Contributions to the PFR (22% - insurance part; 5.1% - CHI), FSS (2.9% - temporary disability; 0.2% - min injury rate) for employees (paid monthly no later than the 15th day of the next month) 4) Deadline for payment of insurance contributions to the MHIF and PFR from income not exceeding 300,000 for 2018 (32,385 rubles) - no later than December 31, 2018. Contributions can be paid monthly (2,698.75 rubles) or quarterly (8,096.25 rubles) until the 31st day current month in fixed installments. The recommended payment period is a quarter. Terms of quarterly payment: 1 quarter - until March 31; 3 quarter - until September 30; 2 quarter - until June 30; Quarter 4 - until December 31 The deadline for paying insurance premiums from income exceeding 300,000 for 2018 is no later than April 1 of the year following the expired billing period.

KFH reporting in 2018

Content:

• KFH reporting
• What reports does the individual entrepreneur submit to the sleep system with employees in 2017
• What reporting should the head of the farm
• IP reporting in 2017
• Reporting to statistics in 2017 of small enterprises

Taxation of peasant farming: special regimes and reporting Regional authorities can reduce the tax rate on the simplified tax system by 1% on “income” and up to 5% on “income minus expenses”. Accounting for peasant farms on the simplified tax system is also simplified.

The farm must maintain KUDiR and provide it to tax service on demand.

SP reporting on eskhn

• The deadline for paying insurance premiums to the MHIF and PFR from income not exceeding 300,000 for 2015 (22261-38 rubles) is no later than December 31, 2015.
• Contributions can be paid monthly (1855-11 rubles) or quarterly (5565-35 rubles) until the 31st day of the current month in fixed payments.
• The deadline for paying insurance premiums from income exceeding 300,000 for 2015 is no later than April 1 of the year following the expired tax period.

To the Foundation social insurance

• Calculation Form 4 - FSS for its employees is provided quarterly no later than the 20th day of the month following the reporting period on paper or no later than the 25th day of the month following the reporting period electronically.

Until April 15 of the year following the expired tax period - annually, you need to confirm the main type of activity (OKVED).

Taxation of peasant farming: special regimes and reporting

Many peasant farms remain on common system taxation in order to retain product customers, since most wholesale buyers work for OSNO and, in order to reduce their tax burden, they simply need to purchase products from organizations (individual entrepreneurs, peasant farms) that work with VAT, since only in this case they will be able to reimburse the paid for VAT products. Insurance premiums are delimited for members of the peasant farm and for employees.

Info

For KFH members, there are fixed rates calculated on the basis of the minimum wage that are relevant for individual entrepreneurs. The simplified taxation system for KLF is traditional.

To apply the USN 6% or 15%, you must submit an application to the tax authorities during registration. The unified agricultural tax is the most beneficial for the taxation of the activities of peasant farms.
To apply it, you must submit an application for a decision to apply the ESHN.

What reporting should be submitted as a sole proprietorship in 2017

Hello! In this article we will talk about taxation and reporting in peasant farms (PFH). Today you will learn:

1. What taxation systems are available for peasant farms;
2. What reporting do peasant farms submit for their members and for employees.

• What is KFH
• Types of taxation of peasant farms
• Reporting to state funds
• Employee reporting

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

Unified agricultural tax for peasant farms

These are: In the IFTS income tax return individuals for their employees: 2-personal income tax for each employee until April 1; 6-personal income tax on all quarterly within 30 days after the end of the quarter and annual form until April 1st. Once a year, until January 20, information on the average headcount is submitted to the Federal Tax Service; Calculation of insurance premiums - within 30 days after the reporting quarter, also in the IFTS.
In the FIU: SZV-M until the 15th day of the month; SZV-experience, ODV-1 - once a year until March 1. 4-FSS on contributions for injuries, is submitted to the Social Insurance Fund before the 20th day after the reporting quarter (for electronic reporting up to the 25th). Can the reporting of IP KFK be zero? Article 346.3 states that a newly registered individual entrepreneur retains the right to apply the UAT regime if in the first tax period he had no income.

talking in simple words Zero can only be taken once.
IFNS is not required. 4) 2 personal income tax until April 1 of the next year (once a year). 5) 6-personal income tax is provided quarterly (no later than Q1 - 30.04; II quarter - 31.07; III quarter - 31.10; IV quarter - 01.04). 6) ESSC (Unified social insurance fee) - quarterly (no later than Q1 - 30.04; II quarter - 31.07; III quarter - 31.10; IV quarter - 30.01) After concluding an agreement with the first employee, the Head of the peasant farm must register in off-budget funds(in the PFR - within 30 days, in the FSS - within 10 days) Pension Fund Russian Federation(PFR): 1) SZV-M - information about insured persons on a monthly basis until the 15th day 2) Information about probation - SZV-M experience - 1 time per year until March 1 For peasant farms and individual entrepreneurs using the UAT, reduced rates of insurance premiums are provided for payments and other remuneration in favor of individuals (27.1% of wages).

