How to open a peasant farm. How to apply for a farm and get subsidies. Opening KLF from a financial point of view on examples

Before you start an agricultural business, you need to decide on the legal form. The most optimal in 2020 is, step-by-step instructions for the design of which 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 the KFH stand out:

• tax registration takes place 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 apply for a KFH;
• there is no need to draw up a Charter;
• in all documentation, only the generally accepted abbreviation KFH is prescribed;
• the main constituent document is an agreement 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 participants in farming is not limited.

Third parties are allowed to work. The maximum number of outside employees is five.

All property is registered in common ownership - joint or shared. If someone withdraws from membership, then the property will not be divided. The withdrawing participant is entitled to monetary compensation.

Entrepreneurial activity of a peasant farm does not imply the formation of a legal entity. However, despite this, state registration is required. Prior to passing this procedure, farming will not be considered established and operating.

How to register a KFH in 2020?

Registration of KFH is carried out according to the step-by-step instructions given below.

Step 1: Gather Documentation

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

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

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

An agreement serving as a founding document must contain the following information:

• data on farming participants;
• data of the elected leader;
• ways of forming farm property and its composition;
• ways of managing tangible assets;
• rights and obligations of members of the peasant farm;
• a system for distributing profits and products;
• the procedure for the entry of individuals into the membership of the peasant farm, as well as the withdrawal of participants from the economy.

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. It is not required to certify copies in a notary's office.

Step 2. Registration of a peasant farm

Directly registering a peasant farm includes the following procedure:

1. Preparation of the necessary documentation.
2. Submission of documents to the territorial office of the Federal Tax Service.
3. Receipt of documents confirming the completion of the registration procedure.
4. Receipt of a letter from Rosstat, which will indicate the statistics codes.
5. Receipt of a written notice from the Pension Fund and the Social Insurance Fund on registration.
6. Opening a current account in any bank.

Step 3. The final stage of registration

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

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

• certificate of registration with the tax office;
• extract from the unified register;
• certificate of registration of KFH.

An important point, if a citizen is already registered as an individual entrepreneur, then he will not be able to be registered by the head of the farm.

Pros and cons of KFH

Relatives who have established a peasant farm independently conduct agricultural activities and sell finished products. All property is jointly owned by them. This type of activity has a lot of advantages, so more and more people register just such an organizational and legal form.

The main advantages include the following features:

• products produced by farming are always in demand;
• food prices rise regularly, which increases the profits of the producer;
• after the imposition of sanctions by Western countries, Russian agricultural producers occupy a higher position in the state market;
• the country's population trusts domestic products more, as it is believed that they are of better quality and are environmentally friendly;
• you can conduct business in any region of the country, so the participants of the peasant farm can produce products, taking into account the characteristics of the terrain, climate, etc.;
• agricultural business (especially in the early years) can enjoy state support under existing programs.

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

ESHN at KFH

The most expedient and rational system of taxation for doing such business is the use of the single agricultural tax (UAT). This is a simplified system that combines all taxes required for payment to the state by legal entities and entrepreneurs (property tax, VAT, income tax).

To switch to the ESHN, you must write an appropriate application of the established form at the tax office. The right to use the simplified system is given to peasant-farm formations, whose activities for 70% consist of the production of agricultural products.

As part of the unified agricultural tax, it will be necessary to pay 6% of the profit received to the state. The tax must be paid in installments, semi-annually. Reporting in the form of 3-NDFL will need to be submitted once a year.

If in the course of activity losses were revealed, then the entrepreneur has the right to reduce the tax base for calculating the payment for the amount of these losses. This benefit is provided for ten years after the loss period.

In addition to income tax, it is also necessary to pay social contributions to off-budget funds. For "simplifiers" in 2018, the amount of social payments will be 26,545 rubles, if the income is not more than 300 thousand rubles. If this limit base is exceeded, an additional 1% of the excess amount must be paid. Social contributions can be transferred quarterly or as a lump sum payment based on the results of the calendar year.

If you have any difficulties with the registration of a peasant farm on a land plot, contact a lawyer for advice. You can get free legal assistance on our website. Ask an expert in a special window.

