Subsidies to kfkh in the year of bashkiria. Where to start farming? Farm business plan

Ministry Agriculture RF in 2018 - 2020 implements the target federal program "Beginner Farmer"

Funding for this program is carried out from the federal budget, it is aimed at providing assistance for the development of young rural specialists in this area, as well as for starting their own business.

Subsidies (grants) to novice farmers for the purchase of land, construction of premises, purchase of agricultural machinery, equipment, livestock, feed in the Republic of Tatarstan in 2018

Conditions of the "Support for New Farmers" program in 2018

The procedure for the provision of grants and (or) one-time aid for state support of novice farmers

(approved by the Resolution of the Cabinet of Ministers of the Republic of Tatarstan "On measures of state support for the agro-industrial complex in 2018")

The recipients of grants and (or) one-time aid are peasant (farm) farms registered in the prescribed manner on the territory of the Republic of Tatarstan, engaged in the production of agricultural products.

Grants are provided to budding farmers for the following purposes:

acquisition land plots from agricultural land;
elaboration project documentation for the construction (reconstruction) of industrial and warehouse buildings, premises for the production, storage and processing of agricultural products;
acquisition, construction, repair and reconstruction of industrial and warehouse buildings, premises, outbuildings, engineering networks, barriers and structures necessary for the production, storage and processing of agricultural products, as well as their registration;
construction of roads and entrances to production and storage facilities necessary for the production, storage and processing of agricultural products;
connection of industrial and warehouse buildings, premises, outbuildings and structures necessary for the production, storage and processing of agricultural products to utility networks of electricity, water, gas and heat supply, road infrastructure;
purchase of farm animals;
purchase of agricultural machinery and equipment, cargo road transport, equipment for the production and processing of agricultural products;
purchase of seeds and planting material for the establishment of perennial plantings;
purchase of fertilizers and pesticides.

The condition for the provision of grants is a victory in the competitive selection for the provision of grants in accordance with the regulation on the interdepartmental competitive commission for consideration of applications of novice farmers for the provision of grants for the development of a peasant (farm) economy and (or) one-time assistance for household arrangement, approved by order of the Ministry (hereinafter - Position).

To participate in the competitive selection, the heads of peasant (farmer) households submit to the Ministry documents confirming compliance with the conditions established by order of the Ministry of Agriculture Russian Federation dated March 22, 2012 No. 197 "On the implementation of the decree of the Government of the Russian Federation dated February 28, 2012 No. 166".

A grant and (or) one-time assistance can be provided to a peasant (farm) economy only once. The grant and (or) one-time aid have a specific purpose and cannot be used by the grantee for purposes not provided for in this Procedure.

Maximum sizegrant program"Beginner Farmer" is:

for breeding Beef or dairy cattle directions - no more 3 million rubles ,
when breeding others types of agricultural animals, birds, with the development vegetable growing(open and closed ground, greenhouse farms) and cultivation fruit and berry cultures - no more 1.5 million rubles.

The amount of the grant provided to a specific start-up farmer is determined by the tender commission on the basis of the Regulation created by the Ministry, taking into account the start-up farmer's own funds and his expenditure plan.

The grant is provided on the basis of a grant agreement concluded between the Ministry and the winner of the competition (hereinafter referred to as the Agreement) within five days, calculated in working days, from the date of the conclusion of the Agreement, if there are funding limits.

The Agreement provides for the following provisions:

the purpose of the grant and (or) one-time aid;
the size of the grant;
the values of the performance indicators of the grant;
commitment to carry out agricultural activities for at least five years after receiving the grant;
the procedure and timing for reporting on the implementation of expenses, source financial security which are the grant, as well as the report on the achievement of the values of the performance indicators of the grant in the form approved by the order of the Ministry;
a condition on the prohibition of the purchase by the head of the farm at the expense of the funds received of foreign currency, with the exception of operations carried out in accordance with the currency legislation of the Russian Federation when purchasing (supplying) high-tech imported equipment, raw materials and components;
the consent of the peasant farms for the Ministry and state financial control bodies to carry out inspections of compliance with the conditions by the farm;
responsibility for violation of the provisions of the Agreement.

The Ministry transfers grants and (or) one-time assistance from a personal account opened in the Treasury Department of the Ministry of Finance of the Republic of Tatarstan to the current account of the grantee within the time frame established by the Agreement.

The grantee submits to the Ministry a report on expenditures, the source of financial support for which is a grant and (or) a one-time aid, as well as reports on the achievement of the values of performance indicators for their provision in the forms and within the terms established by the Agreement.