Attention

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

Automatically, all participants and the head of the farm for five years are exempted from paying personal income tax on income from the production, sale and processing of agricultural products. It is legal to use this benefit only once - the intentional re-registration of a peasant farm is punishable by law.

Income from activities not related to agriculture and farming is taxed without special benefits. Government subsidies and grants are not taxed.

The VAT return is submitted in tax times per quarter (in January, April, July and October until the 25th). Annually until April 30, 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.

IP head of the farm what reports to submit and taxes pays

IFNS is not required. What reporting should the head of the farm In addition, the farm must report to the state statistics service:

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

Accountability for employees If a peasant farm hires employees, then new obligations arise with them. The following must be submitted to the tax office for employees:

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

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

At the same time, the income from the sale of products of own farm production should be more than 70% of the total.

• Agricultural consumer cooperatives, in which more than 70% of their 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 less than 300, with income from the sale of the catch in relation to the total revenue of more than 70%.
• Organizations providing agricultural services.

To switch to ESHN, an enterprise must necessarily produce or sell agricultural products. For example, it is unacceptable to engage only in its processing.

All entrepreneurs who have chosen the ESHN must keep a ledger (KUDiR). Since 2017, it no longer needs to be certified by the Federal Tax Service Inspectorate, which also applies to KFH on the Unified Agricultural Tax.
Author: Olga Akimenko I welcome you! Peasant farming (KFH) carries out commercial activity for the production of agricultural products. The term "agricultural products" is significant in civil and tax legislation.

KFHs have the right to apply three systems of taxation:

• .General system of taxation OSNO;
• .Simplified taxation system (6% of income or 15% "income-expenses");
• .Single agricultural tax ESHN.

Taxes paid by peasant farms correspond to the composition of taxes of an individual entrepreneur. Personal income tax (13%), VAT (10/18%) are paid, land tax, transport tax, insurance premiums in PFR, FFOMS, FSS.

The first 5 years from the date of registration of a peasant farm are exempt from paying personal income tax (13%). Tax reporting for rent in usual terms, as for IP on OSNO.

Companies and individual entrepreneurs who switched to single agricultural tax, are obliged to transfer budget payments in a timely manner and submit the established reporting forms to the regulatory authorities. The current legislation clearly regulates the “rules of the game” for commercial structures on the UAT: the deadline for submitting the declaration, the procedure for filling it out, the requirements for maintaining accounting and calculation of the amount of tax.

Organizations and individual entrepreneurs who have switched to single tax, regardless of the fact of receipt of income in the past year. The document contains information about the previous tax period (year). The deadline for submission is April 1st.

The deadline for submitting the declaration for the ESHN for 2017 is until April 2 (inclusive). This deadline is set for legal entities, individual entrepreneurs and peasant farms.

Taxpayers are required to submit a declaration:

• companies - at the place of business registration;
• IP - at the place of residence.

Important! Upon termination of activities, a commercial structure submits a final declaration by the 26th day of the month following the month when the fiscal authorities were notified of the closure of the business.

The method of reporting depends on the number of employees of the commercial structure. If it employs no more than 100 people, then you can transfer the document on paper (in person or through a representative on the basis of a notarized power of attorney). If the number of employees exceeds the specified threshold, only electronic submission of the document is allowed.

Structure and rules for preparing a declaration

The ESHN 2017 declaration (KND form 1151059) consists of the following sections:

• titular;
• section No. 1;
• №2.1;

In order to correctly fill out the document the first time and not violate the deadline for submitting the ESHN, you need to start with the title page, then go to the second section, and then to the first. Sections 2.1 and 3 are mandatory only for certain categories taxpayers.

When filling out reports, the following important rules should be considered:

• The amount is always rounded up to rubles according to the rules of mathematics.
• Errors, blots are not allowed: if they are found, you need to print a new, corrected version.
• Each page must contain a serial number - 001, 002, etc.
• Double-sided printing of the declaration is not allowed.
• Sheets cannot be stapled, fastened with a stapler.
• Text data is written in block capital letters.
• One cell is for one indicator.
• If there is no information or the value is zero, you need to put a dash. You cannot leave the fields completely empty.

