Article is devoted to registration of subjects of managing as payers of FSN. Changes on registration and FSN payment in 2009 are presented.
Reorganization 2002
Let’s remind, on February 1 – a deadline for documents for payment of the fixed selskoyokhozyaystvenny tax in 2009. In this regard our many readers interests, whether there will be any changes in comparison with last year in registration and submission of documents for FSN payment in the come year.
At the moment of signing of this number in the press the poyoryadok of submission of the reporting and collection on this tax didn’t undergo any changes. However it is quite possible that they will appear in the near future, that is by February 1. Therefore we will share with you that is known to us for today.
First, introduction korrektivov in a form of Tax calculation of FSN is supposed. First of all the name Podatkovy a rozrakhunok is planned… to change to Podatkov deklaraciya…. As a whole in this report cardinal an izmeneyoniya aren’t expected.
Now the corresponding order naxoditsya on registration in the Ministry of Justice.
Secondly, amendments in a form of Calculation of specific weight of the income of realization of agricultural production in total amount of the gross income approved by the order of Minagropolitika from 22.11.07 of No. 818 are possible also. On the basis of this Calculation of agricultural enterprise define the right to pay to FSN in the current year.
Now, Minagropolitiki on a soyoglasovaniye from GNAU prepares changes in ukazanyony Calculation.
It is planned that change of Calculation of specific weight will be zaklyuchatsya in correction of total amount valovogo the income from which it is planned to exclude:
• the income of realization of fixed assets, kotoyory there were on balance of the enterprise more than 12 months (Kt 712);
• the income of the written-off hopeless accounts payable (Kt 717);
• the income of realization of foreign currency nezavisimo from a source of its receipt (Kt 711);
• income of an operational exchange difference.
All these types of income aren’t connected with the certain kind of activity of the enterprise directed on obtaining of the income (such definition of total amount of a gross income is put in Zakoyon about profit). As in accounting these operations are reflected in accounts of the income (class 7), it is offered to exclude them from total amount of the income manually.
In case the enterprise carries out ukayozanny operations, even being engaged in especially selyyoskokhozyaystvenny activity, it can’t be registered by the payer of FSN. After all at inclusion in total amount of the income of the above-named income specific weight from realization of a selkhozproyoduktsiya can make less than 75 % of total amount of a gross income.
If at the moment of receiving this number by you the considered innovations already accept, then in the following release we by all means will acquaint you with them.
On Balans-Agro newspaper materials.