Peasant farming (KFH) - what is it, how to open it? Peasant (farm) economy

Peasant (farm) economy (KFH) is an organizational and legal form of doing business in the field of agriculture. Legal basis the functioning of the first such enterprises in modern Russia was the Law of the RSFSR "On Peasant Farms" No. 348-1 dated 11/22/90 (lost force). On the basis of clause 3 of the final provisions of 74-FZ, farms created in accordance with the law of the RSFSR are not required to provide founding documents in accordance with the new legislation until 2021.

The profile normative act in this area is 74-FZ "On Peasant Farms" dated 11.06.03. According to Art. 1 of the mentioned law, KFH is association of citizens connected by family ties. It has been established that its members jointly own assets and are engaged in the production, storage, processing and sale of agricultural products. This definition needs to be taken with a grain of salt:

the concept of "citizen" is subject to an expanded interpretation, foreigners can also create farms;
the condition on the presence of family ties is very conditional, members of the peasant farm can be quite distantly related and belong to three different families, while five of them may not prove their relationship at all (Article 3 74-FZ);
the possibility of implementing not only the listed, but also other types of activities is recognized, provided that they are directly related to agriculture.

Features of legal regulation in accordance with 74-FZ

Work without creating a legal entity. persons (clause 3, article 1).
Application to KFH of the requirements of the Civil Code of the Russian Federation, regulating the activities of commercial structures.
An economy can be created by one person who is recognized as its head.
Although its activity is related to agriculture, it is not recognized by default as an agricultural commodity producer, but it can acquire such a status.
For the purposes of interaction with credit institutions and government agencies, the legislation on small business is applicable to peasant farms (clause 1, article 2).
The mutual rights and obligations of the participants are regulated by the agreement on the establishment of the peasant farm.

organizational form requirements

The current legislation stipulates that two options are possible:

KFH operates as entity(Article 86.1 of the Civil Code);
it may not be legal. person (clause 5, article 23 of the Civil Code).

Numerous legislative changes have brought some confusion to the question of the acceptable organizational form of farms. Let's look at the question chronologically:

from the 90s to 2003, all peasant farms are legal entities. faces;
from 2003 to 2013, all newly created enterprises do not have legal status. faces;
since 2013, newly created organizations may or may not be legal entities. persons – the choice of the organizational form is in the competence of the founders;
Until 2021, KFHs will exist with constituent documentation that complies with the legislation of the 90s.

A person who manages the land alone is faced with a choice. He has the right:

register with the IFTS at the place of registration as an individual entrepreneur;
create and head a farm - a legal entity in which he will be both the head and the only employee.

If the KFH is deprived of the status of a legal entity. person, and his head is an individual entrepreneur, additional difficulties arise. In the unified structure of the enterprise, there are two parallel business entities created without the formation of a legal entity:

farming;
his head.

Civil relations are established between them. The farm has a company name, settlement accounts, a seal, is liable, independently acts as a plaintiff and defendant in legal proceedings. It carries out production activities. Its head, being an individual entrepreneur, enters into economic legal relations on behalf of and in the interests of the enterprise.

All the nuances of registering this association are discussed in the following video:

Regulation under the Civil Code

For a long time, the status of such associations was regulated only by 74-FZ. The Civil Code of the Russian Federation only recognized the right of citizens to conduct production activities in the field of agriculture on the basis of an agreement on the establishment of a peasant farm without creating a legal entity.

On December 30, 2012, 302-F3 was adopted, supplementing § 2 "Commercial corporate organizations" of Chapter 4 "Legal entities" with a new section 3.1. "KFH". It contains only one article of the same name - 86.1. However, it introduced fundamental changes in the regulation of the situation of farms. Since 2013, domestic farmers themselves decide whether they need to create a legal entity or not.

According to the definition of Art. 86.1 of the Civil Code, KFH is a voluntary association of citizens for economic activities in the agricultural sector. It is based on the principles:

voluntary membership;
compulsory labor participation in activities;
pooling of assets.

The following is noteworthy:

The farm is called a "voluntary association". In other cases, this characteristic is applied by the legislator exclusively in relation to non-profit organizations. However, the structural attribution of Art. 86.1. to §2 of the Civil Code excludes doubts about its commercial nature.
Its members are both its founders and employees. This creates additional rights for them in relation to participation in management (general fees - the main governing body) and imposes specific obligations in the form of subsidiary liability for debts.
The Civil Code does not mention family ties. There is a paradox: members of the household without legal status. persons must be relatives, but members of a peasant farm organization must not.

Legal regime of assets

Regime of the property of an association without the status of a legal entity. persons are regulated by 74-FZ. The property of such a business entity belongs to its members (clause 3, article 6). It should be noted that this enterprise does not have general civil legal personality. It is not an independent subject of law, but only an association of several subjects. Therefore, the ownership of assets (a land plot, reclamation systems, farm buildings, livestock, equipment, transport, inventory, etc.) cannot belong to a farm, even theoretically.

As a general rule, the property of the KFH belongs to its participants on the basis of common joint ownership.

In the event of a division of property, shares are nominally equal(Article 244, 253 of the Civil Code). It is noteworthy that the named regime by default applies only to the common property of the spouses and is considered inapplicable for commercial activities.

In the agreement on the establishment of the economy, its participants may provide for the application of the common shared ownership regime to the assets of the enterprise. No other options are provided. Since this is an association of independent entities, only the regime of common (joint or shared - at the choice of the founders) property is applicable to its property.

The complexity of resolving property disputes between participants is determined by the fact that assets with different legal regimes coexist in the activity, for example:

common property of members;
common property of spouses, one or both of which are members of the peasant farm;
members' personal property.

In a case on the divorce of members of the household, the claim for the division of common property is subject to separation into a separate legal proceeding. All other participants are involved in its hearing as third parties without independent claims, since the court verdict will affect their interests.

In the case of a legal entity, it is endowed with ordinary general civil legal personality. According to paragraph 2 of Art. 86.1 of the Civil Code, the property of the KFH belongs to him on the right of ownership. It is noteworthy that the Civil Code did not determine the minimum authorized capital, as is done for AO or . However, being manufacturing plant, it can work successfully only if a significant material and technical base is created.

Pros and cons

The choice of such an organizational and legal form is due to the possibility of participating in federal and municipal state programs to support, subsidize and develop farming. Among other things, they may stipulate a preferential procedure for granting land. By default (Article 39.18 of the Land Code of the Russian Federation), it is not such.

KFH is fundamentally not suitable for investors who do not see themselves as employees of an agricultural enterprise. This organizational form is Mandatory personal participation of his offspring. According to paragraph 3 of Art. 86.2 of the Civil Code, a person can be a member of only one household with the status of a legal entity. Thus, persons interested in managing business entities through a hired manager should create an LLC or JSC.

Association with legal status. face is similar to any other commercial structures. The advantage of its creation is the absence of a minimum founding capital. However, this medal has reverse side. Its founders bear subsidiary liability for debts (paragraph 4 of article 86.2 of the Civil Code). If the property of the enterprise is not enough to meet the requirements of creditors, it is possible to collect personal property in the missing part.

KFH without legal status. Faces are a very problematic form of doing business. Some large-scale activities are inaccessible to such structures, for example, livestock breeding.

The relationship between the farm and its leader, the individual entrepreneur, is complex. In case of disability, old age or death of the head, the problem of succession arises. If the IP has died, then the enterprise will have to close, and then re-register for another person.

Association without legal status. a person can only be ruled authoritatively, provided that all other members fully trust and rely on the head. 74-FZ requires the latter to act in good faith and reasonably, without prejudice to the interests of the enterprise and its members (Article 16). Obviously, this vague wording will not help in resolving disputes.

As an individual entrepreneur, the head of the household is liable for business debts with all personal property.

Rights and obligations

KFH has the right:

independently manage the land;
exercise the right of ownership to crops, planting of agricultural crops, manufactured products (applies to enterprises with the status of a legal entity);
with the permission of the authorities to build outbuildings;
use for their own needs common minerals (peat) and water resources;
carry out land reclamation work, create artificial reservoirs;
in case of withdrawal of a land plot, receive compensation for the costs of increasing fertility;
demand the establishment/termination of a land servitude;
lease the land or part of it.

It is obliged:

ensure the intended use of land;
to carry out measures for their protection;
pay land fees;
not encroach on the rights of other landowners, tenants;
timely pay off budgets of all levels and commercial counterparties.

Taxes and reporting

The choice of accounting, reporting and taxation system depends on the basic factors:

presence/absence of the status of a legal entity;
the presence / absence of hired personnel who are not members of the peasant farm.

Taxes and contributions to off-budget funds are paid from the salaries of employees in the same way as in relation to other employers. The heads of farms pay a fixed amount of contributions to the FIU for themselves and the participants.

The choice of taxation system is quite wide. Permissible application:

ordinary traditional scheme(OSNO);
one of the options;

The last option is the most profitable, and therefore often used. Assumes the application of a rate of 6% of income reduced by the amount of expenses.

A newly registered enterprise is obliged to notify the territorial inspection of the Federal Tax Service of the choice of the UAT or USN within 30 days from the date of registration (clause 2 of article 346.3 of the Tax Code). This is important because the default is . If the 30-day deadline is missed, you can change the tax payment scheme only before the start of a new tax period.

Accounting for income/expenses for UAT is carried out on a cash basis. Tax accounting is carried out on the basis of accounting information.

The reporting of the peasant farm on the Unified Agricultural Tax in the absence of hired personnel includes:

submission of a declaration for the ESHN to the IFTS until 31.03 of the year following the reporting one;
maintaining in paper or electronic form (until 2013 it was stitched in the IFTS, today it is checked only during tax audits);
submission of a RSV-2 form report to the territorial office of the Pension Fund of the Russian Federation before 01.03 of the year following the reporting one.

Payment of taxes and contributions:

no later than 25 days after the end of each six months, the payment for the unified agricultural tax is deducted;
payment from income up to 300 thousand rubles. in 2016 produced until 12/31/16.

