What reporting should a novice farmer submit? I registered only this year, I just started my activity, what taxes should I pay if there is no profit (you understand only the beginning)?
The list of taxes under the simplified tax system and unified agricultural tax is the same:
Single tax under the simplified tax system (or ESHN),
Transport tax (Under the Unified Agricultural Tax there are benefits for agricultural machinery),
Insurance premiums for compulsory pension (social, medical) insurance,
personal income tax (as a tax agent),
Land tax,
Negative impact on the environment.
The entrepreneur must pay these taxes if available tax base(for example, ESHN / STS - if there is income, transport tax - if there is transport, personal income tax and insurance premiums - when paying income to employees, etc.)
When choosing a taxation system, pay attention to the list of expenses that can be recognized in tax accounting.
The rationale for this position is given below in the materials of the Glavbukh System
1. Directory:ESHN. TRANSITION, CALCULATION, PAYMENT. VITALY SEMENIKHIN
2. What taxes does the UAT replace for individual entrepreneurs
Consider what taxes are exempt individual entrepreneurs who are ESHN payers.
However, to begin with, we note that the right to pay a single agricultural tax applies to peasant (farmer) households.
Let me remind you that at present the legal, economic and social foundations for the creation and operation of peasant (farm) farms are established by the Federal Law of June 11, 2003 No. 74-FZ “On Peasant (Farm) Farming”.
If he switches to paying the unified agricultural tax, he will be released from the obligation to pay income tax individuals on entrepreneurial activity, tax on the property of individuals on property used for business.
He is also not recognized as a payer of value added tax, with the exception of the tax payable when importing goods into the territory of the Russian Federation, and if he pays it as a participant in a simple partnership agreement. *
5.2. Filing a notice
The transition to the payment of unified agricultural tax is a notification procedure. Therefore, a notification must be submitted to the inspectorate. This must be done no later than December 31 of the calendar year preceding the year from which the agricultural producer switches to this special regime. There is no need to wait for permission or a ban on the use of a special regime from the tax authorities. After all, as already mentioned, the order of transition is notifying. The form (form No. 26.11) of notification of the transition to the taxation system for agricultural producers was approved by order of the Federal Tax Service of Russia dated January 28, 2013 No. ММВ-7-3 / [email protected].
- FIU - 2013-2014 - 21 percent;
- FSS RF - 2013-2014 - 2.4 percent;
- FFOMS of Russia - 2013-2014 - 3.7 percent;
Total total fare:
in 2013 and 2014 - 27.1 percent.
Tariffs in the FIU are distributed in the manner prescribed in paragraph 5 of Article 33 federal law dated December 15, 2001 No. 167-FZ. For persons born in 1966 and older for 2013–2014 insurance part is equal to 21 percent (of which the solidary part of the tariff is 5%, the individual part of the tariff is 16%).
For persons born in 1967 and younger for 2013–2014, the insurance part is equal to 15 percent (of which the solidary part of the tariff is 5%, and the individual part of the tariff is 10%). At the same time, the funded part is 6 percent. From January 1, 2014, the accumulative part will be 2 percent, and the individual part will accordingly increase to 14 percent ().
Individual entrepreneurs who do not pay remuneration to individuals calculate and pay insurance premiums in a special manner established by Federal Law No. 212-FZ of July 24, 2009. * Calculation of the amount of their insurance premiums for billing period they produce on their own. Unlike payers who make payments in favor of individuals, for a single individual, the amount of insurance premiums for compulsory medical and pension insurance does not depend on the amount of income received by him. He does not need to determine the objects of taxation of insurance premiums and the basis for their calculation. The calculation of the amount of insurance premiums payable to the PFR and the MHIF is based on the cost insurance year, as indicated by Part 1 of Article 14 of the Federal Law of July 24, 2009 No. 212-FZ. Accordingly, from January 1, 2012, only the heads of the peasant farm are required to submit the calculation in the RSV-2 form to the FIU.
Directory "ESKhN. Transfer, calculation, payment "
What taxes are simplified organizations exempted from?
Organizations and autonomous institutions on simplified taxation are exempted from paying:
- property tax. An exception is the property tax on real estate objects, the tax base for which is the cadastral value. For more information on calculating property tax based on cadastral value, see How to calculate property tax;
- Income tax. The exception is income tax on income from controlled foreign companies, dividends and interest on state (municipal) securities. In relation to these incomes (except for dividends received from Russian organizations), simplified organizations must submit income tax returns (clause 5 of article 25.15 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated March 1, 2010 No. 3-2-10 / 4 ).
In addition, simplified organizations and autonomous institutions are not recognized as VAT payers. An exception is the payment of VAT:
– when carrying out operations under contracts of joint activities, trust management of property, as well as under concession agreements. Moreover, if an organization is a member of a simple partnership conducting common business, a trustee or a concessionaire, it is obliged to draw up and submit declarations for VAT payable to the budget based on the results of activities under these agreements. This is stated in the Procedure approved by Order of the Federal Tax Service of Russia dated October 29, 2014 No. MMV-7-3 / 558, and letters of the Ministry of Finance of Russia dated June 15, 2009 No. 03-11-09 / 212, dated March 21, 2008. No. 03-07-11/103;
- when importing goods. If an organization imports goods from countries that are not members of the Customs Union, it pays VAT at customs. There is no need to submit general VAT returns for these amounts. If an organization imports goods from countries that are members of the Customs Union, it pays VAT at its location. For these amounts, special declarations are submitted in the form approved. This is stated in the Procedure approved by Order of the Ministry of Finance of Russia dated July 7, 2010 No. 69n, and letters of the Ministry of Finance of Russia dated January 26, 2012 No. 03-07-14 / 10, dated January 30, 2007 No. 03-07-11 /09 .
