Conditions for the beginning and termination of the application...

Conditions for the beginning and termination of the application of the tax

Agricultural producers who have expressed a desire to switch over to the payment of USCN, submit an application to the tax authority at their location. Since the transition to a special tax regime is carried out from the beginning of the next calendar year, the application must be submitted no later than December 31 of the current year. In the application, taxpayers indicate data on the share of income from the sale of agricultural products produced by them in the total income from the sale of goods (works, services) received by them in the calendar year preceding the year in which organizations submit applications for transfer to the payment of ESA.

A newly established organization or a newly registered individual entrepreneur has the right to apply for transfer to the payment of ESHN within 30 days from the date of registration with the tax authority. In this case, taxpayers are considered to have transferred to the payment of ESNC already in the current tax period from the date of registration with the tax authority.

Organizations and individual entrepreneurs who have not notified of the transition to the payment of ESHN are not recognized as taxpayers.

Taxpayers are not entitled to switch to a different taxation regime until the end of the tax period, unless otherwise established by the Tax Code.

Organizations and individual entrepreneurs who pay EUCN can switch to another taxation regime from the beginning of the calendar year. For this, it is necessary to notify the tax authority not later than January 15 of the year in which it is planned to switch to a different taxation regime.

Taxpayers who have transferred from the payment of USCN to another tax regime have the right to return to the payment of USCN, but not earlier than one year after they have lost the right to pay USCN.

Taxable object

The payers of the ECCN use the income reduced by the amount of the expenses incurred as a taxable object .

The procedure for determining income and their classification are unified. The entities of the EUCN and taxpayers who pay taxes and fees in accordance with the general taxation system take into account the following types of income:

- income from the sale of goods (works, services), determined in accordance with Art. 249, 346.5, 346.15 NC;

- non-operating income, determined in accordance with Art. 250, 346.5, 346.15 NC.

When determining the object of taxation are not taken into account:

1) income specified in art. 251 PCs;

2) income of the organization, subject to corporate income tax at tax rates other than the general rate of 20%;

3) income of an individual entrepreneur, taxed on the income of individuals at tax rates, different from the general rate - 13%.

The list of expenditures of agricultural producers who switched to the ECCN is closed (Article 346.5, 346.16 of the Tax Code). This means that expenses that are not explicitly indicated in this list can not be taken into account when determining the tax base.

The costs of agricultural producers, based on their nature, can be divided into two groups:

1) common (typical for any type of activity):

• expenses for the acquisition, construction and manufacturing of fixed assets and intangible assets;

• expenses for repair of fixed assets (including rented);

• lease (leasing) payments for leased property;

• Material costs;

• expenses for labor remuneration, payment of compensations, temporary disability benefits in accordance with the legislation of the United States;

• expenses for compulsory and voluntary insurance;

• the amount of interest paid for the provision of money (loans, loans) for use, as well as the costs associated with the payment of services provided by credit institutions, etc.,

2) specific (characteristic of agricultural production):

• Expenses for the purchase of seeds, seedlings, seedlings and other planting stock, fertilizers, feed, medicines, biological products and plant protection products;

• payment of food for workers engaged in agricultural work;

• Acquisition of young animals, livestock, productive livestock, young birds and fish fry

• the maintenance of shift camps and temporary settlements;

• losses from the reliability of birds and animals within the limits of norms;

• the amount of port charges, the cost of the services of the pilot, etc.

A special order is provided for the inclusion in the cost of purchased fixed assets and intangible assets. If fixed assets and intangible assets are acquired during the period of application of the CAP, their cost is included in the costs from the moment the fixed assets are put into operation (the adoption of intangible assets for accounting). If, however, fixed assets and intangible assets are acquired before the transition to the payment of ESA, the inclusion of their value in the costs of the agricultural organization will depend on the useful life of these facilities (Table 19.1).

Table 19.1

Including the cost of fixed assets and intangible assets in the expenses of the agricultural organization,%

Useful life of the object

Period

application of ECCS (in

years)

1

2

3

4

5

6

7

8

9

10

Up to 3 years inclusive

100

From 3 to 15 years inclusive

50

30

20

Over 15 years

10

10

10

10

10

10

10

10

10

10

Tax base, tax period, tax rate

The tax base recognizes the monetary expression of income, reduced by the amount of expenditure. When determining the tax base, income and expenses are determined by the cumulative total from the beginning of the tax period.

Income and expenses denominated in foreign currencies are accounted in aggregate with incomes and expenses expressed in rubles, while such income and expenses are translated into rubles at the official rate of the Central Bank of the United States.

Income received in kind is taken into account when determining the tax base based on the price of the contract taking into account market prices.

Recognition of income and expenses for tax purposes is carried out on a cash basis.

Taxpayers have the right to reduce the tax base for the tax period by the amount of the loss received as a result of previous tax periods. The procedure for transferring losses is determined in accordance with Art. 346.6 NK and is similar to the procedure used for taxation of profit organizations. At the same time, losses incurred by taxpayers in the application of other taxation regimes are not accepted in the transition to the payment of ESHN, and vice versa, losses incurred in the payment of ESHN are not accepted when switching to other taxation regimes.

FROM HISTORY

In the first edition of the ECCN in force prior to 2004, agricultural land was subject to taxation, and the tax base was defined as their cadastral value.

The tax period is calendar year, the reporting period is half a year.

The ECCN rate is 6%.

With the payment of ESHN taxpayers on the basis of the results of the reporting period independently calculate the amount of advance payment. Advance payments are paid no later than 25 calendar days from the end of the reporting period.

The amount of tax calculated on the basis of the results of the tax period is reduced by the amount of the advance payment paid earlier and paid on or before March 31 of the next year.

***

The system of taxation for agricultural producers (ESKH) is a special tax regime designed to create special preferential taxation conditions for organizations and individual entrepreneurs operating in the agricultural sector of the economy. The application of the ECHN exempts taxpayers from paying a number of generally established taxes. Agricultural commodity producers have the right to voluntarily transfer to payment

ECCN or return to the general taxation system, subject to certain conditions. The object of taxation of ECNT are income, reduced by the amount of expenditure. The tax base is a monetary expression of income, reduced by the amount of expenses incurred. The rate of ECCN is 6%. The tax period is a calendar year.

Currently, about 70% of organizations and entrepreneurs engaged in agricultural production use ESNC. The mechanism of calculating ESNN in many respects repeats STS.

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