Tax reporting eskhn. How is the ESH combined with other tax regimes. What is the benefit of using the unified agricultural tax

Single agricultural tax (analogue: ESHN) - a special tax regime formed exclusively for agricultural producers with maximum consideration of the characteristics of their production. The specified method of taxation is regulated by the tax code of the Russian Federation, Ch. 26.1 as amended in 2016. Russian producers of agricultural products are entitled (but not required) to use this regime.

Single agricultural tax: criteria

Representatives of the agricultural sector engaged in production include organizations, entrepreneurs that meet the established criteria:

• agricultural products are produced on the territory of Russia;
• are engaged in the processing of their agricultural products (primary and industrial);
• implement them.

At the same time, the amount of proceeds received from the sale must be at least 70% of the total income (according to Article 346.2, clause 2). Profit reduced by expenses is an object of taxation ( Art. 346.4). The indicated share is calculated taking into account the profit generated from grown and primary processed products. In the case of industrial processing, the calculation is carried out according to the article of the code 346.2, clause 2, clause 2.2.

Agricultural products are defined by a common classifier ( OK 005–93). A detailed ordered list of it and products of the first processing was approved by the government Decree No. 458 of 06/25/2006. as amended in 2010.

Primary processed products are raw materials for further industrial processing and manufacturing of other products.

The infographic below shows the advantages and disadvantages of the special UAT taxation regime, payment terms, tax rate and transition conditions ⇓

Example #1. Calculation of ESHN

A small peasant (or farm) farm produces dairy products from its own milk, sells them independently, while receiving a profit in the amount of more than 70% of the total income. Here the farm acts as an agricultural producer, meets all the criteria noted in Art. 346.1 of the code. Therefore, the farm has the right to use ESHN. Whole milk milk is a product of the first processing, and products made from it are the result of industrial processing.

Features of taxation for agricultural producers

A detailed list of recognized agricultural producers is presented in Art. 346.2 of the Russian Code. The tax rate of 6% is determined by art. 346.8. Its value also depends on the profit, the goods produced, the number of employees, the status of the payer. The tax period is a calendar year, and the reporting period is half a year. Transfer to ESHN exempts from certain tax obligations.

ESHN significantly reduces the tax burden. Among the obvious advantages of the tax should also include a minimum of reporting, acceptable payment terms, a simplified accounting procedure.

Calculation and payments under the Unified Agricultural Tax

At the end of each reporting period, the results are summed up, the UAT is calculated for payment: tax rate * tax base, where the base is income reduced by the amount of expenses in monetary terms ( Art. 346.6). Payment is made no later than 25 calendar days from the last day of the reporting semester. Profits with expenses are calculated on an accrual basis from the beginning of the calendar year.

For the tax period, agricultural producers are required to pay the Unified Agricultural Tax until March 31 following this period. Individual entrepreneurs pay all payments at their place of residence, and organizations - at their location. There is a penalty for late filing of a tax return. In case of partial payment or non-payment of fees, payers are fined ( Tax Code of the Russian Federation, art. 119 and 122) if there are no tax violations.

The costs of summarizing the results for the tax period may turn out to be more than profit. In this case, the tax base is reduced to the amount of losses incurred in the past period, not exceeding 30%. If the amount of losses for the past calendar year is greater, the balance of the amount is transferred to the next tax period.

ESHN reporting

Agricultural producers using the UAT system must continue to keep records that reflect all performance indicators, cash expenditures with receipts. It is formed on the basis of primary accounting. For agricultural producers, the following are mandatory:

It is enough for an individual entrepreneur to keep a book of income and expenses using the cash method of accounting. The main document for everyone is the tax declaration, which is submitted by each payer to the tax service at the end of the expired tax period no later than the following March 31. They serve it:

• taxpayer;
• his representative;
• by mail;
• electronic.

Declaration - a written statement that includes the payer's data on the amount of unified agricultural tax to be paid, tax calculations and the amount of loss that reduces the tax base. The electronic version of the declaration is sent in the prescribed manner ( Order of the Ministry of Taxation of the Russian Federation No. BG-3-32 / 169 dated April 2, 2002).

Switching to ESHN

You can switch to this tax regime for agricultural producers if you meet all the criteria by submitting a notification in the form No. 26.1-1 ( 346.3, paragraph 2). It must indicate the share of profit from the sale of agricultural products produced in the total income from work and services. The following deadlines have been set for this:

• month from the date of registration of the organization or individual entrepreneur;
• until December 31 - in other cases.