Contributions may be paid monthly or quarterly, if desired. Payment of contributions with an annual income of more than 300 thousand rubles. made no later than 04/01/17.

Kselu interest in last years has grown significantly. The Russians are returning to agricultural work not only in their summer cottages, but are also thinking about a deeper “naturalization”.

Someone chooses such a type of activity as farming, opens an enterprise of the corresponding profile.

How can this be done legally? This will be discussed in our today's material. We bring to your attention step-by-step instructions for registering a KFH in 2018.

Pros and cons of farming

Before we figure out how to open a KFH in 2018, let's think about what makes this type of business attractive. And let's be honest about its risks. So, a peasant farm is called an agricultural enterprise in which mainly relatives work. They independently produce and sell products on the basis of owning their own property.

Why is this type of activity gaining more and more followers? Here are some attractive factors:

Food is always in demand;
Food prices are rising steadily, providing a profit to the producer;
The sanctions of Western countries in recent years have cleared a place for the Russian agricultural producer in the domestic market in a number of positions;
The consumer often prefers domestic food products, trusting their quality and environmental friendliness;
The choice of activities is wide, a person also thinks about this when deciding how to register a peasant farm in 2017. It is possible to use the features of the area of residence, climate, etc.;
There are several federal and regional programs to support farmers, especially in the early years of the KFH. For example, the issuance of subsidies and grants, reimbursement of interest rates.

Yes, there are difficulties and negative aspects. This profitable business, but when engaging in agriculture, there are risks of crop failures due to weather conditions, force majeure situations. Animal husbandry has its own nuances and difficulties. There are questions about lending to agricultural producers, so far banks do not go for a significant reduction in rates. Nevertheless, the army of agrarians is growing, if only because this type of activity gives people a lot of positive emotions.

How to open a KFH in 2018: organizational nuances

Facilitates the task of how to open a KFH in 2018, another feature: it initially does not require any qualifications. Of course, special knowledge will greatly help in growing vegetables, raising poultry, beekeeping and other industries where farmers can prove themselves. But for the registration process itself, there is no such mandatory condition how professional training personnel.

And what is needed, what are the features of creating a peasant farm?

Both Russians and foreign citizens or even stateless persons can become a member of the economy;
The future head of the peasant farm must register as an individual entrepreneur, without forming a legal entity;
Members of the enterprise can be relatives not younger than 16 years old, including no more than three families, the number of members of which is unlimited;
If additional labor force is required, the meeting of members of the KFH can accept up to 5 people who are not relatives as members;
The property of the association becomes common share or common joint property;
The production and sale of products produced by peasant farms take place with the personal complicity of each member of the family farm.

The Agreement is the founding document

The first document that people who decide to unite in a peasant farm are required to draw up is a written agreement. It will be transferred to the registration authorities, therefore it must contain the following data:

About the head of the enterprise;
About the members of the future KFH, their rights and obligations;
On the rules for admission to the enterprise and exit from it;
On the procedure for obtaining property and using it;
About ways of realization of production;
On the procedure for the distribution of profits.

When an entrepreneur does not plan to have other members of the farm, he registers a peasant farm for one person and himself draws up a decision on its creation.

How to register a peasant farm in 2018: step by step instructions

Registration of the economy in the tax inspection is carried out at the place of residence of its head. Below we give step-by-step instructions for registering a peasant farm in 2017. What documents are required?

certificate of residence of the head of the peasant farm;
passport of the individual registering the farm and its copy;
application in the form No. р21002;
a receipt confirming the payment of the state duty (in the amount of 800 rubles);
decision or agreement to establish an agricultural enterprise.

In three days the farm will be registered. The farmer will be issued a certificate of state registration as the head of a peasant farm and registration with the Federal Tax Service, an extract from the USRIP and an information letter from Rosstat. The latter will record all the necessary data to help draw up reports.

Unified agricultural tax in the algorithm of functioning of the peasant farm

Practice shows that the most suitable system of taxation for a farm is the Unified Agricultural Tax. This is a simplified regime, in which you do not have to pay taxes on property, profit, value added separately.

In the process of registering an enterprise, a corresponding application is also submitted to the local tax authority. But it must be borne in mind that only those farms in which at least 70% of their activity falls on the production of agricultural products have the right to use it.

The main benefit of this regime: the tax is only 6% of the profits, and in some regions even less. For example, in the Crimea and Sevastopol the tax rate of the UAT is 4%. The declaration will have to be drawn up once a year, and payment is made in half a year. Another plus of this format is the possibility of reducing the tax base by the amount of the loss of previous years. Moreover, this benefit is valid for 10 years from the moment the loss occurred.

The format for paying social contributions is also convenient for a farmer who has chosen the unified agricultural tax regime. It is fixed: in 2018 it is 32,385 rubles (26,545 for pension insurance; 5,840 for health insurance) with an income of the household not more than 300 thousand rubles. If the profit is above 300 thousand, then you will have to pay (on the excess amount) an additional tax of 1 percent. Payments can be made quarterly or monthly.

As for employees, contributions from them must be transferred every month, they amount to 30% of wages+ premiums for injuries, the rate of which is set for the main type of activity.

For all members of the peasant farm, it is necessary to pay a fixed amount of insurance premiums in the amount of 32,385 rubles per year.

Reporting of KFH on insurance premiums

There is a slight difference in the reporting of KFH from other forms of business:

if individual entrepreneurs do not submit reports on fixed insurance premiums, then in 2018, for the first time, heads of peasant (farmer) households (PFHs) who do not have employees must submit to the Federal Tax Service a calculation of insurance premiums for the calendar year before January 30, 2018.

The calculation of insurance premiums for a peasant farm without hired labor consists of section 2 and annex 1 to section 2 (with identification of individuals) - for members of a peasant farm, including the head of the peasant farm.

Opening a farm from scratch, where to start and how much you can earn

The presentation place code should be "124".

For peasant farms with employees, standard reports are submitted:

in the Federal Tax Service - calculation of insurance premiums, 2 personal income tax, 6 personal income tax
in PFR - SZV-M, SZV-STAZH
in the FSS - form 4-FSS.

State aid for peasant farms

From 2013 to 2020, the state program for the development of agriculture has been operating in the Russian Federation. The program includes 11 areas of assistance for collective farms. Each region has the right to independently develop and apply the conditions for assistance to peasant farms. The main requirement for receiving assistance is the submission of a business plan, on the basis of which the local authorities decide whether to refuse or provide assistance. Information on the implementation of support programs for this category of entrepreneurs is contained on the official websites of regional departments or departments of agriculture.

One of the problems unresolved in the legal field for the KFH is the absence of a forced exclusion of a member of the KFH from the participants. According to Article 1 of Federal Law 74, a participant can leave the KFH only on a voluntary basis.

also interesting:

Article comments

A common form of doing business in agriculture is the creation of a peasant farm (KFH). V Lately various rules have been adopted to optimize the regulation of this type of activity, although, in our opinion, it is still deficient in this regard.
KFH can be created as a result of the union of several citizens, while they form a legal entity. KFH may not have a legal entity. In the article we will focus on the latter case: we will talk about the features of the taxation of such a farm.

Special status of KFH

On this occasion, the Civil Code of the Russian Federation states that citizens have the right to engage in industrial or other economic activity in the field of agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy, concluded in accordance with the Federal Law of June 11, 2003 N 74-ФЗ "On a Peasant (Farm) Economy" (hereinafter - the Law on Peasant Farms). At the same time, the head of the peasant farm must be registered as an individual entrepreneur (clause 5, article 23).
At the same time, not only its head alone, but also other citizens can be a member of such a peasant farm. Therefore, in our opinion, such a KFH, along with a KFH established in the form of a legal entity, is subject to the provisions of Art. Art. 257 and 258 of the Civil Code of the Russian Federation on the ownership of a peasant farm and the division of its property upon termination of activity, which, however, can be stipulated in an agreement between members of a peasant farm upon its creation.
Despite the fact that KFHs can be created in the form of a legal entity, the KFH Law is applicable primarily to KFHs without the formation of a legal entity (hereinafter referred to as the farm). This follows, in particular, from the unambiguous indication that is available in paragraph 3 of Art. 1 of this Law: a farm carries out entrepreneurial activities without forming a legal entity.
It also clarifies that the rules of civil law that regulate the activities of legal entities that are commercial organizations are applied to the entrepreneurial activity of a farm, unless otherwise follows from this Law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

Note! A citizen is prohibited from being a member of more than one peasant farm established in the form of a legal entity (clause 3 of article 86.1 of the Civil Code of the Russian Federation). At the same time, he can be both a member of a peasant farm established in the form of a legal entity and a member of a peasant farm without a legal entity, there is no prohibition on this.

Getting a subsidy is an important part of farming

Since the head of the farm performs the relevant duties only if he has the status of an individual entrepreneur, tax legislation applies to him in the same way as to any individual entrepreneur. For the purposes of the Tax Code of the Russian Federation, he is considered to be an individual entrepreneur without any special features (paragraph 4, clause 2, article 11 of the Tax Code of the Russian Federation).
At the same time, there are special rules regarding the taxation of personal income tax on the income of the head of a farm. Often, he personally, being precisely in his capacity as the head of the farm, is at the same time the recipient of state assistance.<1>.
———————————
<1>See, for example, Decree of the Government of Sevastopol of December 30, 2014 N 678 "On approval of the Regulations on the procedure for providing novice farmers with grants for the creation and development of a peasant (farm) economy and one-time assistance for home improvement", the Council of Ministers of the Republic of Crimea dated October 29, 2014 N 422 "On approval of the procedures for providing state support beginner farmers and for the development of family livestock farms in the Republic of Crimea for 2015-2017".

