Business on a personal subsidiary farm. Memo for the sale of agricultural products produced on the lands of LPH where you can sell products of LPH

I keep greenhouse as LPH (personal subsidiary farming) in accordance with FZ No. 112 without business registration

In accordance with the provisions of Law No. 112 of the FZ, personal subsidiary farming (CI) is organized by the person individually or together with other family members to meet their own needs.

The realization of owners of foreign trade of agricultural products, grown and reworked in these areas, is not recognized by entrepreneurial activities.

That is, some part of the products (excess) can be implemented without the need to register PP and paying income tax.

Exemption from NFFL in the event of products own production The Tax Code of the Russian Federation is provided, subject to certain conditions on the area of \u200b\u200bthe site and the absence of hired workers.

To confirm the fact of exemption from income tax, the inspection should provide a document issued by local authorities, the reigns of the corresponding non-commercial associations of citizens in which it will be indicated that the products being implemented are produced on the LPH.

That is, just install the greenhouse and sell vegetables grown in it without paying taxes will not work. A special document is required confirming the fact of the assignment of the land plot to the LPH.

i sell my goods to a familiar registered as an IP, which sells it through his vegetable department. What underwater stones are in a similar approach? What needs to be adjusted in it? What should be considered?

Tax authorities can recognize the sale of products to business activities and require payment of income tax.

According to the Tax Code of the Russian Federation, entrepreneurship is recognized by activities aimed at Systematic Getting income through sales of goods,work and provision of services by persons registered in accordance with the law.

It should be noted that the law does not contain clear indications when the sale of goods with LPH is recognized as entrepreneurial activities. This question Replaced solely at the discretion of the tax inspectorate in which the face is registered.

Taking into account the norms of law, it can be concluded that if most or all the products of the Republic of Criminal Procedure are made on the implementation, and not on their own, if the buyers of the IP and organizations are needed, then with a greater probability such activities will cause claims from the tax authorities.

Is it true to demand any verifier organs from my friend any references about the quality of the goods? Or will it be enough letters I wrote free form?

With regard to the issue of confirming the quality of the product-selling products from its own sources, it is necessary to note the following.

If the products are implemented by individuals, entrepreneurs and organizations, then the confirmation of the fact that the products are made directly on the LPH, is a document issued by local authorities and the reigns of non-commercial associations.

In the case of the sale of products from the subsidiary farming on the market it is necessary to conduct vestsanxpertism. If the product will sell the IP to the market, to which the owner of the subsidiary economy will sell his goods, the duty of the examination falls on the IP.

If you plan to implement products produced on the land of LPH (personal subsidiary farming), then you should know all the features this business process.

First of all, it is worth knowing that according to the Federal Law on Personal Subscribed Farm, the sales of products produced on the land of LPH does not apply to business activities.

Exposure of Article 2. The concept of personal subsidiary farming
1. LPH is a form of non-realization activities related to the production and processing of agricultural products.
2. LPH is conducted by a citizen and his family members in order to meet their personal needs on the land plot.
3. Agricultural products grown in the conduct of the LPH is the property of a citizen leading a personal subsidiary farm.
4. The realization of agricultural products by citizens leading LPH is not entrepreneurial activities.

To implement products, it is necessary to obtain a document in the local administration about the availability of the LPH (personal subsidiary farming).

Submit a document that issued a local government authority, the reigns of the garden partnership. He confirms that the selling products are manufactured on a land plot owned by the taxpayer or members of his family, and is used to maintain LPH, gardening, gardening or country construction.

Put the LPH for accounting. It is conducted in horizontal books on the basis of information provided by citizens on a voluntary basis. The hopping book contains basic information about LPH:
1. Full name, date of birth of the owner of the land plot, as well as the name of all family members together with him.
2. The number of existing farm animals, bees or birds.
3. The area of \u200b\u200bthe land plot engaged in crops or plantations.
4. Agricultural machinery and vehicles available or other rights.

Having received this document, it is necessary to invite the branch commission to compile an inspection act. If the inspection passes safely, you conclude a contract with veterinarians.