Those who have been working in this area for a long time will be able to register as UAT payers only from the coming calendar year. If producers of agricultural products have not notified the tax authorities in time about the decision to switch to the new taxation regime, they do not have the right to apply it. They also cannot transfer to the taxation system according to the Unified Agricultural Tax:

• manufacturers of excisable goods;
• those who are engaged in gambling business;
• state institutions of budgetary, state, autonomous type.

After the expiration of the annual period, agrarians and business executives can continue to apply the Unified Agricultural Tax in the coming year on the established conditions. Firstly, if there were no violations under paragraphs 2, 2.1, 5 and 6 of Article 346.2 (on the criteria). Secondly, if the newly registered and switched to the Unified Agricultural Tax did not have income for the first tax period.

Each agricultural producer is obliged to timely notify the tax service of the termination of his activities as an agricultural producer (in case of non-compliance with the criteria established by the code) within 15 subsequent working days. Then the declaration is submitted in the next month no later than the 25th day, and a recalculation is carried out for the entire calendar year according to the general taxation. Return to OSNO is also carried out on a voluntary basis.

The last changes to the tax legislation were made in June 2016. They relate to articles 346.2 and 346.3. According to them, the right to apply the ESHN will be granted to certain categories of agricultural producers. These include those who provide additional services in the production of agricultural crops, as well as post-harvest processing of agricultural products ( Federal Law No. 216 dated June 23, 2016).

Example #2. How to switch to ESHN

The organization is engaged in the production of agricultural products: it grows potatoes, cereals, breeds cattle, rabbits, and produces milk. The proceeds from the sale of all products for 9 months amounted to 80% of the total income. At the same time, the processing of grown and manufactured products was not carried out. Nevertheless, the organization has the right to switch to a single taxation regime for agricultural producers and apply the Unified Agricultural Tax. According to ch. 21 of the Code, she can do this, since at the time of applying for the transition to the Unified Agricultural Tax for a nine-month period, the share of income from the sale of agricultural products released to her was more than 70% established by the Code.

Answers to topical questions on the application of the unified agricultural tax

Question #1: Is an agricultural producer an organization that processes purchased raw materials from other farms?

Answer: No, it is not recognized as an agricultural commodity producer, since it does not produce agricultural products.

Question #2: Are grants, subsidies, other types of assistance given to a peasant economy taxed?

Answer: All amounts received by the heads of peasant farms from budget funds for the creation, arrangement, development are not taxed ( Art. 217, paras 14.1 and 14.2).

Question #3: How are agricultural producers punished for partial payment of taxes?

Answer: Penalized in accordance with Article 122 of the Code. Failure to pay the fee in full as a result of any incorrect calculation in the absence of evidence of wrongdoing is punishable by 20% of the unpaid amount of the tax fee and 40% if the acts are committed intentionally.

Question #4: In what areas does an agricultural organization report to the Unified Agricultural Tax?

Answer: An organization transferred to the ESHN submits a declaration in the form, financial statements quarterly and for the final period of the year.

Question #5: How to calculate tax payments if at the end of the year the organization has a non-compliance with the criteria for the amount of the share?

Answer: It is necessary to make a full recalculation for the calendar year according to the principles of the general taxation regime ( Art. 346.3, item 4), since the organization from this moment is deprived of the right to apply the ESHN.

Question #6: Is it possible for an agricultural organization to register its subdivision on the Unified Agricultural Tax in another Russian region, while remaining on the same taxation?

Answer: According to Art. 346.2, clause 3 of the Code, an organization does not have the right to switch to the ESHN if it has branches (representative offices). Therefore, if the registered subdivision does not have signs of a branch (or representative office), then the organization can remain on the ESHN even after its registration.

Question #7: Can an agricultural producer re-switch to ESHN after losing the right to use it?

One click call

Firms and companies that are producers of agricultural products have the right to switch to paying a single agricultural tax. In this case, they lose the obligation to pay ordinary taxes - income tax (for individual entrepreneurs - personal income tax), VAT and property tax, which replaces one general budget payment for them. Accordingly, for such taxpayers, both the tax and the reporting period for the Unified Agricultural Tax are provided for separately by the legislation.