With the help of step-by-step instructions, registering a KFH will not cause difficulties. This type of activity is becoming more and more popular in our country.

Relatively recently, an urgent issue arose - import substitution. Meat, vegetables, fruits - all agricultural products are currently urgently needed, and therefore - an actual product. In this regard, novice entrepreneurs began to increasingly wonder about opening their own farm.

How to open a farm? In this guide, we will take a comprehensive look at this issue.

This area has not lost its relevance, and will never lose. Millions of potential consumers of the final product live in Russia. Meat processing plants are more interested in quality meat suppliers than ever. But such a large-scale scope for a novice entrepreneur is not always achievable.

The primary task for a potential farmer should be to provide the products of his own region, and, as production grows, you can start thinking about entering the federal market.

Main types of farming activities

A farm may engage in the following activities:

• livestock breeding;
• Vegetable growing;
• Crop and seed production;
• Production of products from own natural raw materials.

The undoubted advantage of this type of activity is all kinds of government benefits and subsidies, which are relatively easy to get for a novice entrepreneur.

How to register a farm under the law?

Federal Law No. 74 “On Peasant (Farmer) Farms” is responsible for regulating this type of activity. This type of business is registered as a peasant farm.

It involves certain social benefits and support from the state. After registration, the head of the household receives , and information about the KFH is entered in

Create a farm any able-bodied persons over 18 years of age. There are no citizenship requirements. Family members of the head of the farm are accepted into it when they reach the age of 16 years. No more than 5 unrelated persons can be part of a farm.

This does not mean a ban on hiring workers or any limitation in their number!

The procedure for registering a peasant farm is very simple and will require collecting minimum package of documents.

Documents for the creation of a peasant farm

1. Agreement between members of the economy on its creation. Not required if the household is organized by one person. A sample can be downloaded here: http://www.blankbuh.ru/blank/39
2. Farm Registration Application (Form 21002). See an example of filling here: http://dombiznesa.ru/files/doc2/obrazec_primer_zap…
3. The passport or photocopy applicant's passport.
4. Receipt of in the amount of 800 rubles. An important nuance is that the head of the farm must pay the receipt using his own data, otherwise the tax office will simply not accept it.
5. Statement on the transition to a special tax regime.

Documents for registration can be submitted in person, send certified copies by mail, or using the registration procedure itself takes a standard 5 days, after which you will receive a ready-made package of documents for IP.

Important! If the head of the farm is already registered as an individual entrepreneur, then it will no longer be possible to register a peasant farm for himself.

What to do to get subsidies to start a farm from scratch?

To receive subsidies for opening a farm, at the initial stage, you will need to come to the Employment Center and register. It is not necessary to register an individual entrepreneur before applying.

Under the self-employment program, start-up entrepreneurs are provided with a subsidy to start their own business in the amount of 60 thousand rubles.

To apply for a loan (if necessary) It is worth choosing banks with state support. The most optimal choice is Rosselkhozbank, which has special loans issued for the development of agriculture.

The only thing is that the entrepreneur must own the land plot on which the farm will be located. To receive large amounts, you will need to provide a deposit

We will talk more about the costs of starting your own business below.

There is also an option to attract investors - they can act as members of the farm, and based on the share of their investments (which are determined by agreement between the members of the farm), they will receive a share in the profits.

And now - about the main thing. Consider several areas of activity for peasant farms with numbers and calculations.

Farming: business plan with calculations

rabbit farm business plan

Rabbits are relatively profitable farm animals. From them they get skins and meat, which is considered dietary and sells well. Frequent illnesses are their greatest disadvantage.

If several rabbits fall ill, almost the entire livestock will eventually die, which is a serious problem. You can protect yourself from this by regularly vaccinating the livestock, and by obligatory compliance with the conditions for keeping rabbits.

Basic Rules

It is forbidden:

• To allow crowding, overpopulation of rabbits in cages;
• Buy animals from unverified breeders;
• To plant new rabbits to the main livestock without prior quarantine;
• Neglect mandatory vaccination;
• Keep rabbits in damp, poorly heated and ventilated rooms.

