Who pays the Unified Tax Code? Unified agricultural tax eskhn. Amounts of advance payment for agricultural tax are not taken into account in expenses when forming the tax base for the Unified Tax Code

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Unified agricultural tax for individual entrepreneurs

The Unified Agricultural Tax (UAT) is a special taxation regime that is intended for agricultural producers. The list of commodity producers is contained in paragraphs 2 and 2.1 of Article 346.2 of the Tax Code of the Russian Federation.

In our publication today, we will tell the reader about how to switch to the unified agricultural tax, how to keep records and reports, what taxes business entities must pay on the unified agricultural tax and what taxes they are exempt from.

The concept of “agricultural products” in the Tax Code of the Russian Federation

Paragraph 3 of Article 346.2 of the Tax Code defines the concept of “agricultural products”:

“For the purposes of this Code, agricultural products include crop products of agriculture and forestry and livestock products (including those obtained as a result of growing and growing fish and other aquatic biological resources), specific types of which are determined by the Government of the Russian Federation in accordance with the All-Russian Classification of Products. At the same time, in relation to agricultural producers specified in paragraph 2.1 of this article, agricultural products also include catches of aquatic biological resources, fish and other products from aquatic biological resources, which are specified in paragraphs 4 and 5 of Article 333.3 of this Code, catches of aquatic biological resources, obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fisheries and conservation of aquatic biological resources, fish and other products produced on vessels of the fishing fleet from aquatic biological resources obtained (caught) outside the exclusive economic zone Russian Federation in accordance with international treaties of the Russian Federation in the field of fisheries and conservation of aquatic biological resources."

Who has the right to apply the Unified Agricultural Tax

In clause 2.1. Chapter 346.2 of the Tax Code of the Russian Federation determines that the following have the right to use a special tax regime in business activities:

1. Organizations and individual entrepreneurs producing agricultural products, carrying out their primary and subsequent (industrial) processing (including on leased fixed assets) and selling these products, provided that in the total income from the sale of goods (works, services) such organizations and individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including their primary processing products produced by them from agricultural raw materials of their own production, is at least 70 percent.

2. Agricultural consumer cooperatives (processing, marketing (trading), supply, horticultural, vegetable farming, livestock farming), recognized as such in accordance with Federal Law of December 8, 1995 N 193-FZ “On Agricultural Cooperation”, which have a share of income from sales agricultural products of own production of members of these cooperatives, including primary processed products produced by these cooperatives from agricultural raw materials of own production of members of these cooperatives, as well as from work (services) performed for members of these cooperatives, does not account for the total income from the sale of goods (work, services) less than 70 percent.

3. City- and settlement-forming Russian fishery organizations, the number of employees in which, taking into account family members living with them, is at least half the population of the corresponding locality.

4. Agricultural production cooperatives (including fishing artels (collective farms).

5. Fishery organizations and individual entrepreneurs, subject to their compliance with the following conditions:

• if the average number of employees during the tax period does not exceed 300 people;
• if in the total income from the sale of goods (works, services) the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced on their own from them is at least 70 percent for the tax period;
• if they carry out fishing on vessels of the fishing fleet that belong to them by right of ownership, or use them on the basis of charter agreements.

Since January 1, 2017, Federal Law No. 216 dated June 26, 2016, this list has been expanded:

LLCs and individual entrepreneurs that provide services to agricultural producers in the field of livestock and crop production have the right to apply the Unified Agricultural Tax. These services include the following under the Tax Code of the Russian Federation:

In crop production: preparing fields, sowing, cultivating and growing crops, spraying, pruning fruit trees and grapes, replanting rice, planting beets, harvesting, treating seeds before sowing.

In livestock farming: inspection of the condition of the herd, movement of livestock, grazing of livestock, culling of poultry, keeping and caring for farm animals.

Provided that the share of income from the sale of the above services must be at least 70% of the total income.

Transition to Unified Agricultural Tax for individual entrepreneurs and organizations

The transition to the Unified Agricultural Tax (USAT) is voluntary. In order to make the transition to this taxation system, an individual entrepreneur or organization must submit a corresponding application to the territorial body at the place of residence (or at the location of the organization), which can be drawn up in any form or in form No. 26.1-1.

This form of notification of the transition to the unified agricultural tax was approved by Order of the Federal Tax Service of Russia dated January 28, 2013 No. ММВ-7-3/41@.

The application of an individual entrepreneur or organization must indicate such data as the share of income from the sale of agricultural products produced on its own in the total income from all types of activities (for the previous year). Its size must be at least 70%.

Clause 6 of Article 346.2 of the Tax Code of the Russian Federation clarifies who cannot switch to the Unified Agricultural Tax:

The following persons are not entitled to switch to paying the single agricultural tax:

Organizations with branches and (or) representative offices;

Organizations and individual entrepreneurs engaged in the production of excisable goods;

Organizations and individual entrepreneurs engaged in entrepreneurial activities in the gambling business;

Budget institutions.

The transition to the unified agricultural tax can be carried out from the beginning of the tax period (from the beginning of the calendar year) or from the date of state registration of the individual entrepreneur (organization).

Features of paying taxes for individual entrepreneurs and organizations on the Unified Agricultural Tax

If the Unified Agricultural Tax is applied, taxpayers are exempt from paying certain taxes and contributions.
Individual entrepreneurs do not pay the Unified Agricultural Tax:

• property tax (if local authorities have not determined the cadastral value of the property);
• personal income tax;
• VAT (except for the tax on the import of goods into the customs territory of the Russian Federation). There were changes regarding the payment of VAT for the Unified Agricultural Tax in 2019. Explanations on this topic are published at the end of the article.

Organizations on the Unified Agricultural Tax do not pay:

• property tax (if local authorities have not established the cadastral value of the property);
• corporate income tax;
• VAT (except for the tax on the import of goods into the customs territory of the Russian Federation).

Article 346.7 of the Tax Code of the Unified Agricultural Tax provides for a tax period of a calendar year, and a reporting period of six months.

