Unified agricultural tax - features of the system and examples of calculating the unified agricultural tax. Unified agricultural tax (UST) Unified agricultural tax

Agriculture is a rather risky type of business. Agricultural producers often depend on factors beyond their control. These include unfavorable natural conditions, crop pests in the fields, and infectious diseases of livestock and poultry.

Another serious problem for agricultural producers is their marketing. Before grain, cereals, vegetables and fruits, dairy and meat products reach the consumer, they must undergo processing. If you hand over the products in the form of raw materials, the manufacturer will have difficulty covering the costs of even growing them.

At the same time, providing the population with nutritious food is the basis of the life of any state. That is why in many countries agricultural producers receive grants, subsidies, subsidies and enjoy tax breaks.

Russia also has targeted assistance programs for agricultural producers, especially for peasant farms. In addition, there is a special tax regime intended only for farmers and fishery organizations - the unified agricultural tax or Unified Agricultural Tax.

Features of the Unified Agricultural Tax

In the notification, the taxpayer indicates his registration data and the deadline for switching to agricultural tax - from the date of state registration or from the beginning of the new year. If the agricultural producer had already been working for some time before switching to the special regime, then the notification must also indicate the share of income from the sale of its own products.

The application is submitted to the tax office at the place of registration of the individual entrepreneur or at the legal address of the organization. Prepare two copies of the notice and keep your copy marked by the Federal Tax Service.

You can refuse to pay agricultural tax only from the beginning of the next year; to do this, you must submit form No. 26.1-3 by January 15. After voluntarily abandoning the Unified Agricultural Tax, you can return to it only after at least one full year of work in other taxation systems has passed.

Reporting and payment of agricultural tax

If you receive a VAT exemption, then only one annual declaration is submitted to the Unified Agricultural Tax – until March 31 of the year following the reporting year. In addition, individual entrepreneurs in this mode keep a special Book of Income and Expenses (Appendix No. 1 to Order of the Ministry of Finance dated December 11, 2006 No. 169n). Organizations do not fill out KUDiR; they reflect all income and expenses in accounting registers.

The tax period for payment of the unified agricultural tax is a year, so the deadline for its transfer to the budget is March 31 of the year following the reporting year.

In addition, at the end of the six months (no later than July 25), an advance payment must be calculated and paid, which is taken into account when paying the annual tax. The positive difference between the Unified Agricultural Tax and the simplified system is that there is no obligation to pay the minimum tax.

However, despite the small number of tax reporting, this preferential regime is difficult to account for and is very difficult to maintain without an accountant or specialized programs. The problem here is accounting for expenses, because they must be included in the list specified in Article 346.5 of the Tax Code of the Russian Federation, be documented and aimed at making a profit.

If the agricultural producer does not receive an exemption from VAT, then he will definitely not be able to do without an accounting specialist. The declaration for this tax is one of the most complex and voluminous, and is submitted only electronically. The tax itself is paid in a special manner, unlike other payments. In addition, the preparation of documents giving the right to offset input VAT is of great importance. If you do not take this issue seriously, you can incur significant losses.

Results

Let us once again briefly repeat all the features of the unified agricultural tax in 2019:

1. Only peasant farms, organizations and individual entrepreneurs who themselves produce agricultural products or are engaged in fishing (including fish farming) can apply the Unified Agricultural Tax. In addition, those who provide agricultural producers with services related to the production of products can work in this mode. Processors and suppliers who do not produce agricultural products, but only process and sell them, are not entitled to work under this preferential regime.
2. The share of income from the sale of own products in the total income of the agricultural producer should not be less than 70%.
3. The Unified Agricultural Tax rate is only 6% of the difference between income and expenses, and in the territory of Crimea and Sevastopol in the period from 2017 to 2021 it can be reduced to 4%.
4. To switch to the Unified Agricultural Tax, you must promptly submit a notification in Form No. 26.1-1. The deadline for submitting the document is 30 days after state registration or until December 31, if the transition is planned from the beginning of the new year.
5. From 2019, agricultural tax payers must pay VAT. This increases both the tax burden and accounting costs.
6. The Unified Agricultural Tax tax is paid once at the end of the year (until March 31 inclusive), but no later than July 25 an advance payment must be made. Small agricultural producers have the right to receive an exemption from paying VAT if they comply with the conditions of Article 145 of the Tax Code of the Russian Federation.

