Peasant farming. Opening a farm Power of attorney to register the creation of a peasant farm with the Federal Tax Service

Many enterprising villagers sooner or later think about where to start farming. Profit from own or leased land can become family business. To register a farm, it is first determined in which direction the activity will be carried out.

A competent adult has the right to form a peasant farm. He may have Russian citizenship, foreign citizenship, or not have it at all.
The peasant farm must be headed by its head.
A peasant farm can consist of all direct relatives, with a maximum of three families. For example, husband, daughter, sister, grandmother, grandson, etc.
Younger family members are accepted into farming after 16 years of age.
It is allowed to have people in the household who are not related to the head. There can be no more than 5 people.
The property of the farm belongs to all its participants. A person who leaves the farm is entitled to compensation, which is commensurate with his share.
Each member of the farm is obliged to personally take part in its activities.

Opening a peasant farm: step-by-step instructions

Peasant farms, like any farming in Russia, are engaged in the cultivation and processing of agricultural products. First you need to determine which field of activity you belong to - raising animals or plants. Later, you can combine several directions at once, but initial stage choose one.

A person who decides to open a peasant farm must have skills and experience in the chosen type of activity or any other agricultural field. If a person has an agricultural education, this will have a positive effect on farming.

The main condition for any peasant farm is the availability of land. Whether it is owned or rented does not matter. The site must be suitable for conducting the selected economic activity.

Drawing up an agreement

According to federal law, all interested persons must draw up and enter into an agreement before opening a CFC. If the farm is created by one person, then there is no need to draw up this document.

The agreement must describe the following information:

appointment of the head;
information about all members of the farm;
their rights and responsibilities;
the procedure for the formation and disposal of KFC property;
the procedure for admitting a new member to the farm;
the procedure for terminating an agreement with the farm of the person who left;
scheme of distribution of agricultural products.

What documents are required to open a peasant farm?

A farm begins to exist after registration with a government agency. To do this, you need to submit the collected documents to the Federal Tax Service, which relates to the place of registration of the head. Registration of a peasant farm is similar to registration of an individual entrepreneur. Preparing a package of documents usually does not require the assistance of a third party.

Documentation	Explanations
Agreement of this peasant farm	All members must sign on it. It will need to be accompanied by copies of documents that confirm the relationship of all participants. If there is only one member of the household, then a decision on the creation of a peasant farm, drawn up according to the model, is provided
Application for registration of peasant farms	Form P21002. It can be downloaded from the Internet or taken from the tax office
Receipt for payment of state duty	Its cost is 800 rubles. The fee is paid by the head of the peasant farm. If registration is refused, the cost of the fee will not be reimbursed. If you re-submit, payment will be made again.
Passport of the head of the peasant farm	Copy may be used

The head of a peasant farm has the opportunity to send documents to the tax service in several ways:

Personally.
Through the Federal Tax Service website.
Through a representative.
By using postal item with a description of the attachment.

If the package of documents will not be delivered in person, it will need to be certified by a notary. It is important to provide the tax office reliable information concerning the kinship of members. If during the inspection it turns out that the information is false, the peasant farm will be liquidated within the prescribed time frame.

Peasant farm registration process

Accepted documents are reviewed by tax service specialists within 5 days. When the decision is made, the documents will be handed over in person or sent by mail. If the registration result is positive, the head of the peasant farm receives the following documents from the Federal Tax Service:

extract from the Unified State Register of Individual Entrepreneurs;
notification of registration with the Federal Tax Service;
certificate of state registration of the head of the peasant farm.

This is where the hassle with registration ends. After receiving the papers, members of the established farm can begin work. Peasant farms also need to register with statistical authorities, which usually inform about this themselves.

Tax regime

The most favorable taxation regime for farming is the Unified Agricultural Tax. The calculations take into account VAT, income tax and property tax.

Only those farms in which 70% of their activity is the production of agricultural products have the right to use this taxation system. There are also special benefits for them.

Attention! Without submitting an application to select the Unified Agricultural Tax, by default the peasant farm is listed on the OSNO. It is recommended to write an application for choosing this taxation system immediately when submitting papers to the Federal Tax Service. Otherwise, an existing peasant farm on OSNO, which has submitted an application for Unified Agricultural Tax, will be able to switch to it only from next year.

