Peasant farming (peasant farming) - what is it, how to open it? Peasant farm without forming a legal entity

Peasant (farm) enterprise (peasant farm) is an organizational and legal form of doing business in the field of agriculture. The legal basis for the functioning of the first such enterprises in modern Russia was the Law of the RSFSR “On Peasant Farms” No. 348-1 of November 22, 1990 (lost force). Based on clause 3 of the final provisions of 74-FZ, farms created in accordance with the law of the RSFSR are not required to bring their constituent documents into compliance with the new legislation until 2021.

The relevant regulatory act in this area is 74-FZ “On Peasant Farming Enterprises” dated 06/11/03. According to Art. 1 of the mentioned law, the peasant farm represents association of citizens related 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. The above definition must be taken critically:

• the concept of “citizen” is subject to an expanded interpretation; foreigners can also create farms;
• the condition of the presence of family ties is very conditional; members of a peasant farm may be fairly 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 of article 1).
• Application to peasant farms of the requirements of the Civil Code of the Russian Federation regulating the activities of commercial structures.
• A farm can be created by one person who is recognized as its head.
• Although its activities are related to agriculture, it is not recognized by default as an agricultural producer, but can acquire such status.
• For the purposes of interaction with credit institutions and government agencies, the legislation on small business is applicable to peasant farms (clause 1 of article 2).
• The mutual rights and obligations of the participants are regulated by the agreement on the creation of the peasant farm.

Requirements for organizational form

The current legislation stipulates that two options are possible:

• The peasant farm operates as a legal entity (Article 86.1 of the Civil Code);
• it may not be legal. face (clause 5 of article 23 of the Civil Code).

Numerous legislative changes have created some confusion regarding the acceptable organizational form of farms. Let's look at the question from a chronological perspective:

• from the 90s to 2003, all peasant farms were 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 organizational form is within the competence of the founders;
• Until 2021, peasant farms will exist with constituent documentation that complies with the legislation of the 90s.

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

• register with the Federal Tax Service at the place of registration as an individual entrepreneur;
• create and head a business - a legal entity in which he will be both the manager and the only employee.

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

• farming;
• his head.

Civil legal relations are established between them. The business has a company name, current accounts, a seal, bears responsibility, and 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 and in the interests of the enterprise.

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

Regulations 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 creation of a peasant farm without creating a legal entity.

On 12/30/12, 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 to the regulation of farms. Since 2013, domestic farmers decide for themselves whether they need to create a legal entity or not.

According to the definition of Art. 86.1 of the Civil Code, peasant farms are 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;
• consolidation of property deposits.

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 eliminates doubts regarding its commercial nature.
• Its members are both its founders and employees. This creates additional rights for them with respect to participation in management (general fees are 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 a farm without legal status. persons must be relatives, but members of a peasant farm organization must not.

Legal regime of assets

Regime of property of an association without legal status. persons is regulated by 74-FZ. The property of such a business entity belongs to its members (clause 3 of article 6). It should be taken into account 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, ownership of assets (land plot, reclamation systems, farm structures, livestock, equipment, transport, inventory, etc.) cannot belong to the farm even theoretically.

As a general rule, the property of a peasant farm belongs to its participants under the right of common joint ownership.

In case of division of property such shares are recognized as nominally equal(Articles 244, 253 of the Civil Code). It is noteworthy that this regime by default applies only to the common property of spouses and is considered inapplicable for commercial activities.

In the agreement on the establishment of an enterprise, its participants may provide for the application of the regime of common shared ownership 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 whom are participants in peasant farms;
• personal property of members.

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

In the case of a legal entity, it is endowed with ordinary civil legal personality. According to paragraph 2 of Art. 86.1 of the Civil Code, the property of a peasant farm belongs to him by right of ownership. It is noteworthy that the Civil Code did not determine the minimum authorized capital, as was done in relation to joint-stock companies or. At the same time, being a manufacturing enterprise, it can operate successfully only if a significant material and technical base is created.

Advantages and disadvantages

The choice of this organizational and legal form is due to the possibility of participation in federal and municipal government programs for supporting, subsidizing and developing farming. Among other things, they may stipulate a preferential procedure for the provision of land. By default (Article 39.18 of the Land Code of the Russian Federation) it is not such.

Peasant farms are fundamentally not suitable for investors who do not see themselves as employees of an agricultural enterprise. This organizational form involves mandatory personal participation in work his brainchild. 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. entities are similar to any other commercial structures. The advantage of its creation is the absence of a minimum founding capital. However, this medal also has a downside. Its founders bear subsidiary liability for debts (clause 4 of Article 86.2 of the Civil Code). If the company’s property is not enough to satisfy the creditors’ claims, it is possible to recover the missing portion of personal property.

Peasant farm without legal status. Persons 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 manager, the individual entrepreneur, is complex. In case of disability, old age or death of the head, the problem of succession arises. If the individual entrepreneur dies, the company will have to be closed and then re-registered under the name of another person.

Association without legal status. persons can only be governed authoritarianly, provided that all other members fully trust and rely on the head. 74-FZ instructs the latter to act in good faith and wisely, without infringing on the interests of the enterprise and its members (Article 16). Obviously, this vague wording will not help resolve disputes.

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

Rights and obligations

Peasant farms have the right:

• manage the land independently;
• exercise ownership of crops, agricultural crops, and manufactured products (applies to enterprises that have the status of a legal entity);
• erect outbuildings with the permission of the authorities;
• use common minerals (peat) and water resources for your own needs;
• carry out reclamation work, create artificial reservoirs;
• in case of seizure of a land plot, receive compensation for expenses for increasing fertility;
• demand the establishment/termination of a land easement;
• transfer the plot or part of it for rent.

It is obliged:

• ensure the intended use of land;
• carry out measures to protect them;
• pay for land;
• not to infringe on the rights of other landowners and tenants;
• make timely payments to budgets of all levels and commercial counterparties.

Taxes and reporting

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

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

Taxes and contributions to extra-budgetary funds are paid on the salaries of hired employees in the same way as in relation to other employers. Heads of farms pay a fixed amount of contributions to the Pension Fund for themselves and their participants.

The choice of tax system is quite wide. Allowed use:

• conventional traditional scheme (OSNO);
• one of the options;

The last option is the most profitable and therefore often used. It 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 inspectorate of the Federal Tax Service about the choice of the unified agricultural tax or the simplified tax system 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 on the Unified Agricultural Tax is carried out using the cash method. Tax accounting is carried out on the basis of accounting information.

Reporting of peasant farm enterprises to the Unified Agricultural Tax in the absence of hired personnel includes:

• filing a declaration under the Unified Agricultural Tax to the Federal Tax Service by 31.03 of the year following the reporting year;
• maintained in paper or electronic form (until 2013 it was submitted to the Federal Tax Service; today it is checked only during tax audits);
• submission of the RSV-2 form report to the territorial office of the Pension Fund of Russia before 01.03 of the year following the reporting year.

Payment of taxes and fees:

• no later than 25 days after the end of each half-year, the payment under the Unified Agricultural Tax is deducted;
• payment on income up to 300 thousand rubles. in 2016 it is 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.

If we consider various areas of family business, the development of their own agricultural business is of great interest to entrepreneurs. In Russia, peasant farming as a type of activity has become widespread among citizens. This is primarily due to the introduction of state programs to support agricultural business and farm enterprises. Thanks to the emergence of a number of benefits, peasant farming has become a promising and profitable type of business activity.