Subject to these simple rules and proper feeding, breeding problems should not arise. For breeding, rabbits of directly meat breeds (not mixed and not fur) should be chosen. These include: white giants, Californian breed, New Zealand - white and red.

These breeds are characterized by a high growth rate, as a result of which, by 4-5 months, young animals can be slaughtered. Rabbits of these breeds reach a weight of 4-5 kg ​​by 5 months.

The cost of equipping a rabbit farm (business plan) with a capacity of up to 1000 heads per year

Profits from a rabbit farm

Calculation of net profit: 1,300,000 - 345,000 = 955,000 rubles per year. You can reduce costs without hiring staff, then the net profit will be 1,135,000 rubles a year from a small population of 30 females.

The advantage of rabbit breeding is that the volume of livestock can be increased very quickly, due to which profits will also begin to grow. It should also be noted that dressed rabbit skins in large volumes are purchased at a higher price.

Dairy farm business plan

Consider a plan for a small dairy farm for 10 cows. The sale of milk has been and will be a relevant area, in addition, cows and calves are also meat. The average cost of a pair of veal - 200-300 rubles per kg (wholesale prices), beef - 200-250 rubles.

Expenses

Approximate profit

Calculation of net profit: 1,625,000 - 370,000 = 1,255,000 rubles when selling milk and meat in bulk. In retail sales of products - 2,755,000 rubles per year. You can increase profits by producing cheese, sour cream and other dairy products for sale.

Also, you can temporarily eliminate the slaughter of calves for meat (heifers), and increase the number of livestock. After the first calving, the young animals will begin to give milk yield, respectively, they will begin to make a profit.

It should be noted that with a higher live weight of a cow (that is, she is well fed), her milk production increases. There are also a number of elite breeds that give up to 30 liters of milk per day.

Conclusion

Creating a farm from scratch - which will not lose its relevance. At the moment, there is no high competition in this industry in Russia, but there is a constant consumer demand.

The cost of opening your own farm pays off in an average of 2-3 years, after which the farm begins to make a net profit. In this area, you can expand and scale.

For example, starting with breeding rabbits, after six months or a year, buy a bird or engage in fish farming, thereby increasing your income. Based on the above, we can conclude that opening your own farm is

How to open a farm from scratch in Russia? Watch the following video interview:

If relatives decide to join forces for agricultural activities, then they need to open a peasant farm. People can process, store or sell agricultural products without special registration. But how according to all the rules and legally? Our article is designed to help in this matter. Next, we will give step-by-step instructions, simple and understandable to everyone.

Peculiarities

It is not required to register as a legal entity, it is a private person, he has the status of an entrepreneur. The main condition for this form of activity is the family ties of all participants in the economy with its head.

The main condition for this form of activity is the family ties of all participants in the economy with its head.

Before you open a farm from scratch, you should find out its features, which such an organization implies:

• The head of the farm is the representative of the organization and the official representative of all participants.
• Participants in the household must be relatives and the age limit is from sixteen years.
• is the common property of all members.
• Farm members personally work in their organization, although it is permissible to take on up to five outside workers.

Federal law numbered regulates the work of such farms. When creating a farm, it is necessary to conclude between the participants. If the organization is created by one person, no agreement is required. A written agreement (if any) is submitted to the tax authority. It includes the following information:

• List of participants in the peasant economy with their passport data.
• Appointment of the head of the organization.
• Detailed rights and obligations of members.
• The procedure for the formation of tangible property of the economy.
• Rules for accepting new members and rules for excluding old members.
• On the rules for dividing manufactured products between participants.

To create a peasant farm, you will need to register with the tax office at the place of residence. Insurance premiums for the head and members of the peasant farm are fixed and rather small. In this, the state went to meet the farmers. But to pay to the funds for employees will have to pay 21 percent of the salary every month.

Insurance premiums for the head and members of the peasant farm are fixed and rather small. In this, the state went to meet the farmers.

detailed instructions

People who want to create a peasant economy in 2017 can do without outside help in this matter, for this there is our step-by-step instruction:

The following documentation is submitted to the tax office:

• Application form p21002.
• A receipt confirming payment of the state fee in the amount of eight hundred rubles.
• Passport of a person who wants to become the head of the economy.
• An agreement between the participants or the decision of one person to create a peasant farm.

