Whether the peasant farm is a legal entity. Peasant farm. The difference between peasant farms and other methods of doing agribusiness
Peasant (farm) economy is not legal entity... Its head is registered as an individual entrepreneur.
Is he obligated to pay insurance premiums in a fixed amount twice: for himself as an individual entrepreneur and for himself as the head of a peasant (farm) economy (he does not carry out other activities, except as the head of a peasant (farm) economy)?
On this issue, we adhere to the following position:
The head of a peasant (farm) enterprise, registered as an individual entrepreneur, is not obliged to pay insurance premiums for himself in fixed amounts for two reasons. For the head of a peasant (farm) economy, which is individual entrepreneur, it is necessary to pay insurance premiums for compulsory pension insurance and compulsory health insurance in fixed amounts: 26,545 rubles for the billing period of 2018 for compulsory pension insurance and 5840 rubles for the billing period of 2018 for compulsory health insurance.
Justification of the position:
Individual entrepreneurs (including heads of peasant (farmer) enterprises - RF Tax Code) are recognized as payers of insurance premiums (RF Tax Code).
It should be noted that a peasant (farm) economy can exist in two forms that differ from each other in their legal status: as entities that do not have the status of a legal entity (Civil Code of the Russian Federation), or as legal entities (Civil Code of the Russian Federation).
A peasant (farm) economy without forming a legal entity is subject to mandatory state registration by registering as an individual entrepreneur a citizen defined in the agreement as the head of a farm, or a citizen who creates such a farm individually (Civil Code of the Russian Federation, Federal Law of 11.06.2003 N 74-FZ "On a peasant (farm) farm", see also the following material: State registration of a peasant (farm) economy).
At the same time, regardless of the form in which a peasant (farm) economy is registered - as a legal entity or without forming a legal entity, its head is recognized as a payer of insurance premiums (see also the RF Constitutional Court of June 24, 2014 N 1551-О).
Individual entrepreneurs pay insurance premiums for compulsory pension insurance and compulsory health insurance for themselves in amounts that are determined in the manner prescribed by the Tax Code of the Russian Federation.
Heads of peasant (farm) households pay insurance premiums for compulsory pension insurance and for compulsory health insurance for themselves and for each member of the peasant (farm) economy in amounts determined in the manner prescribed by the Tax Code of the Russian Federation.
Accordingly, the heads of peasant (farm) households, although for the purposes of the Tax Code of the Russian Federation, are equated to individual entrepreneurs (Tax Code of the Russian Federation), but the provisions of the Tax Code of the Russian Federation establish a separate procedure for determining the amount of insurance premiums for them.
A peasant (farm) economy without forming a legal entity is subject to mandatory state registration by registering its head as an individual entrepreneur. In this regard, we believe that the head of a peasant (farm) enterprise, registered as an individual entrepreneur, is not obliged to pay insurance premiums for himself in fixed amounts for two reasons.
There are examples of litigation in which the controlling authorities proceeded from the fact that individual, registered simultaneously as the head of a peasant (farm) economy and as an individual entrepreneur, is obliged to pay insurance premiums in the form of fixed payments for each of the specified grounds.
For example, in the definition of the Armed Forces of the Russian Federation of 01.07.2016 N 309-KG16-6659, the AC of the Ural District of 18.02.2016 N F09-12022 / 15 in case N A76-32547 / 2014, from 08.07.2015 N in case N A76-25022 / 2014 this approach was not supported.
At the same time, in the FAS of the North Caucasus District of 06/20/2014 N F08-3698 / 14 in case N A53-15654 / 2013, the judges proceeded from the fact that the payment of insurance premiums by the head of the peasant (farm) economy for himself as an individual entrepreneur is not grounds for exempting him from paying insurance premiums for him as a member of a peasant (farm) economy.
In this case, the judges referred, in particular, to the Presidium of the Supreme Arbitration Court of the Russian Federation dated 02.07.2013 N 58/13, according to which the payment of insurance contributions by the head of a peasant (farm) farm for a member of such a farm and by the same member of a peasant (farm) farm as an individual entrepreneur is made from various sources (there is no double taxation of insurance premiums).
A similar logic was applied by judges in the CA of the Moscow District of 01.10.2015 N F05-13001 / 15 in case N A41-56940 / 2014: payment of insurance premiums by the head of the peasant (farm) farm and by the same head of the peasant (farm) farm as an individual entrepreneur is carried out from various sources.