A special tax regime, which was developed and introduced specifically for producers of agricultural products. Unified agricultural tax, the most profitable and economically feasible regime for taxing agricultural producers.

For tax purposes, agricultural products include: products of crop production, agriculture, forestry and livestock. Including those obtained as a result of growing and growing fish and other aquatic biological resources.

Application of Unified Agricultural Tax.

Agricultural tax payers

The single agricultural tax can be applied:

• Organizations and individual entrepreneurs producing agricultural products.
• From 01/01/2017, organizations and individual entrepreneurs providing services to agricultural producers in the field of crop and livestock production have the right to apply agricultural tax. These are services that, according to the rules, relate to auxiliary activities in the field of crop production and post-harvest processing of agricultural products (planting crops, pruning fruit trees, harvesting, grazing, etc.).
• Fishery organizations and individual entrepreneurs engaged in catching aquatic biological resources.

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

Conditions for using the Unified Agricultural Tax

• Income from agricultural activities at least 70%
• Individual entrepreneurs and LLCs providing services agricultural producers in the field of crop production and livestock production have the right to switch to paying agricultural tax, provided that income share from the sale of the above services amounts to not less than 70%.
• For fishery organizations and individual entrepreneurs engaged in catching aquatic biological resources, income from the sale of fish products at least 70%, and the number of employees should not exceed 300 people. (more details in clause 2.1 of article 346.2 of the Tax Code of the Russian Federation.)

Calculation of Unified Agricultural Tax

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

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

Transition to a single agricultural tax

• To switch to the Unified Agricultural Tax, you must submit it to the tax authority (individual entrepreneur at your place of residence, organization at your location).
• When registering an individual entrepreneur or organization, a notification must be submitted with documents for registration, or within 30 calendar days after registration.
• Existing individual entrepreneurs and organizations can switch to the Unified Agricultural Tax 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 the Unified Agricultural Tax.

1. We pay tax in advance
not later 25 calendar days from the end of the reporting period (half-year).
2. We pay tax at the end of the year
not later March 31
Advance payments made are counted toward tax at the end of the year.
3. Fill out and submit a declaration under 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 completion of the activity.

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Unified agricultural tax (analogue: Unified agricultural tax) is a special tax regime created exclusively for agricultural producers with maximum consideration for the specifics of their production. This method of taxation is regulated by the Tax Code of the Russian Federation, Ch. 26.1 as amended in 2016. Russian producers of agricultural products have the right (but are not obligated) to use this regime.

Unified agricultural tax: criteria

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

• agricultural products are manufactured in Russia;
• are engaged in processing of their agricultural products (primary and industrial);
• implement them.

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

Agricultural products are determined by a general classifier ( OK 005–93). A detailed ordered list of it and the products of the first processing was approved by Government Decree No. 458 of June 25, 2006. as amended in 2010.

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

The infographics below reflect the advantages and disadvantages of the special taxation regime for the unified agricultural tax, payment deadlines, tax rate and transition conditions ⇓

Example No. 1. Calculation of Unified Agricultural Tax

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

Features of taxation for agricultural producers

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

The Unified Agricultural Tax significantly reduces the tax burden. The obvious advantages of the tax also include minimum reporting, acceptable payment terms, and a simplified accounting procedure.

Calculation and payments under the Unified Agricultural Tax

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

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

Costs when summing up the results for the tax period may be greater than profits. In this case, the tax base is reduced to the amount of losses incurred in the past period, not exceeding 30%. If the amount of losses for the previous calendar year is greater, the remaining amount is carried over to the next tax period.

