Taxation system for agricultural producers

Is it possible to combine modes?

Tax optimization is the main way to keep a business afloat.
In order not to overpay into the budget, a businessman should choose the right tax regime. If an entrepreneur conducts several types of activities at once, then it is possible to establish different taxation systems for them. The question arises: is it possible to combine a patent and the simplified tax system? This type of business taxation is not prohibited at the legislative level. Simplified legislation applies to all types of business activities, and by virtue of clause 1 of Art. 346.11 of the Tax Code of the Russian Federation, the simplified tax system is combined with other forms of encumbrance.

Patent SNO is a preferential taxation regime permitted for use for a limited list of types of business (Article 346.43 of the Tax Code of the Russian Federation). These special modes are allowed to be used simultaneously, but only if a number of conditions are met.

Russian legislation does not prohibit combining the patent taxation system with other regimes. Therefore, is it possible to combine OSNO and a patent? Yes, an entrepreneur has the right to use this taxation option if other regimes are not available for use. But in order to switch to a special taxation model, you will have to comply with a number of conditions provided for by the Tax Code of the Russian Federation and other regulations.

Why is it beneficial for individual entrepreneurs to combine modes?

In Russia, it is quite common for an individual entrepreneur to apply the simplified tax system and a patent at the same time. The taxation model allows a businessman to significantly save on tax payments to the budget. And the composition of reporting on preferential treatment is minimal. For example, an individual entrepreneur using the simplified tax system submits only one declaration at the end of the year. When the PSN does not provide for declarations at all.

Even the combination of OSNO and patent is beneficial for individual entrepreneurs. This allows you to pay only 6% of income for certain types of activities instead of:

• 13% personal income tax;
• 20% VAT;
• 2.2% property tax.

As you can see, the savings are significant.

Restriction on combining tax regimes for one type of activity in one region

Once upon a time there was a completely crazy letter from the Federal Tax Service (Letter of the Federal Tax Service of Russia dated March 28, 2013 N ED-3-3/1116), which said: an individual entrepreneur on the territory of one subject has no right in relation to part of the leased for non-residential premises owned by him, apply the PSN, and for the rest of the leased non-residential premises, apply, for example, the simplified tax system.

The current position is completely different: the combination of simplified taxation system and PSN in the same region for the same type of activity, but at different facilities is permitted (Letter of the Ministry of Finance dated 04/05/2013 No. 03-11-10/11254).

Under what conditions is combination allowed?

The current provisions of the Tax Code of the Russian Federation do not prohibit the combination of a patent and the simplified tax system for individual entrepreneurs in 2022, but the simultaneous use of two preferential encumbrance systems at once is possible only if the following conditions are met:

simplified tax system

The simplified taxation system (Chapter 26.2 of the Tax Code of the Russian Federation) is considered the easiest, because you only need to pay a single tax. It replaces VAT, property tax and profit tax (there are exceptions). Little reporting, can be combined with other modes and accept workers.

However, in order to “take the simplified approach”, an organization or individual entrepreneur must meet the following conditions:

• annual income should not exceed 150 million rubles;
• number of employees - up to 100 people;
• there should be no branches;
• residual value of fixed assets - up to 150 million rubles;
• the share of participation of other organizations in your authorized capital is no more than 25%.

As soon as you go beyond the established limits, you will automatically “fly off” the simplified tax system (clause 4 of article 346.13 of the Tax Code), so in this mode it is very important to monitor turnover, the number of employees on staff, etc.

In addition, not every activity is suitable for “simplified”.

Banks, insurers, investment funds, pawnshops, securities market participants, manufacturers of excisable goods, gambling organizers, microfinance organizations cannot apply the simplified tax system (Article 346.12 of the Tax Code).

Types of simplified tax system

The Tax Code offers a choice of two types of “simplified” - with the object “Income” and the object “Income minus expenses” (Article 346.14 of the Tax Code). You choose the type of simplified tax system at your own discretion, having calculated in advance how beneficial each one is.