According to paragraphs 14.1 and 14.2 of Art. 217 of the Tax Code of the Russian Federation, the amounts received by the head of the farm from the budget funds are exempted from personal income tax budget system RF, in the form:
— grants for the creation and development of a peasant farm;
- one-time assistance for the household arrangement of a novice farmer;
— grants for the development of a family livestock farm;
- subsidies.
This benefit applies specifically to the taxation of personal income tax and does not apply to income received by the head of the farm under the simplified taxation system or a special regime in the form of a single agricultural tax. This was explained by the Ministry of Finance of Russia in a Letter dated 07/21/2014 N 03-04-07 / 35645<2>.
———————————
<2>In accordance with the Letter of the Federal Tax Service of Russia dated 12.08.2014 N GD-4-3 / [email protected] posted on the website www.nalog.ru and is mandatory for use by the territorial tax authorities.

According to Art. Art. 346.5 and 346.15 of the Tax Code of the Russian Federation, currently named taxpayers, both created in the form of a legal entity and being individual entrepreneurs, take into account income from sales in the manner prescribed by Art. 249 of the Tax Code of the Russian Federation, and non-operating income in the manner prescribed by Art. 250 of the Tax Code of the Russian Federation, that is, according to the rules of Ch. 25 "Corporate income tax" of the Tax Code of the Russian Federation<3>. When determining the tax base, the income specified in Art. 251 of the Tax Code of the Russian Federation.
———————————
<3>Some amendments, which will be effective from 01/01/2016, are made to Art. Art. 346.5 and 346.15 of the Tax Code of the Russian Federation by the Federal Law of 04/06/2015 N 84-FZ, but at the same time they will not change the fundamental reference to the norms of Ch. 25 of the Tax Code of the Russian Federation.

The financiers noted that the funds received by a farm using a special regime in the form of a single agricultural tax or a simplified taxation system, for example, for the creation and development of their own business, are not grants for the purposes of Art. 251 of the Tax Code of the Russian Federation. These funds should be treated as taxable non-operating income.
However, officials recommended that taxpayers who switched to paying a single tax under the USNO or ESHN use paragraphs. 1 p. 5 art. 346.5 and paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, which provide for a special procedure for accounting for financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation" by taxpayers using a special regime in the form of UAT or USNO<4>.This procedure allows you to reduce income by the amount of expenses incurred through these subsidies.
———————————
<4>This opportunity is also provided to "simplified" people who have chosen the object of taxation in the form of income, although in the general case they do not take into account expenses (see, for example, Letter of the Federal Tax Service of Russia dated 03.20.2015 N GD-3-3 / [email protected]).

From Art. 4 of Federal Law N 209-FZ, it follows that a farm can be classified as a small (as a rule) or medium-sized business if it satisfies the conditions regarding the number of employees (for small enterprises - up to 100 people inclusive), proceeds from the sale of goods (works, services) (for small businesses - no more than 400 million rubles per year, excluding VAT).
In Art. 25 of this Law specifically states that the provision of support to small and medium-sized businesses engaged in agricultural activities can be carried out in the forms and types provided for by this Law, other federal laws adopted in accordance with them, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts. acts of the constituent entities of the Russian Federation, regulatory legal acts of local governments.
Federal Law No. 264-FZ of December 29, 2006 "On the Development of Agriculture" as one of the means of supporting agricultural producers provides for the provision of budget funds including subsidies.
In accordance with paragraphs 1, 3 and 6 of the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation to support beginning farmers<5>grants for the creation and development of a peasant (farm) economy are allocated in the presence of regional programs to support beginning farmers. Such programs in Sevastopol and Crimea were approved by the Decree of the Government of Sevastopol of November 27, 2014 N 512 and the Order of the Ministry of Agriculture of the Republic of Crimea of October 29, 2014 N 57.
———————————
<5>Approved by Decree of the Government of the Russian Federation of February 28, 2012 N 166.

Registration of a peasant farm in 2018: step by step instructions

1 p. 5 art. 346.5 and paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation. Officials came to similar conclusions in their explanation.

About payment of VAT

With regard to income not related to subsidies, the farm is subject to personal income tax in the same manner as other individual entrepreneurs<6>. But with regard to the imposition of this tax on the income of members of such a farm, including in the case when the head of the farm is its only member<7>, there are two more benefits, which, however, can also be used by peasant farms created in the form of a legal entity.
———————————
<6>It should not be forgotten that if a farm is on a general taxation regime (pays personal income tax from income), then it is a VAT payer.
<7>See Letter of the Ministry of Finance of Russia dated January 29, 2015 N 03-04-05 / 3270.

By virtue of paragraph 14 of Art. 217 of the Tax Code of the Russian Federation, incomes of members of a farm received in this farm from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale, are not subject to personal income tax for five years, counting from the year of registration of the specified farm.
In addition, until 01.01.2016, paragraph 43 of Art. 217 of the Tax Code of the Russian Federation, according to which income received by employees in natural form as payment for labor from a farm in the form of agricultural products of its own production and (or) work (services) performed (rendered) by such a farm in the interests of the employee, property rights transferred by this farm to the employee.
In this case, the following conditions must be met:
- the total amount of income received by the employee in kind in the corresponding month does not exceed 4300 rubles;
- the total amount of such income received by the employee in the relevant month does not exceed the amount of wages for that month, which can be paid in kind in accordance with labor law;
- income from the sale of the above products (works, services) by the farm for the previous calendar year does not exceed 100 million rubles.
As an individual entrepreneur, the head of the farm is entitled to receive professional deductions on the basis of paragraph 1 of Art. 221 of the Tax Code of the Russian Federation. Among them, he includes expenses, which he determines in a manner similar to the procedure for determining expenses for tax purposes, established by Ch. 25 of the Tax Code of the Russian Federation.
If the head of the farm is not able to document his expenses related to activities in this capacity, he is given a professional tax deduction in the amount of 20% of the total income received from entrepreneurial activity.
Like the entrepreneur, the head of the farm submits declarations in accordance with the forms 3-NDFL, including sheet "B", and 4-NDFL within the established time limits.

On the payment of land tax

Based on paragraph 1 of Art. 388 of the Tax Code of the Russian Federation, the head of a farm is recognized as a land tax payer in relation to a land plot that belongs to him on the basis of ownership, the right of permanent (perpetual) use or the right of life-long inheritable possession and which is used for entrepreneurial activities (see Letter of the Ministry of Finance of Russia dated 10.08.2012 N 03-01-11/4-222).
Article 395 of the Tax Code of the Russian Federation establishes a list of categories of taxpayers exempt from paying land tax. Such a category of taxpayers as heads of peasant farms is not included in this list.
At the same time, from Art. 387 of the Tax Code of the Russian Federation it follows that the land tax is established by the regulatory legal acts of the representative bodies of municipalities in the territory under their jurisdiction (in Sevastopol - by the law of the city), and they are also granted the right to establish benefits for this tax.
For example, according to paragraph 2.3 of the Decision of the Simferopol City Council of the Republic of Crimea of November 28, 2014 N 94 "On the establishment of a land tax on the territory of the municipality of the city district of Simferopol of the Republic of Crimea" for land plots intended for agricultural use and used for agricultural production on the territory of Simferopol, it is determined land tax rate of 0.3% of the cadastral value of the land plot (in general, the rate is 1.5%).
It should also be taken into account that not only the head of the farm can be considered a payer of land tax, since on the basis of paragraph 3 of Art. 6 of the Law on KFH, the property of a farm belongs to its members on the basis of joint ownership, unless otherwise provided by agreement between them. In this case, the share of each member in the shared ownership of the property of the farm is established by agreement between them. According to these shares, the land tax base is determined for each member of the farm (clause 1, article 392 of the Tax Code of the Russian Federation). The tax base for land plots in common joint ownership is established for each of the taxpayers who own this land plot in equal shares (clause 2, article 392 of the Tax Code of the Russian Federation).

About insurance premiums and their accounting

For the purpose of paying insurance premiums, heads of farms are also equated to individual entrepreneurs (Article 2 of the Law on Insurance Premiums<8>). However, there are peculiarities regarding the calculation and payment of these contributions.
———————————
<8>Federal Law No. 212-FZ of July 24, 2009 "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund".

According to part 2 of Art. 14 of the Law on Insurance Contributions, these persons pay them in a fixed amount not only for themselves, but also for each member of the farm. That is, the total amount of the contribution for each type of compulsory social insurance is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, the rate of insurance premiums to the relevant fund, established by Part 2 of Art. 12 of the Law on Insurance Contributions, increased by 12 times, and the number of all members of the farm, including its head.
In addition to this amount of insurance premiums, the farm does not pay any other payments to the funds.
In this regard, they submit the calculation of accrued and paid insurance premiums to the PFR not quarterly, but once a year before March 1 of the calendar year following the expired settlement period in the form RSV-2 PFR<9>(Part 5, Article 16 of the Law on Insurance Contributions).
———————————
<9>Approved by Order of the Ministry of Labor of Russia dated May 7, 2014 N 294n.

The Ministry of Finance of Russia, in Letter No. 03-11-06/2/66200 dated December 22, 2014, explained how the paid insurance premiums are taken into account by the heads of farms who switched to the simplified taxation system and chose the object of taxation "income". The fact is that such taxpayers, in the general case, reduce the amount of the single tax on the simplified taxation system by the amount of paid insurance premiums, but not more than 50% of the amount of this tax, taking into account some other expenses (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
For the entire amount of paid insurance premiums, without any limitation, only an entrepreneur with the object of taxation "income" who does not make payments and other remuneration to individuals and pays the specified premiums in a fixed amount can reduce the single tax.
In this case, the financiers recognized that it is key that all contributions by the head of the farm are paid in a fixed amount, that is, according to officials, they reduce the amount of the single tax in full without limitation.

If you did not find the information you need on this page, try using the site search:

The procedure for registering a peasant farm

Registration of a peasant (farm) economy

who is kfh? a legal entity, an individual entrepreneur, an independent subject of economic legal relations?

