The unified agricultural tax is considered. What are the pros and cons of the eskhn. and finance of Leonovskoye LLC Gaidash O.P.

Photo by Andrey Ovsienko, Kublog

Object of taxation and tax rate

The object of taxation of the unified agricultural tax is income reduced by the amount of expenses.

The procedure for determining and recognizing income and expenses is determined by Art. 346.5 of the Tax Code of the Russian Federation.

The tax base follows from the concept of the object of taxation. It is understood as the monetary expression of income reduced by the amount of expenses.

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

According to Art. 346.8 of the Tax Code of the Russian Federation, the tax rate is set at 6%.

When applying the unified agricultural tax, you do not need to pay (clause 3 of article 346.1 of the Tax Code of the Russian Federation):

  • income tax;
  • property tax (both from the book value of fixed assets and from the cadastral value of real estate).

Combination of different taxation systems

The possibilities of combining different taxation systems are presented in the table.

The procedure for determining and recognizing income and expenses

The classification of income and expenses, as well as the procedure for their recognition, are established by Chapter. 26.1 of the Tax Code of the Russian Federation.

For tax purposes of the Unified Agricultural Tax and in accordance with clause 6 of Art. 346.5 of the Tax Code of the Russian Federation, the only method for recognizing income and expenses is the cash method.

Income

Article 346.5 of the Tax Code of the Russian Federation obliges organizations to take into account:

  • income from the sale of goods, works and services, as well as property and property rights in accordance with Art. 249 of the Tax Code of the Russian Federation;
  • non-operating income, determined in the manner prescribed by Art. 250 of the Tax Code of the Russian Federation.
Income received in kind must be recorded at prevailing market prices.

Income received by a taxpayer in foreign currency is recalculated into rubles at the Bank of Russia exchange rate established on the date of receipt of income. The amount received is taken into account.

In accordance with Art. 249 of the Tax Code of the Russian Federation, income from sales is recognized as proceeds from the sale of goods (works, services) both of one’s own production and those previously acquired, and proceeds from the sale of property rights.

Sales revenue includes all receipts associated with payments for goods sold (work, services) or property rights expressed in cash and (or) in kind.

Income that does not fall into the category of income from the sale of goods (work, services) is non-operating income. This may include, for example, income:

  • from equity participation in other organizations;
  • in the form of fines, penalties and (or) other sanctions for violation of contractual obligations recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force, as well as amounts of compensation for losses or damages;
  • from leasing (subleasing) property;
  • in the form of interest received under loan agreements, credit agreements, bank accounts, bank deposits, as well as securities and other debt obligations, and other income. They are listed in full in Art. 250 of the Tax Code of the Russian Federation. However, the list of such income is not exhaustive.
Certain income may not be taken into account for tax purposes under the unified agricultural tax. In particular, these are incomes:
  • in the form of funds or other property received under credit or loan agreements (other similar funds or other property, regardless of the form of registration of borrowings, including securities under debt obligations), as well as funds or other property received to repay such borrowings;
  • in the form of the cost of reclamation and other agricultural facilities received by agricultural producers (including on-farm water pipelines, gas and electric networks), built at the expense of budgets of all levels;
  • in the form of amounts of payables of the taxpayer to budgets of different levels, written off and (or) reduced otherwise in accordance with the legislation of the Russian Federation or by decision of the Government of the Russian Federation.
Article 251 of the Tax Code of the Russian Federation establishes a complete list of such income.

Expenses

The list of expenses, as opposed to income, is established in Chapter itself. 26.1 of the Tax Code of the Russian Federation.

However, not all expenses indicated in this list can be taken into account by the taxpayer when calculating the unified agricultural tax.

In this case, the procedure for recognizing expenses is applied, similar to the procedure established by Chapter. 25 of the Tax Code of the Russian Federation for organizations that pay income tax. That is, only economically justified and documented expenses (as well as losses) incurred (incurred) by the taxpayer are recognized as expenses.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Documented expenses are expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.

An important point is that any expenses are recognized as expenses, provided that they were incurred to carry out activities aimed at generating income, or by business customs applied in the foreign country in whose territory the corresponding expenses were made, and (or) documents indirectly confirming expenses incurred (including a customs declaration, business trip order, travel documents, report on work performed in accordance with the contract).

In accordance with paragraph 7 of Art. 346.5 of the Tax Code of the Russian Federation, the possibility of recognizing taxpayers’ expenses as expenses for the purposes of taxation of the unified agricultural tax occurs only after their actual payment.

Most of the taxpayer's expenses are taken into account in relation to the procedure used to calculate corporate income tax.

Articles ch. 25 of the Tax Code of the Russian Federation provide detailed lists of expenses. In particular, in Art. 254 of the Tax Code of the Russian Federation provides for the specifics of determining material costs; issues of labor costs are discussed in Art. 255 of the Tax Code of the Russian Federation. The specifics of determining the costs of compulsory and voluntary property insurance are established in Art. 263 of the Tax Code of the Russian Federation, etc.

Exceptions are types of expenses, the acceptance of which does not require a special procedure established by Chapter. 25 of the Tax Code of the Russian Federation. These include:

