ST 346.2 Tax Code of the Russian Federation.
1. Taxpayers of the unified agricultural tax (hereinafter in this chapter - taxpayers) are recognized as organizations and individual entrepreneurs who are agricultural producers and have switched to paying the unified agricultural tax in the manner established by this chapter.
2. For the purposes of this chapter, agricultural producers are recognized as:
1) organizations and individual entrepreneurs producing agricultural products, carrying out their primary and subsequent (industrial) processing (including on leased fixed assets) and selling these products, provided that in the total income from the sale of goods (works, services) such organizations and individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including products of their primary processing, produced by them from agricultural raw materials of their own production, as well as from the provision of services to agricultural producers specified in subparagraph 2 of this paragraph, is at least 70 percent;
2) organizations and individual entrepreneurs providing services to agricultural producers recognized as such for the purposes of this chapter, which are classified in accordance with All-Russian classifier species economic activity to auxiliary activities in the field of crop production and post-harvest processing of agricultural products, including:
services in the field of crop production in terms of preparing fields, sowing crops, cultivating and growing crops, spraying crops, pruning fruit trees and vines, replanting rice, planting beets, harvesting, seed treatment before sowing (planting);
services in the field of livestock husbandry in terms of examining the condition of the herd, driving livestock, grazing livestock, culling farm poultry, keeping farm animals and caring for them.
In the total income from the sale of goods (work, services) of organizations and individual entrepreneurs engaged in providing services to agricultural producers, the share of income from the sale of the services listed in this subclause must be at least 70 percent;
3) agricultural consumer cooperatives (processing, marketing (trading), supply, horticultural, vegetable farming, livestock farming), recognized as such in accordance with Federal Law of December 8, 1995 N 193-FZ "On Agricultural Cooperation", which have a share of income from sales agricultural products of own production of members of these cooperatives, including primary processed products produced by these cooperatives from agricultural raw materials of own production of members of these cooperatives, as well as from work (services) performed for members of these cooperatives, does not account for the total income from the sale of goods (work, services) less than 70 percent.
2.1. For the purposes of this chapter, the following are also recognized as agricultural producers:
1) city- and settlement-forming Russian fishery organizations, the number of employees in which, taking into account family members living together with them, is at least half the population of the corresponding locality and which meet the conditions established by paragraphs three and four of subparagraph 2 of this paragraph;
1.1) agricultural production cooperatives (including fishing artels (collective farms), which meet the conditions established by paragraphs three and four of subclause 2 of this clause;
2) fishing organizations and individual entrepreneurs, subject to their compliance with the following conditions:
if the average number of employees, determined in the manner established federal body executive power authorized in the field of statistics does not exceed 300 people during the tax period;
if 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 percent for the tax period;
if they fish on vessels of the fishing fleet owned by them, or use them on the basis of charter agreements (bareboat charter and time charter).
2.2. For organizations and individual entrepreneurs carrying out subsequent (industrial) processing of primary processed products produced by them from agricultural raw materials of their own production or from agricultural raw materials of their own production of members of agricultural consumer cooperatives, the share of income from the sale of primary processed products produced by them from agricultural raw materials of their own production, and the share of income from the sale of primary processed products made from agricultural raw materials of own production of members of agricultural consumer cooperatives in the total income from the sale of products produced by them from agricultural raw materials of own production or from agricultural raw materials of own production of members of agricultural consumer cooperatives is determined based on the ratio of production costs agricultural products and primary processing of agricultural products and the total cost of production from agricultural raw materials produced by them.
3. For the purposes of this Code, agricultural products include crop products of agriculture and forestry and livestock products (including those obtained as a result of growing and growing fish and other aquatic biological resources), specific types of which are determined by the Government Russian Federation in accordance with the All-Russian Classifier of Products by Type of Economic Activity. Moreover, in relation to agricultural producers specified in paragraph 2.1 of this article, agricultural products also include catches of aquatic biological resources, fish and other products from aquatic biological resources, which are indicated in , catches of aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fishing and conservation of aquatic biological resources, fish and other products produced on vessels of the fishing fleet from aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fisheries and conservation of aquatic biological resources.
4. The procedure for classifying products as primary processed products made from agricultural raw materials of own production is established by the Government of the Russian Federation.
5. The following agricultural producers have the right to pay the unified agricultural tax if they comply with the following conditions:
1) agricultural producers (with the exception of agricultural producers specified in subparagraphs 2 - 4 of this paragraph), if based on the results of work for calendar year preceding the calendar year in which an organization or individual entrepreneur submits a notification of the transition to paying a single agricultural tax, in the total income from the sale of goods (work, services) the share of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of own production, and (or) from the provision of services specified in subparagraph 2 of paragraph 2 of this article is at least 70 percent;
2) agricultural producers - agricultural consumer cooperatives, if, based on the results of work for the calendar year preceding the calendar year in which they submit a notice of transition to paying the unified agricultural tax, in the total income from the sale of goods (work, services) the share of income from the sale of agricultural products of own production of members of agricultural consumer cooperatives, including primary processed products produced by these cooperatives from agricultural raw materials of own production of members of these cooperatives, as well as from work performed (services) for members of these cooperatives is at least 70 percent;
3) agricultural producers - fishery organizations that are city- and settlement-forming Russian fishery organizations, if they meet the following conditions:
if in the total income from the sale of goods (work, services) for the calendar year preceding the calendar year in which these organizations submit a notification of the transition to paying the unified agricultural tax, the share of income from the sale of their catches of aquatic biological resources and (or) produced from them own production of fish and other products from aquatic biological resources is at least 70 percent;
4) agricultural producers - fishing organizations (except for the organizations specified in subparagraph 3 of this paragraph) and individual entrepreneurs from the beginning of the next calendar year, if they meet the following conditions:
if the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, for each of the two calendar years preceding the calendar year in which the organization or individual entrepreneur submits a notification of the transition to paying the unified agricultural tax, does not exceed 300 Human;
if in the total income from the sale of goods (work, services) for the calendar year preceding the calendar year in which the notification of the transition to the payment of the unified agricultural tax is submitted, the share of income from the sale of their catches of aquatic biological resources and (or) produced from them on their own fish and other products from aquatic biological resources is at least 70 percent;
5) organizations newly created in the current year (except for organizations specified in subparagraphs 6 and 7 of this paragraph) from the beginning of the next calendar year, if in the total amount of income from the sale of goods (work, services) based on the results of the last reporting period in the current calendar year determined in connection with the application of a different tax regime, the share of income from the sale of agricultural products produced by these organizations, including primary processed products produced by them from agricultural raw materials of their own production, is at least 70 percent;
6) agricultural consumer cooperatives newly created in the current calendar year from the beginning of the next calendar year, if in the total amount of income from the sale of goods (work, services) for the last reporting period in the current calendar year, determined in connection with the application of a different tax regime, the share of income from the sale of agricultural products of own production of members of agricultural consumer cooperatives, including primary processed products produced by these cooperatives from agricultural raw materials of own production of members of these cooperatives, as well as from work performed ( services) for members of these cooperatives is at least 70 percent;
7) fishery organizations newly created in the current calendar year or newly registered individual entrepreneurs have the right to submit a notification of the transition to paying the unified agricultural tax from the beginning of the next calendar year if they comply with the following conditions:
if, based on the results of the last reporting period in the current calendar year, the average number of employees, determined in the manner established by the federal executive body authorized in the field of statistics, does not exceed 300 people (this norm does not apply to city- and settlement-forming Russian fishery organizations);
if in the total volume of income from the sale of goods (work, services) for the last reporting period in the current calendar year, determined in connection with the application of a different tax regime, the share of income from the sale of fish and (or) objects of aquatic biological resources caught by them, including their products primary processing carried out on their own from fish and (or) objects of aquatic biological resources caught by them is at least 70 percent;
if they fish on vessels of the fishing fleet owned by them, or use them on the basis of charter agreements (bareboat charter and time charter);
8) individual entrepreneurs newly registered in the current calendar year (with the exception of individual entrepreneurs specified in subparagraph 7 of this paragraph) from the beginning of the next calendar year, if for the period before October 1 current year in the total income from the sale of goods (works, services) in connection with the implementation entrepreneurial activity For such individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production, is at least 70 percent.
For the purposes of this paragraph, income from sales is determined in the order provided for in articles 248 and 249 of this Code, income specified in is not taken into account.
6. The following persons do not have the right to switch to paying the unified agricultural tax:
2) organizations and individual entrepreneurs engaged in the production of excisable goods;
3) organizations engaged in organizing and conducting gambling;
4) state-owned, budgetary and autonomous institutions.
7. Organizations and individual entrepreneurs who, in accordance with Chapter 26.3 of this Code, switched to paying a single tax on imputed income for individual species activities in one or more types of business activities, have the right to switch to paying a single agricultural tax in relation to other types of business activities carried out by them. At the same time, restrictions established by clause 5 of this article, by the volume of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production and by the volume of income from the sale of agricultural products of their own production by members of agricultural consumer cooperatives, as well as from work performed (services) for members of these cooperatives are determined based on all activities carried out by these organizations and individual entrepreneurs types of activities.
At the same time, in relation to the sale by taxpayers of the unified agricultural tax of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production or agricultural products of their own production by members of agricultural consumer cooperatives, including primary processed products produced by these cooperatives from agricultural raw materials of their own production of members of these cooperatives, through their stores, retail outlets, canteens and field kitchens, the taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code is not applied.
Commentary to Art. 346.2 of the Tax Code
The article defines the taxpayers of the unified agricultural tax (clause 1), establishes the conditions for the transition to paying the unified agricultural tax for organizations and individual entrepreneurs who are taxpayers in accordance with general regime taxation or other special regimes (clause 2); a ban is established on the transition to paying the Unified Agricultural Tax for individual categories organizations and individual entrepreneurs (clause 3).
Taxpayers are organizations and individuals who, in accordance with the Tax Code of the Russian Federation, are obliged to pay taxes. In the manner prescribed by the Tax Code of the Russian Federation, branches and other separate divisions of Russian organizations perform the duties of these organizations to pay taxes and fees at the location of these branches and other separate divisions(Article 19 of the Tax Code of the Russian Federation).
Taxpayers have the right (Article 21 of the Tax Code of the Russian Federation):
1) receive free information from the tax authorities at the place of your registration (including in writing) about current taxes and fees, legislation on taxes and fees and regulatory legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and responsibilities of taxpayers, powers of tax authorities and their officials, as well as receive forms tax reporting and explanations on the procedure for filling them out (Order of the Ministry of Taxes of the Russian Federation dated May 5, 1999 N GB-3-15/120 approved the Regulations on informing taxpayers on issues of taxes and fees);
2) receive from the Ministry of Finance of the Russian Federation written explanations on issues of application of the legislation of the Russian Federation on taxes and fees, from financial authorities in the constituent entities of the Russian Federation and local governments - on issues of application, respectively, of the legislation of the constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of local governments on local taxes and fees;
3) use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;
4) receive a deferment (installment plan), tax credit or an investment tax credit in the manner and on the conditions established by the Tax Code of the Russian Federation;
6) represent your interests in tax legal relations personally or through your representative;
7) provide tax authorities and their officials with explanations on the calculation and payment of taxes, as well as on reports of tax audits carried out;
8) be present during the field trip tax audit;
9) receive copies of the tax audit report and decisions of the tax authorities, as well as tax notices and requirements for payment of taxes;
10) demand that officials of tax authorities comply with the legislation on taxes and fees when they carry out actions in relation to taxpayers;
11) not comply with unlawful acts and requirements of tax authorities, other authorized bodies and their officials that do not comply with the Tax Code of the Russian Federation or other federal laws;
12) appeal in the prescribed manner acts of tax authorities, other authorized bodies and actions (inaction) of their officials;
13) demand compliance with tax secrecy;
14) demand, in accordance with the established procedure, compensation in in full losses caused by illegal decisions of tax authorities or illegal actions (inaction) of their officials.
Taxpayers also have other rights established by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees.
In accordance with Art. 22 parts of the first Tax Code of the Russian Federation guarantee taxpayers administrative and judicial protection of their rights and legitimate interests. The procedure for protecting the rights and legitimate interests of taxpayers is determined by the Tax Code of the Russian Federation and other federal laws. The rights of taxpayers are ensured by the corresponding duties of officials of tax authorities. Failure to fulfill or improper fulfillment of obligations to ensure the rights of taxpayers entails liability provided for by federal laws.
1) pay legally established taxes;
2) register with the tax authorities, if such an obligation is provided for by the Tax Code of the Russian Federation;
3) keep records of their income (expenses) and taxable items in accordance with the established procedure, if such an obligation is provided for by the legislation on taxes and fees;
4) submit to the tax authority at the place of registration in the prescribed manner tax returns for the taxes that they are obliged to pay, if such an obligation is provided for by the legislation on taxes and fees, and also financial statements in accordance with the Federal Law "On Accounting";
5) submit to the tax authorities and their officials in cases provided for by the Tax Code of the Russian Federation, documents necessary for the calculation and payment of taxes;
6) perform legal requirements tax authority to eliminate identified violations of the legislation on taxes and fees, and also not to interfere with the legitimate activities of tax authorities officials in the performance of their official duties;
7) provide the tax authority necessary information and documents in cases and in the manner provided for by the Tax Code of the Russian Federation;
8) for four years, ensure the safety of accounting data and other documents necessary for the calculation and payment of taxes, as well as documents confirming income received (for organizations - also expenses incurred) and taxes paid (withheld);
9) bear other responsibilities provided for by the legislation on taxes and fees.
1. Taxpayers of the unified agricultural tax are organizations and individual entrepreneurs, as well as farms that have switched to paying the unified agricultural tax in the manner established by Chapter 26.1 of the Tax Code of the Russian Federation.
Organization is a concept used in the Tax Code of the Russian Federation, similar to the term “legal entity”, but with certain differences. According to the Tax Code of the Russian Federation, organizations are legal entities formed in accordance with the legislation of the Russian Federation (Russian organizations), as well as foreign legal entities, companies and other corporate entities with civil legal capacity, created in accordance with the legislation of foreign states, international organizations, their branches and representative offices created on the territory of the Russian Federation (foreign organizations).
In accordance with paragraph 1 of Art. 48 of the Civil Code of the Russian Federation, a legal entity is recognized as an organization that has separate property in ownership, economic management or operational management and is liable for its obligations with this property, can, in its own name, acquire and exercise property and personal non-property rights, bear responsibilities, be a plaintiff and defendant in court . Legal entities must have an independent balance sheet or estimate.
Russian organizations are treated as commercial organizations(business partnerships and societies, production cooperatives), i.e. organizations that have the goal of making a profit and distributing the profits between their participants, as well as non-profit organizations (foundations, associations, unions, consumer cooperatives, etc.).
Entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in established by law order (see clause 1, article 2 of the Civil Code of the Russian Federation).
In accordance with Art. 11 parts of the first Tax Code of the Russian Federation, individuals - citizens of the Russian Federation, Foreign citizens and stateless persons.
Individual entrepreneur is a term of the Tax Code of the Russian Federation, meaning an individual registered in the prescribed manner and carrying out entrepreneurial activities without education legal entity. Private notaries, private security guards, and private detectives are also considered individual entrepreneurs. Individuals carrying out entrepreneurial activities without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, when performing the duties assigned to them by the Tax Code of the Russian Federation, do not have the right to refer to the fact that they are not individual entrepreneurs (clause 2 Article 11 of the Tax Code of the Russian Federation). Before the entry into force of part one of the Tax Code of the Russian Federation, the acts of legislation of the Russian Federation on taxes and fees used the equivalent concept of “entrepreneur without the formation of a legal entity (PBOYUL)”.