This procedure follows from the provisions of paragraph 2 of Article 346.11 of the Tax Code of the Russian Federation.
All other taxes, contributions and fees pay on a common basis. For example, contributions for compulsory pension, social and medical insurance (part 1 of article 5 of the Law of July 24, 2009 No. 212-FZ), contributions for insurance against accidents and occupational diseases (paragraph 7 of article 3 of the Law of July 24 1998 No. 125-FZ), transport tax (), payment for environmental pollution (Decree of the Government of the Russian Federation of August 28, 1992 No. 632).
Such rules are established by paragraphs and articles 346.11 of the Tax Code of the Russian Federation.
Situation: whether the organization should transfer environmental payments on a simplified system (UTII, ESHN). The organization's activities are related to nature management
Yes, it should.
The negative impact on the environment is paid (). At the same time, the obligation to transfer environmental payments does not depend on the taxation system used by the organization. * A similar point of view is reflected in the letter of the Ministry of Finance of Russia dated July 11, 2007 No. 03-11-04 / 3/262. Despite the fact that this letter is addressed to organizations on UTII, its provisions can be extended to organizations that also apply other special regimes.
Tax agents
Organizations (including autonomous institutions) on simplified taxation are not exempted from fulfilling the duties of a tax agent to withhold and pay:
- VAT();
- personal income tax (clause 1, article 226 of the Tax Code of the Russian Federation);
- income tax (clause, article 275, Tax Code of the Russian Federation).
2) expenses for voluntary insurance (subclause 7, clause 2, article 346.5 of the Tax Code of the Russian Federation):
- transport (including rented) and cargo;
- fixed assets for production purposes (including leased ones), intangible assets, objects in progress capital construction(including rented);
- inventories, crops and animals;
- other property that is used in activities aimed at generating income;
- risks in the performance of construction and installation works;
- liability for causing harm, if voluntary insurance is a condition for the organization's activities in accordance with international requirements;
3) the cost of food for workers engaged in agricultural work (subclause 22, clause 2, article 346.5 of the Tax Code of the Russian Federation);
4) expenses for meals for the crews of sea and river vessels (subclause 22.1, clause 2, article 346.5 of the Tax Code of the Russian Federation);
5) expenses for information and advisory services (subclause 25, clause 2, article 346.5 of the Tax Code of the Russian Federation);
6) expenses in the form of fines (penalties, sanctions) for violation of contracts paid by court decisions, as well as expenses for compensation for damage caused ();
7) expenses for the training of specialists (provided that training agreements have been concluded with students that provide for their work in the organization for at least three years in their specialty after graduation) (subclause 29 clause 2 article 346.5 of the Tax Code of the Russian Federation);
9) expenses for the purchase of young livestock and poultry, productive livestock, fish fry (subclause 32, clause 2, article 346.5 of the Tax Code of the Russian Federation);
10) expenses for the maintenance of rotational and temporary camps associated with agricultural production for pasture cattle breeding (subclause 33, clause 2, article 346.5 of the Tax Code of the Russian Federation);
11) expenses associated with participation in tenders (competitions, auctions) held when implementing orders for the supply of agricultural products (subclause 41, clause 2, article 346.5 of the Tax Code of the Russian Federation);
12) expenses in the form of losses:
- from the case of birds and animals within the limits approved by the Decree of the Government of the Russian Federation of July 15, 2009 No. 560 (subclause 42, clause 2, article 346.5 of the Tax Code of the Russian Federation);
- from the forced slaughter of birds and animals within);
14) expenses in the form of losses from natural disasters, fires, accidents, epizootics and other emergencies, including costs associated with the prevention and elimination of their consequences (subclause 44, clause 2, article 346.5 of the Tax Code of the Russian Federation);
15) customs payments paid upon export of goods from the territory of Russia and non-refundable (subclause 11 clause 2 article 346.5 of the Tax Code of the Russian Federation).*
At the same time, unlike simplification, when determining the tax base for the unified agricultural tax, an organization is not entitled to take into account:
1) the costs of patenting and paying for legal services to obtain legal protection for the results of intellectual activity (subclause 2.2, clause 1, article 346.16 of the Tax Code of the Russian Federation);
2) R&D expenses (subclause 2.3, clause 1, article 346.16 of the Tax Code of the Russian Federation); paragraph 1, clause 4.1, art. 346.5 of the Tax Code of the Russian Federation).*Include the costs of acquiring property rights to land plots as expenses in equal shares (on the last days of the reporting (tax) periods) subject to the following conditions:
- expenses paid;
- the fact of filing documents for state registration of acquired rights is documented (the organization has a receipt from the territorial division of Rosreestr in receipt of documents);
- acquired land plots are used in entrepreneurial activities.
This procedure is provided for in paragraphs,, paragraph 4.1 of Article 346.5 of the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated February 10, 2014 No. 03-11-11 / 5154.
Oleg Good
head of corporate income tax department
Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia
Notice deadline
As a general rule, notice must be given to tax office no later than December 31 of the year preceding the year in which the organization will apply simplified ().