  • expenses for the purchase of materials, including seeds, seedlings, seedlings, fertilizers, feed, veterinary drugs (clause 5, clause 2, article 346.5 of the Tax Code of the Russian Federation). Moreover, the fact of transfer to production does not matter for the recognition of costs - they can be taken into account immediately after actual payment. Confirmation of the amounts of expenses are primary accounting documents on payment for raw materials and materials, as well as on their receipt (Letter of the Ministry of Finance of Russia dated November 12, 2010 No. 03-11-06 /1/25, etc.);
  • expenses for the acquisition of fixed assets. When purchasing a fixed asset, its entire cost is immediately included in expenses as soon as the asset is put into operation. At the same time, expenses are taken into account only for those fixed assets that are used in business activities (clause 1, clause 2, clause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation);
  • expenses for the acquisition of intangible assets;
  • expenses for repairs of fixed assets (including leased ones);
  • rental (including leasing) payments for rented (including leased) property;
  • amounts of value added tax on purchased goods (works, services);
  • food costs for workers engaged in agricultural work;
  • amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;
  • expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in paragraph 8, paragraph 2, article 346.5 of the Tax Code of the Russian Federation, i.e., by the amount of value added tax on purchased goods);
  • expenses for information and consulting services;
  • expenses for staff development;
  • legal costs and arbitration fees;
  • expenses for compulsory and voluntary insurance (clause 7, clause 2, article 346.5 of the Tax Code of the Russian Federation);
  • labor costs (clause 6, clause 2, Article 346.5 of the Tax Code of the Russian Federation), including incentive accruals and allowances, compensation related to working hours or working conditions, etc. (Article 255 of the Tax Code of the Russian Federation). Labor costs include all payroll deductions. In particular, personal income tax, amounts of alimony, fines and other deductions. Such amounts are taken into account as part of accrued wages;
  • payment of social benefits (sick leave, monthly compensation payment when caring for a child under three years old);
  • employee training (clause 29, clause 2, article 346.5 of the Tax Code of the Russian Federation). Moreover, if the training contract stipulates that the employee must reimburse the cost of training to the agricultural enterprise, and such an amount will be received from him, it must be taken into account as non-operating income (Letters of the Ministry of Finance of Russia dated March 25, 2011 No. 03-03-06 /1/177, Federal Tax Service Russia dated April 11, 2011 No. KE-4-3 /5722@);
  • expenses in the form of penalties and fines paid for non-fulfillment or improper fulfillment of obligations, as well as in the form of amounts paid to compensate for the damage caused.
The expenses of the unified agricultural tax payer may also include the amount of interest and other payments under the loan agreement (clause 9, clause 2, article 346.5 of the Tax Code of the Russian Federation). For what purpose the loan was issued - for the purchase of raw materials, fixed assets or replenishment of working capital - does not matter for tax accounting of expenses. If an agricultural organization took out a loan to purchase fixed assets, interest is not included in the cost of acquiring property, but is accounted for separately.

Declaration on Unified Agricultural Tax

By Order of the Federal Tax Service of Russia dated February 1, 2016 No. ММВ-7-3 /51@, changes were made to the declaration under the Unified Agricultural Tax and to the Procedure for filling it out. In particular, the new edition contained Section. 1 “The amount of the single agricultural tax payable to the budget, according to the taxpayer” of the declaration, as well as section. 2 “Calculation of the unified agricultural tax.” The order came into force on March 12, 2016.

Calculation procedure and deadline for payment of unified agricultural tax

The unified agricultural tax is calculated by taxpayers independently as a percentage of the tax base corresponding to the tax rate and is paid based on the results of the tax period until March 31 of the year following the expired tax period.

The reporting period is a half-year, at the end of which the unified agricultural tax and the advance payment for it are paid, respectively.

The amount of the advance tax payment is paid to the budget no later than 25 calendar days from the end of the reporting period, that is, no later than July 25, in accordance with clause 2 of Art. 346.9 of the Tax Code of the Russian Federation. Late payment of the advance payment entails the accrual of penalties by the tax authorities.

The amount of tax payable at the end of the year is calculated by the taxpayer as the difference between the accrued tax and the amount of the advance tax payment.

This difference is the single agricultural tax payable at the end of the tax period.

It is paid by taxpayers no later than the deadline established for filing a tax return for the corresponding tax period on the basis of clause 2 of Art. 346.10 of the Tax Code of the Russian Federation, that is, no later than March 31 of the year following the expired tax period.

It should be borne in mind that if the amount of the single tax (advance tax payment) calculated based on the results of the tax (reporting) period is less than the amount of the tax payment calculated based on the results of the previous reporting period, the taxpayer has no obligation to pay tax.

Organizations pay the Unified Agricultural Tax at their location, that is, where they underwent state registration. And individual entrepreneurs - at their place of residence, where they permanently or primarily reside, as required by clause 4 of Art. 346.9 of the Tax Code of the Russian Federation.

Example

At the end of the first half of the year, an individual entrepreneur’s tax base under the Unified Agricultural Tax 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%).

The Unified Agricultural Tax for the year amounted to 18,000 rubles. (RUB 300,000 x 6%).

The total amount of Unified Agricultural Tax payable to the budget at the end of the tax period amounted to 6,000 rubles. (RUB 18,000 - RUB 12,000).

Loss carryover

The taxpayer can reduce the tax base by the amount of the loss that was received based on the results of previous tax periods, in accordance with clause 5 of Art. 346.6 of the Tax Code of the Russian Federation. A loss is the excess of expenses over income.

In this case, you need to pay attention to the following:

A taxpayer who has incurred a loss when applying the unified agricultural tax has the right to reduce the tax base under the unified agricultural tax in the next tax period.

If the amount of loss is significant, then it can be carried forward to subsequent tax periods within 10 years.

If taxpayers received losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.

It should be borne in mind that the transfer of losses is possible only if the organization or individual entrepreneur continues to apply the taxation system in the form of the Unified Agricultural Tax.

The most important aspect in this case is that taxpayers are required to document the amount of the loss received and the amount by which the tax base was reduced, and to retain such documents throughout the entire period of such a reduction in the tax base.

Example

An organization that applies a taxation system for agricultural producers received income in the amount of 680,000 rubles at the end of 2013. and incurred expenses in the amount of 910,000 rubles.

Thus, based on the results of the tax period for 2013, a loss was received in the amount of 230,000 rubles. (680,000 rub. - 910,000 rub.).

Based on the results of the tax period 2014, the Organization received income in the amount of 1,100,000 rubles, expenses amounted to 920,000 rubles.

The tax base for the Unified Agricultural Tax for 2014 amounted to 180,000 rubles. (RUB 1,100,000 - RUB 920,000).