Agricultural producers (for the purposes of Chapter 26.1 of the Tax Code of the Russian Federation) are recognized as organizations and individual entrepreneurs producing agricultural products and (or) growing fish, carrying out their primary and subsequent (industrial) processing and selling these products and (or) fish, provided that in the total income from the sale of goods (work, services) of such organizations or individual entrepreneurs, the share of income from the sale of agricultural products produced by them and (or) fish grown by them, including products of its primary processing, produced by them from agricultural raw materials of their own production and (or) grown they are fish, amounts to at least 70%.
Sales of goods (works, services) is a term in the legislation of the Russian Federation on taxes and fees, used to determine the object of taxation for corporate income tax, VAT, excise taxes, and a number of other taxes. Sales of goods, works or services by an organization or an individual entrepreneur are recognized accordingly:
Transfer on a paid basis (including exchange of goods, works or services) of ownership of goods, results of work performed by one person for another person, provision of services for a fee by one person to another person;
Transfer of ownership of goods, results of work performed by one person for another person, provision of services by one person to another person - on a free basis, in cases provided for by the Tax Code of the Russian Federation (see paragraph 1 of Article 39 of the Tax Code of the Russian Federation).
The moment of actual sale, place of sale of goods, place of sale of work (services) are determined in accordance with Part Two of the Tax Code of the Russian Federation (see clause 2 of Article 39 of the Tax Code of the Russian Federation).
The following are not recognized as sales of goods, works or services:
Carrying out operations related to the circulation of Russian or foreign currency (except for numismatic purposes);
Transfer of fixed assets, intangible assets and (or) other property of the organization to its legal successor(s) during the reorganization of this organization;
Transfer of fixed assets, intangible assets and (or) other property to non-profit organizations for the implementation of the main statutory activities not related to business activities;
Transfer of property, if such transfer is of an investment nature (in particular, contributions to the authorized (share) capital of business companies and partnerships, contributions under a simple partnership agreement (agreement on joint activities), shares in mutual funds cooperatives);
Transfer of property within down payment to a participant in a business company or partnership (his successor or heir) upon withdrawal (disposal) from the business company or partnership, as well as when distributing the property of a liquidated business company or partnership between its participants;
Transfer of property within the limits of the initial contribution to a participant in a simple partnership agreement (joint activity agreement) or his legal successor in the event of the separation of his share from the property located in common property participants in an agreement or division of such property;
Transfer of residential premises to individuals in state or municipal buildings housing stock during privatization;
Seizure of property through confiscation, inheritance of property, as well as the conversion into the ownership of other persons of ownerless and abandoned things, ownerless animals, finds, treasure in accordance with the norms of the Civil Code of the Russian Federation;
Other operations in cases provided for by the Tax Code of the Russian Federation.
For the purposes of the Tax Code of the Russian Federation, a product is any property that is sold or intended for sale. In order to regulate relations related to the collection of customs duties, goods also include other property defined by the Customs Code of the Russian Federation (clause 3 of Article 38 of the Tax Code of the Russian Federation).
For the purposes of the Tax Code of the Russian Federation, work is recognized as activity the results of which have material expression and can be implemented to meet the needs of the organization and (or) individuals(see Article 38 of the Tax Code of the Russian Federation).
Service (for the purposes of the Civil Code of the Russian Federation) is certain actions or certain activities performed by the contractor on the instructions of the customer. In accordance with paragraph 1 of Art. 779 of the Civil Code of the Russian Federation, under a contract for the provision of paid services, the contractor undertakes, on the instructions of the customer, to provide services (perform certain actions or carry out certain activities), and the customer undertakes to pay for these services. In accordance with paragraph 5 of Art. 38 of the Tax Code of the Russian Federation, a service for tax purposes is recognized as an activity whose results do not have material expression and are sold and consumed in the process of carrying out this activity.
The procedure for classifying products as primary processed products made from agricultural raw materials of own production and (or) farmed fish is established by the Government of the Russian Federation.
The Government of the Russian Federation issued Resolution No. 449 of September 2, 2004 “On classifying products as primary processed products made from agricultural raw materials of its own production and (or) farmed fish.” In accordance with paragraph 2 of the Resolution, it applies to legal relations relating to the imposition of the unified agricultural tax that arose from January 1, 2004.
Primary processed products made from agricultural raw materials of own production and (or) farmed fish include agricultural products (plant and livestock products) and (or) grown fish (fish farming products) that have undergone technological operations processing to preserve their quality and ensure long-term storage, used as raw materials in subsequent (industrial) processing of products or sold without further industrial processing to consumers, according to the List in accordance with the Appendix (clause 1 of the Decree of the Government of the Russian Federation of September 2, 2004 N 449). The appendix to the Decree of the Government of the Russian Federation of September 2, 2004 N 449 contains a List of products classified as primary processed products made from agricultural raw materials of own production and (or) farmed fish:
┌─────────────────────────────────────────┬────────────────────────────────┐
│ Product name │ Classification code │
│ │ OK 004-93 (OKDP) │
├─────────────────────────────────────────┴────────────────────────────────┤
│ Meat and meat products │
│1. Fresh domestic animal meat, 1511010 │
│ chilled, frozen │
│2. Cattle meat 1511011 │
│ fresh, chilled, │
│ frozen 1511110 - 1511132) │
│3. Fresh pork, chilled, 1511012 │
│ frozen (1511140 - 1511160) │
│4. Fresh lamb and goat meat, 1511013 │
│ chilled, frozen │
│ (1511170 - 1511183) │
│5. Horse meat, meat of donkeys, mules or 1511014 │
│ donkeys fresh, chilled, │
│ frozen (1511190 - 1511193) │
│6. Food by-products and meat 1511020 │
│ pets not included │
│ to other groups, fresh, │
│ chilled, frozen │
│7. Large food by-products 1511021 │
│ cattle, pigs, sheep, │
│ rams, goats, horses, donkeys, │
│ mules or donkeys, fresh, │
│ chilled, frozen │
│ (1511210 - 1511226) │
│8. Meat and food by-products 1511022 │
│ poultry, fresh, │
│ chilled, frozen │
│ (1511230 - 1511249) │
│9. Other meat and food 1511023 │
│ or dried (1511260 - 1511275, │
│ 1511279) │
│10. Meat and meat products, food 1511024 │
│ offal, salted, in brine │
│ or dried (1511310) │
│11. Intestinal raw materials, enzyme, 1511040 │
│ endocrine, skin and │
│ feather-down (1511610 - 1511678, │
│ 1511680 - 1511682, 1511701, │
│ 1511702) │
│12. Meat industry products 1511050 │
│ others (1511811, 1511812, │
│ 1511870 - 1511884) │
│ Fish and processed fish products │
│13. Fish fillet, other fish meat, 1512010 │
│ liver and caviar, fresh or │
│ chilled (1512100 - 1512109, │
│ 1512120) │
│14. Fish, fish fillet, other meat 1512020 │
│ frozen fish, liver and caviar │
│ (1512150 - 1512174) │
│15. Dried, salted fish or 1512030 │
│ brine (1512200 - 1512209, │
│ 1512220 - 1512228, 1512240 - │
│ 1512248, 1512260 - 1512266, │
│ 1512280 - 1512293) │
│16. Smoked, dried and dried fish 1512040 │
│ balyk products (1512350 - │
│ 1512367) │
│17. Food waste from fish cutting 1512062 │
│ (1512670 - 1512699, 1512702) │
│18. Fish food products, 1512070 │
│ feed, technical and other │
│ (1512971, 1512972) │
│ Processed vegetables and fruits │
│19. Vegetables and fruits 1513010 │
│ quick frozen (1513111, │
│ 1513112, 1513121) │
│20. Potato products (1513190, 1513020 │
│ 1513191) │
│21. Vegetables, fruits, mushrooms (1513260 - 1513040 │
│ 1513283) │
│22. Vegetables, mushrooms, potatoes, fruits 1513070 │
│ dried (1513530 - 1513538, │
│ 1513551, 1513561 - 1513565) │
│23. Pectins, spice extracts, 1513080 │
│ seeds for industrial │
│ processing, dyes, seeds │
│ fruits, pomace, vegetables and │
│ other processed fruits │
│ (1513610 - 1513632) │
│ Vegetable and animal oils and fats │
│24. Vegetable oils and fats 1514010 │
│ (1514101 - 1514103, 1514110 - │
│ 1514115, 1514122 - 1514124, │
│ 1514126, 1514136) │
│25. Animal edible fats (1514310 - 1514041 │
│ 1514314) │
│26. Animal oils and fats 1514042 │
│ technical (1514320) │
│27. Cake and other solid waste, 1514060 │
│ remaining after extraction │
│ vegetable fats and oils │
│ (1514351, 1514352, 1514410 - │
│ 1514414) │
│ Dairy products │
│28. Whole milk products 1520010 │
│ (1520111) │
│ Products of the flour milling industry │
│29. Flour (1531100 - 1531143) 1531010 │
│30. Cereals, granules and wholemeal flour 1531020 │
│ grinding (1531200 - 1531203, │
│ 1531211, 1531220 - 1531222, │
│ 1531231 - 1531234, 1531241 - │
│ 1531243, 1531251 - 1531253, │
│ 1531260 - 1531265) │
│31. Flour milling products 1531030 │
│ other industries (1531291, │
│ 1531293 - 1531295, 1531400 - │
│ 1531407) │
│32. Ready-made feed for animals, 1533020 │
│ grown mainly on │
│ farms │
│ Other food products │
│33. Tea and its processed products 1549010 │
│ (1549120 - 1549123) │
│34. Food spices, seasonings 1549036 │
│ and additives (dry concentrates) │
│ (1549590 - 1549596) │
│35. Inulin, cooking sauces, 1549060 │
│ mustard, yeast, bird eggs without │
│ shells and food products │
│ others (1549880) │
│ Wine materials │
│36. Wine materials, concentrates 1552060 │
│ grapes and products │
│ wine industry │
│ other (1552600, 1552610) │
│ Malt and other raw materials │
│37. Brewery products 1553010 │
│ industry (1553430 - │
│ 1553480) │
│38. Malt (1553491 - 1553493) 1553020 │
│ Raw materials for tobacco production │
│39. Raw tobacco and tobacco raw materials 1620010 │
│ (1620100 - 1620111) │
│40. Tobacco and shag smoking and 1620020 │
│ snuff (1620150 - 1620153) │
│ Raw materials for the textile industry │
│41. Wool washed, unkempt and 1711013 │
│ combed (1711130 - 1711144) │
│42. Cotton fiber (1711200 - 1711015 │
│ 1711202) │
│43. Fiber of jute and others 1711016 │
│ textile bast fibers │
│ (except flax and hemp fiber) │
│ (1711220 - 1711242) │
│44. Flax and hemp fiber (1711251 1711017 │
│ - 1711254, 1711261, 1711262, │
│ 1711270 - 1711274) │
│ Raw materials for the production of fur products │
│45. Tanned fur skins, 1821010 │
│ natural (1821171, 1821253, │
│ 1821254, 1821264 - 1821266, │
│ 1821271 - 1821273, 1821280 - │
│ 1821286, 1821321, 1821331, │
│ 1821345 - 1821346) │
└──────────────────────────────────────────────────────────────────────────┘
Thus, the products of subsequent (industrial) processing of agricultural products and (or) farmed fish include any processed products not listed in the List contained in the annex to the Decree of the Government of the Russian Federation of September 2, 2004 N 449.
For organizations and individual entrepreneurs carrying out subsequent (industrial) processing of primary processed products produced by them from agricultural raw materials of their own production and (or) fish grown by them, the share of income from the sale of primary processed products produced by them from agricultural raw materials of their own production and (or) fish grown by them, in the total income from the sale of products produced by them from agricultural raw materials of their own production and (or) fish grown by them is determined based on the ratio of costs for the production of agricultural products and (or) growing fish and primary processing of agricultural products and (or) fish in total amount expenses for the production of products from agricultural raw materials produced by them and (or) fish grown by them.
In Chapter 26.1 of the Tax Code of the Russian Federation there is no mention that persons wishing to switch to paying the unified agricultural tax, or persons who have switched to paying the unified agricultural tax, must keep separate records of income and expenses for the types of activities they carry out. In our opinion, conducting separate accounting income and expenses by type of activity by persons intending to switch to paying the unified agricultural tax, will allow them not only to justify their right to switch to paying the unified agricultural tax based on accounting data, but also to take necessary actions so that when applying this tax regime they do not have a number of problems (for example, transferring enterprises in the field of retail, public catering, personal services, road transportation).
For organizations, individual entrepreneurs and farms that have already switched to paying the Unified Agricultural Tax, keeping separate records of income and expenses by type of activity will make it possible at any date to determine the amounts of income and expenses from activities not related to the production and sale of agricultural products and farmed fish (including their primary processing), which the Unified Agricultural Tax payer can afford without incurring obligations:
Switch from the beginning of the new calendar year to the general taxation regime in accordance with clause 5 of Art. 346.3 of the Tax Code of the Russian Federation (see commentary);
Recalculate your tax obligations for the past calendar year (for organizations for VAT, corporate income tax, unified social tax, property tax for organizations; for individual entrepreneurs and farms for VAT, personal income tax, unified social tax both on the income of an individual entrepreneur or head farm, and from income paid to other individuals, property tax on individuals in relation to property used for business activities; see commentary to paragraph 4 of Art. 346.3).
To avoid these negative consequences of violating the restrictions established in the commented chapter, it is advisable for taxpayers of the Unified Agricultural Tax to keep separate records of income, expenses and property related to:
1) production and sale of agricultural products of own production and (or) farmed fish;
2) production and sale of primary processed products from raw materials of own production;
3) sale of purchased agricultural products and (or) purchased fish;
4) production and sale of primary processed products from purchased agricultural products and (or) purchased fish;
5) production and sale of own products of subsequent (industrial) processing of agricultural products and (or) fish from both own and purchased raw materials;
6) production and sale of goods, works and services not related to agricultural products or fisheries products.
In cases where, at the end of the calendar year (tax period under the Unified Agricultural Tax), in the total volume of income from the sale of goods (work, services), the income from sales specified in paragraphs 1 and 2 will amount to 70% or more, the obligation to recalculate taxes and transition to the general mode does not occur.
It is necessary to separate the accounting of income, expenses and property related to the types of activities listed in paragraphs 3 - 6 in order to timely (with an increase in the corresponding income, expenses and the value of fixed assets) transfer the management of such types of activities to newly created organizations. It is important to note that for each of these types of activities, essential features of taxation are established (or can be established) with VAT, corporate income tax, corporate property tax, unified social tax, UTII. The timely creation of new organizations to conduct these types of activities will not only prevent the onset of the above negative consequences, but will also make it possible to make the most effective use of the possibilities of using other special taxation regimes (two models of a simplified taxation system, as well as the UTII system for the transportation of goods, retail trade in agricultural products and fish, catering, household services).
It should be noted that organizations paying corporate income tax in accordance with Chapter. 25 of the Tax Code of the Russian Federation, the obligation to maintain tax accounting. The obligation to maintain tax records arises for organizations in cases where they voluntarily switch from paying the Unified Agricultural Tax or, as a result of violations of the norms of the commented chapter, must switch to the general taxation regime in accordance with paragraph 5 of Art. 346.3 Tax Code of the Russian Federation.