There is an exception to this rule. It concerns the organizations of the Crimea and the city of Sevastopol, information about which is included in the Unified State Register of Legal Entities. When switching to a simplified system from 2015, they are allowed to submit notifications later - until February 1, 2015 inclusive. And if their participant is a public legal entity (or their property is owned by a public legal entity), such organizations can notify the inspectorate of the transition to a simplified system even later - until April 1, 2015 inclusive.
This procedure is provided for by paragraphs of paragraph 2 of Article 346.13 of the Tax Code of the Russian Federation.
Newly created organizations can submit a notification of the transition to simplified taxation at the same time as an application for state registration. At the same time, they should indicate code 2 in the “Taxpayer attribute” cell. If a notification is not submitted simultaneously with the application for state registration, it can be submitted within 30 calendar days from the date of tax registration. From the same date, start applying the special regime. * This follows from the provisions of paragraph 1 of paragraph 2 of Article 346.13 and paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation.
Organizations that have not notified the tax inspectorate within the established time limits are not entitled to apply simplified taxation ().
If an organization used UTII and switches to simplified taxation from the beginning of the month in which it ceased to be a payer of this tax, code 2 should be indicated in the “Taxpayer sign” cell, and code 3 in the “Switching to a simplified taxation system” cell.
If the organization has sent a notice of the transition to a simplified system later deadlines, the inspection will respond to her with a message about the violation. In this case, the organization will not be able to apply the simplified system (subclause 19, clause 3, article 346.12 of the Tax Code of the Russian Federation).
If in the period between the filing of a notice of the transition to simplified taxation and December 31, the taxpayer decided to change the object of taxation, he must also notify the tax inspectorate about this (clause 2 of article 346.14 of the Tax Code of the Russian Federation).
Elena Popova,
State Advisor of the Tax Service of the Russian Federation of the 1st rank
Sincerely,
Tatyana Gnedysheva, expert of the Glavbukh System.
Answer approved by Alexander Rodionov,
Deputy Head of Expert Support.
Tell me, please, what is the difference between the simplified taxation system and the UAT in 2020?
Firstly, the UAT can be used by organizations that either produce agricultural products, or process and sell them, as well as other organizations or individual entrepreneurs that provide support services to producers of such agricultural products regarding livestock or crop production. In a word, in order to use the UAT, you must be engaged in activities directly related to agricultural products.
For the simplified tax system, the list of activities in which you can use this tax system, much wider. Moreover, in order to switch to the simplified regime, your income must be no more than 112.5 million rubles for the nine months of the previous year, and the income itself during the period of using the simplified regime must not exceed 150 million rubles a year.
Also, for the tax period, the average number of your employees should not be more than one hundred people. The branches specified in the Charter of the LLC must also be absent.
If we talk about the tax rate, then according to the USN "Income" it is six percent, but in certain regions it can be reduced to one percent, and in Crimea and Sevastopol - to zero. The rate for ESHN is equal to six percent, and can also be reduced in the Crimea and Sevastopol, but only up to four percent.
Can I reduce my taxes by the amount of any costs if I use the simplified tax system when I register an individual entrepreneur? The same question applies to the ESHN.
If you are an individual entrepreneur and use the simplified income tax system, then in this case the tax can be reduced by the amount of insurance premiums, benefits paid for temporary disability of employees (with the exception of occupational diseases) and voluntary insurance. Also, the tax can be reduced by the amount of insurance premiums paid by the individual entrepreneur for himself. If you have employees in the state, then the tax can be reduced on insurance premiums for employees and for yourself, but not more than 50 percent. If you work without hired employees, then the amount of tax can be reduced by the amount of contributions paid for yourself and without any restrictions.
When using the single agricultural tax, the tax base is reduced only at the expense of expenses.
You can prepare documents for registering an individual entrepreneur with Internet access in 10-15 minutes with the free My Business service. It is enough to provide basic information about yourself. At the exit, you will receive an application filled out in accordance with all the rules and a receipt for payment of the state duty.
Is there any marginal income for me that I can receive while on simplified tax or agricultural tax?
Yes, there really is such a limit for the simplified taxation system. It is 150 million rubles a year. There are no such restrictions for the ESHN, but there is a rule that the share of income from the sale of agricultural products cannot be less than 70 percent of the total sales income.
With what frequency and how should I pay tax on the ESHN or on the simplified tax system?
If you are using USN system 6%, then advance payments for this tax must be transferred to the tax authority every quarter, and the total amount - at the end of the year. As for the Unified Agricultural Tax, you must transfer advance payments every six months, and the final amount is exactly the same at the end of the year. VAT is paid no later than the 25th day of each month following the quarter.
Firms and companies that are producers of agricultural products have the right to switch to paying a single agricultural tax. In this case, they lose the obligation to pay ordinary taxes - income tax (for individual entrepreneurs - personal income tax), VAT and property tax, which replaces one general budget payment for them. Accordingly, for such taxpayers, both the tax and the reporting period for the Unified Agricultural Tax are provided for separately by the legislation.
Reporting period for the unified agricultural tax
According to Article 346.7 of the Tax Code, the reporting period for the unified agricultural tax is recognized as half a year. The tax period on the basis of the same article is a year.