After that, your farm is attached to one constant branch. To implement products through trade organizations You will receive a veterinary certificate of the installed form.

With all the above documents in the regional vetable, you get a veterinary certificate. With this ID, you can receive reference form No. 2.

If you decide to sell products as Individual entrepreneur, then the same actions are performed for one difference only. You will need to get a certificate of conformity with a quality certificate. It is important to understand that entrepreneurial activities and LPH are not the same. LPH is the implementation of excess products obtained for personal needs. This is the main legal difference between the IP from the Republic of Criminal Procedure.

Where can I implement products grown on your own? On the market or in enterprises catering (cafe, restaurants, pizzerias, etc.)

Documents obtained in the agricultural market having a state laboratory of veterinary and sanitary examinations (GLVSE):
1. Permission to trade. Federal Law "On Retail Markets and Amendments to Labor Code Russian Federation"Dated December 30, 2006 №271-ФЗ Art 12 p.4
2. The result of a laboratory examination for the sale of vegetables (Article 21 of the Law of the Russian Federation "On Veterinary Engine" from 04/04/1993 No. 4979)

What documents need to have for the sale of crop and livestock products in the food markets of the Perm Territory.

In accordance with the list of regulatory acts:
1. Federal Law of 02.01.2000 g No. 29-FZ "On the quality and safety of food products";
2. Order of the Ministry agriculture Of the Russian Federation of November 16, 2006 № 422 "On approval of the rules for organizing the work on issuing veterinary accompanying documents»;
3. Federal Law of 12.06.2008 G No. 88-FZ " Technical Regulations on milk and dairy products ";
4. Rules of veterinary and sanitary assessment of plant foods in laboratories of veterinary and sanitary examination of markets, approved by the main management of veterinary medicine of the USSR Ministry of Agriculture and coordinated with the USSR Ministry of Health 04.10 1980;
5. Rules of veterinary and sanitary examination of honey when selling in the markets approved by the main state veterinary inspector of the Russian Federation 07/18/1995 N 13-7-2 / 365;
6. Rules of veterinary and sanitary examination of milk and dairy products in the markets approved by the main management of the veterinary department of the USSR Ministry of Agriculture and coordinated with the Main Sanitary and Epidemiological Department of the Ministry of Health of the USSR 07/01/1976;
7. Rules of veterinary inspection of slaughter animals and veterinary and sanitary examination of meat and meat productsapproved by the main management of the veterinary department of the USSR Ministry of Agriculture 27.12.1983 in coordination with the General Sanitary and Epidemiological Department of the Ministry of Health of the USSR.

The markets are allowed to implement the following foods in the presence of documents:
- Ready meat products and meat semi-finished products, milk and dairy products, canned food, chicken eggsFish and fish products, honey, crop production industrial production: a document confirming their compliance with the mandatory requirements of regulatory documents (copies of the certificate or conformity declaration); Veterinary accompanying documents: veterinary certificate of form No. 2 (during transportation from another area (city); veterinary certificate of form No. 4 or stamp of the state veterinary service in a commodity transportation document (during transportation within the area (city).
- Meat in carcasses, half-carcasses, quarters: Veterinary accompanying documents - veterinary certificate of form No. 2 (when transporting from another area (city) or veterinary certificate of form No. 4 (when transporting within the district (city); Conclusion of the State Laboratory of Veterinary Sanitary Expertise resolving the sale of meat on the market.
- milk and dairy products of non-industrial production: veterinary certificate of form No. 4 or veterinary certificate of form No. 2 - according to the order of the Ministry of Agriculture of the Russian Federation of November 16, 2006, No. 422 "On approval of the rules for organizing work on issuing veterinary accompanying documents"; veterinary and sanitary passports on a cow (with the realization of milk of non-industrial manufacturing) with marks on the holding of planned annual veterinary measures (vaccinations against Siberian ulcers, pasteurosis, leptospirosis); diagnostic studies for tuberculosis, brucellosis, leukemia, subclinical mastitis; prophylactic treatments against hypodermatosis, fasciolese; Conclusions of the State Laboratory of Veterinary Sanitary Expertise, which resolving the sale of milk and dairy products in the market.
- Honey of non-industrial production: veterinary and sanitary passport for an apiary; Veterinary certificate of form No. 4 or veterinary certificate of form No. 2; Conclusion of the State Laboratory of Veterinary Sanitary Expertise, which resolving the implementation of honey in the market.
- Beekeeping products of non-industrial production: a veterinary and sanitary passport for an apiary; Veterinary certificate of form No. 4 or veterinary certificate of form No. 3; Conclusion of the State Laboratory of Veterinary Sanitary Expertise, which resolving the implementation of honey in the market.
- Fish of non-industrial production: Veterinary certificates of form No. 4 or veterinary certificate of form No. 2; Conclusion of the State Laboratory of Veterinary Sanitary Expertise on the market.
- Potatoes, vegetables, fruits, berries, mushrooms, the greens of non-industrial production: the conclusion of the state laboratory of veterinary and sanitary examination in the market.
- Homemade egg: Veterinary reference form No. 4 on the epizootic welfare of the terrain; Conclusion of the State Laboratory of Veterinary Sanitary Expertise on the market.