The amount of loss by which the Organization has the right to reduce the tax base for 2014 is 180,000 rubles, which is less than 230,000 rubles. (amount of loss for 2013).

Thus, the amount of Unified Agricultural Tax payable for 2014 will be 0 rubles.

The remaining loss is RUB 50,000. (RUB 230,000 - RUB 180,000). An organization can take this amount into account when calculating the tax base for the following tax periods.

Let us assume that at the end of 2015 the Organization 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 2015 is 400,000 rubles. (RUB 1,630,000 - RUB 1,230,000).

Thus, in 2015 the Organization will be able to fully take into account the amount of loss incurred in 2013. The tax amount will be:
(400,000 rub. - 50,000 rub.) x 6% = 21,000 rub.

Arbitration practice and current issues

Let us consider cases from arbitration practice on issues related to the calculation of unified agricultural taxes and current issues.

Rent for land plots if payment is made in kind

As a general rule, expenses of the Unified Agricultural Tax payer are recognized as expenses after their actual payment (clause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation). The same norm states that for the purpose of calculating the Unified Agricultural Tax, payment for services is considered to be the termination of the obligation of the taxpayer - the purchaser of the specified services to the seller, which is directly related to the provision of services. In this case, expenses for payment for services of third parties are taken into account at the time of repayment of the debt by writing off funds from the taxpayer’s current account, making payments from the cash register, and in the case of another method of repaying the debt - at the time of such repayment.

Consequently, expenses for renting land plots made in the form of payment in kind can be taken into account when determining the tax base under the Unified Agricultural Tax. In this case, payment in kind must be converted into rubles, taking into account market prices for products transferred through payment in kind.

Travel expenses

The company on the Unified Agricultural Tax is going to send one of its employees to another region. Is it possible to recognize travel expenses on the date of issue of money for reporting?

No you can not. Expenses must be documented (clause 3 of article 346.5, clause 1 of article 252 of the Tax Code of the Russian Federation). And this can only be done with the help of an employee’s advance report approved by the head of the company.

It turns out that travel expenses should be written off only on the date of approval of the expense report. And not before.

Expenses for the construction of fixed assets

Can a Unified Agricultural Tax payer building a hangar for storing grain and equipment either on its own or with the involvement of contractors, take into account construction costs before its completion?

No, until the fixed asset is built, the costs of its construction are not taken into account when determining the tax base under the Unified Agricultural Tax. After the OS facility is put into operation, the costs of its construction are taken into account when determining the tax base for the Unified Agricultural Tax in the manner established by clause 4 of Art. 346.5 of the Tax Code of the Russian Federation.

Costs of purchasing an expensive car

The head of a peasant farm bought an expensive car. Is it possible to take into account the costs of purchasing such a vehicle when calculating the Unified Agricultural Tax?

In paragraph 1 of Art. 252 of the Tax Code of the Russian Federation establishes that expenses are recognized as justified and documented expenses incurred (incurred) by the taxpayer.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form. Thus, it is possible to take into account the costs of an expensive car when calculating the unified agricultural tax. But only on the condition that they were produced to carry out activities aimed at generating income.

The costs of maintaining, operating and repairing a vessel purchased for crab fishing, which did not go to sea due to circumstances beyond the taxpayer’s control, can be taken into account for the purposes of the Unified Agricultural Tax.

A fishing company - a payer of the single agricultural tax - purchased a used crab fishing vessel. After receiving a certificate of ownership from the seaport administration, the vessel was registered as a fixed asset. However, it never went to sea. The reason for this was the moratorium on Kamchatka crab fishing in the coastal zone, introduced by the Government of the Russian Federation in 2010 and still in force.

Nevertheless, the company incurred costs for the maintenance, operation and repair of the vessel, which were taken into account for the purposes of the Unified Agricultural Tax. This circumstance caused complaints from the tax authority. The inspectors found the costs involved to be unreasonable.

The judges of three instances sided with the company, canceling the fiscal decision on the following grounds (see Resolution of the Court of Justice of the North-Western District dated 03/06/2015 in case No. A42-7806 /2013).

In accordance with Art. 346.4 of the Tax Code of the Russian Federation, the object of taxation under the Unified Agricultural Tax is income reduced by the amount of expenses.

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

For the purposes of the Unified Agricultural Tax, those listed in paragraph 2 of Art. are taken into account. 346.5 of the Tax Code of the Russian Federation, expenses, including expenses for the acquisition, construction and production of fixed assets, for the repair of fixed assets (including leased ones), etc. A prerequisite is that such expenses must be economically justified and documented (clause 3 of Article 346.5, p. 1 Article 252 of the Tax Code of the Russian Federation).

The arbitrators found that the disputed costs met the above criteria. The vessel was purchased for the purpose of using it in production activities, for catching and processing crab on the basis of the conclusion of agreements between the Federal Fisheries Agency and the taxpayer to secure a share in the total volume of industrial fishing quotas. It was not possible to operate the vessel due to the moratorium on crab fishing.

In addition, due to the constitutional principle of freedom of economic activity, tax authorities do not have the right to interfere in the activities of the taxpayer and evaluate the expenses incurred by him from the point of view of efficiency and expediency. This is the position of the Constitutional Court of the Russian Federation, expressed in Determinations dated 06/04/2007 No. 320-O-P, 366-O-P.

Judicial control is also not intended to check the economic feasibility of decisions made by business entities that have independence and broad discretion in the business sphere, since due to the risky nature of such activities, there are objective limits in the ability of the courts to identify the presence of business miscalculations in it (Resolution of the Constitutional Court of the Russian Federation dated 24.02 .2004 No. 3-P).

Thus, the company rightfully included the costs incurred for the maintenance, operation and repair of the purchased vessel as part of the expenses for determining the tax base for agricultural tax. The inspectorate had no legal basis for excluding the disputed expenses.

Amounts of advance payment for agricultural tax are not taken into account in expenses when forming the tax base for the Unified Agricultural Tax.

