No state without taxes, collected in one form or another from the population, can not exist. On the other hand, and there was no system of taxation, which would recognize the right all citizens. Nobody likes to pay taxes. The current position of the UAT - another attempt to support agriculture measures. Reporting to UAT to evaluate the results of the legal entities, the results of the agricultural year.
A brief history
The concept of the unified agricultural tax (ESHN) It is not new. First, at least in the domestic lawmaking, it appeared in May 1923 year in the Decree the Central Executive Committee of the same name. But its content is not true. Options duties and taxes with the long-suffering of the socialist and post-Soviet agriculture was a lot of: from income tax to pay one, the land acquisition, Food from the tax burden to the introduction of rules of tax base assessment in view of the resource potential (ie. it is necessary to consider not only the quality of the land, but also the state of material and human resources of a particular region).
And the essence in today's understanding ESHN: transfer fees system of categories of land in the category of income tax tax. ie. before the adoption of the new Tax Code of the Russian Federation, land subject to taxation, involved in agriculture (with some account of their productivity). The report was compiled on a quarterly basis (regardless of the type of activity - sowing, cleaning or during off-season). Reporting to UAT - Annual, tax is payable in two stages (for the first time - an advance, and the second - for the year). The object of taxation is the income, reduces the amount of expenses.
Products and their manufacturers
Almost fifteen years operating in Russia a single agricultural tax. tax experience has its advantages and disadvantages. During this time, there is an understanding of the practical application of this specific tax.
First of all, it affects those companies, are engaged in the production of agricultural products, namely:
- all areas of livestock;
- growing plants, including forest land;
- breed fish;
- specializing in the catch and processing of biological resources, fish on fishing vessels;
- This includes the products of primary processing, if it is produced from its own resources.
Secondly, in order to minimize the chain of intermediaries, legislation clearly defines the taxpayers'. subjects, who have the right to work and submit reports to UAT:
- commercial structures, farmers, which are engaged in production of agricultural products, processing and sale of its. Besides, taken into account the interest component of the income from this activity in the total amount (no less 70%);
- entrepreneurs, providing agricultural services. Thus, they create conditions, necessary for normal work with / agricultural enterprises (field training, spraying crops, harvest, Distillation cattle, etc.);
- cooperatives, growers and processing of the goods, while maintaining the mandatory provisions 70% resulting from the company's income;
- fishing enterprises in the performance requirements. UAT tax reporting and payment of tax apply to the number of employees (taking into account and other family members) more 50% the number living on the farm;
- IP and the economy, engaged in the production of fish. At the same time establishes requirements: the number of employees must not exceed 300 person, income from the sale of fish should not be less than 70%, catch of fish is made with own ship.
Taxation and reporting to UAT use is prohibited in the following subjects:
- manufacturers of excisable goods;
- IP and organizations, relevant to gamble;
- state-owned companies and financed from the budget.
ESHN: advantages and disadvantages
Tax legislation sets out detailed provisions, concerning the application of business ESHN. What is behind this abbreviation, why tax reporting UAT attractive to entrepreneurs in the agricultural business? The answer - is obvious. any merchant, even in the course of business without employees, should plan future activities. In the development of the business project must take into account particular direction and look for options to minimize the costs.
For SP in the agricultural sector accounts IP UAT gives certain preferences. But also requires compliance with rules of the game. for example, not firmly startup working conditions, search for a new risk departing from the UAT environment will lead to problems with the fiscal authorities.
On the other hand, It may well be an acceptable reporting to UAT in the separation of economy and attract investors for the franchise. After all the hard conditions of the franchise is already talking about the franchisee readiness to comply strictly with the requirements of UAT. What gives ESHN entrepreneurs?
For organizations ESHN replaces:
- Tax on profits (with some reservations).
- Property tax on commercial structure (and here comes the proverbial "fly in the ointment". Initially, the conclusions from the taxation of all property, and now only, is used in the manufacture of a / x production).
- NDS (while in the customs payment of VAT is not covered).
list of taxes, which are exempt from individual entrepreneurs to UAT:
- Tax profits from commercial operations.