Tax accounting is a system for summarizing information to determine tax base for corporate income tax based on data from primary accounting documents, grouped in accordance with the procedure provided for in -.
In accordance with Art. 9 of the Federal Law “On Accounting”, all business transactions carried out by an organization must be documented with supporting documents. These documents serve as primary accounting documents on the basis of which accounting is conducted. Primary accounting documents are taken into account if they are compiled according to the form contained in the albums unified forms primary accounting documentation, and documents whose form is not provided for in these albums must contain the following mandatory details:
a) name of the document;
b) date of preparation of the document;
c) the name of the organization on whose behalf the document was drawn up;
e) measures of business transactions in physical and monetary terms;
f) the names of the positions of the persons responsible for the execution of the business transaction and the correctness of its execution;
g) personal signatures of these persons.
The list of persons authorized to sign primary accounting documents is approved by the head of the organization in agreement with the chief accountant. Documents used to formalize business transactions with funds are signed by the head of the organization and the chief accountant or persons authorized by them.
The primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion. Timely and high-quality execution of primary accounting documents, their transfer to deadlines for reflection in accounting, as well as the reliability of the data contained in them, is ensured by the persons who compiled and signed these documents.
Making corrections to cash registers and bank documents not allowed. Corrections can be made to other primary accounting documents only by agreement with the participants business transactions, which must be confirmed by the signatures of the same persons who signed the documents, indicating the date of the corrections.
To control and streamline the processing of data on business transactions, consolidated accounting documents are compiled on the basis of primary accounting documents. Primary and consolidated accounting documents can be compiled on paper and computer media. In the latter case, the organization is obliged to produce, at its own expense, copies of such documents on paper media for other participants in business transactions, as well as at the request of authorities exercising control in accordance with the legislation of the Russian Federation, courts and prosecutors.
Primary accounting documents can be seized only by the bodies of inquiry, preliminary investigation and prosecutor's office, courts, tax inspectorates and the tax police on the basis of their decisions in accordance with the legislation of the Russian Federation. Chief Accountant or another official of the organization has the right, with the permission and in the presence of representatives of the authorities conducting the seizure of documents, to make copies of them indicating the basis and date of seizure (see Article 9 of the Federal Law “On Accounting”).
If the accounting registers contain insufficient information to determine the tax base in accordance with the requirements of Chapter. 25 of the Tax Code of the Russian Federation, the taxpayer has the right to independently supplement the applicable accounting registers with additional details, thereby forming tax accounting registers, or maintain independent tax accounting registers.
Tax accounting is carried out for the purposes of:
Formation of complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period;
Providing information to internal and external users to monitor the correctness of calculation, completeness and timeliness of calculation and payment of corporate income tax to the budget.
The tax accounting system is organized by the taxpayer independently, based on the principle of consistency in the application of tax accounting norms and rules, that is, it is applied sequentially from one tax period to another. The procedure for maintaining tax accounting is established by the taxpayer in accounting policy for tax purposes, approved by the relevant order (instruction) of the head. Tax and other authorities do not have the right to establish mandatory forms of tax accounting documents for taxpayers.
A change in the procedure for accounting for individual business transactions and (or) objects for tax purposes is carried out by the taxpayer in the event of changes in the legislation of the Russian Federation on taxes and fees or the accounting methods used. The decision to make changes to the accounting policy for tax purposes is made when there is a change in:
Accounting methods used - from the beginning of the new tax period;
Legislation on taxes and fees - no earlier than from the moment changes in the norms of said legislation come into force.
If the taxpayer began to carry out new types of activities, he is also obliged to determine and reflect in the accounting policy for tax purposes the principles and procedure for reflecting these types of activities for tax purposes.
Tax accounting data must reflect:
The procedure for forming the amount of income and expenses;
The procedure for determining the share of expenses taken into account for tax purposes in the current tax (reporting) period;
The amount of the balance of expenses (losses) to be attributed to expenses in the following tax periods;
The procedure for forming the amounts of created reserves;
The amount of debt for settlements with the budget for corporate income tax.
Tax accounting data is confirmed by:
1) primary accounting documents (including an accountant’s certificate);
2) analytical tax accounting registers;
3) calculation of the tax base.
Forms of analytical tax accounting registers for determining the tax base, which are documents for tax accounting, in mandatory must contain the following details:
Register name;
Period (date) of compilation;
Measuring operations in kind (if possible) and in monetary terms;
Name of business transactions;
Signature (decryption of the signature) of the person responsible for compiling the specified registers.
Tax secrecy is the taxpayer’s right to non-disclosure of information provided to the tax authorities, guaranteed by Art. 102 of the Tax Code of the Russian Federation. Tax secret consists of any information about the taxpayer received by the tax authority, the body of the state extra-budgetary fund and the customs authority, with the exception of information:
Disclosed by the taxpayer independently or with his consent;
About identification number taxpayer;
On violations of legislation on taxes and fees and penalties for these violations;
Provided to tax (customs) or law enforcement authorities of other states in accordance with international treaties (agreements), one of which is the Russian Federation, on mutual cooperation between tax (customs) or law enforcement authorities (in terms of information provided to these authorities).
Tax secrets are not subject to disclosure by tax authorities, government agencies off-budget funds and customs authorities, their officials and attracted specialists and experts, except for cases provided for by federal law.
Disclosure of tax secrets includes, in particular, the use or transfer to another person of a taxpayer’s production or commercial secret that has become known to an official of a tax authority, a body of a state extra-budgetary fund or a customs authority, or an engaged specialist or expert in the performance of their duties.
Admitted to tax authorities, bodies of state extra-budgetary funds or Customs information constituting a tax secret has a special storage and access regime. Access to information constituting a tax secret has officials according to lists determined respectively by the Ministry of Taxes and Taxes, bodies of state extra-budgetary funds and the State Customs Committee.
The loss of documents containing information constituting a tax secret, or the disclosure of such information entails liability provided for by federal laws.
2. Organizations, individual entrepreneurs and farms that are agricultural producers can switch to paying the Unified Agricultural Tax.
An agricultural producer - organization has the right to switch to paying the Unified Agricultural Tax if, based on the results of nine months of the year in which the organization submits an application to switch to paying the Unified Agricultural Tax, its total income from the sale of goods (work, services) includes a share of income from the sale of agricultural products produced by it and (or) fish grown by it, including primary processed products produced by it from agricultural raw materials of its own production and (or) fish grown by it, is at least 70%.
An agricultural commodity producer - an individual entrepreneur has the right to switch to paying the unified agricultural tax if, based on the results of nine months of the year in which the individual entrepreneur submits an application to switch to paying the unified agricultural tax, in his total income from the sale of goods (works, services) the share of income from the sale of goods produced by him agricultural products and (or) fish grown by him, including primary processed products produced by him from agricultural raw materials of his own production and (or) fish grown by him, is at least 70%.
An agricultural producer - a farm - has the right to switch to paying the Unified Agricultural Tax if, based on the results of nine months of the year in which the individual entrepreneur - the head of the farm, submits an application for the transition of the farm to paying the Unified Agricultural Tax, the total income of the farm from the sale of goods (works, services) ) the share of income from the sale of agricultural products produced by this farm and (or) fish grown by it, including primary processed products produced by it from agricultural raw materials of its own production and (or) fish grown by it, is at least 70%.
In other words, the above-mentioned agricultural producers have other income in their total income from the sale of goods (work, services) (not from the sale of agricultural products produced by them and (or) fish grown by them, including primary processed products produced by them from agricultural raw materials of their own production and ( or) fish grown by him) cannot exceed 30%.
3. Those taxpayers who, paying taxes in accordance with the general taxation regime, belong to the categories listed in paragraph 3 of the commented article, do not have the right to switch to paying the Unified Agricultural Tax. Unfortunately, there was a significant editorial inaccuracy in the wording of this paragraph. The legislator used the words “does not have the right to proceed to payment.” Due to the fact that further in the commented chapter nothing is said about the prohibition for persons already paying the unified agricultural tax to produce excisable goods, to be a taxpayer under the UTII system in accordance with Chapter 26.3 of the Tax Code of the Russian Federation, or to create branches and representative offices, we can conclude that Taxpayers have the right to carry out all of these actions without the risk of losing the right to use the taxation system in the form of the unified agricultural tax.
However, such a formally correct conclusion clearly contradicts the very essence of the special tax regime that is most favorable for a potential taxpayer. No other special tax regime provides the manufacturer of excisable goods (excise tax payer) with an exemption from excise taxes and VAT. Chapter 26.2 of the Tax Code of the Russian Federation clearly states that taxpayers-organizations that have branches and (or) representative offices do not have the right to use the simplified taxation system. A special issue is the possibility of parallel application of the Unified Agricultural Tax system and the UTII system.
The noted contradiction has already been attempted to be resolved by the compilers of the Methodological Recommendations on accounting support for the calculation of the unified social tax (approved by the Order of the Ministry Agriculture Russian Federation dated March 15, 2004 N 175 “On approval of Methodological recommendations for accounting support for the calculation of the unified agricultural tax”; Further - Guidelines Ministry of Agriculture of the Russian Federation). Please note that this document was not published in periodicals, but appears in many electronic media mass media and is often used by taxpayers as a guide in solving practical problems. This document is not a normative legal act regulating relations in the areas of accounting and taxation.
a) organizations and individual entrepreneurs engaged in the production of excisable goods in accordance with Article 181 of the Tax Code of the Russian Federation;
b) organizations and individual entrepreneurs that have switched to paying a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 “Taxation system in the form of a single tax on imputed income for certain types of activities”;
c) organizations with branches and (or) representative offices."
The wording used, on the one hand, contradicts the corresponding norm of the Tax Code of the Russian Federation (significantly changes and tightens the norm established by the legislator), and on the other hand, does not resolve the issue of what the Unified Agricultural Tax Taxpayer needs to do in those cases when he began to produce excisable goods, turned out to be translated into payment of UTII or created a branch.
To eliminate the causes of possible conflict situations, in our opinion, it is necessary to clearly define in the articles of the commented chapter that payers of the Unified Agricultural Tax do not have the right to engage in the production of excisable goods, organizations that are taxpayers of the Unified Agricultural Tax do not have the right to create branches and representative offices, and also to establish rules for the transition to a general taxation regime for payers Unified agricultural tax authorities who performed the specified actions.
If the legislator does not eliminate this contradiction, there will be the possibility of numerous conflicts between taxpayers and tax authorities. Resolving such conflicts in arbitration courts may not always end in favor of the tax authorities. Similar (or similar) conflict situations already arise when organizations and individual entrepreneurs apply the simplified taxation system in accordance with.
Organizations and individual entrepreneurs engaged in the production of excisable goods do not have the right to switch to paying the Unified Agricultural Tax. Organizations and individual entrepreneurs selling excisable goods have the right to use the Unified Agricultural Tax system subject to the rules of Chapter. 26.1 Tax Code of the Russian Federation.
In accordance with paragraph 1 of Art. 181 of the Tax Code of the Russian Federation (as amended by Federal Law No. 117-FZ of July 7, 2003), the following are recognized as excisable goods:
1) ethyl alcohol from all types of raw materials, with the exception of cognac alcohol;
For the purposes of Chapter 22 of the Tax Code of the Russian Federation "Excise taxes", the following alcohol-containing products are not considered as excisable goods:
Medicinal, therapeutic and prophylactic, diagnostic agents that have passed state registration in the authorized federal executive body and included in State Register medicines and medical products, medicinal, therapeutic and prophylactic products (including homeopathic drugs), manufactured by pharmacies according to individual recipes and the requirements of medical organizations, poured into containers in accordance with the requirements state standards medicines (pharmacopoeial monographs) approved by the authorized federal executive body;
Veterinary drugs that have passed state registration with the authorized federal executive body and are included in the State Register of Registered Veterinary Drugs developed for use in animal husbandry on the territory of the Russian Federation, bottled in containers of no more than 100 ml;
Perfume and cosmetic products that have passed state registration with the authorized federal executive authorities, bottled in containers of no more than 270 ml (Federal Law of July 28, 2004 N 86-FZ in paragraph five, sub-clause 2, clause 1, article 181 of the Tax Code of the Russian Federation words “filled in containers of no more than 270 ml” are replaced with the words “poured in containers of no more than 100 ml with a volume fraction of ethyl alcohol up to 80 percent inclusive.” This change comes into force on January 1, 2006);
Wastes subject to further processing and (or) use for technical purposes generated during the production of ethyl alcohol from food raw materials, vodka, liquor products, which comply with regulatory documentation approved (agreed upon) by the federal executive body and included in the State Register of Ethyl Alcohol from Food Raw Materials, alcoholic and alcohol-containing products in the Russian Federation;
Household chemicals in metal aerosol packaging;
3) alcoholic products (drinking alcohol, vodka, liquor, cognac, wine and other food products with a volume fraction of ethyl alcohol of more than 1.5%, with the exception of wine materials);
5) tobacco products (but not raw tobacco);
6) passenger cars and motorcycles with an engine power exceeding 112.5 kW (150 hp);
7) motor gasoline;
8) diesel fuel;
9) motor oils for diesel and (or) carburetor (injection) engines;
10) straight-run gasoline. For the purposes of Chapter 22 of the Tax Code of the Russian Federation, straight-run gasoline means gasoline fractions obtained from the refining of oil, gas condensate, associated petroleum gas, natural gas, oil shale, coal and other raw materials, as well as products of their processing, with the exception of motor gasoline.
For the purposes of Art. 181 of the Tax Code of the Russian Federation, the gasoline fraction is a mixture of hydrocarbons boiling in the temperature range from 30 to 215 degrees. C at an atmospheric pressure of 760 millimeters of mercury.
4. Organizations and individual entrepreneurs transferred to the taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of the Tax Code of the Russian Federation do not have the right to switch to paying the Unified Agricultural Tax.
The taxation system in the form of a single tax on imputed income for certain types of activities (hereinafter referred to as UTII) is a special tax regime established by the Tax Code of the Russian Federation (regulated by Chapter 26.3 of the Tax Code of the Russian Federation), applied along with common system taxation (general taxation regime), provided for by the legislation of the Russian Federation on taxes and fees, is put into effect:
From January 1, 2006 - by regulatory legal acts of representative bodies of municipal districts, city districts, laws of federal cities of Moscow and St. Petersburg.
Chapter 26.3 of the Tax Code of the Russian Federation was introduced by Federal Law of July 24, 2002 N 104-FZ “On Amendments and Additions to Part Two Tax Code of the Russian Federation and some other acts of legislation of the Russian Federation, as well as on the recognition as invalid of certain acts of legislation of the Russian Federation on taxes and fees." This Law was adopted by the State Duma on July 1, 2002, approved by the Federation Council on July 10, 2002, published in the following publications: " Russian newspaper", N 138 - 139 dated July 30, 2002; "Collection of Legislation of the Russian Federation", N 30, Article 3021, dated July 29, 2002; "Parliamentary Newspaper", N 142 - 143 dated July 30, 2002.
In accordance with Art. 8 of the Federal Law of July 24, 2002 N 104-FZ, Chapter 26.3 of the Tax Code of the Russian Federation came into force on January 1, 2003.
