Unified agricultural tax) is a kind of simplified regime that allows entrepreneurs working in the field of agriculture to pay a low tax. When applying this system, accounting is further greatly simplified, so IPs themselves can engage in this process without the need to attract experienced accountants. You should understand who can apply this fee, what requirements are taken into account for this, as well as how to switch to the regime and how the tax is calculated.
Features of the collection
Single agricultural tax is intended for entrepreneurs and enterprises that specialize in the production of agricultural products. Each individual entrepreneur working in this direction independently decides whether he will apply this simplified tax regime or the standard system - OSNO.
Use of the Unified Industrial Taxes is possible only to entrepreneurs working in this direction. In this case, the requirements for individual entrepreneurs and firms, the rules for calculating and transferring fees are taken into account.
Pros of using UCN
There are many benefits of applying an agricultural tax, which include:
- based on Art. 346 there is no need for payers of this fee to pay personal income tax or property tax, which must be transferred by each owner of any property;
- a fee is not paid on the profits made by the company or on property that it uses in the process of work;
- It is not transferred to the budget VAT, but the exception is the export tax;
- the opportunity is given to use simplified accounting, and indeed it is so simple and understandable that entrepreneurs themselves, without the availability of specialized accounting education, can implement this process;
- Transition to the Unified Social-Economic Tax is carried out voluntarily, so entrepreneurs themselves decide whether it is advisable to use this regimen or not.
This regime is applied by companies or private entrepreneurs who specialize in agricultural production, livestock, crop production or work in the field of forestry. It is allowed to conduct additional activities in other areas, but the income from agriculture should be at least 70% of all cash receipts.
Who is the payer?
Only in certain areas of work can a single agricultural tax be applied. Taxpayers are represented by companies or entrepreneurs whose income from agricultural work exceeds 70% of all cash receipts. This requirement is prescribed in Art. 346 Tax Code. The payers of the collection can be engaged in different works:
- production of agricultural products, for which companies specialize in crop production or animal husbandry;
- the provision of services to companies that are producers of these products, and they can provide various services, for example, sowing crops, caring for different objects, harvesting or other farm work;
- breeding of fish or its catch;
- work with other aquatic biological resources.
It is not allowed that a single agricultural tax be paid by companies that specialize in the processing of agricultural products or are engaged in its supply.
Each company that uses this regime may even lose its right to use this system in the middle of the year if it does not have signs of compliance with the requirements of the legislation, which are listed in Art. 346 Tax Code.
What taxes are not paid?
All companies and individual entrepreneurs applying this regime are exempt from many other fees. These include income tax and property, as well as VAT and personal income tax.
Both firms and entrepreneurs are exempted. But at the same time, it is required to pay the tax itself on time, as well as to meet the requirements of the system, otherwise the taxpayer will be transferred to the OSNO, according to which many fees must be transferred.
How to switch to this mode?
There are many companies that in their parameters can apply a single agricultural tax. The USCH is a simplified regime, so switching to it is also considered a simple process. This takes into account some rules:
- the transition is voluntary, therefore, taxpayers can independently decide on the advisability of working with this regime;
- the transition is realized until December 31 of the year, therefore, by this time it is necessary to transfer notification of the transition to the Federal Tax Service;
- the document indicates what the firm's income from work in the field of agriculture;
- if an IP or a company is opened only, then the inspection is notified of the application of the Unified Industrial Taxes within 30 days after the issuance of a registration certificate;
- if the IP has switched to this mode, then until the end of the year it cannot switch to another system, and the exception is the automatic transition to the OSNO if the activity ceases to fit the requirements of the simplified mode.
If employees of the Federal Tax Service are not notified of the transition to this regime in a timely manner, then the application of a single agricultural tax will be considered illegal, therefore, different penalties for taxpayers will be used. In addition, tax recalculation is carried out on the basis of the OSNO.
If a company or individual entrepreneur understands that their work does not fit the requirements of the unified agricultural tax, then they must notify the Federal Tax Service within 15 days so that the company is transferred to the general regime.
Object of taxation
A tax is levied on income, which should be reduced in advance for all expenses of the enterprise. In Art. 346.5 of the Tax Code prescribes the correct procedure, on the basis of which it is possible to determine all income and expenses that are taken into account when calculating the tax base. This base is represented by the expression in the form of money of all revenues, which are reduced by costs. The basic calculation rules include:
- the date of receipt of income is presented on the day when funds from customers arrive at the account or cash desk of the organization;
- income can be represented not only money, but also various property, as well as a variety of services or work, rights or debts;
- expenses can be recognized only after the actual expenditure of funds;
- if there is money or expenditure in foreign currency, then a translation is made, for which the Central Bank rate established on the date when a particular transaction was made is taken into account;
- if there are incomes in kind, they are taken into account depending on the value specified in the contract, or market prices for similar goods are applied.
