Reports on kfkh. What taxes and fees should a peasant (farm) economy (PFH) pay. Can the reporting of IE KFK be zero

ESHN IP 2018: reporting for entrepreneurs on the unified agricultural tax consists of tax and accounting. The composition of the reporting depends on the income, the scale of the firm's activities and the number of employees.

An entrepreneur who has switched to the Unified Agricultural Taxation must notify the tax office of this within a month from the date of registration. Reports are submitted annually, including for incomplete reporting periods. There are no major changes in the composition of reporting or timing in 2018. In addition to filing tax returns and accounting, the duties of an entrepreneur at the Unified Agricultural Taxation include maintaining a book of income and expenses.

Reporting of an entrepreneur without workers

Tax reporting for individual entrepreneurs at the Unified agricultural tax consists of a tax return. The document is submitted annually, based on the results of the reporting period. The deadline is set for March 31 next year.

In addition to reporting to the Federal Tax Service, an entrepreneur who did not have employees in the reporting period must submit documents to the FIU for himself.

For individual entrepreneurs without employees, the following deadlines for payment of contributions and taxes are established:

Advance payments for the unified agricultural tax are made once every six months, within 25 days of the next reporting period.

Insurance premiums from income (if it does not exceed 300 thousand rubles) must be paid by the end of the reporting period (year) in full. Payments must be transferred every quarter or month, depending on the payment system.

Insurance premiums on income exceeding RUB 300,000 can be transferred within three months of the next year.

Individual entrepreneurs without employees are freed from the need to maintain accounting records.

Tax reporting for entrepreneurs with employees

Individual entrepreneurs with employees submit a tax return for the payment of the unified agricultural tax at the same time and in the same manner as individual entrepreneurs without employees. In addition, entrepreneurs must provide information on the number of employees within 20 days after the end of the reporting period (year).

Personal income tax reports are sent quarterly in the 6-NDFL form and once a year in the 2-NDFL form. For the quarterly transmission of information, deadlines are provided until the last day of the first month of the next reporting period. And the annual report is submitted within three months of the next year.

Entrepreneurs send data to the FIU and FSS. For the FIU in 2018, new rules for submitting reports were introduced. In 2018, there was a transition to a personalized accounting system. Information is submitted monthly or quarterly, for each employee. The FSS submits data on insurance premiums for each employee. The amount and terms of insurance payments depend on income for the reporting period.

Individual entrepreneurs with employees are also freed from the need to conduct accounting. accounting.

Reporting of peasant farms with and without workers

Peasant farms are classified as commercial organizations and keep records in accordance with the established procedure. The composition of the reporting depends on the selected tax regime and the availability of employees. The reporting of peasant farms without workers consists of tax return in the prescribed form. The deadlines for filing a declaration are the same as for individual entrepreneurs.

Peasant farms on the Unified agricultural tax pays insurance premiums according to established order. The amount and timing of payments depend on the amount of income for the reporting period.

It is important to submit accounting and tax reports on time. To avoid problems with filling out, processing and sending documents, it is recommended to timely record all the facts of economic life throughout the reporting period.

If you still have problems with reporting, contact qualified accountants. Third-party specialists will help you prepare reports, check documents. Thanks to the services of professional accountants, you can get rid of uncertainty about the future and calmly develop your business without worrying about fines and sanctions from regulatory authorities.

In this article we will talk about taxation and reporting in peasant farms (PFs).

What is a peasant farm

A peasant farm is a commercial organization that is engaged in the production, sale and processing of agricultural products or provides services in this area (the latter came into force in 2017). The activities of peasant farms are regulated by Federal Law No. 74 “On Peasant Farming”.

A farm can be registered as legal entity, but most often the head is registered as an individual entrepreneur.

By default, in the system of calculating taxes, pension and insurance contributions, peasant farms operate at the IP level - that is, they submit the same reports and have the same benefits.

Types of taxation of peasant farms

Among the farms, the most often applied is the unified agricultural tax - an agricultural tax, which was actually introduced specifically for peasant farms. But, nevertheless, both organizations and individual entrepreneurs, in the field Agriculture other taxation systems are available.

