Before registering an individual entrepreneur or company, each entrepreneur must determine the optimal tax regime. In Russia, it is possible to take advantage of various preferential systems, thanks to which the tax burden on businessmen is significantly reduced. If an entrepreneur plans to engage in the production and sale of agricultural products, then for him an ideal choice is considered to be the Unified Agricultural Tax. This tax system for agricultural producers is simplified and affordable for every entrepreneur. Due to the ease of calculation and preparation of the declaration, it is not even necessary to regularly contact experienced accountants.
Mode concept
The taxation system for agricultural producers is called the single agricultural tax. It is a special regime that can be used exclusively by entrepreneurs whose activities are related to the production, processing or sale of agricultural products.
Additionally, businessmen working in the field of fisheries can take advantage of this mode. Its main advantage is a low interest rate and ease of accounting, so many entrepreneurs save on the services of an experienced accountant.
Conditions for use
Chapter 26.1 of the Tax Code contains basic information about the rules and features of the application of this tax regime. Therefore, if an entrepreneur plans to start activities in the field of agriculture, then it is preferable to study this regulatory act in advance.
The transition to the Unified Social Taxation is possible only if certain conditions are met. These include:
- entrepreneurs or companies must engage in activities that are directly related to the creation, processing or sale of agricultural products, as well as they can engage in fishing;
- the main condition is the production of these products, therefore, if the company only processes or resells the goods, then it cannot use the Unified Industrial Taxes;
- not less than 70% of the income of such a company should be obtained as a result of work with agricultural products.
If even one of the above conditions is not satisfied, then the entrepreneur will have to choose another mode for conducting activities. Otherwise, it will violate the requirements of the law, which will necessarily lead to recalculation and forced transfer to the OSNO.
Who is the producer of agricultural products?
The taxation system for agricultural producers was specially invented to simplify the accounting of these organizations. The following enterprises can take advantage of this mode:
- firms or entrepreneurs engaged in the production of agricultural goods, which can then be processed or sold, but the share of the sale of such goods must exceed 70% of the total income of the company;
- consumer cooperatives, but more than 70% of their income should come from the sale of agricultural products that are created by this cooperative;
- fishery enterprises or private entrepreneurs who use fishing vessels, and these vessels can be issued to entrepreneurs or obtained on the basis of a charter agreement;
- organizations that provide various services to agricultural producers, for example, they can engage in cleaning products, preparing fields, distilling and grazing, and other similar activities.
The above organizations can apply to the Federal Tax Service for the transition to the USCH. At the same time, businessmen can specialize in different types of agricultural activities.
What is related to agricultural products?
To determine whether an entrepreneur can take advantage of the Unified Agricultural Tax, you should know what applies to agricultural products. Livestock and crop products are reckoned to it. Additionally, this includes fishery products, which include the catch or rearing of fish and other water bodies.
Companies that specialize in creating forest products can take advantage of the simplified taxation regime.
Who can't use it?
This unique taxation system for agricultural producers cannot be used by the following types of companies:
- firms or entrepreneurs specializing exclusively in the processing of products or their resale;
- enterprises creating and selling excisable goods;
- gambling companies;
- companies that are budgetary, autonomous or public institutions.
The above organizations can use other types of regimes for calculating taxes.
Where does the system operate?
The tax system for agricultural producers operates throughout Russia. Regions do not have the right to impose any restrictions on entrepreneurs.
The rules for switching to this mode are the same for all businessmen, regardless of the region of activity.
How to go?
The transition to a single agricultural tax is considered a simple process. For this, only one condition must be fulfilled. It lies in the fact that over the past year, the share of the sale of agricultural products exceeds 70% of the total income derived from the sale of various goods or services.
If the entrepreneur is registered in the current year, then the above condition must be satisfied for the last six months.
There are additional conditions for fisheries enterprises. They relate to the number of employees and the features of the use of ships for business.
If the conditions are really met, then enterprises must submit an appropriate application to the Federal Tax Service before the end of this year. Only under such conditions, from next year, firms become payers of unified agricultural tax.