Meanwhile, it should be noted that in the aforementioned resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation, the dispute concerned the payment of insurance premiums by the head of the peasant (farm) farm not for himself, but for another member of the peasant (farm) farm, who was registered as an individual entrepreneur.
In addition, the conclusions presented in the above-mentioned decisions of the courts of the North Caucasus and Moscow districts relate to peasant (farmer) enterprises registered as legal entities.
In the situation under consideration, the peasant (farm) economy is not a legal entity. In this case, in our opinion, the payment by the head of the peasant (farm) farm of insurance premiums in a fixed amount for himself as a member of the peasant (farm) farm and for himself as an individual entrepreneur will be carried out from one source, respectively, there should be only one time.
Thus, we believe that in the situation under consideration, for the head of a peasant (farm) enterprise, who is an individual entrepreneur, insurance contributions should be paid for compulsory pension insurance and compulsory health insurance in fixed amounts: 26,545 rubles for the billing period of 2018 for compulsory pension insurance and 5840 rubles for the billing period of 2018 for compulsory health insurance.
Prepared by:
Expert of the Legal Consulting Service GARANT
Arykov Stepan
Answer passed quality control
The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
Question 15. Civil status of a full partnership and limited partnership. Peasant (farm) economy as a legal entity.
Clause 1 of Article 68 of the Civil Code of the Russian Federation defines a business partnership (hereinafter referred to as HT). Business partnerships are commercial organizations with share capital divided into shares of participants... The property created at the expense of the participants' contributions, as well as produced and acquired by the economic partnership in the course of its activity, belongs to it by right of ownership.
The legal status of business partnerships, the rights and obligations of its participants are determined by the Civil Code of the Russian Federation. To date, there is no special law regulating the activities of HT.
There are two forms of HT:
1. Full partnership (association of persons)
2. fellowship of faith (limited partnership - capital pooling) item 3. Art. 66 of the Civil Code of the Russian Federation
Individual entrepreneurs and (or) commercial organizations can be participants in general partnerships and general partners in limited partnerships, while citizens and legal entities can be investors in limited partnerships (clause 4 of Article 66 of the Civil Code of the Russian Federation).
Business partnerships can be (participants) in other business partnerships and companies, except for the cases provided for by the Civil Code of the Russian Federation and other laws.
A contribution to the property of a business partnership may be money, securities, other things or property rights or other rights that have a monetary value.
Full partnership ... Such an economic partnership is recognized as complete, the participants of which, firstly, carry out entrepreneurial activities on behalf of the partnership and, secondly, are subsidiary liable for its obligations with all property belonging to them (clause 1 of article 69 of the Civil Code). If a participant in a full partnership does not have personal property, in connection with which creditors to cover his personal debts levy a claim on his share in the contributed capital of the partnership, his participation in the full partnership is terminated (Article 80 of the Civil Code). Despite the existence of individual property liability of the participants for the debts of such an association, in Russian civil law it was traditionally recognized as a legal entity. In this capacity, it is fundamentally different from a simple partnership, which is an agreement on joint activities (Article 1041 of the Civil Code).
The liability of the general partners for the partnership's debts by personal property makes it unnecessary to impose any special requirements on the joint-stock capital of the partnership, because the property of each of the partners becomes the most important guarantee of repayment of possible debts. Therefore, the law does not require the partnership to have an obligatory minimum of property, although it must have a certain contributed capital and in fact always does. In addition, the responsibility of the general partners is explained by the indication in the company name of the full partnership of the names (or company names) of its participants (clause 3 of article 69 of the Civil Code).
A general partnership is created on the basis of a constituent agreement, which must be signed by all of its participants (thereby expressing their will to create a partnership and to participate in it). From the moment of state registration of this agreement, the partnership appears as a legal entity.
