In article it is reported that the agricultural enterprise realizes to legal entities and individuals own grown-up grain crops. Realization conditions are given.
Reorganization 2002
The agricultural enterprise realizes to legal entities and individuals own vyrashchennyezernovy cultures at contractual prices on which according to prikazu from 08.10.08 of No. 644 (further – the Order No. 644) the minimum and ceiling purchase prices are established to Minagrololitiki. How in that case to define base of taxation of the VAT?
At implementation of operations to a popostavka of the goods (services) the taxation basis is defined isxodya from their contractual (contract) cost determined by free prices, but not below the usual prices.
The usual prices are determined by rules, ustayonovlenny items 1.20 of the Law on profit. So, if the prices for the goods (services) are subject to gosudarstvenyony regulation, usual the price established by principles of such regulation (subitem 1.20.5 of the Law on profit) is considered.
The order No. 644 mentioned in a question, ustanovleny the minimum and ceiling purchase prices of some grain crops. However such prices are used only at making decisions on carrying out financial or commodity interventions by Agrarian fund. And outside the limits of the organized agrarian market of Ukraine price regulation by a goyosudarstvo isn’t carried out (Law item 3.2 from 24.06.04 of No. 1877-IV About the state podyoderzhka of agricultural industry of Ukraine.
Therefore, at implementation of operations on delivery by agricultural enterprise of own vyyorashchenny grain crops to physical and yuriyodichesky persons outside the limits of the organized agrarian market (not at the agrarian exchanges) the miniyomalny and ceiling prices established by the Order No. 644, aren’t considered as the usual. The taxation basis is defined proceeding from the dogovoryony or usual price for such production. Thus for definition of the usual prices follows ispolzovat, in particular, information about concluded at the moment of grain sale contracts of rather identical (homogeneous) goods in comparable conditions (subitem 1.20.2 of the Law on profit).
On Balans-Agro newspaper materials.