Unified Agricultural Tax (ECC)
After studying the thirty-seventh chapter the student will:
- the modern Russian system of taxation of agricultural producers, the stages of its development and the main problems of improvement;
- the procedure and conditions for the transition to a single agricultural tax;
- the procedure for calculating the tax base, the amount of the single tax;
be able to
- to determine the possibility of the taxpayer's work on the taxation system of the unified agricultural tax;
- Calculate the size of a single agricultural tax;
- the skills of calculating the amount of a single agricultural tax.
Evolution of ECCN and its general characteristics
A single agricultural tax was introduced by the US Tax Code since 2002 as a new element of the Russian tax system. Its purpose is to take into account the peculiarities of agriculture as an industry tied to specific areas of the earth.
The introduction of this tax was intended to ensure an increase in the efficiency of agricultural production, encouraging rural commodity producers to rational use of farmland.
Practical application of this tax was significantly hampered by the presence of internal contradictions in federal legislation and the use of various criteria, which prevented the introduction of a single agricultural tax in the territories of US subjects. For two years, this tax was introduced on its territory by only two US entities.
Indeed, the possibility of applying a single agricultural tax existed only for agricultural commodity producers engaged in the production of crop production. At the same time, the law did not allow transferring other agricultural producers engaged in production of livestock, fish products, diversified farms and complexes to tax payments.
The procedure established by the US Tax Code for determining the amount of the tax rate was very complicated and at the same time did not solve many questions of its calculation in subsequent years after the transition to a single tax. With a very complicated scheme for approving the tax rate, its value was "quoted" to the cadastral value of one hectare of farmland. Meanwhile, the land cadastre has not been approved for two years of the law.
In addition, the duty of the taxpayer to pay the tax once a quarter, rather than the results of the agricultural year, established by the US Tax Code made it impossible to switch to a single tax for the vast majority of farms, since in the first half of the year they do not have the financial means to pay it seasonality of crop production.
All this required fundamentally to change the concept of the taxation system of agricultural producers, focusing it primarily on eliminating the identified shortcomings of the previous single agricultural tax system. In addition, the new system of taxation of agricultural producers should be aimed at stimulating production and acting as an economic regulator.
To do this, it was necessary to clearly define the criteria for assigning and the status of taxpayers for agricultural producers of various branches of agriculture. In addition, it was necessary to introduce commensurate elements of taxation for different farms, including such as taxable object, tax base, tax rate, which would ensure compliance with the principle of equality in taxation. In this regard, at the end of 2003, a new law was adopted and, since 2004, a new law came into force, radically changing the entire concept of a single agricultural tax.
Fundamentally new is the procedure for the transition of organizations and individual entrepreneurs to the system of taxation of agricultural producers in the form of a single agricultural tax. Since 2004, the transition to pay this tax is carried out on a voluntary basis.
In order to comply with the principle of equality of taxation, to ensure a unified approach for all economic entities, it is established that all organizations of the agro-industrial complex, including agricultural organizations of the so-called industrial type, multi-sectoral organizations, and organizations engaged in the production of agricultural, including fish, products. In 2005, additional amendments were made to the US Tax Code, according to which, starting from 2006, Russian fisheries organizations can also transfer to a single agricultural tax.
The transition to this system of taxation by agricultural organizations provides for the replacement of a number of taxes for them with the payment of a single agricultural tax. The following are taxable:
1) corporate income tax (except for profits in the form of dividends and from transactions with certain types of debt obligations);
2) VAT (excluding VAT paid when importing goods into the Russian customs territory);
3) property tax of organizations.
It was established that a single agricultural tax is calculated on the basis of the results of the economic activities of organizations for the tax period, which is the calendar year.
All other taxes and fees must be paid by organizations that have transferred to pay a single agricultural tax, in accordance with other taxation regimes provided for by Russian tax laws.
When switching to this special taxation regime for individual entrepreneurs, they are exempt from payment:
1) tax on income of individuals in terms of income derived from the implementation of entrepreneurial activities. At the same time, entrepreneurs are not exempted from paying taxes on income taxed at rates of 35 and 9%;
2) VAT, except for the tax payable when importing goods into the Russian customs territory;
3) tax on the property of individuals in the part of property used for entrepreneurial activities.
Payment of these taxes is replaced, as well as for organizations, by the payment of a single agricultural tax, which is calculated on the basis of the results of economic activities of individual entrepreneurs for the tax period.
As well as organizations, individual entrepreneurs who have switched to a single agricultural tax are obliged to pay other taxes and fees in accordance with other taxation regimes.
Go to the payment of a single agricultural tax can also farm (farm) farms. In this case, they are subject to rules applicable to organizations and individual entrepreneurs.
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