With such legislative initiative was the Ministry of agriculture of the Russian Federation. According to the authors of the bill, it will benefit not only the budget but also the farmers themselves.

Unified agricultural tax (UAT) today paid a rate of 6% of the revenues of the farm or of the farm, reduced by size of expenses. In addition, it replaces an income tax (or individual income) and property tax and VAT. And just in this case and there is a legal discrepancy, writes "Rossiyskaya Gazeta".

"Processing and trading organizations in the acquisition of agricultural products from agricultural producers applying UAT, can't take a deduction of VAT, as the UAT payers are not VAT payers and do not emit it in the value of their products. Such farms a lot. According to the Federal tax service, more than 94 thousand economic entities, including 23.4 thousand is the typical organization, and 74,9 - individual entrepreneurs and peasant (farmer's) economy," indicate the authors in the explanatory note to the document.

Therefore, it is proposed to allow the UAT payers to VAT payers. The first tax in this case will be calculated at a reduced rate from zero to 3 %, and to determine its size will be the regional power. Moreover, the positive effect of the initiative's budget has been calculated.

"According to calculations of the Ministry of agriculture, produced according to the reports of the FTS of Russia for 2015, the budget may receive an additional payment of VAT to 26.6 billion rubles," — says the explanatory note.

The benefit to the farmers, too, have many farms in this scheme would be advantageous: they will reimburse the VAT paid when purchasing equipment.

The initiative is proposed, the Executive Director reminds is information-the analytical centre "Sovekon" Andrey Sizov.

"In my opinion, the fundamental pitfalls in the initiative no. But it may not be very much in demand by the farmers. The fact is that for a large part of medium and small farmers that will lead to a serious complication of accounting. And additional costs that they will incur, the advantages of moving to a VAT will not block" — sums up the expert.