Currently, Chapter 26.3 of Part Two of the Tax Code of the Russian Federation is in force taking into account the amendments and additions made by the following Federal Laws: dated December 31, 2002 N 190-FZ; dated December 31, 2002 N 191-FZ; dated July 7, 2003 N 117-FZ; dated July 20, 2004 N 65-FZ; dated July 20, 2004 N 66-FZ; dated June 29, 2004 N 58-FZ.
The UTII system can be applied to the following types of business activities:
1) provision of household services;
2) provision of veterinary services;
3) provision of repair, maintenance and cleaning services vehicles;
4) retail trade carried out through shops and pavilions with an area trading floor for each trade organization object no more than 150 square meters, tents, trays and other objects of trade organization, including those without a stationary retail space;
4.1) provision of services for storing vehicles in paid parking lots;
5) provision of catering services carried out using a hall with an area of no more than 150 square meters;
6) providing motor transport services for the transportation of passengers and cargo carried out by organizations and individual entrepreneurs operating no more than 20 vehicles;
7) distribution and (or) placement of outdoor advertising (sub-clause 7 was introduced by Federal Law No. 95-FZ of July 29, 2004, which entered into force on January 1, 2005).
Until January 1, 2006, the laws of the constituent entities of the Russian Federation (and from January 1, 2006, decisions of representative bodies of municipal districts, city districts, legislative (representative) bodies of state power of federal cities of Moscow and St. Petersburg) determine:
1) UTII procedure on the territory of the corresponding subject of the Russian Federation (from January 1, 2006 on the territory of the corresponding municipal district, city district, federal cities of Moscow and St. Petersburg);
2) types of business activities for which UTII is introduced, within the established list;
3) the value of the K2 coefficient specified in Article 346.27 of the Tax Code of the Russian Federation.
Payment of UTII by organizations provides for the replacement of the payment of corporate income tax (in relation to profits received from business activities, taxed by UTII), corporate property tax (in relation to property used for business activities, taxed by UTII) and the unified social tax (in relation to payments made to individuals in connection with conducting business activities subject to UTII).
Payment of UTII by individual entrepreneurs provides for the replacement of the payment of personal income tax (in relation to income received from business activities taxed by UTII), property tax of individuals (in relation to property used for business activities taxed by UTII) and the unified social tax ( in relation to income received from business activities subject to UTII, and payments made to individuals in connection with the conduct of business activities subject to UTII).
Organizations and individual entrepreneurs who are taxpayers of UTII are not recognized as VAT taxpayers (in relation to transactions recognized as objects of taxation in accordance with Chapter 21 of the Tax Code of the Russian Federation, carried out within the framework of business activities subject to UTII), with the exception of VAT payable in accordance with the Tax Code of the Russian Federation when importing goods into the customs territory of the Russian Federation.
Calculation and payment of other taxes and fees are carried out by UTII taxpayers in accordance with the general taxation regime.
The main disadvantage of the UTII system for the taxpayer is the obligation to pay UTII even in cases where the taxpayer does not have any income during the UTII tax period (quarter). This becomes the heaviest burden for those organizations and individual entrepreneurs whose sales of products and services are significantly influenced by the seasonality factor (for example, retail trade and catering in country and resort areas).
In addition, individual entrepreneurs still need to pay UTII in cases where they are temporarily unable to carry out their business activities. For example, in cases of illness or temporary disability caused by other reasons; in the absence of demand for the relevant types of goods (works, services). Organizations and individual entrepreneurs must pay UTII in the same amounts in cases of temporary downtime that arose as a result of external circumstances (fires, floods and other natural Disasters, lack of water supply, energy supply, etc.) and as a result of internal reasons (accidents, illness of workers, repairs, reconstruction, re-equipment of premises, etc.).
Translation to UTII organization, carrying out exclusively types of activities subject to UTII, means for it the impossibility (for types of activities subject to UTII):
Accrue depreciation for tax purposes on previously acquired and acquired fixed assets and intangible assets;
Offset losses from previous years for tax purposes;
Offset for tax purposes the amounts of paid Russian federal, regional and local taxes and fees, from the payment obligations of which UTII taxpayers are not exempt ( transport tax, water tax, National tax, customs duties and customs fees, excise taxes and VAT when importing goods into the customs territory of the Russian Federation, land tax, license fees, etc.);
Offset for tax purposes the amounts of taxes and fees paid in accordance with the laws of foreign states (this possibility exists for taxpayers paying corporate income tax on the basis of the general taxation regime);
Issue a VAT invoice to your customer or buyer.
Transfer to UTII of an individual entrepreneur who carries out exclusively types of activities falling under UTII, in addition to the above, means for him the inability to use:
Standard tax deductions(; can be very significant for a number of categories of disabled people, veterans, people with several minor children);
Social tax deductions (; essential for individuals who annually spend significant amounts of money on charitable purposes, on their own education or the education of their children, guardians and wards; important for individual entrepreneurs who are forced to spend significant cash for your own treatment and (or) treatment of your family members, for the purchase of medicines; is of particular importance for those paying for expensive treatments in medical institutions RF);
Professional tax deductions (; important for individual entrepreneurs carrying out activities with significant amounts of expenses).
Transferring an agricultural producer to UTII deprives him of the opportunity to apply the Unified Agricultural Tax system. In our opinion, such a ban is neither justified nor appropriate. In fact, one fact of sale by a taxpayer of the Unified Agricultural Tax to an individual who is not an individual entrepreneur, a kilogram of beef, a liter of milk or a dozen eggs may be the basis for this taxpayer to lose the right to use the Unified Agricultural Tax system and be forced to switch to a general taxation regime from the beginning of the new calendar year. year, and also carried out a recalculation and additional payment for the expired one for those taxes from which he was exempt in connection with the use of the Unified Agricultural Tax system. The fact of selling agricultural products or fish to an individual who is not an individual entrepreneur means the completion of a transaction related to retail trade.
Retail trade (for the purposes of Chapter 26.3 of the Tax Code of the Russian Federation) - trade in goods and provision of services to customers in cash, as well as using payment cards. TO this species entrepreneurial activity does not include the sale of excisable goods specified in subparagraphs 6 - 10 of paragraph 1 of Article 181 of the Tax Code of the Russian Federation, food and drinks, including alcohol, both in the manufacturer’s packaging and packaging, and without them, in bars, restaurants, cafes and other public catering outlets (Article 346.27 of the Tax Code of the Russian Federation; as amended by Federal Laws of December 31, 2002 N 191-FZ, dated July 7, 2003 N 117-FZ).
The UTII system can be applied to retail trade carried out through the following facilities:
Stationary trading network having trading floors,
A stationary retail chain that does not have sales floors,
Non-stationary trading network.
A stationary retail chain is a retail chain located in specially equipped buildings (parts thereof) and structures intended for trading. The stationary trading network is formed by building systems, firmly connected by the foundation with land plot and connected to engineering communications. This category of retail facilities includes shops, pavilions and kiosks. Non-stationary trading network - a trading network operating on the principles of delivery and distribution trade, as well as other objects of trade organization that are not classified as a stationary trading network (Article 346.27 of the Tax Code of the Russian Federation).
If in the territory in which the sale of one liter of milk was made, UTII has been introduced in relation to retail trade, the taxpayer of the Unified Agricultural Tax in accordance with clause 1 of Art. 346.28 of the Tax Code of the Russian Federation becomes a UTII taxpayer, since it carries out business activities in this territory that are subject to UTII. In accordance with paragraph 2 of Art. 346.28 of the Tax Code of the Russian Federation, taxpayers who are not registered with the tax authorities of the constituent entity of the Russian Federation in which they carry out types of business activities subject to UTII are required to register with the tax authorities at the place of implementation specified activities within no later than five days from the start of this activity and pay the UTII introduced in this subject of the Russian Federation.
This problem becomes particularly acute due to the fact that from the beginning of the new quarter, the UTII system can be introduced in any territory, and can also be extended to those types of business activities to which it did not previously apply.
In our opinion, it is completely possible to solve this problem only at the federal level by eliminating the ban on the transition to the Unified Agricultural Tax system for taxpayers transferred to the UTII system for certain types of activities. Let us recall that in 2003, on the basis of sub-clause. 12 clause 3 art. 346.12 of the Tax Code of the Russian Federation, a simplified taxation system in accordance with Chapter. 26.2 of the Tax Code of the Russian Federation did not have the right to apply organizations and individual entrepreneurs transferred to the taxation system in the form of UTII in accordance with Chapter 26.3 of the Tax Code of the Russian Federation. However, this ban was subsequently lifted, and currently individual entrepreneurs and organizations using the simplified taxation system can simultaneously be taxpayers under the UTII system. For income from types of business activities for which UTII has been introduced in a specific constituent entity of the Russian Federation, they pay UTII in accordance with the norms of Chapter. 26.3 of the Tax Code of the Russian Federation and the regional law on UTII, and for other income they pay taxes and fees in accordance with the norms of Chapter. 26.2 of the Tax Code of the Russian Federation "Simplified taxation system".
In 2004 - 2005, the legislative bodies of the constituent entities of the Russian Federation can solve the partially noted problem by introducing into the regional laws on UTII norms and rules that the UTII system is not applied to taxpayers of the Unified Agricultural Tax or may not be applied if they comply with certain established rules. regional law conditions (for example, when selling products only of own production). This kind of measure will allow regional agricultural producers and producers of fish farming products, without the risk of recalculating their tax obligations and forced transition to the general taxation regime, to sell their products at retail, but only on the territory of a given constituent entity of the Russian Federation.
Due to the fact that from January 1, 2006, the UTII system will be introduced not by the laws of the constituent entities of the Russian Federation, but by regulatory legal acts of representative bodies of municipal districts, city districts, and the laws of federal cities of Moscow and St. Petersburg, a partial solution to the noted problem will be possible through level of representative bodies of local self-government of municipal districts, city districts, legislative bodies of federal cities of Moscow and St. Petersburg, but only in relation to retail sales carried out in those territories in which the relevant regulatory legal acts or laws of the federal cities of Moscow and St. St. Petersburg.
The meanings of the concepts “local government bodies”, “municipal district”, “urban district” are established in Art. 2 of the Federal Law of October 6, 2003 N 131-FZ “On general principles local self-government in the Russian Federation" (as amended by Federal Laws of June 19, 2004 N 53-FZ and of August 12, 2004 N 99-FZ).
Municipal district - several settlements or settlements and inter-settlement territories, united by a common territory, within the boundaries of which local self-government is exercised in order to resolve issues of local importance of an inter-settlement nature by the population directly and (or) through elected and other local government bodies that can exercise certain state powers, transferred to local governments by federal laws and laws of constituent entities of the Russian Federation.
Urban district is an urban settlement that is not part of a municipal district and whose local government bodies exercise powers to resolve issues of local significance of the settlement and issues of local significance of the municipal district established by Federal Law N 131-FZ, and can also exercise certain state powers delegated to the bodies local self-government by federal laws and laws of constituent entities of the Russian Federation.
Settlement - urban or rural settlement.
Urban settlement - a city or town with adjacent territory (an urban settlement may also contain rural settlements that are not rural settlements in accordance with Federal Law N 131-FZ and the laws of the constituent entities of the Russian Federation), in which local self-government is exercised by the population directly and (or ) through elected and other local government bodies.
Rural settlement - one or more rural settlements united by a common territory (villages, villages, hamlets, kishlaks, auls and other rural settlements), in which local self-government is exercised by the population directly and (or) through elected and other local government bodies.
Intersettlement territory is a territory located outside the boundaries of settlements.
Municipal entity - an urban or rural settlement, municipal district, urban district or intracity territory of a city of federal significance.
Local self-government in the Russian Federation is an independent activity of the population recognized and guaranteed by the Constitution of the Russian Federation to resolve directly or through local government bodies issues of local importance, based on the interests of the population, its historical and other local traditions. Local self-government as an expression of the power of the people is one of the foundations of the constitutional system of the Russian Federation (Article 2 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”).
Local government bodies - elected directly by the population and (or) formed by a representative body municipality bodies vested with their own powers to resolve issues of local importance.
Issues of local importance - issues of direct support for the life of the population of a municipal formation, classified as such by the charter of the municipal formation in accordance with the Constitution of the Russian Federation, the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation,” and the laws of the constituent entities of the Russian Federation.
The terms “municipal” and “local” and phrases with these terms are used in relation to local government bodies, enterprises, institutions and organizations, property and other objects, the purpose of which is related to the implementation of the functions of local government, as well as in other cases related to the implementation by the population of local government (clause 2 of Article 2 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”).
The representative body of a municipal formation may exercise its powers if at least two-thirds of the established number of deputies is elected. The representative body of the settlement consists of deputies elected in municipal elections. A representative body of a settlement is not formed if the number of residents of the settlement with voting rights is less than 100 people. In this case, the powers of the representative body are exercised by a gathering of citizens.
The representative body of a municipal district may:
Consist of the heads of settlements that are part of the municipal district, and of deputies of the representative bodies of these settlements, elected by the representative bodies of the settlements from their composition in accordance with the equal norm of representation, regardless of the population of the settlement;
To be elected in municipal elections on the basis of universal, equal and direct suffrage by secret ballot. At the same time, the number of deputies elected from one settlement cannot exceed two-fifths of the established number of the representative body of the municipal district (see paragraphs 1 - 4 of Article 35 of the Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation”).
It should be emphasized that if the problem application of UTII in relation to taxpayers, the Unified Agricultural Tax will not be resolved (and this problem applies not only to retail sales, but also for public catering services, for the transportation of passengers and cargo by road, for the sale of household services) either at the federal, or regional level, or at the level of local governments of municipal districts and urban districts (from January 1, 2006), then only those producers of agricultural products and (or) fish farming products who sell all their products according to non-cash payments wholesale buyers - organizations or individual entrepreneurs.
5. Organizations that have branches and (or) representative offices do not have the right to switch to paying the Unified Agricultural Tax.
The meanings of the concepts “branch” and “representative office” are established by the Civil Code of the Russian Federation. A branch is a separate division of a legal entity located outside its location and performing all or part of its functions, including the functions of a representative office (Clause 2 of Article 55 of the Civil Code of the Russian Federation). A representative office is a separate division of a legal entity located outside its location, which represents the interests of the legal entity and protects them (Clause 1 of Article 55 of the Civil Code of the Russian Federation).
Representative offices and branches are not legal entities. They are endowed with property by the legal entity that created them and act on the basis of the provisions approved by it. The heads of representative offices and branches are appointed by the legal entity and act on the basis of its power of attorney. Representative offices and branches must be indicated in the constituent documents of the legal entity that created them (Clause 3, Article 55 of the Civil Code of the Russian Federation).
In acts of legislation of the Russian Federation on taxes and fees in relation to branches and representative offices, the general and broader concept of “a separate division of an organization” is used.
A separate division of an organization is any division territorially isolated from it, at the location of which stationary workplaces are equipped. Recognition of a separate division of an organization as such is carried out regardless of whether its creation is reflected or not reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified division. In this case, a workplace is considered a stationary workplace if it is created for a period of more than one month (see Article 11 of the Tax Code of the Russian Federation).
In the manner prescribed by the Tax Code of the Russian Federation, branches and other separate divisions of Russian organizations fulfill the obligations of these organizations to pay taxes and fees at the location of these branches and other separate divisions (see Article 23 of the Tax Code of the Russian Federation). Taxpayer organizations are subject to registration with the tax authorities accordingly:
By location Russian organization;
At the location of the separate divisions of the Russian organization (clause 1 of Article 83 of the Tax Code of the Russian Federation).
