On the legal status and procedure for taxation of income of peasant (farm) farms created by heads of farms who have received a certificate of individual entrepreneur. Peasant farming Entrepreneurial activity non-profit

One of the priority areas for the state is agriculture, so the development of this sector of the economy is progressing by leaps and bounds. On this basis, many workers in agricultural sectors, as well as citizens with private farms, seek to register and acquire the status of Head of a Peasant Farm.

The head of a peasant farm is called an individual entrepreneur when creating a peasant farm as a sole participant. When the creation occurs with the participation of other members, the Head has no obligation to obtain the status of an entrepreneur, but this is fraught with significant restrictions on the scale of the farm’s activities. How does the registration of a peasant farm take place, as well as the advantages and disadvantages of such an organizational and legal form.

Citizens who have united for the purpose of making a profit, a large share of which (over 70%) is formed by the sale of agricultural products, are called peasant farms. Such an association implies the presence of family relationships and/or common property rights between the participants. The goal is the joint implementation of production and other economic activity. Peasant farms do not belong to the category of legal entities (although the right to register is secured at the legislative level, in practice this is impossible).

The peasant farm is headed by the Head (elected with the consent of all participants); the following can obtain member status:

spouses with parents, children, immediate relatives (from brothers and sisters to grandparents of any of the spouses), but no more than from 3 families;
any citizens, regardless of the presence of family ties with the head of the peasant farm.

Required condition is reaching the age of 16 years. The maximum allowed number of participants is 5. One person can create an association. Heads of peasant farms operating individually are automatically granted the status of individual entrepreneurs from the date state registration Peasant farms (according to Part 2, Article 23 of the Civil Code of the Russian Federation).

Peasant farm participants give the Head the right to represent the interests of the farm, as well as to conclude transactions, issue powers of attorney, hire and dismiss employees, organizations accounting. All property used by the peasant farm and owned by it is the joint property of the participating citizens, unless an alternative is prescribed by the establishment agreement or legislative acts. The list of such property includes not only agricultural land, but also any buildings for economic purposes, animals and poultry, agricultural machinery, equipment, vehicles, and inventory. This category also includes any property that was purchased with common money.

The state and municipalities provide citizens who express a desire to organize peasant farms with land plots. The Land Code of the Russian Federation stipulates that peasant farms can use plots of 1-5 hectares in their activities, categorized as “land for agricultural purposes”. Restrictions on land size do not apply to plots owned by peasant farms. However, the total area of land occupied and owned by peasant farms should not exceed 10% of the district’s farmland. The restriction applies to owned plots and does not affect leased lands.

The definitions of a peasant farm (peasant farm) and private enterprise are often combined. subsidiary farming(LPH).

However, the differences are significant:

owners of private household plots are not related to business entities. It is carried out by persons living together (usually relatives) to satisfy their own needs. The land plot was acquired as a property or provided specifically for the development of a personal farm;
personal farming does not involve the participation of members;
a plot owned and used for personal farming should not exceed 2.5 hectares;
occupations in the field of private household plots are allowed to begin after completion of the procedure for registering land rights.

Private household plots are the first stage of development for a farmer, while peasant farms allow one to expand the boundaries of personal farming into a business.

To category common property also include the results of activities of peasant farms and income received. Distribution is carried out according to the rules established by the agreement.

Agricultural business is allowed throughout the country, subject to registration of peasant farms with the Federal Tax Service at the location actual residence heads of peasant farms.

You will need to prepare documents for registration, namely:

passport elected Head peasant farm;
certificate from the place of residence of the person carrying out the registration;
statement;
establishment agreement;
a receipt confirming payment of the duty.

The conclusion of the agreement takes place between the participants of the peasant farm.

The document must include:

data of each of the participants and the Head of the created peasant farm;
rights and obligations of farm participants;
principles of capital formation, regulations for the disposal of material resources;
methods of income distribution among members.

It is important in the agreement to provide for regulations for joining and leaving members of the farm. If a peasant farm is organized by one citizen, drawing up an agreement is not required. If you have the originals of the documents listed above, there is no need to provide notarized copies.

After preparing the kit necessary documents, you can register with NI in person, or send a registered letter with a list of attachments attached. In addition, it is possible to go through the registration procedure through the MFC. You can also submit your application via Personal account taxpayer.

The procedure takes 5 working days. Upon completion, the Federal Tax Service will issue a certificate of registration of the head of the peasant farm. Completion of registration is confirmed by an extract from the Unified State Register of Individual Entrepreneurs, a certificate of registration tax accounting. Additionally, it is recommended to receive a letter from the State Statistics Committee containing statistics codes.

Tax authorities may refuse registration if errors were made when filling out the application, or if the information provided was revealed to be unreliable. In this case, the applicant will be sent a written refusal indicating the reasons for such a decision. The applicant must make adjustments to the set of documents in accordance with the identified violations.

As was said earlier, when creating this form you don’t have to register a legal entity (it’s worth saying, despite theoretical possibility, this is practically impossible). Regulation of the activities of a farm operating without the creation of a legal entity is carried out by the norms of the Civil Code, which are designed to regulate the activities of legal entities created for the purpose of making a profit (with the exception of cases prescribed by the Federal Law, regulations or other relations).

The state fee is 800 rubles. If registration is refused, it is impossible to return the funds paid.

Even one citizen can create a peasant farm, who will acquire the status of Head. This person is empowered to act on behalf and in the interests of the farm. This factor is fundamental. In other words, two subjects appear: the household and the Head. This is a kind of division of functionality: the farm is entrusted with production and economic functions, and the Head defends its interests. The head acquires the right to act on behalf of the farm, as well as entrepreneurial legal capacity, only after recognition by all members of the farm.

What is the difference between an individual entrepreneur and an individual entrepreneur GKFH:

The individual entrepreneur acts in his own interests, on his own behalf.
IP GKFH defends the interests of the economy.
The individual entrepreneur independently directs the business, acquires rights and bears responsibility. The head of the peasant farm acts only within the powers established by the agreement.