Thus, the object of the single agricultural tax is represented by profit, which is charged a fixed percentage in the form of tax.
It is allowed to reduce the tax base with the help of the loss that was received in previous periods. Moreover, this right is retained for 10 years following the period when the company received a loss from work.
Enterprise Accounting
The system of taxation of the single agricultural tax assumes that each company or individual entrepreneur is exempted from complicated accounting, but at the same time they should have a properly executed and regularly filled-out book of income and expenses.
Based on the information from this document, tax is calculated. It must be submitted in the correct form, approved by Order of the Ministry of Finance No. 169n.
Starting from 2017, payers of the Unified Social Taxation can include in the expenses the expenditures of funds that are necessary for the assessment of the qualifications of employees.
Rate
The single agricultural tax rate for all payers of this fee is 6%. For the calculation, the standard formula is used: CES = tax base * 6%.
The tax base is represented by the difference between income and expenses that arise in the process of work. All of them must be expressed in cash.
The tax rate is fixed and unchanged, therefore, it is not affected by any factors and features of the enterprise. Payers can reduce the tax base if in previous periods expenses exceed revenues. But it is impossible to decrease by more than 30%.
When is the fee paid?
The payment of a single agricultural tax should be carried out annually, since it is the year that represents the tax period.
The reporting periods are six months, so payments are made twice a year. Funds must be transferred before the 25th day of the month following the reporting period. Therefore, the first payment must be made from July 1 to July 25. The tax for the whole year is calculated at the end of the year, and the deadline for payment is presented on April 2.
Reporting at the Unified Agricultural tax
A single agricultural tax tax return is prepared and filed at the end of the tax period represented by the year. Therefore, these statements are formed once a year. The features of this process include the following:
- a document is transmitted at the place of residence of the individual entrepreneur or at the place of work of the enterprise;
- Declaration shall be submitted by March 31 of the following year;
- for the formation of this document, the approved form developed by order of the Federal Tax Service No. MMV-7-3 / 384 @ is used;
- it is allowed to transmit it in paper or electronic form;
- if the company’s activity ceases or the IP is closed, then it is necessary to file a declaration on the Unified Social-Industrial Tax by the 25th day of the month following the month when the FTS received a notice of termination of work under this regime.
If taxpayers have officially employed more than 100 people for a year, then under such conditions, the declaration for a single agricultural tax is filed exclusively in electronic form. For this, the entrepreneur needs to issue an electronic digital signature.
Filling out a document is a simple process that even the taxpayer himself, who does not have a specific education and special knowledge, can easily cope with. To do this, you can use the program “Taxpayer YL”, issued by the Federal Tax Service to simplify reporting by entrepreneurs.
Rules for combining with other modes
Individual entrepreneurs can combine single taxation system with other taxation systems, for example, with PSN or UTII. Organizations can combine this regime exclusively with UTII. It is not allowed to combine with other systems.
Firms can only switch to USN or OSNO, just like IP.
If an enterprise uses several modes, then entrepreneurs should be aware that each system uses its own types of reporting and accounting rules.
Responsibility for Violations
Each taxpayer, who has chosen the UST as the taxation system, must responsibly approach his obligations, represented by the need to transfer tax and submit a declaration. If these requirements are violated, then this is the basis for bringing the violator to justice. The main penalties include the following:
- according to Art. 122 of the Tax Code, if there is no tax on the unified agricultural tax in the prescribed period, the entrepreneur is forced to pay a fine, the amount of which varies from 20 to 40 percent of the payment amount;
- according to Art. 119 of the Tax Code, if reporting to the Federal Tax Service is untimely, then administrative liability is also provided for, represented by a fine of 5 to 30 percent of the payment amount, but such a fine cannot be less than 1 thousand rubles .;
- penalties for each day of delay are additionally charged, and the Central Bank refinancing rate is usually used for calculation.
Often, the inspection filed a lawsuit against malicious defaulters, which allows them to recover funds through bailiffs. If malicious intent is proved, then criminal liability may be applied to entrepreneurs, and their activities may be suspended.
Conclusion
Thus, the Unified Social-Industrial Tax is considered one of the simplified regimes, since enterprises on this system are exempted from paying numerous taxes, and the accounting process is considered simple, so businessmen themselves often deal with it. For tax calculation, a fixed rate of 6% is used.
It is important to understand which entrepreneurs can actually work under this regime, how the transition to it takes place, what legislative requirements are taken into account when tax is transferred and a declaration is submitted. Exact observance of the law guarantees the absence of fines and penalties, as well as problems with tax inspectors.