Reporting period for the unified agricultural tax

According to Article 346.7 of the Tax Code, the reporting period for the unified agricultural tax is recognized as half a year. The tax period on the basis of the same article is a year.

Agricultural tax is paid in advance. This means that at the end of the reporting period, that is, half a year, the payer is obliged to independently calculate the tax payment and transfer it to the IFTS. Firms pay with the tax office at their legal address, individual entrepreneurs - at their registration address. The period during which the amount must be transferred is 25 calendar days from the end of the six months. Thus, it is necessary to transfer the advance payment according to the Unified Agricultural Tax before July 25. The declaration is not submitted during this period. So the reporting period for agricultural tax is relevant only in the context of budget settlements.

At the end of the year, both firms and individual entrepreneurs calculate the final payment as part of the application of the agricultural special regime. It is determined on the basis of the annual tax base, that is, income minus expenses and a tax rate of 6%. The total amount of the unified agricultural tax is transferred to the IFTS minus the previously transferred advance payment. The term for transferring the annual payment under the EKHSN is March 31. It is the same for organizations and individual entrepreneurs. The agricultural tax return must also be filed by the same date.

Example

Romashka LLC is a payer of the UAT. According to the results of the first half of the year, the tax base under the special regime amounted to 450,000 rubles. The amount of annual income minus expenses amounted to 670,000 rubles.

The reporting period for ESHN is half a year. Based on its results, by July 25, Romashka LLC will transfer to the Federal Tax Service Inspectorate:

450,000 x 6% = 27,000 rubles.

The amount of the annual tax will be:

670,000 x 6% = 40,200 rubles.

Thus, before March 31 of the year following the tax period, the company is obliged to pay extra to the IFTS:

40,200 - 27,000 = 13,200 rubles.

It should be especially noted that, despite the absence of the obligation to submit a semi-annual declaration, and the very name of the semi-annual payment is “advance”, payers of the UAT have no right not to transfer it. Although the legislation does not provide for penalties for late advance payments, penalties for late transfer of such an amount will be with one hundred percent probability. They are calculated traditionally, according to the formula 1/300 of the key rate of the amount owed for each day of delay in payment. The accrual of penalties in such situations occurs at the end of the tax year after the filing of the declaration. It is from it that controllers learn about the amounts that taxpayers were required to transfer based on the results of the six months and the year as a whole.

Currently, there are 2 taxation regimes for manufacturers of agricultural goods: general and special (ESKhN).

The unified agricultural tax is focused on the field of activity of agricultural organizations and individual, which is influenced by many factors (natural, climatic, seasonal, etc.). Agricultural products include animal husbandry, crop production, fish farming, etc.

What it is?

The UAT is understood as a taxation system for agricultural producers, which can be used by entrepreneurs and companies that meet the indicators of Ch. 26.1 of the Tax Code of the Russian Federation.

When using it, organizations do not have to pay VAT, property tax and income tax. And individual entrepreneurs are exempt from paying property tax, VAT and personal income tax. Other fees and charges are paid in the usual way.

Tax base and objects of taxation

Taxpayers include entrepreneurs and companies producing agricultural goods, which, in accordance with the established procedure, have switched to paying the Unified Agricultural Tax. In particular, agricultural producers include:

• agricultural cooperatives (livestock breeding, horticultural, marketing, gardening, processing) in accordance with Federal Law No. 193 of 08.12.95 with income from the sale of their products;
• entrepreneurs and companies producing agricultural products, performing their industrial and primary processing, selling products;
• entrepreneurs and fishing companies.

Income from direct activities of agricultural producers should not be less than 70%. Fisheries companies must have vessels under a lease or in ownership. It is important to take into account the recognition of income at the time of their receipt at the cash desk or to a bank account, the receipt of property on the company's balance sheet.

Who can work for ESHN and who can't

Producers of agricultural goods can switch to the UAT under the conditions specified in paragraph 5 of Art. 346.2 NK. The following cannot be subject to this tax:

• manufacturers of excisable products;
• companies engaged in entrepreneurship in the gambling industry;
• autonomous, budgetary and state-owned enterprises;
• enterprises with branches or representative offices.

The system has its advantages and disadvantages. The main benefits include:

• reduction in the number of taxes;
• simplified accounting balance sheet;
• voluntary choice and transition to another taxation system after preliminary calculations.

It will be unprofitable to use this system for large companies with a high production level, as they will lose the tax amount on value added, reimbursed by the budget.