Future entrepreneurs face certain difficulties in the initial stages of work. Which type of agricultural activity to choose? How much money will it take to develop your own business and how quickly will the investment pay off? How to properly register your own business? Similar questions interest many beginning farmers. Let's try to figure it out.

Peasant farm - what is it?

A small commercial structure that receives about 60-70% of its profit from agricultural products produced by its own efforts is called a peasant farm. A peasant farm can be created by members of a single family or by one citizen.

To open an enterprise, all participants in the farm make property or monetary contributions in certain shares. This allows for further activities, processing, storing agricultural products, transporting and selling them.

A farm enterprise uses certain areas of land, equipment and storage facilities to produce its own products. The profit received from its sale constitutes the bulk of the income of all family members. As a rule, the head of a peasant farm is a professional agrarian with knowledge and extensive work experience.

The head of a peasant farm has the right to represent the interests of his enterprise before organizations of various forms of ownership or certain citizens. He has a bank account and a seal at his disposal. This allows the head of the company to enter into cooperation agreements, issue the necessary powers of attorney, hire employees, and carry out other actions necessary for the development of the farm.

Every novice entrepreneur who wants to organize a farm should know the main advantages of conducting this type of commercial activity. First of all, agricultural products will always be in demand for well-known reasons. You need to understand that the cost of food is constantly rising, which provides producers with stable profits. The advantages of starting your own farm also include:

• representation of goods on the domestic market of agricultural products produced by domestic companies;
• the presence of federal programs to support agricultural business;
• wide range of activities;
• preferential taxation;
• great consumer demand for domestic products.

It would be useful for novice businessmen to know that more than 80% of grown vegetable crops are supplied to markets and retail chains by small farms. This allows us to imagine the approximate volumes of consumer demand for this type of product and development prospects.

Law on Peasant Farming

It is important to know the legislative framework on which the activities of peasant farms are based. The law provides a precise definition of the activities of peasant farms. Farms are associations of persons related by kinship (property) who have property in common ownership.

According to the law, the activities of farms include not only the production of agricultural products, but also their storage, processing, transportation and sale to the end consumer. The property of the farm belongs to him as a property.

To carry out their activities, peasant farms have the right to use their own land, which can be allocated by the state, leased, or received for lifelong inheritable ownership. Land plots are subject to mandatory sale at public auctions in favor of persons entitled to use them for their intended purpose. This is possible if creditors have applied to the judicial authorities to seize the land of a peasant farm.

Federal Law No. 74 defines the legal provisions of farms on the territory of the Russian Federation. The main ones include:

• citizens can unite to create peasant farms on a voluntary basis;
• all members of a peasant farm must take personal part in its activities;
• debt collection from an enterprise is carried out through the sale of property at public auction;
• all members of the farm are responsible to each other (subsidiary liability).

According to Federal Law No. 74, a peasant farm can carry out its activities without forming a legal entity. Please note that government authorities must provide all possible assistance in the formation of farms (providing access to finance, assistance in obtaining land). If there are no violations of the law on the part of a peasant farm, the state has no right to interfere in its activities.

Important: A person who has reached the age of 16 can become a member of a peasant farm. Third parties, in addition to family members, may also be included in the enterprise, provided that their number does not exceed 5 people. If any member resigns, he is entitled to receive monetary compensation.

Main types of farming activities

Entrepreneurs who want to open a peasant farm should know what the main types of activities exist. Farms may specialize in growing crops, raising poultry and livestock, and producing a variety of food products.

Growing crops is characterized by high consumer demand at any time of the year. It is important to establish distribution channels, which will allow you to quickly receive the desired income and avoid loss of profit due to product damage. If an entrepreneur plans to grow crops, he needs to decide on the direction. Thus, grains, including rye, corn, buckwheat, sunflower, barley, wheat and oats, are in great demand among consumers. Among the vegetables, it is profitable to grow tomatoes, cucumbers, peppers, carrots, garlic, potatoes and eggplants.

Peasant farms can specialize in the cultivation of fruit and berry crops (strawberries, prunes, pears, apricots, apples) and herbs (parsley, dill, garlic and onions). Good income comes from farms that grow and sell mushrooms (champignons, oyster mushrooms, shiitake). The list of agricultural crops may vary significantly depending on the climatic conditions of the regions of Russia.

Livestock farms generate considerable income and have a number of distinctive features. First of all, there are several main areas of this type of activity: breeding domestic animals (cows, pigs, horses, rabbits, goats, sheep), beekeeping, fish farming (sturgeon, pike, trout, carp, silver carp) and poultry farming (chickens, ducks, pheasants , turkeys, geese).

It is known that honey, meat of domestic animals and poultry, fish, as well as dairy products are in great demand among the population, regardless of the time of year, which ensures high profits. Many farmers scale up and expand their own production over time.

So, having a livestock farm, you can open a line for the production of sausages, delicacies, stews, offal, as well as dairy products (cheese, cottage cheese, sour cream, milk). If a peasant farm specializes in growing grain crops, you should think about opening your own mill or bakery, and vineyard owners can consider producing their own varieties of wine.

Important: Beginners can start growing fruits and vegetables. These agricultural products are considered in demand among consumers. As this area is mastered, it will be possible to scale and include new types of activities.

How to open a peasant farm?

Let's take a closer look at the algorithm of actions.

Collection of documents

Geographically, agricultural activities can be carried out in any region of Russia, while registration of a peasant farm must be carried out at the Federal Tax Service office at the place of actual residence of the citizen who will be the head of the company. To create an enterprise, the following constituent documents of the peasant farm must be submitted to the tax service:

• passport of the head of the farmer organization;
• a certificate from the place of residence of the person registering the organization;
• application of the established form for registration of a peasant farm;
• agreement (agreement) on organizing a farm;
• receipt of payment of state duty.

Important: payment of the state fee (800 rubles) is a prerequisite for registering a peasant farm. If an entrepreneur is refused to open his organization, funds for paying tax are not refunded.

As for the agreement on organizing an agricultural enterprise, it is necessary to know the specifics of its preparation. The agreement is concluded between relatives (family members) who have expressed a desire to start a farm from scratch.

The agreement must necessarily contain a number of information. These should include information about:

• members of the created peasant farm;
• head of the organization;
• the rights and obligations of each member of the peasant farm;
• methods of capital formation, management and use of material resources;
• distribution of profits between enterprise participants.

The document must necessarily contain a clause that indicates how each family member can enter the agricultural organization being created and under what conditions they can leave it. You need to know that if a farm is organized by an individual citizen, such an agreement will not be required. If you have the originals of all documents for registration with the tax service, duplicates do not need to be notarized.

Farm registration

How to register a farm from scratch and is this procedure mandatory? Every entrepreneur is obliged to legalize his activities within the framework of existing legislation. After collecting the standard package of documents, you must go to the Federal Tax Service office and obtain permission to conduct business activities.

In addition, the package of documents can be sent to the fiscal authorities by mail, not forgetting to attach an inventory of the available attachments and declare the value of the letter. MFCs operate on the territory of the Russian Federation. A budding entrepreneur can go there and register his activities. Farmers can also visit the official website of the tax department. As practice shows, registration of peasant farms takes place quickly with a personal application to the fiscal authorities.