The head of a peasant farm is prohibited from conducting business that is not related to the interests of the farm and is outside the scope of his regulated powers, on his own behalf.

The Civil Code regulates the following powers of the State Property Committee:

organization of farm activities;
representation of interests and actions on behalf of peasant farms;
granting powers of attorney;
hiring and dismissal of personnel;
organization of accounting;
other powers by agreement.

Thus, the members delegate leadership functions to the Chapter. However, the head’s status as an individual entrepreneur does not mean the latter’s full property liability for the farm’s debts. Even if the Head is an individual entrepreneur, property liability for the obligations of the farm is divided among all members in proportion to their shares.

GKFH has the right to enter into transactions that are necessary for the life of the farm. The head should not commit actions that infringe on the rights and interests of the peasant farm.

Despite numerous advantages, like any form of business organization, peasant farms have disadvantages.

These include:

the need to use the land for purposes strictly regulated by law. So, if the purpose of the land category is agricultural production, it is impossible to use it for walking livestock;
if GKFH is not registered as individual entrepreneur it is prohibited to sell manufactured products;
participants are allowed to be a member of only one peasant farm.

Business in the agricultural sector is characterized by long-term payback. To be able to quickly make a profit, you need to carefully analyze your own resources and turn to expert recommendations. It is preferable to purchase land as your own; this will help protect your business from unplanned moves and problems with the landlord. If you have sufficient resources, analysts recommend breeding beef cattle, since this is one of the most profitable areas. Attracting hired employees will also significantly increase productivity. It is also necessary to pay attention to wholesale buyers who could purchase finished products in large volumes (markets, shops).

We should not forget about the risks of such a business that are not related to the socio-economic situation of the country or tax legislation - natural phenomena. Floods, droughts, locusts and other insects can completely destroy business results.

Advantages of peasant farms

Carrying out activities in the peasant farm format has the following advantages:

Government support. Supporting peasant farms is a priority task of the state. For this purpose, new programs are regularly developed and implemented to allow the development of the country’s agriculture. For example, you can receive subsidized assistance for the purchase of special equipment, as well as equipment. The state regularly provides agricultural producers with large contracts, the implementation of which allows them to develop and increase the volume of activity.
The opportunity to sell the results of work to a wide range of buyers. GKFH has the right to undergo certification. Few buyers are ready to purchase from private household plots, since such a purchase threatens to acquire the status of a tax agent, that is, the buyer needs to withhold from the seller and transfer personal income tax to the budget.
Preferential tax conditions. Farmers can count on receiving tax benefits - there is a program that allows starting peasant farms to receive tax holidays, that is, a deferment on the payment of mandatory contributions.
The right to use plots of land with an area of more than 2.5 hectares for business activities.
Organs local government do not organize inspections if no facts of violation of the law have been identified.
Opportunity to receive grants from foundations of various levels.
Preferential lending conditions - farms have access to inexpensive bank financing. Reducing the cost of a loan is achieved by partially subsidizing the loan from the budget. However, such conditions apply only to investment loans, the purpose of which is to acquire land plots, equipment, construction.
Possibility of officially hiring employees.
Simplicity of the registration procedure.

The listed advantages attract many farmers to switch to official business through the creation of peasant farms.

You can find out about current support programs by contacting the Ministry of Agriculture in the region of operation. To take advantage of this or that program, you must declare such a desire and follow the instructions of the Ministry of Agriculture specialists.

In accordance with Article 2 of the Civil Code of the Russian Federation, regulated entities civil law relations are individuals and legal entities, Russian Federation, its subjects and municipalities. And this list, within the meaning of this article, is exhaustive. However, the characteristics of peasant farms are not covered by the concepts of the named entities and therefore we can conclude that there are transitional legal forms, which are legal-subject units.

The problem of the status of peasant farms is not new. It did not appear with the adoption of the 2003 Federal Law “On Peasant (Farm) Economy”, which in Article 1 determined that peasant farms carry out entrepreneurial activities without forming a legal entity. Shershenevich was the first to take up this problem. He was the first to raise the question of whether the subject of ownership of land and other property of the peasant household is the family or the householder. And Shershenevich himself does not answer this question, but only points out that calling a peasant household an “economic legal union” is not enough to recognize it legal entity.

In Soviet times, the legal status of the collective farm yard caused serious controversy in the legal literature. Thus, D.M. Genkin and I.V. Pavlov considered the collective farm yard either a legal entity or special subject rights. At the same time, I.V. Pavlov noted that the collective farm yard as a single whole has certain rights and has certain responsibilities.

And G.I. Polyanskaya, like O.S. Ioffe, did not recognize the collective farm yard as either a legal entity or any other independent entity, since it does not have separate property. At the same time, O. S. Ioffe concludes that “from a civil legal point of view, a collective farm yard is a multi-subject phenomenon.”

Today the position of peasant farms among the subjects civil law There are several points of view that can be summarized as follows:

1. The peasant farm must be recognized as a legal entity. This is exactly how this issue was resolved in the 1990 RSFSR Law “On Peasant (Farming) Economy.” But the legislator abandoned this decision due to its inconsistency. Indeed, “declaring a farm as a legal entity is not provided for by law and does not fit into the concept of a legal entity defined in the Civil Code of the Russian Federation,” since a peasant farm does not own separate property and therefore the question of its property liability arises.

2. A peasant farm is a special kind of entity, including an aggregate entrepreneur. According to many authors, peasant farms “have a legal status that has no analogues in the current legislation and which is not explained by legal theory.” This is a special economic entity that is not a legal entity and is vested only with separate rights the last one. Such a subject who is not responsible in in full characteristics of a legal entity in legal theory is called a “truncated legal entity.”