After that, you should wait a maximum of five working days that the tax service has to process the documents. When the registration process is completed, the farmer will have to come to the Federal Tax Service and receive a list of documents:

• Certificate of formation of a peasant farm.
• Extract from the unified state register.
• A document confirming registration with the tax office.

And there remains the third, final step. It can be done simultaneously with the submission of documentation to the tax office. This is a transition to a single agricultural tax. To do this, an application is submitted to the tax authority.

It is considered the most “humane” tax regime, because it does not involve payments for profit and from property, as well as VAT. Here the rate is only six percent of the actual cash profit. Payments are made twice a year, and reporting is submitted once a year.

Eventually

It is not difficult to arrange a peasant economy today. It will take a minimum of documents and only 5 working days for registration. The procedure for registration in the tax office is simple, the main thing is to submit, together with the submission of documentation, to the taxation form of the Unified Agricultural Tax, because it is best suited for peasant farms.

The Ministry of Agriculture actively supports start-up farmers through subsidies and special programs. Subsidies are issued for the purchase of agricultural machinery and for the equipment necessary for the operation of the farm. To find out about all the support programs for peasant farms, you need to contact the agricultural department at the place of registration.

In order to avoid problems with regulatory authorities, you should strictly follow this instruction when creating your own farm, and not violate the current legislation of the Russian Federation.

Features of the legal status of the peasant (farm) economy, its specifics, we have already considered earlier (). Now let's define the main points related to the registration of peasant farms.

Registration of KFHcarried out in the tax authorities at the place of organization of the activity of the peasant farm (residence of the head of the peasant farm).

List of documents to be submitted to the registration authority:

· Application in the form prescribed by law; Stitched, signed by the head of the peasant farm and certified by a notary;

· If there are several members in the KFH, then the Agreement on the establishment of the KFH is submitted (simple written form); In the event of a change in the membership of the KFH, a new Agreement or an additional agreement to the main Law does not require submission;

· Copy of the passport of the head of the peasant farm;

· Receipt of payment of state duty;

· Copies of documents confirming the relationship of KFH members;

· List of OKVED codes selected for their activities.

The agreement on the creation of a peasant farm should contain information:

1) about the chapter;

2) about members, their rights and obligations;

3) on the management procedure;

4) about property and features of its disposal and use;

5) the procedure for admission to the peasant farm and exit from it;

6) the procedure for the distribution of income.

The essence of the agreement on the creation of a peasant farm is that in fact it is an analogue of an agreement on joint activities. It is purely notifying in nature, the registration authorities do not maintain a register of members of the KFH, they do not put marks on it, they do not provide changes, they do not notify the fiscal and registration authorities about new members of the KFH.

At the registration stage, documents for a land plot are not required without fail.

The term for processing registration documents and issuing a certificate of registration of a peasant farm is 5 working days. After this period, you can either personally pick up your documents or receive them by mail (you should immediately indicate the option that is convenient for you in your application).

The registration authority will issue you the following documents:

· Certificate of state registration of the head of the peasant farm;

· Certificate of registration with the IFTS (TIN);

· Extract from the USRIP;

· OKVED codes.

Next steps:

· Registration in the PFR, MHIF, FSS, Statistics; Receive information letters from them with registration ID number, and in Statistics you will also receive Statistics Codes

· Opening a current account, making a seal (if necessary)

· Acquisition and registration of a land plot (this can be done both before the registration of a peasant farm and after). The land plot of a peasant farm may be leased or owned.

Land plots of peasant farms are classified as agricultural land (with the exception of plots for buildings).

As a rule, members of peasant farms lease state or municipal land plots.

