Are mushrooms classified as agricultural products? Primary and industrial processing: find ten differences... What products are equivalent to agricultural products
The use of Unified Agricultural Tax is possible provided that the share of income from the sale of agricultural products and their primary processing products is at least 70%.
In this regard, the issue of classifying products as primary processed products becomes particularly relevant. Read about this in our article.
Special tax regimes are preferential compared to the general taxation regime. Therefore, the desire of organizations and entrepreneurs to apply these regimes is completely justified. Agricultural producers are no exception. However, in order to apply the unified agricultural tax, the manufacturer must meet the requirements established by Chapter 26.1 of the Tax Code of the Russian Federation.
Who can apply the Unified Agricultural Tax?
To answer this question, the agricultural producer, first of all, must look at clause 6 of Art. 346.2 of the Tax Code of the Russian Federation, which sets restrictions for the use of unified agricultural tax.
If he does not fall under these restrictions, then at the second stage it is necessary to check whether he meets the definition of an agricultural producer given in paragraph 2 of Art. 346.2 Tax Code of the Russian Federation.
The following are recognized as agricultural producers:
1) organizations (entrepreneurs) producing agricultural products, carrying out their primary and subsequent (industrial) processing and selling these products.
At the same time, in the total income from the sale of goods (works, services), the share of income from the sale of agricultural products must be at least 70%. When calculating the share, income from the sale of agricultural products also includes income from the sale of primary processed products, which are made from agricultural raw materials own production;
2) agricultural consumer cooperatives, defined as such in accordance with the Federal Law “On Agricultural Cooperation”: processing; sales (trading); supply; horticultural; gardening; livestock.
This list is closed. Therefore, no other types of agricultural consumer cooperatives, except those listed above, have the right to apply the Unified Agricultural Tax.
In addition, one more condition must be met: the share of income from the sale of agricultural products of the members of these cooperatives’ own production in the total income from the sale of goods (work, services) must be at least 70%.
At the same time, income from the sale of agricultural products also includes:
Income from the sale of primary processed products produced by these cooperatives from agricultural raw materials of the members of these cooperatives’ own production;
– income from work (services) performed for members of these cooperatives;
3) city- and settlement-forming Russian fishery organizations.
Provided that they: are registered as legal entity in accordance with the legislation of the Russian Federation; operate only fishing vessels owned by them; the number of employees of these organizations, taking into account family members living with them, is at least half the population of the corresponding locality; the volume of fish products and (or) caught objects of aquatic biological resources sold by such organizations in value terms will exceed 70% of the total volume of products sold by them.
Agricultural productsand products of its primary processing
In order to determine the share of income from the sale of agricultural products, the taxpayer must correctly qualify the products that he sells.
Agricultural products include crop products from agriculture and forestry and livestock products, including farmed fish. Caught fish is included in agricultural products only from the 3rd category of agricultural producers (city- and village-forming Russian fishery organizations). Specific types of agricultural products are determined by the Government of the Russian Federation in accordance with All-Russian classifier products (clause 3 of article 346.2 of the Tax Code of the Russian Federation).
Chapter 26.1 of the Tax Code of the Russian Federation does not contain the concept of “primary processed products made from agricultural raw materials of own production.”
The procedure for classifying products as such is established by the Government of the Russian Federation (clause 4 of Article 346.2 of the Tax Code of the Russian Federation).
The Government of the Russian Federation fulfilled its duties by approving by its Resolution No. 458 1 dated July 25, 2006 (hereinafter referred to as Resolution No. 458) the List of agricultural products (Appendix 1) and the List of primary processed products (Appendix 2).
Let us explain with an example how to determine whether the products produced by an organization are primary processing products (hereinafter referred to as PPP) of agricultural raw materials of its own production.
The organization produces kefir, fermented baked milk, yogurt, sour cream, cottage cheese, and butter from its own agricultural raw materials (cow's milk). Are these dairy products recognized by the GPP?
The composition of primary processing products (Appendix 2 to Resolution No. 458) also includes dairy products. This group consists of one element - whole milk products, which are classified by the All-Russian Classifier of Types economic activity, products and services (OK 004-93) (hereinafter referred to as the Classifier) is assigned code 1520111.
