In a material the characteristic of special systems of the taxation their feature is given and that is required for transition from the general system of the taxation on FSN payment.
The agricultural enterprise paying the profits tax according to Art. 14 of the Law of Ukraine About the taxation of profit of the enterprises, made the decision on transition since 2007 on payment of the fixed agricultural tax. For what period it is necessary to calculate specific weight of the income of realization of agricultural production of own production and products of its processing in total amount of a gross income?
Today for agricultural toyovaroproizvoditel operating tax zakoyonodatelstvo provided two special sistemy the taxation.
• Feature of the first of these systems consists in establishment for the enterprises, the main deyatelnostyu which production of selskokhozyayyostvenny production, the annual tax period for submission of the declaration on the profits tax (to item 11.1 of the Law on profit is).
With a view of the taxation to the enterprises which primary activity is production of selsyokokhozyaystvenny production, the enterprises which gross revenue from sale of selskokhozyayyostvenny production of own production for the previous fiscal (tax) year exceeds fifty percent of total amount of a gross income belong. The tax period for such enterprises nachinaetsya since July 1 of the current fiscal (budgetary) year also comes to an end on June 30 the next year.
• The second system of the taxation of selskokhozyaystvenyony producers consists in payment of a fikyosirovanny agricultural tax (FSN).
So, payers of FSN can be the persons being agricultural enterprises of various orgayonizatsionno-legal forms, provided by laws of Ukraine, country and other farms which are engaged in production (cultivation), pererabotyoky and sale of agricultural production, and also the piscicultural, fishing and fishing farms which are engaged in cultivation, cultivation and a catch of fish in internal reservoirs (lakes, ponds and vodoxranilishhax) at which the sum received from a realizayotsiya of agricultural production of own proyoizvodstvo and products of its processing for the previous fiscal (tax) year, exceeds 75 percent of the obyoshchy sum of a gross income (Art. 2 of the Law on FSN *).
* the Law of Ukraine from 17.12.98 of No. 320-XIV About a fiksirovanyony agricultural tax.
For such enterprises fiscal (tax) year nachinaetsya since January 1 also comes to an end on December 31 unlike the agricultural enterprises paying the profits tax according to Art. 14 of the Law on profit for which fiscal year begins with July 1 of the current year and comes to an end on June 30 the next year.
Therefore, if the agricultural enterprise paying the profits tax according to Art. 14 of the Law on profit, made the decision on transition since 2007 on payment of the fixed agricultural tax, with a view of calculation of specific weight of the income of realization of agricultural production sobstvennogo production and products of its processing in total amount of a gross income for calculation indicators of the previous reporting – 2006 which begins with January 1 undertake and comes to an end on December 31, 2006.
How it is correct to determine term of submission of the declaration by the profits tax in case the agricultural enterprise which pays the profits tax according to Art. 14 of the Law on profit and for which fiscal year begins with July 1 of the current year and comes to an end on June 30 the next year, makes the decision on transition to payment of the fixed agricultural tax on January 1, 2007?
In this case the agricultural enterprise should:
• to make the declaration on the profits tax from July 1 till December 31, 2006;
• to present it in taxing authority in terms, opredelenyony the law for the annual tax period, that is within 60 calendar days following the reporting period – till March 1 (inclusive) 2007.
(On Balans-Agro newspaper materials).