obvious that the single agricultural tax was designed for farmers.As you know, their patrimony - a serious struggle for profits.Due to the nature of the farming activities, the government has tried to make life easier for most people, dealing with it, in terms of taxation.The calculation of this fee is very similar to those used to calculate a single tax.The one which is characterized by a simplified tax system.The difference between them lies only in the fact that in our case the rate is applied, the amount of which is only 6% of the base, which is calculated on the basis of "the revenues minus costs incurred."
similarity with the "simplified tax system" is also in the fact that the subject unified agricultural tax replaces VAT, personal income tax and the tax that is paid by taking part in the production of equipment.In addition to the described collection, the owner of a peasant (farmer's) economy (KFH) is obliged to pay insurance premiums to non-budgetary funds.For some time now, this requirement is typical of any kind of tax.
If the economy is used hired labor, necessarily need to keep the income tax, the amount of which is 13%.Owner economy, being a tax agent shall remit to stay in the budget.Also worth noting, and the need for the payment of social security contributions.And here we must distinguish between the order of their calculation for the members of KFH and employees.In the first case, the basis of a minimum wage, while the second - compensation which the employee receives under the employment contract.
Some features of
Since the agricultural tax has been designed exclusively for agricultural producers, provided a very serious limitations for those who wish to use the system of taxation.The most basic of these is the revenue that was obtained from farm production, processing and further sales.Its size should be at least 70%.If you suddenly will be recorded that the share of agricultural land in the total volume decreased, then the right to the use of the preferential system of mandatory payment of fees and charges, you can say goodbye.And it will be very sad, because the unified agricultural tax allows a business entity to pay the lowest percentage of revenues.
There are other restrictions on preferential regime transition.For example, in the property sector should not be gambling.It also has no right to make excise goods.In particular, wine or beer.Finally, another limiting factor is the strength.The total number of employees, including members of the farm itself, can not exceed three hundred.
In order to move to the new system and to pay a single agricultural tax, you will need to register or KFH (not later than 5 days after got registered) with the filing of the corresponding application to the Federal Tax Service, either at the beginning of the calendar year.Note that in the second case, the application must be submitted from 20 October to 20 December of the year.