Persons engaged in these food products must have sanitary clothing and personal medical record.

At the fairs it is necessary to receive all of the above documents, only without research.

For questions about obtaining the necessary documentation, contact the GBVPK "Perm SBJ" at the address: Perm, St .. Excavator, D.37a. Tel: 2262109. Addresses and contacts of the divisions of GBVPK "Perm SBJ" Perm You can find

Russia replaced the socio-economic system. This contributed to the change financial state of people. A system of lending to ordinary citizens to various needs is available. There was an opportunity to change the place of residence. Many townspeople move for the city, in countryside And choose houses with large household plots. Recently, it becomes a trend, especially next to large cities million paintings.

Run from major cities in the village for clean air, for the silence and the ability to eat non-stuffed chemistry products. Due to the fact that products in stores began to contain chemical ingredients harmful to health, more and more people strive to independently grow agricultural products for their own consumption. But from the household site you can have an income if grown products for sale. Is there a sheepskin gallery? Let's figure it out in this article about earnings on a personal subsidiary farm.

LPH is the type of non-implementative activity for the production and processing of agricultural products. They are not registered as entrepreneurs. Our citizens leading personal subsidiary farming are recognized by agricultural producers on a par with farmers and agricultural enterprises in accordance with No. 122-FZ "On a personal subsidiary farm".

The most common phenomenon of LPH is a grandmother trading on the market with its potatoes and other vegetables. With this phenomenon, we meet often. In fact, it grows products for their own consumption, but in such volumes it does not need it. And surplus go for sale. In the store grandmother will not be able to bring their products. It will simply do not accept it. Therefore, the sale of surplus products on the market is the most common way that does not take much time and money. Nowadays, fairs, a day off, markets in the city trait and markets in rural areas are common. There are no too serious requirements for products.

Put out its products to representatives of the Republic of LDH in trading network It is quite difficult, too stringent requirements (passport, GOST for products, ensuring supply stability). On the market they pay only for shopping place And on this all expenses end.

Therefore, having the possibility of implementing excess products produced, it is necessary to decide for yourself, which is more profitable: to trade on the market, by its neighbors, or to open an IP and become an entrepreneur and be able to pass your products to the stores. According to the law "On the personal subsidiary farming", they will be allowed to be alone or together with living citizens (family members). Such activities are not considered as entrepreneurship. Therefore, it is not regulated by entrepreneurship laws.

Criteria for determining the LPH:

The land plot has a mark of the status of LPH in the owner's documents;

The management of the economy does not imply profit;

Surplus is not prohibited to be implemented in any volume;

FROM LPH employs extremely officially living citizens. Hired work is not provided;

Products obtained from this farm are used for personal needs.

On which lands you can lead the LPH

A personal subsidiary economy can be engaged on the lands within the settlement feature (on its own landing site) or below the settlement feature (in the field). The land plot may relate to the "agricultural land" and to the "Lands of settlements" at the same time.