Waiting for the tax service's decision

The process of registering farming activities takes 5 days from the moment of contacting the fiscal authorities. After this, the entrepreneur will receive a mandatory certificate of state registration of the head of the farm. You also need to take the following documents from the Federal Tax Service:

• extract from the Unified State Register of Individual Entrepreneurs;
• certificate of registration with the Federal Tax Service;
• Information letter from Goskomstat.

Please note that if tax representatives discover false data in the information provided by the applicant (or there are too many errors in the design), the documents will have to be put in order. To do this, the aspiring entrepreneur will be sent a corresponding notification. All errors and these shortcomings must be eliminated, after which a repeated application to the Federal Tax Service is allowed to register a peasant farm.

State support for peasant farms in Russia

Future farmers should know that the state provides programs designed for the development of agriculture. For example, farmers can receive subsidies for the purchase of special equipment and various equipment. To find out details of participation in assistance programs, entrepreneurs need to contact the department of agriculture at their place of residence.

Farmers can receive subsidies for the purchase of fuels and lubricants, take part in the preferential tax period program (tax holidays last for 5 years, exempting beginning farmers from mandatory contributions). As for agricultural production, the state often provides peasant farms with special orders that allow them to quickly develop and earn decent money.

Entrepreneurs can count on receiving assistance from the state in the construction of greenhouses and other privileges. You also need to know that support is provided to rural farms, which consists of building housing for workers, attracting young professionals and creating proper working and living conditions for them and their families.

At the initial stages of farming, the best option would be to rent land, since it is cheap and does not require time. With long-term cooperation, you can agree with the landlord on the purchase of plots. To do this, it is worth taking advantage of the pre-emptive right to purchase, which provides the opportunity to pay a price for land that does not exceed the cadastral value by more than 15%.

Entrepreneurs must be aware that if land plots remain empty for more than 3 years and are not used for agricultural activities, the state may confiscate them. In addition, environmental safety rules must be strictly observed, otherwise land plots will also be taken away.

The success of the development of peasant farming largely depends on the experience of the head of the enterprise and his employees. Most experienced managers believe that agricultural business should start small and gradually increase momentum.

As practice shows, farming can become a highly profitable activity over time, however, we must not forget about the existing risks (unsuitable weather conditions, poor harvest, animal diseases, etc.). For this reason, it is not recommended to turn to banks for loans and develop your farm with borrowed money.

You should not expect immediate and large profits from your activities. In a competitive environment, an entrepreneur must provide consumers with inexpensive and high-quality products. For this reason, it is recommended to initially focus on the process of raising animals or crops. It is also recommended to find buyers who will provide continuous income. These can be large wholesale centers, supermarkets, market sellers. In addition to quality products, you should organize the delivery of products to customers, which will certainly take your business to a whole new level.

FAQ

Let's look at the most common questions on the topic.

How does a peasant farm differ from a private household plot?

Private household plots usually mean running a personal subsidiary plot. This form of ownership allows anyone who owns a plot of land or a small plot of land to work. LPH makes it possible to:

• don't pay taxes;
• do not submit reports;
• receive a loan from 300 to 750 thousand rubles for the development of the economy;
• it is legal to use land plots not exceeding 2.5 hectares.

If an entrepreneur has registered his activities as private household plots, he will not have the opportunity to obtain quality certificates for his products, as well as declarations of compliance with established norms and standards. This circumstance significantly reduces purchasing power. In addition, unlike a private farm, it is impossible to get a large loan for the development of private household plots.

Please note that private household plots do not provide legal grounds for hiring a person, therefore wages are paid illegally. This form of activity is considered non-entrepreneurial, which is associated with the direct production of agricultural products and their processing. Farms are registered as individual entrepreneurs and allow them to carry out entrepreneurial activities: production, storage, processing and legal sale of products.

Is a peasant farm a legal entity or an individual?

Almost every novice businessman does not know whether a peasant farm is a legal entity or an individual? The state does not require farmers to register a legal entity, so most entrepreneurs register as individual entrepreneurs. The system for calculating insurance, pension contributions, and taxes operates in such a way that farmers submit reports and enjoy the provided benefits on the same basis as businessmen who have registered individual entrepreneurship.

Which tax system should you choose?

Representatives of peasant farms are recommended to choose the Unified Agricultural Tax (USAT). Taxation under the Unified Agricultural Tax is the best for farmers, since this scheme was initially developed to support peasant farms. Entrepreneurs pay the minimum tax according to the so-called “profit minus expenses” system.

When paying taxes under the Unified Agricultural Tax scheme for the full tax period, a time period of 1 year is taken. The advance must be paid within six months (reporting period). In this case, the object of taxation is understood as the amount of income that is reduced by the amount of expenses. Please note that the tax rate is 6%. Unified Agricultural Tax replaces VAT, corporate property and profit tax.

Which OKVED code should I choose for registering a peasant farm?

For each type of economic activity there is a classifier - OKVED. For agricultural enterprises specializing in livestock and crop production, this is OKVED class - 01. Subclasses follow. For example, if a peasant farm raises animals for subsequent sale of dairy products, you need to indicate the code from 01.41.1 to 01.41.29; for the sale of meat products - from 01.42.1 to 01.42.12; for raising artiodactyl animals - from 01.43.1 to 01.43.3, etc.

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It is easy to guess that many farmers choose peasant farms as the main form of business. This can easily be explained by the existing government programs to support agricultural enterprises and farms, both at the federal level and within a particular region.

In contact with

The concept of peasant farming is defined in Law No. 74-FZ of June 11, 2003 (hereinafter referred to as the Law). According to this legal document, a peasant farm is a separate form of business in the form of an association of individuals who have common assets and jointly carry out activities in the agricultural sector (clause 1 of Article 1). The creation of such an entity is allowed with the participation of one citizen, and regulation of entrepreneurship is carried out in accordance with the requirements of civil legislation (clauses 2, 3 of Article 1 of the Law). Registration of peasant farms is possible both in the form of farming and in the form of individual entrepreneurs.

Who can be the head of a peasant farm?

According to paragraph 5 of Art. 23 of the Civil Code, the head of the farm may be an individual registered as an individual entrepreneur according to the generally established procedure. The main limitation is the presence of legal capacity. This norm applies to citizens of the Russian Federation, as well as foreign citizens and stateless individuals. Other members of peasant farms according to stat. There may be 3 laws:

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 a 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 farming enterprise, an agreement must be concluded (Article 4 of the Law). This document defines the following information:

Who are members of peasant farms?

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

In what order is management carried out?

What responsibilities and rights do other members have?

How the property of peasant farms is formed and distributed.

By what rules are members of peasant farms accepted and excluded?

In what order is profit and other income distributed?

Other conditions.

The agreement must be unanimously signed by all members of the household, and the degree of relationship is confirmed not verbally, but documented. Thus, the entrepreneur - the head of the farm is essentially the manager (head) of such a business and directly the peasant farm itself. The creation of farming on the basis of an LLC is prohibited, since the entry of records about the head of a peasant farm is carried out by the tax authorities not in the Unified Register of Legal Entities (USRLE), but in the Unified Register of Entrepreneurs (USRIP). According to stat. 16 of the Law, the head of the economy is considered to be one of the selected members, but if there is only one participant, he is automatically considered the head, but at the same time he is obliged to legitimize his status by registering as an individual entrepreneur.