A peasant (farm) economy is not a legal entity. The head of a peasant (farm) economy is recognized as an entrepreneur (individual) from the moment of state registration of the peasant (farm) economy. Entrepreneurial activities of a peasant (farm) economy are subject to the norms of civil legislation that regulate the activities of legal entities that are commercial organizations. No articles of association, no memorandum of association, no own name peasant (farm) economy does not have. In fact, a peasant (farm) economy is the activity of an individual entrepreneur in the field of agriculture.

Peasant (farm) farms established as legal entities in accordance with paragraph 3 of article 23 of the Federal Law of 11.06.2003. №74-FZ

Registration of a peasant farm - step-by-step instructions on how to open a peasant (farmer) economy

23 Peasant (farm) farms, which are established as legal entities in accordance with the Law of the RSFSR of November 22, 1990 N 348-1 \"On the peasant (farm) farm\", have the right to retain the status of a legal entity for the period until January 1, 2010 . The norms of this Federal Law, as well as the norms of other normative legal acts of the Russian Federation regulating the activities of peasant (farmer) farms, shall apply to such peasant (farmer) farms insofar as otherwise does not follow from the federal law, other normative legal acts of the Russian Federation or the essence of the legal relationship . What is the question? What will happen to them from January 1, 2010? Two situations are possible here: either you re-register as a legal entity of any OPF, or, in accordance with the specified law, become IPBOYUL Article 1 The farm carries out entrepreneurial activities without forming a legal entity. Entrepreneurial activities of a farm carried out without forming a legal entity are subject to the rules of civil law that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations. A farm may be recognized as an agricultural commodity producer. If you are interested in taxation. Then you have the right to apply the simplified system, ESHN.

Do you announce the entire list of peasant farms - legal entities, or what? The question is what?

What is the legal fate of the land plot in the event of the termination of the existence of a peasant (farm) economy?

unenviable fate! everything will grow like weeds!

It will become just the land of the owner of the peasant farm.

Registration of a KFH as a legal entity It is necessary to register a KFH (peasant (farmer) economy).
Submitted an application for its registration in the form P21002 (Application for registration of a peasant farm), as 1 person (without an agreement on creation)
Registration was denied because I am already registered as an individual entrepreneur (individual entrepreneur)

Does it make sense to register it in the form P11001 (application for registration of a legal entity upon its creation), if, according to the law, peasant farms lose the status of a legal entity after 01/01/2010?
If so, is it necessary to make a charter? And what documents (other than an application, a copy of the applicant's passport) are required when registering a farm as a legal entity?

I don’t see any reason to re-register at all, you are already an individual entrepreneur, why re-register? work like a farmer and report back.

please tell me how to legally competently terminate the activities of a peasant farm

Article 21. Grounds for terminating a farm 1. A farm is terminated: 1) in the event of a unanimous decision of the members of the farm to terminate the farm; 2) in the event that none of the members of the farm or their heirs are left who wish to continue the activities of the farm; 3) in case of insolvency (bankruptcy) of the farm; 4) in case of creation on the basis of the property of a farm production cooperative or economic partnership; 5) on the basis of a court decision. 2. Disputes that have arisen in connection with the termination of the farm are resolved in court. Article 22. Termination of a farm enterprise Termination of a farm enterprise is carried out according to the rules of the Civil Code (Article 61-Article 65) of the Russian Federation, unless otherwise follows from the federal law, other normative legal acts of the Russian Federation or the essence of the legal relationship.

an application in the form to the tax office, notification of creditors, etc., but if kx was from one person or one family (husband and wife), then simply notify about the termination of activities - creditors will find you anyway, since you are responsible with all your property on debt obligations.

If there were several participants, you will need to demarcate the land and conclude an agreement on the division of the land and other joint property

Who can be the head of the KFH

According to paragraph 5 of Art. 23 of the Civil Code, the head of the economy may be an individual registered in the status of an individual entrepreneur in accordance with the generally established procedure. The main limitation is the availability of legal capacity. This rule applies to citizens of the Russian Federation, as well as foreign nationals and stateless individuals. Other members of the peasant farm according to stat. 3 laws can be:

The closest relatives of the head are parents, spouses, sisters, children, brothers, grandparents and grandchildren. The maximum number is limited to three families, and the minimum age of participants is 16 years.

Other citizens - the number of such persons is limited to 5 members.

If the farm is formed by the decision of one individual, no agreement is required, and the head of the peasant farm is called an individual entrepreneur. If there are many members of the farm, an agreement is necessarily concluded (Article 4 of the Law). This document defines the following information:

Who belongs to the members of the KFH.

Who is recognized as the head of the peasant farm and what powers are vested in such a citizen.

In what order is management carried out.

What duties and rights do other members have.

How is the property of the KFH formed and distributed.

By what rules are members of the KFH accepted and excluded.

In what order is the distribution of profits and other income.

Other conditions.

The agreement is obligatory for unanimous signing by all members of the economy, and the degree of kinship is confirmed not verbally, but documented. Thus, the entrepreneur - the head of the farm is in fact the head (head) of such a business and directly by the peasant farm. The creation of farming on the basis of an LLC is prohibited, since the tax authorities make entries about the head of a peasant farm not in the unified register of legal entities (EGRLE), but in the unified register of entrepreneurs (EGRIP). According to stat. 16 of the Law, one of the selected members is considered the head of the economy, but if the participant is one, he is automatically considered the head, but at the same time he is obliged to legalize his status by issuing an IP.

Farms and individual entrepreneurs

In accordance with stat. 5 of the Law, the state registration of a peasant farm is carried out in accordance with the legislative norms of the Russian Federation. A farm is recognized as open from the date of its registration with the control authorities. Therefore, from the interpretation of the regulations, we can conclude that the peasant farm is a separate form of management. The applicant, if there are several members, is considered to be the unanimously elected head; when submitting documents to the IFTS, an agreement is provided. In the case when the participant is alone, it is not required to draw up an agreement, and an individual has the right to engage in farming after obtaining the status of an individual entrepreneur.

What are the differences between the head of a peasant farm and an individual entrepreneur? If the head is chosen by decision of other members, he must act in the interests of the economy and represent not his own personal interests, but the general ones. At the same time, his rights and obligations are clearly defined in the legislative norms and the developed agreement. If the activity is carried out by an individual entrepreneur, the entrepreneur acts on his own behalf and in his own interests, making all decisions unanimously. Consequently, an individual entrepreneur is not limited in any way in the conduct and management of a business, and the head of a peasant farm has a clearly defined range of rights and obligations.

Conclusion - KFH is not a legal entity, and not an individual entrepreneur. This is a special form of management, which is subject to separate legislative norms. Registration of KFH occurs according to the algorithm for opening an IP, not a legal entity.

Individual entrepreneur - head of a peasant farm

We found out that the head of a peasant farm can be an entrepreneur - a stat. 23 of the Civil Code does not prohibit this. An ordinary citizen (not an individual entrepreneur) is also entitled to engage in activities in the agricultural sector, if this participation is enshrined in an agreement in connection with the creation of a peasant farm. What way to choose to conduct such a business - everyone decides independently, taking into account the available opportunities and goals.

When making a decision, consider what scale of activity is planned; keep in mind that the entrepreneur acts independently, and the creation of a peasant farm means compliance with the agreement approved on the farm. In addition, if you are going to expand and decide to hire outside employees (under labor contracts or under the GPA), the number of persons is limited to 5 citizens participating in the farm. The entrepreneur is free to hire any number of workers. At the same time, the state offers a greater variety of subsidies, benefits, loans and other types of support for peasant farms.

In a word, as with any choice, when assessing the status in which to register future farming, weigh all the advantages and disadvantages - from the opening procedure to the taxation system used in the conduct of business.

www.zakonrf.info

Peasant farming

There are the following main directions of development that are inherent in peasant farms are the production of agricultural goods, the preparation of animal feed and their transportation.

In simple words, kfh is a group of persons must be close relatives who jointly produce, process and sell agricultural products and have common property.

When creating a farm, relatives are considered:

husband or wife
children (recognized as participants in the household from the age of 16)
parents
grandparents
siblings and their spouses

The law clarifies the main provisions for the work of the peasant farm, prescribes the basic rights and obligations, and regulates activities. Prior to the adoption of the law, members of peasant farms could not be considered employed and did not have any guarantees. Now everything has changed, although with the advent of guarantees there is also an obligation to comply with certain standards.

The main features that characterize peasant farms

Any person living in Russia, regardless of citizenship, can create his own KFH. He has the right to combine a maximum of three related families in one household and employ no more than 5 outside workers.

When making it is required to draw up an agreement of members of the peasant farm unless, of course, the founder is the only member.

Mandatory clauses and information specified in the agreement:

mandatory information about the participants of the economy
data on the appointment or recognition of the head of the enterprise, selected from the participants of the KFh
all the necessary information on the disposal of property owned by the peasant farm
description of the procedure for joining (withdrawing) from the membership of the operating enterprise
description of the procedure for the distribution of products between owners or profits from the sale of these products.

Peasant farming becomes an official enterprise only after registration and registration in state structures. Registration takes place quite quickly, within 5 working days. The procedure is simple - you need to collect all the required documents and submit them to the tax office at the place of residence of the head of the future peasant farm.

It must be remembered that if there are more than one person in the household, copies of documents are also added to the registration documents that would confirm the family ties of the participants.

The head of the household must be responsible for everything that happens in the economy entrusted to him. His task is to competently organize the work of the economy entrusted to him, clearly and clearly outline the tasks, monitor changes in the market and in legislation. The financial component is one of the most important and vital. The head of the peasant farm is obliged to keep a strict record of all cash receipts and expenditures, with the obligatory documentation, reporting, in order to report on the work done to other participants at any time.

KFH property

The property owned and used by a peasant enterprise for work includes: land and all buildings, sheds, houses, garages located on land plots and involved in the production, storage and sale of goods. It also includes the equipment used, vehicles, tools, cattle and other animals, birds. That is, all those objects, animals, birds that are involved in common cause are the property of the company. Participants own them equally, with the exception of other cases that are stipulated in the agreement.