The object of taxation of the Unified Agricultural Tax is Income reduced by the amount of Expenses (Article 346.4 of the Tax Code of the Russian Federation).

The unified agricultural tax is calculated according to the following indicators: the taxable object is multiplied by the 6% tax rate (Article 346.9 of the Tax Code). The legislation of the Russian Federation allows at local levels to reduce the tax rate of the Unified Agricultural Tax.

The list of expenses is contained in paragraph 2 of Article 346.5 of the Tax Code of the Russian Federation.

Accounting and reporting of individual entrepreneurs and organizations on the Unified Agricultural Tax

Organizations, based on their performance indicators for calculating the tax base and the amount of the Unified Agricultural Tax, based on Chapter 26.1 of the Tax Code of the Russian Federation, must maintain accounting records.

Individual entrepreneurs on the Unified Agricultural Tax must keep records of income and expenses in the Book of Income and Expenses of Individual Entrepreneurs. Order of the Ministry of Finance of Russia dated December 11, 2006 No. 169n (as amended by Order of the Ministry of Finance of Russia dated December 31, 2008 No. 159n) contains details of filling out the Income and Expense Accounting Book.

Moreover, if KUDiR under the Unified Agricultural Tax is planned to be maintained on paper, it must be certified by the signature of a tax authority official and affixed with the seal of the tax authority before it begins to be maintained. If KUDiR was maintained in electronic format, then after it is printed on paper, at the end of the tax period it must be submitted to the tax authority for certification by a tax authority official no later than March 31 of the year following the reporting year.

The deadlines and procedure for filing a declaration under the Unified Agricultural Tax are reflected in Article 346.10 of the Tax Code of the Russian Federation.

A declaration under the Unified Agricultural Tax by individual entrepreneurs and organizations is submitted to the tax authority no later than March 31 (the year following the expired tax period) once a year. The sample Unified Agricultural Tax declaration was approved by order of the Federal Tax Service on July 28, 2014 under No. ММВ-7-3/384 @. Since 2014, the Unified Agricultural Tax declaration has been amended once by Order of the Federal Tax Service of the Russian Federation on February 1, 2016. We invite you to download the current Unified Agricultural Tax declaration form 2019 from the link at the bottom of the article.

The Unified Agricultural Tax tax is paid twice a year - for six months (advance tax payment) and for the year (Article 346.9 of the Tax Code). The advance payment in 2019 must be paid by July 25, 2019. The balance of the Unified Agricultural Tax tax is paid based on the results of work for the calendar year 2019 until March 31, 2020. Since March 31 is a day off in 2019, the deadline for paying the Unified Agricultural Tax for 2018 is April 1, 2019.

COMBINING UST WITH OTHER TAX REGIMES

Unified Agricultural Tax can be used in combination with PSN (patent system) and UTII (single tax on imputed income), if a type of business activity different from the Unified Agricultural Tax is carried out on PSN and UTII.

Moreover, when combining Unified Agricultural Tax and UTII (or PSN), entrepreneurs are required to keep separate records of income and expenses. If it is impossible to separate expenses when calculating the tax base for Unified Agricultural Tax and Unified Internal Internal Revenue (UTI), these expenses are distributed in proportion to the shares of income in the total amount of income received when applying these special tax regimes. Income and expenses from types of activities transferred to UTII (PSN) should not be taken into account when calculating the tax base for the unified agricultural tax (Clause 10, Article 346.6 of the Tax Code of the Russian Federation of the Tax Code of the Russian Federation).

VAT when applying the Unified Agricultural Tax in 2019

Until January 1, 2019, entrepreneurs of the Unified Agricultural Tax were exempt from paying VAT. Starting from the new 2019, individual entrepreneurs and organizations using the unified agricultural tax are classified as VAT payers, with all the ensuing consequences.

Firstly, in 2019, VAT amounts on purchased goods were excluded from the expense base. For the Unified Agricultural Tax, the rule of Article 2 of Law No. 335-FZ of November 27, 2017 comes into effect. The meaning of this rule is that input VAT does not apply to the expenditure base. VAT must either be deducted or included in the price of the goods. The VAT tax rate under the Unified Agricultural Tax is standard - 20%, with the exception of the sale of food products obtained as a result of agricultural activities: livestock, meat and its processed products, dairy products, eggs, animal feed, grains, flour, fish and seafood. These goods belong to the preferential VAT category - 10%.

VAT payers under the Unified Agricultural Tax submit a VAT return quarterly by the 25th day of the month following the reporting quarter.

Secondly, a feature of the application of VAT under the Unified Agricultural Tax is that with this special taxation regime it is possible to refuse to pay VAT. If an organization or individual entrepreneur applying the Unified Agricultural Tax during 2019 receives an income of less than 90 million rubles, then in order to be exempt from paying VAT in 2020, it is necessary to provide a notice of refusal to pay VAT to the Federal Tax Service by the 20th day of the month from which the benefit is applied. In the future, to work without VAT, you must annually confirm this right. To do this, a corresponding notification is sent to the tax authority.

The tax and reporting periods for the purpose of paying the Unified Agricultural Tax are determined by Article 346.7 of the Tax Code of the Russian Federation. This article establishes that a calendar year is recognized as a tax period, and six months are recognized as a reporting period, based on the results of which a single agricultural payment and an advance payment for it are paid, respectively.

The amount of the advance tax payment is paid to the budget in accordance with paragraph 2 of Article 346.9 of the Tax Code of the Russian Federation no later than 25 calendar days from the end of the reporting period, that is, no later than July 25.

The tax amount calculated at the end of the year must be reduced by the amount of the advance tax payment. The unified agricultural tax, payable at the end of the tax period, is paid by taxpayers - individual entrepreneurs no later than the deadline established for filing a tax return for the corresponding tax period, i.e. no later than March 31 of the year following the expired tax period (clause 2 of Article 346.10 of the Tax Code of the Russian Federation ).

