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Tax reporting for eskhn. Thank you in advance, Chief Economist. What taxes does the eshn replace?

Tax reporting for eskhn. Thank you in advance, Chief Economist. What taxes does the eshn replace?

13.03.2022

Photo by Andrey Ovsienko, Kublog

Object of taxation and tax rate

The object of taxation of the unified agricultural tax is income reduced by the amount of expenses.

The procedure for determining and recognizing income and expenses is determined by Art. 346.5 of the Tax Code of the Russian Federation.

From the concept of the object of taxation follows the tax base. It is understood as the monetary expression of income, reduced by the amount of expenses.

The tax rate of the unified agricultural tax is calculated as a percentage of the tax base corresponding to the tax rate.

According to Art. 346.8 of the Tax Code of the Russian Federation, the tax rate is set at 6%.

When applying the ESHN, you do not need to pay (clause 3 of article 346.1 of the Tax Code of the Russian Federation):

income tax;
property tax (both from the book value of fixed assets and from the cadastral value of real estate).

Combination of different taxation systems

The possibilities of combining different taxation systems are presented in the table.

The procedure for determining and recognizing income and expenses

The classification of income and expenses, as well as the procedure for their recognition, are established by Ch. 26.1 of the Tax Code of the Russian Federation.

For the purposes of taxation of the Unified Agricultural Tax and in accordance with paragraph 6 of Art. 346.5 of the Tax Code of the Russian Federation, the cash method is recognized as the only method for recognizing income and expenses.

Income

Article 346.5 of the Tax Code of the Russian Federation obliges organizations to take into account:

income from the sale of goods, works and services, as well as property and property rights in accordance with Art. 249 of the Tax Code of the Russian Federation;
non-operating income, determined in the manner prescribed by Art. 250 of the Tax Code of the Russian Federation.

Income received in kind should be accounted for at prevailing market prices.

Incomes received by a taxpayer in foreign currency are recalculated into rubles at the exchange rate of the Bank of Russia established on the date of receipt of income. The amount received is taken into account.

In accordance with Art. 249 of the Tax Code of the Russian Federation, revenue from the sale of goods (works, services) both of own production and previously acquired, revenue from the sale of property rights is recognized as income from sales.

Sales proceeds include all receipts related to payments for sold goods (works, services) or property rights, expressed in cash and (or) in kind.

Incomes not related to the category of income from the sale of goods (works, services) are non-operating income. These include, for example, income:

from equity participation in other organizations;
in the form of fines, penalties and (or) other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into force for violation of contractual obligations, as well as amounts of compensation for losses or damage;
from the lease of property (sublease);
in the form of % received under loan, credit, bank account, bank deposit agreements, as well as on securities and other debt obligations, and other income. They are listed in full in Art. 250 of the Tax Code of the Russian Federation. However, the list of such incomes is not exhaustive.

Separate incomes may not be taken into account for the purposes of taxation by the unified agricultural tax. In particular, these are incomes:

in the form of funds or other property received under credit or loan agreements (other similar funds or other property, regardless of the form of borrowing, including securities for debt obligations), as well as funds or other property received to repay such borrowings;
in the form of the cost of land reclamation and other agricultural facilities (including on-farm water pipelines, gas and electric networks) received by agricultural producers, built at the expense of budgets of all levels;
in the form of amounts of the taxpayer's accounts payable to the budgets of different levels, written off and (or) otherwise reduced in accordance with the legislation of the Russian Federation or by decision of the Government of the Russian Federation.

Article 251 of the Tax Code of the Russian Federation establishes a complete list of such income.

Expenses

The list of expenses, in contrast to income, is established in Ch. 26.1 of the Tax Code of the Russian Federation.

However, not all expenses indicated in this list may be taken into account by the taxpayer when calculating the unified agricultural tax.

In this case, the procedure for recognizing expenses is applied, similar to the procedure established by Ch. 25 of the Tax Code of the Russian Federation for organizations - payers of income tax. That is, only economically justified and documented costs (as well as losses) incurred (incurred) by the taxpayer are recognized as expenses.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Documented expenses are expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation.

An important point is that any expenses are recognized as expenses, provided that they are made for the implementation of activities aimed at generating income, or by business practices applied in a foreign state on the territory of which the corresponding expenses were made, and (or) documents, indirectly confirming the expenses incurred (including a customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract).

In accordance with paragraph 7 of Art. 346.5 of the Tax Code of the Russian Federation, the possibility of recognizing the costs of taxpayers as expenses for the purposes of taxation of the Unified Agricultural Tax comes only after they are actually paid.

Most of the taxpayer's expenses are accepted in relation to the procedure used for calculating corporate income tax.

Articles ch. 25 of the Tax Code of the Russian Federation give detailed lists of expenses. In particular, Art. 254 of the Tax Code of the Russian Federation provides for the specifics of determining material costs, the issues of labor costs are considered in Art. 255 of the Tax Code of the Russian Federation. Features of determining the costs of compulsory and voluntary property insurance are established by Art. 263 of the Tax Code of the Russian Federation, etc.

Exceptions are types of expenses, for the adoption of which no special procedure is required, established by Ch. 25 of the Tax Code of the Russian Federation. These include:

expenses for the purchase of materials, including seeds, seedlings, seedlings, fertilizers, feed, veterinary drugs (clause 5, clause 2, article 346.5 of the Tax Code of the Russian Federation). Moreover, the fact of transfer to production for the recognition of costs does not matter - they can be taken into account immediately after the actual payment. Confirmation of the amounts of expenses are primary accounting documents on payment for raw materials and materials, as well as on their receipt (Letter of the Ministry of Finance of Russia dated November 12, 2010 No. 03-11-06 / 1/25, etc.);
the cost of acquiring fixed assets. When buying a fixed asset, its entire cost is immediately included in expenses as soon as the asset is put into operation. At the same time, expenses are taken into account only for those fixed assets that are used in business activities (clause 1, clause 2, clause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation);
expenses for the acquisition of intangible assets;
expenses for the repair of fixed assets (including leased assets);
rental (including leasing) payments for leased (including leased) property;
amounts of value added tax on purchased goods (works, services);
food expenses for workers engaged in agricultural work;
amounts of taxes and fees paid in accordance with the legislation of the Russian Federation on taxes and fees;
expenses for paying the cost of goods purchased for further sale (reduced by the amount of expenses specified in subparagraph 8 of paragraph 2 of article 346.5 of the Tax Code of the Russian Federation, i.e., by the amount of value added tax on purchased goods);
expenses for information and advisory services;
expenses for staff development;
court costs and arbitration fees;
expenses for compulsory and voluntary insurance (clause 7 clause 2 article 346.5 of the Tax Code of the Russian Federation);
labor costs (clause 6, clause 2, article 346.5 of the Tax Code of the Russian Federation), including incentive charges and allowances, compensations related to the mode of work or working conditions, etc. (article 255 of the Tax Code of the Russian Federation). Labor costs include all payroll deductions. In particular, personal income tax, the amount of alimony, fines and other deductions. Such amounts are taken into account as part of the accrued wages;
payment of social benefits (sick leave, monthly compensation payment for caring for a child under three years old);
employee training (clause 29 clause 2 article 346.5 of the Tax Code of the Russian Federation). At the same time, if the training contract provides that the employee must reimburse the cost of training to the agricultural enterprise, and such an amount will come from him, it must be taken into account as non-operating income (Letters of the Ministry of Finance of Russia dated 03.25.2011 No. 03-03-06 / 1/177, Federal Tax Service Russia dated 04/11/2011 No. KE-4-3 / [email protected]);
expenses in the form of paid amounts of penalties and fines for non-fulfillment or improper fulfillment of obligations, as well as in the form of amounts paid to compensate for the damage caused.