State support for KFC

The Russian Ministry of Agriculture supports beginning farmers through various programs. To determine the type of support that a particular farm in a particular region can count on, you need to contact the local agricultural authorities. They will advise you on existing programs, requirements and how to arrange everything correctly.

What the state can finance:

subsidy for the purchase of fuels and lubricants;
special tax regime with a five-year deferment;
government order;
information and advisory assistance;
regulation of tariffs and prices.

Small businesses and peasant farms can count on the following support from the regional administration:

repurchase of leasing special equipment;
assistance in the implementation of projects important for the region.

Exists whole program support rural areas, which involves employing young specialists to work in agriculture in favorable conditions. To do this, they can be provided with housing, etc.

Where to get a plot of land for a peasant farm

The land on which farming is proposed must be designated for agricultural use. The land plot is registered as a property or leased.

The head of a peasant farm will have several options for choosing a land plot:

Rent from the municipality.
Rent from the owner.
Purchase of agricultural land.
Free receipt of land for peasant farms.

In the first case, an application for a desire to rent a plot of land is submitted to the authorities local government. But here you will have to face some bureaucratic nuances. If you want to avoid them, you can rent land from a private person. In this case, the owner of the plot has the right to independently set the value of the land, often overestimating it. When the parties agree, a lease agreement is drawn up.

If you want to become the owner of the land yourself, then it is worth conducting a thorough check of the documents from the seller. It is recommended that you read the extract from the Unified State Register to find out about the actions that the owner performed with the site. When purchasing agricultural land, there is one caveat: if they want to buy the same plot government bodies, the advantage is on their side.

A plot of land can be obtained completely free of charge for 6 years. This right is described in subsection. 6 paragraph 2 art. 39.10 Land Code. The only requirement is that the purpose of use must be to run a peasant farm. The state transfers ownership of this plot after 5 years, if all this time it has been used according to the established purposes.

What to do

Any peasant farm will have to engage in livestock or crop production. It is allowed to additionally carry out activities to process their own products or those purchased from neighboring farms.

The larger and more multifunctional the farm, the more specializations it will be able to cover. This will make it more resilient to any market situation. Such enterprises guarantee their participants stable income, but at the initial stage and subsequently it will be necessary to invest large amounts of money.

Crop production

The climate for growing a particular crop may vary, so you will have to choose a crop that will grow well in a given climate and soil. Installing a greenhouse will be a salvation for cold climates.

Cereals	Legumes	Vegetables	Fruits	Berries	Greenery	Mushrooms
Wheat	Beans	Tomatoes	Apples	Strawberry	Parsley	Champignon
Oats	Lentils	Radish	Pears	Raspberries	Dill	Oyster mushrooms
Barley	Peas	Potato	Peaches	Cherries	Sorrel	Honey mushrooms
Buckwheat	Chickpeas	Beet	Plums	Grape	Basil	Chanterelles
Sunflower	Soybeans	Carrot	Quince	Currant	Cilantro	Shiitake

Breeding animals, fish and insects

If the climate is not suitable or your soul is in other pursuits, then you can head towards breeding all kinds of living creatures.

Additional profit

A peasant farm can have additional income from processing and processing of grown products. For example, farms that grow different crops may:

package cereals;
grind flour;
bake baked goods;
preserve;
make ice cream, etc.

Pork farms may offer raw meat for sale or produce sausages. Peasant farms raising cows make good money from selling dairy products.

Opening a peasant farm for a village resident becomes an excellent alternative to any kind of employment. And for a city dweller similar business will be too heavy.

Before you open a peasant farm, you need to understand that you will have to work independently and a lot. The head of the household does not become a director, but works equally with everyone else.

There are several forms of doing business, depending on the type and scale of commercial activity. When starting a business from scratch, many prefer to register as an individual entrepreneur, as this is a fairly simple and quick procedure. But if a person decides to engage in agricultural activities, he can also register a farm. To understand what is better – an individual entrepreneur or a peasant farm, and to choose the optimal form of doing business, you need to understand the intricacies of each of them.