This code in the Classifier encrypts “Whole pasteurized normalized drinking milk.”
Thus, only this position can be classified as primary processed products in the “Dairy Products” group.
By contradiction, we come to the conclusion that all other dairy products listed in the Classifier under code 1520000 (including those listed in the example) are products of industrial milk processing.
The Russian Ministry of Finance came to a similar conclusion on this issue (see letter dated January 24, 2008 No. 03-11-04/1/2).
Note! For each of the 52 product names listed in Appendix 2, the second column of the table indicates the code according to the All-Russian Classifier of Types of Economic Activities, Products and Services (OK 004-93).
For example, whole milk products are designated under code 1520010. This code is for reference. It is indicated solely to help the taxpayer find a specific type of product in the Classifier.
No problem?
The task of a taxpayer who finds it difficult to determine what he has produced, today, as follows from the above, comes down to the ability to competently use the list of PPP given in Resolution No. 458. But is such a “simplified” approach always correct?
Let's assume that an organization grows apples from which it makes puree, jam and jelly.
Apples are an agricultural product (they are included in the group “Fruit, berry crops and vineyards” of the All-Russian Classifier of Products OK 005-93 - code 97 6111). According to the All-Russian Classifier of Types of Economic Activities, Products and Services, purees, jams and jelly are classified as canned fruit, berries and fruit (code 1513060). Moreover, all these products are included in one subgroup with code 1513460.
But only puree is recognized as a primary processed product from this subgroup (according to OK 004-93 code 1513463), while jam and jelly are not.
Where is the logic, dear legislators?
Paragraph 1 of Resolution No. 458 defines primary processed products as agricultural products that have undergone technological processing operations to preserve their quality and ensure long-term storage, used as raw materials in subsequent (industrial) processing of products or sold without further industrial processing to consumers.
The said Resolution does not explain what is meant by “technological processing operations”.
Even without being an expert in the field of industrial food preparation, we can safely say that in all three cases apples go through a chain of operations defined by technology, which results in a product that meets the requirements of Resolution No. 458.
In our opinion, all products produced by the organization fall under the definition of primary processed products. But... by the will of the government, only mashed potatoes were included in the “selected” ones.
Consequently, the organization will be able to take into account the proceeds from the sale of puree when determining the share of income from the sale of primary apple processing products, but will not be able to take into account the proceeds from the sale of jam and jelly.
Since the definition of PPP in some cases conflicts with the list of types of products classified as PPP, it seems advisable to either “modify” this definition or remove it altogether.
Productsindustrial processing
The process of processing agricultural raw materials may not end at the stage of its primary processing. By sending PPP for further processing, the “output” organization (entrepreneur) receives industrially processed products.
The organization grows wheat from which it produces flour. Subsequently, bread is baked from flour, which the organization sells. In addition, the organization carries out another type of activity.
In the case under consideration, wheat is an agricultural product (according to OK 005-93 code 97 1111), flour is a primary processed product (code 1531100), bread is an industrial processed product.
The need to determine the share (amount) of income from the sale of primary processed products also arises for the organization in the case of subsequent processing of these products.
This is explained simply: income from the sale of industrially processed products indirectly includes income from the sale of primary processed products. The amount of this income needs to be determined.
The specified share is calculated based on the ratio of expenses for the production of agricultural products and primary processing of agricultural products in the total amount of expenses for the production of products from produced agricultural raw materials.
Let's use the conditions of the previous example. From January 1, 2008, the organization plans to switch to the Unified Agricultural Tax. To do this, it must calculate the share of income from the sale of agricultural products and primary processed products in the total income from the sale of goods (work, services) for 2006 (clause 5 of Article 346.2 of the Tax Code of the Russian Federation).
The organization's expenses for grain production in 2006 amounted to 350 thousand rubles, for processing grain into flour - 400 thousand rubles, costs for baking bread - 250 thousand rubles.
Revenue from the sale of goods (works, services) for 2006 is 1050 thousand rubles, including:
– from the sale of bread – 1000 thousand rubles;
– from the sale of services – 50 thousand rubles.
Let us determine the share of income from the sale of agricultural products and their primary processing products.
First of all, let’s calculate the share of income from the sale of flour in the amount of income from the sale of bread.