As part of the expenses of the UAT payer, the amount of interest and other payments under the loan agreement may also be taken into account (clause 9, clause 2, article 346.5 of the Tax Code of the Russian Federation). For what purposes the loan was issued - for the purchase of raw materials and materials, fixed assets or replenishment of working capital - does not matter for tax accounting of expenses. If an agricultural organization has taken a loan to purchase fixed assets, interest is not included in the cost of acquiring property, but is accounted for separately.

Declaration on ESHN

Order of the Federal Tax Service of Russia dated February 1, 2016 No. ММВ-7-3 / [email protected] changes have been made to the declaration on the ESHN and to the procedure for filling it out. In particular, in the new edition, Sec. 1 "The amount of the unified agricultural tax payable to the budget, according to the taxpayer" of the declaration, as well as Sec. 2 "Calculation of the unified agricultural tax". The order came into force on March 12, 2016.

The procedure for calculating and the deadline for payment of ESHN

The unified agricultural tax is calculated by taxpayers independently as a percentage of the tax base corresponding to the tax rate and is paid according to the results of the tax period until March 31 of the year following the expired tax period.

The reporting period is a half-year, following the results of which the unified agricultural tax and the advance payment on it are paid, respectively.

The amount of the advance tax payment is paid to the budget no later than 25 calendar days from the end of the reporting period, that is, no later than July 25, in accordance with paragraph 2 of Art. 346.9 of the Tax Code of the Russian Federation. Late payment of the advance payment entails the accrual of penalties by the tax authorities.

The amount of tax payable at the end of the year is calculated by the taxpayer as the difference between the accrued tax and the amount of the advance tax payment.

This difference is the unified agricultural tax payable at the end of the tax period.

It is paid by taxpayers no later than the deadline set for filing a tax return for the relevant tax period on the basis of paragraph 2 of Art. 346.10 of the Tax Code of the Russian Federation, that is, no later than March 31 of the year following the expired tax period.

It should be borne in mind that if the amount of a single tax (advance tax payment) calculated at the end of the tax (reporting) period is less than the amount of the tax payment calculated at the end of the previous reporting period, the taxpayer has no obligation to pay tax.

Organizations pay ESHN at their location, that is, where they underwent state registration. And individual entrepreneurs - at the place of their residence, where they permanently or predominantly reside, as required by paragraph 4 of Art. 346.9 of the Tax Code of the Russian Federation.

Example

For an individual entrepreneur, according to the results of the first half of the year, the tax base for the Unified Agricultural Tax amounted to 200,000 rubles. The tax base for the UAT for the year amounted to 300,000 rubles.

ESHN according to the results of the reporting period amounted to payment of 12,000 rubles. (200,000 rubles x 6%).

ESHN for the year amounted to 18,000 rubles. (300,000 rubles x 6%).

The total amount of unified agricultural tax payable to the budget at the end of the tax period amounted to 6,000 rubles. (18,000 rubles - 12,000 rubles).

Loss carry forward

The taxpayer may reduce the tax base by the amount of the loss that was received following the results of previous tax periods, in accordance with paragraph 5 of Art. 346.6 of the Tax Code of the Russian Federation. Loss is the excess of expenses over income.

In doing so, you need to pay attention to the following:

A taxpayer who has received a loss when applying the UAT has the right to reduce the taxable base for the UAT in the next tax period.

If the amount of loss is significant, then it can be carried over to the next tax periods within 10 years.

If taxpayers have incurred losses in more than one tax period, such losses are carried forward to future tax periods in the order in which they were received.

At the same time, it should be borne in mind that the transfer of loss is possible only if the organization or individual entrepreneur continues to apply the taxation system in the form of unified agricultural tax.

The most important aspect in this case is that taxpayers are required to document the amount of the resulting loss and the amount by which the tax base was reduced, and to keep such documents during the entire period of such a reduction in the tax base.

Example

An organization that applies the taxation system for agricultural producers received, at the end of 2013, income in the amount of 680,000 rubles. and made expenses in the amount of 910,000 rubles.

Thus, according to the results of the tax period for 2013, a loss was received in the amount of 230,000 rubles. (680,000 rubles - 910,000 rubles).

According to the results of the tax period of 2014, the Organization received income in the amount of 1,100,000 rubles, expenses amounted to 920,000 rubles.

The tax base for the Unified Agricultural Tax for 2014 amounted to 180,000 rubles. (1,100,000 rubles - 920,000 rubles).

The amount of loss by which the Organization has the right to reduce the tax base for 2014 is 180,000 rubles, which is less than 230,000 rubles. (the amount of loss for 2013).

Thus, the amount of unified agricultural tax payable for 2014 will be 0 rubles.

The rest of the loss is 50,000 rubles. (230,000 rubles - 180,000 rubles). The organization may take this amount into account when calculating the tax base for the following tax periods.

Suppose that at the end of 2015 the Organization received income in the amount of 1,630,000 rubles. and made expenses in the amount of 1,230,000 rubles.

The tax base for the Unified Agricultural Tax for 2015 is 400,000 rubles. (1,630,000 rubles - 1,230,000 rubles).

Thus, in 2015 the Organization will be able to fully take into account the amount of the loss incurred in 2013. The amount of tax will be:
(400,000 rubles - 50,000 rubles) x 6% = 21,000 rubles.

Arbitration practice and topical issues

Consider cases from arbitration practice on issues related to the calculation of ESHN and current issues.

Lease payment for land plots if payment is made in kind

As a general rule, the expenses of the UAT payer are recognized as expenses after their actual payment (clause 2, clause 5, article 346.5 of the Tax Code of the Russian Federation). The same norm states that for the purpose of calculating the UAT, payment for services is considered to be the termination of the obligation of the taxpayer - the purchaser of these services to the seller, which is directly related to the provision of services. At the same time, expenses for payment for services of third parties are taken into account at the time of debt repayment by debiting funds from the taxpayer's current account, payment from the cash desk, and in case of another method of debt repayment - at the time of such repayment.

Consequently, the cost of renting land plots made in the form of payment in kind can be taken into account when determining the tax base for the Unified Agricultural Tax. At the same time, payment in kind must be converted into rubles, taking into account market prices for products transferred as payment in kind.

Travel expenses

The company at the ESHN is going to send one of the employees to another region. Is it possible to recognize travel expenses on the date of issue of money under the report?

No you can not. Expenses must be documented (clause 3, article 346.5, clause 1, article 252 of the Tax Code of the Russian Federation). And this can be done only with the help of the employee's advance report, approved by the head of the company.

It turns out that travel expenses should be written off only on the date of approval of the advance report. And not earlier.

Expenses for the construction of an object of fixed assets

Can a UAT payer constructing a hangar for storage of grain and equipment, either on its own or with the involvement of contractors, take into account construction costs before its completion?

No, until the object of fixed assets is built, the costs of its construction are not taken into account when determining the tax base for the Unified Agricultural Tax. After the OS facility is put into operation, the costs of its construction are taken into account when determining the tax base for the Unified Agricultural Tax in the manner prescribed by paragraph 4 of Art. 346.5 of the Tax Code of the Russian Federation.

Expenses for the purchase of an expensive car

The head of the peasant farm bought an expensive car. Is it possible to take into account the costs of purchasing such a vehicle when calculating the UAT?

In paragraph 1 of Art. 252 of the Tax Code of the Russian Federation establishes that reasonable and documented costs incurred (incurred) by the taxpayer are recognized as expenses.