Reporting on Unified Agricultural Tax

Agricultural producers using the Unified Agricultural Tax system must continue to maintain reports that reflect all performance indicators, cash expenses and receipts. It is formed on the basis of primary accounting. The following are mandatory for agricultural producers:

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

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

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

Transition to Unified Agricultural Tax

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

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

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

• producers of excisable goods;
• those involved in the gambling business;
• state institutions of budgetary, state-owned, autonomous type.

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

Each agricultural producer is obliged to promptly notify the tax service of the termination of its activities as an agricultural producer (if it does not meet the criteria established by the code) within 15 subsequent working days. Then the declaration is submitted in the next month no later than the 25th, and recalculation is also carried out for the entire calendar year according to general taxation. Return to OSNO is also carried out on a voluntary basis.

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

Example No. 2. How to switch to Unified Agricultural Tax

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

Answers to pressing questions on the application of the single agricultural tax

Question No. 1: Is an agricultural producer an organization that processes purchased raw materials from other farms?

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

Question No. 2: Are grants, subsidies, and other types of assistance issued to peasant farms taxed?

Answer: All amounts received by the heads of peasant farms from budget funds for the creation, improvement, development are not subject to tax ( Art. 217, paragraphs 14.1 and 14.2).

Question No. 3: How are agricultural producers punished for partial payment of taxes?

Answer: Fined according to Article 122 of the Code. Incomplete payment of the tax as a result of any incorrect calculation in the absence of signs of offenses is punishable in the amount of 20% of the unpaid amount of the tax fee and 40% if the acts were committed intentionally.

Question No. 4: In what areas does an agricultural organization report to the Unified Agricultural Tax?

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

Question No. 5: How to calculate tax payments if at the end of the year the organization is found to not meet the criteria for the amount of the share?

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

Question No. 6: Is it possible for an agricultural organization using the Unified Agricultural Tax to register its division in another Russian region, while remaining subject to the same taxation?

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

Question No. 7: Is it possible for an agricultural producer to switch to the Unified Agricultural Tax again after losing the right to use it?

Answer: The single agricultural tax can be applied again only one year after deprivation of the right to pay this tax ( With. 346.3, clause 7 of the Tax Code of the Russian Federation).

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

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

Conditions of use

The following can carry out business activities on the Unified Agricultural Tax:

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

2. Fishery organizations and individual entrepreneurs, provided:

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

The following are NOT entitled to apply the Unified Agricultural Tax:

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

Transition to Unified Agricultural Tax

It is carried out on a voluntary basis by submitting a notification to the tax office: for individual entrepreneurs - at the place of residence, for an organization - at the location. The notification can be submitted simultaneously with the documents for registration, or within 30 days after the date of registration.

Already operating organizations and individual entrepreneurs submit a notification no later than December 31 of the current year, because they can switch to the Unified Agricultural Tax only from the beginning of next year.

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

Loss of rights and deregistration of the Unified Agricultural Tax

Notification of termination of the activities of the Unified Agricultural Tax - from download

Notification of loss of right to unified agricultural tax - s download

Notification of refusal to use the Unified Agricultural Tax - s download

It doesn’t matter how exactly your activity on the Unified Agricultural Tax ceased, in any case you must submit a tax notification in form 26.1-7 within 15 days after the termination of such activity. And depending on the reason for termination of activity, in addition to this notification, either Form No. 26.1-2 or Form No. 26.1-3 is submitted to the tax office.

1) If the requirements for applying the unified agricultural tax are violated, the right to continue working in this mode is lost.

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

If you lose the right to use the unified agricultural tax, you must submit a tax notification in form 26.1-2.

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

2) You can deregister from the Unified Agricultural Tax and switch to another taxation regime only from the beginning of the calendar year by submitting a notification in Form 26.1-3 to the tax office (individual entrepreneur - at the place of residence, organization - at the location) no later than January 15 of the year in which you plan to switch to a different regime.