On each taxation system, LLC (as opposed to individual entrepreneurs) additionally submit declarations on transport and land tax (up to 1.02), financial statements and information on financial results (until March 31).

ESHN

The peculiarity of the unified agricultural tax lies in the lax requirements for keeping records and benefits provided specifically for peasant farms. However, farms do not use it by default immediately after registration, but must submit an application to the Federal Tax Service Inspectorate about their intention to use the Unified Agricultural Tax. This can be done within a month after registering with the tax office, in order to immediately start working at the Unified Agricultural Taxation, or before December 31 - to start applying the regime from January 1 of the next year.

The tax rate for the unified agricultural tax is 6% of net profit (income minus expenses). Based on the decision of local authorities, the percentage is sometimes reduced to 4%.

The UAT is entitled to:

Agricultural producers, organizations that process and sell it. At the same time, income from the sale of products of our own farm production should be more than 70% of the total.
Agricultural consumer cooperatives, in which more than 70% of income comes from the sale of products produced by members of the cooperative.
Individual entrepreneurs and fishery enterprises with an average annual number of employees of less than 300, with income from the sale of the catch in relation to the total income of more than 70%.
Organizations providing agricultural services.

To switch to the Unified agricultural tax, an enterprise must necessarily produce or sell agricultural products. For example, it is unacceptable to deal only with its processing.

All entrepreneurs who have elected the Unified Agricultural Taxation must keep a record book (KUDiR). Since 2017, it no longer needs to be certified by the Inspectorate of the Federal Tax Service, which also applies to peasant farms at the Unified agricultural tax.

Tax reporting is submitted in the form of a UAT declaration annually, until March 31 of the next year. An advance payment for the unified agricultural tax is made before July 25, and the full payment of the tax until March 31 of the next calendar year.

The deadline for submitting reports to the tax inspectorate is January 30 of the year following the reporting year, in the form "Calculation of insurance premiums". The second section is being completed.

Other possibilities of the UCHN:

Write-off of fixed assets when they are put into circulation;
Inclusion of advance payments in the income line;
Exemption from property tax, VAT and personal income tax.

STS

To apply the STS "Income" or "Income minus expenses", you must submit an application to the tax office. It is better to do this right away, when registering a company.

Farms with minimal costs prefer the income system (6%), while farms with a significant share of costs and are able to confirm them choose the income minus costs system (profit is taxed - 15%).

Regional authorities can reduce the tax rate by 1% for “income” and up to 5% for “income minus expenses”.

The accounting of peasant farms on the simplified tax system is also simplified. The farm must maintain KUDiR and submit it to the tax service upon request.

A simplified tax declaration must be submitted to the Federal Tax Service Inspectorate once a year, by April 30. The tax is paid quarterly: three times in advance by the 25th, and the final one for the year - by April 30th.

Peasant farms in most situations are equated to individual entrepreneurs, therefore, regardless of the form of a legal entity, it can reduce the tax on the entire amount of insurance premiums for the head and other members, without a limit of 50%, only if the labor of hired workers is not used.

OSNO

The general taxation regime is used in peasant farms extremely rarely and only when necessary. The complexity and volume of reporting by peasant farms on OSNO loses to other options, but the main system allows farmers to cooperate with large network partners dealing only with VAT.

OSNO employs most of the wholesale buyers who may be of interest to farmers. The fact is that general regime allows wholesalers to significantly reduce the VAT burden. Such a regime will be applied to the newly formed farm automatically if its head does not have time to submit an application for the application of the simplified taxation system or the unified agricultural tax.

For some peasant farms, income tax can be reduced to zero. A complete list of preferential areas is reflected in article 284 of the Tax Code.

Automatically, all participants and the head of the farm are exempt from personal income tax payments for five years on income from the production, sale and processing of agricultural products.

It is legal to use this benefit only once - the deliberate re-registration of peasant farms is punishable by law. Income from activities that are not related to agriculture and farming are taxed without special benefits. Government subsidies and grants are tax deductible.

