The union of citizens-relatives who have their own property and work in the production and sale of agricultural products is called a peasant farming.
Features of the discovery
The name "farming" predetermines the nature of the future association's activities. So, how to open a farm? A similar enterprise is registered without the formation of a legal entity, an accessible form is entrepreneurship. Therefore, acting as head of the economy, the businessman remains an individual entrepreneur, i.e. an individual. To organize PFs, how to open PIs, can our compatriots and foreign citizens, as well as persons who do not have citizenship. But, unlike IP, they should be related to the head of the created economy. To start a business, neither of them require qualifications, special training, or any work experience in agriculture.
Organizational details when creating a farm
Before opening a farm, it is necessary to take into account the main criteria that should be followed when registering a PF. They are as follows:
• The enterprise is headed by a businessman who is registered as an entrepreneur and the head of the economy.
• All members of the PFK are relatives over the age of 16.
• It is possible to admit employees to the number of members of the peasant farm who are not related to the head, up to 5 people, on the basis of a decision adopted by the meeting of members.
• The property of such an enterprise becomes a common property.
Agreement on the establishment of PFs
The law stipulates that a written agreement must be concluded between people before opening a farm. This document provides the registration authorities with the following information:
• on the appointment of the head of the enterprise;
• on the members of the planned PF with a list of their rights / responsibilities.
The agreement must specify the procedure:
• education and use of property;
• admission to the membership of the economy and exit from it;
• distribution of activities received from the implementation, agricultural products.
If an entrepreneur registers an economy in "one person", then he makes a decision on the establishment of the economy.
How to open a farm: a step-by-step instruction
Register PF in the IFNS at the place of residence of the individual who creates the enterprise. For this purpose, the inspection is provided with:
• application of a certain form (No. р21002);
• document on payment of state duty (800 rubles);
• certificate of the place of actual residence of a physical person registering an agricultural enterprise;
• agreement or decision to establish a farm;
• Identity document (passport and copy) of the future head of the farm.
The term of registration of documents is 5 working days.
After this time the farmer receives:
• Certificate of state registration of the head of PF.
• Certificate of registration with the Tax Inspectorate.
• An extract from EGRIP.
• Informational letter of Rosstat. If this document is not obtained due to some circumstances, you should apply to the local statistical office. The letter indicates the necessary information for the preparation of reports, including a declaration.
Acceptable system of the taxation of a farm: ECCN
Think about the application of the tax system should be in advance, ie, before opening the IP PF. The most suitable form is the application of a single agricultural tax (ESKH). This simplified regime will exempt from taxes on profits, property and value added.
Apply for application of the ECCN should be accompanied by the submission of documents for the registration of the enterprise. The use of such a tax regime is limited by law. The right to use it have farms, 70% of whose activities are directly related to the production of agricultural products. This form of taxation is one of their sparing regimes, since the amount of tax is calculated as 6% of the profit. They pay the tax once every six months, and the declaration on the ECCN is drawn up annually.
The benefit from its use is very significant - the payer is given the right to reduce the tax base by the amount of the loss incurred in previous years. There is such a privilege for 10 years from the moment the loss is allowed.
The law is loyal to the farmer and when paying insurance premiums, the amount of which is fixed for heads and members of the economy. In 2015, the amount of social contributions amounted to 22,261.38 rubles. At the level of income of the peasant farm not higher than 300 thousand rubles. From the amount of profit received over 300 thousand rubles, an additional tax of 1% is additionally paid. Contributions can be transferred monthly or quarterly in equal shares.
For paid employees, contributions are paid each month at a rate of 27.1% of the salary. Legislative privileges have been established for agricultural producers with hired personnel. In order to receive them, it is necessary to inform extra-budgetary funds: the FIU and the FSS.
So, we talked about the basic details of the establishment and functioning of the farm: how to open an agricultural enterprise and choose the optimal tax system.