Payment of the Unified Agricultural Tax and the advance payment on it is made in accordance with paragraph 4 of Article 346.9 of the Tax Code of the Russian Federation at the place of residence of the individual entrepreneur.

The fixed tax rate of 6% of the tax base, which is not subject to change during the tax period for the unified agricultural tax, is established by Article 346.8 of the Tax Code of the Russian Federation.

The unified agricultural tax is calculated by the individual entrepreneur independently as a percentage of the tax base corresponding to the tax rate.

Based on the results of the reporting period, taxpayers calculate the amount of the advance payment under the Unified Agricultural Tax at a rate of 6% based on the income and expenses actually received when calculating the tax base on an accrual basis from the beginning of the year (clause 4 of Article 346.6 of the Tax Code of the Russian Federation).

Example 1.

From individual entrepreneur Skvortsov I.I. according to the results of the first half of the year, according to the Unified Agricultural Tax, it amounted to 200,000 rubles. The tax base for the Unified Agricultural Tax for the year amounted to 300,000 rubles.

At the end of the reporting period, the unified agricultural tax amounted to 12,000 rubles. (RUB 200,000 x 6%), per year - RUB 18,000. (RUB 300,000 x 6%).

Consequently, the amount of Unified Agricultural Tax payable to the budget at the end of the tax period will be equal to 6,000 rubles. (RUB 18,000 - RUB 12,000).

End of the example.

Taxpayers have the right to reduce the tax base by the amount of the loss that was received based on the results of previous tax periods (clause 5 of Article 346.6 of the Tax Code of the Russian Federation). A loss is the excess of expenses over income.

The loss cannot reduce the tax base for the tax period by more than 30%. The amount of loss exceeding the specified limit can be carried forward to subsequent tax periods, but not more than 10 tax periods.

So, if at the end of the year a loss is received, then in this case the tax amount is assumed to be zero. In this case, the agricultural producer has the right to reduce the tax base of subsequent tax periods by the amount of the resulting loss. But only for 10 years and no more than 30%.

Example 2.

An individual entrepreneur applies the taxation system for agricultural producers and received income in the amount of 680,000 rubles at the end of 2005. Expenses amounted to 910,000 rubles.

Thus, based on the results of the tax period for 2005, the entrepreneur received a loss in the amount of 230,000 rubles. (RUB 680,000 - RUB 910,000).

At the end of 2006, income amounted to 1,100,000 rubles, expenses - 920,000 rubles.

The tax base for the Unified Agricultural Tax for 2006 is 180,000 rubles. (RUB 1,100,000 - RUB 920,000).

The amount of loss by which an entrepreneur has the right to reduce the tax base for 2006 is 54,000 rubles. (RUB 180,000 x 30%), which is less than RUB 230,000. (amount of loss for 2005).

Consequently, the amount of Unified Agricultural Tax payable for 2006 will be 7,560 rubles. ((RUB 180,000 - RUB 54,000) x 6%).

The remaining portion of the untransferred loss is equal to RUB 176,000. (RUB 230,000 - RUB 54,000). An individual entrepreneur can take this amount into account when calculating the tax base for the following tax periods.

Let’s assume that at the end of 2007, PBOYUL received income in the amount of 1,630,000 rubles. and incurred expenses in the amount of RUB 1,230,000.

The tax base for the Unified Agricultural Tax for 2007 will be 400,000 rubles. (RUB 1,630,000 - RUB 1,230,000).

The amount of loss by which an entrepreneur can reduce the tax base for the tax period (2007) will be 120,000 rubles. (RUB 400,000 x 30%), which is less than the remaining portion of the loss not transferred (RUB 176,000).

The amount of Unified Agricultural Tax payable at the end of 2007 is 16,800 rubles. ((RUB 400,000 - RUB 120,000) x 6%).

The calculation of the tax base and the amount of unified agricultural taxes payable based on the results of the following tax periods is carried out by the taxpayer in a similar manner.

End of the example.

Note!

A loss received when applying other taxation regimes is not accepted when switching to paying the unified agricultural tax, and a loss received when applying a special regime is not taken into account when switching to other taxation systems.

Taxpayers are required to keep documents confirming the amount of the loss received and the amount by which the tax base was reduced for each tax period during the entire period of exercising the right to reduce the tax base by the amount of the loss (clause 5 of Article 346.6 of the Tax Code of the Russian Federation).

Example 3 .

In 2005, an individual entrepreneur was subject to the general taxation regime. At the end of the tax period (2005), the taxpayer incurred a loss. The amount of the resulting loss amounted to 300,000 rubles.

The amount of loss received in the previous tax period amounted to 300,000 rubles. Since the loss was received using the general taxation regime, when paying the Unified Agricultural Tax, this loss does not reduce the tax base for the single tax.

End of the example.

Example 4.

An individual entrepreneur was a payer of the Unified Agricultural Tax in 2005. At the end of the tax period, the entrepreneur received a loss in the amount of 300,000 rubles.

The amount of loss received in the previous tax period amounted to 300,000 rubles. Since the loss was received by the entrepreneur when applying the taxation system for agricultural producers, then when he applies the general regime, the loss in question does not reduce the tax base for income tax.

End of the example.

Unified agricultural tax in the amount of 6% of the tax base in accordance with paragraph 6 of Article 346.9 of the Tax Code of the Russian Federation is credited to the accounts of the federal treasury for its subsequent distribution in accordance with the budget legislation of the Russian Federation.

According to Article 56 of the Budget Code of the Russian Federation, tax revenues from the unified agricultural tax are subject to crediting to the budgets of the constituent entities of the Russian Federation at a rate of 30%;

According to Article 61 of the Budget Code of the Russian Federation, tax revenues from the unified agricultural tax are credited to the budgets of settlements at a rate of 30%, and according to Article 61.1 of the Budget Code of the Russian Federation, tax revenues from the unified agricultural tax are subject to credit to the budgets of municipal districts at a rate of 30%, or tax revenues from the unified agricultural tax are credited to budgets of urban districts according to the standard of 60% (Article 61.2 of the Budget Code of the Russian Federation).