The business of a full partnership can be carried out both in the traditional way - by each of its participants, and at their will, directly expressed in the constituent agreement, by all participants jointly (i.e. by their obligatory consent to the conclusion of each partnership transaction) or by one or more separate , the most experienced participants (clause 1 of Art. 72 of the Civil Code). In the latter case, the other participants in the partnership, if necessary to make transactions on its behalf, must obtain a power of attorney from such partners responsible for the conduct of common affairs. At the same time, the partners of the partnership are not required to know about possible restrictions on the powers of individual participants in the partnership. When concluding a deal, it is enough for them to make sure that they are dealing with one of the general partners, assuming that he has the right to act on behalf of the partnership. Therefore, transactions concluded on behalf of the partnership by any of its participants will be valid, unless the partnership itself can prove that the counterparty to the transaction knew or should have known about the lack of authority of a particular participant.
A change in the composition of participants entails the termination of the partnership (part 2 of article 81 of the Civil Code). However, this may not happen if memorandum of association or the agreement of the remaining participants in the partnership provides for the continuation of its activities in this situation (clause 1 of article 76 of the Civil Code).
Fellowship of faith is such an association of persons in which some participants carry out entrepreneurial activity on behalf of the partnership and at the same time are jointly and severally responsible with their personal property for its debts, i.e. are full partners (and constitute a full partnership within a limited partnership), while others only contribute to the property of the partnership, not participating directly in its business activities, and bear only the risk of their loss (investors, partners) (clause 1 of article 82 GK). Two categories of participants: general comrades and contributors (limited partners). The inclusion of the name (name) of the investor in the company name of the limited partners automatically leads to his transformation into a full partner and, consequently, to his unlimited joint liability for the partnership's debts (clause 4 of article 82 of the Civil Code). After all, the indication of the participant's name in the company name of the partnership always serves as an important reference point for potential creditors.
For the same reasons as in a full partnership, the only constituent document of the limited partners remains the constituent agreement, signed by all general partners, and only by them (clause 1 of article 83 of the Civil Code).
Peasant (farm) economy. A peasant farm can be formed both without a legal entity and be a legal entity... In agriculture, entrepreneurial activity without forming a legal entity can be carried out in the form of running a peasant (farm) economy. If able-bodied members of his family, other relatives and other persons participate in the activities of the farm, then they are not entrepreneurs. Only the head of the peasant (farm) economy acts as an entrepreneur (clause 2, article 23 of the Civil Code). Art. 257 of the Civil Code establishes a regime of common joint ownership of a peasant (farm) farm unless otherwise specified by law or agreement between members of the farm.
Citizens carrying out joint activities in the field agriculture without the formation of a legal entity on the basis of an agreement on the creation of a peasant (farm) economy (Article 23), has the right to create a legal entity - a peasant (farm) farm (Article 86.1).
Farm is considered to be created from the date of its state registration.
Peasant (farming) economy as a legal entity is based on membership relations (pooling of contributions of members of peasant farms). KFH members are both relatives of each of the spouses (family members), the number of which is not limited, and non-relatives, the number of which should not exceed 5 people. A citizen can be a member of only one peasant (farm) economy, created as a legal entity.
The property of a peasant (farm) economy, formed by contributions from members, belongs to him on the basis of ownership.
When the creditors of a peasant (farm) farm are levied on a land plot owned by the farm, the land plot is subject to sale at a public auction in favor of a person who, in accordance with the law, has the right to continue using land plot for the intended purpose.
Members of a peasant (farm) economy, created as a legal entity, bear subsidiary responsibility for the obligations of a peasant (farm) economy.
Farms can, by agreement between themselves, create associations in the form of associations or unions of farms on territorial and sectoral grounds, and can also be founders, participants, members of commercial and non commercial organizations.
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Peasant- farm - this is one of the organizational and legal forms that are registered by agricultural producers and processors. In a peasant farm, individuals are united by kinship or property, but one person can also create it. How to register a peasant farm and what features does this form of business have?
Legal features of peasant farms
There is a special federal law of 11.06.2003 No. 74-FZ, which specifies the procedure for registering a farm and its further activities. However, if you compare this normative act with the law "On LLC", it turns out that many issues of peasant farms are considered very superficially.
The disposal of the property, its division, payment of compensation, the rights and obligations of the members of the household should be spelled out in an agreement, to which the law does not impose any requirements. Perhaps the legislators proceeded from the fact that close people unite in a peasant-farm economy, so there is no need to strictly regulate their interaction with each other.
The procedure for registering peasant farms is not much different from the registration of an individual entrepreneur, moreover, the law of 08.08.2001 No. 129-FZ "On state registration" does not mention this organizational and legal form at all.
