UNIFIED AGRICULTURAL TAX (UST). Unified agricultural tax is a unified agricultural tax applied voluntarily. It is paid by organizations and individual entrepreneurs who... - presentation

Over the past few years, the Russian government has been actively promoting to the masses a strategy for the development of entrepreneurship in the field of agricultural production and processing of farm products. And it should be noted that it is taking serious steps towards this not only on paper. Clauses are being introduced into the legislation to ease the tax burden on individual entrepreneurs, and the range of possible working conditions is expanding. But the specifics of the area of ​​use, as well as the strict framework for applying agricultural taxes, often stop private entrepreneurs, but in vain. After all, this is the most preferential of the special tax regimes.

Why was this type of taxation developed?

The purpose of introducing this tax is to support and stimulate the development of small agricultural enterprises and individual entrepreneurs working in this area. Similar to the simplified taxation system (STS), accounting and reporting processes have been abolished and the number of taxes collected has been reduced. It applies to all regions of the Russian Federation; you can read more about it in Chapter 26.1 of the Tax Code of the Russian Federation.

For enterprises engaged in the production of agricultural products, this tax system is the most profitable, since only an amount equal to 6% of the difference in income and expenses is charged.

Reduction of the single tax under the simplified tax system and UTII by the amount of insurance premiums

Before the law under commentary came into force, the Tax Code of the Russian Federation did not clearly state whether individual entrepreneurs on the “imputation” who did not hire employees could reduce the single tax by the entire amount of contributions “for themselves” without a 50 percent limitation. There was also no clarity regarding entrepreneurs using the simplified system with the object “income”, who do not have a single employee on their staff. True, officials in their comments traditionally stated that the restriction for these categories of taxpayers does not apply (see, for example, letters of the Ministry of Finance of Russia dated 04/08/13 No. 03-11-11/139 and dated 04/05/13 No. 03-11-10/ 17).

Starting from November 27, 2021 (the date of entry into force of the corresponding norm of Law No. 335-FZ), paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation, paragraph 2.1 of Article 346.32 of the Tax Code of the Russian Federation are set out in a new edition. Now it clearly states that the 50 percent limit does not apply to entrepreneurs without employees. Moreover, this innovation applies to legal relations that arose from January 1, 2021 (Clause 9, Article 9 of Law No. 335-FZ).

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Who is charged the Unified Agricultural Tax?

The Unified Agricultural Tax is levied on individual entrepreneurs and enterprises operating in the agricultural sector and voluntarily switching to this taxation system. Such organizations include those that produce, process and sell agricultural goods. Another condition is the share of production above 70% of the total volume of product sales.

The Unified Agricultural Tax does not apply to companies and entrepreneurs involved in the purchase and (or) processing of agricultural goods.

Transport tax will reduce the tax

Who cannot apply the Unified Agricultural Tax

• Organizations and individual entrepreneurs producing excisable goods (for example, alcohol-containing and alcoholic products, tobacco, etc.).
• Organizations involved in gambling.
• Budgetary and government institutions.
• Individual entrepreneurs and organizations that are not producers of agricultural products, but are only involved in their primary and subsequent processing.
• Individual entrepreneurs and organizations whose income from agricultural activities is less than 70% of their total income.

How can an organization or individual entrepreneur switch to unified agricultural tax?

The transition to the Unified Agricultural Tax is not mandatory, and the enterprise can switch to it at the request of its managers. This can be done from the opening of a new tax period, that is, from January of the new year. You must first send the corresponding application to the tax office at the place of registration for organizations or at the place of residence for private entrepreneurs no later than December 31. This application is drawn up in form No. 26.1-1.

Only registered individual entrepreneurs and organizations can send the corresponding notification within a calendar month from the date of registration.

Unified agricultural tax

VAT under Unified Agricultural Tax in 2021

In 2021, Unified Agricultural Tax payers will retain their exemption from value added tax.
This follows from paragraph 12 of Article 9 of the Federal Law of November 27, 2017 No. 335-FZ (hereinafter referred to as Law No. 335-FZ). It states that the provisions of paragraph 3 of Article 346.1 of the Tax Code of the Russian Federation, according to which taxpayers of the unified agricultural tax are generally not recognized as VAT taxpayers, are valid until December 31, 2018 inclusive. Also in 2021, three rules will still apply. The first states that VAT accepted for deduction before the transition to the payment of Unified Agricultural Tax cannot be restored. According to the second rule, VAT presented during the period of payment of the Unified Agricultural Tax is not subject to deduction after leaving this special regime (clause 8 of Article 346.1 of the Tax Code of the Russian Federation). And according to the third rule, “input” VAT on purchased goods, works and services can be included in expenses if the cost of these goods, works and services is included in expenses (subclause 8, clause 2, article 346.5 of the Tax Code of the Russian Federation).