In accordance with Article 146 of the Budget Code of the Russian Federation, income from the unified agricultural tax distributed by the bodies of the Federal Treasury at the levels of the budget system of the Russian Federation must be credited to the budgets of state extra-budgetary funds:

To the budget of the Federal Compulsory Medical Insurance Fund of the Russian Federation - according to the standard 0.2%;

To the budgets of territorial compulsory health insurance funds of the Russian Federation - according to the standard of 3.4%;

To the budget of the Social Insurance Fund of the Russian Federation - according to the standard of 6.4%.

For more information on issues related to the procedure for registering as an individual entrepreneur, licensing, as well as various tax regimes, you can read the book “Individual Entrepreneurs” by the authors of BKR-INTERCOM-AUDIT CJSC.

Basis and legal basis

The taxation system in the form of Unified Agricultural Tax - the unified agricultural tax - is one of five special tax regimes. It is intended for use in agriculture, as the name suggests.

Like all other special regimes, the Unified Agricultural Tax replaces the payment of income tax and VAT, and the Unified Agricultural Tax also replaces the payment of corporate property tax.

The unified agricultural tax was introduced by Chapter 26.1 of the Tax Code of the Russian Federation. Reporting forms, as usual, are established by the financial department. Also, clarifications from the Ministry of Finance and the Federal Tax Service of the Russian Federation can be included in the legal framework for the Unified Agricultural Tax - these clarifications are not of a regulatory nature, but help to understand various aspects of the application of the tax.

The procedure for transition to Unified Agricultural Tax

The transition to a single agricultural tax is voluntary. You must decide on your desire to apply the unified agricultural tax before December 31 of the year preceding the year from which the unified agricultural tax will be applied. It is during this period - before December 31 - that you need to submit a corresponding notification to the tax authority at your location (place of residence). It indicates the share of income from the sale of agricultural products produced by the taxpayer.

A newly created organization or a newly registered individual entrepreneur has the right to notify about the transition to paying the Unified Agricultural Tax no later than 30 calendar days from the date of registration with the tax authority indicated in its certificate.

Please pay attention!

Special conditions for notification of the transition to the unified agricultural tax are established by Article 346.3 of the Tax Code of the Russian Federation for organizations that are included in the unified state register of legal entities on the basis of Article 19 of the Federal Law of November 30, 1994 N 52-FZ.

Organizations and entrepreneurs that have not submitted a notification of the transition to paying the unified agricultural tax within the established time frame are not recognized as payers of the unified agricultural tax and, accordingly, will not be able to apply this taxation regime in the new year.

Taxpayers who have switched to paying a single agricultural tax do not have the right to switch to other tax regimes before the end of the tax period.

If, at the end of the tax period, the taxpayer ceases to comply with the above mandatory conditions, then he is considered to have lost the right to apply the unified agricultural tax from the beginning of the year in which this violation was committed or detected.

If the taxpayer has lost the right to use the unified agricultural tax, he is obliged to inform the tax authority about the transition to a different taxation regime within 15 days after the expiration of the reporting (tax) period.

Taxpayers have the right to switch from the Unified Agricultural Tax to another taxation regime from the beginning of the new calendar year. To do this, you need to notify the tax authority at the location of the organization (or place of residence of the individual entrepreneur) again no later than January 15.

Taxpayers who have switched to a different taxation regime have the right to switch again to paying the Unified Agricultural Tax no earlier than one year after losing the right to use it.

Taxpayers

Taxpayers of the Unified Agricultural Tax are organizations and individual entrepreneurs who are agricultural producers and have switched to paying a single agricultural tax in the manner established by the Tax Code of the Russian Federation.

Agricultural producers can be:

Organizations and individual entrepreneurs:

• producing agricultural products;
• those carrying out its primary and subsequent (industrial) processing (including on leased fixed assets);
• selling these products.

All the above conditions must be met simultaneously. If a company does not produce agricultural products, but only purchases them, processes them and sells them, then they will not be able to become a payer of the Unified Agricultural Tax.

A prerequisite for the transition to the Unified Agricultural Tax is that based on the results of work for the calendar year preceding the year in which the application for the transition to paying the Unified Agricultural Tax is submitted, the share of income from the sale of agricultural products must be at least 70% of the total income of the taxpayer.

Agricultural consumer cooperatives - if, based on the results of their work for the previous calendar year, the share of their income from the sale of agricultural products of their own production by members of these cooperatives, as well as from work (services) for members of these cooperatives, is at least 70% of the total income.

City- and village-forming Russian fishery organizations, the number of employees in which, taking into account family members living with them, is at least half the population of the corresponding locality. For them, the following conditions are mandatory (for the transition to the Unified Agricultural Tax):

• in the total income from the sale of goods (work, services) for the previous year, the share of their income from the sale of their catches and (or) fish and other products produced from them on their own is at least 70%;
• they carry out fishing on fishing fleet vessels owned by them, or use them on the basis of charter agreements (bareboat charter and time charter).

Fishery organizations and individual entrepreneurs.

Mandatory conditions for the transition to the Unified Agricultural Tax:

• the average number of employees for each of the two calendar years preceding the filing of the notification does not exceed 300 people;
• in the total income from the sale of goods (works, services), the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced on their own for the previous year is at least 70%.

The full list of agricultural producers who have the right to switch to paying the Unified Agricultural Tax is specified in Article 346.2 of the Tax Code of the Russian Federation.

The following persons are not entitled to switch to paying the single agricultural tax:

• organizations and individual entrepreneurs engaged in the production of excisable goods;
• organizations engaged in organizing and conducting gambling;
• state-owned, budgetary and autonomous institutions.

Agricultural products for the purpose of taxation of the Unified Agricultural Tax include:

• agricultural and forestry crop products;
• livestock products, incl. obtained as a result of growing and growing fish, as well as other aquatic biological resources.