Calculation of Unified Agricultural Tax tax and losses

Calculation using the formula:

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

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

Regarding losses:

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

  In which they were received.

• The taxpayer must keep documents confirming the amount of the loss received for the entire period of its repayment.
• The loss must be received while on the Unified Agricultural Tax, that is, losses received when applying other regimes cannot be taken into account.

It is also important to consider one point:

The point is that your expenses must be documented and verified.

Accounting for expenses must be properly maintained in the Income and Expense Accounting Book (KUDiR)

And confirmation of expenses are, for example, cash receipts, payment documents, receipts, invoices, acts of completion of work and indications of services, concluded contracts, etc.

However, not all expenses can be taken into account. And which ones and in what order, see here “”. The taxpayer of the Unified Agricultural Tax can include fixed insurance premiums for himself and for his employees as expenses.

Reporting and payment of the Unified Agricultural Tax tax

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

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

Also, individual entrepreneurs on the Unified Agricultural Tax must maintain information intended for this mode.

Payment of the unified agricultural tax. The Tax Code of the Russian Federation introduces the concepts: reporting period (six months) and tax period (year). Accordingly, you need to pay the Unified Agricultural Tax tax 2 times a year:

1) Advance payment within 25 days from the end of the reporting period (half-year),

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

EXAMPLE OF CALCULATION OF THE USTIC TAX FOR THESE TWO PAYMENTS

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

Unified agricultural tax advance payment = (300,000 rubles - 170,000 rubles) * 6% = 7,800 rubles.

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

Since income and expenses are taken into account on an accrual basis from the beginning of the year,

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

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

The taxation system for agricultural producers, provided for in Chapter. 26.1 of the Tax Code of the Russian Federation is a special tax regime applied by taxpayers on a voluntary basis.

The purpose of introducing the Unified Agricultural Tax is, first of all, to reduce the number of calculated taxes and the tax burden for a certain category of commodity producers.

The main objectives of introducing the Unified Agricultural Tax are:

streamlining the taxation system for agricultural producers;

reducing the tax burden on agricultural producers;

reducing the cost of maintaining tax base records;

promoting increased efficiency of agricultural production.

Taxpayers: organizations and individual entrepreneurs producing agricultural products and (or) growing fish, processing and selling them, provided that in the total income from the sale of goods (work, services) the share of income from the sale of agricultural products produced by them is at least 70%.

The following are not entitled to switch to paying the Unified Agricultural Tax:

organizations and individual entrepreneurs engaged in the production of excisable goods;

budgetary institutions;

organizations and individual entrepreneurs in the gambling business.

Payment of the Unified Agricultural Tax replaces the payment of the following taxes:

corporate income tax (NDFL);

VAT (except for VAT payable when importing goods into the customs territory of the Russian Federation);

tax on property of organizations (tax on property of individuals).

Object of taxation– income (from sales and non-operating) reduced by the amount of expenses. Income and expenses for tax purposes of the Unified Agricultural Tax are determined in accordance with Chapter. 25 of the Tax Code of the Russian Federation.

The tax base– monetary expression of the object of taxation. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.

Taxable period– calendar year. Reporting period– half a year.

Tax rate– 6% of the tax base.

Payment procedure and deadline. The Unified Agricultural Tax is calculated as a percentage of the tax base corresponding to the tax rate.

The amount of advance payments under the Unified Agricultural Tax is calculated based on the tax rate and the actual income received, reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period until the end of the six months. Advance payments are paid no later than 25 calendar days from the end of the reporting period.

Taxpayers submit tax returns no later than March 31 of the year following the expired tax period.