To participate in the Program, the applicant submits the following documents ():

1. application;
2. a questionnaire;
3. at least one of the following documents:
a) a copy of the applicant's educational document confirming the availability of secondary specialized or higher agricultural education;
b) a copy of the document confirming the completion by the applicant of additional vocational education courses in the agricultural specialty;
c) copy work book confirming the applicant's work experience in agriculture for at least 3 years;
d) an extract from the household book, certified by a local government body, on the applicant's personal subsidiary farming for the last 3 years and the sale of agricultural products at least 30 thousand rubles per year;
4. business plan for organizing your own business;
5. an extract from the Unified State Register of Individual Entrepreneurs received, no more than three months before the date of application;
6.copy of the Certificate of state registration KFH;
7.copy information letter on registration in the Unified State Register of Enterprises and Organizations (letter of the Territorial Authority Federal Service state statistics for the Republic of Tatarstan with OKVED codes);
8. a copy of the passport of a citizen of the Russian Federation;
9. plan of expenses proposed for co-financing from a grant for the development of peasant farms;
10. bank statement from the current account, confirming the attracted funds in the amount of at least 10% of the cost of each name of the grant and one-time aid.
11. a certificate of the average number of employees, confirming the compliance of the novice farmer with the parameters of the micro-enterprise in accordance with the requirements of Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation";
12. agreement on the sale of agricultural products in the amount of more than 30 thousand rubles;
13.extract from the Unified State Register of Real Estate on Rights an individual for his (existing) real estate objects, certified by the authorized body and issued no earlier than 30 days before the date of the tender application;
14. summary estimate calculation with the attachment of local estimate calculation and facility diagram (when using a grant for construction or reconstruction);
15. a certificate from the tax authority confirming the absence of overdue debts on tax and other obligatory payments to the budgets of all levels and off-budget funds;
16. certificate of the territorial center of employment of the population about the lack of state support to unemployed citizens for the organization of self-employment in the form of entrepreneurial activity;
17.consent to the processing of personal data.
18.Help rural settlement or the municipality of the fact of residence and operation of peasant farms at the place of registration and residence
19.Certificate of the availability of machinery and equipment, livestock and poultry in heads of farm
20. Statement of the applicant on the availability of production facilities, machinery, equipment, livestock of agricultural animals
21. Passport technical means confirming his ownership of the farm

Requirements for participants (applicants) of the Program

The right to receive targeted budget funds, in the form of grants, is granted to a novice farmer - an applicant who meets the following conditions:
1. The head of a peasant farm is a citizen of the Russian Federation, carrying out production activities based on his personal involvement;
2. The period of activity of a peasant farm on the date of filing an application does not exceed 24 months from the date of registration;
3. The peasant farm is registered and carries out production activities in the rural territory of the Republic of Tatarstan, the head of the peasant farm permanently resides or undertakes to move to a permanent place of residence in municipality at the location and registration of the peasant farm and this farm is the only place of employment for 5 years from the date of the grant;
4. The applicant did not carry out entrepreneurial activity(was not individual entrepreneur, founder or managing person business companies) over the past three years.
5. The applicant has not previously been a recipient of grants for the development of small and medium-sized businesses, including a grant for the creation and development of a peasant (farm) economy, grants for the development of family livestock farms, payments received to promote self-employment of unemployed citizens, financial support in the form of subsidies received in accordance with Federal law dated July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", as well as one-time assistance for household amenities.
6. The applicant has a secondary specialized or higher agricultural education, or received additional professional education in an agricultural specialty, or has a work experience in agriculture for at least three years, or was a member of a personal subsidiary farm;
7. A peasant farm, the head of which is the applicant, falls under the criteria of a micro-enterprise established by the Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation";
8. The applicant has a business plan for the creation and development of peasant farms in the direction of activity (industry) defined by the Program, to increase the volume of agricultural products sold (hereinafter referred to as the business plan).
9. The applicant submits a plan of expenses, indicating the names of the acquired property, the work performed. The plan indicates the quantity, price, amount and sources of funding (grant funds, assistance, attracted funds).
10. The head of the farm undertakes to pay at least 10% of the cost of each item specified in the Expenditure Plan at the expense of attracted funds.
11. The head of the PF undertakes to use the grant and assistance within 18 months from the date of receipt of funds to his account and to use the property purchased through the grant exclusively for the development of the PF.
12. The head of the farm undertakes to create at least one permanent workplace for every 1 million rubles. grant support.
13. Conclusion of agreements on the sale of agricultural products in the amount of more than 30 thousand rubles.
14. The applicant undertakes to carry out the activities of the farm for at least five years after receiving the grant.
15. The applicant agrees to the transfer and processing of his personal data in accordance with the legislation of the Russian Federation.

Requirements for receiving grants

It should be noted right away that not everyone can get help from the state - for this it is necessary to meet a number of criteria, established by conditions participation in the "Beginner Farmer" program. Conditions for granting a grant to a novice farmer the following:

specialized agricultural education or work experience in agriculture for at least 3 years - if you only plan to start farming, have not worked in this field before and do not have the appropriate education, you will not be able to participate in the grant program;
the position of the head of a production association (farm or peasant economy, cooperative, etc.), which is registered no more than 2 years before the application is submitted - thus, only beginning agricultural producers and newly created farms are stimulated;
Russian citizenship and working age - foreigners cannot apply for grants, as well as people who have not reached working age or are retired.
the applicant has not previously received similar grants as part of another farm.