The Law "On Peasant (Farm) Economy" reflects basic principles of ownership of common property:

the use and ownership of land and other property is shared by all employees of the peasant farm
property acts as a guarantor of the activities that are carried out on the territory of the peasant farm
the use of property occurs only for the purpose of fulfilling the obligations of the established peasant farm, fulfilling the stated tasks
in case of withdrawal from the structure of one of the participants of the enterprise, all property remains with the farm. The retired worker has every right to receive monetary compensation, which would be similar to his share in the farm.
upon liquidation of a peasant farm, all property is equally divided among all participants
the process of inheritance of peasant farms is carried out in strict accordance with the Civil Code

Peasant farming: advantages over private farming

KFH differs significantly from other types of farming, such as a private household plot operating as an individual. Firstly, personal subsidiary farming performs completely different tasks - it satisfies only its own needs and is not designed for large-scale production. While farming is primarily the cultivation and creation of products intended for sale and filling the market.

From a legal point of view, there are also differences between private household plots and peasant farms. The first does not require registration, while the second must be registered without fail.

Well KFH activity is considered entrepreneurial, that is, it is actually a commercial organization, the main purpose of which is to obtain benefits. PSF is aimed at providing for their own needs and is not engaged in entrepreneurship.

Legal liquidation of an enterprise established as a peasant farm

Reasons due to which a peasant farm can be closed and liquidated:

In some cases, the state provides benefits and support for the development of the enterprise to persons employed in peasant farms. This may be assistance in paying interest on a loan or assistance with a contribution under a leasing agreement, less often the issuance of certain amounts of money for the development of animal husbandry. To do this, you need to go through the established procedure for participation in the competition and collect the necessary supporting documents. Another option is a grant to buy land or expand existing land. There are some tax breaks, for example, personal income tax is not paid for the first five years.

For people who are seriously interested in production, promotion of their products, development of a family business, KFH will be an excellent opportunity to realize ideas. Unlike private household plots, based on the work of individuals, the farm has legal status and his interaction with government agencies, banks, markets takes place on a different level. Peasant farms are issued a permit to sell their own products and members of the peasant farm can quite legally offer their goods without fear of fines and punishments.

Banks will also give preference to legal enterprises such as peasant farms, since the income there is different, and the scale is larger, which means that this enterprise is more resistant to changes than private household plots. Enterprises that sell agricultural products are also more willing to interact with farms, which are required to meet certain standards and monitor their products, preventing low-quality and defective goods from reaching the end consumer.

Those who are ready to start working as part of a peasant farm should understand that this titanic hard work for fanatics of their craft, people who are ready to give day and night to their business, work. This is a non-fixed working day, and Full time job, often difficult, requiring certain skills. But over time, such an enterprise will bear fruit and begin to bring tangible benefits, benefits and profits to its founders and employees.

Peasant farming is a great idea that requires support from both the state and ordinary people, especially those living in countryside who own land, but do not have the opportunity to use this land. Everyone will benefit from the development of KFH: the land will stop standing idle and will begin to bring benefits, and the persons who have registered the peasant farm will begin to make a profit. With the development of this direction, it is possible to restore Agriculture and give villages and villages a chance for a decent future.

domovik.guru

What is IP

IP - individual entrepreneur - an individual who is granted the right to carry out commercial activities.

IP benefits

The advantages of the form of individual entrepreneurship include the following points:

more simple system registration and termination of activities;
conducting accounting and reporting is not mandatory;
some administrative fines are much lower;
registration does not require a legal address;
registration costs are minimal;
profit is the property of the entrepreneur;
a wide range of taxation systems.

IP Disadvantages

Now let's look at the cons:

answer for obligations with all belonging property;
the need to pay insurance premiums even in the absence of activity;
some activities for individual entrepreneurs are prohibited;
restrictions in terms of attracting funding;
inability to sell the business.

What is KFH

KFH - a peasant (farm) economy - is a group of persons who have a family relationship with each other. This gives them the opportunity to jointly implement agricultural activities. The founder of the KFH is considered to be one individual, the rest are in a contractual relationship, but they all have equal rights.

Advantages of KFH

Among strengths this form of business organization:

the availability of benefits for registration and taxation;
availability of government business support programs;
a wide range of activities: gardening, floriculture, viticulture, animal husbandry, poultry farming, beekeeping and others;
good option for a family business.

Disadvantages of KFH

Vulnerabilities include:

significant costs of setting up a business (land and special equipment);
the inability to postpone the performance of their duties for some time;
the likelihood that the business will not immediately bring income;
it is not always possible to sell products at a bargain price;
business success also depends on natural factors.

Features of IP registration

IP registration takes place at the place of residence of an individual. Alternative option– registration in the tax service, taking into account temporary registration. If approved, all data is entered into the general register of individual entrepreneurs.

Here are the steps a future entrepreneur goes through to register his business:

Preparation of the necessary set of information (type of activity and OKVED code) and documents (copy of the passport, application for registration as an individual entrepreneur, receipt confirming the payment of the state duty).
Submission of papers to the registration authority.
In case of success - receipt of the USRIP record sheet.
Registration of individual entrepreneurs in state funds of extra-budgetary type.
Obtaining state statistics codes.
Making a seal (if necessary).

Required documents

You will need to submit to the tax office:

application for state registration of an individual as an individual entrepreneur;
receipt of payment of state duty;
application for the transition to a simplified taxation system;
a copy of the passport.

Peculiarities of registration of KFH

Registration of a peasant (farm) economy takes place in the tax authorities at the place of residence. Usually activities are organized there.

An adult capable citizen who does not have citizenship or whose citizenship is not Russian can also register a KFH.

The activities of the KFH should not be tied to a specific place. Therefore, there are many ideas regarding business options.

Required documents for registration of KFH

The list of documents includes:

application for registration;
an agreement on the creation of a peasant farm (needed only if the number of participants in the farm is more than one person);
receipt of payment of state duty;
application for transition to a special tax regime;
a copy of the passport of the head of the economy;
copies of documents that confirm the existence of family ties between members of the economy;
list of selected OKVED codes.

Number of members and related rules

Members of the KFH can be spouses, children, brothers or sisters, fathers and mothers, and even more distant relatives who have reached the age of sixteen; the number of related members of the household is not limited by law. But: in one economy there can be no more than three families.

Even those people with whom its members do not have family ties can be accepted into the KFH, but there should be no more than five of them.

Who can create a KFH

It is possible to create a peasant farm with parallel assignment of the status of a legal entity or without it (at the moment, only in this way), as an individual entrepreneur or private household plot.

Legal entity KFH

The new edition of the Federal Law "On KFH" dated June 11, 2003 N 74-F3 does not provide for the possibility of registering a farm with the status of a legal entity. However, the peasant economy, which acquired legal status in accordance with a similar law of 1990, retains it until January 1, 2021.

Registration of a peasant farm without creating a legal entity takes place at the tax office at the place of registration (including temporary) of its head. With this registration, the same rules apply as with a similar procedure for individual entrepreneurs. Registration must be completed no more than five working days in advance.

IP - head of the KFH

In accordance with Art. 23 of the Civil Code of the Russian Federation, the head of a peasant farm may be called an individual entrepreneur. In this case, he acts as both an entrepreneur and a representative of the economy, who acts on behalf of all its members. This obliges him to submit documentation to the control authorities for both statuses.

It is noteworthy that some sources deny the possibility of registering a peasant farm with the current status of an individual entrepreneur. But you need to rely solely on the law, which is often updated, and this must also be taken into account.

LPH or KFH

LPH - personal subsidiary plot; it is a form of non-entrepreneurial economic activity that anyone can carry out if he has personal plot. PSP does not require registration at the state level, does not provide for membership, is exempt from paying taxes and keeping records.

Citizens can start working in this status immediately after registering the rights to a land plot, which is provided for private household plots. It should be noted that this form is designed to meet the personal needs of those who run the household. That is, it is not aimed at making a profit.

Hence the many disadvantages of LPH. For example, the presence of restrictions on the allowable area of land, which is provided for use. In addition, a lot of borrowed money will not be given for the development of this business, and it is impossible to issue declarations or certificates of conformity for it, which significantly limits the circle of potential buyers. This is due to the fact that private household plots are run not by a farmer-entrepreneur, but by an individual - independently or together with family members - and produce products not for sale, but for their own consumption.

KFH is the choice of the farmer who plans to develop his business. The head of the KFH IP has significant advantages over private household plots:

more than 2.5 hectares of land for legal use;
obtaining state support in large volumes;
the possibility of official cooperation in the sale of products with many categories of buyers;
obtaining large amounts of borrowed funds from banks;
the ability to create new jobs and attract workers legally;
availability of tax benefits.

The choice between private household plots and peasant farms is based on determining the purpose of creating a farm.

Accounting KFH

KFH, like other types of economic activity, requires accounting. This should be done in such a way that the regulatory authorities are provided with the necessary information regarding the property status, expenses, incomes and financial results of farmers. However, in this case, the situation becomes more complicated due to the uncertainty of the legal status of the economy. Therefore, the organization of accounting in a peasant farm is associated with its organizational form, as well as the management structure and size of production. This point needs to be clarified.

To ensure accurate accounting in a peasant farm, you can attract a specialist accountant who can act as a chief accountant, freelancer, full-fledged employee of the farm.

All reports can also be made by the head of the KFH.

As a rule, it is said that the head of the peasant farm needs to keep records of materials and goods in accordance with the type of organization of agriculture, animals and poultry, the costs of maintaining and operating equipment, repairs and maintenance, rent, expenses and income, etc. It is also necessary to generate standard accounting reports for the sale of products.

Tax incentives for peasant farms

Tax benefits for representatives of peasant farms are indicated in Part 14 of Art. 217 of the Tax Code of the Russian Federation. According to this law, personal income tax does not apply to:

income of members of the peasant farm, received from the sale of manufactured products, during the first five years;
amounts that were received as grants for the creation or development of peasant farms;
subsidies that were provided to the heads of peasant farms from the country's budget system.

