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For all fishery enterprises can introduce preferential taxation.
The corresponding bill was submitted to the State Duma by the Magadan Regional Duma, according to the website of the administration of the Magadan Region.
The deputies propose to abolish the restriction on the number of employees for the enterprises of the fishing industry, wishing to switch to the payment of a single agricultural tax.
Now, according to Art. 346.2 of the Tax Code of the Russian Federation, the unified agricultural tax (lighter in comparison with the standard taxation scheme) is paid by fisheries organizations and individual entrepreneurs, the average number of employees of which does not exceed 300 people.
Magadan lawmakers believe that for fishery organizations, the limitation of the number is a limiting factor in the development of the industry.
Now, in order to switch to a single agricultural tax, enterprises are forced to split their business: one enterprise is engaged in the extraction of aquatic biological resources, another is engaged in transportation, and the third is processing, in addition, separate enterprises are being created in large cities of the country to sell their own products, the authors of the initiative indicate. The costs of the spin-off fish processing plants increase due to the need to maintain their own administrative and managerial personnel, to work on the purchased, and not their own, raw materials.
“The sale of products to the central regions through independent trading enterprises in the absence of their own branch network leads to the emergence of intermediaries, thereby increasing the price of fish products for the end consumer,” the parliamentarians note.
At the same time, the deputies point out, organizations that already apply a single agricultural tax are not interested in enlarging the fishing fleet, increasing the number of fishing and receiving and transport vessels, developing coastal processing, since this will inevitably lead to an increase in the number of employees, and, as a result, the loss of the right to apply the specified special tax regime.
In addition, fishery organizations are placed in a less advantageous position than payers of the single agricultural tax that produce other agricultural products (not from aquatic biological resources), for which no limit on the number of employees has been established.
With the text of the bill No. 641993-6 " On invalidating certain provisions of article 346-2 of part two of the Tax Code of the Russian Federation"and materials for it can be found on the official website of the State Duma.