A sample filling will help simplify the task of reporting tax return according to ESHN. Check with him your version and make the necessary adjustments.

When filling out a document on a computer, you must use the Courier New font with a size of 16 or 18. When preparing a form on paper, it is important not to make a mistake with the choice of pen: only black, blue and purple inks are allowed. Please print as legibly as possible.

Step 1. Filling in the title page

Registration title page will not be difficult for those who have previously passed reporting forms to the fiscal authorities. The first page contains the following data:

• TIN and KPP (only for companies).
• The sheet number is 001.
• The adjustment value is "0" if you are filing a declaration for a particular year for the first time. If you are replacing previously incorrect forms, use the values ​​"1", "2", etc. The number reflects which form is accounted for.
• Tax period - when submitting a document at the end of the year, you need to put "120". If the form is submitted upon termination of activity - "50", upon transition to another taxation system - "95".
• Reporting year - the number of the year for which information is submitted.
• The code tax office- you can find out on the website of "your" IFTS.
• The code of the place of presentation is "120" for individual entrepreneurs and "210" for legal entities.
• Full name of the company or full name of the entrepreneur.
• OKVED code.
• Phone numbers for communication.
• Number of pages (usually three) and attachments (usually missing).

At the bottom of the title page there is a block of a person confirming the information provided. If this is the head of the company, the code "1" is put, if the authorized person is "2" and the number of the power of attorney is prescribed. Followed by a signature and a seal.

Step 2. Fill out the second section

The tax declaration for the unified agricultural tax 2017 assumes the following data in section No. 2:

Step 3. Filling out the first section

The tax declaration for the unified agricultural tax in the first section contains the following information:

At the bottom of the sheet is the signature of the person who endorsed the title page, and the current date.

Step 3. Completing Sections 2.1 and 3

Section No. 2.1 is filled out by organizations and individual entrepreneurs that have received losses in previous periods, and reduce the tax base on them. On the sheet you need:

• put down total amount loss;
• distribute it by year of receipt in chronological order;
• put down the amount of uncarried-for loss, which will be carried over to future periods.

Section No. 3 is addressed to companies and individual entrepreneurs using endowment capital: government subsidies, special-purpose financing, charitable contributions. It is written here:

• receipt type code;
• date of receipt of funds, amount or value of property;
• the amount of funds used for their intended purpose;
• expiration date target capital(if there is no deadline - a dash);
• the amount of funds to be distributed;
• amount of money misused.

The reporting period for agricultural tax is half a year, but all sections of the declaration contain data for the past calendar year.

The document is sent via the TCS system or printed in two copies: one is handed over to the Federal Tax Service, the second remains commercial structure marked with acceptance.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

What kind of reporting (accounting, tax, etc.) at the end of the year should the Peasant (Farm) economy submit. In the unified state register of legal entities, the full name legal entity- Peasant (Farmer) Economy.

Compile and submit financial statements should those who are obliged to keep accounting. And these are all organizations, regardless of the applicable taxation system and organizational form (part 1, article 6, part 2, article 13 of the Law of December 6, 2011 No. 402-FZ).

Not required to prepare financial statements under certain conditions only individual entrepreneurs And structural units foreign organizations. This follows from Part 2 of Article 6 of the Law of December 6, 2011 No. 402-FZ.

Thus, a KFH - an organization is obliged to submit financial statements to tax authority and statistical authorities at the place of their registration. This procedure follows from part 2 of article 18 of the Law of December 6, 2011 No. 402-FZ and subparagraph 5 of paragraph 1 of article 23 tax code RF.

If a KFH - an organization applies the simplified taxation system, then at the end of the year a single tax declaration is submitted to the tax authority. When filling out the declaration, follow the Procedure approved by the order of the Federal Tax Service of Russia dated July 4, 2014 No. ММВ-7-3/352.

Organizations and entrepreneurs submit a tax return with simplification at the end of the year in different dates. Thus, organizations are required to submit a declaration no later than March 31 of the year following the reporting one. This procedure is provided for by Article 346.23 of the Tax Code of the Russian Federation.

Information about agriculture and composition statistical reporting behind reporting periods 2015 presented at the link Information about agriculture

There are many forms of statistical observation, therefore, the information contains a summary table on who submits statistical forms and according to what criteria and deadlines.

Oleg Khoroshiy, Head of the Department of Profit Taxation of Organizations of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of Russia

How to calculate taxes and contributions to a peasant (farm) economy (KFH)

The procedure for paying taxes depends on the form in which the peasant (farm) economy (KFH) operates. they can register an organization, or they may not do it - just conclude an agreement on the creation of a peasant farm. In the latter case, it is enough for the head of the peasant farm to register as an entrepreneur.