3. A peasant farm is not a legal association, but a simple partnership of its leading citizens. According to some authors, in the case of the formation of peasant farms by citizens who are not relatives, legal status This association should be regulated by the rules of a simple partnership. However, this position contradicts the Civil Code of the Russian Federation. A simple partnership agreement is an obligatory relationship, and a peasant farm is a subject subject to state registration. In addition, a simple partnership requires at least two participants, while a peasant farm can be created by one person. 4. The peasant farm as a subject of law is identified with its head. This discussion is not just a scientific abstraction. Its practical significance manifests itself when the question of the property liability of peasant farms arises.

Thus, the Constitutional Court in one of its decisions noted that the peasant farm does not comply with the organizational and legal forms of entrepreneurial activity provided for by the current legislation, therefore, the head of the peasant farm should be recognized as a tax payer. But in accordance with Article 23 of the Civil Code of the Russian Federation, the head of a peasant farm is an entrepreneur and therefore must bear responsibility for all the property belonging to him. But the legislation does not contain restrictions on changing the head of a peasant farm and the procedure for transferring their powers to them.

However, the practice on the issue of bringing the head of a peasant farm to responsibility for civil obligations is contradictory. In some cases arbitration courts foreclose on the property of the head of a peasant farm, but not in others.

As already mentioned, previously existing legislation gave peasant farms the status of a legal entity. Currently, peasant farms registered in this way must re-register before 2010. In this case, the question arises about the legal succession of such “reorganized” peasant farms. At the same time, the Federal Tax Service notes that in this case the peasant farm retains all rights and obligations, as during reorganization. However, the Federal Tax Service does not explain on the basis of what norms an individual is recognized as a universal legal successor of a legal entity and what norms should be followed if the head of a peasant farm refuses to recognize and fulfill the obligations of a peasant farm.

A no less controversial situation arises in the event of termination of a farm operating without the formation of a legal entity. If the farm has unfulfilled obligations and does not have enough property to pay them off, then, within the meaning of Article 1 of the Federal Law “On Peasant (Farm) Farming”, the peasant farm is subject to liquidation in accordance with the Federal Law of October 26, 2002 No. 127-FZ “On Insolvency (Bankruptcy) "

At the same time, in accordance with the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs” and the letter of the Ministry of Taxes of the Russian Federation dated March 24, 2004 No. 09-0-10/1303 “On State Registration of Individual Entrepreneurs, Peasant (Farm) Farms”, the liquidation of peasant farms is carried out in the manner prescribed for individual entrepreneurs, that is, it applies notification procedure, and for inclusion in the Unified state register For individual entrepreneurs, information about the termination of a peasant farm is sufficient to submit an application, a document confirming payment state duty and the decision of the members to liquidate the peasant farm. Moreover, in accordance with Article 22.3 of the Federal Law “On State Registration of Legal Entities and Individual Entrepreneurs”, the specified list of documents is exhaustive.

Thus, current legislation does not prohibit a farm from ceasing its activities regardless of the presence of unfulfilled obligations. But the current legislation does not provide for the termination of obligations by the liquidation of a peasant farm. Accordingly, creditors have the right to expect debt collection, but who should be recognized as the responsible person - the head or all members of the farm?

Based on Article 23 of the Civil Code and the said resolution Constitutional Court In the Russian Federation, such a subject is the head of the economy (entrepreneur). At the same time, the legislation does not prohibit the application of rules on the individual responsibility of the head of a peasant farm and the foreclosure of his personal property in connection with the failure to fulfill civil and public law obligations that arose during the period of the farm’s activities. This approach seems controversial, since, firstly, the property of peasant farms belongs to the members of the farm by right common property, and secondly, the beneficiaries are all members of the peasant farm. Therefore, it seems more logical to assign such responsibility to all members of the peasant farm in proportion to their shares in the common property.

In view of all of the above, it seems that we should agree with N.N. Melnikov, who proposes, firstly, to remove from Article 23 of the Civil Code the provision that the head of a peasant farm is an entrepreneur, and secondly, to make additions to the Federal Law “On Peasants ( farm" and clearly indicate that the peasant farm is an independent entity of law, and the obligations incurred are fulfilled at the expense of assets transferred by members to the common property when creating the peasant farm or during the period of the peasant farm's activity, as well as the income of the peasant farm.

"Tax Bulletin", N 6, 2000

A peasant (farm) enterprise is an independent economic entity engaged in the production, processing and sale of agricultural products based on the use of property in its use, including lease, lifelong inheritable ownership or ownership of land plots. Members peasant farm able-bodied family members and other citizens who jointly manage the household are considered.

In accordance with Article 1 of the RSFSR Law of November 22, 1990 N 348-1 “On Peasant (Farm) Economy” [hereinafter referred to as the Law “On Peasant (Farm) Economy”], farming is carried out on the basis of the use of a land plot. A plot of land may be owned by members of the farm either by lease or by other means. legally: in lifelong inheritable possession or ownership.

1. Allocation of land

Employees of collective farms and state farms, as well as rural pensioners, have the right to a land share (share) in accordance with the Regulations on the reorganization of collective farms, state farms and the privatization of state agricultural enterprises, approved by Decree of the Government of the Russian Federation of September 4, 1992 N 708. According to clause 16 of the said Regulations in the event of withdrawal from collective farms they have the right to demand the allocation of a land plot in kind. As for non-state cooperatives created after the reorganization of collective and state farms, one should be guided by the norms of the Federal Law of December 8, 1995 N 193-FZ “On Agricultural Cooperation”, according to which the charter of an agricultural cooperative may provide for the right of an exiting participant to receive a land plot.

To obtain land for the purpose of creating a farm, you must send an application to: general meeting specified organizations with a request for the allocation of land. The size of the land plot provided to the exiting participant must not exceed the size of the land share or land plot that this participant transferred to the cooperative upon joining it. A plot of land is allocated to a former member of a collective farm or state farm in accordance with his share in the agricultural land of this collective farm.

2. Obtaining a land plot

The right to create a peasant farm and to receive a plot of land for this has the right to any capable citizen who has reached the age of 18 and has experience working in agriculture, agricultural qualification or special training. If there are several applicants pre-emptive right Citizens living in the area are eligible to receive a plot of land. For certain categories of citizens: veterans of the Great Patriotic War, managers and specialists of agricultural local government bodies, agricultural specialists who have worked on a collective farm or state farm for at least five years, large families and foster families- legislation establishes special benefits in obtaining plots.

