The association of citizens who have their own property and work in the production and sale of agricultural products is called peasant farming.
How to open a peasant farm, what steps must be taken to register your business - we'll talk about this in the article.
Discovery Features
The name "farming" determines the nature of the activities of the future association. So how to open a peasant farm? Such an enterprise is registered without forming a legal entity, an accessible form is entrepreneurship. Therefore, acting as the head of the economy, the businessman remains an individual entrepreneur, i.e., an individual. To organize a peasant farm, how to open an IP, can our compatriots and foreign citizens, as well as persons without citizenship. But, unlike private entrepreneurs, they should be related to the head of the emerging economy. To start a business, none of them require qualifications, special training, or any work experience in agriculture.
Organizational subtleties when creating a farm
Before opening a peasant farm, it is necessary to take into account the main criteria that should be followed when registering a peasant farm. They are as follows:
• The company is headed by a businessman who registers as an individual entrepreneur and head of the household.
• All peasant farmers are relatives over the age of 16.
• Acceptance into the number of peasant farms of employees who are not related to the head of up to 5 people on the basis of a decision adopted by the meeting of members.
• The property of such an enterprise becomes common property.
Agreement on the establishment of peasant farms
The law defines the condition under which between people, before opening a peasant farm, it is necessary to conclude a written agreement. This document provides registration authorities with information:
• on the appointment of the head of the enterprise;
• about the members of the planned peasant farm listing their rights / obligations.
The agreement shall determine the procedure:
• education and use of property;
• admission to the membership of the economy and exit from it;
• distribution received from the implementation of activities, agricultural products.
If the entrepreneur registers the economy as “one person”, then he draws up a decision on the establishment of the economy.
How to open a peasant farm: step-by-step instruction
Peasant farms are registered at the Federal Tax Service Inspectorate at the place of residence of the individual creating the enterprise. For this, the inspection is provided with:
• a statement of a certain form (No. p21002);
• document on payment of state duty (800 rubles);
• a certificate of the place of actual residence of the individual registering the agricultural enterprise;
• agreement or decision on the establishment of peasant farms;
• an identity document (passport and its copy) of the future head of the farm.
The registration deadline is 5 business days.
After this time, the farmer receives:
• Certificate of state registration of the head of the peasant farm.
• Certificate of registration with the IFTS.
• Extract from the USRIP.
• Rosstat newsletter. If this document is not received due to any circumstances, an application should be submitted to the local statistics office. The letter indicates the necessary information for reporting, including the declaration.
Acceptable Farm Taxation System: CES
Consider the question of applying the tax system should be in advance, that is, before you open IP KFH. The most suitable form is the use of a single agricultural tax (CES). This simplified regime will exempt from taxes on profits, property and value added.
An application for the application of the Unified Industrial Taxes should be submitted simultaneously with the provision of documents for the registration of the enterprise. The use of such a tax regime is limited by law. Farms have the right to use it, 70% of whose activities are directly related to agricultural production. This form of taxation is one of the most gentle regimes, since the amount of tax is calculated as 6% of profit. They pay the tax once every six months, and the declaration on the Unified Industrial Taxes is drawn up annually.
The benefit from its use is very significant - the payer has the right to reduce the tax base by the amount of loss incurred in previous years. Such a benefit is valid for 10 years from the moment the loss is made.
The law is loyal to the farmer and when paying insurance premiums, the amount of which is fixed for the heads and members of the farm. In 2015, the amount of social contributions amounted to 22,261.38 rubles. with the income of peasant farms not higher than 300 thousand rubles. From the amount of profit received over 300 thousand rubles, an additional tax of 1% is paid. Contributions may be paid on a monthly or quarterly basis in equal installments.
For hired employees, contributions are paid every month in the amount of 27.1% of the salary. Legislatively established benefits for agricultural producers with hired personnel. To receive them, it is necessary to notify off-budget funds: PFR and FSS.
So, we talked about the main details of the establishment and functioning of peasant farms: how to open an agricultural enterprise and choose the optimal tax system.