In article recommendations are made how to pass to the single tax in case of loss of the right to be the payer of FSN, in connection with changes in the legislation. Pluses and minuses of system of the single tax reveal. Examples of calculation of sales proceeds of production are shown.
In 2007 some agricultural enterprises can lose the right to be payers of FSN.
The matter is that at determination of specific weight from agricultural products realization in total amount of the valoyovy income the volume of realization of agricultural products of own production doesn’t join the services connected with agricultural production (according to Poyostanovleny No. 725 *). And consequently a selkhozpredpriyayotiya at which specific weight of the specified services sostavlyaet a considerable part of the income, can’t be payers of FSN in 2007.
Such enterprises have two options:
• or to pass to the general system of the taxation with tax discharge on profit and all other taxes and fees;
• or to become payers of the single tax.
In the real consultation we will consider osobennosti the simplified system of the taxation yuridiyochesky persons, and also transition conditions on uplatu the single tax.
The order of payment of the single tax is regulated by the Decree No. 746.
Payers of the single tax can be both fiziyochesky persons, and legal entities. And for such persons the different are established:
• requirements upon transition to payment of the single tax;
• tax rates;
• reporting, etc.
In this consultation we will consider payment of the single tax by legal entities.
What persons can be payers of the single tax?
Payers of the single tax can become a predpriyoyatiya, at which in a year:
• sredneuchetny number working not prevyshaet 50 persons;
• the volume of sales proceeds of production (the goods, works, services) doesn’t exceed 1 million UAH.
According to the Resolution No. 507 the word "year" is understood as calendar year. That is revenue and sredneuchetny number working it is necessary rasschityvat from January 1 to December 31.
How to calculate the sum of revenue and number rabotayoyushchy, we will tell further.
What persons can’t be payers of the single tax?
As it is defined by the Decree No. 746 and the Law No. 2063, have no right to apply the simplified system of the taxation:
• the agricultural enterprises being producers or importers of the excisable goods (this ban doesn’t extend on the enterprises, osushcheyostvlyayushchy trade in the excisable goods);
• agricultural enterprises, at which share of all deposits of founders – the legal entities who are not subjects of small business, prevyshaet 25 %.
Also single tax sovmeyostny activity, as the income of it oblagayutsya with the profits tax according to item 7.7 of the Law on profit can’t be assessed. However it doesn’t mean that participants of sovmeyostny activity can’t be payers of the single tax – primary activity of participants of joint activity can be assessed with the single tax.
Besides, according to Art. 4 of the Decree No. 746 can’t perejti on the simplified system of the taxation a predyopriyatiya which didn’t pay all established taxes and obligatory payments for the previous reporting (tax) period if term of their payment already came.
Thus we will notice that existence of debt on contributions to the Pension fund and social funds isn’t a hindrance for transition to payment edinogo a tax, as such insurance fees not vxodyat in structure of the taxes and fees listed in Art. 14 of the Law No. 1251 and components system of the taxation (in addition see GNAU letter from 06.07.06 of No. 12769/7/15-0417, published in this issue of the newspaper).
How to calculate sales proceeds?
As it was already told, for transition to the single tax it is necessary, that volume of sales proceeds of production (the goods, works, services) in a year not prevyshal 1 million UAH.
The sales proceeds of production considered summa, actually received by the enterprise into the raschetyony account or/and in cash desk for implementation of operations on production sale (the goods, works, services) (Decree No. 746 item 1).
At realization of fixed assets by revenue schitaetsya a difference between the sum received from a realizayotsiya of such funds, and their residual cost at the moment of sale.
If the enterprise is the payer of the VAT, the sum of revenue pays off with the VAT.
To data: if the enterprise carried out baryoterny operations, clearings, such operations don’t join in sales proceeds calculation, poskolku as a result of their implementation money on the settlement account or in cash desk don’t arrive.
Thus in various situations there can be additional questions, namely:
1. How to calculate revenue for December, after all it is necessary to submit the statement in the middle of December when vyruchka for December still completely it is not received?
2. How to calculate revenue, if the enterprise perexodit on payment of the single tax not from I quarter, and, a nayoprimer, since II, III or IV quarter?
3. How to calculate revenue if the enterprise was created in the middle of the year?
Let’s answer the matters one after another.
1. The answer to the first question contains in the application form approved by the Order No. 555. In a zayavyoleniye the actual revenue is pointed to date of filing of application, and for other months (month) is defined is settlement.
Therefore, if, for example, the enterprise perexodit on the single tax from I quarter 2007, for calculation of total amount of revenue it is necessary to take the faktiyochesky sum of revenue in 11 months 2006, and for December to calculate proceeding from monthly average vyruchki in 11 months.