Peasant farms as a type of activity

A peasant farm (peasant farm) is represented by a group of people who are most often relatives, or for some other reason have joint property and are engaged in agriculture for the purpose of profit. Members of peasant farms are engaged in the production of products, their processing, storage, transportation and sales. A peasant farm can produce any product, but only if it is agricultural: poultry, livestock, vegetables, cereals.

If you are going to produce products of a different kind, a form of business such as peasant farming will not suit you.

What are the advantages

Peasant farming has a number of advantages:

support and privileges from the state;
tax grace period;
the possibility of using large plots of land, the area of which exceeds 2.5 hectares;
the opportunity to receive grants under support programs from various foundations;
official registration of employees;
preferential conditions for obtaining loans for the purchase of land and equipment;
in the absence of violations of the law, peasant farms are not subject to inspection by commissions from local government.

Therefore, many rural residents who have sufficient initial capital to develop agriculture, they prefer to create peasant farms.

Disadvantages of peasant farms

Unfortunately, no form of doing business is perfect. And peasant farming has disadvantages, which, however, are not many:

Large costs for registering a farm compared to a regular individual entrepreneur.
Mandatory use of land intended purpose. That is, if your land is intended for growing cultivated plants, you cannot graze livestock on it.
A participant in such a farm can be a member of only one peasant farm.

The agricultural business has fairly long payback periods. And if you want to speed up the process of making a profit, and also have some guarantees for yourself, you should follow a few recommendations:

What is IP

IP (individual entrepreneur) is an individual, a person who has officially registered commercial activities and pays taxes. That is, an entrepreneur does not register a legal entity in order to engage in a certain type of business.

Registration of an individual entrepreneur is a fairly simple procedure that does not require a long time and significant financial costs. Therefore, this way of doing business is suitable for those who want to start their own business from scratch.

Who can start a peasant farm?

A peasant farm can be created either by a group of people or by one person - the head of the peasant farm - individual entrepreneur. That is, the founder of the farm must already be an individual entrepreneur. Therefore, the concepts of peasant farms and individual entrepreneurs are closely related.

If the household will include more than one person, an agreement must be concluded between the co-owners. This document includes the following sections:

General provisions on the work of the farmers' association.
Information about the head of the peasant farm.
Rights, duties and responsibilities of all members of the peasant farm.
Rules for entering and leaving a peasant farm.
Regulations on the transfer of personal property into the ownership of peasant farms.
Distribution of profits from farm activities.

Package of documents for registration

Only one member of the company takes part in the registration of the peasant farm - the head of the peasant farm with the status of individual entrepreneur. To register, he must collect a package of documents:

A notarized application for the establishment of a peasant farm signed by the head of the farm.
Agreement between members of peasant farms.
A copy of the passport of the person in whose name the company is registered.
Copies of passports of all members of the household.
TIN of all members of peasant farms.
Copies of certificates confirming the family ties of the co-owners.
List of OKVED codes.
Bank details.
Receipt of payment of the duty.

Peasant farm members

As we have already said, members of peasant farms are mainly relatives: spouses, parents and children, sisters and brothers and more distant relatives. Their number in a farm is not limited. For other people who cannot confirm family ties with the head of the peasant farm, there are 2 rules:

Can be accepted into society strangers, but only so that their total number does not exceed 5.
The maximum number of different families in a society is 3.

Registration forms

Previously, it was possible to register a peasant farm as a legal entity or settle on an association of people, among whom one would have the status of an individual entrepreneur. But in 2003, the Law on Peasant Farming was adopted, in which there was no talk of registering a legal entity. Since then, community heads have been required to register individual entrepreneurs and submit reports independently.

In what cases is a legal entity formed?

If you want to run an agricultural business with a large number of partners who are not your relatives, you will not be able to register a peasant farm. Registration of individual entrepreneur of one of the participants and hiring of others according to employment contract does not provide guarantees to partners and does not protect their rights. In this case, the best option would be to register an LLC.

Individual entrepreneur - head of peasant farm

The main advantage of creating a peasant farm is that there is no need to register an enterprise. The main thing is that one of the community members has the appropriate status.

The head of a peasant farm is called an individual entrepreneur, and a farming society is opened at his place of registration.

