What is KFH: transcript, description

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

What are the laws and rules of farming in Russia today? What is KFH? In this article, we will take a closer look at what features prevail in the KFH, what is necessary for the creation and functioning of the latter, and also who specifically has the right to organize this association. Also in the article it will be possible to find information on how exactly the peasant farm differs from the personal subsidiary plot.

What is KFH

First of all, you need to read the definition. So what is KFH? This abbreviation today denotes a peasant farm. It is a special form of entrepreneurial activity, which is aimed at the formation and cultivation of agricultural products, as well as their sale in the markets.

Speaking about what a peasant farm is, it should also be noted that its main goal is to make a profit by growing agricultural products, as well as selling them to wholesale or retail buyers. For this infarmer associations are attended by close relatives, and outsiders may also be involved. But at the same time, as a rule, their number is no more than 5 people.

It should also be noted that the registration of a peasant farm is an exclusively voluntary activity, and each member of the farm will fully participate in the activity, but it is allowed to do this for persons over 16 years of age. It is also prohibited to simultaneously be members of several similar associations that are registered as legal entities. When creating a peasant farm, its members are en titled to receive state support in the form of grants and subsidies, as they take part in the work of a strategically important industry aimed at food production.

Legal registration

Now let's get acquainted with other important features of the KFH. Russian modern farmers have the right to register a peasant farm as a legal entity or refuse this procedure. Unfortunately, today there is no clarity in the legislative framework regarding the registration of peasant farms. Thus, associations of peasant farms can function as a legal entity, and also exist without registration.

In addition, there is an option in which a peasant farm is registered as an individual entrepreneur who plans to work only independently or by attracting hired employees. On the other hand, an individual can also single-handedly register a peasant farm for himself and work independently. In this way,There are many options for the organization of KFH. List of association organization types:

1. Agreement on a voluntary basis of several persons with the registration of legal entities. faces.
2. Association on a voluntary basis of several persons without registering a legal entity. faces.
3. IP.
4. A person without IP status who registers and runs a household on their own.

Regulation of farmers' associations at the legislative level

This form of economic activity is devoted to a separate Federal Law, number 74. It can be studied in detail the procedure for conducting such an economy, disposing of land resources and property, admission of new members to the peasant farm, as well as other important nuances. Please note that this law applies only to associations that are registered as legal entities.

It should also be noted that if the KFH is not registered as a legal entity, then in its activities it will be guided by the civil code, that is, article 86. This article fixes voluntary participation in the association, as well as age, from which is allowed to be a member of the KFH.

Legal Issues

During the creation of a farm, members of the same family or group of persons must draw up a special agreement, which includes:

1. Data on the head of the peasant farm.
2. Complete list of all members of the association, indicating family ties, if any.
3. Obligations and rights of members of the association.
4. Alla list of property, the procedure for their possession, as well as their use for economic purposes.
5. A certain order of entry into or exit from a given association.
6. Rules for the distribution of finished products, as well as the main distribution channels.
7. Other items at the discretion of all KFH participants that do not contradict Russian law.

All members of the association, including the head of the KFH, must sign this agreement on voluntary entry in person. If, according to the plan, another member should join the association in a few years, then this clause can also be included in the agreement. In the event that the association is created by a family, then the documents confirming their relationship must be attached to the agreement and statutory documentation.

What and how KFH owns

As part of their own activities, any peasant farm has the right to own and use:

1. Capital construction projects, as well as other structures.
2. Land land.
3. Funds that were received in the course of entrepreneurship.
4. Equipment, agricultural machinery, any inventory.
5. Transport, including goods vehicles.
6. Melioration facilities.
7. Tribal animals.
8. Seeds and other raw materials.

It must be remembered that the list of this property is mandatory indicated in the agreement. All members of the association have this property in common, having equal rights. That's whyit cannot be said that the land can only belong to the head of the peasant farm, and the truck belongs to his brother.

When this agreement is signed, all listed property in it will become common. After the termination of the activity of the KFH, the property should be divided between the participants of this economy, and after death it should be inherited, while complying with the requirements of Russian law.

