Tax calculation rules

Established by law tax rate– 6% of the base calculated by the taxpayer.

Features of the definition bases:

The amount is calculated on a cumulative basis from the beginning of the calendar year or the day of registration for newly created companies.
The value is defined as the difference between income received and expenses incurred.
Enterprises that suffered losses in the previous tax period have the right to reduce the base by their full amount or part thereof. Losses can be carried forward over the next 10 years.

To confirm the losses received by the enterprise, during the inspection, inspectors of the Federal Tax Service must present documents confirming the fact. If losses were incurred over several periods, they are written off in the order in which they occurred. Only losses incurred from agricultural activities are taken into account. Expenses must be documented and economically justified.

Taxpayers using the Unified Agricultural Tax obliged keep records of income and expenses. Peculiarities documentary evidence tax base:

Accounting is carried out using (KUDiR).
Indicators are formed according to. Expenses take into account amounts paid to the supplier for goods, services and work actually received. Income is included in revenue after receipt of actual payment to the bank account or cash desk of the enterprise.
The data is generated on an accrual basis during the tax period – the calendar year.

Enterprises must maintain mandatory document flow.

The rules for calculating and paying unified agricultural taxes are discussed in the following video lesson:

Payment procedure and terms

The legislation establishes reporting and tax periods for maintaining the system. Based on the results of the six-month reporting period, part of the single tax is paid. At the end of the annual calendar period, the final calculation of obligations is made taking into account the amounts of the advance payment. The amount of tax paid to the budget does not reduce the size of the annual tax base.

Deadlines have been set to enter amounts into the budget:

Until July 25 of the current period for advance payments.
Until March 31 of the year following the end of the tax period.

If the payment date falls on a weekend, the payment deadline is postponed to the next business day.

Reporting procedure

Tax return is the main reporting of enterprises paying the Unified Agricultural Tax. The procedure for filling out the declaration is established by Appendix No. 2 to Order of the Ministry of Finance dated June 22, 2009 No. 57n.

Document defines:

Composition of the declaration. The document consists of title page, a section containing the amount payable, a calculation section and a sheet showing the amount of loss received in previous periods.
Procedure for submitting a document.
Determination of the date upon which the declaration is considered filed.
General rules for filling out the form - no blots, errors, binding the document, numbering.
The procedure for filling out title data and all sections of the declaration.

Tax return filing deadlines coincide with tax payment dates. Starting from 2016, a new declaration form is used, approved by order of the Federal Tax Service of the Russian Federation dated February 1, 2016 No. ММВ-7-3/51@. The innovation affected tax calculation. Section 2 contains a line regarding preferential taxation of the Crimean peninsula and the city of Sevastopol.

For information about the reporting procedure, watch the following video:

Responsibility for violations

Taxpayers who commit tax violations are punished similarly to persons applying other tax regimes. For late submission of the declaration, a fine is imposed in the amount of 5 to 30% of the amount indicated for payment. The fine cannot be less than 1000 rubles. Failure to pay tax entails a fine of 20 to 40% of the amount of the obligation to the budget.

There are currently two taxation regimes for agricultural producers. The general regime is no different from the one that all enterprises pay by default. Well, the special regime is the Unified Agricultural Tax (USAT). It is focused specifically on the area in which agricultural enterprises operate. After all, there are many specific factors that influence these types of business (for example, seasonal conditions, climate, atmospheric and natural phenomena).

Let us consider the key features of this regime and the main changes that affected the Unified Agricultural Tax in 2014.

Payers of the single agricultural tax

Not only producers of agricultural products can pay the Unified Agricultural Tax. Any enterprises that sell agricultural products, as well as any organizations involved in fishing and fish farming, as well as agricultural cooperatives, can legally switch to the Unified Agricultural Tax.

The key requirement is that income from the sale of agricultural products should be at least 70% of the total income. If we are talking about fishing, then in order to pay the unified agricultural tax, you must have your own or rented vessels.

Differences from OSNO

Unlike the general taxation regime, the Unified Agricultural Tax implies its own composition of contributions paid. The total tax amount is made up of the following elements:

value added tax;
unified social tax;
property tax. This provides benefits for the property used in the production and storage of agricultural products;
transport tax. The benefit is provided for agricultural machinery and trucks;
income tax. And here there are preferential rates - for profit from the sale of agricultural products themselves;
land tax;
mineral extraction tax;
pollution tax environment and for the use of water bodies.

Of course, taxation of agricultural producers also has its advantages. Thus, enterprises paying the Unified Agricultural Tax are exempted in the following order:

Individual entrepreneurs do not need to pay personal income tax, property tax and VAT (except for the import of products).
Organizations are exempt from income tax, property tax and VAT (in addition to imports).

All other tax contributions are paid in the same manner as under OSNO.

How to switch to Unified Agricultural Tax

If the enterprise is a manufacturer of agricultural products and complies with legal requirements, then the transition to the Unified Agricultural Tax is possible in two ways:

in general order. To do this, you need to submit a corresponding application to the tax organization at the place of registration of the business. This must be done between October 20 and December 31 (previously the deadline was shorter - until December 20). The transition in this case will be carried out from the beginning of the new calendar year;
immediately after registration of an individual entrepreneur or legal entity. You must submit an application to transfer to the Federal Tax Service within 30 days after registration. Previously, this period was 5 days. In this case, the transition will take place directly upon tax registration.