The head of the peasant farm carries out all organizational work:

acts on behalf of the community;
organizes its work;
signs all necessary documents;
makes transactions with sellers;
hires employees;
maintains all records;
submits reports.

Private household plot or peasant farm

The form of agricultural activity closest to peasant farms is private household plots. The difference between personal subsidiary farming and peasant farming is as follows:

The owner of a private household plot works informally; he does not need to register as an individual entrepreneur, pay taxes and provide reports.
Owner subsidiary farming cannot issue declarations and quality certificates for its products. Therefore, he produces products more for his own consumption, rather than for sale. The activities of peasant farms primarily involve making a profit.
Private household plots can use no more than 2.5 hectares of land for growing crops. While for peasant farms there is no limitation in land resources.
The head of a peasant farm has a better chance of receiving a loan, since he is perceived as an individual entrepreneur and not a private individual.

As you can see, private household plots are not a way of doing business; In order to make a profit, it is recommended to create a farm. But, unfortunately, not everyone can afford to buy a large plot of land. Others do not want to live in rural areas just to open a family business.

Peasant farm accounting

Since the peasant farm is not a legal entity, the head of the community, in accordance with Federal Law No. 222-FZ of December 29, 1995, can keep records using a simplified system. Financial statements, according to the law, must be kept according to a book of income and expenses. But different peasant farms can differ greatly in their scale. For large farms, the most common system of accounts and double entry. It allows you to reflect in detail all business transactions and processes.

Tax benefits for peasant farms

After receiving a certificate of registration of a peasant farm, the head of the community must choose a taxation system. Most often, in this case, they choose a single agricultural tax, in which the community pays 6% of profits every six months. But for farms there is a grace period for paying taxes, which is 5 years from the date of registration of the individual entrepreneur by the head of the peasant farm. During this period, the farm does not pay taxes, which has a good effect on the payback period of the business.

State support for peasant farms

Peasant farms are one of the few forms of doing business that have received significant government support:

Support for lending to agricultural producers. Companies are given subsidies to cover part of the cost of paying the loan interest rate.
Financial assistance in the form of grants and one-time assistance for the creation and development of peasant farms.
Property support in the form of transfer of ownership of land plots, non-residential premises, transport, equipment, machinery, inventory and other state property based on a lease agreement on preferential terms.
Fund compensation social insurance in case of loss of a breadwinner.

Let's sum it up

You already understand that the concepts of peasant farms and individual entrepreneurs are closely intertwined. But in pure form these two types of business have significant differences. For clear example We have created a table of differences, which is better - peasant farm or individual entrepreneur:

Criterion		Individual entrepreneurship
Number of organization members	An unlimited number of related people, in other cases no more than five.	One man
Registration	Only the head of the peasant farm is registered, but an agreement is required in the case of several co-owners.	Registration of one person with information about his identity.
Income distribution	Between all participants of the company, according to the agreement.	All income belongs to the entrepreneur.
Responsibility	Distributed among all participants of the peasant farm, in accordance with the relevant provision in the agreement.	All responsibility lies with the individual entrepreneur. Responsible with personal property.
Privileges	Grace period in taxation, property state support, insurance compensation.	Simplified taxation system, reduced insurance premiums, grants and subsidies for a start-up entrepreneur.

The advantages of an individual entrepreneur over a peasant farm appear only if you want to run your own business. In the case of a family or partnership business, it would be better to register a peasant farm or LLC so that all business participants have the same rights and guarantees.

Peasant farm - history of formation and success: Video

A peasant farm is one of the organizational and legal forms that is registered by agricultural producers and processors. A peasant farm unites individuals related by relationship or property, but it can be created by one person. How to register a peasant farm and what features does this form of business have?

Legal features of peasant farms

There is a special the federal law dated June 11, 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 the activities of peasant farms are considered very superficially.

The disposition of property, its division, payment of compensation, the rights and obligations of members of the household must be spelled out in an agreement, for the drafting of which the law does not impose any requirements. Perhaps the legislators proceeded from the fact that close people unite in a peasant farm, so there is no need to strictly regulate their interaction with each other.

