Eskhn list of income and expenses. Tax rate and tax base. Features of calculating the unified agricultural tax

Organizations and individual entrepreneurs, who are agricultural producers and who switched to the payment of unified agricultural tax in the manner established 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).

Should payers of the Unified Agricultural Taxes keep accounting records?

Accounting for Unified Agricultural Benefits

As stipulated in Part 1 of Art. 6 Federal law dated 06.12.2011 No. 402-FZ, economic entity in general, is obliged to keep accounting records. At the same time, the fact of using the OCH or being on a special mode (including ESHN) does not matter.

And only with regard to individual entrepreneurs a reservation was made. Individual entrepreneurs may not keep accounting records if, in accordance with tax legislation they keep records of income, expenses and other objects of taxation or physical indicators characterizing a certain type entrepreneurial activity(Clause 1, Part 2, Article 6 of the Federal Law dated 06.12.2011 No. 402-FZ).

Individual entrepreneurs applying the Unified Agricultural Tax keep records of income and expenses for the purpose of calculating the tax base for the Unified Agricultural Tax in the book of income and expenses (clause 8 of Art. 346.5 of the Tax Code of the Russian Federation). Consequently, they may not keep accounting records.

But the organizations-payers of the unified agricultural tax are obliged to keep records of the indicators of their activities necessary for calculating the tax base and the amount of the unified agricultural tax, based on the data accounting subject to the provisions of Ch. 26.1 of the Tax Code of the Russian Federation. Accordingly, organizations using this special regime (as well as those on any other taxation system) are not exempt from the obligation to maintain accounting records.

The only thing is that organizations at the Unified Agricultural Taxation, which belong to the subjects, can use, including (part 4 of article 6 of the Federal Law of 06.12.2011 No. 402-FZ).

Considering that the individual entrepreneur at the Unified Agricultural Taxation does not have the obligation to maintain accounting records, at their own discretion they can decide for themselves whether to keep accounting in full, to keep it in a simplified manner, or not to keep accounting at all.

How to keep accounting for the Unified agricultural tax?

The procedure for maintaining accounting records at the Unified Agricultural Budget is determined not by the application of a special tax regime, but by the specifics of specific financial and economic activities at the Unified Agricultural Budget (for example, the production of agricultural products, the provision of services to agricultural producers in the field of crop and livestock production, the catch of aquatic biological resources).

So, for example, the costs of the main activity of the payer of the unified agricultural tax are usually reflected in general order on the debit of account 20 "Main production" from the credit of accounts 10 "Materials" (when materials are released into production), 70 "Payments to personnel for wages" (when calculating salaries to employees), 60 "Payments to suppliers and contractors" (when purchasing works and services of third-party organizations) (Order of the Ministry of Finance dated October 31, 2000 No. 94n). And, say, the output of the main production is reflected as follows: Debit of account 43 " Finished products"- Credit account 20.

And the posting for calculating tax when applying the Unified Agricultural Tax is similar to calculating tax under other tax regimes (OSN, UTII, etc.)

The debit of account 99 "Profits and losses" - Credit of account 68 "Calculations of taxes and fees", subaccount "Unified agricultural tax".

Let us also remind you that the accounting for the unified agricultural tax will require the taxpayer to approve its

A special tax regime designed and introduced specifically for agricultural producers. Unified agricultural tax, the most profitable and economically viable taxation regime for agricultural producers.

For taxation, agricultural products include: products of plant growing, agriculture, forestry and animal husbandry. Including obtained as a result of growing and rearing fish and other aquatic biological resources.

Application of ESHN.

Agricultural tax payers

The unified agricultural tax can be applied by:

• Organizations and individual entrepreneurs producing agricultural products.
• From 01.01.2017, organizations and individual entrepreneurs who provide services to agricultural producers in the field of crop and livestock production have the right to apply agricultural tax. These are services that, in accordance with, relate to auxiliary activities in the field of agricultural crops production and post-harvest processing of agricultural products (sowing crops, pruning fruit trees, harvesting, grazing, etc.).
• Fisheries organizations and individual entrepreneurs engaged in catching aquatic biological resources.

Organizations (IP), not producing agricultural products, but only those who carry out its primary or subsequent (industrial) processing, not entitled apply agricultural tax.
Not entitled apply UAT: organizations and individual entrepreneurs engaged in the production of excisable goods, organizations operating in the gambling business, as well as state, budgetary and autonomous institutions.

Conditions for the application of the Unified agricultural tax

• Income from agricultural activities not less than 70%
• IE and LLC providing services agricultural producers in the field of crop and livestock breeding are entitled to switch to payment of agricultural tax, provided that share of income from the implementation of the above services is not less than 70%.
• For fisheries organizations and individual entrepreneurs engaged in catching aquatic biological resources, income from the sale of fish products not less than 70%, and the number of employees should not exceed 300 people. (for more details, clause 2.1 of article 346.2 of the Tax Code of the Russian Federation.)