The VAT declaration is submitted on a tax basis once a quarter (in January, April, July and October until the 25th day). Annually until 30.04, forms 3-NDFL and 4-NDFL are provided. These requirements apply to both individual entrepreneurs and LLCs. Form 3-NDFL must be submitted even if there was no profit.

The company's reporting on OSNO also includes the quarterly submission of income and property declarations.

KFHs on OSNO pay:

Property tax;
Land tax;
Transport tax;
Personal income tax (withheld from wages all employees);
Compulsory insurance premiums.

Reporting to state funds

For members of peasant farms, there are fixed insurance rates that do not depend on the minimum wage and are relevant for individual entrepreneurs.

The head of a farm that does not have hired employees is obliged to submit to the tax office on January 30 every year the calculation of insurance premiums for himself and for members of the farm, filling out the 2nd section. The report is allowed to be submitted both in paper and in electronic format.

Insurance premiums must be paid before the end of the calendar year. This can be done in one payment or quarterly.

In addition, peasant farms are required to report to the state statistics service:

Peasant farms with crops of agricultural crops, annually until June 11, report on the form No. 1-farmer.
Peasant farms with a livestock of farm animals report on the form No. 3-farmer until January 6.

Employee reporting

If a peasant farm hires workers, then new obligations arise along with them.

The following must be submitted to the tax office for employees:

Form 2-NDFL for each employee (before April 1);
Form 6-NDFL (quarterly until the end of January, April, July and October and one annual together with 2-NDFL);
Average headcount form, KND 1110018 (until January 20).

Personal income tax withheld from employees' salaries must be transferred to the state no later than the day following the date of issue to the employee.

On a quarterly basis, until mid-February, May, August and November, a calculation of insurance premiums is submitted to the Pension Fund. Information about the insured persons (SZV-M) is provided by the 15th day of each month.

Form 4-FSS is submitted to the Social Insurance Fund, it must be submitted by the twentieth days of January, April, July and October, if in paper form and by 25 in electronic format. Once a year, until April 15, LLCs must confirm their main activity with the FSS.

Contributions to the Pension Fund and the Social Insurance Fund for employees are made until the 15th day of the next month.

Peasant farms must keep records on a par with other types of enterprises. The leading activities are the production and processing of agricultural or livestock products with subsequent sale. The specificity of the activity is reflected in the workflow. In the article we will tell you about accounting in peasant farms, we will give examples of the use of different tax regimes.

Farm documents

The farms use standard forms of primary accounting and special-purpose documents. In peasant farms, much attention is paid to the accounting of material values.

Document	Purpose of use
Tractor waybill form No. 412 APK	Used when transporting products from one facility to another
Register of sending grain from the field of form No. 401 APK	The register reflects the data after loading products from the combine
Cumulative statement of the receipt of the harvest of agricultural products form No. 408 of the agro-industrial complex	The list is filled in by the storekeeper after weighing and receiving products at the warehouse.
Statement of the movement of grain and other products form No. 409 APK	Compiled on the basis of Form No. 408 APK
Act for sorting and drying of products, form No. 410 APK	The act contains data before and after the events, indicating the data of shrinkage, loss, moisture
Limit-fence card form No. 201 APK or demand-waybill	Used when recording data when dispensing grain for sowing
The act of writing off the planting material form No. 208 APK	The act is drawn up at the end of sowing work, reflects the cost of material
Milk production record card	Filled in for each livestock unit
Statement of accounting for feed costs form No. 202 APK	Used for daily feed dispensing based on an approved ration
The act of posting the offspring	Compiled according to data on the increase in livestock
Book of registration of the movement of animals and birds of the form No. 304 APK	To be completed on the basis of certificates for offspring, transfer of animals from one group to another, disposal

Choosing a taxation system in peasant farms

Farms have the right to use the general, simplified, unified agricultural tax systems in taxation. UTII and PSN are used for special types activities, which do not include the production, processing and sale of agricultural products.