The procedure for obtaining land plots from the state. and municipal property:

Step 1.An application must be submitted to the executive body of state power or local self-government indicating:

· the purpose of using the land plot of the peasant farm ("In order to create, carry out the activities of the farm, its expansion");

· the requested right (for rent/ownership);

· the term of the lease of the plot, if they ask for the right to lease;

· conditions for granting land plots for ownership (for a fee or free of charge);

· justification of the size of land plots (number of members of the farm, types of activities of the farm);

· the proposed location of the land;

Attachment to the application: agreement on the establishment of a peasant farm

Step 2Within 1 month, the head of the peasant farm is given a diagram of the location of the land plot on the cadastral plan

Step 3The head of the peasant farm must prepare a cadastral passport for the site.

Step 4A decision is made to provide a land plot to a peasant farm (within 14 days from the moment the cadastral passport is provided)

Step 5A contract of sale or lease is concluded. (within 7 days after the decision is made)

The subjects of the Russian Federation have the right to legislatively establish restrictions on the size of a land plot for a peasant farm(minimum and maximum).

There are no minimum limits for the z / y of peasant farms that are engaged in:

gardening,

· greenhouse vegetable growing,

floriculture,

· viticulture,

seed farming,

poultry farming,

beekeeping,

· commercial fish farming

· activities for which technology requires small areas.

More materials:

An association of citizens-relatives who have their own property and work in the production and sale of agricultural products is called a peasant farm.

How to open a KFH, what steps you need to take to register your business - we'll talk about this in the article.

Opening features

The name "farm" predetermines the nature of the activity of the future association. So, how to open KFH? A similar enterprise is registered without an accessible form is entrepreneurship. Therefore, acting as the head of the economy, the businessman remains, i.e., an individual. Our compatriots and foreign citizens, as well as stateless persons, can organize a peasant farm. But, unlike individual entrepreneurs, they must be related to the head of the emerging economy. To open a business, none of them require any qualifications, special training, or any experience in agriculture.

Organizational subtleties when creating a farm

Before opening a KFH, it is necessary to take into account the main criteria that should guide the registration of a KFH. They are:

The enterprise is headed by a businessman, who is registered as an individual entrepreneur and head of the economy.

All members of the KFH are relatives over the age of 16.

It is possible to admit as members of the KFH employees who are not related to the head, up to 5 people, based on a decision made by the meeting of members.

The property of such an enterprise becomes common property.

Agreement on the establishment of a peasant farm

The condition is legally defined 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:

On the appointment of the head of the enterprise;

About the members of the planned KFH with a listing of their rights / obligations.

The agreement should define the order:

Education and use of property;

Admission to the members of the economy and exit from it;

Distribution of agricultural products received from the implementation of activities.

If the entrepreneur registers the farm as “one person”, then he draws up a decision on the establishment of the farm.

How to open KFH: step by step instructions

Register a peasant farm in the Federal Tax Service at the place of residence of an individual creating an enterprise. To do this, the inspection provides:

Application of a certain form (No. p21002);

Certificate of the place of actual residence of the individual registering the agricultural enterprise;

Agreement or decision on the establishment of a peasant farm;

An identity document (passport and its copy) of the future head of the farm.

The term is 5 working 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 EGRIP.

Information letter from Rosstat. If this document is not received due to some circumstances, an application should be submitted to the local statistics agency. The letter contains the necessary information for reporting, including the declaration.

Acceptable farm taxation system: UAT

The issue of applying the taxation system should be considered in advance, that is, before opening an IP KFH. The most appropriate form is the use of the unified agricultural tax (UAT). This simplified regime will exempt from paying taxes on income, property and value added.

An application for the use of the ESHN should be submitted simultaneously with the submission of documents for registering an enterprise. The use of such a tax regime is limited by law. Farms, 70% of whose activities are directly related to the production of agricultural products, have the right to apply it. This is one of the sparing regimes, since the amount of tax is calculated as 6% of profits. They pay tax once every six months, and the declaration for the ESHN is drawn up annually.

The benefit from its use is very significant - the payer is given the right to reduce the tax base by the amount of the loss incurred in previous years. This benefit is valid for 10 years from the moment the loss was incurred.

The law is also loyal to the farmer 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 an income level 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 can be transferred monthly or quarterly 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 extra-budgetary funds: the PFR and the FSS.

So, we talked about the main details of the creation and functioning of a peasant farm: how to open an agricultural enterprise and choose the optimal taxation system.