Parish land plots are used to build residential buildings, household or other buildings, as well as for the production of agricultural products. In the field of home for accommodation, it is impossible to build and they are used only for the production of agricultural products. The limit size of the land plot for the organization of the Republic of LDC is regulated by acts of local governments and make up no more than two and a half hectares or 250 acres. The farms can use adjacent lands that are officially decorated for relatives or co-owners of the economy. Earth in rural areas for organizing LPH can only receive a citizen having state registration In urban settlements and in the presence of sections free for these purposes in state or municipal property.

Taxation of LPH

The owner of the LPH has a preferential taxation, does not conduct reporting. According to Article 217 of the Tax Code of the Russian Federation, taxpayers incomes from the agricade products grown and sold, as well as in recycled form, are not subject income tax. Thus, when conducting the LPH, it is necessary to pay only land tax and property tax with real estate and technology.

Sales of LPH products

Before carrying their products to the market, take care of the certificate of local government that the products you are going to sell is grown on your site. Only in this case, the controls of the authorities will not be patched and will not require to pay income tax.

When selling on the market, you do not need a CCT, as it is obligatory only for entrepreneurs and organizations to which the owner of the LPH does not apply.

How to register LPH

Registration is not a big problem for a citizen. Plot for LPH can be presented or purchased. Very often for the purchase of land or houses with a household plot take loans in banks. You can also get a plot for free. If the site is issued by local authorities, its area is limited to the laws of local government. Each region establishes its norms per person. The area of \u200b\u200bthe landmark will depend on the number of people who will live in this household. The area laid per person is multiplied by the number of those who will live in household. When the documents on the land plot will be in your hands, it is believed that you were issued by the LPH.

Is it possible to go to the village council and apply for the highlight of the Earth under the PCX? How to arrange a personal subsidiary farm?

You can apply to local governments. There you specify your personal data. Describe all the economy that will be placed on the site. Local books are underway in local governments. In them, farms owners keep records of agricultural products. Data is fed voluntarily. Each owner gives the data that he himself considers it necessary. Such books help local governments to keep accounting lands used for business.

Often, local authorities require registration of a homeowner member in this village. Separate the Earth can be based on 0.5 hectares per person. In total, no more than 2, 5 hectares of land is allocated for one household.

But the land can be allocated a few km from the house outside the settlement, arguing that only there is free land. Therefore, before planning to create households, ask where the earth will be highlighted. Determine the development strategy.

If the property is confirmed, then there is no need for step by step instructions To open the LPH. Local authorities of self-government will help properly arrange documents.

What products can produce LPH

Home ownership has the right to produce any products related to agriculture (including domestic and wild animals). Legislation allows the processing of its products or sell it to further process enterprises. All agricultural products produced by your household will be your property.

The total number of animals on the land is not limited to legislation. You can have 8-12 cows. If there is a desire and the opportunity to care for a large number of animals and produce more agricultural products, then there are no obstacles. The main thing is that all animals are kept taking into account the necessary area for one animal. Everything regulations Take veterinarians.

Production and processing of agricultural products Owners can produce on the territory of their LPH. And may also be recycled to other enterprises. The main advantage of such an economy is that when conducting their business, the owner can use the lowest percentage of taxation.

If you decide to produce biohumus, biorond or produce some other fertilizers or soil mixtures, then the state will offer you to pay taxes in full from this entrepreneurial activity.

LPH is your personal business?

With the coming to our country of the new socio-economic system, the issue of employment of citizens is relevant. The percentage of unemployed, regular salary delay in many enterprises increased. It does not promise anything good. Causes uncertainty in tomorrow, depression.

Opening such a business, you employ your whole family. Ensure its necessary products itself better quality. They will not have any chemical additives. Use good products will lead you and your loved ones to excellent well-being. There will be no need to run through clinics and doctors, spend money on expensive medicines.

How to open PPC from scratch? For this, it is not necessary to hire a lawyer, there is no need for registration, registration with the tax, quarterly delivery of reports to the tax inspectorate. No need for an accounting. You are growing in demand for the population. On such conducting business, the state gives subsidies.