The procedure for registering a peasant farm is not much different from registering 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 clearly clear from Law No. 74-FZ that a peasant farm is not a legal entity, although it may consist of several members. A peasant farm is also not recognized as an individual entrepreneur, but information about it is entered into the Unified State Register of Individual Entrepreneurs under the name of the head of the farm.

Despite the fact that there is no legislative clarity in the definition of peasant farming, it is registered quite often in Russia. As of March 1, 2017, there were 150,634 peasant farm enterprises registered in the Unified State Register of Industrial Enterprises, of which 25,845 entities were registered in 2016.

Which legal features Can peasant farms be called key? There are quite a lot of them:

the main activity of a farm should be related to the production, processing, and sale of agricultural products;
a peasant farm is not a legal entity or individual entrepreneur, but after registering 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;
changing the head of a peasant farm does not terminate his membership in the farm;
members of a peasant farm can only be individuals who are related or related (relatives of the spouse of the head of the peasant 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.);
It is also allowed to admit as members of a peasant farm no more than five persons who are not related to the head of the farm;
members of peasant farms act on the basis of an agreement that specifies all key issues of activity;
the property, products and income of the farm belong to all its members on the right of joint ownership, but by agreement they can be divided into shares;
transactions on behalf of the peasant farm are concluded by its head;
the farm is liable for its obligations with all its property;
a member of a peasant farm may leave it, but continues to bear subsidiary liability for the farm’s obligations for two years after leaving;
in case of leaving a peasant farm, land plots and production tools 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 farming enterprise is similar to 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 registering a peasant farm is not necessary. With the same success, you can open or, which will work under the special tax regime of the Unified Agricultural Tax.

Perhaps the main reason for the popularity of registering peasant farms in Russia can be called special state support programs, many of which sponsor peasant farms, and not individual entrepreneurs or organizations. If you are attracted to one of these state programs to support beginning farmers, we will tell you how to register a farm with the tax office.

Documents for registration of peasant farms

To register a peasant farm, a special application form is provided, which is in many ways similar to the application for registering an individual entrepreneur. The application for registration of a peasant farm enterprise is submitted in form P21002, approved by Order of the Federal Tax Service of Russia dated January 25, 2012 No. ММВ-7-6/25@.

The 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 to the tax office, then there is no need to have the application certified by a notary. Sign form P21002 in the presence of a tax inspector.

Download the application form for registration of peasant farms using form P21002

The next standard document is a copy of the applicant's passport. When submitting an application for registration of a peasant farm in person, you do not need to have a copy of your passport certified by a notary. You must have the original passport with you so that the Federal Tax Service officer can check it with a copy.

The state fee for registering a peasant farm is paid in the same amount and using the same details as for registering an individual entrepreneur. You can prepare a receipt through or ask for a sample to fill out at the registration inspection.

If the peasant farm includes one person, then this is the end of the list of documents for registering a peasant farm. If there are several persons operating on the farm, an agreement between the members of the peasant farm must be submitted to the inspectorate.

As we said above, the law does not require this document special requirements, except for the list of mandatory information (Article 4 of Law No. 74-FZ). Thus, the agreement should determine the rights and obligations of members of the peasant farm, the powers of the head of the farm, and the procedure for the distribution of income. Specific conditions are determined by agreement between the future owners of the farm.

There is no need to document family ties between members of a peasant farm, because the Federal Tax Service is not entrusted with the authority to verify this information. What consequences are possible if it turns out that the peasant farm includes persons who are not related by kinship or affinity, the law does not determine.

However, among the grounds for terminating the activities of a farm there is also such as “by court decision”. That is, it is quite possible that, at the request of the Federal Tax Service or others interested parties, a peasant farm may be liquidated due to the lack of family ties between its members.

In total, the following must be submitted to the Federal Tax Service at the place of registration of the future head of the peasant farm:

a completed but unsigned application on form P21002;
a copy of the applicant's passport;
a receipt for payment of state duty for 800 rubles;
an agreement concluded between members of a peasant farm (if there are several members in the farm).

We remind you that if the documents are not submitted during a personal visit to the Federal Tax Service (by mail or by proxy), then form P21002 and a copy of the passport must be certified by a notary. When applying via confidant In addition, you need to prepare a power of attorney for the representative. If everything is in order, then five working days after submitting the documents, the farm will be registered.

