In a material consultation concerning advantage of FSN who can be the payer of FSN that it is necessary to make to become the payer of FSN is given.
In what advantages of FSN
For agricultural enterprises payment of a fiksiyorovanny agricultural tax (further – FSN) – an alternative way of the taxation. Razyomer of this tax doesn’t depend on results of hozyaystvenyony activity of the enterprise – at its calculation isxodyat from the general size of zeyomelny sites of agricultural purpose used by the enterprise.
FSN payment is, as a rule, favorable to agricultural enterprises (SHP): it replaces with it payment of a number of taxes and fees:
• profits tax;
• land tax;
• tax on owners of vehicles and druyogy self-propelled cars and mechanisms;
• municipal tax;
• payments for acquisition of the trading patent for an osuyoshchestvleniye of trading activity;
• charge for special water use;
• charge for the prospecting works executed at the expense of the state budget.
And though all other taxes and fees payers of FSN should pay according to an operating zakonoyodatelstvo, as a whole number of payments at them znachitelyyono smaller, so, so precious time for the rural worker which should be spent for drawing up and representation of a number of forms of account is saved.
So, to be the payer of FSN – it is favorable. Who can have an opportunity to use such benefits?
Payers of FSN can be (Art. 2 of the Law on FSN):
• SHP of different organizational and legal forms (including farms) which are engaged in production (cultivation), processing and sale of agricultural production;
• the piscicultural, fishing and fishing farms which are engaged in cultivation, vyrashchivayoniy and a catch of fish in internal reservoirs (ozerax, ponds and reservoirs) (further – rybxozy).
But we will pay attention: be registered by platelyyoshchik of FSN such enterprises can only if the sum received by them from realization of agricultural production of own proyoizvodstvo and products of its processing for predyduyoshchy fiscal (tax) year, exceeds 75 % of total amount of a gross income.
That it is necessary to make to become the payer of FSN
STEP 1: to define, whether the enterprise treats SHP or rybxozam.
It is defined on appropriated to the enterprise kodam kinds of activity according to Klassifiyokator of types of economic activity. Codes are specified in the reference issued by bodies statistiki: SHP are appropriated codes 01.1 – 01.4, rybxozam – 05.01 – 05.02.
STEP 2: to define, what percent from total amount of a gross income of the enterprise makes the income, poyoluchenny from realization of an agricultural proyoduktsiya of own production and products of its processing (further – specific weight).
Here the enterprise needs to operate in such order:
• to define the sum of a gross income from a realizayotsiya of agricultural production sobstvennogo production and products of its processing.
At definition of such income the poyokazatel given in item 2 of Situation No. 658 are used:
– cost of realized production of a rasteniyeyovodstvo and animal husbandry of own proizyovodstvo;
– cost of the realized agricultural production made from selskokhozyaystvenyony raw materials of own production at the sobstvenyony processing enterprises;
– cost of realized production, proizvedenyony from own raw materials on davalchesky usloyoviya, irrespective of territorial placement of the processing enterprise;
– cost of the rendered services (service of mashinyono-tractor park, construction and repair brigades, other services), connected with selskokhozyayyostvenny production;
• to define total amount of a gross income a predyopriyatiya.
It is defined as total amount of the income of a platelyyoshchik from all types of his activity, received (added) during the reporting period in a denezhyony, material or non-material form both on territories of Ukraine, and beyond its limits.
GNAU recommends (Letter No. 1746) to use at calculation of specific weight Methodical rekoyomendatsiya No. 419 according to which data on specific weight should be taken from a form of the annual stayotistichesky reporting No. 50-skh Main ekonomiyochesky indicators of work of agricultural enterprises.
If for any reasons a form No. 50-skh the predyopriyaty doesn’t make, the income it can opredelit according to accounting – on their basis and the form No. 50-skh is made.
For example, don’t make a form No. 50-skh fermersyoky farms, number working for which less than 50 people. The realization of production of plant growing given about volumes and animal husbandry at such farms contains in a form of the statistical reporting of No. of 2 (farms) Main indicators of hozyayyostvenny and financial activity of a country (farmer) economy. Other data can be taken from accounting registers.
In this case, we consider, it is necessary to stop on such moment. According to Methodical rekomenyodatsiya No. 419 at definition of the sum gross doxoda it is necessary to be guided by standards of the Law on profit. In our opinion to define this summu thus it is impossible. Why? Because:
first, if the enterprise in the current year already is the payer of FSN, it simply has no data on the sum of the gross income determined by standards of the Law on profit as on payers of FSN the Law on profit doesn’t extend and they don’t keep the nalogoyovy account;
secondly, orders of definition of the sum of a gross income on norms of accounting and on normam the Law on profit are various. And as doxod from agricultural products realization rasschityvaetsya on the basis of norms of accounting, in case of definition of total amount of a gross income on norms of tax accounting it is necessary sravnivat two non-comparable sizes. It privedet to distortion of data on specific weight of a selkhozyoproduktsiya.