Agricultural tax is paid in advance. This means that at the end of the reporting period, that is, half a year, the payer is obliged to independently calculate the tax payment and transfer it to the IFTS. Firms pay with the tax office at their legal address, individual entrepreneurs - at their registration address. The period during which the amount must be transferred is 25 calendar days from the end of the six months. Thus, it is necessary to transfer the advance payment according to the Unified Agricultural Tax before July 25. The declaration is not submitted during this period. So the reporting period for agricultural tax is relevant only in the context of budget settlements.
At the end of the year, both firms and individual entrepreneurs calculate the final payment as part of the application of the agricultural special regime. It is determined on the basis of the annual tax base, that is, income minus expenses and a tax rate of 6%. The total amount of the unified agricultural tax is transferred to the IFTS minus the previously transferred advance payment. The term for transferring the annual payment under the EKHSN is March 31. It is the same for organizations and individual entrepreneurs. The agricultural tax return must also be filed by the same date.
Example
Romashka LLC is a payer of the UAT. According to the results of the first half of the year, the tax base under the special regime amounted to 450,000 rubles. The amount of annual income minus expenses amounted to 670,000 rubles.
The reporting period for ESHN is half a year. Based on its results, by July 25, Romashka LLC will transfer to the Federal Tax Service Inspectorate:
450,000 x 6% = 27,000 rubles.
The amount of the annual tax will be:
670,000 x 6% = 40,200 rubles.
Thus, before March 31 of the year following the tax period, the company is obliged to pay extra to the IFTS:
40,200 - 27,000 = 13,200 rubles.
It should be especially noted that, despite the absence of the obligation to submit a semi-annual declaration, and the very name of the semi-annual payment is “advance”, UAT payers have no right not to transfer it. Although the legislation does not provide for penalties for late advance payments, penalties for late transfer of such an amount will be with one hundred percent probability. They are calculated traditionally, according to the formula 1/300 of the key rate of the amount owed for each day of delay in payment. The accrual of penalties in such situations occurs at the end of the tax year after the filing of the declaration. It is from it that controllers learn about the amounts that taxpayers were required to transfer based on the results of the six months and the year as a whole.
The simplified taxation system is used by taxpayers along with other taxation regimes. This is stated in paragraph 1 of Art. 346.11 of the Tax Code of the Russian Federation.
However, in practice, an organization can only combine the simplified tax system with UTII. And individual entrepreneurs can combine "simplification" with both UTII and the patent taxation system.
So, it is impossible to work simultaneously on the simplified tax system and on the general taxation system, since each of these regimes applies to all types of activities that the taxpayer conducts.
The "simplification" is also incompatible with the ESHN due to a direct indication of this in paragraphs. 13 p. 3 art. 346.12 of the Tax Code of the Russian Federation.
In addition, the USN is not entitled to apply organizations that are engaged in the gambling business and pay tax on the gambling business.
It is also impossible to combine "simplification" with the taxation system when implementing production sharing agreements. After all, the participants in such an agreement are not transferred to the simplified tax system (clause 11, clause 3, article 346.12 of the Tax Code of the Russian Federation).
Thus, at the same time, an organization can only apply the simplified tax system and UTII. "Vmenenka" is applied voluntarily in relation to the types of activities for which the taxpayer has switched to paying UTII and is registered with the inspection, provided that this special regime has been introduced in the relevant territory (Article 346.28 of the Tax Code of the Russian Federation). Therefore, if in relation to the types of activities listed in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, UTII is applied, then for other types of activities the organization has the right to apply the simplified tax system.
USN and UTII can be applied by an organization and for one type of activity specified in paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, but at the same time, separate subdivisions (objects) through which such activities are carried out should not be located:
On the territory of one municipal district;
- on the territory of the federal cities of Moscow and St. Petersburg;
- in the territory of several districts of one city district.
Thus, the combination of UTII and STS for one type of activity is unacceptable for objects that are located:
- on the territory of one municipality;
- in the territory of one city of federal significance.
Let's give an example, organization "X" is engaged in wholesale trade and applies the simplified tax system. It also sells goods at retail in the territory where a taxation regime in the form of UTII has been introduced for retail trade. In such a situation, for retail, organization "X" can apply UTII, and for wholesale - USN.
It should be noted that when combining the USN and UTII, it is necessary to keep separate records (clause 7 of article 346.26 of the Tax Code of the Russian Federation).
Individual entrepreneurs can combine the simplified tax system not only with UTII in the manner described above, but also with the patent taxation system. The patent system of taxation is applied to the types of activities for which an individual entrepreneur has received a patent. For other activities, you have the right to apply the simplified tax system.
As a general rule, organizations that apply the simplified tax system do not pay income tax (paragraph 1, clause 2, article 346.11 of the Tax Code of the Russian Federation).
However, this exemption does not apply to certain types of income. Therefore, with some of them you must pay tax yourself and submit reports to the tax office. For other taxable income, this will be done for you by a tax agent - the person from whom you received such income.
So, when working on the simplified tax system, income tax is paid on the following income (paragraph 1, clause 2, article 346.11 of the Tax Code of the Russian Federation):
1) from dividends.
Moreover, if a Russian organization paid you dividends, then it acts as a tax agent, i.e. must withhold income tax from these incomes and transfer it to the budget (clause 2, article 275 of the Tax Code of the Russian Federation). Thus, in this case, you do not need to pay the tax yourself.