The closed list of agricultural products was approved by Decree of the Government of the Russian Federation of July 25, 2006 N 458.

Tax exemption

Organizations that have switched to paying the Unified Agricultural Tax are exempt from the obligation to pay:

• corporate income tax;
• corporate property tax;

Individual entrepreneurs who have switched to paying the Unified Agricultural Tax are exempt from the obligation to pay:

• personal income tax (in relation to income received from business activities);
• property tax for individuals (in relation to property used for business activities);
• value added tax (with the exception of VAT payable when importing goods into the territory of the Russian Federation and other territories under its jurisdiction).

Other taxes and fees are paid in accordance with the legislation of the Russian Federation on taxes and fees.

Please pay attention!

Organizations and individual entrepreneurs who are payers of the unified agricultural tax are not exempt from performing the duties of tax agents.

Object of taxation and tax base

The object of taxation under the Unified Agricultural Tax is income reduced by expenses.

The procedure for determining income and expenses is established by Article 346.5 of the Tax Code of the Russian Federation.

The tax base is the monetary expression of income reduced by the amount of expenses.

The date of receipt of income is the day of receipt of funds into bank accounts and (cash), receipt of other property (work, services), property rights, as well as repayment of debt in another way (cash method).

Expenses are recognized as expenses after they are actually paid.

Income and expenses in foreign currency are converted into rubles at the exchange rate of the Central Bank of the Russian Federation established accordingly on the date of receipt of income (date of expenses). Income received in kind is taken into account based on the contract price, taking into account market prices determined by the rules of Art. 105.3 NK.

The tax base can be reduced for a tax period by the amount of the loss received based on the results of previous tax periods. Taxpayers have the right to carry forward losses to future tax periods within 10 years following the tax period in which the loss was incurred.

Individual entrepreneurs may not keep accounting records, but they are required to keep records of income and expenses for the purposes of calculating the tax base for the unified agricultural tax in the book of income and expenses of individual entrepreneurs using the unified agricultural tax. The form and procedure for filling out this book were approved by Order of the Ministry of Finance of Russia dated December 11, 2006 N 169n.

Please pay attention!

Taxable period

The tax period is a calendar year.

The reporting period is half a year.

Tax rates

The tax rate for the Unified Agricultural Tax is set by the Tax Code at 6% and is generally unchanged.

However, since 2015, the possibility of lowering the unified agricultural tax rate has been introduced for Crimea and Sevastopol. For the period 2015-2016. These regional authorities could reduce the rate to 0%. For the period 2017-2021. reduction is possible only up to 4%.

In 2016, both Sevastopol and the Republic of Crimea established a tax rate under the Unified Agricultural Tax of 0.5%.

In 2017, according to the laws of the Republic of Crimea and the city of Sevastopol, the unified agricultural tax rate was increased to a minimum of 4%.

Please pay attention!

According to paragraph 2 of Art. 346.8 of the Tax Code of the Russian Federation, the rate for the Unified Agricultural Tax, established by the laws of Crimea and Sevastopol for 2017, will not increase until 2021, that is, during this entire period it will be equal to 4%.

The procedure for calculating and paying the unified agricultural tax. Reporting

When applying the Unified Agricultural Tax, the tax is calculated as a percentage of the tax base corresponding to the tax rate. The taxpayer must calculate the tax himself according to the rules established by the Tax Code of the Russian Federation.

Based on the results of the reporting period, it is necessary to calculate the amount of the advance payment based on the tax rate and the actual income received, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period until the end of the six months. The advance must be paid no later than 25 calendar days from the end of the reporting period.

At the end of the tax period, taxpayers submit tax returns and pay the Unified Agricultural Tax to the tax authorities:

• organizations - at their location;
• individual entrepreneurs - at their place of residence.

You must submit your tax return and pay taxes for the previous year no later than March 31 of the year.

The tax return form was approved by order of the Federal Tax Service of Russia dated July 28, 2014 N ММВ-7-3/384@. Can be submitted either in paper or electronic form.

Upon termination of activity as an agricultural producer, an organization or individual entrepreneur must pay tax and submit a declaration under the Unified Agricultural Tax no later than the 25th day of the month following the one in which, according to the notification, the activity was terminated.

Please pay attention!

Taxpayers whose average number of employees for the previous calendar year exceeds 100 people, as well as newly created organizations whose number of employees exceeds the specified limit, submit tax returns and calculations only in electronic form. The same rule applies to the largest taxpayers.

More information about submitting electronic reporting can be found.

A complete list of federal electronic document management operators operating in a certain region can be found on the official website of the Office of the Federal Tax Service of Russia for the constituent entity of the Russian Federation.

Unified Agricultural Sciences: what's new in 2017?

From January 1, 2017, taxpayers using the Unified Agricultural Tax can include in expenses the costs of conducting an independent assessment of the qualifications of employees. The corresponding changes were made by Federal Law dated July 3, 2016 N 251-FZ in paragraphs. 26 clause 2 art. 346.5 Tax Code of the Russian Federation.

In 2017, by the Laws of the Republic of Crimea and the city of Sevastopol, the Unified Agricultural Tax rate was increased to the minimum possible 4% and, in accordance with clause 2 of Art. 346.8 of the Tax Code of the Russian Federation, the rate for the Unified Agricultural Tax will no longer increase until 2021, that is, during this entire period it will be equal to 4%.

Please pay attention!

When paying arrears on all taxes, from October 1, 2017, the rules for calculating penalties will change. If there is a long delay, large amounts of penalties will have to be paid - this applies to arrears that arose after October 1, 2017. Changes have been made to the rules for calculating penalties, which are established for organizations in clause 4 of Art. 75 of the Tax Code of the Russian Federation.

If, starting from the specified date, the payment is overdue for more than 30 days, the penalty will have to be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days (inclusive) of such delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay.

If the delay is 30 calendar days or less, the legal entity will pay a penalty based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The changes are provided for by Federal Law No. 130-FZ dated May 1, 2016.