To obtain a plot of land for the purpose of farming, you must apply to the head of the local administration. If there are several applicants for the receipt, when selecting citizens who wish to run a peasant farm, the local administration has the right to hold a competition. Local administration also given the right to determine the specific conditions on which the allocation will be made land plot. The maximum norm for the provision of land is established by regulations of the constituent entities of the Russian Federation.

After this, the administration considers the citizen’s application within a month and makes a decision on the provision or refusal to provide land.

3. Land lease

The most commonly used method for obtaining a land plot is to obtain land on a lease basis by concluding a lease agreement with the owner of the land or with a tenant who has the right to sublease. In this case, the owner of the land can be the state, an organization (enterprise, institution) or a private person. When concluding a lease agreement for a land plot, it is necessary to approach its presentation and content especially carefully, stipulating the following conditions: determining the location of the plot, its boundaries; rent; state registration of the lease agreement.

Work to determine the boundaries of the site is carried out by the district committee for land resources and land management or specialized land management organizations, as well as individuals licensed to carry out such work. The completed site boundary plan is attached to the contract and is an integral part of it.

IN mandatory it is necessary to undergo state registration of the lease agreement, which is carried out in justice institutions, and in those constituent entities of the Russian Federation where such institutions have not yet been created, you can contact the district committee for land resources and land management. Without such registration in accordance with the provisions of Art. 164, 165 Civil Code RF (Civil Code of the Russian Federation), the transaction is declared invalid.

4. Legal status of farms

Before the adoption and enforcement of Part 1 of the Civil Code of the Russian Federation, peasant (farm) farms were formed as legal entities in accordance with the Law “On Peasant (Farm) Economy”, which vested peasant (farm) farms with the rights of a legal entity engaged in the production, processing and sale of agricultural products. products based on the use of property and land plots in its use, although the farm was represented individual citizen, family or group of persons.

According to this Law, members of the household are considered to be able-bodied family members and other citizens who jointly manage the household.

The peasant (farm) enterprise was registered by the local government body after the issuance of state act to the right of lifelong inheritable ownership, ownership of a land plot or signing an agreement to lease a land plot. Local authorities created a registration card for each peasant (farm) household and entered it into the household register.

The property of the farm belonged to its members on the right of common shared ownership. With a unanimous decision of the members of the farm, the property could be in common joint ownership. Members of the household used the common property by mutual agreement. The head of the household had the right to carry out transactions regarding the disposal of such property without a special power of attorney or confidant. When one of the members of the farm left its composition, the fixed assets of production were not subject to division, and part of the property (contribution, share, share) could be compensated with money. The procedure for dividing property and paying compensation was established by mutual agreement of all members of the household, and in its absence - by the court, and the period for paying compensation should not exceed five years.

Inheritance of property of a peasant farm is carried out according to the rules of Article 27 and in accordance with Part 3 of Article 15 of the Law “On Peasant (Farm) Farming”, and inheritance of a land plot and the right to lease a land plot - according to the rules of Articles 61 and 62 Land Code RSFSR.

With the entry into force of Part 1 of the Civil Code of the Russian Federation legal regime The property of a peasant (farm) farm in accordance with clause 1 of Article 257 of the said Code is determined from a different perspective: it belongs to the members of the farm on the right of joint ownership, unless otherwise established by law or an agreement between them. Thus, legal model, which was enshrined in the Law “On Peasant (Farm) Economy”, acquired a different meaning in the Civil Code of the Russian Federation. If members of the farm wish to use organizationally - legal form legal entity, then they must create a business partnership for this purpose or production cooperative.

The common property of the farm also includes fruits, products and income received as a result of the activities of the farm and used by members of the farm by mutual agreement. The shares of members of a peasant (farm) enterprise in the right of joint ownership of the property of the enterprise are recognized as equal, unless otherwise established by agreement between them.

When one of its members leaves the farm, the land plot and means of production belonging to the peasant (farm) farm are not subject to division. At the same time, those who leave the farm have the right to receive monetary compensation, commensurate with his share in the common joint ownership of this property. These rules also apply when, after the death of one of the members of the household, an inheritance is opened.

In accordance with paragraph 5 of Article 6 of the Federal Law of November 30, 1994 N 52-FZ “On the entry into force of part one of the Civil Code of the Russian Federation,” individual ( family) private enterprises, as well as enterprises created by business partnerships and societies, public and religious associations, charitable foundations, and others that are not in the state or municipal property enterprises based on the right of full economic management. Peasant (farm) enterprises created before the entry into force of part one of the Civil Code of the Russian Federation in accordance with the provisions of the Law “On Peasant (Farm) Economy” are not subject to this provision.

The provisions of the Civil Code of the Russian Federation provide for two possible forms the existence of peasant (farm) farms from the date of entry into force of Chapter 4 of the Civil Code of the Russian Federation. According to Article 23 of the Civil Code of the Russian Federation, the head of a peasant (farm) enterprise, carrying out activities without forming a legal entity, is recognized as an entrepreneur from the moment of state registration of the peasant (farm) enterprise. In addition, in accordance with Article 259 of the Civil Code of the Russian Federation, a business partnership or production cooperative can be created on the basis of the property of a peasant (farm) enterprise. At the same time, the legal status of peasant (farm) farms created before the entry into force of Chapter 4 of the Civil Code of the Russian Federation must be brought into compliance with the specified standards.

However, neither the Federal Law of November 30, 1994 N 52-FZ, nor other federal laws established deadlines to bring the legal status of peasant (farm) farms into compliance with the provisions of the Civil Code of the Russian Federation. The solution to this issue currently largely depends on local authorities. Consequently, members of a peasant (farm) enterprise must remember that due to the fact that the specific terms and procedure for bringing the legal status of peasant (farm) enterprises are not defined by law, changing the status is rather a right of the members of the enterprise than an obligation.