If you received dividends from a foreign organization, you must calculate and pay income tax on them in the general manner.
2) from interest on securities specified in paragraph 4 of Art. 284 of the Tax Code of the Russian Federation, namely:
- on government securities of the member states of the Union State ( Russian Federation, The Republic of Belarus);
- government securities of subjects of the Russian Federation;
- municipal securities;
- mortgage-backed bonds.
3) from the income of the founders of trust management of mortgage coverage received on the basis of mortgage participation certificates.
You must calculate and pay the tax yourself.
In addition, when receiving income from which you must pay income tax under the simplified tax system on your own, you need to file a declaration for this tax with the tax authority.
The single agricultural tax is a tax regime designed specifically for agricultural producers. At the same time, its use is not mandatory.
Firms or individual entrepreneurs that meet certain requirements of the Tax Code can switch to paying UAT on a voluntary basis.
The correctness of such a choice can be facilitated by a detailed study and comparison of the advantages and disadvantages of the ESHN for each specific case.
Advantages and disadvantages of ESHN
The main and indisputable advantage of the Unified Agricultural Tax is the fact that the payment of the unified agricultural tax replaces several tax payments at once in the general taxation system: income tax, VAT, property tax of organizations, and personal income tax, VAT and property tax of individuals - for individual entrepreneurs. In this plan application of ESHN similar to working on a simplified taxation system, which also allows you to leave the general taxation regime and pay one general tax instead of a set of budget payments. This fact is an undeniable and unequivocal advantage of any such special regime in comparison with the OSN.
The simplified tax system is designed for representatives of small and medium-sized businesses, so that most small companies and private traders who fall under the concept of agricultural producers may well choose between "simplification" and the use of the EAT.
However, the advantage of the latter is that, if it is possible to reduce the income received within the tax base at the expense of expenses, the UAT payer will apply a tax rate of 6%.
On the simplified tax system with the object “income minus expenses”, a rate of 15% is applied, unless, of course, we are talking about a number of special benefits.
Only “income” will be taxed at the “simplified” rate of 6% - if the appropriate object of taxation is selected. Of course, the amount of expenses taken into account for the unified agricultural tax and the simplified tax system may differ slightly.
But, despite this, ceteris paribus, the payer will deduct smaller amounts of tax to the budget than on the simplified tax system.
Another plus of the ESHN in comparison with the simplified tax system is the need to pay the budget only once every six months - before July 25 and until March 31 of the year following the reporting one. On the simplified tax system, we recall, the payment of advances and tax is made quarterly.
At the same time, the restrictions imposed by the use of simplified taxation by type of activity do not cause problems for firms and individual entrepreneurs engaged in agriculture. It is unlikely that any of these entities also conduct, say, gambling business or stock trading.
But the ESHN assumes the fulfillment of a strict condition - the share of income from the production and sale of agricultural products should be at least 70% in total sales.
In other words, the taxpayer on the unified agricultural tax, if he also carries out additional activities, must monitor compliance with this parameter. Otherwise, he will lose the right to apply the ESHN.
This situation can be attributed to the peculiar disadvantages of the agricultural special regime.
Separately, it is worth mentioning the work with VAT. As mentioned above, organizations and entrepreneurs who have switched to the Unified Agricultural Tax are no longer registered as payers of value added tax.
On the one hand, this is a plus, since it saves on the total amount of tax, allows in some way to reduce the cost of our own products, thereby increasing its competitiveness.
On the other hand, when purchasing goods or services from third-party sellers that apply the general taxation system, the UAT payer loses the ability to deduct VAT paid to such a supplier.
If the volume of such purchases is large, then this can be a significant disadvantage of VAT exemption.
ESHN optimization
If we talk about optimizing the tax base for the Unified Agricultural Tax, then it is impossible not to mention that income and expenses under this special regime are determined on a cash basis, that is, they are taken into account in the tax calculation at the time of payment transfer. The actual supply of goods or services, whether incoming or outgoing, does not matter.
This moment is key in planning the income and expenses of agricultural producers.
With a proper approach to record keeping and building relationships with counterparties tax base within a specific reporting period can be minimized by making payments, simply by tracking their dates in advance.
True, when determining the amount of costs, it must be remembered that only a strictly defined list of expenses, prescribed in paragraph 2 of Article 346.5 of the Tax Code, is taken into account in the ESHN.
However, this is not surprising. The expenses listed in this list are either directly related to agricultural expenses (for example, payment for the purchase of seeds, seedlings, feed, etc.).
), or are related to the normal activities of the company (salary to employees, contributions, acquisition of fixed assets, maintenance of company vehicles, etc.). Of course, all expenses taken into account in the tax calculation must be documented.
In this case, there will be no problems with reducing the tax base due to them and, as a result, optimizing the Unified Agricultural Tax.
Source: https://spmag.ru/articles/preimushchestva-eshn
Each state seeks to support its agricultural producers by introducing special benefits for them and reducing tax rates. RF is no exception.
For farmers in Russia, a special tax regime is provided - ESHN (Unified Agricultural Tax), which should stimulate this sphere of production.
A year ago this system of taxation was used by more than a hundred business entities, about 70 thousand Individual Entrepreneurs and farms, as well as about 24 thousand LLCs and other organizations.