VAT under the Unified Agricultural Tax in 2021 and beyond

Starting from January 2021, companies and entrepreneurs who switched to paying a single agricultural tax will be recognized as VAT payers. From the same date, paragraph 8 of Article 346.1 of the Tax Code of the Russian Federation will cease to apply. This means that from 2021, Unified Agricultural Tax payers will make deductions and restore value added tax on a general basis. In addition, from January 2021, subclause 8 of clause 2 of Article 346.5 of the Tax Code of the Russian Federation, which allows “input” VAT to be attributed to expenses.

Prepare, check and submit VAT and Unified Agricultural Tax returns online for free

At the same time, in 2021, payers of the single agricultural tax will have the right to be exempt from VAT under Article 145 of the Tax Code of the Russian Federation. However, special conditions apply to them. Thus, it is necessary that a company or entrepreneur declare the right to be exempt from VAT in the same calendar year when it switched to paying the unified agricultural tax. There is an alternative condition: in the previous tax period under the Unified Agricultural Tax, income from “agricultural” activities (excluding the single tax) should not exceed the established limit. This limit is equal to 100 million rubles for 2018, 90 million rubles for 2021, 80 million rubles for 2020, 70 million rubles for 2021, 60 million rubles for 2022 and subsequent years.

Unified agricultural tax payers who have received the right to exemption from VAT are required to submit a written notification to the tax office at the place of their registration. This must be done no later than the 20th day of the month from which the right to release is used.

Having received an exemption, the Unified Agricultural Tax payer does not have the right to voluntarily refuse it. But it is possible that this right will be lost due to exceeding the above limit, or due to the sale of excisable goods. In this case, the organization or individual entrepreneur is deprived of the exemption from the 1st day of the month in which the excess was allowed or the excisable products were sold. The value added tax for this month will have to be restored and transferred to the budget. If the taxpayer hides the fact of exceeding or selling excisable goods, the Federal Tax Service will charge him a penalty and a fine. We would like to add that it will no longer be possible to obtain VAT exemption again.

Payment of property tax

Currently, companies that have switched to paying a single agricultural tax are completely exempt from corporate property tax. As for individual entrepreneurs on the Unified Agricultural Tax, they are completely exempt from property tax for individuals in relation to objects used in business activities. This directly follows from paragraph 3 of Article 346.1 of the Tax Code of the Russian Federation.

From January 2021 the situation will change. Companies and individual entrepreneurs will not pay property tax only on objects used in the production of agricultural products, primary and subsequent industrial processing and sale of these products, as well as in the provision of services by agricultural producers. All other property of Unified Agricultural Tax payers will be subject to taxation.

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Are there any restrictions on the introduction of unified agricultural tax?

Only enterprises engaged in the production of agricultural goods can switch to the Unified Agricultural Tax. For companies that only process them, such a transition is impossible.

Indicators of the share of trade turnover also impose a framework on the possibility of introducing this tax. They owe more than 70% of the total sales of goods.

If the rule on the percentage of income is not observed, the tax office should be notified about this and the transition to the general taxation system (OSNO) must be formalized. This must be done within 15 days after the end of the tax period. In such a situation, the possibility of switching to a special tax regime is considered impossible from the opening of a new tax period.

Agricultural producer transport tax

Passenger and cargo vehicles, as well as tractors and self-propelled combines of all brands and models are recognized as subject to taxation by the transport tax. At the same time, organizations and individual entrepreneurs classified as agricultural producers may be exempt from paying tax on vehicles used in production. In the article, we will find out what the conditions are for exempting an agricultural producer from paying tax, and we will also look at how to calculate the transport tax of an agricultural producer in relation to objects not used in the production process.

How to calculate tax?

As an example, we can take a company engaged in the production and supply of honey.