Target lending, assistance from the state

The state allocates monetary assistance to the development of subsidiary farms, and banks issue special loans. True, banks are not very willing to issue loans to such farms. In order to find a suitable bank, you can use the services of a credit broker. Provided clearly well-thought-out actions, the services of a broker will pay off.

If the need for loans did not disappear, then you can independently ask for various programs in banks for free rooms. Consultants of banks with great pleasure will answer all your questions and take you note. The possibility is not excluded that the bank will suggest a loan on suitable conditions.

You can take a loan for the purchase of seeds for sowing, for the purchase of fuel and lubricants for your agricultural machinery, to pay for renting the necessary premises, for the purchase of young animal breeding. Such bank loans are issued for up to three years.

To obtain subsidies from the state must be collected required documents. The entire list of documents is available in the local administration. The deadlines for submission of applications for subsidies establishes the administration. The list of documents includes a certificate of calculation to obtain a subsidy.

Most often, such subsidies are issued to reimbursement of consumer livestock. In your household them, at least four heads should be in your household. As well as reimbursement of expenses for the purchase of the necessary agricultural machinery. The dimensions of the subsidies are allocated to the calculation of the allocated funds in the region within the framework of the social contract and are established by local authorities. Such assistance is allocated once every three years. Such financial assistance is provided on the basis of a business plan and confirmed by reports.

Output

From here, it can be concluded that the organization of LPH and the implementation of products produced on it is beneficial for many citizens living in rural areas. The undoubted advantage is the lack of registration and preferential taxation.

We will tell that such a personal subsidiary farm and how it can be earned, what can be done on the lands of the LPH and how to start such a business from scratch. Is it worth investing in it?

Welcome readers "Startapoff"!

LPH or personal subsidiary farming is a form of activity that allows us to process and produce agricultural products on a homeland territory. Activities are not considered an entrepreneurial, but at the same time brings the owner of the economy income.

In this article, you will learn how to make money on the LPH, how to get state support for personal management and what directions for the development of the LPH are the most promising.

LPH as an idea for business - is it worth spending time to implement?

To answer this question, we analyze the pros and cons of this form of conducting personal economy.

Pros:

  1. Easy organization.
  2. Do not need to register state bodies.
  3. The right to conduct activities is valid until the Earth on which it is conducted is owned by the owner.
  4. The ability to realize your own project in the agricultural sector.
  5. It is not necessary to own a put on it, it can be rented.
  6. The ability to attract local authorities to participate in connecting communications on your personal or leased site.
  7. There is a chance to get subsidies for the development of your business.
  8. If you wish, you can get a residence permit at your farm.
  9. Do not need tax reporting for the sale of excess production.

Minuses:

  1. You are on all responsibility for LPH.
  2. You will need a lot of effort and manual labor to cultivate the Earth, breeding the bird or other type of work you choose.
  3. Limited area of \u200b\u200bland.
  4. A relatively high land tax rate within the settlements.
  5. The authorities support is carried out in a smaller volume than the state.
  6. You will not be able to take care of certification, as well as build capital buildings in the leased area.
  7. The need to submit information to the "Lifeline Book" of local governments.

Opening the LPH, you have the right to produce agricultural products for sale and sell it without giving any reporting documents to the tax service. You are also not terrible sanitary checks, since your activity is not considered to be entrepreneurship.

But you should not think that this form of activity is a panacea from problems with the law. When a certain level of income is reached, the questions from the regulatory authorities will probably appear.

About, how to arrange LPHWe read in a separate article.

What can be done on LPH lands - Popular business ideas

Personal subsidiary farm is an excellent start for business, the ability to test your strength in the agricultural industry without large investments and significant losses, if you understand that the selected direction does not suit you.

So, for what types of agricultural production does our compatriots open this form of business?

Grow on your compound any kind of vegetables, greenery, berries and fruits, or all this at the same time, but in small quantities.

On its territory you are free to make a greenhouse, growing the growing mushrooms, cucumbers, onions, that is, what is in demand in your area and well for sale.