Modes	OSNO	STS	ESHN
Start of application	When registering, at the beginning of the year or in case of loss of the right to the simplified taxation system or unified agricultural tax		At registration or from the beginning of the year
Submitting a notification	Not required, the system is provided by default	Required	Required
Restrictions	Absent	Number, revolutions, OS values	The size of the share of agricultural products,
Recognition of income and expenses	Accrual or cash method	Cash method	Cash method
Basic tax	Income tax	Single tax under simplified taxation system	Unified tax for unified agricultural tax
The tax base	Income minus expenses	Income or income minus expenses	Income minus expenses

Accounting for taxation, income and expenses in the accounting of the peasant farm system with the payment of unified agricultural tax

The main requirement for obtaining the right to use the Unified Agricultural Tax is the preferential conduct of agricultural activities. The share of income from agricultural products in the total revenue should not be less than 70%. Features of using the ESHN:

The system is applied immediately after registration by submitting a notification within 30 days or from the beginning of a new calendar year.
Reporting is submitted 1 time before March 31, after the end of the tax period.
Reporting is drawn up on the basis of the income and expense book. The list of eligible costs is limited.
The rate is 6%.
The tax is paid twice: in the form of an advance payment before July 25 of the current year and upon the expiration of the year until April 1.

Missing the term of the advance payment is subject to a penalty interest. The amount is calculated depending on the rate of the bank of the Russian Federation for each day of the pass.

Accounting for property, land plots in peasant farms

The accounting data of the property of the farm is kept in the interests of the owner. If any of the special regimes are applied, the farm is exempt from paying property tax and has no obligation to record data in separate registers. Farms independently determine the list of used forms of internal accounting. Most of the peasant farms use books of accounting for property of the form No. 1-KH, in which there are separate sections for plots and their use, OS, working capital, livestock and poultry.

The property of peasant farms includes:

Land.
Perennial plantings in the plots.
Management structures, outbuildings.
Equipment, machinery, vehicles, inventory.
Livestock of productive and working species for growing and fattening.

Fixed assets of peasant farms are purchased for a fee or created on their own. Property created in the course of business is accounted for at the cost of actual costs. In addition to fixed assets, in peasant farms, part of the assets are classified as circulating assets. Fixed assets do not include animals purchased for breeding and seed used for planting.

Intangible assets used in peasant farms

The cost of intangible assets (intangible assets) is formed in the manner prescribed for the OS. The initial cost is based on the actual acquisition costs. In peasant farms, intangible assets are used:

Rights to use natural resources.
Patented plant varieties.
Licenses, including the right to software.
Breeding know-how used in the production and processing of products.
Copyright.

Accounting for animals, cattle in peasant farms

The number of livestock is recorded as part of the OS on account 01 and working capital on account 11. Analytical accounting is kept for each unit. The cattle herd is replenished on the farms through the acquisition and receipt of offspring. In the count of livestock, movements are constantly carried out from one age group of livestock to another, offspring, disposal due to mortality, culling. Changes in the weight of animals are taken into account (see →)

Example of records for cattle counting

As the heifers reach the age of 2 years, the peasant farm makes the transfer of young animals in the amount of 3 pieces to the general herd. The cost of purchasing and growing each unit amounted to 55,000 rubles. Records are made in the accounting of peasant farms:

An internal transfer of 3 livestock units to the general herd has been made. The translation is formalized by act No. SP-47;
The accounting determines the cost of 3 units of young animals to be transferred: Дт 08 Кт 11 in the amount of 165,000 rubles;
The transfer of heifers to the main herd is reflected: Дт 01 Кт 08 in the amount of 165,000 rubles.

Each case of forced slaughter, death is documented by act No. SP-54 indicating the age, sex of the animal, reasons, disposal procedure. The drawing up of the act is carried out by a commission, which includes animal specialists.

Accounting for labor costs

PFs use the labor of owners, family members or employees. The remuneration of the family team is determined by agreement from the funds after tax. Remuneration for hired workers is established upon employment.