The table below provides information about the profits and expenses of this company for the year.

Tax base for the first 6 months: RUB 1,185,000. -515,000 rub. = 670,000

Tax amount for the first 6 months: RUB 670,000. *6% = 40,200 rub.

Tax base amount per year: 2,325,000 rubles - 1,095,000 rubles. = 1,230,000 rub.

Tax for the year: RUB 1,230,000*6% = RUB 73,800.

Final annual tax amount: 73,800 rubles - 40,200 rubles. = 33,600 rub.

Tags: Financial statements of organizations, Accounting, Accounting, Declaration on Unified Agricultural Tax, Unified Agricultural Tax, Unified Agricultural Tax, Individual Entrepreneur on Unified Agricultural Tax, LLC on Unified Agricultural Tax

How can an agricultural producer confirm his right to a transport tax benefit?

A business entity may be exempt from paying tax on the types of transport listed in paragraphs. 5 p. 2 art. 358 of the Tax Code of the Russian Federation, subject to confirmation:

• agricultural producer status;
• intended purpose of transport (used in the production of agricultural products);
• vehicle registration in accordance with the established procedure.

The specifics of obtaining the right to a tax benefit are described below.

Confirmation of agricultural producer status

In accordance with tax legislation, only agricultural producers can be exempt from paying taxes on special agricultural vehicles (tractors, combines, milk tankers, etc.).

The conditions under which a business entity is assigned the status of an agricultural producer are established by Art. 1 of Law No. 193-FZ of December 8, 1995:

Check the documents for the equipment

However, as can be seen from the Letter of the Ministry of Finance of Russia dated December 10, 2013 No. 03-05-06-04/54111, the classification of a specific vehicle as such a special equipment must be documented. The department explained how to do this.

Financiers pointed out that in accordance with the Decree of the State Standard of Russia dated 04/01/1998 No. 19 “On improving the certification of motor vehicles and trailers”, the document valid in the Russian Federation for registration and admission of vehicles for operation is the vehicle passport (PTS) . Among other things, it confirms the type approval of the vehicle.

In other words, the type of vehicle specified in the PTS must correspond to the information from the vehicle type approval (certificate of conformity).

By Order of the Ministry of Internal Affairs of Russia No. 496, the Ministry of Industry and Energy of Russia No. 192, the Ministry of Economic Development of Russia No. 134 dated June 23, 2005, the Regulations on vehicle passports and vehicle chassis passports (hereinafter referred to as the Regulations) were approved. Clause 28 of the Regulations states that in line 4 “Vehicle category (A, B, C, D, trailer)” of the PTS, the category that corresponds to the classification of vehicles is indicated.

These categories are established by the International Convention on Road Traffic [1]. Appendix 3 to the Regulations contains a comparative table of categories of vehicles according to the classification of the Inland Transport Committee of the United Nations Economic Commission for Europe and according to the classification of the Convention on Road Traffic.

In accordance with the Decision of the Board of the Eurasian Economic Commission dated September 22, 2015 No. 122, the preparation of vehicle passports (vehicle chassis passports) in the form and in accordance with the rules established by the legislation of the Russian Federation is allowed until July 1, 2017.

From this date, a single form of vehicle passport (vehicle chassis passport) and passport of self-propelled vehicle and other types of equipment will be introduced everywhere in the EAEU. Moreover, for new vehicles these documents will be issued in electronic form (electronic passport). Replacement of previously issued PTS and passports for self-propelled vehicles and other types of equipment will be made upon application by the owner of the vehicle (self-propelled vehicle and other type of equipment).

The Ministry of Finance drew attention to the fact that the indication of any category of vehicle in the PTS (A, B, C, D, trailer) does not indicate what type of vehicle it is, for example, a passenger car or a truck, that is, it is impossible to determine the ownership of the equipment in this way to special.

The financiers concluded that if the totality of this information does not indicate that the vehicle used for agricultural work is classified as special, then the provisions of paragraphs. 5 p. 2 art. 358 of the Tax Code of the Russian Federation does not apply to it.

Who is an agricultural producer

According to paragraph 2 of Art. 346.2 of the Tax Code, an agricultural producer is an organization that produces agricultural products:

1. They are making it.
2. Selling.
3. Recycled.

Paragraph 3 of the above-mentioned article includes among agricultural products:

• catch of aquatic biological resources both on the territory of Russia and abroad;
• fish and other products caught from aquatic biological resources.