Farms and individual entrepreneurs

In accordance with stat. 5 of the Law, state registration of peasant farms 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. Consequently, from the interpretation of the regulations, we can conclude that peasant farms are a separate form of business. If there are several members, the applicant is considered to be the head chosen unanimously; when submitting documents to the Federal Tax Service, an agreement is provided. In the case where there is only one participant, there is no need to draw up an agreement, and the individual has the right to engage in farming after receiving the status of an individual entrepreneur.

What differences exist between the head of a peasant farm and an individual entrepreneur? If the head is elected by the decision of other members, he must act in the interests of the economy and represent not his personal interests, but general ones. At the same time, his rights and obligations are clearly defined in 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, the individual entrepreneur is not limited in any way in conducting and managing the business, and the head of the peasant farm has a clearly defined range of rights and responsibilities.

Conclusion - a peasant farm is not a legal entity, and not an individual entrepreneur. This is a special form of business, which is subject to separate legislative norms. Registration of a peasant farm takes place according to the algorithm for opening an individual entrepreneur, 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 - stat. 23 of the Civil Code does not prohibit this. An ordinary citizen (not an individual entrepreneur) also has the right to engage in activities in the agricultural sector if this participation is enshrined in the agreement in connection with the creation of a peasant farm. What method to choose for running such a business is up to everyone to decide for themselves, taking into account the available opportunities and their 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 by the farm. In addition, if you are planning to expand and plan to hire external employees (under employment contracts or within the framework of the GAP), the number of persons is limited to 5 citizen participants in farming. An entrepreneur is free to hire any number of workers. At the same time, for peasant farms the state offers a greater variety of subsidies, benefits, loans and other types of support.

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

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Peasant farming

The following main directions of development are identified:, which are inherent in peasant farms, are the production of agricultural goods, the preparation of animal feed and their transportation.

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

When creating a peasant farm, the following are considered relatives:

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

The law clarifies the main provisions for the work of peasant farms, prescribes basic rights and obligations, and regulates activities. Before 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 came the obligation to meet certain standards.

Main features characterizing peasant farms

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

Upon registration it is required to draw up an agreement among the members of the peasant farm, unless, of course, the founder is the only participant.

Mandatory clauses and information specified in the agreement:

1. mandatory information about the participants of the farm
2. data on the appointment or recognition of the head of the enterprise, selected from among the participants of the peasant farm
3. all the necessary information on the disposal of property owned by peasant farms
4. description of the procedure for joining (leaving) the participants of an operating enterprise
5. description of the procedure for distributing products between owners or profits from the sale of these products.

The peasant farm becomes an official enterprise only after registration and registration with government agencies. Registration occurs 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 registration of the head of the future peasant farm.

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

The head of the household must bear responsibility for everything that happens in the farm entrusted to him. His task is to competently organize the work of the farm 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 pressing. The head of the peasant farm is obliged to keep strict records of all cash receipts and expenses, with mandatory documentation and reporting, in order to report on the work done to other participants at any time.

Peasant farm property

The property owned and used for work by a peasant enterprise includes: land and all buildings, barns, houses, garages located on land plots and involved in the production, storage and sale of goods. It also includes the equipment used, transport, tools, cattle and other animals, and poultry. That is, all those objects, animals, birds that are involved in the common business are the property of the enterprise. The participants own them equally, except for other cases specified in the agreement.

The Law “On Peasant (Farming) Economy” reflects basic principles of common property ownership:

• use and ownership of land and other property occurs jointly by all employees of the peasant farm
• the property acts as a guarantor of the activities carried out on the territory of the peasant farm
• the use of property occurs only for the purpose of fulfilling the obligations of the created peasant farm, fulfilling the stated tasks
• If one of the participants in the enterprise leaves the enterprise, all property remains with the enterprise. The retired employee has every right to benefit from 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 personal subsidiary farming

Peasant farming differs significantly from other types of farming, such as a private household plot operating as an individual. Firstly, personal subsidiary plots perform completely different tasks - they satisfy only their own needs and are 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.

Well Peasant farm activities are considered entrepreneurial, that is, it is actually a commercial organization whose main goal is to obtain benefits. Private household plots are aimed at providing for their own needs and are not engaged in entrepreneurship.

Legal liquidation of an enterprise created as a peasant farm

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

In some cases, the state provides persons employed in peasant farms with benefits and support for the development of the enterprise. This could be assistance in paying interest on a loan or assistance with a payment under a leasing agreement, or less often the issuance of certain amounts of money for the development of livestock farming. To do this, you need to go through the established procedure for participating in the competition and collect the necessary supporting documents. Another option is a grant to purchase 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 seriously interested in production, promoting their products, or developing a family business, a peasant farm will be an excellent opportunity to realize ideas. Unlike private household plots, based on the work of individuals, the farm has legal status and its interaction with government agencies, banks, and markets takes place at a different level. Peasant farms are given permission to sell their own products, and members of peasant farms can 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 this is an enterprise more resistant to change than private household plots. Enterprises selling agricultural products are also more willing to interact with farms, which are required to meet certain standards and monitor the products produced, preventing low-quality and defective goods from reaching the end consumer.

Those who are ready to start working as part of a peasant farm must understand that this titanic hard work for fanatics of their craft, people who are ready to devote day and night to their business, work. This is not a fixed working day, but permanent work, often hard, 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 rural areas who own land but are unable to use this land. Everyone will benefit from the development of peasant farms: the lands will no longer be idle and will begin to bring benefits, and persons who registered peasant farms will begin to make a profit. With the development of this direction, it is possible to restore agriculture and give 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.

Advantages of IP

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

• a simpler registration and termination system;
• maintaining accounting records and submitting reports is not mandatory;
• some administrative fines are significantly lower;
• a legal address is not required for registration;
• registration costs are minimal;
• profit is the property of the entrepreneur;
• wide choice of taxation systems.

Disadvantages of IP

Now let's look at the cons:

• response to obligations with all owned property;
• the need to pay insurance premiums even in the absence of activity;
• some types of activities for individual entrepreneurs are prohibited;
• restrictions in terms of attracting financing;
• inability to sell the business.

What is a peasant farm?

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

Advantages of peasant farms

Among the strengths of this form of business organization:

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

Disadvantages of peasant farms

Vulnerable points include:

• significant costs of creating a business (land and special equipment);
• inability to postpone the performance of one’s duties for some time;
• the likelihood that the business will not immediately generate income;
• It is not always possible to sell products at a favorable price;
• The success of a business also depends on natural factors.

Features of individual entrepreneur registration

Registration of individual entrepreneurs takes place at the place of residence of the individual. An alternative option is registration with the tax service, taking into account temporary registration. If approved, all data is entered into the general register of individual entrepreneurs.

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

1. Preparation of the necessary set of information (type of activity and OKVED code) and documents (copy of passport, application for registration as an individual entrepreneur, receipt confirming payment of the state duty).
2. Submission of papers to the registration authority.
3. If successful, you will receive a USRIP entry sheet.
4. Registration of individual entrepreneurs with extra-budgetary state funds.
5. Obtaining state statistics codes.
6. 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 transition to a simplified taxation system;
• copy of passport.

Peculiarities of peasant farm registration

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

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

The activities of peasant farms should not be tied to a specific location. Therefore, there are many ideas regarding business options.