Responsibility of all household members

Due to the fact that all peasant farms are engaged in entrepreneurial activities, that is, they want to reach a systematic profit, they risk losing part of their capital or their property. If the farm owes loans to banks or some other financial obligations, then all property will be put up for public auction. If this action is not enough, then debts can be recovered not only from the property of the head of the farm, but also from other members of the association equally.

Head of Association

Each farm should have its own head. This role can be played by one of several members of the KFH or the sole owner. Since any farm is, in fact, considered a voluntary association of workers who have equal rights, the head does not have any special powers and responsibilities.

In many ways, this position is just a formality that involves a representative function, for example, while receiving a subsidy, interacting with government agencies or contractors. It should be noted that not only citizens of the Russian Federation, but also citizens of another country, who do not have Russian citizenship, can head and create farms.

Difference from household plots

Many people often confuse private farming and peasant farming. But how do these terms differ? The main difference lies in the purpose of the activity. In a peasant farm, the main goal is entrepreneurship and profit. For private household plots, this goal is to produce products for their own needs. Thus, KFH members produce and grow products for sale, while PSF members grow it only for themselves. Private household plots do not have to be registered on a mandatory basis, as well as pay taxes.

Paying taxes

And what can be said about the taxes of peasant farms? Farms conduct entrepreneurial activities, so they must pay income tax without fail. In most cases, such associations choose a simplified taxation system, where the rate is 6% of profits. In this case, the declaration to the Federal Tax Service must be submitted once a year, which saves time. Other tax regimes are not prohibited by law, but are the least beneficial.

As a rule, the head of the peasant farm monitors the timely payment of all taxes. In addition to taxes, the head of the farm must also pay pension and insurance contributions for all members of the farm, and mandatory contributions must be made for employees, as well as income taxes.

Are there many peasant farms in Russia

How many peasant farms are currently registered on the territory of the Russian Federation? There is no exact answer to this question. The fact is that the result of the last all-Russian census of agricultural activity, which was carried out in 2016, is still unknown. It is all the more difficult to say how the peasant farms are distributed across the regions of the country.

But if we turn to older data, for example, from 2006, we can say that at least 170,000 peasant farms are registered in our country. Within this state, this is a fairly large number of all registered farms.

Taking into account the fact that since 2012 there has been a state program to support all farmers, it can be assumed that farming has increased significantly at present. The final census data on the number of registered peasant farms (by regions of Russia) will be published at the end of 2018.

Is it worth creating a farm

What are the disadvantages and advantages of this form of agricultural activity? Most agrarians who work in the profile area cannot decide for a long time whether it is necessary or not to register this type of farm. Their conclusions are mostly non-obvious. And most of the pitfalls appear only after registration. Consider separately the negative and positive aspects of the peasant farm.

Benefits

One of the benefitsthe creation of a peasant farm is the absence of a requirement for a minimum authorized capital. As a rule, for ordinary legal entities it is from 10,000 rubles.

Registered farms are more likely to receive municipal or government subsidies. Peasant farms can also receive a plot of land for conducting activities on the basis of preferential terms, and they also have the smallest amount of reporting when compared to this activity with an LLC.

Flaws

However, there are some drawbacks to farming. One of them is that no more than 5 people who are not relatives can be involved in the association. It is mandatory for all members of the farm to participate in agricultural work, which makes it difficult to attract new members, and even more so investors.

If there are financial problems at the farm, its members will be held personally responsible. Russian legislation regarding peasant farms is not yet sufficiently developed, and many areas remain unsettled.

Perspective

Today, agricultural activity in Russia can hardly be called a successful and modern act. Despite the fact that the demand for food products among the population is high, the organization of their production, as well as entering the market, requires very significant costs.

This form of farming is suitable for large families who live in rural areas. Thanks to this, they will be able tocount on assistance from the state, including the allocation of land for peasant farms, but you will also have to suffer with paperwork.

KFH is suitable for farmers who already have some experience in trade, as well as the agricultural sector. It must be remembered that the purpose of this association is to produce goods for sale, and not just for personal use. Therefore, it will not be superfluous to draw up a special business plan, as well as to think over a certain order for the sale of finished products.

Having considered all the features of a peasant farm, you can now independently decide on its registration.