This share is calculated based on the ratio of the organization’s expenses for the production of grain and flour in the total amount of expenses for the production of bread.
It will be 75% ((350 thousand rubles + 400 thousand rubles) : (350 thousand rubles + 400 thousand rubles + + 250 thousand rubles) x 100%), or 750 thousand rubles. (1000 thousand rubles x 75%).
Then we calculate the share of income from the sale of products of primary processing of agricultural raw materials in the total amount of income from the sale of goods (works, services): 71.43% (750 thousand rubles: 1050 thousand rubles x 100%).
Since the share of income from the sale of primary processed products exceeds 70%, the organization has the right to switch to paying the Unified Agricultural Tax from January 1, 2008.
In conclusion, we note the following.
As can be seen from the above, it is not difficult to formally determine whether a product produced by an organization (entrepreneur) belongs to the PPP.
But if, contrary to common sense, this product is not included in the “cherished” list, then the taxpayer has two options: either say goodbye to the idea of using the Unified Agricultural Tax, or - for those who are especially stubborn - try to legally recognize the List of primary processed products approved by the Resolution Government of the Russian Federation No. 458, invalid.
Classification of agricultural products and raw materials is their division into groups or classes according to the most essential characteristics. The classification is based on various characteristics: the origin of the products and their chemical composition, the degree of processing, and their purpose. Thus, depending on their origin, agricultural products can be divided into the following groups: animal, plant, harvested or extracted; by chemical composition - protein, fat, carbohydrate; according to the degree of processing - raw materials, semi-finished products and finished products.
For products and raw materials in commodity science, the classification adopted in biology is often used: the division of grains into botanical species, families, varieties, breeding varieties, botanical forms. Fresh fruits and vegetables are divided into families, species, varieties and varieties (economic and botanical - vegetables, pomological - fruits, ampelographic - grapes). Types and varieties of products, their natural varieties are determined by the characteristics of their origin.
According to commodity classification, agricultural products and raw materials are divided by: origin (plant, animal, secondary); purpose (canteens, technical); size, weight, shape, dimensions; stability in storage (perishable, stable in storage); suitability for transportation (transportable, non-transportable).
Other signs and properties are also used, which will be discussed in the relevant chapters of the textbook.
In merchandising there is the concept of assortment. There are procurement assortments and commercial assortments. Under procuring assortment refers to the division of agricultural products into groups (types) and classes depending on their natural properties; under trading- division of products into commercial grades depending on their appearance and quality indicators. Commercial grade is determined by the level of quality of the product that meets the requirements of the standard.
The classification of agricultural products and raw materials can be educational, standard, etc.
According to the educational classification, agricultural products prepared by consumer cooperation are combined into groups:
products of plant origin: spices and seasonings, sugar, fresh vegetables, fresh fruits, fresh mushrooms, grains and legumes, flour and cereals, oilseeds and vegetable oils;
products of animal origin: bee products, milk and dairy products, meat and animal fats, fish and fish products, eggs;
medicinal and technical raw materials: roots and rhizomes, buds, bark, leaves, herbs, flowers, fruits, berries and seeds, gums, badyaga, ant egg, Spanish fly, antlers, etc.
The educational classification cannot be considered strictly scientific, since various products and raw materials according to their intended use are combined into one group. However, this classification is convenient for students to study.
- Appendix N 1. List of types of products classified as agricultural products Appendix N 2. List of products classified as primary processed products made from agricultural raw materials of own production
Decree of the Government of the Russian Federation of July 25, 2006 N 458
"On the classification of types of products as agricultural products and primary processed products made from agricultural raw materials of own production"
With changes and additions from:
February 18, 2008, April 14, November 30, 2010, December 30, 2016, March 31, 2017, May 23, 2019
list of products classified as primary processed products made from agricultural raw materials of own production, in accordance with Appendix No. 2.
3. Recognize the Government resolution as invalid Russian Federation dated September 2, 2004 N 449 “On classifying products as primary processed products made from agricultural raw materials of own production and (or) farmed fish” (Collected Legislation of the Russian Federation, 2004, N 36, Art. 3673).