Therefore we consider that total amount gross doxoda should be defined according to standards of the bukhyogaltersky account, namely P (C) BU 15 "Income".
Data for this purpose can be taken from a form of financial statements The report on financial results (f. No. 2).
On the following page a reduced form of calculation of the specific weight, offered by Methodical rekoyomendatsiya No. 419.
Let’s note that at transfer of data from a form No. 50-skh and No. of 2 (farms) from the sum of revenue it is necessary isklyuchit the sum of the VAT and the excise duty (if that took place).
Now we will consider, what services of agricultural enterprise can carry to the services connected with selskokhozyayyostvenny production. According to the Qualifier of production and services (016-97) services in a rural hoyozyaystvo share a recreation center on the services provided in a rasteyoniyevodstvo and in animal husbandry.
The services provided in plant growing – it:
• services in preparation of soils, processing of fields and seeds;
• to landing, protection of cultures against diseases and wreckers;
• to harvesting and preparation of production for sale (cleaning, sorting, drying, etc.);
• to aviation and chemical works;
• to granting agricultural cars together with the obsluzhiyovayushchy personnel, etc.
To services in animal husbandry are carried:
• services in artificial insemination;
• to a hairstyle of sheep;
• to supervision for animals;
• to sorting of eggs;
• to cleaning and disinfection of cattle-breeding pomeshcheyoniya, etc.
Besides, to the services connected with selskokhozyayyostvenny production, services of construction and repair brigades (Polozheyony No. 658 item 2) are referred also.
3:opredelit, whether the enterprise has a STEP in a sobyostvennost or in using (including on rent usloyoviya) the land lots of selskokhozyayyostvenny appointment as such zeyomelny sites are object of taxation of FSN.
So, if all three steps the enterprise it is successful projdeny, that is are executed considered by us an usloyoviya, such enterprise can be zaregistrirovayono the payer of FSN. Further actions – procedura registration in taxing authority.
How to be registered by the payer of FSN in taxing authority
The order of registration of SHP and rybxozov platelshhikami is explained to FSN by the Letter No. 1746. So, for enterprise registration by the payer of FSN it is necessary to define the sum of this tax the current year and to present in taxing authorities till February 1 Calculation of FSN and calculation of determination of specific weight (on forme, given below).
Let’s notice that in practice taxing authorities demand, that by payers of FSN prior to the beginning of fiscal year were submitted the application for the right of payment of FSN in any form, given about a monetary assessment of agricultural holdings and other documents. And terms for giving of these data at each tax inspection – the, that is different.
Whether it is so possible to consider such requirements pravomeryony? No, they contradict the current legislation. Therefore to the enterprise, not vypolyonivshy such requirements, taxing authority has no right to refuse registration platelshchiyoky FSN (but, of course, under condition of representation of Calculation of FSN till February 1 and calculation of determination of specific weight).
On it, perhaps, our consultation it is possible and zavershit as the questions put in it as a whole are shined. But on this subject we will continue conversation in the following our publication about FSN (see "Balans-Agro" first a noyomer for 2006): in it will be rasskazayono how to make FSN Calculation, to define stavki this tax, about terms of payment and otyochetnost representation and so forth.
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(agricultural enterprise name)
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(agricultural enterprise address)
Calculation
determination of specific weight of the income (proceeds) from realization of agricultural production of own production and products of its processing in total amount of a gross income of the enterprise for 200_god
(one thousand UAH., with one decimal sign)
List of documents
1. The law on FSN – the Law of Ukraine from 17.12.98 of No. 320-XIV About the fixed agricultural tax.
2. The law No. 2181 – the Law of Ukraine from 21.12.2000. About an order of repayment of obligations of taxpayers before budgets and the state specialized funds.
3. Situation No. 658 – Situation about an order of collecting and the accounting of the fixed agricultural tax, utverzhyodenny the resolution KMU from 23.04.99 of No. 658.
4. Ns230 order – the Procedure of payments of the fixed agricultural tax and filling of a form of calculation, utveryozhdenny the order GNAU from 27.04.99 in order GNAU edition from 26.03.04 of No. 170.
5. The qualifier of production and services recreation centers 016-97 – the State qualifier of production and services, utveryozhdenny Gosstandart order from 30.12.97 of No. 822.
6. Methodical recommendations No. 419 – Methodical recommendations about determination of specific weight of the income (proceeds) from realization of agricultural production of own production and products of its processing in total amount of a gross income the enterprises approved by the order of Minagropolitika Ukrainy from 29.12.02.
7. The letter No. 1746 – GNAU letter from 28.01.05 of No. 1746/7/15-3117 Concerning collection of the fixed selskokhozyaystvenyony tax from January 1, 2005 in the conditions of action of the Law of Ukraine from 23.12.04 of No. 2287-IV.