Peasant farming is an organizational and legal form of doing business, involving the implementation of activities in the field of agriculture, including the processing of products received, storage and transportation.
The main condition to open a peasant farm from scratch is the existence of family ties between all participants in the economy. In this case, the husband and wife, members of their families are considered relatives. In such an enterprise can also participate persons without blood kinship, but in a limited number, up to 5 people. Open peasant farms can and individually.
Creation Features
The peasant farm is not a legal entity and is very similar on the principle of interaction with tax authorities with individual entrepreneurship.
When a farm is registered, its head automatically becomes an individual entrepreneur. Therefore, if the interested person already has an IP, then he will not be able to become the head of the peasant farm.
How to open a peasant farm? It is possible to register an economy only with the territorial tax authority to which the future chapter belongs. However, the economy can carry out activities throughout the country, regardless of the place of registration.
The right to obtain the status of the head are persons over 18 years old, foreign citizens, citizens of our country. But the applicant must be competent.
After the formation of the property, it becomes joint.
What can the economy do?
Processing, production, storage and sale of agricultural products is a fairly broad concept and includes:
- forestry;
- livestock (breeding pigs, rabbits, cows);
- agriculture (growing wheat, grain crops);
- field cultivation and so on.
After processing, flour or canned vegetables, dried fruits, eggs and so on can already be delivered for sale.
An economy may have its own personal automobile transport and other equipment for carrying out economic activity.
How to open a peasant farm: step-by-step instruction
The first step consists of preparing documents that are submitted to the tax authority where the future head of the household is registered as an individual.
First of all, you should start by preparing an agreement or contract between all members of the future economy. This document is actually the charter of the enterprise, regulating all the basic provisions, rights and obligations of the parties, the procedure for exit and membership and other subtleties. It is recommended to attach copies of documents to the contract that confirm family ties between all members. Naturally, if the participant in the peasant farm will be alone, then an agreement is not required.
The second document is a statement of the established form (P21002, which can be downloaded from the official website of the Federal Tax Service). Filling out this document is not difficult. On the first page, information about the head of the farm is filled. On sheet “A”, the selected types of OKVED are recorded. Sheet "B" - this is actually a receipt in the receipt of documents. This form, as well as a copy of the chapter’s passport, will have to be certified by a notary public, whose services will be approximately 1.5 thousand rubles.
If the submission of documents will be carried out by the head of the household, then you do not need to contact a notary, and the application itself can be filled out directly at the department of the Federal Tax Service. The very future chapter must be accompanied by a passport and a copy of it when submitting documents.
You will also need to pay the state fee for registration of the enterprise and draw up an application for registration with the selected tax regime.Although this application may be filed after registration.
Next step
How to open a peasant farm? Once all the documents are ready, you can contact the territorial tax authority and submit them. You can do this by personal appeal, or by using the services of the post office (but you will have to notarize all the documents). The same condition will have to be met if the documents are transmitted via the Internet.
Representatives of the tax service have 5 days to review the documents.
Last step
How to open a peasant farm? The last stage is obtaining documents on the registration of a new economy. If a positive decision is made, the applicant receives the following documents:
- extract from the register;
- document confirming the fact of registration of the economy as a taxpayer.
Now the head and members of the farm can legally engage in agriculture.
How to choose the type of taxation?
How to open a peasant farm and correctly determine the tax status? For this legal form, the law provides for three types of taxation:
- single agricultural tax;
- simplified system;
- general taxation system.
It should be remembered that if during the registration process the applicant did not submit an application for registration as a taxpayer, then after 30 days from the date of registration of the economy the general taxation system will be applied to him.
In practice, the general taxation regime in relation to peasant farms is very rarely applied; this is considered practically an exception. The complexity of compiling and the volume of income declaration is becoming the main obstacle to using this taxation system. Although it is OSNO that allows the economy to successfully cooperate with large network partners, after all, such an enterprise will be a VAT payer.
Although even such farms can receive certain benefits, which are prescribed in article 284 of the Tax Code. In addition, the peasant farm after opening automatically receives a privilege on the payment of personal income tax for the whole five years. If the farm tries to re-register (after 5 years) in order to obtain benefits, then such acts are prosecuted by law.
To open an IP or peasant farm, you can immediately apply for a transition to a simplified tax system. The farm can work at 6% or choose a payment option - 15%, which takes into account not only income but also expenses. You should be aware that in some regions of the country for this tax system provides quite serious benefits, as you can find out at a consultation in your territorial tax service.
But more often than not, peasant farms choose a single agricultural tax. This system allows you not to pay property tax, VAT, personal income tax, income tax. The average tax is 6%, although lower rates are applied in many regions.
Where to get land for entrepreneurial life?
How to open a peasant farm and get land? This issue is of concern to many families who have decided to engage in agriculture. Rarely is it a question of acquiring a land plot, because it is an expensive pleasure. But, for example, renting a plot from the municipality is much easier and cheaper than renting from a private person. Local governments have the right to allocate land allotments from the stock of agricultural land for newly created and existing farms. But such sites can be used exclusively for their intended purpose, that is, if they are intended for pastures, then you can only graze cattle on them, if only for planting, you can only plant grain or other crops. And to build your own house on such a site does not work, you have to request another land for rent or ownership.
Issue price
How much does it cost to open a peasant farm? The registration procedure itself is inexpensive.The state duty will amount to 800 rubles, visiting a notary public (if necessary) - 1,500 rubles.
The most important thing is the availability of initial capital. According to the most conservative estimates, it will take about 3-4 million rubles. If you plan to breed pigs, then first you need 200-250 goals. In addition, they need to build outbuildings for them and buy livestock directly. Annually, it will be necessary to spend at least 300-400 thousand rubles on feed, and to pay wages to household members - about 175 thousand rubles a year.
Attractiveness and risks of agricultural activities
Some people strongly doubt whether to open a peasant farm. Perhaps it is better to stay on LPH or IP? It is clear that any entrepreneurial activity is a huge risk, especially since only relatives will work at the enterprise.
On the other hand, the economy still has enormous prospects. First of all, the demand for food will never decrease, so there will always be a rise in prices for them. The sanctions imposed on the Russian Federation also provide a huge field of activity for the local producer, because the domestic market is almost completely “cleared” of imported food products. The population of our country has also recently observed a tendency to purchase goods from local manufacturers, because they are environmentally cleaner than foreign ones and have high quality.
What do you need to open a peasant farm? It will take patience and perseverance. And if there is no money, then you can find an investor by writing an attractive business plan. Moreover, many regional programs offer quite attractive conditions for beginning farmers. There are federal programs that are designed to support farmers. They involve the issuance of grants and subsidies or the application of preferential rates on loans.
Naturally, when farming, there is a great risk of crop loss or the onset of negative weather conditions. However, there are no less people who wish to engage in agriculture and livestock farming, because it is precisely these types of entrepreneurial activities that carry a lot of positive emotions and make good money.