The recruitment of personnel is carried out under labor contracts. In peasant farms, there is a seasonality of work, which leads to the use of contracts with a fixed-term period of use. A farm has the status of a legal entity or individual entrepreneur with the right to hire employees. In the accounting of remuneration, primary documents are used to record personnel and their labor:

Time sheets.
Piecework outfits.
Waybills of the vehicle.
Registers and registration sheets.
Sheets for the calculation and issuance of wages.

Wages received by employees are subject to income tax. KFH acts in relation to the staff tax agent, has the obligation to withhold tax and pay it to the budget.

Peasant farm insurance premiums and reporting frequency

The amounts of accrued wages to the personnel of the farm are subject to insurance premiums transferred to the funds. The rate of each type of contribution is determined depending on the chosen taxation system. Contributions and reporting on them were transferred to the administration of the IFTS. In the FSS, control is carried out only for deductions for injuries and occupational diseases, about which an abbreviated report must be submitted.

Starting from 2017, reporting on contributions to funds will be submitted to the IFTS. The reporting form will be submitted on a quarterly basis and will combine the data on contributions to all funds.

Farm inventory

Accounting in farms is difficult due to the constant movement of assets, changes in value, natural loss. To obtain reliable data on the state of property, current assets, inventories are regularly carried out in peasant farms. The frequency and list of inspected objects and assets is determined by the peasant farm depending on the individual characteristics of the business.

In the farm, the condition is monitored:

Property included in fixed or current assets.
Composition, number of livestock, taken into account in the main herd and young animals.
Materials intended for sowing and current use.
Settlements with external counterparties.
Other assets of the farm.

The inventory procedure is carried out by a commission approved by the head of the farm. The data identified in the course of the event are recorded in the inventory list.

Heading "Questions and Answers"

Question number 1. What is the status of peasant farms?

A peasant farm can be registered as a legal entity or individual entrepreneur. In both cases, the status arises after passing state registration.

Question number 2. Does a peasant farm have the right to use a minimum number of registers in accounting?

The farm uses a simplified accounting system without double entry.

Question number 3. Does a peasant farm require a documentary record of cash flow transactions at the cash desk?

The accounting of the activities of peasant farms is subject to legislative norms equivalent to the requirements for other types of enterprises. If there are settlements through the cashier's office, transactions must be documented.

Question number 4. Is a penalty imposed on the advance payment when using the unified agricultural tax, if a loss is received at the end of the year?

The occurrence of a loss at the end of the year does not affect the taxpayer's obligation to make advance payments for the amounts received during the six months. Penalty interest will be charged.

ESHN for peasant farms (peasant farm)is one of the optimal taxation systems, as it allows farmers to pay a relatively small tax. But the use of the Unified agricultural tax presupposes the compilation of fairly large volumes of reporting by farms. Let's consider what is included in it, as well as when and to which departments this reporting should be submitted.

When does a peasant farm work at the ESHN?

A peasant farm is a subject of entrepreneurial activity, which at the moment is most consistent with such an organizational and legal form as an individual entrepreneur. The fact is that the state registration of peasant farms implies, in fact, the registration of the head of the farm as an individual entrepreneur.

At the same time, the legislation of the Russian Federation fundamentally allows the registration of peasant farms as legal entities (Article 86.1 of the Civil Code of the Russian Federation, paragraph 2 of Article 50 of the Civil Code of the Russian Federation), but at the moment there are no legal mechanisms allowing farmers to work in practice in the appropriate organizational and legal form.

Founders of peasant farms most often enjoy the right to work under the unified agricultural tax, which allows them to pay 6% of the difference between the income and expenses of the farm.

Work on the UAT involves the implementation of the following main actions by farmers within the framework of reporting procedures:

submission of reporting documents to the Federal Tax Service;
provision of reporting forms to off-budget funds;
keeping a book of income and expenses.

Let's consider their specifics in more detail.

Book of income and expenses for the unified agricultural tax

In accordance with sub. 5 p. 1 of Art. 23 of the Tax Code of the Russian Federation, as well as clause 8 of Art. 346.5 Entrepreneurs at the Unified Agricultural Tax must submit to the Federal Tax Service, at the request of the department, a book for recording income and expenses. Usually it is requested at the office tax audit... The book must be kept in the form approved in Appendix No. 1 to the order of the RF Ministry of Finance dated 11.12.2006 No. 169n.