Necessary documents for registration of peasant farms

The list of documents includes:

• registration application;
• agreement on the establishment 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 household;
• copies of documents that confirm the presence of family ties between members of the household;
• list of selected OKVED codes.

Number of members and related rules

Members of a peasant farm 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 a household is not limited by law. But: one household can have no more than three families.

A peasant farm can even accept people with whom its members have no family ties, but there should be no more than five of them.

Who can create a peasant farm

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

Legal entity peasant farm

The new edition of the Federal Law “On Peasant Farming Enterprises” 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, a peasant farm that acquired legal status in accordance with a similar law in 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. For this registration, the same rules apply as for a similar procedure for individual entrepreneurs. Registration must be completed no more than five working days in advance.

Individual entrepreneur - head of peasant farm

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 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.

Private household plot or peasant farm

Private household plot - personal subsidiary plot; This is a form of non-entrepreneurial economic activity that anyone can carry out if they have a personal plot. Private household plots do not require registration at the state level, do not provide for membership, and are exempt from taxes and reporting.

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

Hence there are many disadvantages of private household plots. For example, there is a restriction on the permissible area of ​​a land plot that 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 produces products not for sale, but for their own consumption.

Peasant farming is the choice of the farmer who plans to develop his business. The head of a private peasant farm has significant advantages over private household plots:

• more than 2.5 hectares of land for legal use;
• receiving large amounts of government support;
• 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 the farm.

Peasant farm accounting

Peasant farms, like other types of economic activities, require accounting. This must be done in such a way that the regulatory authorities are provided with the necessary information regarding the property status, expenses, income and financial results of farmers. However, in this case the situation becomes more complicated due to the uncertainty of the legal status of the farm. Therefore, the organization of accounting in a peasant farm is related to 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 hire a specialist accountant who can act as a chief accountant, freelancer, or full-time employee of the farm.

All reports can also be made by the head of the peasant farm.

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, costs of maintaining and operating equipment, repairs and maintenance, rent, expenses and income, etc. You also need to generate standard accounting reports for product sales.

Tax benefits for peasant farms

Tax benefits for representatives of peasant farms are specified 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 peasant farms 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 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 lending system for agricultural producers and ensures equal rights in access to loans for business development.

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

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

1. It is better to purchase your own plot of land, even if it is far from home. This is an additional security measure.
2. If the capital is small, then it is better to start with vegetable growing. In a few years, this area will bring significant income.
3. If you have significant start-up capital, it is better to start a business with animal breeding. Pig farming is one of the most profitable options.
4. It is necessary to use additional labor, since it is usually difficult to cope with the existing volume of work alone. Employees are a great option.
5. It is necessary to sell manufactured products correctly and in full: you need to enter into agreements with wholesale buyers, markets and supermarkets.

Comparing individual entrepreneurs and peasant farms

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 peasant farms and individual entrepreneurs lies directly with those who plan to open their own business. And the future entrepreneur needs to proceed from his own tasks and goals.

ligabiznesa.ru

Peasant (farm) enterprise – legal entity

1. A peasant (farm) enterprise of a legal entity is recognized as a small family agricultural enterprise created by citizens on the basis of membership and consisting of members of one family or close relatives (spouses, their parents, children, grandchildren, brothers, sisters, grandparents of each spouse - but no more than three families) carrying out joint economic activities in the production of agricultural products, their processing, storage, transportation and sale, on the basis of personal participation and the pooling of property contributions - peasant (farmer) property.

How to open and register a farm with the Federal Tax Service

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 - peasant (also known as farming).

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

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

The fact is that the rules on peasant farms are located in subparagraph 3.1 of paragraph 2 of Chapter 4 of the Civil Code of the Russian Federation. As you know, subparagraph 3 of the same paragraph contains rules on limited partnerships.

Citizens conducting 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) enterprise (Article 23) have the right to create a legal entity - a peasant (farmer) enterprise. A peasant (farm) enterprise created as a legal entity, recognizes a voluntary association of citizens 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 peasant farm a legal entity or an individual?

Peasant farms are an association of citizens who are engaged in activities in the field of agriculture.

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

persons It has an intermediate status, which causes problems when opening a business and preparing reports for the Federal Tax Service. From this article you will learn the main points of view about whether a peasant farm is an individual or a legal entity.

Where to start a peasant farm (peasant farm)

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

The government hopes that farming will bring the Russian countryside back to life and is trying to support this type of small business in rural areas. A peasant farm (peasant farm) is formed by representatives of one family who are personally involved in livestock and crop production.

Relatives are considered to be husbands and wives, parents or grandparents, children or grandchildren, brothers and sisters and their spouses and children.

The right decision

Peasant farming. Head of the peasant farm. Peasant farm as an individual entrepreneur.

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

For peasant (farm) enterprises created as legal entities in accordance with the Law of the RSFSR dated 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 dated December 30, 2012 N 302-FZ (published on December 31, 2012). 2012). Re-registration of previously created peasant (farm) enterprises in connection with the entry into force of this Law is not required.

Peasant (farming) farming: it will never be easier

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

The peasants (farmers) remained enchanted or classified. If these words seem ironic or completely funny to someone, then this person has never delved into the essence of the legal status of this entity. Clause 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) enterprise 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 Peasants...” dated June 11, 2003 No. 74-FZ, hereinafter referred to as Law No. 74-FZ).

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

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

In total no more than 3 families.

We can say that the legislator proposes to give legal meaning to a classic case of life - a family living in a rural settlement, keeping 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 unrelated citizens, 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 peasant farm includes both relatives of the head of the peasant farm and other citizens.

Let us make a reservation that the Civil Code of the Russian Federation does not provide for the obligatory nature of consanguineous ties if we are talking about a peasant farm - a legal entity.

The law also allows that a peasant farm will be run by only 1 person (clause 2 of article 1 of law No. 74-FZ).

Is a peasant farm an individual?

So is a peasant farm 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 creation of a peasant farm, without forming a legal entity.

This provision corresponds to:

1. Art. 4 of Law No. 74-FZ, according to which citizens who decide to create (register) a peasant farm draw up an agreement among themselves, which indicates the head of the peasant farm and the members of the farm.
2. Art. 17 of Law No. 74-FZ, according to which the head of the peasant farm is the official representative of the peasant farm and can act on his behalf and in his interests without a power of attorney.
3. 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 to register a farm, as a result of which a record of registration of the peasant farm is made in the Unified State Register of Individual Entrepreneurs, and the applicant is given a registration sheet in the Unified State Register of Individual Entrepreneurs.

The law allows a citizen with individual entrepreneur status to be registered as the head of a peasant farm (paragraph 2, paragraph 5, article 23 of the Civil Code of the Russian Federation), but separates these 2 types of activities. Moreover, if an individual entrepreneur was declared bankrupt in accordance with the law on insolvency (bankruptcy), 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 dated 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 an individual entrepreneur (more information about this procedure can be found in the article Registration of an individual entrepreneur - step-by-step instructions in 2018).

Is it possible to register a peasant farm as a legal entity?

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

The creation of a peasant farm in the form of an organization occurs according to the general rules for creating 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, read the article What documents are needed to register a legal entity?).

In addition to the newly created ones, there are peasant farm 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 operate now; their re-registration may not be done until 2021 (Clause 3, 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 applies only to legal relations that arose in a peasant farm organization after 03/01/2013 (i.e., from the date of entry into force of the federal law introducing Article 86.1 of the Civil Code of the Russian Federation).