Fiscal officials, during an on-site inspection of an organization that pays the Unified Agricultural Tax, came to the conclusion that the taxpayer had unlawfully taken into account the amount of the advance payment for agricultural tax as expenses. The organization did not agree with the inspectors' conclusions and appealed to a higher tax authority. The regional Federal Tax Service left the inspectorate's decision unchanged. The case went to court.

The arbitrators of three instances took the side of the tax authorities, and here’s why (see (Resolution of the Arbitration Court of the Far Eastern District dated January 21, 2015 No. F03-6049 / 2014).

The object of taxation under the Unified Agricultural Tax is income reduced by the amount of expenses, which, by virtue of clause 3 of Art. 346.5 of the Tax Code of the Russian Federation are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (Article 346.4 of the Tax Code of the Russian Federation).

The list of expenses not taken into account for tax purposes is contained in Art. 270 Tax Code of the Russian Federation. Clause 4 of this norm provides that expenses in the form of tax amounts are not taken into account for tax purposes, that is, they do not reduce the tax base.

Based on the foregoing, the judges pointed out that the organization had no legal basis for taking into account the amount of the advance payment for this tax paid at the end of the reporting period in expenses when forming the tax base under the Unified Agricultural Tax.

Advance payments made under the Unified Agricultural Tax are counted towards the payment of the Unified Agricultural Tax based on the results of the tax period (clause 3 of Article 346.9 of the Tax Code of the Russian Federation).

The organization did not take into account that Ch. 26.1, as well as Art. 252 of the Tax Code of the Russian Federation do not contain rules establishing the possibility of taking into account, when forming the taxable base for a specific tax for a specific tax period, the amount of tax calculated for the same period (including advance payments).

Proceeds from a one-time transaction for the sale of property, as well as from the rental of property, are not taken into account in the total income from sales for the purposes of the Unified Agricultural Tax.

The company carried out activities in the cultivation of grain and other agricultural crops. Believing that it complies with the conditions provided for in paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation, she applied the Unified Agricultural Tax.

During the tax audit, fiscal officials came to the conclusion that the share of revenue from the sale of agricultural products in the taxpayer’s total income from sales for the tax period was less than 70%.

According to the inspectors, the agricultural producer unreasonably did not take into account the revenue from the sale of wall panels, a seeder and a reaper, as well as income from the rental of property to determine the specified ratio.

These circumstances served as the basis for additional taxes under the general system.

Having disagreed with the inspector’s decision, the company challenged it in arbitration and won the dispute in three instances on the following grounds (see Resolution of the Arbitration Court of the Ural District dated November 19, 2014 No. F09-7705 /14).

Unified agricultural tax has the right to be applied by agricultural producers - organizations and entrepreneurs that produce agricultural products, carry out their primary and subsequent (industrial) processing and sell these products, provided that in the total income from sales the share of income from the sale of such agricultural products is at least 70% (clause 2 Article 346.2 of the Tax Code of the Russian Federation).

If, at the end of the tax period, the taxpayer does not meet the conditions established by paragraphs 2, 2.1, 5 and 6 of Art. 346.2 of the Tax Code of the Russian Federation, he is considered to have lost the right to apply the Unified Agricultural Tax from the beginning of the tax period in which the violation was committed (clause 4 of Article 346.3 of the Tax Code of the Russian Federation).

The courts came to the conclusion that in the case under consideration the company did not sell property on a systematic basis, the sale was one-time in nature, and therefore the funds received by the taxpayer from the sale of wall panels, seeders and reapers should not have been taken into account in total income when determining the share of income from the sale of agricultural products.

Thus, the sale of the disputed property could not be considered as an independent type of activity, and therefore income from the sale of these objects could not be taken into account as part of the income from the sale of goods (work, services) when determining the status of an agricultural producer.

In addition, the arbitrators found that the book of income and expenses presented by the company indicated that, in addition to a single sale of the disputed property, the taxpayer mainly sold agricultural products grown by him.

The courts also recognized the legality of reflecting the amount of revenue from the rental of property as part of non-operating income, since by virtue of clause 4 of Art. 250 of the Tax Code of the Russian Federation, in particular, income from leasing (subleasing) property is recognized as such, if such income is not determined by the taxpayer in the manner established by Art. 249 of the Tax Code of the Russian Federation.

The arbitrators found that leasing property was not the main activity of the company. Data that the taxpayer took such income into account in the manner prescribed by Art. 249 of the Tax Code of the Russian Federation, the tax authority did not submit.

Under such circumstances, based on the provisions of paragraph 1 of Art. 346.5, paragraph 1 of Art. 39, paragraphs 3 - 5 art. 38 of the Tax Code of the Russian Federation, the amount of income from leasing property should not participate in the calculation of the share specified in clause 4 of Art. 346.3 of the Tax Code of the Russian Federation, since the amount of income from the sale of agricultural products is subject to accounting in the total income from sales.

Accordingly, amounts of income from leasing property should not be included in income from the sale of goods, works, and services not classified as agricultural products when determining the share of income from the sale of agricultural products.

Since the share of income from the sale of agricultural products in the total income from sales, which could not include income from the sale of wall panels, a seeder and a reaper, as well as income from the rental of property, amounted to more than 70%, the company rightfully considered itself a payer of the Unified Agricultural Tax and applied specified special mode.

Agricultural products produced on a toll basis by third parties are not recognized as agricultural products of their own production for the purposes of the Unified Agricultural Tax.

Fiscal officials conducted an on-site inspection of a fishing organization that pays the Unified Agricultural Tax, came to the conclusion that it did not comply with the concept of “agricultural producer” and assessed additional taxes according to the general taxation system. The reason for this was the following circumstances.

The organization sent fish caught on the basis of permits for catching (extraction) of aquatic biological resources for processing to fish processing vessels of third-party companies. Processing of raw fish was carried out by the specified processors, and payment for processing services was made in finished products (50% of the finished products were transferred to the processor). The organization sold its share of finished products independently or through a commission agent.