It is unambiguously clear from Law No. 74-FZ that a peasant farm is not a legal entity, although it may consist of several members. A private farm is also not recognized as an individual entrepreneur, but information about him is entered in the register of USRIP by the name of the head of the farm.
Despite the fact that there is no legislative clarity in the definition of a peasant farm, it is registered quite often in Russia. As of March 1, 2017, there were 150 634 peasant farms in the USRIP, of which 25 845 entities were registered in 2016.
What kind legal features Can peasant farms be called key? There are quite a few of them:
- the main activity of the farm should be related to the production, processing, sale of agricultural products;
- a peasant farm is not a legal entity or individual entrepreneur, but after registration of a peasant farm, its head receives the status of an individual entrepreneur;
- the head of a peasant farm can be replaced if he voluntarily abandoned his duties or cannot fulfill them for more than six months;
- the change of the head of the farm does not terminate his membership in the farm;
- members of a peasant-farm economy can only be individuals who are in kinship or property relations (relatives of the spouse of the head of the farm, with whom he has no blood relationship: father-in-law, mother-in-law, father-in-law, mother-in-law, son-in-law, sister-in-law, etc.);
- admission to peasant farms of no more than five persons who are not related to the head of the farm is also allowed;
- members of peasant farms act on the basis of an agreement that spells out all the key issues of activity;
- property, products and income of the farm belong to all its members on the basis of joint ownership, but by agreement can be divided into shares;
- transactions on behalf of the farm are concluded by its head;
- the farm is liable for its obligations with all its property;
- a member of a peasant farm can leave it, but continues to bear subsidiary liability for the obligations of the farm for two years after leaving;
- in the event of a withdrawal from a peasant farm, land plots and implements of production are not allocated, but the former participant is paid monetary compensation proportional to his share in the common property.
By its legal nature (the presence of several members acting by agreement and having shares in joint property), a farm looks like a legal entity, but full property liability for obligations brings it closer to an individual entrepreneur.
In general, if you want to start a business in the agricultural sector, then registration of a peasant farm is optional. With the same success, you can open or that will work on the special tax regime of the Unified Agricultural Tax.
Perhaps the main reason for the popularity of registration of peasant farms in Russia can be called special programs of state support, many of which sponsor peasant farms, and not individual entrepreneurs or organizations. If you were attracted by one of these state programs to support budding farmers, we will tell you how to register a farm with the tax office.
Documents for registration of a peasant farm
For registration of a peasant farm, a special application form is provided, which is in many ways similar to an application for registration of an individual entrepreneur. An application for registration of a peasant farm is submitted in the form R21002, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6 / [email protected]
Requirements for filling out an application on form P21002 are similar to filling out. If the future head of a peasant farm personally submits documents for registration of a peasant farm in tax office, then it is not required to certify the application with a notary. Sign the P21002 form in the presence of the tax inspector.
- Download the application form for registering a peasant farm in the form of R21002
The next standard document is a copy of the applicant's passport. If you personally submit an application for registration of a peasant farm, you do not need to certify a copy of your passport with a notary. You must have the original passport with you so that the IFTS officer verifies it with a copy.
The state fee for the registration of a peasant farm is paid for the same amount and according to the same details as for the registration of an individual entrepreneur. You can prepare a receipt through or ask for a sample to fill out at the registering office.
If a peasant farm will include one person, then this is the list of documents for registering a peasant farm. If there will be several persons on the farm, but an agreement between the members of the farm must be submitted to the inspection.
For this document, as we said above, the law does not impose any special requirements, except for the list of mandatory information (Article 4 of Law No. 74-FZ). So, the agreement should define the rights and obligations of the members of the farm, the powers of the head of the farm, the procedure for the distribution of income. Specific conditions are determined by agreement between the future owners of the farm.
It is not necessary to document family ties between members of the peasant farm, because the Inspectorate of the Federal Tax Service is not entrusted with the authority to verify this information. What consequences are possible if it turns out that peasant farms include persons who are not related by kinship or property, the law does not determine.
However, among the reasons for the termination of the economy there is also such as "by court decision." That is, it is quite possible that at the suit of the Inspectorate of the Federal Tax Service or other interested persons, the peasant farm can be liquidated due to the lack of family ties between its members.