Advice!
If we return to point 2 of the above list, here we can add products produced on fishing vessels outside the economic zone of Russia (in accordance with the terms of international treaties). The following can switch to a single agricultural tax without hesitation:

1. Organizations, as well as individual entrepreneurs, if their profit from agricultural activities exceeds 70% of the total profit.
2. Entrepreneurs and organizations:
   whose activity is the sale of fish products;
3. income from this activity must exceed 70% of all profits;
4. the maximum number of employees can be 300 people.

Attention! Starting from 2021, entrepreneurs and LLCs engaged in crop production or livestock farming can apply for unified agricultural tax.

Who cannot switch to Unified Agricultural Tax

Tax legislation establishes the following restrictions for those organizations and enterprises that want to use the unified agricultural tax:

• this regime cannot be applied by companies or enterprises that manufacture tobacco or alcohol products, or are involved in the gambling business;
• it is necessary to comply with the condition that part of the income from the sale of agricultural products or fishing must comply with 70% of total earnings;
• the average annual number of employees should not exceed 300 people.

Important! Tax legislation does not limit the number of employees for agricultural organizations.

Transport tax – not for special agricultural transport

The objects of transport tax are cars, motorcycles, scooters, buses and other self-propelled machines and mechanisms on pneumatic and caterpillar tracks, airplanes, helicopters, motor ships, yachts, sailing ships, boats, snowmobiles, motor sleighs, motor boats, jet skis, non-self-propelled (towed) ships and other water and air vehicles registered in accordance with the established procedure in accordance with the legislation of the Russian Federation.

Various agricultural machinery is also subject to registration, which is why initially it is also subject to transport tax. But some types of special agricultural machinery, being registered to agricultural producers, by virtue of paragraphs. 5 p. 2 art. 358 of the Tax Code of the Russian Federation are not recognized as subject to transport tax if they are used in agricultural work for the production of agricultural products.

This standard directly includes tractors, self-propelled combines of all brands, and special vehicles (milk tankers, livestock trucks, special vehicles for transporting poultry, machines for transporting and applying mineral fertilizers, veterinary care, and maintenance) as such special equipment.

How is the tax rate and tax base determined?

Unified agricultural tax is calculated according to the established procedure, which is prescribed in Article 346.9 of the Tax Code of the Russian Federation. Typically, the rate for this tax is 6%, therefore, during the calculation, the size of the calculated tax base should be multiplied by 0.06 to obtain the original tax amount payable to the state budget.

In turn, the tax base is considered to be the monetary expression of the total amount of income, and a certain period, minus allowed expenses. In fact, the tax base is calculated using a simple method: all income is incrementally summed up at the end of the reporting period and allowed expenses are subtracted from this amount. The procedure is prescribed in the Tax Code.

If the income is greater than the amount of income received, then the payer’s activity is officially recognized as unprofitable and the company in this case receives the right to reduce its tax base in proportion to the losses incurred for the previous year. It must be taken into account that the size of the reduction should not be more than 30% of the total amount. If this figure exceeds the 30% barrier, then the remaining amount can be distributed over future periods in parts. The most important limitation in this case is that the amount can be distributed evenly only over ten years and no more.

Unified agricultural tax: elements of the taxation regime

Although the Unified Agricultural Tax is simple, you should know the following about this mode:

1. the tax period is a calendar year;
2. the reporting period at the end of which the taxpayer must pay an advance payment is half a year. After this period, there is no need to file a declaration;
3. income that is reduced by expenses is taxed under this regime, and the tax base is monetary value;
4. The tax rate is 6%, its value does not depend on the region of the country.

Attention! The legislation does not give local authorities the right to limit the operation of the regime.

• to find out the object of taxation, it is necessary to subtract expenses from income;
• Taxpayers are required to pay advance payments for half a year, as well as tax for the year.

Attention! The advance payment is due within 25 days after the end of the six-month period, and the tax is due by April 1 of the next year.

What is an object

In the current regime, the object of taxation is income that has been reduced by the amount of expenses. The tax rate is 6%.

Important! For residents of the Republic of Crimea in the period from 2021 to 2021, the rate may be reduced to 4%.