The inspectors indicated that income received from the sale of agricultural products produced on a toll basis by third parties could not be taken into account for the purposes of Ch. 26.1 of the Tax Code of the Russian Federation, since it was not income from the sale of products produced in-house. The case went to court.

The arbitrators of the first instance took the side of the tax authority, pointing out that the production of products on their own means the production of products by the same person who caught aquatic biological resources.

The appeal, however, did not agree with its colleagues. The judges argued their decision by saying that, as part of the execution of the disputed contracts, the organization processed its own catches, which allowed the finished products to be considered products produced on their own.

The FAS arbitrators put an end to the dispute (see Resolution of the FAS Volga-Vyatka District dated 08.08.2013 in case No. A38-4480 /2012). The final verdict, unfortunately, was not in favor of the taxpayer. Let us present the logic of the cassation instance.

Payers of the Unified Agricultural Tax are recognized as organizations and individual entrepreneurs who are agricultural producers and have switched to paying the Unified Agricultural Tax in the manner prescribed by Chapter. 26.1 of the Tax Code of the Russian Federation (clause 1 of Article 346.2 of the Tax Code of the Russian Federation), as well as fishing organizations and individual entrepreneurs (clause 2 of clause 2.1 of Article 346.2 of the Tax Code of the Russian Federation). To do this, certain conditions must be met, namely:

  • the average number of employees during the tax period 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 from them is at least 70% for the tax period;
  • fishing is carried out on fishing fleet vessels owned by such organizations or individual entrepreneurs or used on the basis of charter agreements (bareboat charter and time charter).

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The taxation system for agricultural producers, provided for in Chapter. 26.1 of the Tax Code of the Russian Federation is a special tax regime applied by taxpayers on a voluntary basis.

The purpose of introducing the Unified Agricultural Tax is, first of all, to reduce the number of calculated taxes and the tax burden for a certain category of commodity producers.

The main objectives of introducing the Unified Agricultural Tax are:

    streamlining the taxation system for agricultural producers;

    reducing the tax burden on agricultural producers;

    reducing the cost of maintaining tax base records;

    promoting increased efficiency of agricultural production.

Taxpayers: organizations and individual entrepreneurs producing agricultural products and (or) growing fish, processing and selling them, provided that in the total income from the sale of goods (work, services) the share of income from the sale of agricultural products produced by them is at least 70%.

The following are not entitled to switch to paying the Unified Agricultural Tax:

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

    budgetary institutions;

    organizations and individual entrepreneurs in the gambling business.

Payment of the Unified Agricultural Tax replaces the payment of the following taxes:

    corporate income tax (NDFL);

    VAT (except for VAT payable when importing goods into the customs territory of the Russian Federation);

    tax on property of organizations (tax on property of individuals).

Object of taxation– income (from sales and non-operating) reduced by the amount of expenses. Income and expenses for tax purposes of the Unified Agricultural Tax are determined in accordance with Chapter. 25 of the Tax Code of the Russian Federation.

The tax base– monetary expression of the object of taxation. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

Taxable period– calendar year. Reporting period– half a year.

Tax rate– 6% of the tax base.

Payment procedure and deadline. The Unified Agricultural Tax is calculated as a percentage of the tax base corresponding to the tax rate.

The amount of advance payments under the Unified Agricultural Tax is calculated 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. Advance payments are paid no later than 25 calendar days from the end of the reporting period.

Taxpayers submit tax returns no later than March 31 of the year following the expired tax period.

Simplified taxation system

The simplified tax system (STS) was introduced by the Law of the Russian Federation of December 29, 1995 No. 222-FZ “On a simplified system of taxation, accounting and reporting for small businesses.” The goal is to provide more favorable economic conditions for the activities of small business organizations. Currently, there is a system in place that came into effect on January 1, 2003, thereby expanding the circle of payers and introducing fundamentally new provisions for the procedure for calculating taxes, along with the existing trend of reducing the number of taxes paid. The simplified tax system is regulated by Ch. 26.2 of the Tax Code of the Russian Federation. The essence of the simplified tax system and its attractiveness lies in the fact that the payment of a number of taxes is replaced by the payment of a single tax.

Taxes replaced by a single tax when applying the simplified tax system

Other taxes are paid in accordance with the general taxation regime. Organizations and individual entrepreneurs can switch to using the simplified tax system on a voluntary basis, subject to certain conditions.

Taxpayers of organizations and individual entrepreneurs who:

based on the results of 9 months of the year in which the organization submits an application for transition, income from sales should not exceed 45 million rubles.. * to the deflator coefficient.

The following are not entitled to use the simplified tax system:

    organizations with branches;

    foreign organizations with branches;

  • insurers;

    non-state pension funds;

    investment funds;

    budgetary institutions;

    pawnshops;

    professional participants in the securities market;

    organizations and individual entrepreneurs involved in the gambling business;

    organizations and individual entrepreneurs who are parties to production sharing agreements;

    engaged in the production of excisable products, as well as mining;

    notaries, lawyers engaged in private practice;

    organizations and individual entrepreneurs paying the Unified Agricultural Tax.

Object of taxation. The taxpayer has the right to independently choose the object of taxation that will be applied throughout the entire period of application of the simplified system. The object of taxation may change annually (changed from 01/01/2009). The object of taxation may be changed from the beginning of the tax period if the taxpayer notifies the tax authority about this before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. During the tax period, the taxpayer cannot change the object of taxation.

There are two types of object:

    income (from sales and non-sales);

    income reduced by expenses.

The tax base– the monetary expression of the object of taxation, determined by the cumulative total from the beginning of the tax period, and if “income minus expenses” is selected as the object, then the taxpayer is also obliged to calculate the amount of the minimum tax, which is determined in the amount of 1% of income and is paid at the greater result. If the calculated amount of tax in the general manner at the end of the tax period is less than the minimum tax or losses are incurred (there is no tax base), then taxpayers pay the amount of the minimum tax to the budget

Taxable period: calendar year. Reporting period: 1st quarter, half year, 9 months.