- Property tax on individuals, which is used in the production of s / s products.
- NDS (except for VAT on imported goods).
IP reporting to UAT in 2018 , several changes. The prerequisites to make changes in 2019 year: Company to UAT can become VAT payers.
New rules for the transition to UAT
As with other tax system, UAT for shift may be conducted at SP register. Anyway, decision shall be taken by the taxpayer with compliance. Provided certain timeframe.
Newly registered IP or organization within 30 days must apply to the local tax office. It is written in a free form, or the approved form. A sample of such a statement is easy to find on the Internet. If the business was registered, the documents should be submitted before the end of the calendar year, and from next year we can already keep records to UAT.
In the document it is indicated the percentage of revenue with / x total weight of monetary, revenue from the previous period (the basic condition – no less 70%).
It remains to be defined, when and how much to pay. Legislatively established the object of taxation on the UAT – the difference between income and expenditure. Costs can be as follows: from investments for the purchase of, erection, repair of production facilities to travel expenses, the money, allocated for office needs to payroll.
UAT is calculated at 6% of the object of taxation. Federal law allows regional decrease in this indicator. period provided for tax payment 1 year, and tax reports shall be every six months.
Tax payment and reporting
In the transition to UAT accounting reports of FE is generated based on the recording of income and spending. To this end, the Ministry of Finance has developed a sample book of income and expense (KUDiR). To add information to the extent of the financial and economic operations.
Taking into account the information only if there is supporting documentation (overhead, invoices, receipt of payment). Without such documentation, recording can not be in the book. SP is obliged to provide complete and accurate information.
What to take to the tax entrepreneurs at this mode of taxation? To UAT submission of reports shall be in the form of declaration. All the details of filling this document are registered in the Federal Tax Service Order. Set for filing tax returns not later 31.03 of the year, which follows the reporting.
SP workers without sufficient reference KUDiR and timely submission of the declaration of UAT. the entrepreneur, having staff, FTS, FSS and the FS will require additional documents, provided by law.
These Regulations prescribe the payment of tax advance payments under the scheme:
- estimated tax base for the reporting period 6 months from the beginning of the year;
- miscalculate supplies and revenues for the coming year. In the form of an advance payment relates to the costs. Calculated the amount of tax;
- advance payment is held up to 25 the number of half-year end. The annual tax is paid to the 31 March following the reporting year.
None of UAT privileges not granted to entrepreneurs. But the deadline ESHN statements need to comply strictly with. If the declaration is not provided on time, punishable by a fine of 5 to 30% of the value of the debt to the state, but not less 1000 rub. If the tax was not introduced sanctions range from 20 to 40% of the total debt.
In many ways, attractive, profitable for much of the IP and organizations, farming, UAT has a pretty tough character. In various forums on the network frequent complaints about the difficulty of determining the "gold" per cent - 70, which allows the transition and work to UAT. A lot of the nuances of the double treatment. Filing a tax return, even on the basis of a very good business for KUDiR, It does not guarantee error. Their discovery led to the abolition of the right to use hindsight ESHN, should pay all taxes and penalties.
Since the introduction 2014 preferential taxation year for c / agricultural production, UAT was greeted positively in the countryside. It seems to be quite clear scheme (revenues decreased by expenses and taxed at 6%). But someone needed to make a change (not too many domestic manufacturers began to earn?). First, in the rules of exemption from payment of property. And now - plans for the future. Reporting to UAT in 2018 year causes many disputes and controversial opinion.
After all, planned major changes in taxation ESHN. WITH 2019 , the application of the preferential system will apply not to all manufacturers. It sets limits on income. The size must not exceed the limit in 100 million. rub. at 2018 year. The next period, this limit is:
- 90 million.- 2019 year;
- 80 million. – 2020 year;
- 70 million. – 2021 year;
- 60 million. - at 2222 and subsequent years.
Other, who worked better, will pay VAT in full. These changes may affect the results of the entire industry in the country.