 LPH may not be very big, this is a great option for starting a business without risk of large losses.

Installation of greenhouses

Greenhouse growing Vegetables, berries, greenery - the method of year-round receipt of income. At its compound or rented area, you have the right to build one or more greenhouses for growing vegetables for sale and for personal consumption.

Breeding poultry

A spacious bird courtyard for chickens, ducks, geese, indeek will fit the local area. Bird is a source of fresh eggs, meat, as well as young on sale.

15 acres scenario allows you to simultaneously contain 10-12 heads of large cattle, 10 heads of pigs or flock of sheep in 60 goals, up to 50 cells with rabbits and there will still be a place for the garden and garden. Such a barnyard will provide you with milk, fresh meat, young livestock for sale, wool, sheep and rabbit skins.

Organization of apiary

According to the rules of the apiary organization, no more than 10 bee families are allowed to be placed, therefore 15 acres will be located up to 30 families. Such a number of bees will provide you with honey, bees wax, perga and other bee products.

According to the Law of FZ No. 112 of 07.07.2003, the LPH refers to commercial activitiesIf only members of one family work in it.

On which lands you can lead the LPH?

You have the right to engage in your own housewife or leased land. The location of LPH is allowed both within the settlement (land of settlements or SNP) and outside of its (agricultural land).

The size of the territory for the management should not exceed 0.5 hectares, but the local administration has the right to increase the "field" plot 5 times, by transferring the status or redistribution of land.

If the size of the income exceeds the 50 hectares established by law, you will have to agree to the alienation of extra meters, or make another form of activity - IP or KFC.

The plot allocated under the PAH should not:

  • include land belonging to other categories;
  • go beyond the boundaries of common areas;
  • to affect the boundaries of the built-up territories.

How to create LPH from scratch - detailed instructions for novice businessmen

The opening of a personal household economy - the procedure is simple, but requires compliance with certain formalities, such as the acquisition or rent of a plot, a choice of activity, purchase necessary equipment, search for buyers.

We will understand everything in order.

Step 1. Get or rent a plot

If you do not have your own house in the village, rent land.

For rental, let us give to the local administration:

  • statement on the allocation of one
  • original and a copy of the passport of a citizen of the Russian Federation;
  • certificate of registration at the place of residence;
  • data on you have in the rental area.

Administration 30 days after submitting an application will give you a response to the location of the site, an area, an indication of the land appointment. After that provide these documents in design organizationTo get a disposal with approved borders.

The next stage is the Cadastral Chamber, where you are subject to the cadastral plan and the passport of the leased field area. With documents from the Cadastral Chamber, contact your local administration for registration of the lease agreement.

For opening, it is enough to register the ownership of the land of agricultural and plot in the village. Establishing the right of ownership, you automatically and get permission for free economic activityAnd your site gets the status of the LPH.

To do this, you need the following documents:

  1. Information about you and your family members.
  2. Cadastral information about the plot (area, passport number).
  3. The livestock of animals or birds, rabbits, the area under vegetable growing, the number of hives.
  4. List of agricultural equipment, transport.

Detailed article on the topic: "Credit on LPH".

Step 2. Determine with the type of activity

Choose the direction of work, based on the economic, climatic and cultural characteristics of the region, as well as from their preferences and interests. If you like growing vegetables and you regularly collect a good crop of cucumbers, peas, beans, greenery and other cultures, it makes sense to develop this industry.

If you know everything about the content of cattle, birds or pig breeding, it is obvious that success you will achieve exactly on this field. Do you like fisheries? Make a pond in your yard and grow carp or other types of fish.

Combine several directions, for example, breeding birds and vegetable growing. At the distance at 15-20 acres, you have enough squares for a residential building, bird yard, vegetable garden and utility household buildings. It will still fit several hives or cells for rabbits.

We read in a separate publication, how to make up.

Step 3. Run a business and we are looking for ways to sell products.

After receiving the first harvest or animal products, you have the right to sell them. To do this, you will need a certificate from the local administration that your products are grown in a personal household economy.