Tax rates:

    if the object of taxation is income – 6% ;

    if the object of taxation is income reduced by the amount of expenses – 15% .

In the case of an object, income reduced by the amount of expenses, the rates for the single tax by the laws of the constituent entities of the Russian Federation can be differentiated in the range from 5-15% depending on the categories of taxpayers (clause 2 of Article 346.20 of the Tax Code of the Russian Federation).

In the Trans-Baikal Territory, when applying the simplified tax system, if the object of taxation is income reduced by the amount of expenses, in the amount of 5% for taxpayers for whom for the corresponding tax period at least 70% of income was income from types of economic activities, such as:

    production of food products, including beverages, and tobacco;

    production of meat and meat products;

    production of dairy products;

    textile and clothing production;

    production of leather, leather goods and footwear;

    production of machinery and equipment;

    production of weapons and ammunition;

    production of vehicles and equipment. 1

Payment procedure and deadline. Tax returns based on the results of the tax period are submitted by taxpayer organizations no later than March 31 of the year following the expired tax period. Tax returns based on the results of the reporting period are submitted no later than 25 calendar days from the end of the corresponding reporting period.

Taxpayers - individual entrepreneurs, after the expiration of the tax period, submit tax returns to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period. Tax returns based on the results of the reporting period are submitted no later than 25 days from the end of the corresponding reporting period.

The tax payment deadline is no later than the deadline established for filing tax returns.

Subject to certain conditions, 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 one’s 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 exempt in connection with 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 acquires 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.

Organizations and individual entrepreneurs working in the agricultural industry enjoy government benefits and preferences. A special fiscal regime has been developed for them - a single agricultural tax. The Unified Agricultural Tax rate is set at 6%, the tax base is calculated as the difference between the income and expenditure parts. This reduces budget payments to a minimum, which creates favorable conditions for the development of crop production, livestock farming and forestry.

In 2017, the Unified Agricultural Tax rate was set at 6%. This value applies throughout the country, with the exception of two areas:

  • Crimea;
  • Sevastopol.

In these regions, a preferential rate of 4% has been established for 2017-2018, prescribed by regional legislation. In 2016 it was even lower – 0.5%.

Important! The benefit applies only to those companies and individual entrepreneurs that operate directly on the territory of the specified constituent entities of the Russian Federation.

Who can become a single agricultural tax payer?

A special Unified Agricultural Tax rate is available for a limited number of companies that meet legal requirements. These include:

  • Firms and individual entrepreneurs producing, processing and selling agricultural products.
  • Agricultural consumer and production cooperatives recognized as such in accordance with current legislation.
  • Town- and village-forming fishing companies (if they employ at least half of the residents of the locality, including workers and their families).
  • Companies and individual entrepreneurs in the fishing industry, employing no more than 300 employees, owning vessels or using them under charter agreements.

For all of the listed categories of taxpayers, a general rule regarding the structure of revenue applies: at least 70% of revenues must come from agriculture.

Important! In 2017, agricultural activities include auxiliary activities: grazing livestock, culling poultry, spraying chemicals against insect pests, etc.

What taxes does the Unified Agricultural Tax replace?

A special feature of the unified agricultural tax is the exemption of its payers from the transfer of other budget payments characteristic of OSNO. This means a reduction in the fiscal burden and a simplified accounting procedure.

Agricultural companies do not pay to the treasury:

  • property tax;
  • VAT (except for cases of fulfillment of the agent’s obligations and transportation of products across the state border of the Russian Federation);
  • income tax;
  • Personal income tax (regarding the budget obligations of individual entrepreneurs without employees).

Of particular importance is the exemption from VAT – the most complex tax from the point of view of accounting and calculations. Organizations and entrepreneurs do not need to issue invoices, maintain journals of received and issued invoices, or a book of purchases and sales. This allows you to save time and money on paying accounting workers.

What taxes do agricultural producers pay?

Organizations and individual entrepreneurs that attract hired workers are required to perform the functions of a tax agent and transfer 13% of staff income to the state treasury. Tax payment is made no later than the next day after the transfer of wages, for vacation pay and certificates of incapacity for work - no later than the last day of the reporting month.

The use of hired labor implies the obligation of the company or individual entrepreneur to pay insurance premiums. In 2017, rates for them are set at the following level:

Extrabudgetary fundBid
Pension Fund22
FSS2,9
FFOMS5,1

Important! An individual agricultural entrepreneur without employees is required to make fixed insurance payments for himself.

According to paragraph 3 of Art. 346.1 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs that have switched to the unified agricultural tax do not lose the obligation to pay transport tax on cars, buses, water and air transport vehicles they own.

Equipment specified in clause 2 of Art. is exempt from transport tax. 358 Tax Code of the Russian Federation. These are combines, tractors and special vehicles (livestock trucks, milk tankers, etc.). It is important that two conditions are met simultaneously:

  • equipment is used for agricultural activities;
  • machines are registered to agricultural producers.

The Unified Agricultural Tax does not exempt a company or individual entrepreneur from paying customs duties necessary to transport goods across the border of the Russian Federation. They are required to fulfill agency obligations under VAT that arise when making transactions with authorities and foreign partners.

How to calculate the taxable base according to the Unified Agricultural Tax?

The formula for calculating the unified agricultural tax is set as:

Tax = (Revenue – Expenses)* 0.06.

Income includes revenue from the sale of manufactured products and non-sales activities (provision of space and agricultural equipment for rent, issuance of rights to use intellectual property, sale of property, participation in other organizations, etc.).

Important! To calculate income, the cash method is used, i.e. the calculation takes into account the proceeds actually received at the cash desk or into the current account. It includes advances received from buyers.

Expenditures that reduce the tax base can include expenses from the list given in paragraph 2 of Art. 346.5 Tax Code of the Russian Federation. It is strictly limited and cannot be interpreted in the direction of expansion.