Available for our users service free check documents for business registration 1C specialists:

Transition to a special tax regime

Another important question, which must be decided immediately upon registration of a peasant farm or no later than 30 days from the date of creation - this is the transition to a special tax regime. Peasant farms can operate under preferential special regimes that significantly reduce the tax burden:

To work within these tax systems, you must submit a transition application in a timely manner. If this is not done, then the farm will automatically work on the general taxation system ().

In general, OSNO is a tax regime with the highest tax burden, but for peasant farms there is a grace period of five years when personal income tax is not paid on income received (Article 217 of the Tax Code of the Russian Federation). In addition, development grants, one-time assistance for the home improvement of a beginning farmer, and subsidies from regional budgets are not subject to income tax. All this allows us to conclude that for farms, the general taxation system can be quite beneficial, especially if you also receive a VAT exemption.

Before starting an agricultural business, you need to decide on the organizational and legal form. The most optimal one in 2020 is, step-by-step instructions for its design will be given in the article.

Peasant farming as an organizational and legal form has its own administrative nuances and subtleties. The following features of peasant farms are highlighted:

tax registration occurs at the place of permanent residence of the head of the peasant farm;
citizens of the Russian Federation, foreign citizens, as well as stateless persons can register peasant farms;
there is no need to draw up a Charter;
in all documentation only the generally accepted abbreviation KFH is written;
the main constituent document is an agreement that is signed by all participants in farming;
all participants must be over 16 years of age;
all members of the peasant farm must be relatives, no more than three separate families are allowed;
The number of farming participants is not limited.

Employment of third parties is permitted. The maximum number of outside employees is five people.

All property is registered as common property - joint or shared. If someone leaves the membership, the property will not be divided. The withdrawing participant is entitled to monetary compensation.

The entrepreneurial activity of a peasant farm does not imply the formation of a legal entity. However, despite this, it will be necessary state registration. Until this procedure is completed, the farm will not be considered established and operating.

How to register a peasant farm in 2020?

Registration of peasant farms is carried out in accordance with step by step instructions given below.

Step 1. Collection of documentation

As mentioned above, it is necessary to register a peasant farm at the place of permanent residence of the head. However, agricultural activities can be carried out in any region in the Russian Federation.

To register with the Federal Tax Service you will need to submit:

application for registration of peasant farm;
general civil passport of the manager;
agreement on the creation of a peasant farm between relatives participating in the newly formed farming;
receipt of payment of state duty;
a certificate from the place of actual residence of the applicant.

Agreement serving as constituent document, must contain the following information:

data on farming participants;
details of the elected leader;
methods of forming farming property and its composition;
methods of managing material assets;
rights and obligations of peasant farm members;
system for distribution of profits and products;
entry procedure individuals membership in peasant farms, as well as withdrawal of participants from the farm.

If a peasant farm is created by one person, then an agreement is not required. The Federal Tax Service will need to provide originals and copies of the above documents. There is no need to certify copies at a notary office.

Step 2. Registration of peasant farms

Direct registration of a peasant farm includes the following procedure:

Preparation of the necessary documentation.
Submission of documents to the territorial branch of the Federal Tax Service.
Receive documents confirming completion of the registration procedure.
Receiving a letter from Rosstat, which will indicate statistics codes.
Receive written notice from Pension Fund and the Social Insurance Fund on registration.
Opening a current account in any bank.

Step 3. Final stage of registration

The registration process will last no more than five working days. If the Federal Tax Service satisfies the registration requirement, then information about the established agricultural enterprise is entered into a unified register.

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Based on the results of consideration and registration, the applicant receives the following documents:

certificate of registration with the tax office;
extract from the unified register;
Peasant farm registration certificate.

An important point is that if a citizen is already registered as an individual entrepreneur, he will not be able to be registered as a farm manager.

Pros and cons of peasant farms

The relatives who founded the peasant farm independently conduct agricultural activities and sell finished products. All property is in their joint ownership. This type of activity has a lot of advantages, so more and more more people register exactly this organizational and legal form.

