Methodical recommendations concerning drawing up of calculation of 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 of the enterprise for the previous fiscal (tax) year, approved by Minagropolitika Ukrainy’s order from 22.11.07 of No. 818 are printed.
The letter of the Ministry of an agrarian policy of Ukraine from 26.11.07 of No. 37-27-2-7/18792
The ministry of an agrarian policy developed Meyotodichesky recommendations concerning drawing up of Calculation of specific weight of the income of realization of selskoyokhozyaystvenny production of own production and products of its processing in total amount gross doxoda the enterprises for the previous fiscal (tax) year (which are applied), Minagropolitiki confirmed by the order from 22.11.07 of No. 818 and soglasovanyony by the Public tax administration, and sends them for use in work.
Appendix: Methodical recommendations otnositelyyono drawing up of Calculation of specific weight of the income of a reayolizatsiya of agricultural production of own production and products of its processing in total amount of a gross income of the enterprise for the previous fiscal (tax) year <…>.
Deputy minister Yu. LUZAN
METHODICAL RECOMMENDATIONS CONCERNING DRAWING UP OF CALCULATION OF SPECIFIC WEIGHT OF THE INCOME OF REALIZATION OF AGRICULTURAL PRODUCTION OF OWN PRODUCTION AND PRODUCTS OF ITS PROCESSING IN TOTAL AMOUNT OF THE GROSS INCOME OF THE ENTERPRISE FOR THE PREVIOUS FISCAL (TAX) YEAR
1. General provisions
1.1. The present recommendations are developed in a sootyovetstviye with Laws of Ukraine About accounting and financial statements in Ukraine, About a fiksirovanyony agricultural tax and the resolution of Cabinet council of Ukraine from April 23, 1999 of No. 658 About the adoption of Provision on an order of collection and the accounting of the fixed agricultural tax (in edition of the resolution of Cabinet council of Ukraine from May 25, 2006 of No. 725).
1.2. The recommendation defines an order of filling of Calculation of specific weight of the income of realization of agricultural production of own production and products of its peyorerabotka in total amount of a gross income of the enterprise for the previous fiscal (tax) year (further – Calculation).
1.3. Calculation is made agricultural by a predyopriyatiya of the various organizational and legal forms created according to operating zakonodatelyyostvo, country and other farms, which zanimayutsya production (cultivation), processing and sale of agricultural production, and also piscicultural, fishing and fishing farms which are engaged in cultivation, cultivation and a catch of fish in internal reservoirs (lakes, ponds and reservoirs) in the presence of agricultural holdings (an arable land, senozhaty, pastures, long-term nayosazhdeniye) and/or lands of water fund.
1.4. Establishment of the size of percent of the income, poluyochenny from realization of production rural and fishery of own production and products of its processing, in total amount of a gross income a predyopriyatiya is determined by the Calculation form.
1.5. If after carrying out Calculation the sum of the income of the enterprises rural and fishery, poluchenyony from realization of agricultural production of own production and products of its processing, for the previous fiscal (tax) year prevyshaet 75 percent from total amount of a gross income of the enterprise, such enterprises according to article 2 of the Law of Ukraine About the fixed selskokhozyaystvenyony tax, in the presence of agricultural holdings and lands of water fund, are payers of the fixed agricultural tax.
1.6. By drawing up of Calculation of the enterprise rural and fishery irrespective of organizational and legal forms and forms of ownership are guided by accounting data. To reflect operations in accounting it is necessary according to Book of accounts of accounting of assets, the capital, obyazayotelstvo and economic operations of the enterprises and the organiyozatsiya, the approved order of the Ministry of Finance of Ukraine from November 30, 1999 of No. 291 About the statement of Book of accounts of accounting and the Instruction about its application (with changes) or if the enterprise keeps account in the simplified form – according to the simplified Book of accounts of accounting aktivov, the capital, obligations and economic operations of subjects of the small business, the approved order of the Ministry of Finance of Ukraine from April 19, 2001 of No. 186 About the statement of the simplified Book of accounts of accounting (with changes).
2. Definition of the income of realization of agricultural production of own production and products of its processing
2.1. In line 1.1 Calculations specify the sum of the income received from realization of production of plant growing which is grown up on the grounds belonging to a selskoyokhozyaystvenny producer on the right of a sobstyovennost or provided to it in using.
For this purpose summarize outclearing turns on subschetu 701 The income of realization of finished product analytical accounts of production of plant growing (without the VAT) and outclearing turnovers of subaccount 742 The income of realization of non-turnaround assets analytical accounts of realization of long-term biological assets (without the VAT).
2.2. In line 1.2 Calculations specify the sum of the income received from realization of production of animal husbandry which is made (is grown up) on grounds, prinadleyozhashchy to an agricultural producer on an ownership right or provided to it in using.
For this purpose summarize outclearing turns of subaccount 701 The income of realization of finished product analitichesyoky accounts of production of animal husbandry (without the VAT) and krediyotovy turnovers of subaccount 742 The income of realization of non-turnaround assets analytical accounts of realization of long-term biological assets (without the VAT).
2.3. In line 2 Calculations specify the income sum, poluyochenny from realization of production of fish breeding which is grown up in internal reservoirs (lakes, ponds and reservoirs), belonging to a tovaroproizvodiyotel on an ownership right or provided to it in using.