Such statistics, it would seem, testify to the popularity of the tax regime, however, if we take into account the fact that almost 1/3 of the Russian population lives and actively works in countryside, it turns out that the ESHN is applied by a very small number of individual entrepreneurs and organizations. This is explained quite simply - the Single Agricultural Tax can only be chosen by producers of agricultural products, while its processors can only work on OSNO or other preferential regimes.
Thus, an impressive part of the processing industry, which can positively affect agriculture, cannot apply the EAT.
Moreover, producers are also subject to strict restrictions, since the income from the sale of agricultural products must be at least 70% of their total income.
This is what makes many businessmen involved in this area choose the Simplified tax regime, which does not provide for such a framework.
The main advantages of ESHN
The first obvious advantage of the UAT is that this system has the most gentle tax burden.
In order to evaluate this feature of the regime, one should compare the tax base and the rate of the OSNO and the Simplified system.
The agricultural tax does not compare with the Uniform Imputed Value Tax, as it does not provide for the accounting of expenses and income.
So, the tax rate on the “simplified” format “Income” is equal to the rate on the Unified Agricultural Tax, however, the simplified tax system has a larger tax base, since it does not take into account the expenses incurred.
Of course, this increases the amount of the tax in comparison with the agricultural tax.
Thus, only the STS "Income minus expenses" can be as profitable as the Uniform Agricultural Tax, provided that the region in which the activity is carried out will have the lowest rate of 5%, which is not so common. Comparison of the Main System and the ESHN is not worth making at all, since it is obvious that the preferential tax regime is much simpler and more profitable than the OSNO.
So, this mode is the most profitable option for manufacturers that are not subject to its restrictions.
Who can use ESHN
Only the following individuals and legal entities:
- Individual entrepreneurs, organizations and agricultural cooperatives that produce, process and sell agricultural products. This requirement must be met comprehensively, i.e. match all items. If you are exclusively engaged in the processing and sale of products, you do not have the right to be a member of the ESHN.
- Fishing artels and organizations, if the number of people involved in this activity, is at least 50% of the total population of a particular point. An additional condition is also the conduct of fishing activities on the vessels of the fishing fleet.
Who cannot apply ESHN
Restrictions for individual entrepreneurs and organizations on the Unified Agricultural Tax look like this:
- Agricultural tax is not allowed to be used by producers of excisable products.
- In order to remain on the UAT or switch to the Single Agricultural Tax, an individual or legal entity must meet the main requirement: income from the sale of agricultural products or catch must be at least 70% of the total income. Otherwise it won't be possible.
- In order to apply this regime, it is necessary that the average annual number of individual entrepreneurs and fishery organizations does not exceed three hundred people. Agricultural organizations do not fall under this requirement.
It should also be mentioned that the Single Agricultural Tax does not provide for any restrictions on income received.
System elements
ESHN is not such a complicated tax regime, especially in comparison with OSNO or UTII. Here are some things you need to know about this system:
- The calendar year is the tax period for the UAT.
- Reporting must be submitted every semester. At the same time, physical and legal persons are not required to submit a declaration at the end of the reporting period, but they are obliged to pay an advance payment based on the income received by July 25th.
- The object of taxation for this regime is income minus expenses.
- The tax base for UAT is the monetary equivalent of income minus expenses.
- The rules for recognizing expenses and income are very similar to those for the Simplified System.
- The tax rate is 6% and does not depend on the region of operation.
What taxes does the ESHN replace?
Like any preferential regime, the UAT replaces the payment of certain taxes, namely:
For organizations:
- Income tax (excluding tax on dividends and certain debt obligations);
- Value added tax (with the exception of the import of goods to Russia, as well as in the performance of a property trust agreement);
- Property tax.
It should also be noted that all legal entities can pay taxes only through non-cash transactions. That is why organizations need to open a current account.
For Individual Entrepreneurs, the UAT is an alternative:
- Personal income tax;
- Value added tax (except for the same cases as for organizations);
- Property tax.
How to switch to ESHN
You can issue the ESHN both during the registration of an enterprise or organization, and in the course of their activities. To do this, you must submit an application to tax service.
If you have just registered as a legal entity or individual, the notification of the transition to the Unified Agricultural Tax must be submitted within a month after registration.
If you are already working as an individual entrepreneur or organization, you need to submit a notification of the transition to the UAT before the end current year in order to pay tax under this system in the new year.
In this case, it is necessary to indicate data on the share of income received from the sale of agricultural products or catch. As mentioned earlier, the share should be from 70% of the total income.
Refusal from the system or loss of the right to apply the ESHN
If at the end of the year it turned out that the income from the sale of agricultural products or the catch amounted to less than 70% of the total income, the payer must report this to the tax service. In this case, the tax is recalculated according to the Main Taxation System. It will also be necessary to pay the arrears (paid in January).
If you decide to voluntarily abandon the ESHN, this can be done after the end of the calendar year from January 1 to January 15.
If you terminate the activities of the producer of agricultural products, this must be reported within 15 days.
Reporting and payment of tax on ESHN
As mentioned earlier, legal entities and individuals who are on the UAT submit declarations annually until March 31 of the post-reporting year.
If you terminate activities before the end of the tax period, the declaration must be submitted by the 25th day of the month following the month when the activity was terminated.
In addition, individual entrepreneurs are required to maintain KUDiR, and organizations - accounting.
In case of delay in payments, a penalty fee is charged. The agricultural tax itself is paid twice every 12 months. One of the payments is advance (paid before July 25), and the second is the main one (paid before March 31).