State support for peasant farms

The state provides support in the creation and development of a credit system for agricultural producers, provides equal rights in access to obtaining loans for business development.

The state provides property support to peasant farms on the basis of a federal law regulating the development of small businesses: a farm can receive state or municipal property for use in the form of land plots, buildings, buildings, non-residential premises, equipment, vehicles, special equipment, etc. Assistance can be provided for different conditions: gratuitously, for a fee or as benefits.

Entrepreneurs with experience consider the following points important in creating their own agricultural business:

It is better to purchase your own piece of land, even if it is far from home. This is an additional security measure.
If the capital is small, then it is better to start with vegetable growing. In a few years, this area will bring tangible income.
If you have a significant start-up capital, it is better to start a business with animal breeding. Pig farming is one of the most profitable options.
It is necessary to use additional labor, as it is usually difficult to cope with the existing volume of work alone. Wage-earners- a great option.
It is necessary to sell the manufactured products correctly and in full: it is necessary to conclude contracts with wholesale buyers, markets and supermarkets.

Compare IP and KFH

To summarize all of the above and answer the main question stated in the topic, a table of differences will be useful: which is better, a peasant farm or an individual entrepreneur, can be decided by considering the characteristics compared in it.

Recently, there has been a tendency for entrepreneurs to register peasant farms instead of individual entrepreneurs. This is especially true for those areas in which the authorities are actively implementing measures to develop the agricultural sector. These are, for example, the Voronezh and Rostov regions.

Thus, the choice between a peasant farm and an individual entrepreneur lies directly with the one who plans to open his own business. And the future entrepreneur needs to proceed from his own tasks and goals.

ligabiznesa.ru

Peasant (farm) economy - legal entity

1. The peasant (farm) enterprise of a legal entity is a small family agricultural enterprise created by citizens on the basis of membership and consisting of members of the same family or close relatives (spouses, their parents, children, grandchildren, brothers, sisters, grandparents of each of the spouses, — but not more than three families) carrying out joint economic activities for the production of agricultural products, their processing, storage, transportation and sale, on the basis of personal participation and the pooling of property contributions - peasant (farm) property.

How to open and register a farm in the IFTS

Many people are engaged in entrepreneurial activity in Russia, but the agricultural sector is not popular in the business environment. But the law provides for agrarians a special organizational and legal form - a peasant (it is also a farmer).

What it is? How to open and register such a farm? A peasant (farm) economy is an association of citizens (based, as a rule, on family kinship), created with the aim of making a profit from the sale of agricultural products.

I was recently approached with a question about the nature of the peasant () as a legal entity (hereinafter - KFH), and with a non-idle purpose - this issue was discussed when resolving a specific court case.

The fact is that the norms on peasant farms are placed in subparagraph 3.1 of paragraph 2 of Chapter 4 of the Civil Code of the Russian Federation. As you know, in subparagraph 3 of the same paragraph, there are rules on partnership in faith.

Citizens Leading joint activities in the field of agriculture without forming a legal entity on the basis of an agreement on the creation of a peasant (farm) economy (Article 23), has the right to create a legal entity - a peasant (farm). on the basis of membership for joint production or other economic activities in the field of agriculture, based on their personal participation and the association of property contributions by members of the peasant (farm) economy.

Is the KFH a legal entity or an individual?

KFH is an association of citizens who are engaged in activities in the field of agriculture.

This organizational and legal form differs both from individual entrepreneurs and from legal entities.

persons. It has an intermediate status, which causes problems when starting a business and reporting to the Federal Tax Service. From this article, you will learn the main points of view about whether a KFH is an individual or a legal entity.

How to start a peasant farm (KFH)

Finding a job in the countryside is much more difficult than in the city.

The government hopes that the Russian countryside will be brought back to life by farms, and is trying to support this type of small business in the countryside. Peasant farming (KFH) is formed by representatives of one family who are personally engaged in animal husbandry and crop production.

Husbands-wives, parents or grandparents, children or grandchildren, brothers-sisters and their spouses and children are considered relatives.

The right decision

Peasant farming. Head of KFH. KFH as an individual entrepreneur.

KFH as a legal entity. Membership. Registration. Business plan. Federal Law 74-FZ.

Civil Code of the Russian Federation N 51-FZ 1.

A peasant (farm) economy (hereinafter also referred to as a farm) is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale of agricultural products) based on their personal participation.

For peasant (farmer) farms established as legal entities in accordance with the Law of the RSFSR of November 22, 1990 N 348-1, the rules of Article 86.1 are subject to application from the date of official publication of the Federal Law of December 30, 2012 N 302-FZ (published - 31.12. 2012). Re-registration of previously created peasant (farm) enterprises in connection with the entry into force of the said Law is not required.

Peasant (farm) economy: it will never be easier

At each specific moment in the history of modern times, all economic entities had a specific legal status.

Peasant (farm) remained bewitched or classified. If to someone these words seem ironic or completely ridiculous, then this person has never delved into the essence of the legal status of this entity. P. 1, Art. 1 of the Law of the RSFSR of November 22, 1990

juridicheskii.ru

The concept of a peasant (farm) economy

A peasant (farm) economy is an association of citizens who personally work in the field of agriculture (engaged in the production, storage, sale of agricultural products, etc.). Such an association has its own property (Article 1 of the Law “On the Peasant ...” dated June 11, 2003 No. 74-FZ, hereinafter - Law No. 74-FZ).

In Art. 3 of Law No. 74-FZ clearly indicates who can be a member of a peasant farm:

spouses;
their parents;
their children and grandchildren;
spouses' grandparents;
brothers and sisters of spouses.

No more than 3 families in total.

It can be said that the legislator proposes to give legal meaning to the classic case of life - a family living in rural settlement, containing cattle and small livestock and growing natural products.

However, the law allows you to register as a peasant farm not only a family consisting of consanguineous ties, but also citizens not related by family ties, if other conditions are met (personal participation in economic activities, etc.). The number of such citizens should not exceed 5 people (subclause 2, clause 2, article 3 of Law No. 74-FZ). Combinations are possible when the KFH includes both relatives of the head of the KFH and other citizens.

Let's make a reservation that the Civil Code of the Russian Federation does not provide for the obligatory nature of blood relations, if we are talking about a peasant farm - a legal entity.

The law also allows that only 1 person will lead the KFH (paragraph 2 of article 1 of law No. 74-FZ).

KFH is an individual?

So, after all, is a KFH a legal entity or an individual?

According to paragraph 5 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in activities in the field of agriculture on the basis of an agreement on the establishment of a peasant farm without forming a legal entity.

Corresponding to this position:

Art. 4 of Law No. 74-FZ, according to which citizens who decide to create (register) a peasant farm, draw up an agreement between themselves, which indicates the head of the peasant farm and members of the farm.
Art. 17 of Law No. 74-FZ, according to which the head of the peasant farm is official representative KFH may act on his behalf and in his interests without a power of attorney.
Pp. 15, 34 Adm. regulations, approved Order of the Ministry of Finance of Russia dated September 30, 2016 No. 169n, according to which documents are submitted to the Federal Tax Service at the place of residence of the head of the peasant farm, as a result of which an entry on the registration of the peasant farm is made in the EGRIP, and the applicant is given a record sheet in the USRIP.

The law allows you to register as the head of a peasant farm a citizen who has the status of an individual entrepreneur (paragraph 2, clause 5, article 23 of the Civil Code of the Russian Federation), but separates these 2 types of activity. Moreover, if an individual entrepreneur was declared bankrupt in accordance with the insolvency (bankruptcy) law, this will not prevent him from registering as the head of a peasant farm within a year after bankruptcy (determination of the Supreme Court of the Russian Federation of October 30, 2015 No. 309-KG15-11113).

Thus, an individual is actually registered with the Federal Tax Service - the head of a peasant farm, but in a manner similar to that of an individual entrepreneur (for more information on this procedure, see the article Registering an Individual Entrepreneur - step-by-step instruction in 2018).

Is it possible to register a KFH as a legal entity

As for the KFH - a legal entity, today this form of activity is provided for by Art. 86.1 of the Civil Code of the Russian Federation.

The creation of a peasant farm in the form of an organization takes place according to general rules creation of a legal entity, established by the law "On state registration ..." dated 08.08.2001 No. 129-FZ (for more information about the documents for creating a legal entity, see the article What documents are needed to register a legal entity?).

In addition to the newly created peasant farms, there are organizations registered in accordance with the law of the RSFSR "On peasant farms" dated November 22, 1990 No. 348-I.

They have the right to act even now, their re-registration can not be done until 2021 (clause 3 of article 23 of law No. 74-FZ).

The legislator emphasized that the provisions of Art. 86.1 of the Civil Code of the Russian Federation apply only to legal relations that arose with a peasant farm organization after 03/01/2013 (i.e., from the date of entry into force of the federal law enacting Article 86.1 of the Civil Code of the Russian Federation).

In the appeal ruling of the Chelyabinsk Regional Court dated August 29, 2013 in case No. 11-7947 / 2013, it was also explained that the “old” KFH Art. 86.1 of the Civil Code of the Russian Federation applies within:

legal status of the organization-KFH;
legal relations that arose after 03/01/2013.

KFH activity

The activities of the KFH are listed in Art. 19 of Law No. 74-FZ. This:

production of agricultural products;
its processing;
transportation of agricultural products;
storage and sale of own products.

Each peasant farm independently determines what it will do and how much output it will produce.

