In this material there is a speech about declarations which represent agricultural enterprises, about operations reflected in them, a form of filling of this type of the reporting and other questions of a considered subject.
The accounting of the VAT at agricultural enterprises (further – SHP) is more labor-consuming, than at other enterprises. Svyayozano it that SHP using in the deyatelyyonost special modes on payment of this tax, represent in taxing authorities not one, and two or three declarations – depending on what spetsiyoalny modes on VAT payment they apply.
Let’s remind that special modes on payment by selkhozpredyopriyatiya the VAT established by the Law on the VAT, predusmatrivayut the following:
• item 11.21 releases SHP from VAT payment in the budget at sale of milk, cattle, a bird, wool, and takzhe dairy products and meat products, proizyovedenny in own processing shops;
• item 11.29 allows SHP not to pay the VAT in the budget at sale of production (services) of own proyoizvodstvo, including production (except the excisable goods), made on davalchesky conditions from own agricultural raw materials;
• subitem 6.2.6 resolves to agricultural producers by supply of milk and meat in live weight on the pererabatyyovayushchy enterprises to charge the VAT on a rate of 0 %.
Pay attention that the right of SHP polzovatsya special modes doesn’t depend on on what system of the taxation there is an enterprise.
In practice there was an erroneous opinion that primenyat such special modes have the right only SHP, uplayochivayushchy fixed agricultural nalog. However it is incorrect – the right to using ukayozanny special modes have:
• and the enterprises being on the general system of the taxation, that is paying the profits tax;
• and payers of the single tax on a rate of 6 % or 10 %;
• and payers of FSN.
The right to application of special modes on the VAT ustanovyoleno only the Law on the VAT and the bylaws issued in its isyopolneniye (An order No. 271 and the Order No. 805).
In this consultation it will be a question of declarations which represent agricultural enterprises, about otrayozhayemy operations in them, to a form of filling of this type of the reporting, and also others will be mentioned voprosy a considered subject.
Special declaration No. 1
This declaration is represented by the enterprises which use a special mode established by item 11.21 of Zayokon about the VAT.
Represent such declaration SHP, that is legal entities can only. Therefore, for example, chastyony businessmen – payers of the VAT, veduyoshchy in branch of animal husbandry, the right to submission of such declaration have no activity.
Pay attention that in the specified declaration operations on the realization of production of animal husbandry defined by item 11.21 of the Law on the VAT are reflected only. This milk, cattle, a bird, wool, and also dairy production and meat products, proizyovedenny in own processing shops.
So, operations on sale of such types of zhivotyonovodchesky production as eggs, skins of animals, don’t join in this declaration. They should be reflected in the declaration No. 2 as production of own proyoizvodstvo.
Order of filling of this declaration reglamentirovan item 11.21 of the Law on the VAT (paragraph of the second) and Poryadyoky No. 805 (item 15).
According to item 11.21 of the Law on the VAT the declaration No. 1 is represented by all SHP realizing opredeyolenny types of production, irrespective of specific weight of sales of agricultural production of sobyostvenny production in total amount of a gross income for last fiscal (tax) year.
The order No. 805 provided a monthly predyostavleniye of this declaration filled in a sokrayoshchenny form.
In the section "Tax obligations" of the declaration volumes of sale and the VAT sum for the realiyozovanny are reflected:
• milk to not processing enterprise;
• cattle not in live weight;
• cattle to not processing enterprise;
• a bird (both in live, and in lethal weight);
• wool;
• dairy production and meat products, proizvedenyony in own processing shops.
At definition of dairy production and myasoproduktov which sale joins in this declaration, it is possible to use production List, otnosyashhejsya to categories Dairy production and "Myayosoprodukta" (it is provided in Minagropolitika’s letter from 10.03.98 of No. 37-21-1-12/2310).
The reflection order in the declaration on the VAT of operations of sale of milk and meat in live weight on the pererabatyyovayushchy enterprises will be considered by us below.
In the declaration section "Tax credit" otrazhayut operations on acquisition:
• the goods (works, services), the fixed assets which stoyoimost belongs to prime cost of a proizyovodstvo of the specified types of production;
• the goods (services) acquired for the obshcheproizvodyostvenny, administrative purposes. Such sums of the tax credit are subject to distribution according to all declarations which move the predpriyatiyoy.
The rest of the tax obligations on this deklayoratsiya, that is a positive difference between naloyogovy obligations and the tax credit, perechislyayut from a current account of the enterprise on the otdelyyony bank account. Means from this account can be used by the enterprise on support of sobyostvenny production of a zhivotnovodyostvo and poultry farming. In case of a no-purpose ispolzoyovaniye of these means they are collected in the gosudarstvenyony budget in an indisputable order.