In total, the following must be submitted to the IFTS at the place of registration of the future head of the farm:
- completed, but not signed application in the form of Р21002;
- a copy of the applicant's passport;
- a receipt for payment of the state duty for 800 rubles;
- an agreement concluded between the members of the peasant farm (if the farm has several members).
We remind you that if the documents are not submitted during a personal visit to the IFTS (by mail or by power of attorney), then the P21002 form and a copy of the passport must be certified by a notary. When submitting through a proxy, in addition, you must prepare a power of attorney for the representative. If everything is in order, then five working days after the submission of the documents, the farm will be registered.
Available for our users service of free verification of documents for business registration 1C specialists:
Transition to a special tax regime
Another important issue that must be resolved immediately upon registration of a peasant farm or no later than 30 days from the date of creation is the transition to a special tax regime. A peasant farm can operate on preferential special regimes that significantly reduce the tax burden:
To operate within these taxation systems, you must submit a transition application on time. If this is not done, then the farm will automatically operate on the general taxation system ().
IN general case, OSNO is a tax regime with the highest tax burden, but a five-year grace period is provided for peasant farms, when personal income tax is not paid from the income received (article 217 of the Tax Code of the Russian Federation). In addition, grants for development, one-time assistance for the household arrangement of a novice farmer, subsidies from regional budgets are not subject to income tax. All this allows us to conclude that for farms general system taxation can be quite beneficial, especially if you also get VAT exemption.
Peasant (farm) farms
Peasant (private) farms occupy a special place in the system of organizational and legal forms of management business activities.
The constitutional basis for the organization and activities of peasant (farmer) households is Art. 8, 9, 34, 36 of the Constitution of the Russian Federation. In addition, their activities are regulated by the RF LC, RF CC, Federal Law No. 74-FZ of June 11, 2003 “On Peasant (Farming) Economy”.
A peasant (farm) economy 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 ...
A farm can be established by one citizen.
The law determines that a farm carries out entrepreneurial activities without forming a legal entity. The rules of civil law are applied to its activities, which regulate the activities of legal entities that are commercial organizations.
At the same time, Art. 86.1 of the Civil Code of the Russian Federation establishes that citizens who carry out 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) farm have the right to create a legal entity - a peasant (farm) farm.
A peasant (farm) economy, created as a legal entity, is a voluntary association of citizens on the basis of membership for a joint production or other economic activity in the field of agriculture, based on their personal participation and the consolidation of property contributions by members of a peasant (farm) economy.
The property of the peasant (farm) economy belongs to him on the basis of ownership. A citizen can be a member of only one peasant (farm) economy, created as a legal entity.
When the creditors of a peasant (farm) economy are levied on a land plot owned by the farm, the land plot is subject to sale at a 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) economy, created as a legal entity, bear subsidiary responsibility for the obligations of the peasant (farm) economy.
The peculiarities of the legal status of a peasant (farm) economy, created as a legal entity, are determined by law.
In this regard, the provisions of Art. 86.1 of the Civil Code of the Russian Federation must be taken into account in the Federal Law "On peasant (farm) economy". However, before today this has not been done.
Organs state power, local governments promote the creation of farms and the implementation of their activities, provide support to farms, including through the formation of economic and social infrastructures to ensure their access to financial and other resources. Interference of these bodies in the economic and other activities of the farm is not allowed, except for established cases.
Capable citizens of Russia have the right to create a farm. foreign citizens and stateless persons.
Farm members may be:
- 1) spouses, their parents, children, brothers, sisters, grandchildren, as well as grandparents of each of the spouses, but not more than from three families. Children, grandchildren, brothers and sisters of members of a farm can be admitted to a member of a farm upon reaching the age of 16;
- 2) citizens who are not related to the head of the farm. The maximum number of such citizens cannot exceed five people.
Citizens who have expressed a desire to create a farm conclude an agreement among themselves. In case of establishment of a farm by one citizen, an agreement is not required. The agreement is accompanied by copies of documents confirming the kinship of citizens who have expressed a desire to create a farm. It is signed by all members of the farm. Changes regarding the composition of the farm must be incorporated into the agreement.
A farm is considered established from the date of its state registration.
It's important to know!