Simplified taxation system

The simplified tax system (STS) was introduced by the Law of the Russian Federation of December 29, 1995 No. 222-FZ “On a simplified system of taxation, accounting and reporting for small businesses.” The goal is to provide more favorable economic conditions for the activities of small business organizations. Currently, there is a system in place that came into effect on January 1, 2003, thereby expanding the circle of payers and introducing fundamentally new provisions for the procedure for calculating taxes, along with the existing trend of reducing the number of taxes paid. The simplified tax system is regulated by Ch. 26.2 of the Tax Code of the Russian Federation. The essence of the simplified tax system and its attractiveness lies in the fact that the payment of a number of taxes is replaced by the payment of a single tax.

Taxes replaced by a single tax when applying the simplified tax system

Other taxes are paid in accordance with the general taxation regime. Organizations and individual entrepreneurs can switch to using the simplified tax system on a voluntary basis, subject to certain conditions.

Taxpayers of organizations and individual entrepreneurs who:

based on the results of 9 months of the year in which the organization submits an application for transition, income from sales should not exceed 45 million rubles.. * to the deflator coefficient.

The following are not entitled to use the simplified tax system:

organizations with branches;

foreign organizations with branches;

• insurers;

  non-state pension funds;

  investment funds;

  budgetary institutions;

  pawnshops;

  professional participants in the securities market;

  organizations and individual entrepreneurs involved in the gambling business;

  organizations and individual entrepreneurs who are parties to production sharing agreements;

  engaged in the production of excisable products, as well as mining;

  notaries, lawyers engaged in private practice;

  organizations and individual entrepreneurs paying the Unified Agricultural Tax.

Object of taxation. The taxpayer has the right to independently choose the object of taxation that will be applied throughout the entire period of application of the simplified system. The object of taxation may change annually (changed from 01/01/2009). The object of taxation may be changed from the beginning of the tax period if the taxpayer notifies the tax authority about this before December 20 of the year preceding the year in which the taxpayer proposes to change the object of taxation. During the tax period, the taxpayer cannot change the object of taxation.

There are two types of object:

income (from sales and non-sales);

income reduced by expenses.

The tax base– the monetary expression of the object of taxation, determined on an accrual basis from the beginning of the tax period, and if “income minus expenses” is selected as the object, then the taxpayer is also obliged to calculate the amount of the minimum tax, which is determined in the amount of 1% of income and is paid at a higher rate result. If the calculated amount of tax in the general manner at the end of the tax period is less than the minimum tax or losses are incurred (there is no tax base), then taxpayers pay the amount of the minimum tax to the budget

Taxable period: calendar year. Reporting period: 1st quarter, half year, 9 months.

Tax rates:

if the object of taxation is income – 6% ;

if the object of taxation is income reduced by the amount of expenses – 15% .

In the case of an object, income reduced by the amount of expenses, the rates for the single tax by the laws of the constituent entities of the Russian Federation can be differentiated in the range from 5-15% depending on the categories of taxpayers (clause 2 of Article 346.20 of the Tax Code of the Russian Federation).

In the Trans-Baikal Territory, when applying the simplified tax system, if the object of taxation is income reduced by the amount of expenses, in the amount of 5% for taxpayers for whom for the corresponding tax period at least 70% of income was income from types of economic activities, such as:

production of food products, including beverages, and tobacco;

production of meat and meat products;

production of dairy products;

textile and clothing production;

production of leather, leather goods and footwear;

production of machinery and equipment;

production of weapons and ammunition;

production of vehicles and equipment. 1

Payment procedure and deadline. Tax returns based on the results of the tax period are submitted by taxpayer organizations no later than March 31 of the year following the expired tax period. Tax returns based on the results of the reporting period are submitted no later than 25 calendar days from the end of the corresponding reporting period.

Taxpayers - individual entrepreneurs, after the expiration of the tax period, submit tax returns to the tax authorities at their place of residence no later than April 30 of the year following the expired tax period. Tax returns based on the results of the reporting period are submitted no later than 25 days from the end of the corresponding reporting period.

The tax payment deadline is no later than the deadline established for filing tax returns.