In order to apply the taxation system for agricultural producers (single agricultural tax) in accordance with Chapter 26.1. The Tax Code of the Russian Federation has approved a list of types of products classified as agricultural products and a list of products classified as primary processed products made from agricultural raw materials of own production.
Primary processed products made from agricultural raw materials of own production include agricultural products (plant products of agriculture and forestry and livestock products (including those obtained as a result of growing and growing fish and other aquatic biological resources), which have undergone technological processing operations to preserve them quality and ensuring long-term storage, used as raw materials in subsequent (industrial) processing of products or sold without further industrial processing to consumers.
Decree of the Government of the Russian Federation of September 2, 2004 N 449 “On classifying products as primary processed products made from agricultural raw materials of own production and (or) farmed fish” is declared invalid.
Decree of the Government of the Russian Federation of July 25, 2006 N 458 "On the classification of types of products as agricultural products and primary processed products made from agricultural raw materials of own production"
This resolution comes into force on January 1, 2007.
To calculate the tax by agricultural producers, the tax base of the Unified Agricultural Tax is used (Article 346.4, paragraph 1 of Article 346.6 of the Tax Code).
Who can be a taxpayer of the Unified Agricultural Tax
The Unified Agricultural Tax is paid by taxpayers (clause 1 of Article 346.2 of the Tax Code) who:
- are organizations or individual entrepreneurs;
- are agricultural producers or are equivalent to agricultural producers;
- switched to Unified Agricultural Tax.
What applies to agricultural products
Agricultural products include the types of products specified in the Decree of the Government of the Russian Federation dated July 25, 2006 No. 458 (clause 3 of Article 346.2 of the Tax Code):
- rural crop production;
- forest plant growing;
- livestock production (including products of growing/growing fish and other aquatic biological resources).
Main types of agricultural products
| Cereals and leguminous crops |
|---|
| Industrial crops |
| Tubers, vegetables, melons and greenhouse products |
| Forage crops of field cultivation |
| Other feed products |
| Products of gardens, vineyards, perennial plantings and floriculture |
| Seeds of trees and shrubs, seeds in fruits |
| Seedlings of trees and shrubs |
| Tree and shrub seedlings |
| Livestock products |
| Pig products |
| Sheep and goat products |
| Poultry products Products of horses, donkeys and mules (including hinnies) |
| Reindeer and camel breeding products |
| Products of rabbit breeding, fur farming, hunting |
| Products of fish farming, beekeeping, sericulture, artificial insemination |
| Other livestock products |
| Agricultural products |
| Commercial fish food products |
What products are equivalent to agricultural products
The following are equated to agricultural products (clause 3 of Article 346.2 of the Tax Code):
- catches of aquatic biological resources, incl. fish and marine mammals specified in clauses 4 and 5 of Art. 333.3 NK, mined both within and outside the exclusive economic zone of the Russian Federation (within the framework of international treaties);
- fish and other products from catches of aquatic biological resources, incl. produced on fishing vessels outside the exclusive economic zone of the Russian Federation (within the framework of international treaties).
Criteria for classification as agricultural producers (payers of Unified Agricultural Tax)
To apply the Unified Agricultural Tax taxation, agricultural producers are recognized as entities that simultaneously meet the following criteria (clause 2 of Article 346.2 of the Tax Code):
| 1 | The organization/entrepreneur produces agricultural products, processes them (both primary processing of agricultural raw materials of its own production and subsequent industrial processing are taken into account) and sells them; or The organization is a consumer agricultural cooperative according to Federal Law No. 193 “On Agricultural Cooperation”, engaged in processing, marketing, supply, horticulture, truck farming, and livestock farming. |
|---|---|
| 2 | The share of income from the sale of agricultural products in total income cannot be less than 70%. The calculation of income from the sale of agricultural products includes: — income from the sale of primary processed agricultural products made from agricultural raw materials of own production; — income from work performed and services for members of agricultural cooperatives. |
Which organizations are considered agricultural producers?
