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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 limit on the number of employees for enterprises of the fishing industry who wish to switch to the payment of a single agricultural tax.
Now, according to Art. 346.2 of the RF Tax Code, the single agricultural tax (facilitated in comparison with the standard taxation scheme) is paid by fishery organizations and individual entrepreneurs whose average number of employees does not exceed 300 people.
Magadan legislators believe that for fishery organizations, the restriction of numbers is a deterrent to 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 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, deputies point out, organizations that are already applying a single agricultural tax are not interested in enlarging the fishing fleet, increasing the number of producing and receiving vessels, and developing coastal processing, as this will inevitably entail an increase in the number of workers, and as a result, the loss the right to apply this special taxation regime.
In addition, fisheries management organizations are placed in a less favorable position than payers of a single agricultural tax, producing other agricultural products (not from aquatic biological resources), for which the limitation on the number of employees is not established.
With the text of the bill No. 641993-6 " On the invalidation of 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.