In the publication the order of determination of specific weight of agricultural products in a gross income of the enterprise for establishment of possibility of the enterprise is in detail described to be the payer of FSN in 2007.
Let’s remind that only those agricultural enterprises at which the sum received from realization of an agricultural produkyotsiya of own production and products of its pererayobotka for the previous fiscal year, exceeds 75 % of total amount of a gross income (Art. 2 of the Law on FSN) can be payers of the fixed selyyoskokhozyaystvenny tax (FSN).
One of the most actual problems for selkhozpredyopriyatiya which want to become payers of FSN – determination of specific weight of the income of realization of agricultural production of own proizyovodstvo and products of its processing in total amount of a gross income of the enterprise for the previous otchetyony (tax) year, namely according to 2006. For this purpose they make the corresponding Calculation.
To present Calculation in body of the public nalogoyovy service on the site neobxodimo till February 1, 2007. The form of Calculation should be approved by Minagropolitika’s joint order and the Public tax administration of Ukraine (this requirement is defined by the paragraph tretyyoy item 5 of the Resolution No. 725).
It is known that Minagropolitika Ukrainy’s order from 29.12.02 of No. 419 approved Methodical recommendations and Calculation for determination of udelyyony weight of the income (proceeds) from realization of selsyokokhozyaystvenny production of own proizyovodstvo and products of its processing in total amount of a gross income of the enterprise (further – Methodical recommendations).
Further, after modification of the Law No. 320 and the Provision on an order of collection and the accounting of a fikyosirovanny agricultural tax, ripened requirement to make change in Methodical rekoyomendatsiya and the Calculation form, approved by Minagropolitika Ukrainy # 419′s order.
Now over the project of Calculation Minagropolitika’s experts, the Public nayologovy administration, the Ministry of Finance, Ukyoraina’s Goskomstat, and also scientists work.
For drawing up of Calculation of the enterprise should ispolzovat data of accounting and indicators of financial and statistical statements. And the data provided in Calculation, should sootvetstvovat to indicators of an annual form of the state statistical supervision of No. of 50-sg The main ekoyonomichesky indicators of work of agricultural enterprise for 200_.
Let’s give main issues which follows uchityvat at determination of specific weight from a realizayotsiya of agricultural production of own production.
Determination of specific weight
For recognition or confirmation by the enterprise statusa the payer of FSN in 2007 (by results of activity of 2006) it is necessary to operate as follows.
First, to calculate the sum of the income received from realization of agricultural production of sobyostvenny production and products of its processing, except the excisable goods (Resolution No. 725 item 4). For this purpose it is necessary to define:
1) the sum of the income received from realization of a proyoduktsiya of plant growing, grown up on the grounds belonging to an agricultural tovaroproizyovoditel on an ownership right or predostavlenyony to it in using. For this purpose summarize kreyoditovy turnovers of subaccount 701 The income of a realizayotsiya of finished product analytical accounts of a produkyotsiya of plant growing (minus the VAT) or ispolzuyut given forms of No. of 50-sg (a line 0010 of the column 8);
2) the sum of the income received from realization of a proyoduktsiya of animal husbandry, made on the grounds belonging to an agricultural tovaroproizyovoditel on an ownership right or predostavlenyony to it in using. For this purpose summarize creditoyovy turnovers of subaccount 701 The income of realization of finished product analytical accounts of production of animal husbandry (minus the VAT) or use given forms of No. of 50-sg (a line 0130 of the column 8);
3) the sum of the income received from realization produktov of processing at own pererabatyvayoyushchy enterprises and production, made from raw materials of own production on davalchesky conditions irrespective of territorial placement of the processing enterprise. For this purpose summarize outclearing turnovers of subaccount 701 The income of realization of finished product analitiyochesky accounts of realization of products of processing minus the VAT or use given forms of No. of 50-sg (a line 0220 of the column 8);
It is necessary to note that today not many enterprises have own processing capacities. Therefore the main requirement of this point is existence of raw materials of own proyoizvodstvo. And its processing can be carried out not only on own, but also on the rented peyorerabatyvayushchy capacities, and also on davalchesky conditions;
4) the sum of the income received from realization of a proyoduktsiya of piscicultural, fishing and rybolovetsyoky farms which are engaged in cultivation, cultivation and a catch of fish in internal vodoemax (lakes, ponds and reservoirs). For this purpose summarize outclearing turnovers of subaccount 701 Doyokhod from realization of finished product analitichesyoky accounts of production of fish breeding (minus the VAT) or if the enterprise, according to KVED, is a selyyoskokhozyaystvenny producer, ispolzuyut given forms of No. of 50-sg (a line 0215 of the column 8);
5) the sum of the income received during the last tax period (in 2006) from providing accompanying services * – it is included only a predyopriyatiya, created during 2006 by merge, by accessions, transformations, a deleyoniya or allocation. For this purpose use the sum of outclearing turnovers of subaccount 703 The income of a reayolizatsiya of works and services (minus the VAT) or ispolzuyut given forms of No. of 50-sg (a line of 0261 columns 8).