This procedure is established in paragraph 3 of Article 2 and paragraph 2

Based on these provisions, the Ministry of Finance of Russia, in a letter dated December 22, 2014 No. 03-11-06 / 2 / 66200, also equated peasant farms with entrepreneurs for the purposes of simplicity. That is, a peasant farm without hired personnel can reduce the single tax by the entire amount of insurance premiums paid for the head of the peasant farm and its members (paragraph 3, clause 3, clause 3.1, article 346.21 of the Tax Code of the Russian Federation). The 50 percent limit does not apply to them.

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KFH insurance premiums

Regardless of the form in which a peasant farm is registered - as an organization or without such formation, insurance premiums for mandatory pension (social, medical) insurance are always paid by the head of the peasant farm. In the order established for individual entrepreneurs.

The procedure for calculating and paying contributions is different:

Contributions to compulsory pension and health insurance for its head pays in a fixed amount (clause 3 of article 2, subparagraph "b" of clause 1 of article 5, clause 2 of article 14 of the Law of July 24, 2009 No. 212-FZ). The application of this procedure does not depend on whether there is hired personnel or not.

Situation: is the head of the peasant farm obliged to pay contributions for mandatory pension, medical insurance for a member of the peasant farm, who is also an entrepreneur

Yes, I must.

If a member of a peasant farm belongs to several categories at the same time, he pays contributions for each reason (clause 3, article 5 of the Law of July 24, 2009 No. 212-FZ, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 2, 2013 No. 58/13 in the case No. A60-7424/2012).

That is, such a member of the peasant farm will pay contributions for himself in a fixed amount as an entrepreneur (part 1 of article 5, part 1 of article 14 of the Law of July 24, 2009 No. 212-FZ), and the head of the peasant farm must pay contributions for him on the second basis - as a member of the peasant farm (part 2 of article 14 of the Law of July 24, 2009 No. 212-FZ).

Social insurance contributions to the FSS of Russia (in case of temporary disability and in connection with motherhood) do not need to be paid. However, you can insure and pay them voluntarily. This is stated in paragraph 5 of Article 14 of the Law of July 24, 2009 No. 212-FZ.

Calculate the insurance premiums for the full year as follows:

Compulsory health insurance contributions	=	minimum wage? 12	?	Tariff of contributions to the Pension Fund of the Russian Federation	?	Quantity (including its head)
Contributions for voluntary social insurance	=	minimum wage? 12	?

Individual agricultural producers can simplify their accounting and reduce the tax burden by switching to the UAT regime if they meet certain requirements. In particular, if the income from the sale of products in the total income is not less than 70% - this is the main condition.

The list of agricultural products can be found in the first annex to Decree No. 458 of 25.07.2006.

Since 2017, the list of entrepreneurs who have the right to apply the Unified Agricultural Tax has expanded. Now it has included those who do not produce agricultural products themselves, but help its producers by providing services. The condition is the same - the share of the sale of such services must be at least 70% of the total income. A complete list of such services can be found in the OKVED group 01.6.

The agricultural tax rate is 6% on the difference between income and expenses. What kind of expenses are recognized is indicated in article 346.5 of the Tax Code of the Russian Federation. VAT, tax on property used for business, and personal income tax, with rare exceptions, do not need to be paid. IP reporting on ESHN- this is only one declaration per year and the Book of Accounting for Income and Expenses, and the book is kept at home and presented to the tax office only upon request.

How to switch to ESHN

If the IP 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 ESHN, 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 Agricultural 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.

It is also possible to voluntarily abandon the ESHN, but only from the new year. To do this, from January 1 to January 15, an application is submitted to the IFTS.

Reporting of IP - Head of KFK in 2017

The ESHN declaration is submitted once a year until March 31. You can drop it off at paper form and in electronic. 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 until July 25, the second final for the year - until March 31.

The current forms of the declaration for the ESHN, as well as notifications of the transition to this regime or refusal from it, can be downloaded from the My Business service. And you can get rid of the headache of filling out and sending reports and entrust this to experienced specialists “My business. Accountant" who will do everything quickly and in the best possible way.

If IP - heads of KFK, there are employees, then a few more forms that are mandatory for employers are added to the reports. This:

In the IFTS declaration on personal income tax for their employees:

6-personal income tax on all quarterly within 30 days after the end of the quarter and the annual form until April 1.