Thus, until the legislation sets deadlines for achieving legal status, farms can continue to operate as legal entities.

To change the legal status of a peasant (farm) enterprise created before the entry into force of part one of the Civil Code of the Russian Federation, its head must submit an application to the head of the district administration with a request to register the change. Based on the application, the head of the administration issues an order to register changes in the legal status of the farm. From the moment of registration, all rights and obligations of the previous farm - a legal entity - are transferred to the peasant (farm) farm without the status of a legal entity, which is issued a new certificate of registration of the farm.

After registering a peasant (farm) enterprise, the head of the enterprise is obliged to obtain from the registration chamber a certificate of state registration as an individual entrepreneur. In part one Tax Code RF (Tax Code of the Russian Federation) an economic definition of the term “individual entrepreneur” is given - this is an individual registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity.

After this, it is necessary to go through the registration procedure with tax authorities, extra-budgetary funds, and statistical authorities. The head of the farm acquires the status of an individual entrepreneur, and the farm itself is a special form of entrepreneurship and includes other members who also receive income from their activities.

Farm participants agree on how the farm's property will be used. Yes, according to general rule the property of the farm belongs to its members on the right of common joint ownership, that is, without determining the share of each of the owners in accordance with Article 257 of the Civil Code of the Russian Federation. Each member of the household has the right to enter into transactions to dispose of this property, unless an agreement between them establishes a different procedure. If members of the household wish to determine in advance each person’s share in the common property, they have the right to draw up and sign an appropriate agreement. It is also possible to agree on how the fruits, products and income received as a result of the farm's activities will be distributed and used.

When replacing the legal status of a peasant farm - a legal entity with the status of a peasant (farm) farm without the formation of a legal entity with the registration of the head as an individual entrepreneur, the property is transferred from the owner of the peasant farm - a legal entity to the ownership of an individual entrepreneur - an individual. Such a transfer does not mean a change or loss of property rights of members of the farm.

5. Tax accounting

In accordance with clause 1 of Article 83 of the Tax Code of the Russian Federation, in order to carry out tax control taxpayers - individuals are subject to registration with the tax authorities at their place of residence individuals, as well as at the location of their property real estate And vehicles, subject to taxation.

The head of the household, who has received the certificate of an individual entrepreneur, is required to submit an application to the tax authority at the place of residence for registration within 10 days after state registration. The application for registration is submitted in form N 12-2-1, approved by Order of the State Tax Service of Russia dated November 27, 1998 N GB-3-12/309 “On approval of the procedure and conditions for assigning, applying, as well as changing the taxpayer identification number and document forms used when registering legal entities and individuals with the tax authority." Documents required to be presented and confirming the information of the Application include:

certificate of state registration as an individual entrepreneur;
passport or other identification document.

In addition to the documents required for registration, the head of the peasant (farm) enterprise additionally submits to the tax authority documents confirming the right of ownership of the land and the state registration of the peasant (farm) enterprise.

When registering at the place of residence, each individual taxpayer is assigned a single tax for all types of taxes and fees throughout the Russian Federation. identification number taxpayer.

After completing the registration procedure, the head of the household is issued a certificate of registration with the tax authority at the place of residence, which serves as the basis for confirming the fact of registration with the tax authority.

If the head of the farm intends to carry out his activities not at his place of residence, he is obliged to fill out an application for registration with the tax authority at his place of residence. Subsequently, the tax authority at the place of residence will send a certified copy of the completed application to the tax authority at the place of activity and notify the head of the farm about the need to appear at the tax authority at the place of activity.

At the tax authority at the place of activity, the head of the farm presents a certificate of state registration; certificate of registration with the tax authority at the place of residence; passport or other identity document; documents confirming the right of ownership of land and state registration of a peasant (farm) enterprise.

6. Joint activities

To achieve results, as well as effectively solve common problems by combining joint efforts in practical activities, peasant (farmer) farms very often use this form of contractual relations with other participants in the economy, such as a simple partnership agreement (agreement on joint activities). The creation and liquidation of a simple partnership occurs without state registration.

Simple partnership agreements are concluded in accordance with Chapter 55 of the Civil Code of the Russian Federation, when two or more persons (partners) undertake to combine their contributions and act together without forming a legal entity to make a profit or achieve another goal that does not contradict the law.

Parties to a simple partnership agreement concluded for the implementation of entrepreneurial activities can only be individual entrepreneurs.

When concluding a simple partnership agreement, issues related to the monetary valuation of contributions must be resolved; responsibilities of partners for the maintenance and use of common property; property; procedure for reimbursement of expenses associated with the performance of these duties. It is also very clearly and specifically necessary to prescribe and establish the procedure for conducting common affairs, the responsibility of partners for common obligations, the procedure for distributing income and covering expenses and other issues necessary for the implementation of the contract.

Conducting the general affairs of a simple partnership and accounting for income and expenses is carried out in the Book of Accounting for Income and Expenses. Participants conducting common affairs keep records of income and expenses in one Accounting Book both for joint activities and for activities not related to the performance of work under a simple partnership agreement. The accounting of income and expenses in the Book is kept separately so that at the end of the year it is possible to clearly distinguish which income or expenses incurred relate to joint activities and which to the main one.

The share of income due to each participant in a simple partnership is determined based on the total income according to accounting data minus actually incurred and documented expenses directly related to the receipt of income from joint activities. Income received as a result of joint activities is distributed between the participants before taxation in accordance with the terms of the agreement.

At the end of the year, in the income statement, the head of the farm reflects the gross total annual income received by the farm as a whole from the main and joint activities; similarly, the expenses associated with the receipt of these incomes from the main and joint activities, incurred by the farm as a whole, must be reflected.