The appeal ruling of the Chelyabinsk Regional Court dated August 29, 2013 in case No. 11-7947/2013 also clarified that for “old” peasant farms, Art. 86.1 of the Civil Code of the Russian Federation applies within the limits of:

• legal status of the organization-peasant farm;
• legal relations arising after 03/01/2013.

Activities of peasant farms

The types of activities of peasant farms 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 what volume of products it will produce.

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

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

Peasant farms can unite into associations and unions based on industry and territorial characteristics.

State support for farming. What does peasant farm status give?

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 dated July 14, 2012 No. 717.

It states:

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

Separate blocks of this program are devoted to the rules for the payment of subsidies and budgetary allocations to constituent entities of the Russian Federation for certain purposes. For example, for the development of livestock farming.

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 (for example, the appendix 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 talks about measures to support small and medium-sized businesses, including information support. It involves notifying the population about available government 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 available benefits and preferences of the Russian Federation and 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, paragraph 5 of Article 346.1 of the Tax Code of the Russian Federation);
• sale of agricultural products to the state;
• preferential lending, etc.

Based on the current legislation, the following conclusions can be drawn about the status of peasant farms:

• the head of a peasant farm and an individual entrepreneur are different statuses that do not depend on each other;
• Peasant farms have elements similar to individual entrepreneurs: they can hire people, engage in commercial activities, submit simplified reporting to the Federal Tax Service, etc.;
• about the registration of peasant farms, an entry is made in the Unified State Register of Individual Entrepreneurs (a special register has not been created for them);
• the creation of a peasant farm in the form of a legal entity occurs according to general rules;
• Peasant farms created before 2013 continue to operate to this day; their re-registration is not yet required.

rusjurist.ru

Peasant (farm) enterprise (peasant farm)- a type of business activity in the Russian Federation directly related to agriculture.

Federal Law of June 11, 2003 N 74-FZ (as amended on June 23, 2014) " About peasant (farming) farming"

Article 1. The concept of a peasant (farm) economy

1. A peasant (farm) enterprise (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.

On the possibility of state registration of a peasant (farm) enterprise as a legal entity, see Article 86.1 of the Civil Code of the Russian Federation.

3. A farm carries out entrepreneurial activities without forming a legal entity. The entrepreneurial activities of a farm carried out without the formation of a legal entity are subject to the rules of civil legislation 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.

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

is an association of citizens who jointly own property and carry out production or other economic activities. After state registration of a peasant farm, its Head is an individual entrepreneur - a farmer.

"Civil Code of the Russian Federation (Part One)" dated November 30, 1994 N 51-FZ (as amended on May 23, 2016)

Article 86.1. Peasant (farm) economy

1. Citizens conducting 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) enterprise (Article 23) have the right to create a legal entity - a peasant (farm) enterprise. A peasant (farm) enterprise, created in accordance with this article as a legal entity, is recognized as a voluntary association of citizens 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 members of the peasant (farm) enterprise deposits.

2. The property of a peasant (farm) enterprise belongs to him by right of ownership.

3. A citizen can be a member of only one peasant (farm) enterprise created as a legal entity.

4. When foreclosure is filed by creditors of a peasant (farm) farm on a land plot owned by the farm, the land plot is subject to sale at public auction in favor of a person who, in accordance with the law, has the right to continue using the land plot for its intended purpose. Members of a peasant (farm) enterprise created as a legal entity bear subsidiary liability for the obligations of the peasant (farm) enterprise.

5. The specifics of the legal status of a peasant (farm) enterprise created as a legal entity are determined by law.

The property of a farm belongs to its members on the right of joint ownership. In itself, a peasant (farm) enterprise, along with family enterprises, where property also belongs to members by the right of common joint ownership, is a private unitary enterprise, but citizens conducting joint activities on the basis of an agreement on a peasant (farm) enterprise have the right to create a legal entity - peasant (farm) economy.

In accordance with the Civil Code of the Russian Federation, peasant (farm) enterprise created as a legal entity is a voluntary association of citizens 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. Paragraph 1 of Article 19 of Federal Law No. 74-FZ lists the main types of farming activities:

• production and processing of agricultural products,
• transportation (carriage),
• storage,
• sales of agricultural products of own production.

Peasant farm (peasant farm) can also be registered as an individual entrepreneur - Head of a peasant farm.

The main advantages of registering as the Head of a peasant farm enterprise over legal entities (for example, if a Peasant Farm LLC LLC is registered) are similar to the advantages of an individual entrepreneur over an LLC, since the Head of a peasant farm enterprise is primarily an individual entrepreneur (IP)

Advantages of the Head of a peasant farm over an individual (LPH):

• legal land use on a large scale (more than 2.5 hectares);
• the opportunity to work officially to sell products with a wide range of buyers (the head of a peasant farm has the opportunity to undergo certification, and few will buy from private household plots, since the buyer from an individual becomes a tax agent - must withhold the seller's personal income tax and transfer personal income tax to the budget in the amount of 13% from the purchase price)
• receipt of state support by the head of a peasant farm in larger volumes than private household plots, that is, on an equal basis with agricultural producers;
• receiving borrowed funds from banks in a larger volume than as an individual (LPH) - due to the fact that the salary of an individual or the income of an unemployed private household plot is, by definition, less than the business income of a peasant farm;
• attracting and creating additional jobs legally(and private household plots hire workers illegally and therefore - illegally - pay in black cash or in natural products (without deducting taxes and contributions to funds);
• formation of pension rights for the Head of private household plots and employees in full, reimbursement of benefits for sick leave and in connection with maternity, payment for treatment of employees at the expense of the Social Insurance Fund.

There are also tax benefits, for example not subject to taxation(exempt from taxation) d income of members of a peasant (farm) household 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, - within FIVE years, counting from the year of registration of the specified farm. And starting from the 6th year of work, the heads of peasant farms can use the “simplified tax system” - Unified Agricultural Tax, simplified tax system, patents - to reduce turnover (business) taxes

A separate situation - a limited number of those who buy products without requiring value added tax (VAT) to be allocated in the purchase and sale amount - this situation.

LPH or peasant farm?

Each option, of course, has its pros and cons.

Private household plot (personal subsidiary plot) type of business activity for which registration is not required as an individual entrepreneur? Individual entrepreneur - Head of a peasant farm or legal entity. persons, that is, anyone with a personal plot can work on the basis of private plots. And it is very important that the farmer is not entangled in the web of tax payments and reporting. The fact is that the Tax Code of the Russian Federation provides benefits for private household plots.

More on the topic:
Grant 1.5 million rubles. under the "Beginner Farmer" program
Grant 5 million rubles. under the program "Family Livestock Farm"

First of all, it should be noted that the private farmer doesn't pay taxes, which are provided for entrepreneurs, and does not keep reports. Wherein farmer, having homestead plot, whose size does not exceed 2.5 hectares (250 acres, or 25,000 square meters), is exempt from paying personal income tax (personal income tax). Hence the limitation - personal subsidiary plots initially have physical limitations on the area of ​​the land plot, but adjacent lands registered in the name of relatives (partners) can be used;

Another disadvantage of private household plots is that it is impossible to issue either certificates or declarations of conformity for private household plots. This significantly limits the circle of potential buyers. This happens because private household plots are run by an individual and his family members; the products are grown for their own consumption, and not by a farmer - an entrepreneur who grows products for sale).