Possible problems and disputes
Since this regime involves accounting for expenses, UAT payers may experience the same problems as those on the simplified tax system “Income minus expenses”.
The tax office may not recognize some expenses, especially in cases where they are not listed in the list of expenses and income for the Unified Agricultural Tax.
However, those who are on the ESHN are not required to pay minimum tax, in case of unprofitable activity. In addition, the loss can be carried forward to subsequent periods up to 10 years.
Interaction with other taxation systems
Legal entities are able to combine agricultural tax with UTII, while individual entrepreneurs can combine UAT with PSN, which will require separate accounting for expenses incurred and income received.
If you use several systems, the sum of the total income will be calculated for all of them. At the same time, the share of 70% will remain the same.
Moreover, UTII and ESHN cannot be combined for the sale of agricultural products in their own outlets.
ESHN cannot be combined with the simplified tax system and the main taxation system.
Consequently, the Single Agricultural Tax is one of the most advantageous taxation regimes, even in comparison with the "simplification". If your production meets all the stated requirements, you should definitely consider switching to ESHN.
Source: https://BiznesPlan-primer.ru/stati/registraciya/edinyy-selskohozyaystvennyy-nalog
Industry Agro-Industrial Portal - RusAgroSouth
What system of taxation is better to use besides the single agricultural tax?
The answer was prepared by Podgorskaya S.V., Candidate of Economics, Associate Professor of the Department of Informatics, Modeling and Statistics, DSAU.
Unfortunately, you did not indicate what type (types) of entrepreneurial activity the peasant farm is engaged in or plans to engage in. In this case, this is the key issue. Therefore, we will consider the main taxation systems that a farmer can apply.
Features of taxation of peasant farms are determined by the specifics of the produced (agricultural) products.
KFH have the right apply three main systems of taxation:
1. Unified agricultural tax (ESKhN) (Chapter 26.1 of the Tax Code of the Russian Federation);
2. Simplified taxation system (STS) (6% of income or 10% "income-expenses") (Chapter 26.2 of the Tax Code of the Russian Federation);
3. General system of taxation (OSN).
When applying these tax regimes, it is necessary to take into account the delimitation of rates insurance premiums to state off-budget funds (pension, social and health insurance) for members of the peasant farm and for employees. For KFH members, there are fixed rates calculated on the basis of the minimum wage that are relevant for individual entrepreneurs.
The total amount of fixed payments of individual entrepreneurs per member of the peasant farm in 2013 per month is 2972.06 rubles. or 35,664.72 rubles. per year.
Land tax paid by citizens and organizations that have land plots on the right of ownership, the right of permanent (unlimited) use or the right of lifetime inheritable possession.
Submission of reports and payment of taxes is carried out in accordance with the adopted legislation: the Tax Code of the Russian Federation (TC), Civil Code RF (GK), FZ-74 Law on Peasant (Farm) Economy and depends on the chosen taxation regime.
According to the legislation, a peasant farm is recognized as an agricultural producer only if the proceeds from the sale of products of its own production is more than 70%. In this case, the KFH can apply a “special tax regime” (preferential) - (ESKhN) (Article 346.2, paragraph 5. Tax Code).
Newly created peasant farms have the right to pay UAT from the beginning of the next year if, according to the results of 9 months of the current year, the share of income from the sale of agricultural products produced by them and primary processing products of their own production is at least 70%.
If the ratio of 70:30 is violated at the end of the year, the taxpayer loses the right to apply the preferential regime from the beginning of the tax period in which the violations were committed. Then within one month after the end of the reporting (tax) period, i.e. until 01.
02, you should notify the Federal Tax Service Inspectorate and recalculate tax liabilities for the entire reporting (tax) period (if general mode taxation). At the same time, the taxpayer does not pay penalties and fines for late payment of these taxes and advance payments on them.
A newly registered individual entrepreneur who switched to the payment of unified agricultural tax, does not lose the right for the application of this special regime, even if in the first tax period there were no incomes taken into account when determining the tax base.
The ESHN declaration is submitted no later than March 31 of the year following the expired tax period by organizations and individual entrepreneurs only based on the results of the tax period, i.e. once a year.
However, tax is paid twice a year: once at the end of the half year and once at the end of the year. Based on the results of the half year (not later than 25 calendar days after the end of the first half of the year), an advance tax payment is paid (Article 346.9 of the Tax Code of the Russian Federation).
The state gives farmers the opportunity reduce the tax burden due to unprofitable years. The last 10 years are considered, if there are unprofitable years among them, then they can be included in the calculation of the taxable base for the current period.
The loss received at the end of the tax period can be fully transferred to the next tax period. In this case, the loss can be carried forward in whole or in part for any tax period within 10 years from the year of its occurrence (clause 5 of Article 346.6 of the Tax Code of the Russian Federation).
Practice shows that the use of UAT is the most profitable option for taxing the activities of peasant farms.
Another "special tax regime" - a simplified taxation system - can be applied to taxpayers who do not maintain a ratio of 70:30.
If the object of taxation is income, the tax rate is set in6%.
If the object of taxation is profit ( income minus expenses) the tax rate (for small businesses in the Rostov region) is set in the amount of 10%.
For application of the simplified tax system from 2013, a notification must be submitted to the tax authorities by December 31 (previously by November 30).
Newly registered individual entrepreneur to submit a notification on the transition to USN 30 days are given (previously - five days).