Such a document will be needed only if you sell fresh meat and vegetables in another settlement, rent products to the sausage shop, intend to trade on the market yourself or transfer to the implementation of trade point. If your customers are neighbors and the local population, it is allowed to sell birds, eggs or strawberries without any references.


 The key point is to search for market markets for its products, as an option, it can be implementing through market merchants.

Paths of realization of natural, environmentally friendly pure products:

  • selling to local residents;
  • transfer to the implementation of merchants in the local market;
  • sale on ads in newspapers or the Internet.

The population in the city willingly replete environmentally friendly rustic products. Lucky at least once or twice a week on the city market, you will work out permanent buyers.

FAQ - Answers to Frequently Asked Questions

This topic is interested in many novice businessmen who have chosen the countryside for commercial activities.

I prepared several answers to the most interesting topics of the topic.

Question 1. How does the LPH differ from KFC?

The difference between these forms of ownership is presented in the table:

Peasantic farm economy Personal subsidiary farm
Implies entrepreneurial activities with registration of a legal entity Does not provide for entrepreneurial activities, there is no need for legalization
It implies the association of citizens acting on one territory in order to fulfill joint activities in the field of agriculture, in order to profit It implies the cultivation, processing of products of the agricultural industry, does not apply to entrepreneurship.
Mandatory registration in the tax inspection No need for registration events
Activities are allowed only after receiving registration documents The owner has the right to conduct any manipulation of land immediately after its registration in private property.
The owner and member of this association can be one person or several participants at once, both close relatives and persons who do not have kinship with the leader The only participant
All grown products of CFC are considered to be the property of an enterprise. All income and property is divided between all participants, in a prescribed share of previously agreed and recorded All products and property belong to the site owner
In the event of the provision of land by the state for the organization of KFH, its size should not exceed 5 hectares For business, the land plot should not exceed 0.5 hectares - 1 hectare

Question 2. How does the state support the LPH?

For low-income citizens, whose income does not reach the subsistence minimum for each family member, the state has provided funds for the development of personal subsidiary management. This means, to obtain subsidies, you need to contact the local administration.

Cash They are listed to families, on the legitimate grounds of owners of land, having three and more children. It is important that the family does not have debts for paying land tax. Dedicated funds The owner undertakes to spend on the purchase of equipment, inventory, animals and birds, feed for poultry and animal husbandry.

In banks S. state support (Rosselkhozbank, Sberbank) give loans to 700,000 rubles for the development of their farm on preferential conditions under 14% per annum.

Details here: " Grant on the development of agriculture«.

Question 3. What is TLPH?

TLPH - companion of personal homesteads.

The term means cooperation of persons leading the management of personalities in order to improve the working conditions of its participants, joint harvesting of feed, lease of agricultural machinery, processing and sale of products.

Question 4. Is it possible to build on the LPH lands?

In the territories of subsidiary farms, it is allowed to build capital buildings if they are located in the territory of the settlement. From March 1, 2018 to build a residential building on the site you need permission. The erected capital structure must be legalized.

In the territories of the agricultural, located outside the settlement, capital construction It is prohibited, but the construction of farms, temporary structures (sheds, buildings without foundation) is allowed.

How justified the investment in such a business

I will give an example of my acquaintances. They have a small mini farm of 8 heads of cattle (cows), 4 adult pigs and 7 piglets, 30 chickens, 15 rabbits, as well as purebred German shepherds for the sale of puppies. In the family 5 people. 2 adults, 3 children (25, 22 and 10 years). Head of the family of a zootechnik by education.

Adults and children are involved in the work. Main income - sale of dairy products: cheeses, cheese, cheese, cottage cheese, sour cream, oils. They also sell eggs, fresh pork, rabbit. Place of sale: shopping place in the city market, rented together with other mini farmers.

If the volume of dairy products produced by their farm decreases, they are bought by milk from local residents. This mini-business gives a family stable earnings, allows you to live in prosperity. His profitability is obvious.

In confirmation of my opinion, another story about the mini-business in the village:

Opening of a business based on its household plot, great idea For entrepreneurs who do not have big initial capital and wishing to organize a business from scratch.

