On face special regime of VAT taxation for agricultural producers can only operate in 2016 (photo)
About this was discussed during the press conference of the first Deputy chief of the Department of DFS in Vinnitsa region Ruslan Osmolovsky. He told the attendees to the media about the changes in taxation for agricultural producers. The speaker stressed that the regime of VAT will be valid in 2016. In this case, the order of payment of VAT has undergone significant changes. "If before VAT, calculated within specijalnog activities in the budget were not paid, and was pererahvas on own special account, starting from reporting period January 2016, the VAT amount determined payable, shall be paid in proportion to the transactions which led to the emergence of such VAT. For example, when the supply of grain and industrial crops: 85% will receive the state budget, while 15% will be credited to the special account. In the supply of livestock products: 20% will be recalculated to the state budget and 80 percent to the special account. When the supply of other agricultural goods/services the VAT distribution between the state budget and the manufacturer will be at the level of 50% to 50%. Other operations performed during the reporting (tax) period in the framework of special regimes, taxation is carried out in the usual manner. ” As expected, abolished the exemption on the exemption from VAT of certain grain and technical crops. Therefore, from 01.01.2016, all transactions for the supply of grain and industrial crops are subject to VAT and operations for exports – provide for a zero rate. Touched changes and agricultural producers - payers of the single tax. So, for payers of the 4th group size tax rates from one hectare of agricultural land and/or water Fund land, depending on the category (type) of lands and their location, increased by about 80 percent each. The official said and shared about innovations in tax rates. In particular, he noted that the income tax and value added tax remains at 18% and 20% respectively. But, since January 1, the tax to incomes of physical persons – increases from 15% to 18%. However, repealed the deduction of the sums of unified social contribution (for most taxpayers) of 3.6%. That is, the rate of retention (excluding military training) in 2015 was 18.6 percent, actually decreased by 0.6%. Also reduced the rate of accrual of the unified social tax for employers from 36.76 (this rate was used most of the payers, but there were those who paid at the rate of ERUs 42,72 and even 49,7) to 22%. After answering the questions of journalists Ruslan Osmolovsky noted that, to the best knowledge of the taxpayers of the region of the press conference, fiscal service of Vinnytsia begins large-scale awareness campaign in the media in relation to recent changes of tax and customs legislation. GU DFS in Vinnitsa region This was reported in the Vinnytsia regional state administrationÏåðåâåäåíî ñåðâèñîì "ßíäåêñ.Ïåðåâîä÷èê": translate.yandex.ru.
Source: http://uzinform.com.ua/