As you can see, the rules have become even simpler than before. Although even before that they were not particularly complex. During the year you cannot refuse to pay the Unified Agricultural Tax. If the company has already switched to new system, then an application for changes can be submitted until February 15 of the current year.

However, in addition to this, there is a compulsory procedure for the abolition of the Unified Agricultural Tax. It is used in cases where an agricultural producer ceases to be such and is already engaged in other activities. If an enterprise no longer produces agricultural products, then it can no longer pay the unified agricultural tax. This is also done if the share of income from the sale of agricultural products in the total income becomes less than the legally established 70%.

Accounting for income and expenses under the Unified Agricultural Tax

If an individual entrepreneur or organization is engaged in agricultural activities and pays the Unified Agricultural Tax, then they are quite specialized. Expenses and income under the unified agricultural tax are also taken into account in a special way. Money received from the sale of manufactured products can also be spent on wages employees, and for advertising, and for basic production needs. When paying this tax, there is no usual item “other expenses”, and controlling tax organizations strictly monitor compliance with this condition.

It is not necessary to keep a book of income and expenses. Only those cash, which were received by the enterprise's cash desk or current accounts.

Tax return and tax period

The Unified Agricultural Tax itself is paid half-yearly, but the tax period is one calendar year. The advance part of the tax is paid before July 25 of the reporting year, but the entire amount must be paid before March 31 of the following year. Consequently, the tax return under the Unified Agricultural Tax must be submitted by the payer to the Federal Tax Service before March 31 of the year following the reporting year.

If for any reason the payer’s activities are terminated, then submit tax return he must do so by the 25th day of the month following the one during which the activity was ceased.

Tax rate and tax base

The unified agricultural tax is calculated according to the rules listed in Article 346.9 of the Tax Code of the Russian Federation. The regular tax rate is 6%. Therefore, when calculating, it is necessary to multiply the size of the tax base by 0.06. Well, the base is considered to be the monetary expression of the total amount of income minus the total amount of expenses. The tax base is determined simple method: ascendingly from the beginning of the new calendar year, all income and all expenses of the payer are summed up.

If expenses turn out to be higher than income, then the payer’s activities are officially recognized as unprofitable. In this case, he will have the right to reduce the tax base by an amount equivalent to the losses incurred in the previous year. An important point to consider is that the tax base can be reduced by no more than 30%. If the amount of losses exceeds the 30 percent limit, then the remaining amount of the loss can be carried forward to the next tax period or even to several periods. The limitation that applies in this case is ten years. The amount of loss cannot be carried forward for more than ten years.

Violations and sanctions for them

The Tax Code of the Russian Federation describes in detail not only the rules for taxing agricultural enterprises, but also penalties for possible violations of the established procedure. The main points to know are:

If the taxpayer (individual entrepreneur or legal entity) has changed the profile, or the share of income from the sale of agricultural products has become less than 70%, then the conditions necessary for the right to pay the unified agricultural tax are no longer met. In this case, taxes for the expired period must be recalculated within a month in accordance with the OSNO and paid according to the general rules.
If a recalculation is made, the payer is also charged additional penalties for late payment of taxes for the first half of the reporting year. The transition to the unified agricultural tax in relation to this taxpayer is canceled forcibly.
If a taxpayer who has violated the rules and was forcibly exempted from paying the Unified Agricultural Tax, wishes to switch again to this taxation system, then this can only be done in a year. Of course, if the necessary conditions are met at the time of application.

What are the pros and cons of the unified agricultural tax?

Like any other system, the Unified Agricultural Tax tax has its advantages and disadvantages. Not all enterprises, having made a preliminary calculation, agree that paying this tax is really profitable. Thus, the income tax, which has been steadily growing since 2006, is being replaced. So, if before 2006 the income tax rate was 0%, then since 2007 it has already amounted to 6%, since 2009 - 12%, since 2012 it has increased to 18%, and since 2015 it will be 24%. Thus, the Unified Agricultural Tax can really save a lot of money.

But there is also “the other side of the coin”. After all, the real benefit from production or other activities depends on financial policy, and the number of factors that can affect profitability is very large. So, in the absence tax benefits For property, switching to the unified agricultural tax is very profitable, since in this case the real tax payments of an individual entrepreneur or organization will indeed become much smaller.

The positive aspects include the following:

It is much easier to maintain accounting records for an enterprise.
The total number of taxes is reduced.
You can choose a new taxation system and switch to it voluntarily, having made preliminary calculations and made a decision.

There is, of course, a negative point. In general, it will be unprofitable for large enterprises that have a high production level to switch to the Unified Agricultural Tax. After all, they lose the amount of value added tax, which is reimbursed by the budget.

Latest changes

Since 2014, amendments have come into force that made it possible to submit an application for the transition to the unified agricultural tax not until December 20 of the current year, but until December 31. Instead of the application itself, a notification is now also submitted. If, immediately after registration, an individual entrepreneur or organization wishes to choose this taxation system, then this can be done not within five, but within 30 days from the date of registration.

In addition, newly created organizations will not have the official status of payers who have lost the right to switch to the Unified Agricultural Tax if they had no income from agricultural activities at all during the first year of existence. The 70% rule is not used in this case.

Some changes also affected the calculation of the tax base. Expenses, for example, now include all fees paid by the enterprise, in addition to agricultural tax. Therefore, the tax base can be significantly reduced.