The results defined above summarize and poluchayut total amount of the income of realization of selskokhoyozyaystvenny production of own production and products of its processing.
Secondly, it is necessary to define total amount of the vayolovy income of the enterprise from usual deyatelnosti. This sum should correspond to total amount of the income of the enterprise, defined according to the Provision (standard) of accounting 3 The report on financial results and the Provision (standard) of accounting 15th "Income".
For definition of total amount gross doxoda the enterprises from usual activity summiruyut outclearing turnovers of subaccounts 791 Rezulyyotat of operating activities, 792 Result of fiyonansovy operations, 793 Result of other obychyony activity or use indicators of the fiyonansovy reporting of a form No. 2 The report on finansoyovy results – the sum of lines 035, 060, 110, 120 and 130 of column 3.
After definition of total amount of a gross income it correct (reduce) by the sum of the means of financial support received from the government budget (the grant, surcharge). For this purpose ispolzuyut outclearing turns of account 48 A target finanyosirovaniye and target receipts or given formy 50-sg No. (the sum of columns 1 and 2 of a line 0271).
The sum of the income received from write-off of accounts payable on term of limitation period (subaccount 717), of total amount of the income doesn’t join. Why? Because the general term of limitation period sostavlyaet 3 years – so, only at write-off of the krediyotorsky debt which has arisen in reporting periode (year), this sum can be included in total income.
Today Minagropoliyotika’s experts, the Ministry of Finance of Ukraine and the Public nalogoyovy administration coordinate a question otnoyositelno non-inclusions in the sum of the total gross revenue of the sums received:
• from realization of fixed assets;
• currency realization;
• VAT accumulations;
• implementation of securities.
Therefore, concerning inclusion (nevklyucheyoniya) of the specified income in total amount of a gross income it will be reported after decision-making.
Thirdly, it is necessary to define specific weight of the income of realization of an agricultural and fish proyoduktsiya of own production and products of its processing in total amount of a gross income a predyopriyatiya. For this purpose the sum of the income received from a reayolizatsiya of agricultural production of sobstvenyony production and products of its processing (krome the excisable goods), divide into total amount of the vayolovy income of the enterprise from usual activity and multiply by 100 percent.
If the received percent exceeds 75 %, such enterprise can be the payer of FSN.
We remind that concerning the payer of FSN, who had force-majeur circumstances (elemental disaster, action of circumstances of nepreyoodolimy force), can be made the decision on a reyostrukturizatsiya (delay) of payment of FSN.
Therefore if in 2006 the payer of FSN vospolzovalsya the right to restructuring of this tax, in 2007 the criterion concerning existence of 75 % from agricultural products reayolizatsiya in total amount of the valoyovy income isn’t applied to confirmation of the status of the payer of FSN. But Calculation an opredeleyoniya of specific weight such payer all the same dolzhen to present in taxing authority together with zaklyuyocheniye of Commercial and industrial chamber of Ukraine about existence of force-majeur circumstances for predyduyoshchy fiscal (tax) year.
* the List of accompanying services should be approved by Minagropolitika’s order in coordination with the Ministry of Finance of Ukraine (now the corresponding order naxoditsya on coordination in the Ministry of Finance of Ukraine).
(On Balans-Agro newspaper materials).