The location of a Russian organization means the place of its state registration.
The location of a separate division of a Russian organization is the place where this organization carries out its activities through its separate division (Clause 2 of Article 11 of the Tax Code of the Russian Federation).
It is important to emphasize that only those organizations that have separate divisions in the form of branches and (or) representative offices indicated as such in the organization’s constituent documents do not have the right to transition to the Unified Agricultural Tax system. The presence of separate divisions in an organization that are not branches and representative offices cannot be an obstacle either to the organization’s transition to paying the Unified Agricultural Tax or to its use of the Unified Agricultural Tax system in the future.
RUSSIAN FEDERATION
THE FEDERAL LAW
Document with changes made:
Federal Law of July 22, 2008 N 155-FZ (Rossiyskaya Gazeta, N 160, 07/30/2008) (for the procedure for entry into force, see).
____________________________________________________________________
Article 1
Introduce into (Collection of Legislation of the Russian Federation, 2000, N 32, Art. 3340; 2001, N 53, Art. 5023; 2003, N 46, Art. 4443; 2005, N 27, Art. 2707; 2006, N 12, Art. .1233) amendment, stating it as follows:
"Article 346_2. Taxpayers
1. Taxpayers of the unified agricultural tax (hereinafter in this chapter - taxpayers) are recognized as organizations and individual entrepreneurs who are agricultural producers and have switched to paying the unified agricultural tax in the manner established by this chapter.
2. For the purposes of this chapter, agricultural producers are recognized as organizations and individual entrepreneurs that produce agricultural products, carry out their primary and subsequent (industrial) processing (including on leased fixed assets) and sell these products, provided that in the total income from sales of goods (works, services) of such organizations and individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including products of their primary processing, produced by them from agricultural raw materials of their own production, is at least 70 percent, as well as agricultural consumer cooperatives (processing, marketing ( trading), supply, horticultural, gardening, livestock farming), recognized as such in accordance with the Federal Law "On Agricultural Cooperation", which have a share of income from the sale of agricultural products of their own production by members of these cooperatives, as well as from work performed (services) for members of these cooperatives cooperatives account for at least 70 percent of total income.
For the purposes of this chapter, agricultural producers also include city- and settlement-forming Russian fishery organizations, the number of employees in which, taking into account family members living with them, is at least half the population of the corresponding locality, which operate only fishing vessels that are their property. , registered as a legal entity in accordance with the legislation of the Russian Federation and for which the volume of fish products sold by them and (or) caught objects of aquatic biological resources amounts to in value terms more than 70 percent of the total volume of products they sell.
For organizations and individual entrepreneurs carrying out subsequent (industrial) processing of primary processed products produced by them from agricultural raw materials of their own production, the share of income from the sale of primary processed products produced by them from agricultural raw materials of their own production in the total income from the sale of products produced by them from agricultural raw materials raw materials of own production is determined based on the ratio of costs for the production of agricultural products and primary processing of agricultural products in the total amount of costs for the production of products from the agricultural raw materials produced by them.
3. For the purposes of this chapter, agricultural products include crop products of agriculture and forestry and livestock products (including those obtained as a result of growing and growing fish and other aquatic biological resources), specific types of which are determined by the Government of the Russian Federation in accordance with the All-Russian Classification of Products . At the same time, agricultural products do not include the catch of fish and other aquatic biological resources, with the exception of the catch of fish and other aquatic biological resources of city- and settlement-forming Russian fishery organizations specified in paragraph two of clause 2 of this article.
4. The procedure for classifying products as primary processed products made from agricultural raw materials of own production is established by the Government of the Russian Federation.
5. Agricultural producers have the right to switch to paying the unified agricultural tax if, based on the results of work for the calendar year preceding the year in which the organization or individual entrepreneur submits an application for the transition to paying the unified agricultural tax, in the total income from the sale of goods (works, services) ) of such organizations or individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production, is at least 70 percent.
An organization that is an agricultural producer, newly created in the current year, has the right to switch from the beginning of the next year to paying a single agricultural tax if, based on the results of the last reporting period for corporate income tax (the last reporting period for tax paid under the simplified taxation system in accordance with Chapter 26_2 of this Code) in the current year, in the total income from the sale of goods (work, services) of such an organization, the share of income from the sale of agricultural products produced by it, including primary processed products produced by it from agricultural raw materials of its own production, is at least 70 percent. An individual entrepreneur newly registered in the current year, who is an agricultural producer, has the right to switch from the beginning of the next year to paying a single agricultural tax if, based on the results of nine months of the current year, the total income from the business activities of such an individual entrepreneur includes the share of income from the sale of agricultural products produced by him, including primary processed products produced by it from agricultural raw materials of its own production account for at least 70 percent.
For the purposes of this paragraph, income from sales is determined in the manner prescribed by Article 249 of this Code; income specified in Article 251 of this Code is not taken into account.
6. The following persons do not have the right to switch to paying the unified agricultural tax:
the paragraph became invalid on January 1, 2009 - Federal Law of July 22, 2008 N 155-FZ;
2) organizations and individual entrepreneurs engaged in the production of excisable goods;
3) organizations and individual entrepreneurs carrying out entrepreneurial activities in the field of gambling business;
4) budgetary institutions.
7. Organizations and individual entrepreneurs transferred in accordance with the payment of a single tax on imputed income for certain types of activities for one or more types of entrepreneurial activity, have the right to switch to paying a single agricultural tax in relation to other types of entrepreneurial activities carried out by them. At the same time, the restrictions established by paragraph 5 of this article on the amount of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production, are determined based on all types of activities carried out by these organizations and individual entrepreneurs.
At the same time, with regard to the sale by taxpayers of the single agricultural tax of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production, through their stores, retail outlets, canteens and field kitchens, the taxation system is in the form of a single tax on imputed income for certain types activities in accordance with Chapter 26_3 of this Code does not apply."
Article 2
Clause 2 of Article 1 of the Federal Law of March 13, 2006 N 39-FZ "On Amendments to Chapters 26_1 and 26_3 of Part Two of the Tax Code of the Russian Federation and Article 2_1 of the Federal Law "On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and some other acts of the legislation of the Russian Federation on taxes and fees, as well as on the recognition as invalid of certain acts (provisions of acts) of the legislation of the Russian Federation on taxes and fees" (Collected Legislation of the Russian Federation, 2006, No. 12, Art. 1233) shall be deleted.
Article 3
1. This Federal Law comes into force on January 1, 2007, but not earlier than one month from the date of its official publication, with the exception of Article 2 of this Federal Law.
2. Article 2 of this Federal Law comes into force no earlier than one month after the date of official publication of this Federal Law.
The president
Russian Federation
V.Putin
Revision of the document taking into account
changes and additions prepared
JSC "Kodeks"
- Chapter 5. TAX AUTHORITIES. CUSTOMS. FINANCIAL AUTHORITIES. RESPONSIBILITY OF TAX AUTHORITIES, CUSTOMS AUTHORITIES, THEIR OFFICIALS (as amended by Federal Laws of 07/09/1999 N 154-FZ, of 06/29/2004 N 58-FZ)
- Chapter 6. INTERNAL AFFAIRS BODIES. INVESTIGATIVE BODIES (as amended by Federal Laws dated June 30, 2003 N 86-FZ, dated December 28, 2010 N 404-FZ)
- Chapter 7. OBJECTS OF TAXATION
- Chapter 8. FULFILLMENT OF THE OBLIGATION TO PAY TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law dated July 3, 2016 N 243-FZ)
- Chapter 10. REQUIREMENT FOR PAYMENT OF TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law dated July 3, 2016 N 243-FZ)
- Chapter 11. WAYS OF ENSURING FULFILLMENT OF OBLIGATIONS FOR PAYING TAXES, FEES, INSURANCE PREMIUMS (as amended by Federal Law No. 243-FZ of July 3, 2016)
- Chapter 12. CREDIT AND REFUND OF OVER PAID OR OVER COLLECTED AMOUNTS
- Chapter 13. TAX DECLARATION (as amended by Federal Law dated 07/09/1999 N 154-FZ)
- Chapter 14. TAX CONTROL
- Chapter 14.1. INTERDEPENDENT PERSONS. PROCEDURE FOR DETERMINING THE SHARE OF ONE ORGANIZATION IN ANOTHER ORGANIZATION OR AN INDIVIDUAL IN AN ORGANIZATION
- Chapter 14.2. GENERAL PROVISIONS ABOUT PRICES AND TAXATION. INFORMATION USED IN COMPARING THE TERMS OF TRANSACTIONS BETWEEN RELATED ENTITIES WITH THE TERMS OF TRANSACTIONS BETWEEN PERSONS THAT ARE NOT INTERDEPENDENTS
- Chapter 14.3. METHODS USED IN DETERMINING FOR TAXATION PURPOSES INCOME (PROFIT, REVENUE) IN TRANSACTIONS IN WHICH THE PARTIES ARE RELATED ENTITIES
- Chapter 14.4. CONTROLLED TRANSACTIONS. PREPARATION AND PRESENTATION OF DOCUMENTATION FOR TAX CONTROL PURPOSES. NOTICE OF CONTROLLED TRANSACTIONS
- Chapter 14.4-1. PRESENTATION OF DOCUMENTATION ON INTERNATIONAL GROUPS OF COMPANIES (introduced by Federal Law No. 340-FZ of November 27, 2017)
- Chapter 14.5. TAX CONTROL IN CONNECTION WITH TRANSACTIONS BETWEEN RELATED PERSONS
- Chapter 14.6. PRICING AGREEMENT FOR TAX PURPOSES
- Chapter 14.7. TAX MONITORING. REGULATIONS FOR INFORMATION INTERACTION
- Chapter 14.8. PROCEDURE FOR CONDUCTING TAX MONITORING. MOTIVATED OPINION OF THE TAX AUTHORITY
- Chapter 15. GENERAL PROVISIONS ON LIABILITY FOR TAX OFFENSE COMMITMENT
- Chapter 16. TYPES OF TAX OFFENSE AND RESPONSIBILITY FOR THEIR COMMITMENT
- Chapter 17. COSTS ASSOCIATED WITH TAX CONTROL
- Chapter 18. TYPES OF VIOLATIONS OF THE BANK’S OBLIGATIONS PROVIDED BY THE LEGISLATION ON TAXES AND FEES AND RESPONSIBILITY FOR THEIR COMPLETION
- Chapter 19. PROCEDURE FOR APPEALING ACTS OF TAX AUTHORITIES AND ACTIONS OR INACTIONS OF THEIR OFFICIALS
- Chapter 20. CONSIDERATION OF A COMPLAINT AND MAKING A DECISION ON IT
- Chapter 20.1. AUTOMATIC EXCHANGE OF FINANCIAL INFORMATION
- Chapter 20.2. INTERNATIONAL AUTOMATIC EXCHANGE OF COUNTRY REPORTS IN ACCORDANCE WITH INTERNATIONAL TREATIES OF THE RUSSIAN FEDERATION (introduced by Federal Law of November 27, 2017 N 340-FZ)
-
Section VIII. FEDERAL TAXES
- Chapter 21. VALUE ADDED TAX
- Chapter 22. EXCISE TAXES
- Chapter 23. INDIVIDUALS INCOME TAX
- Chapter 24. UNIFORM SOCIAL TAX (ARTICLES 234 - 245) Lost force on January 1, 2010. - Federal Law of July 24, 2009 N 213-FZ.
- Chapter 25. INCOME TAX OF ORGANIZATIONS (introduced by Federal Law dated 06.08.2001 N 110-FZ)
- Chapter 25.1. FEES FOR THE USE OF WILDLIFE OBJECTS AND FOR THE USE OF OBJECTS OF AQUATIC BIOLOGICAL RESOURCES (introduced by Federal Law of November 11, 2003 N 148-FZ)
- Chapter 25.2. WATER TAX (introduced by Federal Law dated July 28, 2004 N 83-FZ)
- Chapter 25.3. STATE DUTIES (introduced by Federal Law dated November 2, 2004 N 127-FZ)
- Chapter 25.4. TAX ON ADDITIONAL INCOME FROM PRODUCTION OF HYDROCARBONS RAW MATERIALS (introduced by Federal Law dated July 19, 2018 N 199-FZ)
- Chapter 26. TAX ON MINERAL EXTRACTION (introduced by Federal Law of 08.08.2001 N 126-FZ)
-
Section VIII.1. SPECIAL TAX REGIMES (introduced by Federal Law dated December 29, 2001 N 187-FZ)
- Chapter 26.1. TAX SYSTEM FOR AGRICULTURAL PRODUCERS (UNIFORM AGRICULTURAL TAX) (as amended by Federal Law No. 147-FZ of November 11, 2003)
- Chapter 26.2. SIMPLIFIED TAX SYSTEM (introduced by Federal Law of July 24, 2002 N 104-FZ)
- Chapter 26.3. TAX SYSTEM IN THE FORM OF A SINGLE TAX ON IMPLIED INCOME FOR SPECIFIC TYPES OF ACTIVITY (introduced by Federal Law No. 104-FZ of July 24, 2002)
- Chapter 26.4. TAX SYSTEM WHEN IMPLEMENTING PRODUCTION SHARING AGREEMENTS (introduced by Federal Law No. 65-FZ of 06.06.2003)
- Chapter 26.5. PATENT TAX SYSTEM (introduced by Federal Law dated June 25, 2012 N 94-FZ)
-
Section IX. REGIONAL TAXES AND FEES (introduced by Federal Law of November 27, 2001 N 148-FZ)
- Chapter 27. SALES TAX (ARTICLES 347 - 355) Lost force. - Federal Law of November 27, 2001 N 148-FZ.
- Chapter 28. TRANSPORT TAX (introduced by Federal Law of July 24, 2002 N 110-FZ)
- Chapter 29. TAX ON GAMING BUSINESS (introduced by Federal Law of December 27, 2002 N 182-FZ)
- Chapter 30. PROPERTY TAX OF ORGANIZATIONS (introduced by Federal Law of November 11, 2003 N 139-FZ)
- Section X. LOCAL TAXES AND FEES (as amended by Federal Law dated November 29, 2014 N 382-FZ) (introduced by Federal Law dated November 29, 2004 N 141-FZ)
- Chapter 31. LAND TAX
- Chapter 32. PROPERTY TAX OF INDIVIDUALS (introduced by Federal Law dated October 4, 2014 N 284-FZ)
- Chapter 33. TRADE FEE (introduced by Federal Law dated November 29, 2014 N 382-FZ)
-
Section XI. INSURANCE PREMIUMS IN THE RUSSIAN FEDERATION (introduced by Federal Law dated July 3, 2016 N 243-FZ)
- Chapter 34. INSURANCE PREMIUMS (introduced by Federal Law dated July 3, 2016 N 243-FZ)
Article 346.2 of the Tax Code of the Russian Federation. Taxpayers
2.2. For organizations and individual entrepreneurs carrying out subsequent (industrial) processing primary processed products, produced by them from agricultural raw materials of their own production or from agricultural raw materials of their own production of members of agricultural consumer cooperatives, the share of income from the sale of primary processed products produced by them from agricultural raw materials of their own production, and the share of income from the sale of primary processed products made from agricultural raw materials of their own production members of agricultural consumer cooperatives, in the total income from the sale of products produced by them from agricultural raw materials of their own production or from agricultural raw materials of their own production of members of agricultural consumer cooperatives are determined based on the ratio of expenses for the production of agricultural products and primary processing of agricultural products and the total amount of expenses for the production of products from agricultural raw materials produced by them.