Justified costs are understood as economically justified costs, the assessment of which is expressed in monetary terms. Thus, it is possible to take into account the costs of an expensive car when calculating the unified agricultural tax. But only on condition that they are produced for the implementation of activities aimed at generating income.

The costs of maintaining, operating and repairing a vessel purchased for catching crab, which did not go to sea due to circumstances beyond the control of the taxpayer, can be taken into account for the purposes of the Unified Agricultural Tax

A fishing company paying a single agricultural tax purchased a used vessel for catching crab. After receiving a certificate of ownership from the seaport administration, the ship was registered as a fixed asset. However, it never went to sea. The reason for this was the moratorium on catching king crab in the coastal zone, introduced by the Government of the Russian Federation in 2010 and still in force.

Nevertheless, the company bore the costs of maintaining, operating and repairing the vessel, which were taken into account for the purposes of the Unified Agricultural Tax. This circumstance caused claims from the tax authority. The inspectors considered the related costs to be unjustified.

The judges of three instances took the side of the company, canceling the fiscal decision on the following grounds (see the Resolution of the Arbitration Court of the North-Western District of March 6, 2015 in case No. A42-7806 / 2013).

In accordance with Art. 346.4 of the Tax Code of the Russian Federation, income reduced by the amount of expenses is recognized as an object of taxation for the Unified Agricultural Tax.

The procedure for determining and recognizing income and expenses is established by Art. 346.5 of the Tax Code of the Russian Federation.

For the purposes of the ESHN, those listed in paragraph 2 of Art. 346.5 of the Tax Code of the Russian Federation expenses, including expenses for the acquisition, construction and manufacture of fixed assets, for the repair of fixed assets (including leased ones), etc. A prerequisite is that such expenses must be economically justified and documented (paragraph 3 of article 346.5, paragraph 1 article 252 of the Tax Code of the Russian Federation).

The arbitrators concluded that the disputed costs met the above criteria. The vessel was purchased for the purpose of using it in production activities, for catching and processing crab on the basis of agreements between the Federal Fisheries Agency and the taxpayer to secure a share in the total volume of industrial catch quotas. It was not possible to operate the vessel due to the moratorium on crab fishing.

In addition, by virtue of the constitutional principle of freedom of economic activity, the tax authorities are not entitled to interfere in the activities of the taxpayer and assess the costs incurred by him in terms of efficiency and expediency. This is the position of the Constitutional Court of the Russian Federation, expressed in the Rulings of 04.06.2007 No. 320-O-P, 366-O-P.

Judicial control is also not intended to verify the economic feasibility of decisions made by business entities that have independence and wide discretion in business, since, due to the risky nature of such activities, there are objective limits in the ability of courts to identify the presence of business miscalculations in it (Resolution of the Constitutional Court of the Russian Federation of February 24 .2004 No. 3-P).

Thus, the company rightfully included the costs incurred for the maintenance, operation and repair of the acquired vessel as part of the expenses for determining the tax base for agricultural tax. The inspectorate had no legal grounds to exclude disputed expenses.

The amounts of the advance payment for agricultural tax are not taken into account in expenses when forming the tax base for the unified agricultural tax

Fiscals in the course of an on-site audit of the organization paying the unified agricultural tax came to the conclusion that the taxpayer had unlawfully taken into account the amount of the advance payment for agricultural tax as part of the expenses. The organization did not agree with the conclusions of the inspectors and appealed to a higher tax authority with an appeal. The regional Federal Tax Service left the decision of the inspection unchanged. The case went to court.

The arbitrators of three instances took the side of the tax authorities, and here's why (see (Resolution of the Arbitration Court of the Far Eastern District dated January 21, 2015 No. Ф03-6049 / 2014).

The object of taxation for the UAT is income reduced by the amount of expenses, which, by virtue of paragraph 3 of Art. 346.5 of the Tax Code of the Russian Federation are accepted subject to their compliance with the criteria specified in paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (Article 346.4 of the Tax Code of the Russian Federation).

The list of expenses that are not taken into account for tax purposes is contained in Art. 270 of the Tax Code of the Russian Federation. Paragraph 4 of this provision provides that expenses in the form of the amount of tax are not taken into account for taxation purposes, that is, they do not reduce the taxable base.

On the basis of the foregoing, the judges pointed out that the organization had no legal grounds for accounting in expenses when forming the taxable base for the Unified Agricultural Tax, the amount of the advance payment for this tax paid at the end of the reporting period.

Paid advance payments on the UAT are counted towards the payment of the UAT at the end of the tax period (clause 3 of article 346.9 of the Tax Code of the Russian Federation).

The organization did not take into account that Ch. 26.1, as well as art. 252 of the Tax Code of the Russian Federation do not contain norms establishing the possibility of accounting for the tax amount calculated for the same period (including advance payments) when forming the taxable base for a specific tax for a specific tax period.

Proceeds from a one-time transaction for the sale of property, as well as from the lease of property, are not taken into account in the total income from sales for the purposes of the Unified Agricultural Tax

The company carried out activities in the cultivation of grain and other agricultural crops. Believing that it complies with the conditions provided for by paragraph 2 of Art. 346.2 of the Tax Code of the Russian Federation, she applied the ESHN.

Fiscals during the tax audit came to the conclusion that the share of proceeds from the sale of agricultural products in the total income of the taxpayer from the sale for the tax period was less than 70%.

In the opinion of the inspectors, the agricultural producer unreasonably did not take into account the proceeds from the sale of wall panels, seeders and reapers, as well as income from the lease of property to determine the specified ratio.

These circumstances served as the basis for additional taxation under the general system.

Disagreeing with the decision of the inspection, the company challenged it in arbitration and won the dispute in three instances on the following grounds (see Resolution of the Arbitration Court of the Urals District dated November 19, 2014 No. F09-7705 / 14).

The ESHN has the right to apply agricultural producers - organizations and entrepreneurs that produce agricultural products, carry out its primary and subsequent (industrial) processing and sell these products, provided that the share of income from the sale of such agricultural products in the total income from sales is at least 70% (p. 2 article 346.2 of the Tax Code of the Russian Federation).

If, following the results of the tax period, the taxpayer does not meet the conditions established by paragraphs 2, 2.1, 5 and 6 of Art. 346.2 of the Tax Code of the Russian Federation, he is considered to have lost the right to apply the ESHN from the beginning of the tax period in which the violation was committed (clause 4 of article 346.3 of the Tax Code of the Russian Federation).

The courts came to the conclusion that in the case under consideration the company did not sell property on a systematic basis, the sale was of a one-time nature, and therefore the funds received by the taxpayer from the sale of wall panels, seeders and reapers should not be taken into account in total income when determining the share of income from the sale of agricultural products.

Thus, the sale of the disputed property could not be considered as an independent type of activity, and therefore the income from the sale of these objects could not be taken into account as income from the sale of goods (works, services) when determining the status of an agricultural producer.

In addition, the arbitrators found that the book of income and expenses presented by the company testified that, in addition to a single sale of the disputed property, the taxpayer mainly sold agricultural products grown by him.

The courts also recognized the legitimacy of reflecting the amount of proceeds from the rental of property as part of non-operating income, since, by virtue of paragraph 4 of Art. 250 of the Tax Code of the Russian Federation, in particular, income from the lease of property (sublease) is recognized as such, if such income is not determined by the taxpayer in the manner prescribed by Art. 249 of the Tax Code of the Russian Federation.