Detailed information about this tax system can be gleaned from the following video:

Rate in 2019

In accordance with Art. 346.8 Tax Code of Russia the tax rate is 6% depending on the number of employees, the amount of profit, the type of agricultural products produced and the category of the taxpayer. The subjects of the federation can regulate the size of the rate.

For agricultural producers, the rate is determined by tax legislation based on the type of activity carried out and its volume. The calculation is carried out according to the following scheme: ¼ of the total tax contributions is divided by the area of ​​land, expressed to the cadastral value of the plots.

Calculation and payment procedure

From January 2016, taxpayers using the UAT and STS may not include value added tax in their income. Such changes in the definition of expenses and incomes when calculating the tax base are made to avoid double taxation. The paid amounts of VAT will not be included in the costs when calculating the agricultural tax and the amounts paid when using the simplified tax system.

When calculating the ESHN, expenses are deducted from income, the amount received is multiplied by 6%.

The tax is calculated for the period from 01.01 to 31.12 of the current year with the summation of all income and expenses of the taxpayer. ESHN is calculated in accordance with the rules established in Art. 346.9 NK.

If the costs exceed the amount of income, then the activity of the enterprise will be unprofitable. At the same time, it can reduce the tax base to an amount equal to the losses that it incurred in the previous reporting period. But the tax base can be reduced by up to 30%. If losses exceed this amount, then the remaining amount is transferred to another tax period.

Accounting and reporting, the deadline for its submission

Accounting for costs and profits is carried out at the enterprise on a cash basis. In accordance with paragraph 8 of Art. 346.2 of the Tax Code, taxpayers are required to take into account the performance indicators necessary to determine the tax base and the amount of tax in accordance with accounting data and the provisions of Chapter 26.1 of the Tax Code of Russia.

This requires maintaining, using the tax system for agricultural producers. The sequence and form of filling out the book is approved by the Ministry of Finance of the Russian Federation. Also, in accordance with the established procedure, taxpayers provide tax authorities with financial statements.

According to paragraph 2. Art. 15 FZ-129, accounting reports should be submitted within 1 month after the end of the quarter, annual reports - within 90 days after the end of the year.

The main documentation is the tax declaration. This is a written statement by the taxpayer about the acquired profits and costs, benefits, sources of income and calculated tax. The taxpayer can submit a declaration in writing or electronically at the end of the tax period until March 31 or at the end of the year no later than 25 days after the end of the reporting period.

If during the year the company is not engaged in agricultural activities, then by the 25th day of the month after the end of the activity, it must submit a declaration to the Federal Tax Service Inspectorate with notification of the transition to DOS.

How to switch to ESHN

If a company produces agricultural products and meets the requirements of the law, then it can switch to UAT in several ways:

1. After registration of a legal entity or entrepreneur. An application for the transition is submitted to the Federal Tax Service after registration within 1 month;
2. In general order. At the place of registration, an application is submitted to the tax authority from October 20 to December 31.

A company that uses a single agricultural tax accrues it before the end of the tax period, and it cannot be waived. To change it, a corresponding application is submitted before January 15.

There is a forced cancellation of the right to use the system, if the share of sold agricultural goods in the company is less than 70%, the company will start gambling or produce excisable goods.

The unified agricultural tax is a special tax regime for individual entrepreneurs and organizations engaged in the production of agricultural products.

On the ESHN, agricultural products include: crop production, agriculture and forestry, as well as livestock products, including those obtained as a result of growing and rearing fish and other aquatic biological resources.

Application conditions

To carry out entrepreneurial activity on the ESHN can:

1. Organizations and individual entrepreneurs with a share of income from the sale of agricultural products of at least 70% of the total income.

2. Fishery organizations and individual entrepreneurs, provided:

• If the average number of employees does not exceed 300 people.
• The share of income from the sale of fish products is at least 70% of the total income.
• If they carry out fishing on the vessels of the fishing fleet, owned by them on the basis of ownership or on the basis of charter agreements.

NOT entitled to apply ESHN:

1. Organizations and individual entrepreneurs that do not produce agricultural products, but only carry out its primary and subsequent processing.
2. Organizations and individual entrepreneurs producing excisable goods engaged in the gambling business.
3. State, budgetary and autonomous institutions.