Among others, the Tax Code of the Russian Federation mentions the following expenses:

  • for the purchase of new fixed assets and repairs, modernization of existing ones;
  • for the acquisition of intangible assets;
  • to pay staff;
  • to pay taxes and fees (in addition to the single tax), insurance premiums for hired employees;
  • for the purchase of raw materials necessary for agricultural activities;
  • for advertising of goods;
  • for the purchase of stationery, payment for the services of an external accountant, auditor, or notary;
  • to ensure industrial safety, equipment and maintenance of the first-aid post.

In order for the expenses mentioned in Art. 346.5 of the Tax Code of the Russian Federation, could reduce the tax base, they must meet the requirements:

  • be fully paid (cash method is used to account for costs);
  • be confirmed by primary documents;
  • be actually incurred.

Advances transferred to suppliers of goods and services are not included in the expenditure part of the tax calculation formula. They are paid, but not actually incurred: the purchased products have not yet been shipped, the work has not been performed.

Features of the calculation of the unified agricultural tax

Companies using the Unified Agricultural Tax are not required to maintain separate records of transactions. They determine the amount of the single tax based on accounting data.

A contradiction arises: in the accounting program, the accountant reflects transactions based on the fact of the transaction, and not the actual payment. This means that in order to correctly calculate the budget obligation, you need to select only paid ones from the set of transactions.

The selection method is fixed in the company's accounting policy. Most often, balance sheets for accounts 60 and 62 are used for these purposes.

The legislation establishes the obligation of companies and individual entrepreneurs to transfer a single tax twice a year:

  • advance payment based on the results of six months - until July 25;
  • total based on the results of 12 months - until March 31 of the next year.

When calculating the advance payment of the unified agricultural tax, the tax rate is multiplied by the difference between semi-annual income and expenses.

The final calculation is determined using the formula:

Tax = (Income for the year – Expenses for the year)* 6% – Amount of advance payment.

If the formula gives a positive result, the taxpayer transfers the calculated amount to the budget. If the result is a negative number, he can issue a refund from the state treasury in accordance with Art. 78 of the Tax Code of the Russian Federation or offset the overpayment in honor of other federal budget obligations.

Comparison of Unified Agricultural Tax and other tax regimes

In the process of choosing a tax system for a small company or individual entrepreneur, it is necessary to carry out calculations and compare conditions within the framework of existing regimes. Let us present their essential characteristics in table form:

From the data presented, it is obvious that the conditions for the unified agricultural tax are the most favorable for taxpayers. The regime requires a minimum rate of 6%. A similar value is set for the simplified tax system “Income”, but the tax base within this system is much larger than for the unified agricultural tax.

The unified agricultural tax is comparable to the simplified tax system “Income minus expenses” for those regions where the rate is set at a minimum level of 6%. The general tax regime cannot compete with the Unified Agricultural Tax, because involves a high rate (the difference is more than three times), a more complex accounting procedure and the need to calculate and pay VAT.

The Unified Agricultural Tax rate is only 6%, which creates preferential conditions for the development of the agricultural industry. There is no minimum tax, and therefore companies that do not make a profit pay nothing to the budget. This makes the Unified Agricultural Tax a smart choice for farms, companies and individual entrepreneurs.

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The single agricultural tax for agricultural producers replaces the main set of established mandatory budget fees. This system is provided for both individuals (individual entrepreneurs) and legal entities.

General information

The current version of Ch. 26.1 of the Tax Code of the Russian Federation establishes new principles of the taxation system. Currently, it is as close as possible to the simplified scheme. The application of the single agricultural tax by individual entrepreneurs is carried out instead of:

  1. Personal income tax.
  2. Sales tax.
  3. Transport tax (in relation to vehicles used in carrying out business-related activities).
  4. Property tax for individuals (in relation to objects used in carrying out business activities).

For legal entities it replaces:

  1. VAT (except for VAT, which is payable when importing products into the Russian customs territory).
  2. Deductions from the organization's property.
  3. Income tax.

Subjects

Taxpayers of the single agricultural tax must meet a number of requirements. In particular:


Specifics of use

The Unified Agricultural Tax (USAT) was introduced in 2001. It can be used by strictly defined entities. General concepts and calculation conditions are given in the Tax Code. A special chapter reflects all the basic definitions and rules. In addition, it establishes the procedure for calculating and paying the unified agricultural tax. The relevant provisions are given in a special chapter of the law. One of the main features of using the system is the obligation of subjects to keep records of performance indicators. They will be used to calculate the tax base and the amount of a single deduction. One of the requirements is the recognition of expenses and income using the cash method. In accounting, this is carried out in accordance with the certainty of the facts of activity over time. In this regard, subjects, in order to fulfill the requirements contained in Chapter. 26.1 of the Tax Code of the Russian Federation, indicators in separate registers should be adjusted.

Consumer cooperatives

These enterprises are engaged in sales, processing and perform livestock, gardening, horticultural and supply functions. For them, the share of the total profit from the sale of agricultural products of the cooperative members’ own production, goods produced from the agricultural raw materials of the members of the association in the total profit must also be at least 70%.

Important point

The requirement to maintain accounting records and adjust its indicators applies to legal entities, farms, and entrepreneurs. However, according to Federal Law No. 129, the latter are not required to do this. According to sub. 2, art. 4 of this law, they must keep records of expenses and income in the manner prescribed in the Tax Code. In this case, the legislation requires that the indicators used in calculating the tax base be determined in accordance with the information present in the financial statements.

Revenue recognition

The procedure is similar to that provided for entities using the simplified system. When determining the object of taxation by the unified agricultural tax, organizations take into account profits from the sale of products and property rights, and non-operating income. Receipts provided for in Art. are not taken into account. 251 Code. Individual entrepreneurs should only count income received from their business activities. The date of receipt is the day on which the funds arrived at the cash desk or into the account at the servicing banking organization. At the same time, the Code specifically stipulates the recognition of certain types of income when the taxation regime is changed by those legal entities that determined the profit tax base using the accrual method.