The structure of the property of a farm may include a land plot, farm and other buildings, amelioration and other structures, productive and working cattle, poultry, agricultural and other machinery and equipment, vehicles, inventory and other property necessary for the operation of the farm.
The fruits, products and income received by the farm as a result of the use of its property are common property members of the farm.
It is determined that the property of a farm belongs to its members on the basis of joint ownership, unless otherwise established by an agreement between them. The shares of the members of the farm are established by agreement between them.
The members of the farm jointly own, use and dispose of the property of the farm in accordance with the procedure determined by the agreement. For transactions made by the head of the farm in the interests of the farm, it is responsible for its property.
The Law defines the legal consequences of members leaving the farm. It has been established that when one of its members leaves the farm, the land plot and the means of production of the farm are not subject to division.
At the same time, if a citizen leaves the farm, he has the right to monetary compensation commensurate with his share in the common ownership of the farm property. Payment term monetary compensation is determined by mutual agreement between the members of the farm or, if mutual agreement is not reached, in a judicial proceeding and cannot exceed a year from the moment the member of the farm submits an application to leave the farm.
A citizen who left the farm, within two years after leaving it, bears subsidiary liability within the value of his share in the property of the farm for obligations arising from the activities of the farm until the moment it leaves the farm.
When a farm is terminated due to the withdrawal of all its members from it, the property of the farm is subject to division among the members of the farm.
The inheritance of farm property is carried out in accordance with the Civil Code of the Russian Federation.
For the implementation of its activities by a farm, land plots from agricultural land may be provided and purchased. For the construction of buildings, structures and structures necessary for the implementation of its activities, land plots from agricultural lands and lands of other categories may be provided and purchased. The procedure for the provision of land plots for a farm to carry out its activities is established by the RF LC. Decision executive body the state authority or local self-government body on the refusal to provide a land plot for the implementation of its activities by a farm may be challenged in court.
The limiting (maximum and minimum) sizes of land plots in state or municipal ownership and provided for the implementation of its activities by a farm are established by the laws of the constituent entities of the Russian Federation.
A citizen who is a participant in the common share ownership of a land plot of agricultural land has the right to demand the allocation of a land plot on account of a land share arising from the privatization of agricultural land before the entry into force of the Federal Law "On the turnover of agricultural land" activities, expanding such activities.
New members may be admitted to the farm. Their reception is carried out by mutual consent of the members of the farm on the basis of an application from a citizen to writing... Membership in a farm terminates when the farm member leaves the farm or if a member of the farm dies. The withdrawal is carried out but his application in writing.
The members of the farm establish by mutual agreement internal routine farm, rights and obligations, taking into account qualifications and economic needs, as well as responsibility for failure to fulfill established obligations.
Each member of the farm has the right to a part of the income received from the activities of the farm in cash and (or) in kind, fruits, products (personal income of each member of the farm). The amount and form of payment of personal income to each member of the farm are determined by agreement between the members of the farm.
One of its members is recognized as the head of the farm by mutual agreement. If a farm is created by one citizen, he is its head. He must act in the interests of the farm he represents in good faith and reasonably and must not take actions that infringe on the rights and legitimate interests of the farm and its members. The head of the farm: organizes the activities of the farm; acts on behalf of the farm without a power of attorney, including representing his interests and concluding transactions; issues powers of attorney; hires workers in the farm and dismiss them; organizes accounting and reporting of the farm; exercises other powers determined by the agreement between the members of the farm.
If the head of the farm is unable to fulfill his duties for more than six months or his death, or the head of the farm voluntarily renounces his powers, the members of the farm recognize, but by mutual consent, the head of the farm of another member.
The main activities of the farm are the production and processing of agricultural products, as well as transportation (transportation), storage and sale of agricultural products. own production... The members of the farm independently determine the types of activities, the volume of agricultural production based on their own interests.
It's important to know!
Transportation carried out by motor transport of a farm for its own needs is the transportation of: raw materials, feed; manufactured and processed agricultural products; agricultural machinery and spare parts for it; seeds; fertilizers; fuels and lubricants; other cargo used to meet the needs of the farm.
Farms in order to coordinate their entrepreneurial activities, represent and protect common property interests, but by agreement among themselves, create associations in the form of associations or unions of farms, and can also be founders, participants, members of commercial and non-profit organizations.