The arbitrators found that the leasing of property was not the main activity of the company. Data that the taxpayer took into account such income in the manner prescribed by Art. 249 of the Tax Code of the Russian Federation, the tax authority did not submit.

Under such circumstances, based on the provisions of paragraph 1 of Art. 346.5, paragraph 1 of Art. 39, paragraph 3 - 5, Art. 38 of the Tax Code of the Russian Federation, the amount of income from the rental of property should not be included in the calculation of the share specified in paragraph 4 of Art. 346.3 of the Tax Code of the Russian Federation, since the amount of income from the sale of agricultural products produced in the total income from sales is subject to accounting.

Accordingly, the amounts of income from the lease of property should not be included in income from the sale of goods, works, services that are not classified as agricultural products when determining the share of income from the sale of agricultural products.

Since the share of income from the sale of agricultural products in the total income from sales, which could not include income from the sale of wall panels, seeders and harvesters, as well as income from the rental of property, was more than 70%, the company rightfully considered itself a UAT payer and applied specified special mode.

Agricultural products produced on a tolling basis by third parties are not recognized as agricultural products of own production for the purposes of the Unified Agricultural Tax

Fiscals conducted an on-site audit of a fishing organization paying the UAT, came to the conclusion that it did not comply with the concept of "agricultural commodity producer" and charged additional taxes under the general taxation system. The reason for this was the following circumstances.

The fish caught on the basis of permits for the catch (extraction) of aquatic biological resources, the organization gave for processing to the fish processing vessels of third-party companies. Processing of raw fish was carried out by the specified processors, and payment for processing services was made in finished products (50% of finished products were transferred to the processor). The organization sold its share of finished products independently or through a commission agent.

The inspectors pointed out that the income received from the sale of agricultural products produced on a give-and-take basis by third parties could not be taken into account for the purposes of Ch. 26.1 of the Tax Code of the Russian Federation, since it was not income from the sale of products produced on its own. The case went to court.

The arbitrators of the first instance took the side of the tax authority, pointing out that under the production of products on their own means the production of products by the same person who caught the aquatic biological resources.

The appeal, however, did not agree with colleagues. The judges argued their decision by the fact that, as part of the execution of the disputed contracts, the organization processed its own catches, which allowed the finished product to be considered products produced on its own.

The FAS arbitrators put an end to the dispute (see the Decree of the FAS of the Volga-Vyatka District of August 8, 2013 in case No. A38-4480 / 2012). The final verdict, unfortunately, was not in favor of the taxpayer. Let us present the logic of the cassation instance.

UAT payers are organizations and individual entrepreneurs who are agricultural producers and have switched to paying UAT in the manner prescribed by Ch. 26.1 of the Tax Code of the Russian Federation (clause 1 of article 346.2 of the Tax Code of the Russian Federation), as well as fishery organizations and individual entrepreneurs (clause 2 of clause 2.1 of article 346.2 of the Tax Code of the Russian Federation). To do this, the latter must meet certain conditions, namely:

the average number of employees does not exceed 300 people for the tax period;
in the total income from the sale of goods (works, services), the share of income from the sale of their catches of aquatic biological resources and (or) fish and other products from aquatic biological resources produced on their own from them is at least 70% for the tax period;
fishing is carried out on vessels of the fishing fleet owned by such organizations or individual entrepreneurs on the basis of ownership or used on the basis of charter agreements (bareboat charter and time charter).

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Real savings and business protection. All changes in 2019 in tax planning and control (May 20-21, 2019, Moscow, ITB hours credit)

Subject to certain conditions, organizations that are agricultural producers (agricultural producers) have the right to transfer to the payment of the unified agricultural tax (UAT).

For the purposes of applying the ESHN, agricultural producers are recognized:

1. Organizations that produce, process and sell agricultural products. This category of organizations includes, in particular, agricultural production cooperatives and peasant (farm) enterprises.

2. Agricultural consumer cooperatives (processing, marketing (trading), supply, horticultural, horticultural, livestock).

In addition, organizations (entrepreneurs) engaged in the extraction and processing of fish and aquatic biological resources are equated to agricultural producers:

1. Russian city- and village-forming fishery organizations.

2. Other fishery organizations (entrepreneurs), including agricultural production cooperatives, fishing artels and collective farms.

The following persons are not entitled to transfer to the system of taxation in the form of payment of unified agricultural tax:

organizations that are engaged in the production of excisable goods (subclause 2, clause 6, article 346.2 of the Tax Code of the Russian Federation);

organizations that operate in the gambling business (subclause 3, clause 6, article 346.2 of the Tax Code of the Russian Federation);

budgetary organizations (subclause 4, clause 6, article 346.2 of the Tax Code of the Russian Federation).

Conditions for the use of ESHN

Organizations that produce and process agricultural products (implement it primary And subsequent processing ), may apply ESHN under the following conditions:

the organization produces (processes) products from raw materials of its own production (grown or mined by the organization);

the share of income from the sale of agricultural products, including products of primary processing of raw materials, is at least 70 percent of the total income from sales. This indicator is determined for the year preceding the year in which the organization applies for the transition to the UAT.

This is stated in paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

Agricultural consumer cooperatives may apply ESHN under the following conditions:

cooperatives (members of a cooperative) produce, process and sell agricultural products (including agricultural products from raw materials grown (extracted) by members of the cooperative), and also perform work (provide services) to members of cooperatives;

the share of income from the sale of the specified agricultural products (including products of primary processing of raw materials), as well as from the sale of works (services) to members of the cooperative is at least 70 percent of the total income from sales. This indicator is determined for the year preceding the year in which the cooperative applies for the transition to the UAT.

Fishery organizations that form towns and villages can apply the ESHN if the following conditions are met:

the number of employees working in these organizations (including family members living with them) is at least half of the population of this locality;

organizations use in their activities the vessels of the fishing fleet, which they have on the right of ownership or on the basis of charter agreements (bareboat charter and time charter).

Other fishery organizations may apply ESHN under the following conditions:

the share of income from the sale of the catch of aquatic biological resources, as well as products produced from this catch on their own, is at least 70 percent of the total income from the sale. This indicator is determined for the year preceding the year in which the organization applies for the transition to the UAT;

organizations use in their activities the vessels of the fishing fleet, which they have on the right of ownership or on the basis of charter agreements (bareboat charter and time charter);

average number of employees organization does not exceed 300 people. This restriction must be observed for each of the two calendar years preceding the year in which the organization submits an application to switch to UAT. The requirement for a maximum number of employees does not apply to agricultural production cooperatives (including fishing artels and collective farms).

When classifying vessels as fishing vessels, one should be guided by , given in paragraph 2 of Article 7 of the Merchant Shipping Code of the Russian Federation.

This procedure follows from the provisions of paragraph 2.1 of Article 346.2 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated July 12, 2010 No. 03-11-09 / 57 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated August 30, 2010) and dated August 3 2009 No. 03-11-11/155.

Attention: if an organization illegally switched to the Unified Agricultural Tax, it will have to pay all taxes from which it was exempted in connection with the application of this special regime.

Taxes will need to be paid in addition for the entire period of unlawful application of the ESHN. In addition, you will have to pay interest on these taxes. Penalties are accrued for each calendar day of delay starting from the day following the day of payment of the relevant tax established by law. Such requirements are established in paragraph 5 of clause 4 of Article 346.3 of the Tax Code of the Russian Federation.

Situation: can organizations that produce biofertilizers apply the UAT? The share of income from the sale of biofertilizers exceeds 70 percent of the total income from the sale.

Answer: No, they cannot.