Unified agricultural tax calculation

Unified agricultural tax = 6%(bid) x "Income - expenses" (the tax base)

The costs that can be taken into account are given in clauses 2-4.1.5 of Art. 346.5 of the Tax Code of the Russian Federation.
The tax base can be reduced by the amount of losses incurred in previous years. If the losses were for several years, then they are carried forward in the order in which they were received.

Transition to a unified agricultural tax

• To switch to the Unified agricultural tax, you must apply to tax authority(Individual entrepreneur at the place of residence, organization at the place of location).
• When registering an individual entrepreneur or organization, the notification must be submitted with the registration documents, or within 30 calendar days after registration.
• Existing individual entrepreneurs and organizations can switch to the Unified Agricultural Taxation only from January 1 of the next year. To do this, you must submit a notification until December 31 current year.

Payment and reporting of unified agricultural tax.

1. We pay tax in advance
not later 25 calendar days from the date of the end of the reporting period (half a year).
2. We pay tax at the end of the year
not later March 31
The advance payments paid are credited against tax at the end of the year.
3. We fill in and submit a declaration on the Unified agricultural tax
not later March 31 the year following the expired tax period.

In case of termination of entrepreneurial activity as an agricultural producer, the declaration is submitted no later than the 25th the month following the month in which, according to the notification submitted by the taxpayer to the tax authority, such activity was terminated. Notification is given within 15 days after the end of the activity.

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

The unified agricultural tax is a special regime designed to be used exclusively by enterprises operating in the agricultural sector. Moreover, the main type of business (accounting for 70% of the proceeds and more) they should be the production of agricultural products. The procedure for applying the unified agricultural tax and calculating tax payments is governed by Art. 346 NC.

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 profitable for them in financial terms:

What replaces the single agricultural tax

As can be understood, in terms of payments, the agricultural tax “wins” over any regime that takes into account costs, even against the “simplified” system, which is very popular among entrepreneurs. At the same time, unified agricultural tax payers are exempt from some other types of taxes, for example, VAT.

Unified agricultural tax is a taxation regime that suits both individual entrepreneurs and organizations of other forms of ownership - the only requirement is to comply with the requirements for the type of activity of the enterprise. This is a preferential system, which implies the exemption of the taxpayer from the obligation to pay certain contributions to the budget.

So, individual entrepreneurs do not pay for the unified agricultural tax:

• VAT (except for imports);
• property tax;
• Personal income tax.

For LLC, exemption from:

• property tax;
• VAT (also excluding imports);
• tax on.

At the same time, unified agricultural tax payers are obliged to pay insurance premiums for employees - the system does not include them.

Benefits of the Unified Agricultural Benefits

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

• the tax rate (6% of the base - “Income minus expenses”) is the lowest among other regimes, even preferential ones;
• Unified agricultural tax replaces a number of taxes - VAT, personal income tax, income tax, as well as property tax;
• it is used for organizations of any form of ownership (individual entrepreneur, LLC, peasant farm);
• has no restrictions on the level of income and 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 the accounting book (KUDiR) and archive primary documentation (organizations at the Unified agricultural taxation still need to keep accounting, but reporting is not submitted to the tax authority).

With all these obvious benefits There is only one drawback of the Unified Agricultural Tax System - strict requirements for the scope of the enterprise.

Who can apply agricultural tax

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

Organizations and individual entrepreneurs that are agricultural producers are recognized as taxpayers of the unified agricultural tax.

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

• entrepreneurs, cooperatives, and organizations, more than 70% of whose income comes from the sale of their own agricultural products. These can be gardening, livestock, horticultural enterprises, etc .;
• fishing enterprises with an average headcount of less than 300;
• settlement and town-forming fishing enterprises, if they work not less 1/2 of all residents of the settlement.

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.

Are not eligible to apply the agricultural tax:

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

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

Tax return for the unified agricultural tax - submission procedure

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

Tax period according to the law, it is a year, which means that it is necessary to submit the UAT declaration until March 31 next year... If the organization has ceased its activities, then no later than the 25th day of the next month, you must submit the final declaration.

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

1. Advance payment entered no later than July 25 of the current year. It is calculated according to the ledger (6% of the base - the difference between income and expenses).
2. Final settlement is carried out, as well as the submission of the declaration, until March 31 of the next year. To calculate the second amount to be paid, you need to determine the amount of tax for the entire year, and then deduct the tax already paid.