Reporting of peasant farms under the Unified agricultural tax: interaction with the Federal Tax Service

For the Unified Agricultural Tax, the reporting period is half a year, and the tax period is the year (clauses 1, 2, article 346.7 of the Tax Code of the Russian Federation). Based on the results of the tax period - until March 31 of the next year (subparagraph 1, clause 2 of article 346.10 of the Tax Code of the Russian Federation) - a declaration on the unified agricultural tax is submitted to the FTS.

In the event of the termination of the activity of the peasant farm, the declaration on the unified agricultural tax must be submitted to the Federal Tax Service by the 25th day of the month following the month in which the notice of the termination of the peasant farm was filed with the tax service (subparagraph 2 of clause 2 of article 346.10 of the Tax Code of the Russian Federation).

If the farm has employees, then the Federal Tax Service will also need to provide:

data on the average size of the state of the economy for tax year- until January 20 of the next year;
2-NDFL certificates for the tax year - until April 1 of the next year;
forms 6-NDFL - at the end of each quarter (for the 1st, 2nd and 3rd quarters - until the last day of the month following the quarter, for the 4th quarter - until April 1 of the next year).

If the peasant farm ceases its activity, within which it pays the unified agricultural tax, then within 15 days from the moment of its termination, it is necessary to send a notification to the Federal Tax Service (clause 9 of article 346.3 of the Tax Code of the Russian Federation).

If the peasant farm employs 25 people or more, then 2-NDFL certificates and 6-NDFL forms should be sent to the Federal Tax Service at in electronic format, through the Internet. If the peasant farm employs more than 100 people, then in electronic form it must be sent to the Federal Tax Service and the declaration on the unified agricultural tax, as well as on other taxes, if the peasant farm has the appropriate objects of taxation.

Reporting of peasant farms under the Unified agricultural tax: reporting forms for off-budget funds

If the peasant farm does not have employees, then its interaction with extra-budgetary funds is carried out in the manner that determines the interaction with the corresponding funds of individual entrepreneurs. In this case, you only need to submit 1 reporting document to the PFR - the RSV-2 form, approved by the PFR board of September 17, 2015 No. 347p.

If the peasant farm has hired workers, then the farm will have to report:

1. Before the FIU (and at the same time FFOMS), providing:

RSV-2 form - before March 1 of the year that follows the reporting year;
RSV-1 form - according to the results of each quarter (for the 1st quarter - until May 15, for the 2nd - until August 15, for the 3rd - until November 15, for the 4th - until February 15 of the next year);
form SZV-M - monthly (until the 10th day of the month that follows the reporting one);

2. Before the FSS, submitting the Form 4-FSS to the fund - according to the results of each quarter (for the 1st, 2nd, 3rd quarters - by the 20th day of the next month, for the 4th quarter - until January 20 of the next year).

If the peasant farm employs more than 25 people, then its reporting to state funds must be submitted via electronic communication channels. Moreover, it can be submitted 5 days later than the paper version of the reporting is submitted.

Outcomes

Usage ESHN for peasant farms assumes that the farm is a full-fledged business entity and has obligations to submit reports to the Federal Tax Service and extra-budgetary funds. The composition of these reports depends on whether the peasant farm is an employer.

You can familiarize yourself with other nuances of doing business in the Unified agricultural tax regime in the articles:

It is also possible to voluntarily abandon the Unified Agricultural Taxation, but only from the new year. For this, from January 1 to January 15, an application is submitted to the IFTS. Reporting of individual entrepreneurs - the head of the KLF in 2017 The UAT Declaration is handed over once a year until March 31. You can submit it in paper and electronic form. The declaration on paper is taken to the tax office in person or sent by mail. The tax is paid in two stages - the first advance payment for the six months before July 25, the second total for the year - until March 31. The current forms of the declaration on the UAT, as well as notifications of the transition to this mode or refusal from it, can be downloaded in the service "My business". Or you can get rid of the headache of filling out and submitting reports and entrust this to experienced specialists “My business. Accountant "who will do everything quickly and in in the best possible way... If the individual entrepreneur, the head of the KLF, has hired employees, then several more forms that are mandatory for employers are added to the reports.