One of the conditions for the application of the ESHN is the production and processing of agricultural products (clause 2 of article 346.2 of the Tax Code of the Russian Federation). Specific types of agricultural products are determined by the Government of the Russian Federation (clause 3 of article 346.2 of the Tax Code of the Russian Federation). The list of types of agricultural products was approved by the Decree of the Government of the Russian Federation of July 25, 2006 No. 458. There are no biofertilizers in this list, therefore, for the purposes of applying the ESHN, this type of product does not apply to agricultural products. Thus, organizations producing biofertilizers are not entitled to apply this special regime. Similar explanations are contained in the letter of the Ministry of Finance of Russia dated June 30, 2009 No. 03-11-06/1/27.

Situation: can an organization that raises purchased poultry for a short time apply the EAT? The period of poultry rearing from the moment of purchase to the moment of slaughter is several days.

Answer: yes, it can, if in the process of growing poultry, agricultural raw materials of our own production are created.

For the purposes of the UAT, agricultural producers are recognized as organizations that sell their agricultural products, as well as products of its primary and subsequent (industrial) processing. At the same time, the share of income from the sale of agricultural products in the total income of the organization must be at least 70 percent. When determining this share, income from the sale of products of primary processing of agricultural raw materials of own production is also taken into account. This procedure is provided for by paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

In the situation under consideration, the organization acquires agricultural raw materials (poultry) and produces products of primary processing (poultry meat) from it. However, the cost of such products can be taken into account when determining the right to use the Unified Agricultural Tax only if they are made from raw materials of own production.

Production should be understood as a process during which one or more types of initial products (raw materials, materials, semi-finished products) are converted into another type of product. Therefore, the process of rearing poultry can be recognized as the production of agricultural raw materials if the purchased and grown poultry are different types of products.

The types of products that are recognized as agricultural for the purposes of the Unified Agricultural Tax are determined according to the All-Russian Classifier of Products (clause 3 of article 346.2 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of July 25, 2006 No. 458). In the OKP, poultry products are presented in subclass 98 4000, which includes the group “Poultry stock of all kinds” (code 98 4800). This group includes several subgroups, each of which consists of specific types of products. For example, the subgroup “Duck stock” (code 98 4840) includes two types of products “Young ducks”:

young ducks from 4 to 9 weeks (code 98 4844);

young ducks from 9 to 26 weeks (code 98 4843).

If during the process of rearing the product type code of the purchased poultry changes, then the grown poultry can be recognized as agricultural raw materials of own production. In this case, the value of the sold products of the primary processing of such raw materials (poultry meat) can be included in the income from the sale of agricultural products. Subject to a 70 percent ratio of income, the organization has the right to apply the ESHN. The legitimacy of this approach is confirmed by the letter of the Ministry of Finance of Russia dated June 20, 2011 No. 03-11-06/1/8.

If the product type code does not change during the period from the moment the poultry was purchased to its slaughter, then the organization’s activities should be qualified as primary processing of purchased agricultural raw materials. The income received is not included in the composition of income from the sale of agricultural products. If without them a 70% ratio of income from sales is not ensured, the organization is not entitled to apply the ESHN.

Situation: is it possible to include income from the sale of grain crops grown on a leased land plot into the composition of income from the sale of agricultural products of own production? Grain seeds were sown on the site before it was leased.

Answer: yes, you can.

For the purposes of the UAT, agricultural producers are recognized as organizations that sell their agricultural products (including those using leased fixed assets). At the same time, in the total income of the organization, the share of income from the sale of agricultural products of its own production should be at least 70 percent. This procedure is provided for by paragraph 2 of Article 346.2 of the Tax Code of the Russian Federation.

The list of agricultural products is defined by the All-Russian classifier of products (clause 3 of article 346.2 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of July 25, 2006 No. 458). Cereals and leguminous crops are included in this list, therefore, they are related to agricultural products. Income from the sale of grain crops can be included in income from the sale of agricultural products of own production only if such products are produced on their own.

In the situation under consideration, the organization rented land sown with crops, grew them and sold the harvested crop.

The final stages of the process of agricultural production (cultivation of grain crops) are the harvesting of grain crops and their removal from the field (Technological design standards (NTP-APK 1.10.10.001-02), approved by the Ministry of Agriculture of Russia on November 20, 2002). Since the organization independently brought the process of agricultural production to the final stage and sold the grown grain, such products are recognized as agricultural products of their own production. Therefore, when calculating the 70 percent ratio, income from the sale of grain crops can be included in income from the sale of agricultural products.

Similar conclusions are contained in the letter of the Federal Tax Service of Russia dated March 26, 2010 No. 3-2-09 / 42. The document is posted on the official tax service website in the section "Explanations Mandatory for Application by the Tax Authorities".

Income ratio

One of the main indicators that determine the right to apply the UAT is the ratio between the income from the sale of agricultural products (including products of primary processing of raw materials of own production) and the total volume of sales. To calculate this ratio, an organization must determine:

what is recognized as agricultural products and products of primary processing of raw materials of own production;

the share of income from the sale of agricultural products (including products of primary processing of raw materials of own production) in the total volume of income from the sale of products (goods, works, services).

Situation: what method - cash or accrual method - to determine income to calculate the 70 percent ratio of income, subject to which UAT can be applied?

Use the method by which the organization determines revenues at the time the ratio is calculated.

One of the conditions for the application of the UAT is compliance with the ratio between income from the sale of agricultural products produced (including products of primary processing of agricultural raw materials) and the total amount of income from the sale of goods (works, services). This ratio must be at least 70 percent. The value of the ratio must be controlled both when switching to the UAT from other taxation systems, and during the period of application of the UAT. This follows from the provisions of paragraph 2 of Article 346.2 and paragraph 4 of Article 346.3 of the Tax Code of the Russian Federation.

A special procedure for assessing income for calculating the ratio is not established by Chapter 26.1 of the Tax Code of the Russian Federation. Therefore, an entity should use the method by which it recognizes income at the time this indicator is determined.

Prior to the transition to the UAT, an organization can apply a general or simplified taxation system.

The application of the general taxation system allows two options for determining income: the accrual method and the cash method (clause 2, article 249, article 271, article 273 of the Tax Code of the Russian Federation). Accordingly, if an organization that uses the accrual method switches to the UAT, it must use this method when calculating the ratio. If an organization using the cash method switches to the Unified Agricultural Tax, it must also determine income and expenses to calculate the ratio using the cash method.

With simplification, income is determined only on a cash basis (clause 1 of article 346.17 of the Tax Code of the Russian Federation). Therefore, when switching to the Unified Agricultural Tax, an organization using simplified taxation must also use this method when calculating the ratio between income from the sale of agricultural products and the total amount of income from the sale of goods (works, services).

After switching to the Unified Agricultural Tax, the organization recognizes income on a cash basis (subclause 1, clause 5, article 346.5 of the Tax Code of the Russian Federation). Therefore, in order to calculate the ratio, under which it is possible to continue the application of the Unified Agricultural Tax, income must also be determined on a cash basis.

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated May 24, 2010 No. 03-11-06/1/12 and dated April 24, 2008 No. 03-11-04/1/8.

Types of agricultural products

Kinds agricultural products are given in the list approved by Decree of the Government of the Russian Federation of July 25, 2006 No. 458. In this list, agricultural products are classified in accordance with the All-Russian classifier of products OK 005-93, approved by the Decree of the State Standard of Russia of December 30, 1993 No. 301.