If firms or individual entrepreneurs only register, then they have the right from the date of registration to file an application for the transition to the USCH. To do this, a correctly written notice is transmitted to the department of the Federal Tax Service within 30 days after registration. If, during the year, newcomers do not receive income from agricultural production, then they are forcibly transferred to another regime with a simultaneous recalculation.
Calculation Rules
The procedure for calculating the single agricultural tax is considered quite simple, so any entrepreneur can deal with this process. If a business is engaged in one individual entrepreneur, then it can save on the work of an experienced accountant. The rules for the payment of a single agricultural tax include:
- the object of taxation is the profit received as a result of the creation, processing or sale of agricultural products, reduced by various production costs;
- expenses should be justified and confirmed by official accounting documents;
- the tax rate for this regime is 6%;
- to calculate the fee, you need to multiply the tax base by 6%;
- the fee is paid twice a year, since the advance payment is initially made until July 25 of the current year, but the last payment is made at the end of the year, namely until March 31 of the next year.
For example, a company received 800 thousand rubles in revenue in a year. The costs associated with the main area of activity amounted to 650 thousand rubles. The tax base is represented by the difference between these values, therefore it is 150 thousand rubles. The amount of tax is: 150,000 * 6% = 9 thousand rubles. The rate of unified agricultural tax is considered quite low, so the use of this regime is beneficial for every enterprise working in the field of agriculture.
What other taxes are paid?
If the company switches to the USCH, then it is exempted from paying other types of fees that are necessary for the application of the OSHO. All these fees are replaced by a single tax calculated at a rate of 6%. From 2019, changes regarding VAT will begin to apply.
But firms that are involved in the calculation of a single agricultural tax must pay the following payments:
- mandatory payments for employees in the PF and MHIF;
- Income tax for employees.
All calculations can be done directly by businessmen or accountants.
Do I have to pay VAT?
Since the beginning of 2019, all companies and individual entrepreneurs applying the unified social tax have been recognized as VAT payers. This change in the Tax Code was introduced by the provisions of the Federal Law No. 335. In some situations, entrepreneurs may expect to be exempted from VAT.
Therefore, now agricultural producers must pay the unified agricultural tax and VAT. It will not be necessary for businessmen who have received revenue not exceeding 100 million rubles in 2018 to become VAT payers. For 2019, a limit of 90 million rubles is set. Until 2022, this limit will be reduced to 60 million rubles. If the company has the right to exemption from VAT, then it must send a written notice to the department of the Federal Tax Service before the 20th day of the month from which the exemption will be received.
Rules for accounting for income and expenses
For the correct calculation of the amount of tax, the entrepreneur must deal with the competent accounting of all income and expenses. Revenues from the core business are presented as income. Additionally, this includes cash received from other types of work, so they are non-operating income.
The list of official expenses is strictly limited. These include the following types of costs:
- salary of hired specialists;
- value of fixed assets;
- costs associated with conducting an advertising campaign.
If the company in the process of filling out the declaration inflates expenses that are not confirmed by official documents, then the Federal Tax Service specialists independently recalculate the tax, increasing its size.
To account for expenses and revenues, companies must maintain accounting registers. A special book of expenses and income has been created for entrepreneurs in the form of No. 169n.
Taxpayers of the USCH use the cash method of calculating tax. Therefore, all income is recognized only after the funds arrive in the current account or are paid in cash to the cashier. Expenses are recognized after the company repays its obligations to counterparties.
Reporting
The tax return on the unified agricultural tax must contain information on all income and expenses from this activity. This documentation is submitted annually until March 31 of the year following the reporting year. The ability to continue to use the Unified Social-Economic Taxes depends on the correctness of the completion and timely delivery of this documentation. The deadline is set at the federal level, so if the company violates the requirements of the law, then it will have to pay fines and penalties.
Additionally, entrepreneurs are required to keep a book of accounting for income and expenses. Only in this case can tax be calculated correctly, and all expenses will be confirmed by official documents. These include various cash receipts, an agreement to receive services, receipts, sales receipts, acts of work performed or other payment documents.
A specific list of expenses that may be taken into account in the process of tax calculation is given in Art. 346.5 Tax Code.