The second disadvantage is that they do not provide a lot of borrowed money for the development of private household plots (for example, the Russian Agricultural Bank, according to our information, gives a loan of up to 300 thousand rubles for 2 years, up to 700 thousand rubles for 5 years for private plots, with collateral). For example, the terms and conditions are published. This is again due to the scale of the economy - larger amounts can only be received by small businesses (including individual entrepreneurs - heads of peasant farms, or peasant (farmer) farms formed in the form of a legal entity, for example an LLC or a cooperative).

Some definitions and comparison table regarding membership and land use:

Peasant (farm) economy	Personal subsidiary plot
Head of Peasant Farm (IP)- carries out entrepreneurial activities without forming a legal entity (individual entrepreneur) for the production, processing and marketing of agricultural products.	Private household plots- a form of non-entrepreneurial activity for the production and processing of agricultural products.
It 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.	Conducted by a citizen or a citizen and members of his family living together with him and (or) jointly carrying out personal farming with him in order to satisfy personal needs on a land plot provided and (or) acquired for running personal farming.
Requires state registration (the registration record of the individual entrepreneur - the head of the peasant farm is included in the Unified State Register of Individual Entrepreneurs)	Does not require state registration
It is considered created from the moment of state registration.	Citizens have the right to maintain private plots from the moment of state registration of rights to the land plot provided for running private plots.
Provides for membership, but can be created by one citizen (Chair) without members. Peasant farm members can be: 1. Spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each spouse, but not more than from three families. 2. Citizens who are not related to the head of the farm. The maximum number of such citizens cannot exceed five people.	Does not include membership.
The fruits, products and income received by the farm as a result of the use of its property are the common property of the members of the peasant farm. The property of a farm belongs to its members on the right of joint ownership, unless otherwise established by agreement between them (it can be stated who is included in the peasant farm and in what proportions the result of the activity is divided). The shares of members of a farm in the case of shared ownership of the property of the farm are established by agreement between the members of the farm.	Agricultural products produced and processed during the management of private household plots are the property of citizens running private household plots.
Limit sizes of land plot, granted ownership to a citizen from lands owned by the state or municipally for maintaining peasant farms are: Minimum size - 1 ha; The maximum size is 5 hectares. The maximum size of a land plot owned and (or) otherwise owned by a peasant farm is: Minimal - no restrictions; Maximum overall size - is not limited; , which is under the right of ownership - no more than 10% of the total area of ​​agricultural land located in the territory of one district; Maximum area size agricultural land owned by a peasant farm under another right - rent, use of shares, etc.) - is not limited.	The maximum size of land plots provided to citizens free of charge for personal subsidiary plots and individual housing construction from lands owned by municipalities is established by regulatory legal acts of local government bodies. The maximum size of the total area of ​​land that can be located at the same time on the right of ownership and (or) other right of citizens running private household plots , should not exceed 2.5 hectares.

Registration of a peasant (farm) enterprise

A peasant (farm) enterprise 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 (Article 1 of the Federal Law “On Peasant (Farm) Farming”).

Individual Entrepreneur - Head of Peasant Farm is not a legal entity.

Peasant farm members can be:

1) spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each spouse, but not more than from three families. Children, grandchildren, brothers and sisters of peasant farm members can be accepted as members of the farm upon reaching the age of sixteen;

2) citizens who are not related to the head of the peasant farm.

The maximum number of such citizens cannot exceed five people. A peasant farm can be created by one citizen.

By mutual agreement of the members of the peasant farm, one of its members is recognized as the head of the peasant farm. If a peasant farm is created by one citizen, he is the head of this peasant farm.

The head of a peasant farm operating without forming a legal entity is recognized as an entrepreneur from the moment of state registration of the peasant farm (Part 2 of Article 23 of the Civil Code of the Russian Federation). The head of the peasant farm organizes the activities of the peasant farm, acts on behalf of the peasant farm without a power of attorney, including representing its interests and making transactions, issues powers of attorney, hires and dismisses workers in the peasant farm, organizes the accounting and reporting of the peasant farm, and carries out other activities determined by agreement between members Peasant farm powers.

According to Art. 257 of the Civil Code of the Russian Federation, the property of a peasant farm belongs to its members on the right of joint ownership, unless otherwise established by law or an agreement between them. The joint ownership of the members of the peasant farm includes the land plot granted to this farm or acquired, outbuildings and other buildings, reclamation and other structures, productive and working livestock, poultry, agricultural and other machinery and equipment, vehicles, inventory and other property acquired for farms using the common funds of its members. The fruits, products and income received as a result of the activities of the peasant farm are the common property of the members of the peasant (farm) enterprise and are used by agreement between them.

State support for peasant farms

According to Part 14 of Art. 217 of the Tax Code of the Russian Federation are not subject to personal income tax:

• income of members of a peasant 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 - for a period of five years, counting from the year of registration of the peasant farm.
• amounts received by the heads of peasant (farm) households at the expense of the budgets of the budget system of the Russian Federation in the form of grants for the creation and development of a peasant farm, one-time assistance for the everyday life of a beginning farmer, grants for the development of a family livestock farm;
• subsidies provided to the heads of peasant (farm) households from the budgets of the budgetary system of the Russian Federation;

Previously, in accordance with clause 5, part 1, art. 238 of the Tax Code of the Russian Federation, the income of heads of peasant farms received from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale, was not subject to the unified social tax for five years starting from the year of registration of the peasant farm. Currently, contributions to compulsory insurance funds are calculated on the income of heads of peasant farms: Pension Fund, Compulsory Medical Insurance Fund, Social Insurance Fund

Peasant farms whose share of income from the production and sale of agricultural products is at least 70% are subject to a special tax regime in the form of a single agricultural tax, applied along with another taxation system. The object of taxation of the unified agricultural tax is income reduced by the amount of expenses at a tax rate of 6%.

The head of a peasant farm, being a payer of the unified agricultural tax, is exempt from the obligation to pay:

• Personal income tax (in relation to income received from business activities),
• property tax for individuals (in relation to property used for business activities),
• and is also not recognized as a VAT payer (with the exception of VAT payable when importing goods into the customs territory of the Russian Federation).

Necessary documents for registration of peasant farms:

1. A notarized copy of the passport of an individual registered as the head of a peasant farm;

2. A copy of the tax registration certificate (TIN) of an individual registered as the head of a peasant farm;

3. Copies of passports of members of peasant farms;

4. Copies of tax registration certificates (TIN) of members of peasant farms;

5. Copies of documents confirming the relationship (property) of persons who have expressed a desire to create a peasant farm.

6. Completed application for registration of a peasant farm with a notarized signature of the Head of the peasant farm on it

For state registration of peasant farms, a state fee of 800 rubles is charged.

We can provide you with high-quality consulting and information support and support for your project (including the development of competition and project documentation) when participating in state competitions for the award of grants and subsidies, as well as other types of support. Employees of the company "Vernoye Reshenie" provide consulting services for entrepreneurs participating in this and other competitions, and advise on financial, economic, and legal issues.