To perform work related to the implementation of joint activities, a simple partnership may involve other individuals or members of a collective farm (farm). Since a simple partnership is not a legal entity, therefore, it cannot be an employer for these citizens, but the parties to the agreement are responsible for withholding and transferring income tax to the budget wages and remunerations and contributions to off-budget funds. The income of members of a peasant (farm) enterprise, received in the form of accrued wages, is taken into account in the expenditure part of the declaration of each individual head of the enterprise in the ratio provided for in the agreement on joint activity.

7. Taxation of income of peasant (farm) households

The procedure for taxing the income of peasant (farm) households, the heads of which are registered as individual entrepreneurs, is similar to the procedure established for individual entrepreneurs, taking into account the features associated with agricultural activities.

7.1. Income tax

The object of taxation of heads of peasant (farm) households registered as individual entrepreneurs is the total income received in the reporting calendar year, reduced by the amount of deductions and benefits established by the Law of the Russian Federation of December 7, 1991 N 1998-1 “On personal income tax”. , as well as expenses directly related to generating income from activities.

Accounting for income received and expenses incurred related to the activities of the farm is carried out in the Income and Expense Accounting Book on the basis of relevant documents.

The book in the form of a notebook or notepad is purchased by the head of the household and must be laced, numbered and sealed by the tax office at the place of registration. On the last page, the number of pages it contains is recorded, which is certified by the signature of the head of the household and the stamp of the tax office. In the Book of accounting of income and expenses in chronological order based on primary documents reflected business transactions carried out in the reporting period.

In accordance with paragraph "w" clause 1 of Article 3 of the said Law, for five years (starting from the year of establishment of the farm), the income of members of a peasant (farm) enterprise received in this farm from agricultural activities is not subject to taxation. This benefit is also provided to members of a peasant (farm) enterprise when registering the head of the enterprise as an individual entrepreneur.

Income received by members of a peasant (farm) enterprise from non-agricultural activities is taxed in accordance with the generally established procedure.

If the peasant (farm) enterprise does not carry out separate accounting personal income of members of this farm, received from agricultural and non-agricultural activities, the division of the total income of each member of the farm for tax purposes is made by percentage, calculated as the ratio of the total income of the peasant farm to income from non-agricultural activities.

The above benefit is provided to members of peasant (farm) farms for income from agricultural activities received from such a farm, which operates as an independent economic entity, and does not apply to income received from associations, cooperatives and other enterprises, institutions and organizations.

The year of formation of a peasant (farm) enterprise is the year of state registration of the enterprise.

After five years after registration of a peasant (farm) enterprise, taxation of the head of the enterprise is carried out in the manner established for individual entrepreneurs, but in the income declaration the head of the enterprise reflects the income received by the enterprise, and actual expenses, directly related to the receipt of these incomes and produced by the economy as a whole.

In addition, the head of the farm, along with the income statement, submits to the tax office a report in form 5-KX for the correct calculation of taxable income, which reflects the results of the activities of the peasant farm and takes into account the relevant business transactions related to the production of agricultural products.

Income tax is levied on the total annual income received by the enterprise, which is the difference between the gross income received during calendar year, and documented costs associated with generating this income. The composition of expenses associated with generating income is determined in relation to the Regulations on the composition of costs for the production and sale of products (works, services) included in the cost of production, and on the procedure for forming financial results taken into account when taxing profits, approved by Decree of the Government of the Russian Federation of 05.08.1992 N 552.

The tax is paid in advance payments (July 15, August 15 and November 15) in equal shares of the annual tax amount calculated for the past year, and for newly formed farms - of the estimated amount of income for current year. Payment of income tax and advance tax payments is made on the basis of a payment notice handed to the payer tax authority who calculated this tax. IN tax notice indicates the amount of tax to be paid, calculation tax base, as well as tax payment deadlines.

The recalculation of the total income actually received for the past year must be completed by the tax authorities no later than July 1 of the year following the reporting year. For the amounts of additional payments for income tax identified based on the results desk audit, the tax authority sends a request to the head of the household to pay the appropriate amount of income tax and penalties.

7.2. Grouping costs by element

In order to streamline accounting and in accordance with their economic content, heads of peasant (farm) households should group costs into the following elements:

material costs;

depreciation of fixed assets, low value items And intangible assets;

labor costs;

contributions for social needs;

other costs.

Let's take a closer look at the components of each cost element.

7.2.1. Material costs

The cost of the objects of labor (materials) consumed in the production of products (as opposed to fixed assets) is fully included in the costs of production. In the production process, materials play different roles: some, entering the product, form its basis, others contribute to the formation of the product. Therefore, all materials are divided into raw materials, basic materials and auxiliary materials.

Material costs include:

the cost of purchased materials and raw materials that are part of the manufactured products (goods) or are used in carrying out work or providing services;

price purchased products(including semi-finished products, components, packaging materials) used in the production process of products (goods, works, services) and for packaging products (goods);

the cost of assets and labor items in use, small and large equipment, which are written off as expenses as they are put into production or operation and are included in expenses by accruing depreciation;

auxiliary materials that contribute to the creation of products.

Material costs should be reflected at the actual purchase price; their value must be documented.

Documents confirming material costs are sales receipts, invoices, trade and purchasing acts, invoices for the release of goods, taking into account cash receipts or stubs of cash receipt orders confirming payment of this product, bank documents confirming their non-cash payment, indicating the actual expenses incurred.

Finished products are reflected at actual cost, including costs associated with the use of fixed assets, intangible assets, raw materials, materials, fuel, energy, labor resources, and other costs of its production.

Peasant farms are an association of citizens who are engaged in activities in the field of agriculture. This organizational and legal form differs from both individual entrepreneurs and legal entities. persons It has an intermediate status, which causes problems when opening a business and preparing reports for the Federal Tax Service. From this article you will learn the main points of view about whether a peasant farm is an individual or a legal entity.

How does a peasant farm differ from an individual entrepreneur?

There are several criteria for a peasant farm:

Its members must be related by blood, although no more than 5 non-relatives are allowed to participate.
Members of the association jointly own property and bear subsidiary liability.
A person can be a member or head of only one farmers' association.