The taxation system for agricultural producers can also be applied by entities that meet all the following criteria (Clause 2.1, Article 346.2 of the Tax Code):
| 1 | Fishery organizations, if they form a city/settlement, with a workforce of at least ½ of the population of the locality (including family members living together with them) or agricultural production cooperatives, incl. fishing cooperatives (collective farms) or - fishing organizations and entrepreneurs with an average number of employees - 300 people. in a year |
|---|---|
| 2 | The share of income from the sale of catches of aquatic biological resources, independently produced fish and other products from them, in total income for the tax period is at least 70 percent |
| 3 | Fishing must be carried out on own vessels or used under charter agreements |
"...3. For the purposes of this chapter, agricultural products include crop production of agriculture and forestry and (including those obtained as a result of growing and growing fish and other aquatic biological resources), specific types of which are determined by the Government of the Russian Federation in accordance with the All-Russian Classifier In this case, agricultural products include catches of aquatic biological resources, fish and other products from aquatic biological resources, which are specified in paragraphs 4 and 5 of Article 333.3 of this Code, as well as catches of aquatic biological resources obtained (caught) outside the exclusive economic zone. of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fishing and conservation of aquatic biological resources, fish and other products produced on vessels of the fishing fleet from aquatic biological resources obtained (caught) outside the exclusive economic zone of the Russian Federation in accordance with international treaties of the Russian Federation in the field of fisheries and conservation of aquatic biological resources..."
Source:
"Tax Code of the Russian Federation (Part Two)" dated 05.08.2000 N 117-FZ (as amended on 03.12.2012)
"...Agricultural products are products obtained from (collected from) biological assets of an enterprise..."
Source:
International financial statements(IAS) 41" Agriculture" (as amended on July 18, 2012) (put into effect on the territory of the Russian Federation by Order of the Ministry of Finance of Russia dated November 25, 2011 N 160n)
Official terminology.
Akademik.ru.
2012. See what “Agricultural products” are in other dictionaries: environment EN... ...
2012.- 3.11 agricultural products: Plant and livestock products obtained as a result of growing crops and breeding farm animals. Source: SP 105.13330.2012: Buildings and premises for... ... Dictionary-reference book of terms of normative and technical documentation
2012.- žemės ūkio produkcija statusas Aprobuotas sritis žemės ūkio ekonomika ir vadyba apibrėžtis Žemės ūkio produktai, taip pat perdirbamosios pramonės ir kitų įmonių bei individualią žemės ūkio veiklą vykdančių ūkio subjektų perdirbti žemės ūkio… … Lithuanian dictionary (lietuvių žodynas)
processed agricultural products- — EN processed agricultural produce Topics environmental protection EN processed agricultural produce DE… … Technical Translator's Guide
products- noun, f., used. compare often Morphology: (no) what? products, what? products, (see) what? products, what? products, about what? about products; pl. What? products, (no) what? products, what? products, (see) what? products, what? products, about... ... Dictionary Dmitrieva
PRODUCTS- PRODUCTS, and, women. The totality of production products. Output. Agricultural item. High quality products. Ozhegov's explanatory dictionary. S.I. Ozhegov, N.Yu. Shvedova. 1949 1992 … Ozhegov's Explanatory Dictionary
FARM POULTRY- farm poultry, chickens, ducks, turkeys, geese and other types of poultry bred for eggs and meat. Domestic chickens come from a wild bank rooster. According to the nature of the main productivity, chicken breeds are divided into egg, meat... ... Veterinary encyclopedic dictionary
products- And; and. [lat. productio] The totality of products produced by some l. enterprise, which l. industry or the entire economy of the country in a certain period of time. Gross village. Annual village. Agricultural village. Industrial village. / About... ... encyclopedic Dictionary
products- And; and. (lat. productio) a) The totality of products produced by what l. enterprise, which l. industry or the entire economy of the country in a certain period of time. Gross production/share. Annual production/action. Agricultural... ... Dictionary of many expressions
Common Agricultural Policy of the European Union- (CAP) Contents 1 Common Agricultural Policy (CAP) 2 Overview of CAP 3 Objectives ... Wikipedia
Books
- Farm fish farming for medium and small businesses. Textbook, Ponomarev Sergey Vladimirovich, Lagutkina Lina Yurievna. Recommended by the Educational and Methodological Association for Education in the Field of Fisheries, authorized by the Ministry of Education and Science of Russia at the Federal State Budgetary Educational Institution of Higher Professional Education "Kaliningrad...