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

The book of income and expenses of the Unified agricultural tax - whether it is necessary to keep and how to fill it out

Since the basis for the calculation when paying the agricultural tax is the difference between income and expenses, then tax office you need 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 to be paid. This access gives maintenance:

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

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

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

• the reflection of operations is allowed to be performed as in paper form and in special program- for example, in ;
• a new KUDiR is launched for each year;
• at the end of the year, the e-book is printed;
• paper book (printout) must be bound, numbered and certified with a seal;
• each profitable or expense transaction reflected in a separate line in the book;
• all operations reflected in the KUDiR under the Unified Agricultural Taxation must be confirmed by an appropriate document;
• if the entrepreneur has several taxation regimes, the KUDiR for the unified agricultural tax is conducted separately;
• blank sections and "zero" books are printed and stapled in a common order.

Thus, any entrepreneur at the Unified agricultural tax must have an up-to-date KUDiR in any form, confirming the operation primary documentation, as well as an archive from KUDiR in "paper" format for previous tax periods.

How to calculate the UAT - theory and practical examples

Entrepreneurs who are switching to the UAT are primarily interested in the question - how to calculate the UAT? The importance of this is obvious - after all, the tax is paid before the tax declaration is submitted and checked by the inspectorate. This means that it plays an important role for the agricultural producer how correctly he calculates the required amount.

Since the payment takes place in two stages, we will define the stages of calculation for each of them.

Down payment calculation

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

Second stage of payment (final)

• determine the amount of revenue and expenses for the whole year;
• calculate the tax base - that is, deduct expenses from income;
• take into account losses for past years (if any) - reduce the base for them;
• calculate total amount tax for the entire past year (6% of the base);
• subtract the amount of the advance from the received value;
• transfer the final amount to the tax office before March 31;
• submit to the inspectorate the Unified Agricultural Tax Declaration confirming the calculated values.

Practical example... Individual entrepreneur Ivanov grows vegetables on his own plot and sells them at fairs and is on the unified agricultural tax regime. In 2015, he suffered losses in the amount of 15 thousand rubles. The total income for 2016 according to the KUDiR amounted to 480 thousand, expenses - 212 thousand, for the first half of the year, respectively, 165 and 132 thousand rubles.

Based on these data, for the 1st half of 2016, IE 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 tax amount: 253 * 6% = 15.18 thousand;
• Accounting for an advance payment: 15.18-1.98 = 13.2 thousand rubles.

Thus, the tax in the amount of 13,200 individual entrepreneur Ivanov must be paid before March 31, 2017, at the same time, a declaration of the unified agricultural tax for 2016 is submitted.

The unified agricultural tax is a very profitable and rather convenient regime for the producers of the agricultural sector. Any enterprises selling independently produced goods and raw materials in the field of plant growing, livestock raising, fishing, hunting, etc. have the opportunity to go to it.

The tax period in this system is 1 year, after which companies are required to pay contributions and submit a tax return. Reporting period- 6 months, that is, an advance payment is required based on the results of the six months.

We hope that the information presented on our site is useful to our readers. If you liked this article, recommend us to your friends, leave your comments!

One of the mandatory elements of taxation, without which the tax cannot be considered established, is the tax rate (clause 1 of article 17 of the Tax Code of the Russian Federation).

Tax rate is the value tax charges per unit of measurement of the tax base (clause 1 of article 53 of the Tax Code of the Russian Federation).

The tax base when applying the taxation system for agricultural producers (USHN) is monetary expression income reduced by the amount of expenses (clause 1 of article 346.6 of the Tax Code of the Russian Federation). Income under the unified agricultural tax is recognized as income from sales and non-operating income (clause 1 of article 346.5 of the Tax Code of the Russian Federation). Expenses are accounted for according to the list given in clause 2 of Art. 346.5 of the Tax Code of the Russian Federation. We talked in more detail about the costs by which incomes can be reduced when applying the Unified Agricultural Tax.

What are the rates for the unified agricultural tax applied in 2019?

Unified agricultural tax - rate

The rate of the single agricultural tax is generally 6% (clause 1 of article 346.8 of the Tax Code of the Russian Federation).

However, since 2019, the laws of the constituent entities of the Russian Federation can introduce differentiated tax rates ranging from 0% to 6% for all or selected categories taxpayers depending on the following factors (clause 2 of article 346.8 of the Tax Code of the Russian Federation):

• types of agricultural products produced, as well as works and services;
• the amount of income from the sale of agricultural products produced, as well as from the performance of work and the provision of services;
• place of business;
• average number of employees.

So, for example, in the Moscow region from 01.01.2019 to 31.12.2021 in relation to all taxpayers Unified agricultural tax rate tax is 0% (Law of the Moscow Region dated August 27, 2018 No. 145/2018-OZ). Or, say, for taxpayers of the Unified Agricultural Tax in Kemerovo region for the specified period, the rate is set at 3% (Law of the Kemerovo Region dated 23.11.2018 No. 91-OZ), and in the Sverdlovsk Region - 5% (Law of the Sverdlovsk Region dated 06.11.2018 No. 114-OZ).