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And for those who still have questions or those who want to get advice from a professional, we can offer free tax advice from 1C specialists:

Support for agricultural producers is one of the priorities of domestic economic policy in many countries of the world. Russia is no exception. ESHN, that is, the single agricultural tax, is one of the elements of such a policy. Agricultural producers and fishing enterprises are entitled to apply this preferential regime.

A significant sector of the processing industry, which can directly (due to the volume and prices of purchases) stimulate the efficiency of agricultural producers, does not have the right to apply the EAT. And the agricultural producers themselves are subject to a strict restriction - at least 70% of their total income must be income from the sale of agricultural products they have produced. In such a situation, many entrepreneurs working in agriculture choose a similar preferential regime - one that does not impose such restrictions.

Since 2017, organizations and individual entrepreneurs that provide services to agricultural producers have been added to the list of those who have the right to apply the UAT, and services must be provided specifically in the field of crop and livestock production. This may be the preparation of fields, harvesting, grazing and so on. A complete list of such services is contained in the Federal Law No. 216 dated 06/23/2016.

If you consider the simplified system profitable and convenient for yourself, then You can prepare an application for the transition to the simplified tax system in our service absolutely free of charge:

What are the benefits of using ESHN

If we talk about the severity of the tax burden, then the ESHN wins both in relation to and to. Let's compare the tax base and the tax rate of systems whose object of taxation is income received (we remind you that neither income nor expenses are taken into account for UTII):

Element of the taxation system	ESHN	BASIC	USN Income	USN Income minus expenses
The tax base		Monetary expression of profit, that is, the difference between income and expenses	Monetary expression of income	Monetary value of income less expenses
tax rate		20% (generally)		From 5% to 15% (depending on the size of the differentiated rate adopted in the region)

As we can see, although the tax rate on UAT and on the same, but the tax base on the simplified tax system Income is larger, since it does not take into account the expenses incurred, which means that there will be more tax payable.

It is possible to compare the ESHN in terms of the tax burden only with (subject to the lowest possible rate of 5%, which is not applied in all regions). Well, to compare the ESHN with not even worth it - the tax rate of the latter, with a similar tax base, is more than three times higher, and this is without taking into account the need to pay VAT.

Thus, the conclusion can be made unequivocal: ESHN is a very beneficial regime for the taxpayer, if it meets the requirements established by law.

Who can be an ESHN payer?

A complete description of taxpayers eligible for the ESHN is given in Art. 346.2. NK RF. They can only be:

Organizations and individual entrepreneurs, as well as agricultural consumer cooperatives, that produce, process and sell agricultural products. This condition must be considered comprehensively, that is, all these requirements must be taken into account. Just processors and distributors of agricultural products are not eligible for ESHN.
City-forming and settlement-forming Russian fisheries organizations, provided that the number of employees in them, taking into account family members living with them, is at least 50% of the population of this settlement. This also includes fishing artels (collective farms). At the same time, fishing should be carried out on vessels of the fishing fleet, owned by the right of ownership, or on the basis of charter agreements.
Organizations and individual entrepreneurs that provide services to agricultural producers in the field of crop and livestock production.

Restrictions for ESHN

Additional restrictions for applying this mode look like this:

Manufacturers of excisable goods (alcohol, tobacco, etc.), as well as those involved in the gambling business, cannot work for the UAT.
In order to be able to transfer (for already operating economic entities) or retain the right to UAT, the taxpayer must fulfill the condition that the share of income from the sale of agricultural products or fishing catch is at least 70% of his total income.
If the average annual number of fishery organizations and individual entrepreneurs using the ESHN does not exceed 300 people. There is no such requirement for agricultural organizations.
There are no restrictions on the amount of income received, provided that the requirement for a share of income of at least 70% is met.

Elements of the UAT taxation system

ESHN can be called an easy-to-understand taxation system. What do you need to know about this system?

The tax period, that is, the period of time at the end of which the amount of tax payable is considered, is a calendar year.
The reporting period, based on the results of which it is necessary to calculate and pay the advance tax payment, is half a year. The declaration for the reporting period is not submitted, but an advance payment must be paid by July 25, based on the income received in the first half of the year.
The object of taxation for the UAT is income reduced by the amount of expenses, and the tax base is the monetary value of such income. The rules for recognizing income and expenses for calculating agricultural tax are very similar to those that apply when calculating the tax base when calculating the simplified tax system Income minus expenses.
The tax rate is 6%, and has no regional features, and local authorities cannot limit the effect of the ESHN on their territory.

What taxes does the ESHN replace?

As with other special regimes, the agricultural tax replaces the payment of the following taxes:

Newly registered individual entrepreneurs and legal entities must submit a notification within 30 days after registration to switch to the Unified Agricultural Tax.
Already operating economic entities can submit a notification no later than December 31 of the current year in order to switch to paying agricultural tax from the beginning of the new year. At the same time, they must indicate in the notification data on the share of income from the sale of agricultural products or fishing catch. This share must be at least 70% of the total income.

Loss of the right or refusal to apply the ESHN

If at the end of the year it turned out that the requirements for the application of this regime were violated (for example, on the share of income from the sale of agricultural products or fishing catch of at least 70% of the total income), then the UAT payer must report this. In this case, the tax will be recalculated for the past year, based on the requirements, and the arrears will have to be paid in January of the new year.

The use of this preferential treatment can also be waived on a voluntary basis, inform about it. This can be done only at the end of the tax period, that is, the calendar year, from January 1 to January 15.

Finally, the fact that the UAT payer has terminated the activities of the agricultural producer must be reported within 15 days from the date of termination of such activities.

Reporting, accounting and payment of tax on UAT

Payers of agricultural tax submit one per year, filled in, no later than March 31 of the year following the reporting one. If the activity is terminated before the end of the tax period, then the declaration must be submitted no later than the 25th day of the month following the month in which the activity was terminated.

Individual entrepreneurs on the ESHN maintain a special Book of Accounting for Income and Expenses intended for this regime, organizations - only accounting registers.

If you did not manage to pay taxes or contributions on time, then in addition to the tax itself, you will also have to pay a penalty in the form of a penalty fee, which can be calculated using our calculator.

Organizations and individual entrepreneurs working in the agricultural industry enjoy state benefits and preferences. A special fiscal regime has been developed for them - a single agricultural tax. The UAT rate is set at 6%, the tax base is calculated as the difference between income and expenditure. This reduces budget payments to a minimum, which creates favorable conditions for the development of crop production, animal husbandry and forestry.

In 2017, the UAT tax rate is set at 6%. This value is valid throughout the country, with the exception of two areas:

Crimea;
Sevastopol.

In these regions, for 2017-2018, a preferential rate of 4% is set, prescribed by regional legislation. In 2016, it was even lower - 0.5%.

Important! The benefit applies only to those companies and individual entrepreneurs that operate directly on the territory of the specified constituent entities of the Russian Federation.

Who can become a payer of the unified agricultural tax?

A special UAT tax rate is available for a limited number of companies that meet legal requirements. These include:

Firms and individual entrepreneurs producing, processing and selling agricultural products.
Agricultural consumer and production cooperatives recognized as such in accordance with the current legislation.
Urban and village-forming fishing companies (if they employ at least half of the inhabitants of the settlement, including workers and their families).
Companies and individual entrepreneurs in the field of fisheries, involving no more than 300 employees, owning vessels or using them under charter agreements.

For all these categories of taxpayers, there is a general rule on the structure of revenue: at least 70% of revenues must come from agriculture.

Important! In 2017, agricultural activities include ancillary activities: livestock grazing, poultry culling, spraying chemicals against insect pests, etc.

What taxes does the ESHN replace?