Calculation of insurance premiums - within 30 days after the reporting quarter, also in the IFTS.

In the FIU:

SZV-M until the 15th day of the month;

4-FSS on contributions for injuries, is submitted to the Social Insurance Fund before the 20th day after the reporting quarter (for electronic reporting, up to the 25th day).

Can IP KFK reporting be null?

Article 346.3 states that a newly registered individual entrepreneur retains the right to apply the UAT regime if he had no income in the first tax period. In simple terms, zero can only be taken once. The next time you need to either show income, or go to another mode. It will be possible to return to the ESHN only in a year.

It remains to talk only about penalties. If you do not report on time, the fine will be from 5 to 30% of the tax amount in the declaration, but at least 1000 rubles. Failure to submit the declaration also threatens to block the current account. Not paying the tax on time or paying it incompletely means forking out in the amount of 20 to 40% of the unpaid tax. It is unprofitable - to break the law, it is better to do everything on time.

Law of the RSFSR dated November 22, 1990 No. 348-I “On Peasant (Farm) Farming” provides for the obligation of farm owners to take into account the results of their work. federal law"On Accounting" confirmed the obligation to organize and maintain accounting for business entities of all forms of ownership.

Peasant (farm) economy (KFH) is a small economic structure of agriculture, which often solves serious food issues in a certain area.

Peasant farms are allowed to be guided by the Recommendations for keeping records of production activities in a peasant (farm) economy, developed by the Association of Peasant (Farmer) Farms and Agricultural Cooperatives (AKKOR) in agreement with the Ministry of Finance of Russia (letter dated April 21, 1993 No. 9-2-13).

Accounting in the KFH is carried out only in the interests of the farmer (owner) and at his discretion. Farmers can use the recommended current and currently recommended registers, for example, the register of property of a peasant (farmer) economy (form No. 1-KX), the book of accounting for products and materials (form No. 2-KX), the book of accounting for labor (form No. 3- KH), log book business transactions(form No. 4-KX), statement of financial results (form No. 5-KX).

Peasant farms (associations) with a large volume of production and sales of agricultural products are recommended to keep accounting records using a single journal-order form of accounting.

Accounting in a peasant farm often serves as an indicator of a high culture of activity. Correct account:

Contributes to the protection of property rights and legitimate interests of farmers;

Provides the necessary amount of information for making timely management decisions;

Allows you to analyze activities and assess the level of profitability of the economy;

Creates conditions for control by state bodies over the activities of peasant farms on the use of loans, payment and labor protection, payment of taxes, etc.

For the organization and maintenance of accounting, KFH carry out the following:

Independently establish the form of accounting work based on the conditions of management;

Determine the forms and methods of accounting, based on the forms and methods in force in the Russian Federation (subject to the general principles) established by the Regulation on accounting and financial reporting in the Russian Federation, as well as the technology for processing accounting information;

Provide application established rules accounting, including the procedure for documenting business transactions, and their reflection in accounting registers, property valuation and business transactions, inventory;

Develop a system of on-farm control;

Establish a method for determining the proceeds from the sale of agricultural products (works, services), etc.

When conducting accounting, the requirements of objectivity, accuracy, efficiency, simplicity and accessibility, economy, and methodological unity must be observed.

When carrying out accounting, farmers use generally accepted methods and methods: documentation, accounts, inventory, double entry, balance, assessment, costing.

At the same time, in accordance with the right granted by the legislation to Russian farmers, they can organize the execution of primary accounting documents and reporting in the book of income and expenses.

without applying the principle of double entry, the Chart of Accounts and not to draw up a balance sheet.

Peasant (farm) enterprises prepare reports on the basis of credentials confirmed by primary documents. It is signed by the head of the farm and the accountant (if any), who are responsible for its accuracy in accordance with the law.

List of indicators (except for external reporting) of accounting and internal reporting, constituting a commercial secret, is determined by the head of the peasant (farm) economy.

At present, the financial statements of peasant (farm) enterprises are presented in the Statement of Financial Results (f. N 5-kh).

Unfortunately, the standard Recommendations for keeping records of production activities in a peasant (farm) economy are rather complicated and, as experience shows, their use in most farms that do not have special accountants is difficult. In addition, this document was developed almost seven years ago. During this time, there have been significant changes in all areas of the economy, and especially in accounting.

In our opinion, peasant (farm) enterprises are currently in dire need of competent, scientifically based methodological guidelines for the organization of accounting. These instructions should meet modern management requirements, not contradict the emerging system of national accounting standards, and, at the same time, be as simple, clear and accessible as possible.