If arrears are paid before October 1, 2017, the number of days of delay does not matter; the rate in any case will be 1/300 of the Central Bank refinancing rate. Let us remind you that since 2016 the refinancing rate has been equal to the key rate.

One of the measures to support organizations and entrepreneurs in the agricultural industry who produce products from their own raw materials was the creation of such a preferential taxation system as the Unified Agricultural Tax. The system involves a simplified reporting procedure and payment of only a single agricultural tax.

The main conditions for the application of this special regime are determined by the Tax Code of the Russian Federation.

The single agricultural tax can only be paid by producers of agricultural goods, which means crop and livestock products. This benefit does not apply to processors of these goods.

Agricultural producers can carry out processing, but their income from the production of agricultural products should not be less than 70% of their total revenue. This is precisely what explains the small number of economic entities located on the Unified National Economy, compared to other taxation systems.

Important! Organizations and individual entrepreneurs that are engaged in the primary and subsequent processing of agricultural products and are not their producers do not have the right to apply a single agricultural tax.

This regime is also entitled to use by companies and entrepreneurs in the fishing industry that are recognized as urban planners for populated areas, that is, they employ more than half of their population. However, there is a limitation for them in the form of the number of employees, which should not be more than 300 people, and the use of vessels owned by them or chartered under contracts.

In addition, there is a list of entities that do not have the right to use the Unified National Economy, these include:

• Manufacturers of excisable goods.
• Organizers of gambling.
• Budgetary institutions.

Under the Unified National Social Economy, a single mandatory tax is calculated instead of income tax (for companies) and personal income tax (for individual entrepreneurs), VAT, and property tax. However, agricultural producers must make contributions to extra-budgetary funds. However, in some cases they may apply reduced rates.

New business entities, when entering their Federal Tax Service into the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs, can switch to the Unified Agricultural Tax within 30 days from registration. They have the right, along with registration documents, to submit a notification about the application of this system.

The document is sent by organizations at their location, and by entrepreneurs at their residence address.

Important! If a business entity began to use the unified tax system, but did not notify the tax authorities about it, it is considered that it did not switch to this taxation system. Also, if the application for transfer was not submitted within the established time frame, then in both cases the payer automatically switches to.

The selected special regime with payment of the unified agricultural tax must be used until the end of the tax period; early transition to another system during the year is unacceptable.

Calculation of the unified agricultural tax

The tax base for the Unified National Economic Economy is calculated as income reduced by the amount of expenses incurred. At the same time, the list of costs according to the Tax Code of the Russian Federation is closed, containing more than four dozen items. To calculate the tax, a flat rate of 6% is applied. The exception is the Republic of Crimea and Sevastopol, where in 2016 its rate was 0%, and from 2017 to 2021 no more than 4%. These regions are given the right to independently determine the tax rate, but not more than that established by the code.

To determine income and expenses, it is necessary to keep accounting records, and this requirement also applies to entrepreneurs. During the year, performance indicators are calculated on an accrual basis. The tax period is one year, and the reporting period is six months.

Let's look at the calculation of the single tax using an example.

Maslo LLC is a payer of the Unified Agricultural Tax. For the period from January to June 2015, income was received in the amount of 550,000 rubles. and incurred expenses in the amount of 175,000 rubles. Thus, when calculating the advance payment, it will be:

(550000-175000)*6%=22500 rub.

This amount must be transferred to the tax service before July 25, 2015.

Over the next six months from July to December 2015, Maslo LLC received income in the amount of 780,000 rubles and incurred expenses of 550,000 rubles. Since income and expenses are considered cumulative at the beginning of the year, the tax will be equal to:

((550000+780000)-(175000+550000))*6%=36300 rub.

We reduce this tax by the advance payment already paid:

36300-22500=13800 rub.

This transfer must be made no later than 03/31/2016. Until this moment, a declaration under the Unified Agricultural Tax must be submitted.

Tax reporting and payment Tax reporting

Firms and entrepreneurs are required to submit an annual declaration under the Unified Agricultural Tax. This can be done in person, through a trusted representative, by mail or electronically.

The tax return for the unified agricultural tax is submitted once a year, no later than March 31 of the period following the reporting period.

If the agricultural tax activity has been terminated, then this report must be submitted by the 25th day of the month following the month of termination of the activity.

In addition, entrepreneurs are required to fill out a book of income and expenses to confirm their income. It must be stitched and numbered. All entries in the book are arranged in sequence one after another and are entered on the basis of actual documents received. Corrections must be confirmed with the signature of the entrepreneur or the seal of the company.

Payment of tax

Payment of agricultural tax is made during the year in two installments. An advance payment must be made within 25 days from the end of the semester. Then, by March 31 following the end of the tax year, you need to pay the tax, taking into account the advance payment made earlier.

Deregistration of the unified agricultural tax and loss of the right to use

Regardless of the reason for the refusal of the unified agricultural tax, no later than 15 days from the date of termination of activity it is necessary to submit a tax document in form 26.1-7 “Notification of termination of the unified agricultural tax”.

A voluntary transition from the Unified Agricultural Tax to any other tax calculation system can be made only from the beginning of the new calendar year. To do this, you need to submit a completed application to the tax service in form 26.1-3 “Notification of refusal to apply the unified agricultural tax” before January 15 of the year in which the refusal will be made.

The company addresses this issue at its location, and the entrepreneur - at its place of residence.

The company loses the right to apply agricultural tax if:

• The income received exceeded 60 million rubles.
• Products are manufactured from purchased raw materials.
• The share of income from sales of own products is less than 70%.

A company or entrepreneur is considered to have lost the right to agricultural tax from the beginning of the period when the violation was discovered. It is necessary to submit a tax application in form 26.1-2 “Notification of loss of the right to unified agricultural tax.” During this time, it is necessary to calculate and pay all types of taxes characteristic of the general regime - VAT, income tax, personal income tax, property tax.

Subject to certain conditions being met, organizations that are agricultural producers (agricultural producers) have the right to pay the unified agricultural tax (USAT).

