TC RF Chapter 26.1. Taxation system for agricultural producers. Single agricultural tax

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Before registering an individual entrepreneur or company, each entrepreneur must decide on the optimal taxation regime. In Russia, there is an opportunity 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 the ESHN is considered an ideal choice for him. This system of taxation for agricultural producers is simplified and accessible to every entrepreneur. Due to the ease of calculation and preparation of a declaration, it is not even necessary to regularly contact experienced accountants.

Mode concept

The system of taxation 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 fishing industry can use this regime. 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 application

Chapter 26.1 of the Tax Code of the Russian Federation 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 advisable to first study this regulation.

Switching to ESHN 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, and they can also engage in fishing;
• the main condition is the production of these products, so if the company only processes or resells goods, then it cannot use the Unified Agricultural Tax;
• at least 70% of the income of such a company must be received as a result of working with agricultural products.

If even one of the above conditions is not satisfied, then the entrepreneur will have to choose another mode for doing business. Otherwise, he will violate the requirements of the law, which will necessarily lead to recalculation and forced transfer to the OSNO.

Whois a manufacturer of agricultural products?

The taxation system for agricultural producers was specifically designed to simplify the accounting of these organizations. The following enterprises can use this regime:

• firms or entrepreneurs engaged in the production of agricultural goods that can be further processed or sold, but the share of the sale of such goods must exceed 70% of the company's total income;
• consumer cooperatives, but more than 70% of their income must come from the sale of agricultural products, which is created by this cooperative;
• fishery enterprises or individual entrepreneurs that use fishing vessels, and these vessels can be issued to entrepreneurs or received on the basis of a charter agreement;
• organizations that provide various services to agricultural producers, for example, they can be engaged in harvesting products, preparing fields, distilling and grazing livestock, and other similar activities.

The above organizations can apply to the Federal Tax Service to switch to the Unified Agricultural Tax. At the same time, businessmen can specialize in different types of agricultural activities.

What about agricultural products?

To determine whether an entrepreneur can use the ESHN, you should know what applies to agricultural products. It includes livestock and crop products. In addition, this includes fishery products, to whichrefers to catching or rearing fish and other water bodies.

Firms that specialize in the creation of forestry products can take advantage of the simplified taxation regime.

Who can't use?

This unique system of taxation of agricultural producers cannot be used by the following types of companies:

• firms or sole proprietors specializing exclusively in product processing or resale;
• enterprises that create and sell excisable goods;
• gaming companies;
• companies that are budgetary, autonomous or government institutions.

The above organizations may use other types of regime for calculating taxes.

Where does the system operate?

The taxation 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 operation.

How to go?

The transition to a single agricultural tax is considered a simple process. For this, only one condition must be met. It lies in the fact that over the past year, the share of the sale of agricultural products exceeds 70% of the total income received as a result of the sale of various goods or services.

If an entrepreneur is registered in the current year, thenthe above condition must be met for the last half year.

There are additional conditions for fishery enterprises. They relate to the number of employees and the peculiarities of using vessels for business.

If the conditions are indeed 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 UAT payers.

If firms or individual entrepreneurs are only registered, then they have the right to apply for transfer to the ESHN from the date of registration. To do this, a correctly drawn up 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 the production of agricultural products, then they are forcibly transferred to another regime with simultaneous recalculation.

Calculation rules

The procedure for calculating the unified agricultural tax is considered quite simple, so any entrepreneur can understand this process. If one individual entrepreneur is engaged in business, then he can save on the wages of an experienced accountant. The rules for paying the 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 must be justified and supported by official accounting documents;
• the tax rate for this regime is 6%;
• to calculate the fee you needmultiply the tax base by 6%;
• the fee is paid twice a year, since an advance payment is initially made before July 25 of the current year, but the last payment is made at the end of the year, namely before March 31 of the next year.

For example, a company received 800 thousand rubles in the form of income for a year of operation. Expenses related to 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 tax amount is: 150,0006%=9 thousand rubles. The UAT rate is considered quite low, so the use of this regime is beneficial for every enterprise operating in the field of agriculture.

What other taxes are paid?

If a company switches to ESHN, then it is exempted from paying other types of fees that are necessary when applying the OSNO. All these fees are replaced by a single tax calculated at a rate of 6%. From 2019, changes regarding VAT will come into effect.

But firms that calculate the unified agricultural tax must pay the following payments:

• mandatory payments for employees in the Pension Fund and MHIF;
• income tax for employees.

All calculations can be done directly by businessmen or accountants.

Do I need to pay VAT?

From the beginning of 2019, all companies and individual entrepreneurs applying the UAT are recognized as VAT payers. This change in the Tax Code was introduced by the provisions of the Federal LawNo. 335. In some situations, entrepreneurs can count on VAT exemption.