With regard to the property of a peasant farm that is not a legal entity, Art. 257 of the Civil Code of the Russian Federation, Art. 6-9 of Law No. 74-FZ establishes the following rules:

The property may include land, buildings on it, livestock, poultry, agricultural equipment, inventory and other property used by farmers.
All this property belongs to the members of the KFH on the right of joint ownership, unless otherwise provided by law, contract or agreement concluded by the members of the KFH.
The results of farming: fruits, products, incomes - are the common property of members of the peasant farm.
The use of property takes place jointly, the disposal is based on a concluded agreement.
When one of the members leaves the KFH, the property is not divided and is not allocated to him, but the one who leaves has the right to monetary compensation commensurate with his share in the KFH.
If all members leave the KFH, the property is divided between them in accordance with Art. 258 of the Civil Code of the Russian Federation.

Peasant farms can unite into associations and unions on a sectoral and territorial basis.

Government support for farming. What gives the status of KFH

All measures to support and develop the agricultural sector of our country are listed in the State Program for the Development of Agriculture, approved. Decree of the Government of the Russian Federation of July 14, 2012 No. 717.

It specifies:

program participants;
targets;
list of capital construction and repair facilities;
objects of research and scientific development, etc.

Separate blocks of this program are devoted to the rules for the payment of subsidies and budget allocations to the subjects of the Russian Federation for certain purposes. For example, the development of animal husbandry.

The bodies of the constituent entities of the Russian Federation, in turn, distribute finances to support the created and operating peasant farms in accordance with regional programs for the development of agriculture (an example is the annex to the decree of the governor of the Vladimir region “On the procedure ...” dated February 27, 2013 No. 217).

The Law “On Development…” dated July 24, 2007 No. 209-FZ also refers to measures to support small and medium-sized businesses, including information support. It involves informing the public about the available state programs for farmers by all means of transmitting information:

through the Internet;
through the media, etc.

Thus, the head and members of the peasant farm have the right to receive all the available benefits and preferences of the Russian Federation and the constituent entities of the Russian Federation, about which the authorities must inform in a timely manner. Examples of such benefits are:

use of the special tax regime of the Unified Agricultural Tax (chapter 26.1, clause 5 of article 346.1 of the Tax Code of the Russian Federation);
sale of agricultural products to the state;
concessional lending, etc.

On the status of KFH, based on the current legislation, we can draw the following conclusions:

the head of a peasant farm and an individual entrepreneur are different, independent statuses;
KFH has elements similar to individual entrepreneurs: it can hire people, engage in commercial activities, submit simplified reporting to the Federal Tax Service, etc.;
an entry is made in the EGRIP on the registration of a peasant farm (a special register has not been created for them);
the creation of a peasant farm in the form of a legal entity takes place according to general rules;
KFH established before 2013 continue to this day, their re-registration is not yet required.

rusjurist.ru

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

What is the difference between KFH and IP?

There are several criteria for a peasant economy:

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 farmer's association.

It has two main differences from IP:

KFH can be registered as a legal entity. person (but according to current legal regulations, this is currently not possible). IP has no such status.
Peasant economy 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. The tax authorities may require completely different reporting from him.

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

IP can be opened at the place of residence. To do this, you must submit an application form P21001 and a copy of your passport. After that, an entry is made in the EGRIP.
KFH without legal education. persons can be discovered at the place of residence of its head. However, it is governed by the same rules that apply when an individual entrepreneur is formed (government decree No. 630 of 10/16/2003). Agreement of other members is not required.
KFH as a legal entity. a person is registered at the place of his location - i.e. address of residence 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, a person who was previously registered as an individual entrepreneur can be the head of a farmer's association. But in practice, the tax inspectorate can often refuse to register a peasant farm, based on 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 IP. 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 head and members

According to paragraph 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 concludes an employment contract with other participants. But in legal norms there is no clear designation of the status of the remaining members of the farmer / peasant association.

The Law on Peasant Farms, adopted in 2003, replaced the previous similar normative act adopted in 1990. The new edition does not provide for the opportunity to open a farmer's association with the status of a legal entity. faces. Since that time, their leaders have received the status of entrepreneurs and must submit all reports themselves.

Those who at the time of the adoption of the law had this status could keep it until January 1, 2010, which was later extended for another 3 years. In 2012, the President of the Russian Federation signed a decree granting the status of a legal entity to farmer associations. person, namely a commercial organization. This legal norm was supposed to lead to the cancellation of paragraph 2 of Article 23 of the Civil Code and eliminate the contradiction.

However, later the above article was supplemented by paragraph 5, according to which the KFH is recognized as a voluntary association of citizens. It can be created on the basis of an ordinary agreement on the creation of a peasant economy. In this case, one person can be a member of several companies.

Reorganization of the peasant farm

For many farmers, one of the ways to eliminate the problems that arise when maintaining records has been the reorganization from farms to LLCs. To do this, you need to issue a transfer deed. This is a document that will certify the transformation of a peasant farm into an LLC.

It should contain data on 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 by merging several farms.

To do this, you must sign the memorandum of association and the articles of association of the LLC. The 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 for each sale and purchase agreement with an LLC. Also, a significant disadvantage is that usually an LLC pays large 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 for making an entry about the farm in the USRIP and a copy of an identity document. It is worth noting that, unlike an IP LLC, you do not need to keep accounting records. However, the entrepreneur will have to provide reporting on income and expenses, which is provided for by the legal norms of the tax code.

No related entries found.

1. A peasant (farm) economy (hereinafter also referred to as a farm) is an association of citizens related by kinship and (or) property, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation and sale agricultural products) based on their personal participation.

2. A farm can be created by one citizen.

ConsultantPlus: note.

On the possibility of state registration of a peasant (farm) economy as a legal entity, see Art.

KFH without a legal entity (Palko E.A.)

3. The farm carries out entrepreneurial activities without forming a legal entity.

Entrepreneurial activities of a farm carried out without forming a legal entity are subject to the rules of civil law that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

A farm may be recognized as an agricultural commodity producer in accordance with the Russian Federation.

A common form of doing business in agriculture is the creation of a peasant farm (KFH). Recently, various regulations have been adopted to optimize the regulation of this kind of activity, although, in our opinion, it still has flaws in this regard.
KFH can be created as a result of the union of several citizens, while they form a legal entity. KFH may not have a legal entity. In the article we will focus on the latter case: we will talk about the features of the taxation of such a farm.

Special status of KFH

On this occasion, the Civil Code of the Russian Federation states that citizens have the right to engage in production or other economic activities in the field of agriculture without forming a legal entity on the basis of an agreement on the establishment of a peasant (farm) economy, concluded in accordance with Federal Law of 11.06.2003 N 74-FZ "On the Peasant (Farm) Economy" (hereinafter - the Law on Peasant Farms). At the same time, the head of the peasant farm must be registered as an individual entrepreneur (clause 5, article 23).
At the same time, not only its head alone, but also other citizens can be a member of such a peasant farm. Therefore, in our opinion, such a KFH, along with a KFH established in the form of a legal entity, is subject to the provisions of Art. Art. 257 and 258 of the Civil Code of the Russian Federation on the ownership of a peasant farm and the division of its property upon termination of activity, which, however, can be stipulated in an agreement between members of a peasant farm upon its creation.
Despite the fact that KFHs can be created in the form of a legal entity, the KFH Law is applicable primarily to KFHs without the formation of a legal entity (hereinafter referred to as the farm). This follows, in particular, from the unambiguous indication that is available in paragraph 3 of Art. 1 of this Law: a farm carries out entrepreneurial activities without forming a legal entity.
It also clarifies that the rules of civil law that regulate the activities of legal entities that are commercial organizations are applied to the entrepreneurial activity of a farm, unless otherwise follows from this Law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

Getting a subsidy is an important part of farming

Since the head of the farm performs the relevant duties only if he has the status of an individual entrepreneur, tax legislation applies to him in the same way as to any individual entrepreneur. For the purposes of the Tax Code of the Russian Federation, he is considered to be an individual entrepreneur without any special features (paragraph 4, clause 2, article 11 of the Tax Code of the Russian Federation).
At the same time, there are special rules regarding the taxation of personal income tax on the income of the head of a farm. Often, he personally, being precisely in his capacity as the head of the farm, is at the same time the recipient of state assistance.<1>.
———————————
<1>See, for example, Decree of the Government of Sevastopol dated December 30, 2014 N 678 “On approval of the Regulations on the procedure for providing novice farmers with grants for the creation and development of a peasant (farm) economy and one-time assistance for household amenities”, Council of Ministers of the Republic of Crimea dated October 29, 2014 N 422 "On approval of the procedures for providing state support to novice farmers and the development of family livestock farms in the Republic of Crimea for 2015-2017."

According to paragraphs 14.1 and 14.2 of Art. 217 of the Tax Code of the Russian Federation, the amounts received by the head of the farm from the budgets of the budget system of the Russian Federation are exempted from personal income tax, in the form of:
— grants for the creation and development of a peasant farm;
- one-time assistance for the household arrangement of a novice farmer;
— grants for the development of a family livestock farm;
- subsidies.
This benefit applies specifically to the taxation of personal income tax and does not apply to income received by the head of the farm under the simplified taxation system or a special regime in the form of a single agricultural tax. This was explained by the Ministry of Finance of Russia in a Letter dated 07/21/2014 N 03-04-07 / 35645<2>.
———————————
<2>In accordance with the Letter of the Federal Tax Service of Russia dated 12.08.2014 N GD-4-3 / [email protected] posted on the website www.nalog.ru and is mandatory for use by the territorial tax authorities.

251 of the Tax Code of the Russian Federation. These funds should be treated as taxable non-operating income.
However, officials recommended that taxpayers who switched to paying a single tax under the USNO or ESHN use paragraphs. 1 p. 5 art. 346.5 and paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation, which provide for a special procedure for accounting for financial support in the form of subsidies received in accordance with the Federal Law of July 24, 2007 N 209-FZ "On the Development of Small and Medium-Sized Businesses in the Russian Federation" by taxpayers using a special regime in the form of the UAT or USNO<4>.This procedure allows you to reduce income by the amount of expenses incurred through these subsidies.
———————————
<4>This opportunity is also provided to “simplified” people who have chosen the object of taxation in the form of income, although in the general case they do not take into account expenses (see, for example, Letter of the Federal Tax Service of Russia dated 03.20.2015 N GD-3-3 / [email protected]).

