Our standpoint on the issue:
- Improvement of the subsidies payment system
Today, subsidies' accrual for livestock, horticulture and vegetable growing is carried out by subordinate laws (first of all, it includes maintaining of the register, distribution of subsidies and information exchange between the State Fiscal Service and the Treasury), which do not comply with the provisions of the Law "On State Support in Agriculture". In particular, currently the surcharge base for subsidies is determined by multiplying the VAT amounts paid by the share of subsidized activities in the sale of the enterprise. But since livestock enterprises can rarely do without their own forage supplies and require crop production, the base for subsidies is shortened.
At the same time, according to the law, the basis for calculating subsidies is the difference between tax liabilities and tax credits that arose in connection with the implementation of privileged activities.
It is precisely such a formula that should be included into the secondary legislation of the Ministry of Finance.
- Solving the problems of blocking VAT invoices.
The order allowing agricultural producers to register process cards automatically was issued by the Ministry of Finance. Due to it VAT invoices no longer be blocked by the system of the State Fiscal Service and regular trade in agricultural products will be able to recover.
- To equalize the tax burden on legally operating enterprises and those working in the shadow by:
- introduction of a minimum tax social obligation;
- 4th group self-employment tax reforms;
- increase a land tax.