Reporting of kfx in 2018

Attention

At the same time, the procedure for calculating and paying contributions is different:

for members of peasant farms;

with payments to hired personnel.

This conclusion follows from paragraph 3 of Article 2, subparagraph "b" of paragraph 1 of Article 5, paragraph 2 of Article 14 of the Law of July 24, 2009 No. 212-FZ. With payments to hired employees, the head of the farm will also have to pay insurance premiums against accidents and occupational diseases (paragraph 7 of article 3 of the Law of July 24, 1998 No. 125-FZ). Contributions for compulsory pension and medical insurance for members of a farm are paid by the head of the fixed size(NS.

3 tbsp. 2, sub. "B" clause 1 of Art. 5, p. 2, Art. 14 of the Law of July 24, 2009 No. 212-FZ). The application of this procedure does not depend on whether there are hired personnel or not. Situation: is the head of a peasant farm obliged to pay contributions for compulsory pension, medical insurance for a member of a peasant farm who is also an entrepreneur? Answer: yes, I must.

Reporting SP on eeshn

VAT, tax on property used for business, and personal income tax, with rare exceptions, do not need to be paid. The reporting of individual entrepreneurs to the Unified agricultural tax is just one declaration per year and a book of income and expenses, and the book is kept at home and presented to the tax authority only upon request. How to switch to Unified Agricultural Benefits If an individual entrepreneur is already working, you can switch to this mode only from the next calendar year.
Until the end of the year, a notification is submitted to the tax office, which indicates the share of income from the sale of agricultural products or fish catch. Newly registered individual entrepreneurs, in order to immediately start working for the Unified agricultural tax, submit a notification within 30 days after registration. Keep in mind that if at the end of the year the requirements for the application of the unified taxation tax are violated, then you need to report this to the tax office.
The tax will be recalculated as for OSNO and the arrears will need to be paid to the budget.

Taxation of peasant farming: special regimes and reporting

Fisheries organizations and individual entrepreneurs, subject to the following conditions: if the average number of employees does not exceed 300 people during the year; and if in the total income from the sale of goods, works, services, the share of income from the sale of their catches of aquatic biological resources or produced on their own from their fish and other products from aquatic biological resources for the tax period is at least 70 percent;

Income and expenses are accounted for under the unified agricultural tax on a cash basis. Tax accounting for the purposes of calculating the unified agricultural tax for organizations is carried out on the basis of accounting data. The tax rate is set at 6 percent of income reduced by the amount of expenses (income - expenses).

What reporting to hand over to kfkh as SP in 2017

Tax Code of the Russian Federation). The 50 percent limit does not apply to them. Unified agricultural tax When applying the Unified agricultural tax, pay taxes in the same manner as other organizations. Taxation of peasant farms without registration of an organization If a farm is not registered as an organization, this means that its head is operating as an entrepreneur.
In this case, he can apply:

general taxation system;

simplified version;

This follows from the provisions of chapters 25, 26.1 and 26.2 of the Tax Code of the Russian Federation. OSNO If the head of a farm applies the general taxation system, then he pays:

land tax, if there are no benefits for this tax in the area in which the farm operates;

transport tax.

The procedure for paying personal income tax has some features.

Unified agricultural tax for kfkh

The heads of peasant (farmer) households pay the corresponding insurance premiums in a fixed amount to the PFR for themselves and for each member of the farm. The newly registered peasant farm must notify the tax authority of the transition to the unified agricultural tax within 30 calendar days from the date of tax registration (clause 2 of article 346.3 of the Tax Code of the Russian Federation). What kind of reporting to submit to the kfkh as a SP in 2017 The book can be filled in manually or kept in electronic form, it is not necessary to certify it with the Federal Tax Service Inspectorate since 2013. Russian Federation(FIU):

The head of the farm provides the FIU with reports in the RSV-2 form by March 1 of the calendar year.