The main advantages include the following features:

products produced by farming are always in demand;
food prices regularly increase, which increases producer profits;
after the introduction of sanctions by Western countries, Russian agricultural producers occupy higher positions in the state market;
the country's population trusts domestic products more, as they are believed to be of higher quality and environmentally friendly;
You can operate in any region of the country, so participants in peasant farms can produce products, taking into account the characteristics of the area, climate, etc.;
agricultural business (especially in the early years) can benefit state support according to existing programs.

Despite all the advantages, there are also negative factors. For example, force majeure situations, climate disasters and other difficulties may arise.

Unified agricultural tax at peasant farms

The most appropriate and rational taxation system for running such a business is considered to be the use of the Unified Agricultural Tax (USAT). This is a simplified system that combines all taxes required to be paid to the state legal entities and entrepreneurs (property tax, VAT, income tax).

To switch to the Unified Agricultural Tax, you must write a corresponding application in the established form to the tax office. The right to use the simplified system is available to peasant-farmer entities whose activities consist of 70% of agricultural production.

As part of the single agricultural tax, it will be necessary to pay 6% of the profit received to the state. Tax must be paid in installments - half-yearly. Reporting on Form 3-NDFL will need to be submitted once a year.

If losses were identified in the course of business, the entrepreneur has the right to reduce the tax base for calculating payment by the amount of these losses. This benefit is provided for ten years after the loss-making period.

In addition to income tax, it is also necessary to pay social contributions off-budget funds. For “simplified people” in 2018, the volume social payments will be 26,545 rubles if the income is no more than 300 thousand rubles. If this maximum base is exceeded, an additional 1% of the excess amount must be paid. Social contributions can be transferred quarterly or in a lump sum at the end of the calendar year.

If you encounter any difficulties with registering a peasant farm on a land plot, please consult a lawyer. Get free legal assistance possible on our website. Ask a question to an expert in a special window.

With the help of step-by-step instructions, registering a peasant farm will not cause any difficulties. This type of activity is becoming increasingly popular in our country.

For those wishing to open their own business, it is becoming increasingly difficult to do so in the city. Profitable types businesses have tough competition. But you can start your own business in the village. One of the advantages of starting a farm is small investment. We will try to tell you how to start farming from scratch.

To support business in rural areas, the state is implementing several programs that are aimed at supporting agricultural business owners. Tax incentives have also been introduced. Thanks to this, farm work becomes promising.

Where to begin?

The first step to opening your own farm is to develop a detailed and competent business plan. It is necessary to at least approximately calculate all the costs and obtain qualified advice from knowledgeable specialists, plan all actions. Ready business plan farming is your guiding thread. A successful start is half the success. All problems that arise will be resolved in due time.

You need a plot of land is your first practical task. There are two options - rent a suitable plot or buy it. The second option is more profitable in the future. Renting land is dangerous because the owner may refuse to renew your lease at the most inopportune moment. In the regions, the price of one hectare of land is approximately 2-4 thousand rubles. Even if you do not have large savings, the required amount will be available to you.

The first step is to find a suitable plot of land

After solving the problem of finding suitable land, decide what exactly you want to do. The most well-known areas of agricultural activity are breeding cows, pigs or poultry, growing vegetables and fruits, berries and melons, and fish farming.

Choosing one direction for a beginner in the agricultural business will probably be more correct. Experts advise starting with vegetables. As you develop your business, you will add new directions. Because high profitability shown by trusses combining different types directions.

Beginners can start growing vegetables

Whatever type of activity you choose, there is always additional profit that you can make from it. Having your own raw materials, you can set up your own production. For example:

Growing fruits, berries and vegetables. Additional profit– sale of frozen vegetables and fruits.
Raising pigs or cattle cattle . You can start producing your own products - stewed meats, sausages, deli meats. Raising cows will allow you to produce dairy products for sale.
Growing grains. Producing your own flour and cereals, maintaining your own bakery where you can bake all kinds of baked goods.

This list is approximate. You can add many more items to it. It depends on your desire to earn money, your capabilities and imagination. And, of course, do not forget about one important point - you need to take care of the sales market in advance. If you are new to business and don’t have sales skills yet, you can hire an experienced specialist. He will search for buyers and conclude contracts.