Single agricultural tax or How to pay the minimum percentage of income

Obviously, a single agricultural tax was developed for agricultural producers. As you know, their patrimony is a serious struggle for profit. In view of the peculiarities of farming, the state has tried to make life easier for the persons involved in it in terms of taxation. The calculation of this fee is very similar to that for which a single tax is calculated. The one with which the simplified system of taxation is characterized. The difference between them is only that in our case a rate is applied, the amount of which is only 6% of the base, which is calculated on the basis of the principle "received revenues minus expenses incurred".

Similarity with the "simplified" is also the fact that the single agricultural tax in question is a substitute for VAT, personal income tax, as well as the tax that is paid from the participant who participates in the production of equipment. In addition to the collection, the owner of the peasant (farm) farm (PF) is obliged to pay insurance premiums to extra-budgetary funds. For some time this requirement is typical for any type of taxation.

If the economy uses the work of wage earners, then it will be necessary to withhold income tax, the amount of which is 13%. The owner of the economy, being a tax agent, is obliged to transfer the amount withheld to the budget. It is also worth noting the need to pay social contributions. And here it is necessary to distinguish the order of their calculation for the members of the peasant farm and for hired workers. In the first case, the minimum wage is taken as the basis , and in the second case - the remuneration that the employee receives according to the employment contract.

About some features

Since the agricultural tax was developed exclusively for agricultural producers, there are very serious restrictions for those who wish to use this tax system. The most important of them is revenue, which was received by the farm from production, processing, as well as further sales of products. Its size should be at least 70%. If it suddenly becomes fixed that the share of agricultural products in the total volume has decreased, then you can say goodbye to the right to use the preferential system of payment of compulsory fees and payments. And it will be very insulting, since the single agricultural tax allows the business entity to pay the lowest interest from the received income.

There are other restrictions on the transition to preferential treatment. For example, in the property of the economy there should not be gambling houses. It also has no right to produce excisable goods. In particular, wine or beer. Finally, another limiting factor is the number. The total number of employees, including the members of the household, can not exceed three hundred.

In order to switch to a new system and pay a single agricultural tax, it will be necessary either to register the PF (not later than 5 days after being registered) with the filing of the corresponding application with the FTS, or at the beginning of the calendar year. Please note that in the second case, the application must be submitted from October 20 to December 20 of the reporting year.