3. For the purposes of this Code, agricultural products include crop products of agriculture and forestry and livestock products (including those obtained as a result of growing and growing fish and other aquatic biological resources), specific kinds which are determined by the Government of the Russian Federation in accordance with the All-Russian classifier products by type of economic activity. Moreover, in relation to agricultural producers specified in clause 2.1 of this article, agricultural products also include catches of aquatic biological resources, fish and other products from aquatic biological resources, which are specified in points 4 And 5 Article 333.3 of this Code, catches of aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fisheries and conservation of aquatic biological resources, fish and other products produced on vessels of the fishing fleet from aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fishing and conservation of aquatic biological resources.
4. Order Classification of products as primary processed products made from agricultural raw materials of own production is established by the Government of the Russian Federation.
5. The following agricultural producers have the right to pay the unified agricultural tax if they comply with the following conditions:
1) agricultural producers (with the exception of agricultural producers specified in subparagraphs 2 - this paragraph), if based on the results of work for the calendar year preceding the calendar year in which the organization or individual entrepreneur submits notification on the transition to the payment of a single agricultural tax, in the total income from the sale of goods (work, services) the share of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production, and (or) from the provision of services indicated V subparagraph 2 of paragraph 2 of this article is at least 70 percent;
2) agricultural producers - agricultural consumer cooperatives, if, based on the results of work for the calendar year preceding the calendar year in which they submit a notice of transition to paying the unified agricultural tax, in the total income from the sale of goods (work, services) the share of income from the sale of agricultural products of own production of members of agricultural consumer cooperatives, including primary processed products produced by these cooperatives from agricultural raw materials of own production of members of these cooperatives, as well as from work performed (services) for members of these cooperatives is at least 70 percent;
3) agricultural producers - fishery organizations that are city- and settlement-forming Russian fishery organizations, if they meet the following conditions:
if in the total income from the sale of goods (work, services) for the calendar year preceding the calendar year in which these organizations submit a notification of the transition to paying the unified agricultural tax, the share of income from the sale of their catches of aquatic biological resources and (or) produced from them own production of fish and other products from aquatic biological resources is at least 70 percent;
4) agricultural producers - fishery organizations (except for the organizations specified in subparagraph 3 of this paragraph) and individual entrepreneurs from the beginning of the next calendar year, if they meet the following conditions:
if the average number of employees, determined in ok, established by the federal executive body authorized in the field of statistics, for each of the two calendar years preceding the calendar year in which the organization or individual entrepreneur submits notification on the transition to paying a single agricultural tax, does not exceed 300 people;
if in the total income from the sale of goods (work, services) for the calendar year preceding the calendar year in which the notification of the transition to the payment of the unified agricultural tax is submitted, the share of income from the sale of their catches of aquatic biological resources and (or) produced from them on their own fish and other products from aquatic biological resources is at least 70 percent;
5) organizations newly created in the current year (with the exception of organizations specified in subparagraphs 6 and this paragraph) from the beginning of the next calendar year, if in the total amount of income from the sale of goods (works, services) based on the results of the last reporting period in the current calendar year, determined in connection with the application of a different tax regime, the share of income from the sale of agricultural products produced by these organizations, including primary processed products produced by them from agricultural raw materials of their own production, is at least 70 percent;
6) agricultural consumer cooperatives newly created in the current calendar year from the beginning of the next calendar year, if in the total volume of income from the sale of goods (work, services) for the last reporting period in the current calendar year, determined in connection with the application of a different tax regime, the share of income from the sale of agricultural products of own production of members of agricultural consumer cooperatives, including primary processed products produced by these cooperatives from agricultural raw materials of own production of members of these cooperatives, as well as from work performed (services) for members of these cooperatives is at least 70 percent;
7) fishery organizations newly created in the current calendar year or newly registered individual entrepreneurs have the right to submit notification on the transition to the payment of a single agricultural tax from the beginning of the next calendar year, subject to the following conditions:
if, based on the results of the last reporting period in the current calendar year, the average number of employees, determined in ok, established by the federal executive body authorized in the field of statistics, does not exceed 300 people (this norm does not apply to city- and settlement-forming Russian fishery organizations);
if in the total volume of income from the sale of goods (work, services) for the last reporting period in the current calendar year, determined in connection with the application of a different tax regime, the share of income from the sale of fish and (or) objects of aquatic biological resources caught by them, including their products primary processing carried out on their own from fish and (or) objects of aquatic biological resources caught by them is at least 70 percent;
if they fish on vessels of the fishing fleet owned by them, or use them on the basis of charter agreements (bareboat charter and time charter);
8) individual entrepreneurs newly registered in the current calendar year (with the exception of individual entrepreneurs specified in 4) state-owned, budgetary and autonomous institutions. 7. Organizations and individual entrepreneurs who transferred in accordance with Chapter 26.3
of this Code to pay a single tax on imputed income for certain types of activities for one or more types of entrepreneurial activity, has the right to switch to paying a single agricultural tax in relation to other types of entrepreneurial activities carried out by them. However, the restrictions set paragraph 5
of this article, by the volume of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production and by the volume of income from the sale of agricultural products of their own production by members of agricultural consumer cooperatives, as well as from work performed (services) for members of these cooperatives are determined based on all types of activities carried out by these organizations and individual entrepreneurs. At the same time, in relation to the sale by taxpayers of the unified agricultural tax of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production or agricultural products of their own production by members of agricultural consumer cooperatives, including primary processed products produced by these cooperatives from agricultural raw materials of their own production of members of these cooperatives, through their stores, retail outlets, canteens and field kitchens, a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3
this Code does not apply.
2. The application of a simplified system of taxation by organizations provides for their exemption from the obligation to pay corporate income tax, corporate property tax and the unified social tax. Organizations applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with this Code. Code.
Organizations using a simplified taxation system pay insurance premiums for compulsory pension insurance in accordance with the legislation of the Russian Federation.
Other taxes are paid by organizations applying the simplified taxation system in accordance with the legislation on taxes and fees.
Federal Law No. 85-FZ of May 17, 2007 amended paragraph 3 of this Code, which comes into force on January 1, 2008.
3. The application of a simplified taxation system by individual entrepreneurs provides for their exemption from the obligation to pay personal income tax (in relation to income received from business activities), personal property tax (in relation to property used for business activities) and the unified social tax (in relation to income received from business activities, as well as payments and other remuneration accrued by them in favor of individuals). Individual entrepreneurs applying the simplified taxation system are not recognized as taxpayers of value added tax, with the exception of value added tax payable in accordance with this Code when importing goods into the customs territory of the Russian Federation, as well as value added tax paid in accordance with of this Code.
Individual entrepreneurs using the simplified taxation system pay insurance contributions for compulsory pension insurance in accordance with the legislation of the Russian Federation.
Other taxes are paid by individual entrepreneurs using a simplified taxation system in accordance with the legislation on taxes and fees.
4. For organizations and individual entrepreneurs using a simplified taxation system, valid order conducting cash transactions and the procedure for presenting statistical reporting.
5. Organizations and individual entrepreneurs applying the simplified taxation system are not exempt from performing the duties of tax agents provided for by this Code.
Article 346.12 of the Tax Code of the Russian Federation - TaxpayerAnd
1. Taxpayers are organizations and individual entrepreneurs that have switched to a simplified taxation system and apply it in the manner established by this chapter.
2. An organization has the right to switch to a simplified taxation system if, based on the results of nine months of the year in which the organization submits an application to switch to a simplified taxation system, income determined in accordance with this Code does not exceed 15 million rubles.
The value specified in paragraph one of this paragraph size limit income of an organization, limiting the right of the organization to switch to a simplified taxation system, is subject to indexation by a deflator coefficient, established annually for each subsequent calendar year and taking into account the change consumer prices for goods (work, services) in the Russian Federation for the previous calendar year, as well as for deflator coefficients that were applied in accordance with this paragraph earlier. The deflator coefficient is determined and subject to official publication in the manner established by the Government of the Russian Federation.
Federal Law No. 137-FZ of July 27, 2006 introduced amendments to paragraph 3 of this Code, which come into force on January 1, 2007.
3. The following are not entitled to apply the simplified taxation system:
1) organizations with branches and (or) representative offices;
3) insurers;
4) non-state pension funds;
5) investment funds;
6) professional participants securities market;
7) pawnshops;
8) organizations and individual entrepreneurs engaged in the production of excisable goods, as well as the extraction and sale of minerals, with the exception of common minerals;
9) organizations and individual entrepreneurs involved in the gambling business;
10) notaries engaged in private practice, lawyers who have established law offices, as well as other forms of legal entities;
11) organizations that are parties to production sharing agreements;
13) organizations and individual entrepreneurs transferred to the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code;
14) organizations in which the share of participation of other organizations is more than 25 percent. This restriction does not apply to organizations authorized capital which consists entirely of contributions public organizations disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, for non-profit organizations, including consumer cooperation organizations, operating in accordance with the Law of the Russian Federation dated 19 June 1992 N 3085-I “On consumer cooperation (consumer societies, their unions) in the Russian Federation”, as well as business societies whose sole founders are consumer societies and their unions operating in accordance with this Law;
15) organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people;
16) organizations whose residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, exceeds 100 million rubles. For the purposes of this subclause, fixed assets and intangible assets that are subject to depreciation and are recognized as depreciable property are taken into account in accordance with Chapter 25 of this Code;
17) budgetary institutions;
Federal Law No. 85-FZ of May 17, 2007 introduced amendments to subparagraph 18 of paragraph 3 of this Code, which come into force on January 1, 2008.
18) foreign organizations.
4. Organizations and individual entrepreneurs transferred in accordance with Chapter 26.3 of this Code to pay a single tax on imputed income for certain types of activities for one or more types of business activities, have the right to apply a simplified taxation system in relation to other types of business activities carried out by them. At the same time, restrictions on the number of employees and the value of fixed assets and intangible assets established by this chapter in relation to such organizations and individual entrepreneurs are determined based on all types of activities carried out by them, and the maximum amount of income established by paragraph 2 of this article is determined by those types activities, taxation of which is carried out in accordance with the general taxation regime.
Article 346.13 of the Tax Code of the Russian Federation - Procedure and conditions for the beginning and termination of the application of the simplified taxation system
Federal laws of December 29, 2004 N 205-FZ and of July 21, 2005 N 101-FZ introduced amendments to this Code, which come into force on January 1, 2006.1. Organizations and individual entrepreneurs who have expressed a desire to switch to a simplified taxation system submit, during the period from October 1 to November 30 of the year preceding the year from which taxpayers switch to a simplified taxation system, to the tax authority at their location (place of residence) statement. At the same time, organizations in an application for the transition to a simplified taxation system report the amount of income for nine months of the current year, as well as the average number of employees for specified period and the residual value of fixed assets and intangible assets as of October 1 of the current year.
The choice of taxable object is carried out by the taxpayer before the beginning of the tax period in which the simplified taxation system is applied for the first time. In the event of a change in the chosen object of taxation after filing an application for transition to a simplified taxation system, the taxpayer is obliged to notify the tax authority about this before December 20 of the year preceding the year in which the simplified taxation system was first applied.
In accordance with Federal Law No. 101-FZ of July 21, 2005, taxpayers who switched to a simplified taxation system from January 1, 2003 and chose income as the object of taxation have the right, from January 1, 2006, to change the object of taxation by notifying the tax authorities no later than December 20, 2005
Federal Law No. 85-FZ of May 17, 2007 amended paragraph 2 of this Code, which comes into force on January 1, 2008.
2. A newly created organization and a newly registered individual entrepreneur have the right to submit an application for the transition to a simplified taxation system within five days from the date of registration with the tax authority indicated in the certificate of registration with the tax authority, issued in accordance with paragraph two of paragraph 2 of this Code. In this case, the organization and individual entrepreneur have the right to apply the simplified taxation system from the date of registration with the tax authority indicated in the certificate of registration with the tax authority.
Organizations and individual entrepreneurs that, in accordance with the regulatory legal acts of the representative bodies of municipal districts and city districts, the laws of the federal cities of Moscow and St. Petersburg on the taxation system in the form of a single tax on imputed income for certain types of activities, before the end of the current calendar year, ceased to be taxpayers of the single tax on imputed income have the right, on the basis of an application, to switch to a simplified taxation system from the beginning of the month in which their obligation to pay the single tax on imputed income was terminated.
3. Taxpayers applying the simplified taxation system do not have the right to switch to a different taxation regime before the end of the tax period, unless otherwise provided by this article.
Federal Law No. 85-FZ of May 17, 2007 introduced amendments to paragraph 4 of this Code, which come into force on January 1, 2008.
4. If, at the end of the reporting (tax) period, the taxpayer’s income, determined in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of this Code, exceeded 20 million rubles and (or) during the reporting (tax) period there was a non-compliance with the requirements established paragraphs 3 and 4 of Article 346.12 and paragraph 3 of this Code, such a taxpayer is considered to have lost the right to apply the simplified taxation system from the beginning of the quarter in which the specified excess and (or) non-compliance with the specified requirements occurred.
In this case, the amounts of taxes payable when using a different taxation regime are calculated and paid in the manner prescribed by the legislation of the Russian Federation on taxes and fees for newly created organizations or newly registered individual entrepreneurs. The taxpayers specified in this paragraph do not pay penalties and fines for late payment monthly payments during the quarter in which these taxpayers switched to a different tax regime.
The value of the taxpayer's income limit specified in paragraph one of this paragraph, which limits the taxpayer's right to apply the simplified taxation system, is subject to indexation in the manner prescribed by paragraph 2 of this Code.
Federal Law No. 268-FZ of December 30, 2006 amended paragraph 5 of this Code, which comes into force after one month from the date of official publication of the said Federal Law
5. The taxpayer is obliged to inform the tax authority about the transition to a different taxation regime, carried out in accordance with paragraph 4 of this article, within 15 calendar days after the expiration of the reporting (tax) period.
6. A taxpayer applying a simplified taxation system has the right to switch to a different taxation regime from the beginning of the calendar year, notifying the tax authority no later than January 15 of the year in which he intends to switch to a different taxation regime.
7. A taxpayer who has switched from a simplified taxation system to another tax regime has the right to switch again to a simplified taxation system no earlier than one year after he lost the right to use the simplified taxation system.
Article 346.14 of the Tax Code of the Russian Federation - Objects of taxation
Federal Law No. 101-FZ of July 21, 2005 amended this Code, coming into force on January 1, 2006.1. The objects of taxation are:
income reduced by expenses.
2. The choice of the object of taxation is carried out by the taxpayer himself, with the exception of the case provided for in paragraph 3 of this article. The object of taxation cannot be changed by the taxpayer for three years from the beginning of the application of the simplified taxation system.
3. Taxpayers who are parties to a simple partnership agreement (joint activity agreement) or agreement trust management property, apply as an object of taxation income reduced by the amount of expenses.
Federal Law No. 85-FZ of May 17, 2007 introduced amendments to this Code, which come into force on January 1, 2008.
Article 346.15. Procedure for determining income
1. When determining the object of taxation, taxpayers take into account the following income:
Article 346.15 of the Tax Code of the Russian Federation - Procedure for determining income
1. When determining the object of taxation, taxpayers take into account the following income:income from sales determined in accordance with this Code;
non-operating income determined in accordance with this Code.