Cases of termination of the existence of a farm have been established:
- a) in case of a unanimous decision of the members of the farm to terminate the farm;
- b) if there are no members of the farm or their heirs left who wish to continue the activities of the farm;
- c) in case of insolvency (bankruptcy) of the farm;
- d) if a production cooperative or business partnership is created on the basis of the property of a farm;
- e) on the basis of a court decision.
Disputes arising in connection with the termination of the farm are resolved in court. The termination of the farm is carried out according to the rules of the Civil Code of the Russian Federation.
People who are engaged in agricultural activities sooner or later begin to wonder how to further develop their business, while formalizing it in accordance with the law. Often, the most popular are two forms - individual entrepreneurs and peasant farms. Few can boast of knowing how one concept differs from another. However, when choosing and registering a status, you need to understand the intricacies and find out which is better - an individual entrepreneur or a peasant farm.
IE - an individual entrepreneur - an individual who is granted the right to carry out commercial activities.
IP advantages
The advantages of the form of individual entrepreneurship include the following points:
- more simple system registration and termination of activities;
- conducting accounting and submission of reports is optional;
- some administrative fines are significantly lower;
- you do not need a legal address for registration;
- registration costs are minimal;
- profit is the property of the entrepreneur;
- wide range of taxation systems.
Disadvantages of IP
Now let's look at the cons:
- response on 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 funding;
- lack of opportunity to sell the business.
What is a peasant farm
KFH - a peasant (farm) economy - is a group of people who have a family relationship with each other. This gives them the opportunity to jointly implement agricultural activities. One individual is considered the founder of a farm, the rest have a contractual relationship, but they all have equal rights.
Peasant farm advantages
Among strengths this form of business organization:
- the availability of benefits for registration and tax assessment;
- availability government programs business support;
- a wide range of activities: gardening, floriculture, viticulture, livestock, poultry, beekeeping and others;
- a good option for a family business.
Disadvantages of peasant farms
Vulnerabilities include:
- significant costs for setting up a business (land and special equipment);
- the inability to postpone the performance of their duties for some time;
- the likelihood that the business will not immediately generate income;
- it is not always possible to sell products at a bargain price;
- business success also depends on natural factors.
Features of IP registration
Registration of an individual entrepreneur takes place at the place of residence of an individual. An alternative option is registration with the tax service, taking into account a temporary registration. If approved, all data is entered into the general register of the individual entrepreneur.
Here are the stages a future entrepreneur goes through to register his business:
- Preparation of the necessary set of information (type of activity and OKVED code) and documents (copy of the passport, application for registration as an individual entrepreneur, a receipt that confirms the payment of the state duty).
- Submission of papers to the registration authority.
- In case of success - receipt of the USRIP record sheet.
- IP registration in the state funds of the extra-budgetary type.
- Obtaining state statistics codes.
- Making a seal (if necessary).
Required documents
The tax office will need to submit:
- application for state registration of an individual as an individual entrepreneur;
- receipt of payment of state duty;
- application for the transition to a simplified taxation system;
- copy of your passport.
Peculiarities of registration of peasant farms
Registration of a peasant (farm) economy takes place with the tax authorities at the place of residence. Usually the activity is organized there.
A peasant farm can also be registered by an adult capable citizen who does not have citizenship or whose citizenship is not Russian.
PF activities should not be tied to a specific location. Therefore, there are many ideas for business options.
Required documents for registration of a peasant farm
The list of documents includes:
- registration application;
- an agreement on the establishment of a peasant farm (only needed if the number of participants in the farm is more than one person)
- receipt of payment of state duty;
- application for the transition to a special tax regime;
- copy of the passport of the head of the household;
- copies of documents that confirm the presence of family ties between members of the economy;
- list of selected OKVED codes.
Number of members and related rules
PF members can be spouses, children, brothers or sisters, fathers and mothers, and even more distant relatives who have reached the age of sixteen; the number of related members of the household is not limited by law. But: in one household there can be no more than three families.
In a peasant farm, you can even accept those 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
It is possible to create a farm with a parallel assignment of the status of a legal entity or without it (at the moment only so), as an individual entrepreneur or a private household.
Legal entity KFH
The new edition of the Federal Law "On Peasant Farms" dated 11.06.2003 N 74-F3 does not provide for the possibility of registering a farm with the status of a legal entity. However, the peasant farm, which acquired legal status in accordance with a similar 1990 law, 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 business days in advance.