On a conditional numerical example we will calculate enterprise revenue for transition to the single tax.
Example 1
The agricultural enterprise decided to pass to payment of the single tax since January 1, 2007.
In 11 months gross revenue of the enterprise sostavil 1 400 000 UAH., from them:
• the revenue which has arrived on the settlement account and in cash desk of the enterprise according to extracts of bank and credit cash orders, made 850 000 UAH.;
• income of implementation of barter operations of-350 000 UAH.;
• the income of realization of the goods, payment for the kotoyory it is not hit yet – 200 000 UAH.
Thus, in 11 months the proceeds from a reayolizatsiya at a rate of 850 000 UAH undertake.
Let’s calculate revenue in a year: [(850 000 UAH.: 11 months) x 12 months] = 927 273 UAH.
2. If the enterprise passes on simplified sistemu the taxation since II, III or IV quarter, the vyyoruchka pays off similarly, namely:
• from IIkvartala the actual revenue in 2 months (January – February) undertakes, and the revenue for 10 ostavshixsya is defined months is settlement;
• with IIIkvartala the actual revenue in 5 months (January ~ May) undertakes, and the revenue for 7 ostavshixsya pays off months;
• from IV quarter the actual revenue in 8 months, and revenue in 4 remained months rasschityvaetsya undertakes.
3. If the enterprise, for example, was created in seredine 2006, and since 2007 plans to pass to the simplified system of the taxation, the revenue will pay off from the moment of creation a predpriyayotiya until the end of the year.
Example 2
The enterprise was created on June 5, 2006. Vyyoruchka from realization during the period made June-November 150 00 UAH. For December the revenue should be calculated proceeding from monthly average revenue:
150 000 UAH.: 6 months = 25 000 UAH.
So, in a year the revenue made 175 000 UAH. (150 000 UAH. + 25 000 UAH.).
Determination of sredneuchetny number of workers
Sredneuchetny number of workers is determined by a technique approved by bodies of statistics, on the basis of the Instruction No. 286.
All employees of the enterprise, namely working are thus considered:
• according to employment contracts;
• to combining jobs;
• to civil-law contracts, and also
• employees of representations, branches, offices and other isolated divisions.
In more detail how to calculate sredneuchetny number of workers, we will tell in the following issue of the newspaper.
Taxes and fees from which payers of the single tax are released
Payers of the single tax are released from uplaty the following taxes and fees:
• The VAT (except a case, when the legal entity izbralo payment of the single tax on a rate %);
• profits tax of the enterprises;
• payment (tax) for the earth;
• collecting on special use of natural resources;
• contributions to social insurance on temporary disability;
• contributions to social insurance to a case of a bezyorabotitsa;
• municipal tax;
• charge for delivery of permission to placement obektov trade and service trade,
and also
• from a payment for patents according to the Law of Ukraine About patenting of some types of predprinimayotelsky activity.
As to contributions to pension insurance, we will note the following.
In the Pension fund 42 % of the single tax arrive. And consequently payers of this tax pay contributions to pension insurance only in the sum exceeding 31,8 % of the sum of fund of compensation over the sum, arrived in PF from the single tax.
All other taxes and fees are paid in the general order if the enterprise is the payer of a concrete tax, collecting, obligatory payment and if there is a taxation object.
Taxation object and flat tax rates
The taxation object the single tax yavlyaetsya production sales proceeds (the goods, rabot, services), received on the settlement account or/and in enterprise cash desk.
The enterprises can choose one of two rates of an ediyony tax:
• 6 % (provided that the enterprise will be the platelyyoshchiky VAT);
• 10 % (if the enterprise isn’t the payer of the VAT).
The flat tax rate gets out the enterprise at filing of application in taxing authority.
In our opinion, for agricultural enterprises, polzuyushhixsya special modes of payment of the VAT soyoglasno to item 11.21 and item 11.29 of the Law on the VAT to pay the single tax on a rate of 6 % more vyyogodno and to be the payer of the VAT as such a predpriyayotiya at realization of certain types of production of the VAT in the budget don’t pay.
Advantages and shortcomings of payment of the single tax
For agricultural enterprises exist both preimushcheyostvo, and shortcomings at payment of the single tax.
Advantages of payment of the single tax:
• replacement of payment of some taxes and fees with one – the single tax;
• reduction of number of reports, and also economy of time for their drawing up and delivery;
• possibility of a choice of the flat tax rate % or 10 %;
• simplicity of calculation of the single tax and maintaining the nayologovy account.