From Art. 4 of Federal Law N 209-FZ, it follows that a farm can be classified as a small (as a rule) or medium-sized business if it satisfies the conditions regarding the number of employees (for small enterprises - up to 100 people inclusive), proceeds from the sale of goods (works, services) (for small businesses - no more than 400 million rubles per year, excluding VAT).
In Art. 25 of this Law specifically states that the provision of support to small and medium-sized businesses engaged in agricultural activities can be carried out in the forms and types provided for by this Law, other federal laws adopted in accordance with them, other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts. acts of the constituent entities of the Russian Federation, regulatory legal acts of local governments.
Federal Law No. 264-FZ of December 29, 2006 “On the Development of Agriculture” as one of the means of supporting agricultural producers provides for the provision of budgetary funds, including in the form of subsidies.
In accordance with paragraphs 1, 3 and 6 of the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation to support beginning farmers<5>grants for the creation and development of a peasant (farm) economy are allocated in the presence of regional programs to support beginning farmers. Such programs in Sevastopol and Crimea were approved by the Decree of the Government of Sevastopol of November 27, 2014 N 512 and the Order of the Ministry of Agriculture of the Republic of Crimea of October 29, 2014 N 57.
———————————
<5>Approved by Decree of the Government of the Russian Federation of February 28, 2012 N 166.

It turns out that the funds received by the Crimean or Sevastopol farm, applying the special regime in the form of the Unified Agricultural Tax or the USNO, for its creation and development, as well as for one-time assistance for its domestic arrangement, should be reflected in the manner provided for in paragraphs. 1 p. 5 art. 346.5 and paragraph 1 of Art. 346.17 of the Tax Code of the Russian Federation. Officials came to similar conclusions in their explanation.

About payment of VAT

By virtue of paragraph 14 of Art. 217 of the Tax Code of the Russian Federation, incomes of members of a farm received in this farm from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale, are not subject to personal income tax for five years, counting from the year of registration of the specified farm.
In addition, until 01.01.2016, paragraph 43 of Art. 217 of the Tax Code of the Russian Federation, according to which income received by employees in kind as payment for labor from a farm in the form of agricultural products of its own production and (or) work (services) performed (rendered) by such a farm in the interests of an employee, property the rights transferred by the given economy to the worker.
In this case, the following conditions must be met:
- the total amount of income received by the employee in kind in the corresponding month does not exceed 4300 rubles;
- the total amount of such income received by the employee in the relevant month does not exceed the amount of wages for that month, which can be paid in non-monetary form in accordance with labor legislation;
- income from the sale of the above products (works, services) by the farm for the previous calendar year does not exceed 100 million rubles.
As an individual entrepreneur, the head of the farm is entitled to receive professional deductions on the basis of paragraph 1 of Art. 221 of the Tax Code of the Russian Federation. Among them, he includes expenses, which he determines in a manner similar to the procedure for determining expenses for tax purposes, established by Ch. 25 of the Tax Code of the Russian Federation.
If the head of the farm is not able to document his expenses related to activities in this capacity, he is given a professional tax deduction in the amount of 20% of the total income received from entrepreneurial activity.
Like the entrepreneur, the head of the farm submits declarations on forms 3-NDFL, including sheet "B", and 4-NDFL within the established time limits.

On the payment of land tax

3 art. 6 of the Law on KFH, the property of a farm belongs to its members on the basis of joint ownership, unless otherwise provided by agreement between them. In this case, the share of each member in the shared ownership of the property of the farm is established by agreement between them. According to these shares, the land tax base is determined for each member of the farm (clause 1, article 392 of the Tax Code of the Russian Federation). The tax base for land plots in common joint ownership is established for each of the taxpayers who own this land plot in equal shares (clause 2, article 392 of the Tax Code of the Russian Federation).

About insurance premiums and their accounting

For the purpose of paying insurance premiums, heads of farms are also equated to individual entrepreneurs (Article 2 of the Law on Insurance Premiums<8>). However, there are peculiarities regarding the calculation and payment of these contributions.
———————————
<8>Federal Law No. 212-FZ of July 24, 2009 “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, and the Federal Compulsory Medical Insurance Fund”.

Is the KFH a legal entity or an individual?

The fact is that such taxpayers, in the general case, reduce the amount of the single tax on the simplified taxation system by the amount of paid insurance premiums, but not more than 50% of the amount of this tax, taking into account some other expenses (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).
For the entire amount of paid insurance premiums, without any limitation, only an entrepreneur with the object of taxation "income", who does not make payments and other remuneration to individuals and pays the specified premiums in a fixed amount, can reduce the single tax.
In this case, the financiers recognized that it is key that all contributions by the head of the farm are paid in a fixed amount, that is, according to officials, they reduce the amount of the single tax in full without limitation.

If you did not find the information you need on this page, try using the site search:

Find out what is better KFH or IP in the table of differences

Successfully developing and making plans for his agriculture, a person wonders how to formalize his business in the future regarding legislation.

What is better for your business: individual entrepreneur or peasant farm

Available various forms affect taxation, types of reporting and liability. The farmer has the opportunity to register a KFH, but not everyone can boast of a great store of knowledge in these nuances. Although this may entail expenses and losses that have not been taken into account.

Table of differences, which is better KFH or IP, would have looked more capacious and clearer, but we felt that it was necessary to open this issue more extensively and more clearly.

What are these two organizational and legal forms

IP - an individual entrepreneur - one individual who is given the right to legally engage in commercial activities.

KFH - a peasant (farm) economy - a community, an association of citizens who are interconnected by kinship or properties that give rise to possess common property and conduct joint rural activities.

In the above two options, there is no place for registration in the form of a legal entity, although the law contains an amendment regarding KFH, which is not actually confirmed. The lifetime report starts from the day of registration, in order to close the case, documentation and registration are also needed.

The main difference is that the farming community registers a certain circle of people whose interest is directed to agriculture. Funds from profits and expenses are distributed to all members of the peasant farm.

Getting started - where to start

Increasingly, entrepreneurs choose a peasant economy. The sole proprietor is relegated to the background. The greatest interest in this design is common among residents of regions with a large-scale agricultural bias.

Peculiarities of registration of KFH:

only the elected head of the economy is registered;
the entire community is not registered;
an application is submitted for the creation of a peasant farm with a passport of the head, which by this moment should already be in the status of an individual entrepreneur;
registration period is 5 days.

Principles of registration of an individual entrepreneur:

documents are submitted to the tax authority at the place of residence or temporary residence;
an application and a passport are provided;
data is entered into the IP register;
one person is eligible for a one-time registration;
an individual entrepreneur agreement is drawn up, acting on the basis of a certificate of state registration.

Important nuances

There is only one person in the IP, in contrast to which the KFH can have an unlimited number of members who are related by kinship. Also, people from outside the family can be included in the farm, but their maximum can be 5. When leaving the community, an amount equal to a specific share is reimbursed.

In IP, all responsibility falls on one person, he has to report documentarily. In KFH, it is divided, and taxation is selective - between simplified, common system or agricultural tax.

Many prefer peasant farms due to the absence of tax for 5 years on incoming income of 13% relative to each person of the economy.

An interesting video how a farmer determined for himself that it was better for a peasant farm to earn his first million.

Features of legal regulation in accordance with 74-FZ

organizational form requirements

Regulation under the Civil Code

Legal regime of assets

Pros and cons

Rights and obligations

Taxes and reporting

Pros and cons of farming

How to open a KFH in 2018: organizational nuances

And what is needed, what are the features of creating a peasant farm?

The Agreement is the founding document

How to register a peasant farm in 2018: step by step instructions

Unified agricultural tax in the algorithm of functioning of the peasant farm

Reporting of KFH on insurance premiums

Opening a farm from scratch, where to start and how much you can earn

State aid for peasant farms

Article comments

Registration of a peasant farm in 2018: step by step instructions

The procedure for registering a peasant farm

Registration of a peasant (farm) economy

who is kfh? a legal entity, an individual entrepreneur, an independent subject of economic legal relations?

Peasant (farm) farms established as legal entities in accordance with paragraph 3 of article 23 of the Federal Law of 11.06.2003. №74-FZ

Registration of a peasant farm - step-by-step instructions on how to open a peasant (farmer) economy

What is the legal fate of the land plot in the event of the termination of the existence of a peasant (farm) economy?

please tell me how to legally competently terminate the activities of a peasant farm

More related articles

Who can be the head of the KFH

Farms and individual entrepreneurs

Individual entrepreneur - head of a peasant farm

Peasant farming

The main features that characterize peasant farms

KFH property

Peasant farming: advantages over private farming

Legal liquidation of an enterprise established as a peasant farm

What is IP

IP benefits

IP Disadvantages

What is KFH

Advantages of KFH

Disadvantages of KFH

Features of IP registration

Required documents

Peculiarities of registration of KFH

Required documents for registration of KFH

Number of members and related rules

Who can create a KFH

Legal entity KFH

IP - head of the KFH

LPH or KFH

Accounting KFH

Tax incentives for peasant farms

State support for peasant farms

Compare IP and KFH

Peasant (farm) economy - legal entity

How to open and register a farm in the IFTS

Is the KFH a legal entity or an individual?

How to start a peasant farm (KFH)

The right decision

Peasant (farm) economy: it will never be easier

The concept of a peasant (farm) economy

KFH is an individual?

Is it possible to register a KFH as a legal entity

KFH activity

Government support for farming. What gives the status of KFH

What is the difference between KFH and IP?

Problems of the legal status of peasant farms

registration

Status of head and members

Reorganization of the peasant farm

KFH without a legal entity (Palko E.A.)

Is the KFH a legal entity or an individual?

Find out what is better KFH or IP in the table of differences

What is better for your business: individual entrepreneur or peasant farm

What are these two organizational and legal forms

Getting started - where to start

Important nuances

Read also