SP - head of farm
In accordance with Art. 23 of the Civil Code of the Russian Federation, the head of a farm can be called an individual entrepreneur. In this case, he acts as both an entrepreneur and a representative of the economy, who acts on behalf of all its members. This obliges him to submit documentation to the control authorities for both statuses.
It is noteworthy that some sources deny the possibility of registering peasant farms with the current status of an individual entrepreneur. But you need to rely solely on the law, which is often updated, and this must also be taken into account.
LPH or KFH
LPH - personal subsidiary farm; it is a form of non-entrepreneurial economic activity that anyone can carry out if he has a personal plot. LPH does not require registration at state level, does not provide for membership, is exempt from paying taxes and keeping records.
Citizens can start working in this status immediately after registration of rights to the land plot, which is provided for private household plots. It should be noted that this form is designed to meet the personal needs of those who run the household. That is, it is not aimed at making a profit. 
Hence, there are many disadvantages of private household plots. For example, there is a restriction on the permissible area of \u200b\u200ba 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 not run by a farmer-entrepreneur, but by an individual - independently or together with family members - and they manufacture products not for the sake of sale, but for their own consumption.
A peasant farm is the choice of the farmer who plans to develop his business. The head of the KFH IE has significant advantages over private household plots:
- more than 2.5 hectares of land for legal use;
- obtaining large amounts of state support;
- the possibility of official cooperation in the sale of products with many categories of buyers;
- receiving large sums borrowed money from banks;
- the ability to create new jobs and attract employees legally;
- availability of tax benefits.
The choice between private household plots and private farms is based on the determination of the purpose of creating an economy.
Accounting department of farm
Peasant farms, like other types of economic activity, require accounting. This must be done in such a way that the regulatory authorities are provided with the necessary information regarding property status, expenses, income and financial results farmers. However, in this case, the situation is complicated by uncertainty legal status farms. Therefore, the organization of accounting in peasant farms is associated with its organizational formas well as management structure and production size. This point needs to be clarified.
To ensure accurate accounting in peasant farms, you can hire a specialist accountant who can act as chief Accountant, a freelance employee, a full-fledged farm employee.
All reports can also be made by the head of the farm.
As a rule, it is said about the need for the head of the peasant farm to keep records of materials and goods in accordance with the type of organization of agriculture, animals and poultry, costs for the maintenance and operation of equipment, for repairs and maintenance, rent, expenses and income, etc. You also need to generate standard accounting reports on product sales.
Peasant farm tax incentives
Tax benefits for representatives of peasant farms are indicated in part 14 of Art. 217 of the Tax Code of the Russian Federation. According to this law, personal income tax does not apply to:
- income of members of peasant farms received from the sale of manufactured products during the first five years;
- amounts received as grants for the creation or development of peasant farms;
- subsidies that were provided to the heads of peasant farms from budget system countries.
State support of peasant farms
The state supports the creation and development of a system of lending to producers of agricultural products, ensures equal rights in access to loans for business development.
The state provides property support to peasant farms on the basis of federal lawregulating the development of small-scale entrepreneurship: a farm can receive state or municipal property for use in the form of land plots, buildings, buildings, non-residential premises, equipment, vehicle, special equipment, etc. Assistance can be provided on different terms: free of charge, for a fee or as a benefit.
Experienced entrepreneurs consider the following points to be important in starting their own agricultural business:
- Better to buy your own piece of land, even if it is far from home. This is an additional security measure.
- If the capital is small, then it is better to start with vegetable growing. In a few years, this area will bring tangible income.
- If there is significant start-up capital it is better to start a business with animal breeding. Pig breeding is one of the most lucrative options.
- It is necessary to use additional labor, since it is usually difficult to cope with the available volume of work alone. Wage-earners Is a great option.
- It is necessary to sell the manufactured products correctly and in full: you need to conclude contracts with wholesale buyers, markets and supermarkets.
Compare 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 individual entrepreneur, can be decided by considering the characteristics compared in it.
Recently, there has been a tendency for entrepreneurs to register private 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 the one who plans to open own business... And the future entrepreneur needs to proceed from own tasks and goals.
Public services in detail - how to register an individual entrepreneur and a farm: Video
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