In the publication the analysis of the general and simplified systems of the taxation on profit, their shortcomings and advantages is given.
System of the taxation of otechestyovenny businessmen very mnogogranna. It consists of the general sistemy taxation by taxes, and also spetsiyoalny modes for certain kayotegoriya of taxpayers. The choice of system of the taxation – business dobroyovolny for each payer including the landowner that allows, having weighed all positive and negative sides of each of systems to choose the optimalyyony.
General system
Despite existence of a fiksiroyovanny agricultural tax for landowners, the general system of taxation on the profit, established by Zayokon Ukrainy About the taxation of profit of the enterprises, also predusmatrivaet a number of privileges.
First, the sum added naloga on profit for selkhozpredpriyayotiya decreases by the sum of land tax which is used in selskoyokhozyaystvenny production oborote, and a payment for the earth which not ispolzuetsya in is mute, belongs on gross expenses.
Secondly, landowners can include in structure gross expenses on insurance (except medical, pension and obligatory types of insurance) in a razyomer of 5 % of gross expenses for fiscal tax year with an accruing result at the beginning of a year. For all other naloyogoplatelshchik this sum makes no more than 5 % for reporting tax period.
Thirdly, agricultural enterprises platyat the profits tax following the results of otchetyony tax year. Thus for proyoizvoditely agricultural products the annual tax period begins with July 1 of the current fiscal (budgetary) year. Respectively, provided pereraschet a gain (decrease) of balance cost of the goods it is spent once a year from July 1 till June 30.
Fourthly, gross incomes and rasxody agricultural producers, uderzhanyony (suffered) for otchetyony tax year, are subject to an indeksayotsiya. The order of indexation gross doxodov and gross expenses of agropredpriyayotiya is approved by the order of MINAPK from 15.07.97 of No. 212.
The exception is made by the enterprises specializing on production or sale to production of flower dekorativnogo of plant growing, dikorastuyoshchy plants, wild animals, birds and fish (except the fish caught in rekax and closed reservoirs), fur tovarov, alcoholic beverage products, beer, wine and wine materials (except wine materials which are on sale for posleyoduyushchy processing). Their activity is assessed with the profits tax in the general order.
The simplified system
The simplified system a nalogooblozheyoniya the single tax for subjects of an entrepreneurial activity provides such advantages:
1. Release from row payment nalogov, collecting (obligatory plateyozhy), namely: a value added tax (except for 6 % of a rate of taxation by the single tax); profits tax of the enterprises; a tax on the income of individuals (for individuals – subjects of a small predprinimatelyyostvo); payment (tax) for the earth; collecting on special use of natural resources; collecting in Fund on elimination of consequences Chernobyl katastrofy and a population social security; collecting in Goyosudarstvenny innovative fund; collecting on obligatory socstarx; otchisyoleniye and collecting on construction, a rekonyostruktsiya, repair and the contents avtodorog the general using; municipal tax; tax on trade; collecting on obligatory state pensionyony insurance; charge for razreyosheniye delivery on placement of objects torgovli and service trades; contributions to Ukrayoina’s Fund of social protection of disabled people; contributions to the State fund of a zanyayotost of the population; payments for patents.
2. Release from need to apply electronic control cash registers for carrying out raschetov with consumers. This right preyodusmotreno only for platelyyoshchik of the single tax – SPD.
3. The fixed flat tax rate for individuals (20-200 UAH) and a choice of 6 % or 10 % of a rate yuridiyochesky persons.
4. Choice of system of maintaining the nalogoyovy account.
Choice of a way of taxation of the income single tax business exclusively voluntary. At the same time, for perexoda on the simplified mode the subject of an entrepreneurial activity is obliged to correspond to certain criteria.
Receiving sales proceeds of production (the goods, works, services) in a year of no more than 500 thousand UAH. In the trudoyovy relations with such subject, including members of the family, for a year there should be no more than 10 persons. At legal entities for acquisition of the status of "edinshchik" the volume of sales proceeds of production (the goods, works, services) in a year shouldn’t exceed 1 million UAH at sredneuchetny number of working no more than 50 persons.
Irrespective of revenue volume from a reyoalizatsiya of production and number of nayemyony workers the simplified system doesn’t extend on the businessmen working in game business, proizyovodyashchy, exporting / importiruyushhix wholesale or at retail the excisable goods, combustive-lubricating materials, and also extracting and making precious metals and jewels.