Features of filling out a declaration
Typically, entrepreneurs who do not hire an accountant, think about how to fill out a declaration on the selected tax regime. The procedure is considered quite simple, so the businessman himself will be able to easily cope with it. To do this, the following rules are taken into account:
- documentation is handed out once a year until March 31;
- the form No. -7-3 / 384 @ approved by the Federal Tax Service Order is used;
- You can fill out the documentation by hand or on a computer;
- ink should be black or blue;
- single-sided printing is not allowed;
- sheets cannot be fastened with a stapler;
- if during the filling out of the declaration any mistakes are made, then it will be necessary to re-engage in its preparation, since corrections are not allowed;
- if empty cells remain, dashes are placed in them;
- information is entered in block letters;
- all indicators are indicated in whole rubles.
If you understand how to fill out a declaration, then no problems with this process will arise. The documentation consists of several sections:
- the title page includes basic information about the entrepreneur or company;
- in the second section, the amount that is paid by the businessman to the budget is given;
- the second section is intended to calculate the amount of tax;
- section 2.1 indicates the amount of loss of previous years, with the help of which the current tax base is reduced;
- the third section is intended to reflect data on the receipt or targeted expenditure of money.
Based on this declaration, the tax calculation is checked by the FTS staff. Therefore, the correctness of filling out the document depends on how much money will be transferred to the budget by the payers of the Unified Social Tax. The deadline for submitting a declaration is the same for all entrepreneurs, so the document must be submitted to the tax service before March 31.
Methods for submitting documentation
The declaration of the Unified Social-Industrial Tax can be submitted to the department of the Federal Tax Service in various ways. The entrepreneur independently chooses which method is most optimal for him. You can choose one of the following options:
- a personal visit to the institution with a correctly prepared declaration, and it is desirable to bring two copies so that on one document the organization’s specialist puts a mark on acceptance;
- with the help of a trustee with a power of attorney certified by a notary;
- Sending documentation with a valuable letter, but additionally must be paid a notification of delivery and an inventory of documents;
- delivery of the document via the Internet, but for this, the businessman must have an EDS.
The choice depends on the capabilities and preferences of the taxpayer.
When is the right to apply the tax regime lost?
The deregistration in the form of a payer of unified social tax can be carried out for various reasons. These include:
- the taxpayer is automatically deregistered if during work violates the requirements of the law, for example, if the income from the production and sale of agricultural products does not exceed 70% of the company's total revenue;
- an entrepreneur can independently decide on the use of a different regime, therefore he transmits a notification to the Federal Tax Service office.
Businessmen should send a notification to the tax service about the transition to another regime before the 25th day of the next month.
Combination with other modes
It is allowed to combine the USCH with other taxation systems. To do this, you will have to deal with separate accounting of income and expenses. The procedure is considered quite complex and specific, therefore, under such conditions, it is advisable to hire an experienced accountant.
Most often, payers of unified social tax payers use this regime with UTII or PSN. When combining several systems, entrepreneurs often have problems with representatives of the Federal Tax Service, since it is difficult to attribute any income or expenses to a particular system.
Sale of manufactured products through their stores or non-stationary retail outlets cannot be transferred to UTII. Under such conditions, the unified agricultural tax is applied anyway.
Responsibility for Violations
If, for various reasons, ECS payers do not pay the tax on time or do not submit a declaration within the established deadlines, then they will have to bear responsibility for these violations.
Based on Art. 122 Tax Code for non-payment of tax provides a fine. Its size varies from 20 to 40 percent of the size of the collection.
According to Art. 119 of the Tax Code, the absence of a declaration is a serious violation. A fine of 5 to 30 percent of the payment amount is paid for it, and such a sanction is charged for each month of delay. The size of the fine cannot be less than 1 thousand rubles. Therefore, entrepreneurs must be responsible in their responsibilities.
Conclusion
Unified agricultural tax is a demanded and optimal tax regime for all agricultural producers. The rate of unified agricultural tax is reduced because with the help of this system the state seeks to support the activities of agricultural enterprises.
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