There are 3 features for the “Income minus expenses” object:

• Not all costs incurred will be included in expenses, but only those listed in Art. 346.16 Tax Code of the Russian Federation;
• To include an expense in the tax base, you must have documentary evidence of this expense - the tax office may request papers;
• If at the end of the year the tax amount is less than 1% of the income received during the year, then you will have to pay a minimum tax - 1% of the income received.

When choosing the type of simplified tax system, pay attention to the costs and whether you can confirm them. If expenses exceed income by 60%, then select “Income minus expenses.” If it is difficult to officially confirm expenses, or income is greater than expenses, then it is more profitable to work with the “Income” object, because the rate will be much lower - 6%.

Please note that regional authorities may reduce simplified tax rates (Article 346.20 of the Tax Code). Before submitting an application to choose a simplified taxation system, clarify them and calculate all the options.

Despite the fact that the single tax is finally calculated at the end of the year, you will pay it throughout the year - in advances for 1 quarter, half a year, 9 months and a year. The payment deadline is no later than 25 calendar days from the end of the quarter. All advances paid are counted towards the final tax amount for the year.

The declaration under the simplified tax system is submitted once at the end of the reporting year: organizations - until March 31, entrepreneurs - until April 30.

ASN (USN. Light)

From July 1, 2022, another version of the simplified system will become available for microenterprises and small businesses - the Automated Taxation System (ATS), or as it is also called “Simplified - Light”.

The new regime will greatly simplify life for a businessman:

• taxes will be calculated by the inspectorate based on online cash register data and bank information on current accounts;
• no need to pay contributions for employees and individual entrepreneurs (except for contributions for injuries);
• Personal income tax from employee salaries will be calculated, withheld and transferred to the bank;
• there will be no tax reporting - no need to keep a book of income and expenses and submit a single tax return;
• You don’t have to keep accounting records;
• minimum control - only cash register checks will be checked, desk audits will be carried out if non-payment of tax is detected, and there will be no on-site inspections at all.

The ASN system will also be of two types, but the rates will be slightly higher: “Income” - 8%; “Income minus expenses” - 20%. Regions will no longer be able to demote them.

In this mode, you will not be able to open a separate division, hire non-residents, workers with the right to early retirement, or combine it with another mode. It will not be possible to work under agency agreements, agency or commission agreements, as well as enter into agreements of a simple or investment partnership, trust management, or concession agreement.

First, the system will be launched in pilot mode and tested in four regions - Moscow, Moscow and Kaluga regions, and Tatarstan. The trial period will last until December 31, 2023, but after that it will be launched throughout Russia.

When combination is impossible

If an entrepreneur does not meet the conditions, then he does not have the right to simultaneously apply a simplification and a patent. For example, if a businessman’s income during the period of validity of the patent exceeds the permissible limit of 60 million rubles under both preferential regimes.

The right is also lost if the average number of personnel is exceeded. But officials plan to introduce new rules for “flying” with the simplified tax system.

When restrictions are introduced on types of activities, combining modes becomes impossible. For example, if an entrepreneur sells goods that are subject to mandatory labeling (medicines, furs, shoes), then from January 1, 2022, he has no right to apply the PSN to this type of business.

How are expenses and income taken into account when combined?

When combining different taxation regimes, the entrepreneur is obliged to differentiate between the accounting of income, expenses, number of personnel and the cost of fixed assets separately for each tax system. The procedure for organizing and maintaining separate accounting is fixed in the accounting policy. This will save the merchant from additional questions from the Federal Tax Service.

The rule of separate accounting is mandatory for maintaining OSNO and patent at the same time for an individual entrepreneur, as well as when combining simplified taxation and PSN, and even UTII. How exactly an entrepreneur will take into account revenue and costs does not matter, the main thing is that the accounting method allows for a clear separation of everything that is connected with a specific taxation regime.

If costs cannot be divided by type of business when combining taxation systems, then they should be distributed in proportion to the share of income in each taxation regime.