On the date on which receipts were recorded, such enterprises should include in profit advance amounts under contracts that are expected to be executed during the period of use of the special regime. At the same time, such entities do not include some revenues excluded from their composition by law as income for which the unified agricultural tax of the Russian Federation is calculated. In particular, they do not include amounts received during the period of use of the special regime for products (works/services), the profit from the sale of which is included in the calculation base for the time the legal entity is in the general regime. Individual entrepreneurs do not have such difficulties. This is due to the fact that the income of these entities is determined using the cash method before and after the transition to a single agricultural tax was made.

Expenses

In paragraph 2, art. 346.5 of the Code establishes a closed list of them. The costs indicated in the list are similar to those taken into account by entities when using the simplified system. However, the list is somewhat longer. The unified agricultural tax is calculated taking into account expenses for:


Additionally, costs in the form of fines and penalties for non-fulfillment or improper fulfillment of obligations under contracts and amounts of compensation for damage caused are also taken into account. All expenses are recognized only after they have been paid. Costs must be economically justified and documented.

Special rules

The costs of acquiring fixed assets and intangible assets are taken into account and recognized in almost the same way as under the simplified scheme. For these funds and assets acquired after the transition to a single agricultural tax, expenses are taken into account at the time of their commissioning. However, it is not possible to recognize costs in this way in all cases. If a taxpayer sells (transfers) objects acquired during the period of application of the special regime before the expiration of three years from the date of their acquisition (and for objects with a useful life of over 15 years - before the expiration of 10 years from the date of their acquisition), then he incurs negative tax consequences. In accordance with paragraph 8 of subparagraph 2 of paragraph 4 of Article 346.5 of the Tax Code of the Russian Federation, the taxpayer is obliged to recalculate the tax base for the entire period of use of the sold (transferred) objects, taking into account the provisions of Chapter 25 of the Tax Code of the Russian Federation and pay an additional amount of tax and penalties.

Base

It consists of income reduced by the amount of expenses. They are determined by the cumulative total from the beginning of the period. Expenses/incomes that are expressed in foreign currency are recalculated at the Central Bank exchange rate established at the time of receipt of profit/incurrence of expenses. The monetary value of income in kind is determined in accordance with the market price (less VAT) according to the provisions of Art. 40 of the Code. If the taxable entity does not do this, the supervisory authorities have the right to recalculate the receipts themselves. The base is reduced solely by the amount of the loss that was received in previous periods in which the single agricultural tax was used. Losses incurred during the period of settlements under other modes, including special ones, are not recognized. The rate of the single agricultural tax is 6%.

Due dates

The reporting period under the special regime under consideration is equal to six months, and the tax period is a calendar year. This provision is established in Art. 346.7 of the Code. At the end of the period, entities are required to calculate the advance amount. This requirement is established in Art. 346.9, paragraph 1. Advance amounts paid during the year will be included in the payment of the single agricultural tax at the end of the period. The Code does not establish a deadline for the transfer. The declaration under the Unified Agricultural Tax for the six months is submitted before July 25 of the current (reporting) year. The deadlines for submitting reports based on the results of the period coincide with those established for the transfer of the annual amount. Legal entities transfer the unified agricultural tax until March 31, and entrepreneurs - until April 30 of the next year.

Objects

They are agricultural lands that are in the possession, property or use of the subject of taxation. When determining objects, operating and non-operating income is taken into account. They do not include the receipts given in Art. 251, as well as the amount of dividends, the taxation of which is carried out by the agent. When identifying objects, income is reduced by expenses for:


The reduction is also carried out by the following amounts:

  1. VAT on purchased and paid products, the costs of which are subject to inclusion in expenses in accordance with the provisions of the Code.
  2. Interest paid for providing loans and credits.
  3. Related to transfers for services provided by financial organizations, including those related to the sale of foreign currency when collecting penalties, fees, and fines.
  4. Customs payments provided for when products are imported into the customs territory of the country and are not subject to refund.

Accounting Features

Expenses for technical re-equipment, reconstruction, modernization, additional equipment, completion, manufacturing, construction, acquisition of fixed assets and intangible assets are accepted at the time of commissioning. The costs of obtaining property rights to land are taken into account evenly over the period established by the subject of taxation, but not less than 7 years. Amounts are accepted in equal shares for the tax and reporting periods. Recognition of expenses and income is carried out on the date of receipt of funds at the cash desk or bank accounts, receipt of property rights or products (works, services), as well as when repaying debt by other means.

Transfer specifics

The tax rate is determined on one comparable hectare of agricultural land. The amount is calculated in the form of 1/4 of the amount of fees imposed in the previous calendar year when working under the general taxation system. Payment is made at the location of the agricultural land no later than the 20th day of the month following the previous period.

Features of mode change

To switch to the unified agricultural tax, taxable persons must submit a corresponding application to the tax authority at their location (residence). Inspectors recommend using a standard form. You can submit an application within a certain period - from October 20 to December 20 of the year that precedes the one from which the subject switches to the new regime. Newly formed legal entities and registered entrepreneurs can accept the system from the date of registration. To do this, an application for transition to the Unified Agricultural Tax is submitted along with documents for state registration.

Restrictions

They relate to the simultaneous use of other special modes. Thus, entities using the unified agricultural tax cannot change it to the simplified tax system and vice versa. Restrictions are also provided for those enterprises that use UTII for certain types of activities. They cannot switch to the Unified Agricultural Tax, but have the right to use a simplified scheme.

Additionally

The share of sales of agricultural products, which should be 70%, is determined for 8 months. the year in which the subject submits an application for the use of a single agricultural tax. Subsequently, confirmation of the ability to make transfers within this regime is necessary. To do this, the entity should determine the share of profit from the sale of agricultural products of its production annually at the end of the period. The transition to payment of unified agricultural taxes cannot be carried out by organizations that have representative offices or branches that produce excisable products. Restrictions apply to budgetary institutions. Organizations that carry out entrepreneurial activities in the gambling business cannot switch to the Unified Agricultural Tax.