The individual entrepreneur must notify the tax authority on the termination of activities, in respect of which the USN was applied. At the same time, no later than the 25th day of the month following the submission of the notification, a declaration must be submitted to the tax authority and the tax must be paid within the same period.
The taxes of the peasant farm on the simplified tax system are the same as for the peasant farm on the unified agricultural tax, with the exception of the rate on the taxable base.
If in reporting period the amount of tax payable (10% of the tax base in the form of the difference between income and expenses), less than the minimum tax (1% of the tax base in the form of income), including when expenses exceeded income (losses occurred), the taxpayer who chose the object taxation "income - expenses" has the right to pay a minimum tax - 1% of income.
General system of taxation
Many peasant farms remain on the general taxation system in order to retain product customers, since the vast majority of wholesale buyers work for DOS and, in order to reduce their tax burden, they simply need to purchase products from organizations that work with VAT. Only in this case they will be able to recover from the budget the VAT paid for the products and, thereby, receive additional benefits from the transaction.
When determining the VAT tax base, proceeds from the sale of goods (works, services), transfer of property rights, is determined on the basis of all income of the taxpayer associated with settlements for payment for these goods (works, services), property rights received by him in cash and (or ) natural forms including payment securities. These incomes are taken into account if they can be assessed and to the extent that they can be assessed.
Features of the application of the general taxation system for peasant farms are as follows:
1. A VAT rate of 10% applies to agricultural products.
2. The first 5 years from the date of registration of a peasant farm are exempt from paying personal income tax (13%).
The VAT taxpayer has the right to apply tax deductions- the amount of tax that the supplier of goods (works, services) presented to the taxpayer for payment, and by which the amount of tax accrued for payment is reduced.
The entrepreneur has the right to deduct VAT if the goods were purchased for operations subject to VAT, were credited and there is a properly executed invoice.
According to the results of the tax period in which the goods were registered and an invoice was received from the supplier, the taxpayer has the right to deduct the amount of tax if these goods are planned to be used for transactions subject to VAT.
If at the end of the tax period the amount of tax deductions exceeds the total amount of tax, the resulting difference is subject to reimbursement (refund, offset) to the taxpayer in accordance with the procedure established in Article 176 of the Tax Code of the Russian Federation. This situation occurs most often in the implementation of export operations, when applying a rate of 10% and purchasing goods at a rate of 18%.
After providing tax return for VAT, the tax authority within 3 months conducts desk audit, during which it checks the validity of the amount of tax claimed for reimbursement. At the end of the audit, within 7 days, the tax authority is obliged to make a decision on the reimbursement of the relevant amounts (if no violations have been identified).
In addition, personal income tax, which is taxed at a rate of 13%, can be reduced by the so-called tax deductions provided for (Art. 218-220 of the Tax Code of the Russian Federation).
So, the main deductions are: for each child, for education in educational institutions, for treatment services, for the cost of medicines, property deductions and etc.
It should be noted that when carrying out various types of activities, a farmer has the right to combine different taxation regimes, for example, a patent system or a single tax on imputed income.
patent systemtaxation Since 2013, it has replaced the USN on the basis of a patent and acquired the status of an independent special regime.
Patent issued tax authority to an individual entrepreneur at the place of his registration and operates on the territory of that subject of the Russian Federation, which is indicated in the patent.
The term of the patent is not more than 1 year. At the same time, the entrepreneur is exempted from paying taxes such as personal income tax, VAT, personal property tax.
The tax rate for a patent is set at 6%.
The amount of tax payable is calculated by multiplying the tax rate (6%) by the tax base (potentially possible income by type of activity).
The tax code identifies 47 types of activities for which the patent system of taxation operates, relevant for farmers are: services for the processing of agricultural products; services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packaging and transportation); provision of services related to the maintenance of agricultural production, etc.
Only individual entrepreneurs can apply the patent system, while the average number of employees for the tax period should not exceed 15 people, and revenue during the calendar year should not exceed 60 million rubles.
The main meaning of UTII and the calculation principle is as follows.
For a certain type of activity, the state establishes the amount of potential possible income - the so-called imputed income.
This income is the tax base. The amount of real income at application of UTII does not affect the amount of tax payable.
The monthly tax depends on the value of the natural physical indicator that characterizes a particular type of activity, and is calculated by the formula:
IA \u003d Underlying return × physical indicator × K1 × K2,
where: K1 - inflation adjustment factor, set federal authorities authorities (in 2013 k1 = 1.569);
K2 - a correction factor that takes into account the peculiarities of conducting activities on the territory of a constituent entity of the Russian Federation, is established by the municipality. In this case, K2 cannot be greater than one.
The imputed income tax itself is calculated quarterly according to the formula:
UTII \u003d 15% × VD × 3
For a separate type of activity tax code set its own physical indicator and basic profitability. For example, for the provision of services, the physical indicator is the number of employees.
It has been established that each employee brings 7,500 rubles a month - this is the basic profitability. For retail trade, the physical indicator is 1 sq.
m area of the trading floor, and found that it brings a monthly income of 1800 rubles.
When applying UTII, the taxpayer is exempt from paying the following taxes: corporate income tax (for individual entrepreneurs - personal income tax); property tax; VAT.
When combining tax regimes, it involves keeping separate records of income and expenses and paying all taxes within the framework provided for by these regimes.