A feature of the unified agricultural tax is the exemption of its payers from the transfer of other budgetary payments that are typical for OSNO. This means a reduction in the fiscal burden and a simplified accounting procedure.

Agricultural companies do not pay to the treasury:

property tax;
VAT (except for cases of fulfillment of the agent's obligations and transportation of products across the state border of the Russian Federation);
income tax;
personal income tax (regarding the budgetary obligations of individual entrepreneurs without employees).

Of particular importance is the exemption from VAT, the most complex tax in terms of accounting and calculations. Organizations and entrepreneurs do not need to issue invoices, keep logs of received and issued invoices, a book of purchases and sales. This allows you to save time and money on the remuneration of accounting workers.

What taxes do farmers pay?

Organizations and individual entrepreneurs that attract employees are required to act as a tax agent and transfer 13% of the staff's income to the state treasury. Tax payment is made no later than the next day after the transfer of wages, for vacation and disability certificates - no later than the last day of the reporting month.

The use of hired labor implies the obligation of the company or individual entrepreneur to pay insurance premiums. In 2017, the rates for them are set at the following level:

off-budget fund	Bid
FIU	22
FSS	2,9
FFOMS	5,1

Important! An individual farmer without employees is obliged to make fixed insurance payments for himself.

According to paragraph 3 of Art. 346.1 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs that have switched to the Unified Agricultural Tax do not lose their obligation to pay transport tax on cars, buses, water and air transport vehicles they own.

The equipment named in paragraph 2 of Art. 358 of the Tax Code of the Russian Federation. These are combines, tractors and special vehicles (livestock trucks, milk trucks, etc.). It is important that two conditions are met simultaneously:

equipment is used for agricultural activities;
machines are registered to agricultural producers.

The ESHN does not exempt a company or individual entrepreneur from paying customs duties required for the transportation of goods across the border of the Russian Federation. They are obliged to fulfill agency obligations for VAT arising from transactions with authorities and foreign partners.

How to calculate the taxable base for ESHN?

The formula for calculating the unified agricultural tax is set as:

Tax \u003d (Income - Expenses) * 0.06.

Income includes proceeds from the sale of manufactured products and non-sales activities (renting space and agricultural machinery, issuing rights to use intellectual property, selling property, participating in other organizations, etc.).

Important! To calculate income, the cash method is used, i.e. the revenue actually received at the cash desk or on the current account is taken into account. It includes advances received from buyers.

The composition of the expenditure part, which reduces the taxable base, can include expenses from the list given in paragraph 2 of Art. 346.5 of the Tax Code of the Russian Federation. It is strictly limited and cannot be interpreted in the direction of expansion.

Among others, the following expenses are mentioned in the Tax Code of the Russian Federation:

for the purchase of new fixed assets and the repair, modernization of existing ones;
for the acquisition of intangible assets;
to pay staff;
for the payment of taxes and fees (in addition to the single tax), insurance premiums for hired employees;
for the purchase of raw materials, materials necessary for the implementation of agricultural activities;
to advertise goods;
for the purchase of stationery, payment for the services of an engaged accountant, auditor, notary;
to ensure safety at work, equipment and maintenance of the first-aid post.

To the costs referred to in art. 346.5 of the Tax Code of the Russian Federation, could reduce the taxable base, they must meet the requirements:

be fully paid (cash basis is used for cost accounting);
be supported by primary documents;
be actually incurred.

Advances paid to suppliers of goods and services are not included in the expense portion of the tax formula. They are paid, but not actually incurred: the purchased products have not yet been shipped, the work has not been done.

Features of the calculation of the unified agricultural tax

Companies using the UAT are not required to keep separate records of transactions. They determine the amount of a single tax according to accounting data.

A contradiction arises: in the accounting program, the accountant reflects transactions upon the fact of the transaction, and not actual payment. This means that for the correct calculation of the budget obligation, only paid transactions must be selected from the totality of transactions.

The selection method is fixed in the accounting policy of the company. Most often, for these purposes, turnover balance sheets for 60 and 62 accounts are used.

The legislation establishes the obligation of companies and individual entrepreneurs to transfer a single tax twice a year:

advance payment based on the results of six months - until 25.07;
total based on the results of 12 months - until 31.03 of the next year.

When calculating the UAT advance payment, the tax rate is multiplied by the difference between semi-annual income and expenses.

The final calculation is determined by the formula:

Tax \u003d (Income for the year - Expenses for the year) * 6% - The amount of the advance payment paid.

If the formula gives a positive result, the taxpayer transfers the calculated amount to the budget. If it turned out to be a negative number, he can issue a refund from the state treasury in accordance with Art. 78 of the Tax Code of the Russian Federation or set off the overpayment in honor of other federal budget obligations.

Comparison of UAT and other tax regimes

In the process of choosing a taxation system for a small company or individual entrepreneur, it is necessary to carry out calculations and compare conditions within the framework of existing regimes. We present their essential characteristics in the form of a table:

From the above data, it is obvious that the conditions for the unified agricultural tax are the most loyal for taxpayers. The regime assumes a minimum rate of 6%. A similar value is set for the USN "Income", but the taxable base under this system is much larger than under the Unified Agricultural Tax.

The unified agricultural tax is comparable to the STS "Income minus expenses" for those regions where the rate is set at a minimum level of 6%. The general tax regime cannot compete with the UAT, because involves a high rate (the difference is more than three times), a more complex accounting procedure and the need to calculate and pay VAT.

The UAT rate is only 6%, which creates favorable conditions for the development of the agricultural sector. There is no minimum tax, and therefore companies that do not make a profit pay nothing to the budget. This makes ESHN a smart choice for farms, companies and individual entrepreneurs.

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Among the special tax regimes in the Russian Federation, there is one unfairly underestimated - a single agricultural tax. Despite the obvious advantages of the UAT, entrepreneurs and organizations working in the agricultural sector rarely switch to this system, preferring a simplified or even a general one, which leads to a significant tax overpayment. This article will focus on the features of the agricultural tax: we will tell you how the UAT is calculated, who can apply it, and in what form reports are submitted to the inspection.

The unified agricultural tax is a special regime intended for use exclusively by enterprises operating in the agricultural sector. Moreover, the main type of business (comprising 70% of revenue and more) should be the production of agricultural products. The procedure for applying the ESHN and the calculation of tax payments is regulated by Art. 346 NK.

In addition to the UAT, the code offers a number of regimes suitable for taxing the enterprises described above. However, it is the specialized agricultural tax that is the most financially beneficial for them:

Taxation system	tax rate	The tax base
BASIC (general)	20%	Profit
STS (simplified) income	6%	Income
STS income minus expenses	5-15% (depending on the region)	Income minus expenses
ESHN (agricultural tax)	6%	Income minus expenses

What replaces the single agricultural tax

As you can understand, in terms of the amount of payments, the agricultural tax “wins” over any regime that takes into account expenses, even the “simplified” system, which is very popular among entrepreneurs. At the same time, UAT payers are exempt from some other types of taxes, such as VAT.

ESHN is a tax regime that is suitable for both individual entrepreneurs and organizations of other forms of ownership - the only requirement is compliance with the requirements for the type of activity of the enterprise. This is a preferential system, which implies the release of the taxpayer from the obligation to pay certain contributions to the budget.

So, IP on the Unified Agricultural Tax is not paid:

VAT (except for imports);
property tax;
personal income tax.

An LLC is exempt from:

property tax;
VAT (also except for imports);
tax on .

At the same time, UAT payers are required to pay insurance premiums for employees - the system does not include them.