For the purposes of applying the Unified Agricultural Tax, agricultural producers are recognized as:

1. Organizations that produce, process and sell agricultural products. This category of organizations includes, in particular, agricultural production cooperatives and peasant (farm) farms.

2. Agricultural consumer cooperatives (processing, marketing (trading), supply, horticultural, market gardening, livestock).

In addition, organizations (entrepreneurs) engaged in the extraction and processing of fish and aquatic biological resources are considered to be agricultural producers:

1. Russian city- and settlement-forming fisheries organizations.

2. Other fishery organizations (entrepreneurs), including agricultural production cooperatives, fishing cooperatives and collective farms.

The following are not entitled to switch to the taxation system in the form of payment of the Unified Agricultural Tax:

• organizations that are engaged in the production of excisable goods (subclause 2, clause 6, article 346.2 of the Tax Code of the Russian Federation);

• organizations that operate in the gambling business (subclause 3, clause 6, article 346.2 of the Tax Code of the Russian Federation);

• budgetary organizations (subclause 4, clause 6, article 346.2 of the Tax Code of the Russian Federation).

Conditions for using the Unified Agricultural Tax

Organizations that produce and process agricultural products(implement it primary And subsequent processing), can apply unified agricultural tax if the following conditions are met:

• the organization produces (processes) products from its own raw materials (grown or mined by the organization);

• the share of income from the sale of agricultural products, including products of primary processing of raw materials, is at least 70 percent of the total income from sales. This indicator is determined for the year preceding the year in which the organization submits an application for transition to the Unified Agricultural Tax.

This is stated in paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

Agricultural consumer cooperatives can apply the Unified Agricultural Tax if the following conditions are met:

• cooperatives (members of the cooperative) produce, process and sell agricultural products (including agricultural products from raw materials grown (mined) by members of the cooperative), and also perform work (provide services) to members of cooperatives;

• the share of income from the sale of the specified agricultural products (including products of primary processing of raw materials), as well as from the sale of works (services) to members of the cooperative, is at least 70 percent of the total income from sales. This indicator is determined for the year preceding the year in which the cooperative submits an application for transition to the Unified Agricultural Tax.

City- and settlement-forming fishery organizations can apply the Unified Agricultural Tax if the following conditions are met:

• the number of employees working in these organizations (including family members living with them) is at least half the population of a given locality;

• organizations use in their activities fishing fleet vessels that are owned by them or on the basis of charter agreements (bareboat charter and time charter).

Other fishery organizations may apply the Unified Agricultural Tax if the following conditions are met:

• the share of income from the sale of the catch of aquatic biological resources, as well as products produced from this catch on their own, is at least 70 percent of the total income from sales. This indicator is determined for the year preceding the year in which the organization submits an application for transition to the Unified Agricultural Tax;

• organizations use in their activities fishing fleet vessels that are owned by them or on the basis of charter agreements (bareboat charter and time charter);

• average number of employees organizations do not exceed 300 people. This restriction must be observed for each of the two calendar years preceding the year in which the organization submits an application to switch to paying the Unified Agricultural Tax. The requirement for a maximum number of employees does not apply to agricultural production cooperatives (including fishing cooperatives and collective farms).

When classifying vessels as fishing vessels, one should be guided by , given in paragraph 2 of Article 7 of the Merchant Shipping Code of the Russian Federation.

This procedure follows from the provisions of paragraph 2.1 of Article 346.2 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 12, 2010 No. 03-11-09/57 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 30, 2010) and dated August 3 2009 No. 03-11-11/155.

Attention: if an organization unlawfully switched to the Unified Agricultural Tax, it will have to pay all taxes from which it was exempted due to the use of this special regime.

Taxes will need to be paid for the entire period of unlawful use of the unified agricultural tax. In addition, you will have to pay penalties on these taxes. Penalties are accrued for each calendar day of delay, starting from the day following the day of payment of the relevant tax established by law. Such requirements are established in paragraph 5 of paragraph 4 of Article 346.3 of the Tax Code of the Russian Federation.

Situation: can organizations that produce biofertilizers use unified agricultural tax? The share of income from the sale of biofertilizers exceeds 70 percent of the total income from sales.

Answer: no, they cannot.

One of the conditions for the application of the Unified Agricultural Tax is the production and processing of agricultural products (clause 2 of Article 346.2 of the Tax Code of the Russian Federation). Specific types of agricultural products are determined by the Government of the Russian Federation (clause 3 of Article 346.2 of the Tax Code of the Russian Federation). The list of types of agricultural products was approved by Decree of the Government of the Russian Federation dated July 25, 2006 No. 458. Biofertilizers are not included in this list, therefore, for the purposes of applying the Unified Agricultural Tax, this type of product does not belong to agricultural products. Thus, organizations producing biofertilizers do not have the right to apply this special regime. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated June 30, 2009 No. 03-11-06/1/27.

Situation: can an organization that raises purchased poultry for a short time apply the Unified Agricultural Tax? The period of poultry rearing from the moment of purchase to the moment of slaughter is several days.

Answer: yes, it can, if in the process of raising poultry you create agricultural raw materials of your own production.

For the purposes of the Unified Agricultural Tax, agricultural producers are organizations that sell agricultural products produced by them, as well as products of their primary and subsequent (industrial) processing. At the same time, in the total income of the organization, the share of income from the sale of agricultural products must be at least 70 percent. When determining this share, income from the sale of products of primary processing of agricultural raw materials of own production is also taken into account. This procedure is provided for in paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

In the situation under consideration, the organization purchases agricultural raw materials (poultry) and produces primary processed products from it (poultry meat). However, the cost of such products can be taken into account when determining the right to use the Unified Agricultural Tax only if they are made from raw materials of their own production.

Production should be understood as a process during which one or more types of initial products (raw materials, materials, semi-finished products) are transformed into another type of product. Therefore, the process of raising poultry can be recognized as the production of agricultural raw materials if the purchased and raised poultry are different types of products.