PSN includes only income from sales of the type of activity specified in the patent. The remaining income is taken into account when calculating tax on the simplified tax system.

IMPORTANT!

Expenses for “patent” activities cannot be taken into account either on the simplified tax system or on the special tax system.

Calculate and pay tax on the simplified tax system and tax on personal tax separately from each other according to the rules that are provided for each of them.

Changes to the simplified tax system in 2022

With the simplified version, the picture is more rosy than with UTII. Back in 2022, a bill was submitted for consideration that provides for some preferences for simplified tax payers: it stipulates a transition period in case of violation of the simplified tax system limits.

REFERENCE

Previously, if the limits on the cost of fixed assets and the average number of employees were exceeded, the taxpayer lost the right to use the simplified tax system. It is now proposed that if are slightly exceeded, the right to the simplified tax system will not be lost, but tax rates will be increased. If the bill is passed, the changes will come into force on 01/01/2021. We will also monitor this bill and report all the latest news.

In addition, the option of exempting taxpayers from submitting reports to the simplified tax system “income” when they use online cash registers is being considered.

The simplified tax system tax regime can be applied to all activities of the payer, subject to compliance with certain limits in relation to (Article 346.12 of the Tax Code of the Russian Federation):

• types of activities;
• number of employees;
• cost of fixed assets;
• composition of founders.

But only certain types of taxpayer activities can be transferred to UTII (Article 346.26 of the Tax Code of the Russian Federation). Therefore, combining these two tax regimes is acceptable.

Below in the article we will look at the features of combining UTII and simplified tax system.

How are insurance premiums calculated?

In some cases, the amount of insurance premiums may be taken into account as a deduction when calculating the amount of tax payment to the budget. For example, this is possible when using the simplified tax system, with the taxable object “Income”. But payments under a patent cannot be reduced by the amount of insurance premiums paid by the individual entrepreneur for himself or for his employees.

Consequently, when combining the simplified tax system for income and a patent, the entrepreneur has the right to reduce payments under the simplified procedure by the amount of insurance coverage paid, taking into account the nuances:

• An individual entrepreneur without employees has the right to take into account 100% of the costs of paying insurance premiums for himself;
• Individual entrepreneurs with employees have the right to take into account the costs of insurance coverage for employees and themselves, but not more than 50% of the amount of the simplified tax system.

IMPORTANT!

Under the simplified tax system “Income minus expenses,” insurance coverage is taken into account in the entrepreneur’s expenses and does not give the right to a deduction. Otherwise, the base for calculating the simplified tax system will be underestimated.

Unified agricultural tax

The Unified Agricultural Tax (USAT) is a special regime that was developed specifically for producers of agricultural products (Chapter 26.1 of the Tax Code of the Russian Federation). It also replaces income tax (personal income tax), property tax, and sometimes VAT.

To “get into” this mode, you need to produce something yourself. For example, if a farmer raises bulls and sells meat, then he has the right to apply the Unified Agricultural Tax. But if he purchased half carcasses, processed (butchered) them and sold them on the market, then there is no question of any production.

It is important that production be the main activity. The share of income from the sale of manufactured products must be at least 70% of all income. If you grow seedlings for sale and at the same time sell purchased equipment, then the income from the seedlings should be greater than from the sale of equipment (not your products).

Manufacturers of excisable goods (except for growing grapes, making wine and wine materials, champagne) cannot apply the Unified Agricultural Tax.

For fisheries there are 2 more requirements - their own rented vessels and the number of employees no more than 300 people.

It is profitable to work for the Unified Agricultural Tax: (income minus expenses) x 6%. At the same time, you can accept more expenses as expenses than under the simplified tax system. Regions have the right to reduce the rate to 0%. You can also reduce the tax base by the amount of losses incurred in previous years (clause 5 of Article 346.6 of the Tax Code).

Tax payment is 2 times a year (half-year and year), and filing a declaration is 1 time a year.

Please note that UAT payers must pay VAT. However, it is possible to get rid of it, for example, if for the previous 3 months the income was less than 2 million rubles.