It has two main differences from IP:

A peasant farm can be registered as a legal entity. person (but according to current legal standards this is now impossible). Individual entrepreneur does not have such status.
A peasant farm is, first of all, an association of citizens. An individual entrepreneur is simply a registered individual who has received the right to engage in commercial activities. Tax authorities may require completely different reporting from him.

There are also significant differences in the preparation of papers for these organizational and legal forms:

An individual entrepreneur can be opened at the place of registration. To do this, you must submit an application form P21001 and a copy of your passport. After this, an entry is made in the Unified State Register of Individual Entrepreneurs.
Peasant farm without legal education. persons can be opened at the place of residence of its head. However, it is governed by the same rules that apply when forming an individual entrepreneur (Government Decree No. 630 of October 16, 2003). Agreement of other members is not required.
Peasant farm as a legal entity a person is registered at his location – i.e. registration address or place of work of the head. This requires the consent of the other members. After submitting all the necessary documents, it is entered into the Unified State Register of Legal Entities.

Problems of the legal status of peasant farms

Registration

According to Art. 23 of the Civil Code, the head of a farmers’ association can be a person who was previously registered as an individual entrepreneur. But in practice tax office may often refuse to register a peasant farm, based on the Decree of the Government of the Russian Federation No. 630.
This document states that when registering without forming a legal entity, the same rules apply as when creating an individual entrepreneur. And according to the legal norms governing the rules for the creation of legal entities and individual entrepreneurs, a citizen cannot open a new association if his previous registration remains in force.

In addition, this causes a legal conflict: if you open a farm without forming a legal entity, only the right of an individual entrepreneur to engage in commercial activities related to making a profit is fixed, but not the creation of a new organization.

Status of the head and members

According to clause 2 of Article 23 of the Civil Code of the Russian Federation, the head of the association acquires the status of an individual entrepreneur who enters into a rental agreement with other participants. But the legal norms do not clearly indicate the status of the remaining members of the farmer/peasant association.

The Law on Peasant Farming, adopted in 2003, replaced the previous similar normative act, adopted in 1990. IN new edition There is no possibility of opening a farmers' association with legal status. faces. Since that time, their managers have received the status of entrepreneurs and must submit all reports themselves.

Those who had this status at the time the law was adopted could retain it until January 1, 2010, which was later extended for another 3 years. In 2012, the President of the Russian Federation signed a decree according to which farmer associations were given legal status. persons, namely commercial organization. This legal norm should have led to the abolition of clause 2 of Article 23 of the Civil Code and eliminated the contradiction.

However, later the above-mentioned article was supplemented by paragraph 5, according to which peasant farms are recognized as a voluntary association of citizens. It can be created on the basis of a regular agreement on the creation of a peasant farm. In this case, one person can be a member of several companies.

Reorganization of peasant farms

One of the ways to eliminate the problems that arise when maintaining records for many farmers was the reorganization from farms into LLCs. To do this, you need to draw up a transfer deed. This is a document that will certify the transformation of a peasant farm into an LLC.

It must contain information about the transfer of property, its assets and liabilities. In addition, the created LLC retains the responsibilities of all its predecessors, including when it was created through the merger of several entities.

To do this, you must sign the memorandum of association and charter of the LLC. Reorganization into an LLC will be considered completed from the moment of its re-registration. But it is better not to use this method if the peasant farm has unpaid loans.

There is another way to reorganize. To do this, it is necessary to create an LLC to which the farm will sell its land and other property, and after that it will be liquidated. However, this is not so profitable, since tax will be deducted with each purchase and sale agreement with the LLC. Also significant disadvantage is that LLCs usually pay larger fines compared to ordinary entrepreneurs.

Also, a farmer's association can be re-registered as an individual entrepreneur. To do this, you will need an application to make a record of the farm in the Unified State Register of Individual Entrepreneurs and a copy of an identification document. It is worth noting that, unlike an LLC, an individual entrepreneur will not need to keep accounting records. However, the entrepreneur will have to provide reporting on income and expenses, which is provided for legal norms tax code.

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Finding employment in rural areas is much more difficult than in urban areas. The optimal solution seems to be the creation of peasant farms. To this end, measures are being taken to support farmers at all stages of development of this type of business.

Peasant farming - what is it?

A peasant farm (peasant farm) is the organization of a family business for raising animals or plants in order to make a profit from the sale of farm products.

Farmers on the same farm include family members who are related by family ties. Relatives include spouses, parents, children, grandparents, grandchildren, brothers and sisters, and their husbands, wives and children. Membership in the farm is allowed upon reaching the age of 16. Also allowed to use hired labor no more than 5 employees.

To create a peasant farm, you do not need to form an LLC. The principle of functioning of peasant farms is similar to the functioning of individual entrepreneurship.

Peasant farm is commercial structure. The representative of the farm is the head, who is responsible for all legal and financial aspects, and is also fully responsible for accounting. The head of the household acts without a power of attorney, on his own behalf, and also bears full responsibility own property, by analogy with individual entrepreneurs.

Peasant farming: legal status

The activities of farms are regulated by the following legislative norms:

Federal law“On Peasant Farming” No. 201-FZ contains a description of the procedure for creating a farm, as well as the rights and obligations of all its members.
Federal Law “On the Development of Agriculture” No. 264-FZ describes in detail the types state support provided for farmers.
The Land Code and the Federal Law “On the Turnover of Agricultural Land” regulate the methods of acquiring land for use and the reasons for taking away the right to use land.
Federal laws “On quality food products", as well as "On the protection environment"and others legislative acts This category regulates the level of quality characteristics of environmental indicators and grown goods.
The Tax Code and the Federal Law “On State Support in the Sphere of Agricultural Insurance”, which determine the financial and economic side of the activity.

Please note

Legislative acts related to farming are regularly subject to changes and modifications.

Obtaining land for peasant farms

The simplest and most inexpensive way to obtain land use is to rent. For example, a plot of land for placing hives can only be rented. In other cases, for the most part, it is possible to buy out the leased land over time.