Key competencies of the Company’s employees:

• consulting and information support for participants in state competitions for state support in the form of tax benefits, grants and subsidies, and other types of support,
• support of the applicant’s project in competitions of the Republic of Tatarstan and Russia,
• preparation of documentation for innovative projects,
• development of a development concept (strategy), business plan, feasibility study (feasibility study), memorandum, presentation, project passport, preparation of a package of project documentation,
• conducting market research (marketing),
• attracting investments, partners in a project, business,
• assistance from a financier, economist, lawyer, marketer.

To Option 1.

Appendix 2

Amendment No. 2 to the Civil Code of the Russian Federation

(New section: § 3.1. Peasant (farm) enterprise - legal entity)

§ 3.1. Peasant (farm) enterprise – legal entity

Article 112.1. The concept of a peasant (farm) enterprise - a legal entity

1. A peasant (farm) enterprise of a legal entity is recognized as small family agricultural enterprise, created by citizens on the basis of membership and consisting of members of one family or close relatives (spouses, their parents, children, grandchildren, brothers, sisters, grandparents of each spouse - but no more than three families) carrying out joint economic activities production of agricultural products, their processing, storage, transportation and sale, on the basis of personal participation and the pooling of property contributions - the property of a peasant (farm) farm.

Peasant (farm) enterprise LE (abbr. KFH LE) is a commercial organization.

6. Admission of new members is carried out only by mutual agreement (unanimous decision) of all members of a given farm.

Article 112.4. Management in a peasant (farm) enterprise

1. The highest body of a peasant (farm) enterprise of a legal entity is the general meeting of its members.

The sole executive body of a peasant (farm) enterprise is its head. He carries out the current management of the activities of this farm and is accountable to the general meeting of members.

2. The procedure for managing a peasant (farm) enterprise of a legal entity and the procedure for making decisions is determined by the law on the peasant (farm) enterprise and the charter of this enterprise.

3. The exclusive competence of the general meeting of members of a peasant (farm) enterprise of a legal entity includes:

1) change of the charter,

2) admission and exclusion, termination of powers of members,

3) adoption of a unanimous decision to terminate the powers of the head of a peasant (farm) enterprise and to recognize another member of this enterprise as the new head in the manner established by the law on peasant (farm) enterprise;

4) approval of annual reports and balance sheets of the enterprise and distribution of its profits and losses;

5) decision on the reorganization and liquidation of the peasant (farm) enterprise of the legal entity.

Article 112.5. Head of a peasant (farm) enterprise

1. The head of a peasant (farm) enterprise of a legal entity is recognized by mutual agreement as one of its members. The head of a peasant (farm) enterprise of a legal entity cannot be a person who is not a member of this enterprise.

2. The leadership and representative functions of the head of a peasant (farm) enterprise of a legal entity cannot be delegated to a third party who is not a member of this enterprise.

3. If a peasant (farm) enterprise of a legal entity is created by one citizen, he is the head of this enterprise.

4. The rights and obligations of the head of a peasant (farm) enterprise of a legal entity are determined by the law on the peasant (farm) enterprise and the charter of this enterprise.

Article 112.6. Property of a peasant (farm) enterprise of a legal entity, contributions to the property and authorized capital of a peasant (farm) enterprise of a legal entity

1. The property of a peasant (farm) enterprise of a legal entity, created through the contributions of its members, as well as produced and acquired by this enterprise in the course of its activities, belongs to the peasant (farm) enterprise of a legal entity by right of ownership.

2. Contributions to the property of a peasant (farm) enterprise of a legal entity can be: a land plot, economic, residential and other buildings, reclamation and other structures, productive and working livestock, poultry, agricultural and other machinery and equipment, vehicles, inventory, cash and other property necessary for carrying out the activities of the farm, as well as fruits, products and income received by this farm as a result of economic activities.

3. The authorized capital of a peasant (farm) enterprise is made up of the value of the contributions of its participants.

The authorized capital determines the minimum amount of property of a peasant (farm) enterprise of a legal entity, guaranteeing the interests of its creditors.

The minimum size of the authorized capital of a peasant (farm) enterprise is established by the law on peasant (farm) enterprises.

4. The authorized capital of a peasant (farm) enterprise of a legal entity must be paid by its members at least half at the time of registration of the enterprise. The remaining unpaid part of the authorized capital of a peasant (farm) enterprise of a legal entity is subject to payment by its members during the first year of operation of the enterprise.

5. A decrease in the authorized capital of a peasant (farm) enterprise of a legal entity is permitted after notification of all its creditors.

6. An increase in the authorized capital of a peasant (farm) enterprise of a legal entity is allowed after all its participants have made contributions in full.

The procedure for forming the authorized capital of a peasant (farm) enterprise of a legal entity, the list of included objects is established by the members of this enterprise by mutual agreement.

Article 112.7. Reorganization and liquidation of a peasant (farm) enterprise of a legal entity

1. A peasant (farm) enterprise of a legal entity may be reorganized or liquidated voluntarily by unanimous decision of its members.

Other grounds for the reorganization and liquidation of a peasant (farm) enterprise of a legal entity, as well as the procedure for its reorganization and liquidation are determined by this Code and other laws.

2. A peasant (farm) enterprise of a legal entity has the right to transform into a business society, partnership or production cooperative.

Article 112.8. Transfer of a share in the authorized capital of a peasant (farm) legal entity to another person

1. A member of a peasant (farm) enterprise of a legal entity has the right to sell, donate or otherwise assign his share in the authorized capital or part thereof to one or more members of this enterprise.

2. Alienation by a member of a peasant (farm) legal entity of his share (part thereof) to third parties is not allowed.

3. A peasant (farm) enterprise of a legal entity is obliged to pay the heirs (legal successors) of its member the actual value of the share or give them in kind property of the same value, in the manner and under the conditions provided for by the law on the peasant (farm) enterprise and the charter of this enterprise.

Article 112.9. Exit of members of a peasant (farm) legal entity from the farm

1. Members of a peasant (farm) enterprise of a legal entity have the right to voluntarily leave the enterprise.

2. The division of the property of a peasant (farm) enterprise of a legal entity and the issuance of part of it in kind is allowed only on the condition that this does not destroy the integrity of the functioning production and economic complex of the enterprise.

3. The division of a land plot of a peasant (farm) enterprise of a legal entity when a member (members) leaves it is permitted subject to the requirements of paragraph 2 of this article and subject to compliance with the requirements established by the Land Code of the Russian Federation.

4. Members of a peasant (farm) enterprise of a legal entity, in case of withdrawal, have the right to receive monetary compensation commensurate with their share in the property (authorized capital) of the enterprise.

The terms and conditions for payment of monetary compensation upon exit by members of a peasant (farm) enterprise of a legal entity are established by mutual agreement.

5. The conditions for exit and payment to exiting members of the value of their share in the authorized capital, as well as in the acquired and produced property of the peasant (farm) enterprise of the legal entity, are provided for by the charter of this enterprise.

Article 112.10. Responsibility of a peasant (farm) enterprise

1. A peasant (farm) enterprise of a legal entity is liable for its obligations with all the property belonging to it.

A peasant (farm) legal entity is not responsible for the obligations of its members.

2. Members of a peasant (farm) enterprise of a legal entity are not liable for its obligations and bear the risk of losses associated with the activities of their farm, within the limits of the value of the contributions made by them.

Participants in a peasant (farm) enterprise of a legal entity who have not made full contributions bear joint liability for the obligations of the enterprise to the extent of the value of the unpaid part of the contribution of each member.