When determining the object of taxation, income provided for by this Code is not taken into account.
Income in the form of dividends received, the taxation of which is carried out, is not taken into account as income. tax agent in accordance with the provisions of Articles 214 and 275 of this Code.
Article 346.16 of the Tax Code of the Russian Federation - Procedure for determining expenses
Federal Law of July 27, 2006 N 137-FZ, which comes into force on January 1, 2007, and Federal Law of May 17, 2007 N 85-FZ, which comes into force on January 1, 2008 and applies to legal relations , arising from January 1, 2007, changes have been made to this Code.Article 346.17 of the Tax Code of the Russian Federation - Procedure for recognizing income and expenses
Federal Law No. 85-FZ of May 17, 2007 introduced amendments to paragraph 1 of this Code, which come into force on January 1, 2008.
1. For the purposes of this chapter, the date of receipt of income is the day of receipt of funds in bank accounts and (or) in the cash register, receipt of other property (work, services) and (or) property rights, as well as repayment of debt (payment) to the taxpayer in another way (cash method).
When the buyer uses a bill of exchange in payments for goods (work, services) purchased by him, the date of receipt of income from the taxpayer is the date of payment of the bill of exchange (the day of receipt of funds from the drawer or another person obligated under the specified bill of exchange) or the day the taxpayer transfers the specified bill of exchange by endorsement to a third party.
If the taxpayer returns amounts previously received as advance payment for the supply of goods, performance of work, provision of services, transfer of property rights, the income of the tax (reporting) period in which the return was made is reduced by the amount of the refund.
Federal Law of July 27, 2006 N 137-FZ, which comes into force on January 1, 2007, and Federal Law of May 17, 2007 N 85-FZ, which comes into force on January 1, 2008 and applies to legal relations arising from January 1, 2007, paragraph 2 of this Code has been amended
2. Expenses of the taxpayer are recognized as expenses after their actual payment. For the purposes of this chapter, payment for goods (work, services) and (or) property rights is recognized as the termination of the obligation of the taxpayer - purchaser of goods (work, services) and (or) property rights to the seller, which is directly related to the supply of these goods (performance of work, provision of services) and (or) transfer of property rights. In this case, expenses are taken into account as expenses, taking into account the following features:
1) material costs(including expenses for the purchase of raw materials and materials), as well as labor costs - at the time of repayment of the debt by writing off funds from the taxpayer’s current account, payment from the cash register, and in the case of another method of repaying the debt - at the time of such repayment. A similar procedure applies to payment of interest for the use of borrowed funds (including bank loans) and when paying for third party services. In this case, the costs of purchasing raw materials and materials are taken into account as expenses as these raw materials and materials are written off for production;
2) expenses for paying the cost of goods purchased for further implementation, - as the said goods are sold. For tax purposes, a taxpayer has the right to use one of the following methods for valuing purchased goods:
at the cost of the first in time of acquisition (FIFO);
at the cost of the most recent acquisition (LIFO);
at average cost;
at the cost of a unit of goods.
Costs directly related to the sale of these goods, including costs of storage, maintenance and transportation, are taken into account as expenses after their actual payment;
3) expenses for paying taxes and fees - in the amount actually paid by the taxpayer. If there is a debt to pay taxes and fees, the expenses for its repayment are taken into account as expenses within the limits of the actually repaid debt in those reporting (tax) periods when the taxpayer repays the specified debt;
4) expenses for the acquisition (construction, production) of fixed assets, completion, additional equipment, reconstruction, modernization and technical re-equipment of fixed assets, as well as expenses for the acquisition (creation by the taxpayer himself) of intangible assets, taken into account in the manner prescribed by paragraph 3 of this Code, are reflected on the last day of the reporting (tax) period in the amount of amounts paid. In this case, these expenses are taken into account only for fixed assets and intangible assets used in carrying out business activities;
5) when the taxpayer issues a bill of exchange to the seller in payment for purchased goods (work, services) and (or) property rights, expenses for the acquisition of the specified goods (work, services) and (or) property rights are taken into account after payment of the specified bill. When the taxpayer transfers to the seller a bill of exchange issued by a third party in payment for purchased goods (work, services) and (or) property rights, the costs of acquiring the specified goods (work, services) and (or) property rights are taken into account on the date of transfer of the specified bill for the purchased goods (works, services) and (or) property rights. The expenses specified in this subclause are taken into account based on the contract price, but not more than the amount debt obligation specified in the bill.
3. Taxpayers who determine income and expenses in accordance with this chapter do not take into account amount differences as part of income and expenses for tax purposes if, under the terms of the agreement, the obligation (claim) is expressed in conventional monetary units.
Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with paragraph 4, which comes into force on January 1, 2008.
4. When a taxpayer switches from an object of taxation in the form of income to an object of taxation in the form of income reduced by the amount of expenses, expenses related to the tax periods in which the object of taxation in the form of income was applied are not taken into account when calculating the tax base.
Article 346.18 of the Tax Code of the Russian Federation - Tax base
Federal Law No. 101-FZ of July 21, 2005 amended this Code, coming into force on January 1, 2006.1. If the object of taxation is the income of an organization or individual entrepreneur, the tax base is recognized as the monetary expression of the income of the organization or individual entrepreneur.
2. If the object of taxation is the income of an organization or individual entrepreneur, reduced by the amount of expenses, the tax base is recognized as the monetary value of income reduced by the amount of expenses.
3. Income and expenses expressed in foreign currency, are taken into account in conjunction with income and expenses expressed in rubles. In this case, income and expenses expressed in foreign currency are recalculated into rubles according to official rate Central Bank of the Russian Federation, established respectively on the date of receipt of income and (or) the date of expenditure.
4. Income received in in kind, are accounted for at market prices.
5. When determining the tax base, income and expenses are determined on an accrual basis from the beginning of the tax period.
6. A taxpayer who uses as an object of taxation income reduced by the amount of expenses, pays the minimum tax in the manner prescribed by this paragraph.
The amount of the minimum tax is calculated for the tax period in the amount of 1 percent of the tax base, which is income determined in accordance with this Code.
The minimum tax is paid if for the tax period the amount of tax calculated in the general manner is less than the amount of the calculated minimum tax.
The taxpayer has the right in the following tax periods to include the amount of the difference between the amount of the minimum tax paid and the amount of tax calculated in the general manner as expenses when calculating the tax base, including increasing the amount of losses that can be carried forward in accordance with the provisions of paragraph 7 of this article.
7. A taxpayer who uses income reduced by the amount of expenses as an object of taxation has the right to reduce the tax base calculated at the end of the tax period by the amount of the loss received based on the results of previous tax periods in which the taxpayer applied a simplified taxation system and used income as an object of taxation , reduced by the amount of expenses. In this case, a loss is understood as the excess of expenses determined in accordance with this Code over income determined in accordance with this Code.
The loss specified in this paragraph cannot reduce the tax base by more than 30 percent. In this case, the remaining part of the loss can be carried forward to the following tax periods, but not more than 10 tax periods.
The taxpayer is obliged to keep documents confirming the amount of the loss incurred and the amount by which the tax base was reduced for each tax period, during the entire period of using the right to reduce the tax base by the amount of the loss.
A loss received by a taxpayer when applying other taxation regimes is not accepted upon transition to a simplified taxation system.
The loss received by the taxpayer when applying the simplified taxation system is not accepted when switching to other taxation regimes.
8. Taxpayers transferred for certain types of activities to pay a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, keep separate records of income and expenses under different special tax regimes. If it is impossible to separate expenses when calculating the tax base for taxes calculated under different special tax regimes, these expenses are distributed in proportion to the shares of income in the total amount of income received when applying the specified special tax regimes.
Article 346.19 of the Tax Code of the Russian Federation - Tax period. Reporting period
1. The tax period is a calendar year.2. Reporting periods are the first quarter, six months and nine months of the calendar year.
Article 346.20 of the Tax Code of the Russian Federation - Tax rates
1. If the object of taxation is income, the tax rate is set at 6 percent.2. If the object of taxation is income reduced by the amount of expenses, the tax rate is set at 15 percent.
Article 346.21 of the Tax Code of the Russian Federation - Procedure for calculating and paying tax
Federal Law No. 101-FZ of July 21, 2005 amended this Code, coming into force on January 1, 2006.1. The tax is calculated as the corresponding tax rate percentage of the tax base.
2. The tax amount at the end of the tax period is determined by the taxpayer independently.
3. Taxpayers who have chosen income as an object of taxation, based on the results of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income, calculated on an accrual basis from the beginning of the tax period until the end of the first quarter, half a year, nine months, respectively. taking into account previously calculated amounts of advance tax payments.
The amount of tax (advance tax payments) calculated for the tax (reporting) period is reduced by the specified taxpayers by the amount of insurance contributions for compulsory pension insurance paid (within the calculated amounts) for the same period of time in accordance with the legislation of the Russian Federation, as well as for the amount of temporary disability benefits paid to employees. In this case, the amount of tax (advance tax payments) cannot be reduced by more than 50 percent.
4. Taxpayers who have chosen income reduced by the amount of expenses as an object of taxation, at the end of each reporting period, calculate the amount of the advance tax payment based on the tax rate and actually received income reduced by the amount of expenses calculated on an accrual basis from the beginning of the tax period to the end of the first quarter, half year, nine months, respectively, taking into account the previously calculated amounts of advance tax payments.
5. Previously calculated amounts of advance tax payments are counted when calculating the amounts of advance tax payments for the reporting period and the amount of tax for the tax period.
6. Payment of tax and advance payments of tax is made at the location of the organization (place of residence of the individual entrepreneur).
7. Tax payable at the end of the tax period is paid no later than the deadline established for filing tax returns for the corresponding tax period in paragraphs 1 and 2 of this Code.
Advance tax payments are paid no later than the 25th day of the first month following the expired reporting period.
Article 346.22 of the Tax Code of the Russian Federation - Crediting tax amounts
Federal Law No. 183-FZ of December 28, 2004 introduced amendments to this Code, which come into force on January 1, 2005.Tax amounts are credited to the accounts of the authorities Federal Treasury for their subsequent distribution to budgets of all levels and budgets of state extra-budgetary funds in accordance with the budget legislation of the Russian Federation.
Article 346.23 of the Tax Code of the Russian Federation - Tax return
Federal Law No. 137-FZ of July 27, 2006 introduced amendments to paragraph 1 of this Code, which come into force on January 1, 2007.1. Taxpaying organizations, after the expiration of the tax (reporting) period, submit tax returns to the tax authorities at their location.
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.
2. 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.
Federal Law No. 58-FZ of June 29, 2004 amended paragraph 3 of this Code, which comes into force after one month from the date of official publication of the said Federal Law
3. The form of tax returns and the procedure for filling them out are approved by the Ministry of Finance of the Russian Federation.
Article 346.24 of the Tax Code of the Russian Federation - Tax accounting
Federal Law of July 21, 2005 N 101-FZ of this Code is set out in new edition, coming into force on January 1, 2006.Taxpayers are required to keep records of income and expenses for the purpose of calculating the tax base for taxes in the book of income and expenses of organizations and individual entrepreneurs using the simplified taxation system, the form and procedure for filling out which are approved by the Ministry of Finance of the Russian Federation.
Article 346.25 of the Tax Code of the Russian Federation - Features of calculating the tax base when transitioning to a simplified taxation system from other taxation regimes and when transitioning from a simplified taxation system to other taxation regimes
Federal Law No. 101-FZ of July 21, 2005 amended this Code, coming into force on January 1, 2006.1. Organizations that, before the transition to a simplified taxation system, used the accrual method when calculating corporate income tax, when transitioning to a simplified taxation system, comply with the following rules:
1) on the date of transition to a simplified taxation system, the tax base includes amounts of funds received before the transition to a simplified taxation system in payment under contracts, the execution of which the taxpayer carries out after the transition to a simplified taxation system;
3) funds received after the transition to a simplified taxation system are not included in the tax base if, according to the rules of tax accounting on an accrual basis, these amounts were included in income when calculating the tax base for corporate income tax;
4) expenses incurred by an organization after the transition to a simplified taxation system are recognized as expenses deducted from the tax base on the date of their implementation, if payment for such expenses was made before the transition to a simplified taxation system, or on the date of payment, if payment was made after the transition organizations to a simplified taxation system;
5) funds paid after the transition to the simplified taxation system to pay for the organization’s expenses are not deducted from the tax base if, before the transition to the simplified taxation system, such expenses were taken into account when calculating the tax base for corporate income tax in accordance with Chapter 25 of this Code.
Federal Law No. 85-FZ of May 17, 2007 sets out paragraph 2 of this Code in a new wording, which comes into force on January 1, 2008.
2. Organizations that used the simplified taxation system, when switching to calculating the tax base for corporate income tax using the accrual method, comply with the following rules:
1) income is recognized as income in the amount of proceeds from the sale of goods (performance of work, provision of services, transfer of property rights) during the period of application of the simplified taxation system, payment (partial payment) of which is not made before the date of transition to calculating the tax base for income tax accrual basis;
2) expenses for the acquisition during the period of application of the simplified tax system of goods (work, services, property rights) that were not paid (partially paid) by the taxpayer before the date of transition to calculating the tax base for income tax on the accrual basis are recognized as expenses, if otherwise not provided for by Chapter 25 of this Code.
The income and expenses specified in subparagraphs 1 and 2 of this paragraph are recognized as income (expenses) of the month of transition to calculating the tax base for corporate income tax using the accrual method.
2.1. When an organization switches to a simplified taxation system, tax accounting as of the date of such transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid before the transition to a simplified taxation system, in the form of the difference in the purchase price ( construction, manufacturing, creation by the organization itself) and the amount of accrued depreciation in accordance with the requirements of Chapter 25 of this Code.
When transitioning to a simplified taxation system for an organization that applies the taxation system for agricultural producers (unified agricultural tax) in accordance with Chapter 26.1 of this Code, tax accounting as of the date of this transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by itself). organization) of intangible assets, determined on the basis of their residual value at the time of the transition to the payment of the unified agricultural tax, reduced by the amount of expenses determined in the manner prescribed by subparagraph 2 of paragraph 4 of this Code for the period of application of Chapter 26.1 of this Code.
When transitioning to a simplified taxation system of an organization that applies a taxation system in the form of a single tax on imputed income for certain types of activities in accordance with Chapter 26.3 of this Code, tax accounting as of the date of this transition reflects the residual value of acquired (constructed, manufactured) fixed assets and acquired (created by the organization itself) intangible assets that were paid before the transition to a simplified taxation system, in the form of the difference in the purchase price (construction, production, creation by the organization itself) of fixed assets and intangible assets and the amount of depreciation accrued in the manner established by the legislation of the Russian Federation on accounting accounting for the period of application of the taxation system in the form of a single tax on imputed income for certain types of activities.
Federal Law No. 85-FZ of May 17, 2007 sets out paragraph 3 of this Code in a new wording, which comes into force on January 1, 2008.