The rest of the tax credit, that is negative difference between the sum of the tax obligations and sumyomy the tax credit, from the budget isn’t subject to compensation. Tax obyayozatelstvo of the next reporting period decrease by this sum.
Special declaration No. 2
Such declaration is filled by selkhoztovaroproizvoyoditel who use a special mode on payment to the VAT established by item 11.29 of the Law on the VAT.
According to item 11.29 of the Law on the VAT the declaration No. 2 predstavlyayut only those agricultural producers at whom the sum received from sale to selskoyokhozyaystvenny production of own proizvodyostvo and products of its processing for last otyochetny (tax) year, makes not less than 50 % of total amount of a gross income of the enterprise.
In the section "Tax obligations" of the specified declaration reflect sales volumes and the VAT sums for the realized:
• production (works, services) own proyoizvodstvo;
• production made on davalchesky usloyoviya of own agricultural raw materials.
Operations on sale of excisable production of sobyostvenny production in this declaration not in they are considered in the general declaration on the VAT.
It is necessary to note that in this declaration reflect summy sales not only agricultural production (works, services), but also production (works, services) sobstvennogo the productions, not relating to the agricultural. It is thus important to meet the following condition: it dolzhna to be production (works, services) own proyoizvodstvo, that is production made (services – rendered) directly to SHP data.
The section "Tax credit" of the considered declaration joins the sums of the VAT paid at acquisition:
• the goods (services) which cost joins in production product cost, prodazha by which it is reflected in this declaration;
• the goods (services) acquired for the obshcheproizvodyostvenny, administrative purposes. Such sums of the tax credit are subject to distribution according to all declarations.
This declaration fill according to item 11.29 of the Law on the VAT and the Order No. 271 developed in ispolneyony its requirements.
According to item 4 of the Order of No. 271 these declarations are filled on a contracted form and are given in the terms provided by the legislation. It can be both month, and quarter – depending on volume of the nalogoyooblagayemy operations which have been carried out for the last 12 calendar months (subitem 7.8.2 of the Law on the VAT).
However if SHP submits also special deklayoratsiya No. 1, month can be the reporting period for submission of the declaration No. 2 too only.
The mechanism of definition of the rest of the tax credit and the tax obligations according to this declaration analogichen established for the declaration No. 1.
The rest of the tax obligations also list on the separate bank account. Means from this account ispolzuyut only for acquisition of materialyyono-technical resources production a naznacheyoniya. In case of no-purpose use of these means they are collected in the budget in an indisputable order.
Let’s notice that the enterprise representing both a dekyolaratsiya No. 1, and the declaration No. 2, two separate accounts are obliged to open in bank respectively.
Declaration No. 3
It is the general declaration on the VAT – she moves all SHP in a full form. On the basis of this deklarayotsiya calculations with the budget are carried out.
In the section "Tax obligations" of the general dekyolaratsiya of SHP reflect sales volumes and the VAT sums, added (paid) for the realized:
• milk and cattle in live weight on processing enterprises for a rate of 0 % (such operations otrazhayutsya in p. 2.2);
• excisable goods of own production, for example tobacco raw materials, wine materials, etc.;
• purchased goods (works, services), for example osyonovny means, surpluses of purchased stocks, etc.
In the declaration section "Tax credit" otrazhayut operations on acquisition:
• the goods (works, services), which cost otnositsya to the goods (production), which sale otrazhaetsya in this declaration;
• the goods (services) acquired for the obshcheproizvodyostvenny, administrative purposes. Such sums of the tax credit are distributed on all dekyolaratsiya.
The rest of the tax obligations, that is polozhiyotelny difference between the sum of tax obyazayotelstvo and the sum of the tax credit, is subject to a peyorechisleniye in the budget in accordance with general practice.
The rest of the tax credit according to this declaration, that is a negative difference between the sum of nalogoyovy obligations and the sum of the tax credit, podlezhit to compensation from the budget in the general order.
The periods for which this deklarayotsiya is represented – the same, as for submission of the declaration No. 2, that is month or quarter. The enterprise, predstavlyayuyoshchy is obliged to submit the declaration No. 1, the general declaration monthly.
List of documents
1. An order No. 271 – the Order of accumulation and use of the means charged by agricultural tovaroproizvoyoditel – payers of the VAT concerning operations on sale of the goods (works, services) own production, including production (except the excisable goods), made on davalchesky conditions from own selskokhoyozyaystvenny raw materials, approved by the resolution KMU from 26.02.99 of No. 271.
2. An order No. 805 – the Order of charge, payments and use of the means directed for payment of grants to selskoyokhozyaystvenny producers for milk sold by them and meat in live weight, approved by the resolution KMU from 12.05.99 of No. 805.
(On Balans-Agro newspaper materials).