Switching to ESHN

It is carried out on a voluntary basis through the filing of a notification with the tax office: for individual entrepreneurs - at the place of residence, for organizations - at the location. You can submit a notification simultaneously with the documents for registration, or within 30 days after the date of registration.

Already existing organizations, individual entrepreneurs submit a notification no later than December 31 of the current year, because they can switch to the ESHN only from the beginning of next year.

If you do not have the desire and time to delve into the complexities of calculating taxes, prepare reports and go to the tax office, you can use this one, which automatically makes all calculations and sends payments and reports to the Federal Tax Service via the Internet on time.

Loss of the right and deregistration of the unified agricultural tax

Notification of the termination of the ESHN activity - from download .

Notification of the loss of the right to ESHN - from download .

Notice of refusal to apply the ESHN - from download .

It doesn’t matter how exactly your activity on the UAT was terminated, in any case, it is mandatory to file a tax notice in the form 26.1-7 within 15 days after the termination of such activity. And depending on the reason for the termination of activities, in addition to this notification, either form No. 26.1-2 or form No. 26.1-3 is submitted to the tax office.

1) In case of violation of the requirements for the application of the Unified Agricultural Tax, the right to work further in this mode is lost.

And the main requirement for this system of taxation, let me remind you, says that the share of income from the sale of agricultural products must be at least 70% of the total income.

In case of loss of the right to apply the Unified Agricultural Tax, you must submit a tax notice in the form 26.1-2.

The most unpleasant thing here, as in the case of the loss of the right to a patent for PSN, is that in this case you automatically become on the general taxation system (OSNO), and all income from agricultural activities for the current year will be subject to appropriate taxes (personal income tax 13%, VAT, tax on property).

2) You can deregister the UAT and switch to another tax regime only from the beginning of the calendar year by submitting a notification in the form 26.1-3 to the tax office (individual entrepreneur - at the place of residence, organization - at the location) no later than January 15 of the year in which it is planned to switch to a different mode.

ESHN tax calculation and losses

Formula calculation:

ESHN tax = (Income - expenses) * 6%, where 6% is the tax rate

(Income - expenses) is the tax base, which can be reduced by the amount of last year's losses.

Regarding losses:

• The loss (both in whole and in part) can be carried over to the next year (included in expenses), or to some other of the next 10 years.
• If there are several losses, they are transferred in the sequence

  in which they were received.

• The taxpayer must keep documents confirming the amount of the received loss during the entire period of its repayment.
• The loss must be received while being on the Unified Agricultural Tax, that is, it is impossible to take into account the losses received when applying other regimes.

It is also important to consider one point:

The fact is that your expenses must be documented and confirmed.

Accounting for expenses should be properly maintained in the Book of Income and Expenses (KUDiR)

And confirmation of expenses are, for example, cashier's checks, payment documents, receipts, waybills, acts of performance of work and indications of services, concluded contracts, etc.

However, not all costs can be taken into account. And which ones and in what order, see here "". The UAT taxpayer can include fixed insurance premiums for himself and for employees as part of the expenses.

Reporting and payment of UAT tax

Reporting on ESHN. Reporting in the form of a declaration (See) is submitted once a year no later than March 31 of the year following the expired tax period (year).

In case of termination of activity before the end of the tax period, the declaration is submitted no later than the 25th day of the month following the month of termination of activity.

Also, IP on the ESHN must lead, intended for this mode.

Payment of ESH tax. The Tax Code of the Russian Federation introduces the concepts: reporting period (half year) and tax period (year). Accordingly, the UAT tax must be paid 2 times a year:

1) Advance payment within 25 days from the end of the reporting period (six months),

2) Tax at the end of the year no later than March 31 of the year following the expired tax period, taking into account the advance payment already paid.

EXAMPLE OF CALCULATION OF THE UAT TAX FOR THESE TWO PAYMENTS

A certain individual entrepreneur for the first 6 months of work has: Income - 300,000 rubles, Expenses - 170,000 rubles.

ESHN advance payment \u003d (300,000 rubles - 170,000 rubles) * 6% \u003d 7,800 rubles.

In the next 6 months of work, a certain individual entrepreneur has: Income - 400,000 rubles, Expenses - 250,000 rubles.

Since income and expenses are recorded on an accrual basis from the beginning of the year,

We add up their sums for the whole year, then:

Tax at the end of the year = (700,000 rubles - 420,000 rubles) * 6% - 7,800 rubles. = 9,000 rubles.