For the tenant, the cost of the plot cannot exceed the cadastral valuation by more than 15%. The tenant also has the right to preference among potential buyers.

If a plot of land already exists, it is necessary to take into account its mandatory use for its intended purpose. If the land remains idle for 3 years or longer, the farmer may lose the right to use the site. Violation of the requirements of environmental standards specified in legislative acts may also be a reason for deprivation of land.

Registration of a peasant farm

To register a peasant farm and enter it into the appropriate register, you will need to draw up an agreement. The agreement contains all the key information about the peasant farm - data on the head and all members of the farm, their functions and responsibilities, the procedure for using common property and distributing profits from the farm. The agreement is sealed with the signatures of all members of the peasant farm.

Peasant farms are registered with the Federal Tax Service. Farm data is entered into the appropriate register. To do this, submit an application accompanied by a completed agreement and supporting documentation about family ties(birth certificates and marriage certificates).

Note!Typically, tax officials will assist farmers in every possible way by providing advice and guidance during registration.

Benefits of farming

Let's take a closer look at the advantages and benefits of each area of agricultural and processing activity.

Agriculture

When creating a farm, it is worth considering that you will have to work with your own hands. That is, being the head of a peasant farm, it is necessary not only to lead, but also, together with the other members of the farm, to dig, plant, milk and do the rest of the work. For a city resident, this type of business may not seem the most attractive. The rural population is accustomed to such work, so farming, which brings adequate income, will be an excellent and affordable way to earn money.

Livestock

When choosing between livestock farming and agricultural production, 2 factors should be taken into account. Livestock farming is not so subject to seasonality and brings relatively stable income. Growing fruits and vegetables and grains has a much faster payback and requires less initial investment.

The main part of the Russian Federation is considered a risky agricultural territory. Competition in this area with global economies is quite difficult. To compensate for this unfavorable factor, an agricultural risk insurance program has been in place for several years. These include the consequences of drought, massive livestock infections and other unforeseen circumstances.

Sales of finished products

Another problem is sales. finished products. The main trading area is becoming large chains that purchase large volumes of products that are unaffordable for private farms. The optimal solution is to unite several peasant farms and jointly sell products in wholesale quantities through established distribution channels.

Additional production areas

In addition to selling produced agricultural raw materials, farms can also process their own products and offer processed products on the market. For example, this could be pickles and canned vegetables, making cheese, animal feed, etc. In addition, the farmer has the right to both sell his products to retail outlets and sell them to the final retail consumer, as well as store and transport them at his own discretion.

An additional source of income for a farmer can be the sale of manure, the provision of agricultural equipment for rent, or the opening of a point catering and other options for making a profit. The status of a farmer is retained by the economic entity, provided that the total percentage of direct agricultural income is at least 70% of the total profit. For example, the sale of manure is not included in the category of agricultural production, but belongs to the chemical industry.

State support for farmers

The state sees the development of farming as a future prospect for the development of the rural economy, and therefore provides comprehensive support to peasant farm initiatives.

What is included in the support program:

Support for agricultural production. In this program line, farmers can count on receiving government subsidies. The list of subsidies includes partial financing of the purchase of fuel and fuels and lubricants, government orders, application special regime taxation, as well as regulation of pricing policy, antitrust measures, information and consultation, as well as representative participation in the development of events.
Small business support. This program includes regional subsidies, including partial or full financing of the leasing of special equipment, subsidies for the development of projects included in regional priorities (development of greenhouse farming, increasing the number of certain breeds, development of specific crops, etc.).
Village support. It includes the creation of attractive conditions for specialists necessary for the development of rural life (medics, veterinarians, teachers, etc.), the construction of modern housing, pedagogical and sports institutions (schools, kindergartens, sports and cultural facilities for out-of-school education).

Please note

There is also a grant system through which you can receive from small amounts (for beginners) to several million rubles (for experienced and successful ones) for business development.

How to become a participant in support programs

To become a participant in state support programs, you must familiarize yourself with the conditions and requirements for candidates. If the farm meets the conditions and requirements, it is necessary to prepare a package of documentation and submit an application to administrative body district or regional level, responsible for the implementation of the program.

Requirements and documentation vary by program. You can become familiar with them by consulting at state information support centers for farming or small businesses, as well as online through the websites of legal systems.

As a rule, the list of documentation includes papers confirming the business entity’s compliance with the program requirements. For example, an income statement to confirm the status of a farmer, which reflects 70% of the profit from agricultural activities.

It is also worth remembering that the deadline for submitting applications for participation is quite limited (no more than 14-20 days).

The sooner an application is submitted, the greater the chances of receiving assistance, because due to the limited budget of the program, it may simply not be enough for everyone.

Agrofranchise and other ways to open a farming business

One of the ways to create a peasant farm is to use an agricultural franchise. It consists of providing the main peasant farms with equipment, planting material, technologies and other equipment for starting a start-up farm. Also, the base farm can offer the purchase of produced products at an agreed price, providing sales to newcomers in the field of farming. Usually, under these conditions, it is proposed to create an apiary and breed rabbits.

In order to ensure competitiveness of relatively large productions, several small farms practice unification in the form of unions and associations. By the way, the presence of such an association is often a requirement for applicants for assistance in government programs. In addition, through joint efforts it is easier to establish ways to sell finished products, arrange for public use by united farms, elevators, livestock slaughter points and other necessary points. It is much simpler and easier for associations to organize legal support and advice.

Specialized centers created to support farming and located under municipal and regional subordination provide not only advisory assistance, ranging from legal issues and ending with practical production technologies. They also help with registration and collection of documentation.

Small business support institutions sometimes provide microcredit in amounts up to 1,000,000 rubles, which banks are reluctant to issue.

There are also many schools, forums and seminars that provide valuable educational information needed by a new farmer. Often they are held absolutely free.

In essence, peasant farming is the optimal solution for rural residents, especially in the outback. The activity is no different from the usual activities of peasants, but provides an opportunity for modernization technical equipment, establishing sales channels for products and insurance against possible risks.