For this purpose piscicultural, fishing and fishing farms which are engaged in cultivation, a vyrayoshchivaniye and a catch of fish in internal reservoirs (lakes, ponds and reservoirs), and the selskokhozyaystyovenny enterprises which are engaged razvedeyoniy, cultivation and a catch of fish in internal reservoirs (lakes, ponds and reservoirs), summiruyut outclearing turns of subaccount 701 The income of realization of finished product analytical accounts of production of fish breeding (without the VAT).
2.4. In line 3 Calculations specify the income sum, poluyochenny from realization of production which is made from raw materials of own production and products of its processing at own enterprises and on yes-valchesky conditions, irrespective of territorial placement of the processing enterprise.
For this purpose summarize outclearing turns of subaccount 701 The income of realization of finished product anayolitichesky accounts of realization of products of processing (except the excisable goods) without the VAT.
2.5. In line 4 Calculations agricultural a predpriyoyatiya which in the reporting tax period were sozdany a way of merge, accessions, transformations, division or allocation according to the relevant standards of the Civil code of Ukraine, specify the sum of the income received during last of tax perioda from providing of accompanying services. The list of accompanying services is approved by the order of the Ministry of an agrarian policy of Ukraine from January 29, 2007 of No. 55 in coordination with the Ministry of Finance of Ukraine and the Public tax administration of Ukraine (further – the List of accompanying services).
For this purpose use the sum of outclearing turnovers of subaccount 703 The income of realization of works and services (regarding services according to the List of accompanying services) without the VAT.
2.6. In a line 5 of Calculation define the sum received by agricultural enterprise from realization of agricultural production of own proyoizvodstvo and products of its processing (except the podakyotsizny goods) for what summarize data of lines 1+2 + 3 + 4 Calculations.
3. Definition of total amount of a gross income of the enterprise
3.1. In line 6Rascheta specify total amount of the valoyovy income of the enterprise in reporting tax year.
Total amount of a gross income of the enterprise opredelyaetsya according to requirements of Situation (standard) of accounting 15th "Income", utverzhyodenny the order of the Ministry of Finance of Ukraine from November 29, 1999 of No. 290 About the adoption of Situation (standard) of accounting.
For definition of total amount of a gross income a predyopriyatiya summarize outclearing turnovers of accounts 791 Result of operating activities, 792 Result of financial operations, 793 Result of other usual activity, 794 Result of extreme events.
3.2. In a line 7 of Calculation define the sum by which reduce total amount of a gross income a predpriyoyatiya for what summarize data of lines 7.1, 7.2 and 7.3 of Calculation.
3.3. In line 7.1 Calculations specify the sum of the means of financial support received from the government budget (surcharge, the grant, the VAT sum, akkumuyolirovanny on special accounts, etc.).
For this purpose summarize outclearing turnovers of account 48 Target financing and target receipts (soyootvetstvuyushchy subaccounts), and the enterprises which conduct accounting in the simplified form, summarize outclearing turnovers of account 47 Providing future expenses and payments (the corresponding subaccounts).
3.4. In line 7.2 Calculations specify the sum of the income received from realization of foreign currency, koyotory is directed on development of agricultural production.
For this purpose summarize outclearing turnovers of account 711 The income of realization of foreign currency regarding realization of foreign currency, koyotory it is received in type of loan and goes on development of agricultural production (purchase of seeds, a livestock of cattle, agricultural machinery, etc.).
3.5. In line 7.3. Calculation specify the sum of the income of initial recognition and from change of cost of biological assets and an agricultural produkyotsiya which are considered at fair value.
For this purpose summarize outclearing turns on subschetam 710 The income of initial recognition and of change of cost of assets which are considered at fair value.
3.6. In a line 8 of Calculation specify the modified sum of a gross income of the enterprise, for what opredelyayut a difference between data of a line 6 and a line 7,
4. Determination of 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 of the enterprise
4.1. In a line 9 of Calculation define specific weight doxoda from realization of agricultural production of own production and products of its processing in total amount of a gross income as a percentage.
For this purpose estimate the relation of data of a line 5 Rasyocheta to data of a line 8 of the Calculation, increased on 100 percent.
5. Force-majeur circumstances
5.1. The enterprises in case of emergence (elemental disaster, action of obyostoyatelstvo of force majeure, etc.) dismissed represent a swagger-mazhoryonykh of circumstances together with the document confirming existence of force-majeur circumstances previous reporting (tax) year, to the body authorized according to the legislation to certify obstoyatelyyostvo of force-majeur.
The fact of force majeure proves to be true:
• the conclusion of Commercial and industrial chamber of Ukrayoina about approach of force majeure circumstances or elemental disaster to territories of Ukraine;
• decisions of the President of Ukraine on introduction of a chrezyovychayny ecological situation in separate mestyonost of Ukraine, approved I SAY LIES;
• solutions of KMU on recognition of separate districts of Ukraine by victims of flood, drought, pozhara and other types of elemental disaster.
Thus to such enterprises implementation of the requirement of the Law of Ukraine About the fixed agricultural tax concerning excess of 75 percent of specific weight of the income of realization of production rural and fishery of own production and products of its processing in total amount of a gross income of the enterprise isn’t applied.
Century GAVRILYUK, head of department of accounting, reporting and auditing work. Minagropolitki Ukrainy.