Advantage which receive at payment of the single tax of agricultural enterprise, is that such enterprises are released from tax discharge on the earth as agricultural production is more often vsego is connected with use of the farmland and the share of land tax in total number paid nalogov is quite considerable.
Pay attention: according to the Resolution No. 507 the payer of the single tax doesn’t pay nalog on the earth only for the sites used by it for implementation of an entrepreneurial activity. If the enterprise leases the land lots belonging to it, it is desirable, that tayoky a kind of activity as earth delivery in rent, it was provided in authorized and registration documents of the enterprise.
Thus the enterprises renting the land lots, aren’t released from payment of a rent for them as the rent though is a payment for the earth, but isn’t land tax. The rent is made on a contractual basis.
Among shortcomings at payment of the single tax sleduet to call that payers of the single tax are deprived of the right to apply a different way of calculation for shipped production, except cash and bezyonalichny calculations by money (Decree No. 746 item 1).
Thus, payers of the single tax not mogut to carry out:
• barter operations;
• clearings;
• calculations by bills with payment by non-monetary sredyostvo.
Penalties for application of such forms raschetov aren’t provided, nevertheless since next quarter after implementation of the specified operations the enterprise will be obliged to pass on I promise taxation system.
Let’s notice that before making the decision about perexode on payment of the single tax, the enterprise should weigh all pros and cons. It is desirable on primere for previous year to count, whether such transition will be favorable, whether the sums of taxes and sborov which it is necessary to pay in the budget, in a sravneyoniya with the general system of the taxation will decrease.
How to become the payer of the single tax?
So, if the enterprise after all decided to become a playotelshchik of the single tax, it is necessary for it to eat in taxing authority in the place of registration the written statement about issue of the Certificate about prave payments of the single tax.
The form of such statement is approved by the Order No. 555.
Take into consideration: pass to payment of the single tax the enterprise can not only since the beginning of year, but also since any quarter within a year.
The statement moves no later than in 15 kalendaryony days prior to the beginning of the next reporting period (quarter).
So, if the enterprise wants to pass to payment of an ediyony tax on January 1, 2007, the statement nuzhyono to submit no later than December 15, 2006 (16 yanvarya – the day off).
Again created enterprises can become platelshhikami the single tax from the moment of creation. Such enterprises should submit the application during a reyogistratsiya in body of tax service.
In the statement it is surely specified, what flat tax rate is chosen by the enterprise.
The document confirming the fact of registration of the enterprise by the payer of the single tax, the Certificate on the right of payment of the single tax the subject of small business – the yuriyodichesky person (further ~ the Certificate) is.
Within 10 working days after acceptance a zayavleyoniya the taxing authority is obliged:
• or to grant the Certificate;
• or to present written motivated refusal.
For example, the taxing authority can refuse a predpriyoyatiya issue of the Certificate in case such enterprise is in arrears on tax payment and obligatory payments for the previous reporting period.
Reporting and payment of the single tax
Form of account for payers of the single tax yavlyaetsya calculation of payment of the single tax by the subject of mayoly business – the legal entity.
The form of such calculation is approved by the Order No. 98.
Dismissed it is represented in taxing authority in an enterprise place of registration quarterly till the 20th date following otchetyony quarter.
Data for filling of data of calculation about revenue undertake from the Book of the accounting of the income and expenses of the subject of small business – the legal entity applying simplified system the nalogooblozheyoniya, the account and the reporting, and is concrete from columns 3 and 4.
This Book should be registered in naloyogovy body.
The single tax is paid monthly no later than the 20th date following for reporting.
List of documents
1. The law No. 2063 – the Law of Ukraine from 19.10.2000. About the state support of a small predprinimatelyyostvo.
2. The decree No. 746 – the Presidential decree of Ukraine from 03.07.98 of No. 727/98 About the simplified system of the taxation, the account and the reporting of subjects of small business in edition of the Presidential decree of Ukraine from 28.06.99 of No. 746/99.
3. The resolution No. 507 – the resolution KMU from 16.03.2000. About an explanation of the Presidential decree of Ukraine from 03.07.98 of No. 727.
4. The order No. 98 – the order GNAU from 28.02.03. About the statement of a form of calculation of payment of the single tax the subject of small business ~ the legal entity and the Order of its drawing up.
5. The order No. 555 – the order GNAU from 12.10.99. About modification of forms and the Order of issue of the Certificate on the right of payment of the single tax the subject of small business – the legal entity.
6. The instruction No. 286 – the Instruction on statistics of number of the workers, approved by the order of Goskomstat of Ukraine from 28.09.05.
(On Balans-Agro newspaper materials).