Advantages of ESHN

Initially, the agricultural tax was conceived as a system designed to make accounting and payment of contributions for agricultural producers simple and convenient. Therefore, for the ESHN, the Tax Code of the Russian Federation assumes a number of conditions that make this regime as benign as possible:

the tax rate (6% of the base - "Income minus expenses") - the lowest among other regimes, even preferential ones;
ESHN replaces a number of taxes - VAT, personal income tax, income tax, as well as property tax;
applies to organizations of any form of ownership (IP, LLC, KFH);
has no restrictions on the level of income and the number of employees (except for fishing enterprises);
it is possible to combine the ESHN mode with, UTII;
Entrepreneurs do not need to maintain full-fledged accounting, it is enough to submit a declaration, fill out an accounting book (KUDiR) and archiving primary documentation (organizations still need to keep accounting on the Unified Agricultural Tax, but they do not submit tax reports).

With all these obvious advantages, the UAT system has only one drawback - the stringent requirements for the field of activity of the enterprise.

Who can apply the agricultural tax

So, which enterprises are eligible to switch to the use of agricultural tax? The tax code in Art. 346.2 clearly defines this list:

Taxpayers of the unified agricultural tax are organizations and individual entrepreneurs that are agricultural producers.

According to the Tax Code, only enterprises that independently produce agricultural products and receive income from its sale (at least 70% of total revenue) can make the transition to the ESHN, namely:

entrepreneurs, cooperatives, and organizations, more than 70% of whose income comes from the sale of their own agricultural products. These can be horticultural, livestock, horticultural enterprises, etc.;
fishing enterprises with an average number of employees less than 300;
settlement and city-forming fishing enterprises, if they employ at least 1/2 of all residents of the village.

At the same time, all the enterprises described can both sell agricultural raw materials (caught fish, grown plants, fruits, livestock), and process their own products at existing production facilities for the purpose of subsequent sale.

Not entitled to the application of agricultural tax:

enterprises for other types of activities keeping records on the simplified tax system, OSNO;
state, budgetary and state enterprises;
organizations and entrepreneurs of the agricultural sector, whose main activity is the processing of products purchased from other manufacturers;
enterprises that organize and conduct gambling;
organizations engaged in the production of excisable goods (tobacco, alcohol).

If you are eligible for UST, experts recommend switching to this system - it brings real savings and other benefits to taxpayers, while keeping records is simplified as much as possible.

Tax declaration for the unified agricultural tax - the procedure for submission

Tax declaration for the unified agricultural tax

As mentioned above, the main form of reporting for the regime under discussion is the tax declaration for the unified agricultural tax. The official form of this document is approved by Order of the Federal Tax Service MMV-7-3 / 384.

The tax period according to the legislation is a year, which means that you need to submit an ESHN declaration until March 31 next year. If the organization ceased its activities, then no later than the 25th day of the next month, you must submit a final declaration.

At the same time, it is worth remembering that, unlike the submission of a declaration, payment for the unified agricultural tax takes place not in one, but in two stages:

Advance payment be paid no later than July 25 of the current year. It is calculated according to the book of accounting (6% of the base - the difference between income and expenses).
final settlement is made, as well as the delivery of the declaration, until March 31 of the next year. To calculate the second amount due, you need to determine the amount of tax for the entire year, and then subtract the amount already paid.

Contributions can be made both by payment order and at the client bank. Delays in payment of taxes lead to the accrual of fines and penalties, as well as to the abolition of this regime.

The book of accounting for income and expenses of the ESHN - whether it is necessary to keep and how to fill out

Book of accounting for income and expenses

Since the basis for calculating the payment of agricultural tax is the difference between income and expenses, the tax office needs access to the client's reporting - this is how you can double-check the data reflected in the declaration and calculate the amount of tax payable. This access provides:

entrepreneur- KUDiR (books of accounting for income and expenses);
organization- full bookkeeping.

At the same time, the delivery of these documents to the inspection is not required - a tax declaration is enough. But the maintenance of the necessary reporting (as well as compliance with cash discipline and work with cash registers) is determined by the Tax Code of the Russian Federation and is mandatory. Otherwise, the agricultural producer will face fines.

If specialists are usually involved in the accounting of an organization, then filling out the KUDiR does not cause difficulties and entrepreneurs carry it out on their own. The book of accounting for income and expenses for the unified agricultural tax is maintained as follows:

transactions can be reflected both in paper form and in a special program - for example, in;
a new KUDiR is launched for each year;
at the end of the year, the e-book is printed;
a paper book (printout) must be bound, numbered and stamped;
each income or expense transaction in the book is reflected in a separate line;
all operations reflected in the KUDiR under the unified agricultural tax must be confirmed by the relevant document;
if an entrepreneur has several taxation regimes, KUDiR for ESHN is conducted separately;
blank sections and "zero" books are printed and stapled in the general order.

Thus, any entrepreneur on the ESHN must have an up-to-date KUDiR in any form, confirming the operations of primary documentation, as well as an archive from KUDiR in a "paper" format for previous tax periods.

How to calculate ESHN - theory and practical examples

Entrepreneurs switching to the UAT are primarily interested in the question - how to calculate the UAT? The importance of this is obvious - after all, the payment of the tax is made before the delivery and verification of the tax declaration by the inspectorate. This means that for the agricultural producer it plays a big role how correctly he calculates the required amount.

Since payment occurs in two stages, we will determine the stages of calculation for each of them.

Advance payment calculation

Determine the amount of income from January 1 to June 30 (all revenue from KUDiR).
Calculate the amount of expenses for KUDiR. Note that if some expenses (for example, the salary of a director) apply to several applied regimes, then they are not included in the declaration in full, but in proportion to the share of income from the unified agricultural tax in the total revenue.
Calculate the tax base (subtract expenses from income).
Determine the advance tax amount (6% of the base).
Pay the advance no later than July 15 (without providing a declaration and other documentation).

Second stage of payment (final)

determine the amount of revenue and expenses for the entire year;
calculate the tax base - that is, subtract expenses from income;
take into account losses for past years (if any) - reduce the base on them;
calculate the total amount of tax for the entire past year (6% of the base);
subtract the advance payment from the received value;
transfer the final amount to the tax office by March 31;
submit to the inspection the ESHN declaration confirming the calculated values.

Practical example. IP Ivanov grows vegetables on his own plot and sells them at fairs and is on the ESHN regime. In 2015, he had losses in the amount of 15 thousand rubles. The total income for 2016 according to KUDiR amounted to 480 thousand, expenses - 212 thousand, for the 1st half of the year, respectively, 165 and 132 thousand rubles.
Based on these data, for the 1st half of 2016, IP Ivanov is obliged to pay (165-132) * 6% = 1.98 thousand rubles, which must be transferred no later than July 1. The second (final) payment is calculated as follows:
Expenses minus income: 480-212=268 thousand;
Decrease in the amount of losses for 2015: 268-15=253 thousand;
Calculation of the amount of tax: 253 * 6% = 15.18 thousand;
Accounting for an advance payment: 15.18-1.98 \u003d 13.2 thousand rubles.

Thus, the tax in the amount of 13200 individual entrepreneur Ivanov must be paid before March 31, 2017, at the same time the UAT declaration for 2016 is submitted.

The unified agricultural tax is a very profitable and rather convenient regime for producers in the agricultural sector. Any enterprise that sells self-produced goods and raw materials in the field of crop production, animal husbandry, fishing, hunting, etc. has the opportunity to switch to it.

The tax period in this system is 1 year, after which enterprises are required to pay contributions and submit a declaration. The reporting period is 6 months, that is, an advance payment is required at the end of the six months.

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