3. If an organization switches from a simplified taxation system to other taxation regimes (with the exception of the taxation system in the form of a single tax on imputed income for certain types of activities) and has fixed assets and intangible assets, acquisition costs (construction, production, creation by the organization itself, completion, additional equipment, reconstruction, modernization and technical re-equipment) which are not transferred (not completely transferred) to expenses for the period of application of the simplified taxation system in the manner prescribed by paragraph 3 of this Code, in tax accounting as of the date of such transition the residual value of fixed assets and intangible assets is determined by reducing the value (residual value determined at the time of transition to the simplified taxation system) of these fixed assets and intangible assets by the amount of expenses determined for the period of application of the simplified taxation system of expenses in the manner prescribed by paragraph 3 of this Code.
4. Individual entrepreneurs, when transitioning from other taxation regimes to a simplified taxation system and from a simplified taxation system to other taxation regimes, apply the rules provided for in paragraphs 2.1 and 3 of this article.
Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with paragraph 5, which comes into force on January 1, 2008.
5. Organizations and individual entrepreneurs that previously applied the general taxation regime, when transitioning to a simplified taxation system, comply with the following rule: amounts of value added tax calculated and paid by the taxpayer of value added tax on amounts of payment, partial payment received before the transition to the simplified system taxation on account of upcoming supplies of goods, performance of work, provision of services or transfer of property rights carried out during the period after the transition to a simplified taxation system are subject to deduction in the latter tax period, preceding the month of the transition of the value added tax taxpayer to the simplified taxation system, in the presence of documents indicating the refund of tax amounts to buyers in connection with the taxpayer’s transition to the simplified taxation system.
Federal Law No. 85-FZ of May 17, 2007 supplemented this Code with paragraph 6, which comes into force on January 1, 2008.
6. Organizations and individual entrepreneurs that have applied the simplified taxation system, when switching to the general taxation regime, comply with the following rule: the amount of value added tax presented to the taxpayer applying the simplified taxation system when he purchases goods (works, services, property rights) that were not classified as expenses deducted from the tax base when applying the simplified taxation system, are accepted for deduction upon transition to the general taxation regime in the manner prescribed by Chapter 21 of this Code for taxpayers of value added tax.
Article 346.25.1 of the Tax Code of the Russian Federation - Features of the application of the simplified taxation system by individual entrepreneurs based on a patent
Federal Law No. 85-FZ of May 17, 2007 introduced amendments to this Code, which come into force on January 1, 2008.1. Individual entrepreneurs carrying out one of the types of business activities listed in paragraph 2 of this article have the right to switch to a simplified taxation system based on a patent.
In this case, they are subject to the norms established by this Code, taking into account the features provided for in this article.
2. The use of a simplified taxation system based on a patent is permitted to individual entrepreneurs who do not involve employees in their business activities, including under civil contracts, and who carry out one of the following types of business activities:
1) repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear;
2) repair, painting and sewing of shoes;
3) production of felted shoes;
4) production of textile haberdashery;
5) production and repair of metal haberdashery, keys, license plates, street signs;
6) production of mourning wreaths, artificial flowers, garlands;
7) production of fences, monuments, wreaths from metal;
8) manufacturing and repair of furniture;
9) production and restoration of carpets and rugs;
10) repair and maintenance of household radio-electronic equipment, household machines and household appliances, repair and production of metal products;
11) production of equipment for sport fishing;
12) chasing and engraving of jewelry;
13) production and repair of games and toys, with the exception of computer games;
14) production of folk arts and crafts;
15) production and repair of jewelry, costume jewelry;
16) production of plucked wool, raw hides and skins of cattle, equines, sheep, goats and pigs;
17) dressing and dyeing animal skins;
18) dressing and dyeing of fur;
19) processing of customer-supplied washed wool into knitted yarn;
20) combing wool;
21) grooming pets;
22) protection of gardens, vegetable gardens and green spaces from pests and diseases;
23) production of agricultural implements from customer’s materials;
24) repair and production of cooper's utensils and pottery;
25) production and repair of wooden boats;
26) repair of tourist equipment and inventory;
27) sawing wood;
28) engraving work on metal, glass, porcelain, wood, ceramics;
29) production and printing of business cards and invitation cards;
30) copying, bookbinding, stitching, edging, cardboard works;
31) shoe cleaning;
32) activities in the field of photography;
33) production, editing, distribution and screening of films;
34) maintenance and repair of vehicles;
35) provision of other types of services for the maintenance of vehicles (washing, polishing, applying protective and decorative coatings to the body, interior cleaning, towing);
36) provision of services as a toastmaster, actor at celebrations, musical accompaniment of rituals;
37) provision of services by hairdressing and beauty salons;
38) motor transport services;
39) provision of secretarial, editorial and translation services;
40) maintenance and repair of office machines and computer equipment;
41) monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD. Re-recording of musical and literary works onto magnetic tape, CD;
42) services for supervision and care of children and the sick;
43) residential cleaning services;
44) housekeeping services;
45) repair and construction of housing and other buildings;
46) production of installation, electrical, sanitary and welding works;
47) services for interior design of residential premises and decoration services;
48) services for receiving glassware and secondary raw materials, with the exception of scrap metal;
49) cutting glass and mirrors, artistic glass processing;
50) glazing services for balconies and loggias;
51) services of baths, saunas, solariums, massage rooms;
52) training services, including paid clubs, studios, courses, and tutoring services;
53) coaching services;
54) services for green farming and decorative floriculture;
55) production of bread and confectionery;
56) renting out your own real estate, including apartments and garages;
57) porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
58) veterinary services;
59) paid toilet services;
60) funeral services;
61) services of street patrols, security guards, watchmen and watchmen.
3. The decision on the possibility of individual entrepreneurs using a simplified taxation system based on a patent in the territories of constituent entities of the Russian Federation is made by the laws of the relevant constituent entities of the Russian Federation. At the same time, the laws of the constituent entities of the Russian Federation determine specific lists of types of entrepreneurial activities (within the limits provided for in paragraph 2 of this article), according to which individual entrepreneurs are allowed to use a simplified taxation system based on a patent.
The adoption by constituent entities of the Russian Federation of decisions on the possibility of individual entrepreneurs applying a simplified taxation system based on a patent does not prevent such individual entrepreneurs from applying, at their choice, the simplified taxation system provided for by this Code. At the same time, the transition from a simplified taxation system based on a patent to general order application of the simplified taxation system and vice versa can be carried out only after the expiration of the period for which the patent is issued.
4. A document certifying the right of individual entrepreneurs to apply a simplified taxation system based on a patent is a patent issued to an individual entrepreneur by the tax authority to carry out one of the types of business activities provided for in paragraph 2 of this article.
The form of the patent is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
A patent is issued at the taxpayer's choice for one of the following periods: quarter, six months, nine months, calendar year.
5. An application for a patent is submitted by an individual entrepreneur to the tax authority at the place where the individual entrepreneur is registered with the tax authority no later than one month before the individual entrepreneur begins to apply the simplified taxation system based on a patent.
The form of this application is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
The tax authority is obliged to issue a patent to an individual entrepreneur within ten days or notify him of the refusal to issue a patent.
The form of notification of refusal to issue a patent is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
When a patent is issued, its duplicate is also filled out and kept by the tax authority.
A patent is valid only on the territory of the constituent entity of the Russian Federation in whose territory it was issued.
A taxpayer who has a patent has the right to apply for another patent in order to apply a simplified taxation system based on a patent in the territory of another constituent entity of the Russian Federation.
6. The annual cost of a patent is determined as corresponding to the tax rate provided for in paragraph 1 of this Code, the percentage of the annual income established for each type of business activity provided for in paragraph 2 of this article that is potentially obtainable by an individual entrepreneur.
If an individual entrepreneur receives a patent for a shorter period (quarter, six months, nine months), the cost of the patent must be recalculated in accordance with the duration of the period for which the patent was issued.
7. The amount of annual income potentially received by an individual entrepreneur is established for a calendar year by the laws of the constituent entities of the Russian Federation for each type of business activity for which individual entrepreneurs are allowed to use a simplified taxation system based on a patent. At the same time, differentiation of such annual income is allowed, taking into account the characteristics and place of business activities of individual entrepreneurs in the territory of the corresponding constituent entity of the Russian Federation. If the law of a constituent entity of the Russian Federation for any of the types of entrepreneurial activity specified in paragraph 2 of this article does not change the amount of annual income potentially received by an individual entrepreneur for the next calendar year, then in this calendar year, when determining the annual cost of a patent, the amount of potential income is taken into account. annual income possible to be received by an individual entrepreneur, valid in previous year. The amount of potential annual income is subject to annual indexation by the deflator coefficient specified in paragraph three of clause 2 of this Code.
If the type of entrepreneurial activity provided for in paragraph 2 of this article is included in the list of types of entrepreneurial activity established by paragraph 2 of this Code, the amount of annual income potentially received by an individual entrepreneur for this type of entrepreneurial activity cannot exceed the amount of the basic profitability established by this Code. Code in relation to the relevant type of business activity, multiplied by 30.
8. Individual entrepreneurs who have switched to a simplified taxation system based on a patent shall pay one third of the cost of the patent no later than 25 calendar days after the start of business activities based on the patent.
9. In case of violation of the terms of application of the simplified taxation system based on a patent, including the involvement of hired workers in one’s business activities (including under civil contracts) or the implementation of a type of business activity on the basis of a patent that is not provided for in the law of a constituent entity of the Russian Federation , as well as in case of non-payment (incomplete payment) of one third of the cost of the patent within the period established by paragraph 8 of this article, the individual entrepreneur loses the right to apply the simplified taxation system based on the patent in the period for which the patent was issued.
In this case, an individual entrepreneur must pay taxes in accordance with the general taxation regime. In this case, the cost (part of the cost) of the patent paid by the individual entrepreneur is not refunded.
An individual entrepreneur is obliged to inform the tax authority about the loss of the right to use the simplified taxation system based on a patent and the transition to a different taxation regime within 15 calendar days from the beginning of the application of a different taxation regime.
An individual entrepreneur who has switched from a simplified taxation system based on a patent to another tax regime has the right to switch again to a simplified taxation system based on a patent no earlier than three years after he lost the right to use the simplified taxation system based on a patent.
10. Payment of the remaining part of the cost of the patent is made by the taxpayer no later than 25 calendar days from the end of the period for which the patent was received. In this case, when paying the remaining part of the cost of the patent, it is subject to reduction by the amount of insurance contributions for compulsory pension insurance.
11. The tax return provided for by this Code is not submitted to the tax authorities by taxpayers of the simplified taxation system based on a patent.
12. Taxpayers of the simplified taxation system based on a patent keep tax records in the manner established by this Code.
ARTICLE 346.2. TAXPAYERS. TAX CODE OF THE RUSSIAN FEDERATION (TC RF)
Source: Internet portal “Subschet.RU”
Section VIII.1. SPECIAL TAX REGIMES
Chapter 26.1. TAX SYSTEM FOR AGRICULTURAL PRODUCERS
Article 346.2. Taxpayers
(as amended by Federal Law dated November 3, 2006 N 177-FZ)
1. Taxpayers of the unified agricultural tax (hereinafter in this chapter - taxpayers) are recognized as organizations and individual entrepreneurs who are agricultural producers and have switched to paying the unified agricultural tax in the manner established by this chapter.
2. For the purposes of this chapter, agricultural producers are recognized as organizations and individual entrepreneurs that produce agricultural products, carry out their primary and subsequent (industrial) processing (including on leased fixed assets) and sell these products, provided that in the total income from sales of goods (works, services) of such organizations and individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including products of their primary processing, produced by them from agricultural raw materials of their own production, is at least 70 percent, as well as agricultural consumer cooperatives (processing, marketing ( trading), supply, horticultural, gardening, livestock farming), recognized as such in accordance with the Federal Law "On Agricultural Cooperation", which have a share of income from the sale of agricultural products of their own production by members of these cooperatives, as well as from work performed (services) for members of these cooperatives cooperatives account for at least 70 percent of total income.
For the purposes of this chapter, agricultural producers also include city- and settlement-forming Russian fishery organizations, the number of employees in which, taking into account family members living with them, is at least half the population of the corresponding locality, which operate only fishing vessels that are their property. , are registered as a legal entity in accordance with the legislation of the Russian Federation and for which the volume of fish products sold by them and (or) caught objects of aquatic biological resources amounts in value terms to more than 70 percent of the total volume of products sold by them.
For organizations and individual entrepreneurs carrying out subsequent (industrial) processing of primary processed products produced by them from agricultural raw materials of their own production, the share of income from the sale of primary processed products produced by them from agricultural raw materials of their own production in the total income from the sale of products produced by them from agricultural raw materials raw materials of own production is determined based on the ratio of costs for the production of agricultural products and primary processing of agricultural products in the total amount of costs for the production of products from the agricultural raw materials produced by them.
3. For the purposes of this chapter, agricultural products include crop products of agriculture and forestry and livestock products (including those obtained as a result of growing and growing fish and other aquatic biological resources), specific types of which are determined by the Government of the Russian Federation in accordance with the All-Russian Classification of Products . At the same time, agricultural products do not include the catch of fish and other aquatic biological resources, with the exception of the catch of fish and other aquatic biological resources of city- and settlement-forming Russian fishery organizations specified in paragraph two of clause 2 of this article.
4. The procedure for classifying products as primary processed products made from agricultural raw materials of own production is established by the Government of the Russian Federation.
5. Agricultural producers have the right to switch to paying the unified agricultural tax if, based on the results of work for the calendar year preceding the year in which the organization or individual entrepreneur submits an application for the transition to paying the unified agricultural tax, in the total income from the sale of goods (works, services) ) of such organizations or individual entrepreneurs, the share of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production, is at least 70 percent.
An organization that is an agricultural producer, newly created in the current year, has the right to switch from the beginning of the next year to paying a single agricultural tax if, based on the results of the last reporting period for corporate income tax (the last reporting period for tax paid under the simplified taxation system in accordance with Chapter 26.2 of this Code) in the current year, in the total income from the sale of goods (work, services) of such an organization, the share of income from the sale of agricultural products produced by it, including primary processed products produced by it from agricultural raw materials of its own production, is at least 70 percent. An individual entrepreneur newly registered in the current year, who is an agricultural producer, has the right to switch from the beginning of the next year to paying a single agricultural tax if, based on the results of nine months of the current year, the total income from the business activities of such an individual entrepreneur includes the share of income from the sale of agricultural products produced by him, including primary processed products produced by it from agricultural raw materials of its own production account for at least 70 percent.
For the purposes of this paragraph, income from sales is determined in the manner prescribed by Article 249 of this Code; income specified in Article 251 of this Code is not taken into account.
6. The following persons do not have the right to switch to paying the unified agricultural tax:
1) organizations with branches and (or) representative offices;
2) organizations and individual entrepreneurs engaged in the production of excisable goods;
3) organizations and individual entrepreneurs carrying out entrepreneurial activities in the field of gambling business;
4) budgetary institutions.
7. Organizations and individual entrepreneurs transferred in accordance with Chapter 26.3 of this Code to the payment of a single tax on imputed income for certain types of activities for one or more types of business activity, have the right to switch to paying a single agricultural tax in relation to other types of business activities they carry out. At the same time, the restrictions established by paragraph 5 of this article on the amount of income from the sale of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production, are determined based on all types of activities carried out by these organizations and individual entrepreneurs.
At the same time, with regard to the sale by taxpayers of the single agricultural tax of agricultural products produced by them, including primary processed products produced by them from agricultural raw materials of their own production, through their stores, retail outlets, canteens and field kitchens, the taxation system is in the form of a single tax on imputed income for certain types activities in accordance with Chapter 26.3 of this Code do not apply.
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