The status of the payer of the single tax proves to be true the certificate about uplate the single tax, the given-out nalogoyovy body in a state registration place. The certificate stands out bezoplatno throughout 10 working days from the moment of filing of application.
The flat tax rates for subjects of small business – fizichesyoky persons are established local sovetami in a place of their state registration in a zayovisimost from a kind of activity and koleblyutsya within 20 – 200 UAH on mesyac.
The subject of an enterprise deyayotelnost – the legal entity, pereyoshedshy on the simplified system of a naloyogooblozheniye, independently chooses one of such flat tax rates:
- 6 % of the sum of sales proceeds of production (the goods, works, services) without the excise duty in case of VAT payment, according to the Law of Ukraine About naloge on the added cost;
- 10 % of the sum of sales proceeds of production (the goods, works, services), except for the excise duty, in case of VAT inclusion in structure uniform naloga.
At a choice of the simplified system of a nayologooblozheniye it is necessary to pay attention to such moments:
1. The single tax is paid ezhemeyosyachno, irrespective of the fact polucheniya / non receipt arrived.
2. To pass to the general system of a nalogoyooblozheniye the businessman has pravo since the next tax period (quarter). And it is necessary to submit the statement for such transition not later than what in 15 days prior to its beginning.
3. To pass on simplified sistemu the taxation it is possible no more odyony time for calendar year.
pros and cons
Each of systems of the taxation has shortcomings and advantages. So, at application of the general system of a nayologooblozheniye the sum of tax obyazayotelstvo directly depends on the sum of the poyoluchenny income. It is favorable at a neyopolucheniye of expected profit, at losses or temporary to an activity priostanovleyoniya.
At the simplified system of a nalogoobloyozheniye the size of a tax is defined in the fixed sum and consequently not zavisit from size of the received income. In case of a temporary suspension of a deyayotelnost, seasonal nature of a deyatelyyonost, lack of profit the subject of an entrepreneurial activity isn’t released from payment uniform naloga.
Once again I will remind, despite the right of transition of the taxpayer from one system of the taxation on another, to realize this right it is possible only once for calendar year.
Experience of the next neighbors
In Russia the general system of taxation on profit provides a rate at a rate of 24 % for all platelyyoshchik being on this system (except for nonresidents and Tsentroyobank of the Russian Federation).
In Belarus the profit of the organizations on realization of production of a rasteniyevodyostvo (except flowers, ornamental plants), animal husbandry (except fur fur farming), fish breeding and a pchelovodyostvo is released from a nalogooblozheyoniya. The income of vnerealizatsionny operayotsiya, in particular, with the goods (works, services), money and other values (fixed assets, inventory items, nemayoterialny assets, securities), gratuitously received agricultural organizations, including krestyanskimi (farmer) farms isn’t assessed with the profits tax. Moreover, according to the Republic Belayorus Law About a country (farmer) hoyozyaystvo within 3 years from the date of a gosregiyostratsiya a farm osvobozhdaetsya from payment of all types of tax on rasteniyevodyostvo production (except flowers and decorative rasyoteniye), animal husbandry (except fur fur farming), fish breeding and a pchelovodyostvo.
Obligatory criteria of the simplified system of Russia and Belarus, in otliyochy from Ukrainian, make a start from the obyoratny: persons who have no right it are defined to apply by an isklyuyocheniye. The Russian and Belarusian zakoyonodatel are more loyal to the subektam an enterprise deyatelyyonost – to payers of the single tax: volume of sales proceeds of a produkyotsiya at which the uproshchenyony system of the taxation is applied, and average number of workers considerably exceed the Ukrainian simplified tax system standards.
Reference
To the agricultural enterprises which are subject to taxation on profit, otnosyatsya the enterprises which gross revenue from sale of agricultural products of own production for fiscal year exceeds 50 % from total amount of a gross income. If for fiscal (tax) year the gross revenue of predpriyayotiya from sale of agricultural products didn’t exceed 50 % of total amount of a gross income, profit on production sale (works of services), not relating to agricultural industry, is taxed in the general order.
(On newspaper materials To Fermerska a hospodariate).