It is a chance to try out your strength in the agricultural industry and accurately decide, "this is or not." In 2018, import substitution program continues to operate, thanks to which the agricultural industry opens up new opportunities for novice businessmen and investors.

Conclusion

In the period from 2016, the volume of their own agricultural products in Russia has increased significantly.

Business on the village attracts not only those who hope to get rich on their farm, but also those who are willing to invest in this industry and sees the prospect of it. The decision to create a personal subsidiary farming using your own area is the starting point in this business direction. Dare!

So there was a situation in the country that in leading positions in agrarian sector The economy was entrusted with personal subsidiary farms (LPH). What are such farms and what is the advantage in this form of business activities?

What is a personal subsidiary farm

To begin with, it is worth mentioning that LPH is mainly family business. Family, owning land, utility premises and technique, conducts personal farm: grows cattle, vegetables or fruits, and the resulting harvest can not only consume for their own needs, but also to sell. That is, the property of LPH is both the harvest and income from the sale of it.

Unlike large agricultural producers, the owner of the LPH leads its farm at its discretion. To do this, do not need any special knowledge in management business or to work with employees. This type of activity is a bit risky, as it is based on personal responsibility, self-organization and initiatives of the owner of the LPH. Another advantage of the maintenance of LPH is the non-interference of the legislative bodies in the activities of citizens.

Benefits of the land plot

In accordance with the current legislation, this type of activity does not apply to business activities (Article 2 of the Federal Law No. 112 dated 07.07.2003). And the income obtained due to such activities does not apply to profits from business activities (PP.4 st.2 FZ No. 112 of 07.07.2003).

What requirements are presented to land for LPH

LPH registration as a type of activity is not produced. The right to possession of the LPH citizen receives together with the official registration of the right to land. But the accounting of subsidiary farms is carried out by local governments in horizontal books. This is necessary to obtain the owner of the LPH certificates indicating that the products it sells is the result of its activities of its LPH. Such a certificate frees the owner from taxation (Art. 217 of the Tax Code of the Russian Federation).

Any capable citizen can get a land plot for LPH in two ways: administratively or by entering into civil law transactions:

  1. In art. 64 The Land Code of the Russian Federation set forth the main norms of regulating the provision of land in administrative procedure. A kind of citizen conveys a land plot to the ownership of the local authority. A person who wants to become the owner is applying for the allocation of LPH to the local government.
  2. The second option to acquire a land plot for LPH is the design of transactions between citizens. The land plot can be isolated as a fraction in kind, purchased or obtained by exchange, according to the gift or by inheritance (the law of the Russian Federation N4196-1 of 23.12.92).

Land plots allocated for the maintenance of LPH are divided into two types: indentation and field.

  • The household plot is located within the city and may contain residential buildings.
  • The field portion is located outside the settlement and legislation prohibited the construction of any buildings on its territory.

For the maintenance of LPH, you can own two types of land. The territory of the land plot for LPH should not exceed half agraduate. True, in some regions, local legislation allows other areas - but no less than ½ hectare. In case the management of the economy requires a larger land, the owner has the right, in accordance with paragraph 5 of Art. four Federal Law No. 112, increase the specified limit five times.

Sale and processing

In order to sell products, which is the result of the maintenance of LPH, the availability of references from local governments is the most important factor. Only this certificate frees you as the owner of the LPH, from taxation for entrepreneurial activities.

If you sell your products on the market - the cash register equipment will not need anywhere. The owner of the LPH is not an entrepreneur and does not apply to agricultural producers with legal form property ( legal entities). Therefore, it has certain tax breaks. For example - exemption from the payment of personal income tax or transport tax benefits for technology. Pension insurance has a voluntary form - the owner itself decides, paying or no contributions.

In conclusion, I would like to emphasize the disadvantages of this type of activity. The main minus, as mentioned above, is the limited area of \u200b\u200bthe land plot. Another important minus is material assistance from the state. The right to receive such assistance is very minimized if compared with similar rights for farms.