Therefore, now agricultural producers must pay ESH and VAT. Businessmen who received revenues not exceeding 100 million rubles in 2018 will not have 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 a company is eligible for VAT exemption, then it must submit a written notice to the FTS office by 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, an entrepreneur must be engaged in competent accounting of all income and expenses. Revenue from the core business is presented as income. Additionally, this includes cash received from other types of work, so it is 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;
• advertising costs.

If a company in the process of filling out the declaration overstates expenses that are not supported by official documents, then the specialists of the Federal Tax Service independently recalculate the tax, increasing its size.

To record expenses and income, companies must maintain accounting registers. A special book of expenses and incomes has been created for entrepreneurs in the form No. 169н.

UAT taxpayers use the cash method of tax calculation. Therefore, all income is recognized only after the funds are credited to the current account or paid in cash to the cashier. Expenses are recognized after the firm settles its obligations to counterparties.

Reporting

The tax return for the unified agricultural tax must contain information about 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 using the ESHN depends on the correctness of filling and timely delivery of this documentation. The due date is set at the federal level, so if the company violates the requirements of the law, then it will have to pay fines and pen alties.

In addition, entrepreneurs are required to maintain a book of income and expenses. Only in this case it is possible to correctly calculate the tax, and also all expenses will be confirmed by official documents. These include various cash receipts, a service agreement, receipts, sales receipts, acts of work performed or other payment documentation.

A specific list of expenses that may be taken into account in the tax calculation process is given in Art. 346.5 NK.

Features of filling out the declaration

Typically, entrepreneurs who do not hire an accountantthink about how to fill out a declaration for the chosen taxation regime. The procedure is considered quite simple, so the businessman himself can easily cope with it. To do this, the following rules are taken into account:

• documentation is submitted once a year until March 31;
• use the form approved by the Order of the Federal Tax Service No. ММВ-7-3/384@;
• you can fill out the documentation by hand or on a computer;
• ink must be black or blue;
• single-sided printing is not allowed;
• sheets cannot be stapled;
• if any mistakes are made while filling out the declaration, you will have to re-do it, as corrections are not allowed;
• if there are empty cells, then dashes are placed in them;
• information is entered in block capital letters;
• all indicators are indicated in whole rubles.

If you figure out how to fill out the declaration, then there will be no problems with this process. The documentation consists of several sections:

• the title page includes basic information about the entrepreneur or company;
• the second section shows the amount that a businessman pays to the budget;
• second section is for tax calculation;
• 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 designed to reflect data on the receipt or targeted spending of money.

Based on this declarationthe correctness of the calculation of the tax by the employees of the Federal Tax Service is checked. Therefore, the correctness of filling out the document depends on how much funds will be transferred to the budget by the UAT payers. The deadline for submitting the 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 ESHN declaration can be submitted to the FTS department in different ways. The entrepreneur independently chooses which method is the most optimal for him. You can choose one of the following options:

• personal visit to the institution with a correctly drawn up declaration, and it is desirable to bring two copies so that the specialist of the organization puts a mark on acceptance on one document;
• with the help of a trustee who has a power of attorney certified by a notary;
• sending documentation by valuable letter, but an additional notice of delivery and an inventory of documents must be paid;
• delivering a document via the Internet, but for this a businessman must have an EDS.

The choice depends on the possibilities and preferences of the taxpayer.

When is the right to apply the tax regime lost?

Deregistration in the form of a UAT payer can be carried out for various reasons. These include:

• a taxpayer is automatically deregistered if he violates legal requirements during work, for example, if income from the production and sale of agricultural products does not exceed 70% of the company's total revenue;
• an entrepreneur canindependently decide on the use of another mode, therefore, sends a corresponding notification to the FTS department.

Businessmen must submit a notification of the transition to another regime to the tax service by the 25th of the next month.

Combination with other modes

It is allowed to combine ESHN with other taxation systems. To do this, you will have to deal with separate accounting for 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, UAT 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 one system or another.

The sale of manufactured products through their stores or non-stationary outlets cannot be transferred to UTII. Under such conditions, ESHN is still applied.

Responsibility for violations

If ENSH payers for various reasons do not pay tax on time or do not submit a declaration on time, then they will have to be held responsible for these violations.

Based on Art. 122 of the Tax Code for non-payment of tax provides for a fine. Its amount varies from 20 to 40 percent of the fee.

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 eachmonth of delay. The amount of the fine cannot be less than 1 thousand rubles. Therefore, entrepreneurs must take their responsibilities responsibly.

Conclusion

ESKhN is a demanded and optimal taxation regime for all agricultural producers. The UAT rate is reduced, as with the help of this system the state seeks to support the activities of agricultural enterprises.

For this mode to apply, certain conditions must be met. The tax is paid twice a year, and the declaration is submitted only once a year. Accounting is quite simple and understandable, so it can be handled by a direct businessman.