Payment of taxes and contributions:

After the end of the reporting period - half a year, no later than 25 calendar days, you must transfer the advance tax payment in connection with the Unified Agricultural Tax.

Important

The simplified tax declaration must be submitted to the Federal Tax Service Inspectorate once a year, by April 30th. The tax is paid quarterly: three times in advance by the 25th, and the final one for the year - by April 30th. Peasant farms in most situations are equated to individual entrepreneurs, therefore, regardless of the form of a legal entity, it can reduce the tax on the entire amount of insurance premiums for the head and other members, without a limit of 50%. ... Reporting kfkh Attention Hello! In this article we will talk about taxation and reporting in peasant farms (PFs).

A farm can be registered as a legal entity, but most often the head is registered as an individual entrepreneur. By default, in the system of calculating taxes, pension and insurance contributions, peasant farms operate at the IP level - that is, they submit the same reports and have the same benefits. Types of taxation of peasant farms Among the farms, the unified agricultural tax is most often applied - an agricultural tax, which was actually introduced specifically for peasant farms.
Nevertheless, both organizations and individual entrepreneurs in the field of agriculture have access to other taxation systems. On each taxation system, LLC (as opposed to individual entrepreneurs) additionally submit declarations on transport and land tax (up to 1.02), financial statements and information on financial results (until March 31).

Ip head of kfkh what reports to submit and pays taxes

The share of income from the sale by peasant farms of agricultural products / catches of aquatic biological resources in the total income must be at least 70% (clause 2, 2.1. Art. 346.2 of the Tax Code). When peasant farms can start to apply the unified agricultural tax (unified agricultural tax) Peasant farms can apply for the unified agricultural tax when they are established or from January 1 of any calendar year. An application for the Unified Agricultural Tax is submitted in the form of the Notification of the transition to the Unified Agricultural Tax No. 26.1-1, approved in Appendix 1 to the Order of the Federal Tax Service of Russia dated 01.28.2013 No. ММВ-7-3 / within 30 calendar days from the date of tax registration. When switching to the Unified Agricultural Tax from January 1 of the next year, an application for the Unified Agricultural Tax shall be submitted before January 1. The notification is submitted to the tax authority at the location of the farm / residence of the head of the farm - an individual entrepreneur.
Peasant farms in most situations are equated to individual entrepreneurs, therefore, regardless of the form of a legal entity, it can reduce the tax on the entire amount of insurance premiums for the head and other members, without a limit of 50%, only if the labor of hired workers is not used. OSNO The general taxation regime is used in peasant farms extremely rarely and only when necessary. The complexity and volume of reporting by peasant farms on OSNO loses to other options, but the main system allows farmers to cooperate with large network partners dealing only with VAT. OSNO employs most of the wholesale buyers who may be of interest to farmers. The fact is that the general regime allows wholesalers to significantly reduce the VAT burden. Such a regime will be applied to the newly formed farm automatically if its head does not have time to submit an application for the application of the simplified taxation system or the unified agricultural tax.
Home → Accounting consultations → Unified agricultural tax Update: May 25, 2016 Peasant farms have the right to switch to the system of taxation of the Unified agricultural tax, paying a single agricultural tax for peasant farms. Which peasant farms are entitled to apply the Unified Agricultural Tax The taxation system in the form of a single agricultural tax is entitled to apply:

peasant farms created in the form of a legal entity (clause 1 of article 86.1 of the Civil Code of the Russian Federation);
an individual entrepreneur who is the head of a peasant farm, created without the formation of a legal entity on the basis of an agreement (clause 5 of article 23 of the Civil Code of the Russian Federation).

For the application of the Unified agricultural tax, peasant farms must produce agricultural products, process them and sell them (clause 2 of Art. 346.2 of the Tax Code). Unified agricultural taxation also has the right to use peasant farms with an average number of employees of 300 people. per year, engaged in fishing on their own ships or used under charter contracts (clause 2.1. article 346.2 of the Tax Code).