The types of products that are recognized as agricultural for the purposes of the Unified Agricultural Tax are determined according to the All-Russian Classifier of Products (clause 3 of Article 346.2 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of July 25, 2006 No. 458). In the OKP, poultry products are presented in subclass 98 4000, which includes the group “Poultry population of all species” (code 98 4800). This group includes several subgroups, each of which consists of specific types of products. For example, the subgroup “Duck stock” (code 98 4840) includes two types of “Young ducks” products:

• young ducks from 4 to 9 weeks (code 98 4844);

• young ducks from 9 to 26 weeks (code 98 4843).

If during the growing process the product type code of the purchased bird changes, then the grown bird can be recognized as an agricultural raw material of its own production. In this case, the cost of sold products of primary processing of such raw materials (poultry meat) can be included in income from the sale of agricultural products. If the 70% income ratio is observed, the organization has the right to apply the Unified Agricultural Tax. The legitimacy of this approach is confirmed by letter of the Ministry of Finance of Russia dated June 20, 2011 No. 03-11-06/1/8.

If the product type code does not change for the period from the moment the poultry is purchased to its slaughter, then the organization’s activities should be qualified as primary processing of purchased agricultural raw materials. Income received is not included in income from the sale of agricultural products. If without them the 70 percent ratio of sales income is not ensured, the organization does not have the right to apply the Unified Agricultural Tax.

Situation: is it possible to include in income from the sale of agricultural products of one’s own production income from the sale of grain crops grown on a leased land plot? Cereal seeds were sown on the plot before it was leased.

Answer: yes, you can.

For the purposes of the Unified Agricultural Tax, agricultural producers are organizations that sell agricultural products produced by them (including using leased fixed assets). At the same time, in the total income of the organization, the share of income from the sale of agricultural products of its own production must be at least 70 percent. This procedure is provided for in paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

The list of agricultural products is determined by the All-Russian Classifier of Products (clause 3 of Article 346.2 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of July 25, 2006 No. 458). Cereals and leguminous crops are included in this list and therefore belong to agricultural products. Income from the sale of grain harvests can be included in income from the sale of agricultural products of one's own production only if such products are produced on one's own.

In the situation under consideration, the organization rented land sown with grain crops, grew them and sold the harvest.

The final stages of the process of production of agricultural products (cultivation of grain crops) are the harvesting of grain crops and their removal from the field (Technological Design Standards (NTP-APK 1.10.10.001-02), approved by the Ministry of Agriculture of Russia on November 20, 2002). Since the organization independently brought the process of producing agricultural products to the final stage and sold the grown grain, such products are recognized as agricultural products of its own production. Therefore, when calculating the 70 percent ratio, income from the sale of grain crops can be included in income from the sale of agricultural products.

Similar conclusions are contained in the letter of the Federal Tax Service of Russia dated March 26, 2010 No. 3-2-09/42. The document is posted on the official tax service website in the section “Explanations required for application by tax authorities.”

Income ratio

One of the main indicators that determine the right to apply the Unified Agricultural Tax is the ratio between income from the sale of agricultural products (including products of primary processing of raw materials of own production) and the total volume of sales. To calculate this ratio, an organization must determine:

• what is recognized as agricultural products and products of primary processing of raw materials of own production;

• the share of income from the sale of agricultural products (including products of primary processing of raw materials of own production) in the total volume of income from the sale of products (goods, works, services).

Situation: which method - cash or accrual method - to determine income to calculate the 70 percent income ratio, subject to which the Unified Agricultural Tax can be applied?

Use the method the organization uses to determine revenue at the time the ratio is calculated.

One of the conditions for applying the Unified Agricultural Tax is compliance with the ratio between income from the sale of agricultural products (including products of primary processing of agricultural raw materials) and the total amount of income from the sale of goods (work, services). This ratio must be at least 70 percent. The value of the ratio must be controlled both during the transition to the Unified Agricultural Tax from other taxation systems, and during the period of application of the Unified Agricultural Tax. This follows from the provisions of paragraph 2 of Article 346.2 and paragraph 4 of Article 346.3 of the Tax Code of the Russian Federation.

There is no special procedure for assessing income for calculating the ratio in Chapter 26.1 of the Tax Code of the Russian Federation. Therefore, an organization must use the method by which it recognizes revenue at the time it determines this indicator.

Before switching to the unified agricultural tax, an organization can apply a general or simplified taxation system.

The use of the general taxation system allows for two options for determining income: the accrual method and the cash method (clause 2 of Article 249, Article 271, Article 273 of the Tax Code of the Russian Federation). Accordingly, if an organization that uses the accrual method switches to the Unified Agricultural Tax, it must use this method when calculating the ratio. If an organization using the cash method switches to the Unified Agricultural Tax, it must also determine income and expenses to calculate the ratio using the cash method.

With simplification, income is determined only by the cash method (clause 1 of Article 346.17 of the Tax Code of the Russian Federation). Consequently, when transitioning to the Unified Agricultural Tax, an organization using the simplified tax system must also use this method when calculating the ratio between income from the sale of agricultural products and the total amount of income from the sale of goods (work, services).

After the transition to the unified agricultural tax, the organization recognizes income on a cash basis (subclause 1, clause 5, article 346.5 of the Tax Code of the Russian Federation). Consequently, in order to calculate the ratio, subject to which it is possible to continue to use the Unified Agricultural Tax, income must also be determined using the cash method.

Similar clarifications are contained in letters of the Ministry of Finance of Russia dated May 24, 2010 No. 03-11-06/1/12 and dated April 24, 2008 No. 03-11-04/1/8.

Types of agricultural products

Kinds agricultural products are given in the list approved by Decree of the Government of the Russian Federation dated July 25, 2006 No. 458. In this list, agricultural products are classified in accordance with the All-Russian Product Classifier OK 005-93, approved by Decree of the State Standard of Russia dated December 30, 1993 No. 301.