In some regions, additional requirements may be put forward, for example, mandatory registration in the settlement where the activity will be conducted, lack of experience in entrepreneurial activity in other areas in the last 3 years, etc. For more information on the requirements, visit the websites of the respective regional offices.

In addition, there are conditions that must be guaranteed by the applicant after receiving the grant:

creation of at least three new jobs in a cooperative or a farm (excluding the head), and only the permanent employment of employees is taken into account, seasonal work are not considered such employment;
spending of the grant funds in the first year after receiving - all funds received must be spent (and exclusively for the needs of the economy and its development) within 12 (in some cases - 18) months from the date of allocation by the state;
the enterprise must carry out its core activities for at least 5 years from the date of receipt of the grant. If entity will be re-profiled within this period or will cease activities, the grant will be considered as wasted in an inappropriate way.

If these conditions are not met, the state has the right to demand the funds back, as well as impose additional sanctions on the recipient of assistance.

List of documents for obtaining a grant for a novice farmer

In order to take part in the Beginner Farmer program, you will need to prepare a number of documents, namely:

application in the form of a completed standard form;
a business plan is the main document for obtaining a grant. It describes all the future activities of the enterprise, including the profile of the work, the expected volume of products received and its cost, income and expenses by years, the timing of reaching breakeven and self-sufficiency, etc. The business plan must be sufficiently detailed, realistic and take into account at least 3 (or better 5) years;
expenditure plan - here it is written for what purposes the grant funds and other funds attracted by the farm (for example, loans, investments, etc.) will be spent. The acquired assets (agricultural machinery, seeds, fertilizers, chemicals, livestock, etc.), quantity, value, and sources of financing for each of the assets are listed;
a document on specialized education (diploma) or an extract from the work book indicating at least 3 years of experience in agriculture;
an extract from the Unified State Register of Legal Entities on the registration of a legal entity - a farm, confirming that the farm was created no earlier than 24 months before the application;
an extract from the bank where the accounts of the legal entity are serviced, confirming the availability of funds in the amount of at least 10% of the grant size (the standard grant size is from 1 to 3 million rubles);
certificate of existing assets in the enterprise - equipment, livestock, arable land, buildings, processing workshops, etc .;
passport of a citizen of the Russian Federation, TIN.

If at the time of filing the application, the company already has hired workers, activities are in progress, additional documents are provided - a certificate of the number of employees, the volume of production, etc. These documents, while not mandatory, can increase the chances of getting a grant.

The procedure for providing grants to novice farmers

Grants are awarded on a competitive basis. A special commission, which is created under the regional department in charge of agriculture, analyzes the applications and determines the most worthy applicants. The procedure for providing grants to novice farmers next:

Submission of a package of documents for consideration by the commission

All the papers listed above are transferred together with the completed application to the commission. It is necessary to follow the deadlines for submitting applications, since they are not fixed and may vary in different regions.

Signing a grant agreement

Those applicants who have been selected by the commission must sign the contract. It indicates the amount financial aid, the purposes for which it should be spent (based on the documents provided by the applicant), the format of reporting on the funds spent, the expected results, the conditions for the return of the grant.

Reporting for funds received

After the period of use, the recipient of the grant must account for its use, taking into account the conditions (intended use, job creation, etc.).

The procedure for obtaining a grant looks quite simple, but due to the large number of applications, not every novice farmer can receive the desired assistance. To increase the chances, it is recommended to adhere to these recommendations:

pay special attention to the preparation of documentation - the commission is not familiar with you and your farm, it will rely only on the papers provided and make a decision based on them;
do not use questionable sources of income in documents, do not indicate false or unrealistic indicators - most likely, the fraud will be exposed, and the applicant will never again be able to apply for grants. Similar sanctions await those who intend to use the allocated funds for inappropriate spending;
take care of legal support - a large number required documents, knowledge of all procedures requires legal assistance... Participation in the preparation for the competition of an experienced specialized specialist significantly increases the chances of winning a grant.

If you meet all the requirements and adhere to these recommendations, you can safely count on help for a novice farmer.

Conclusion

Government program The "Beginner Farmer" allows new agricultural producers to receive funds for development. But to receive a grant, you need to meet a number of conditions, prepare a solid package of documents and pass the selection of a specialized commission. When preparing for the competition, the assistance of a specialized lawyer will be important.

Financial support of agricultural producers from the state has long existed in all developed countries. It stimulates their own food production and makes them more accessible to consumers. How to get a subsidy from the state for a farmer, what is needed for this, and what is the amount of financial assistance - this is discussed below.

Types of grants for food manufacturers

Subsidies for peasant farms represent a certain amount of funds that the state allocates to farmers from the federal budget. She is definitely the target. It is impossible to channel funds in a different direction that goes beyond the intended limits. Farmers will have to be sure to account for each ruble spent and document the money spent.

When a peasant farm has been operating for more than three years, it receives the right to obtain a subsidy for the further development of its agricultural entrepreneurship.

In 2020, as in previous periods, peasant farms have the right to hope to receive:

Grants for the development of the economy. The applicant can spend the funds provided to buy land, spend modern communications... This type of support is organic, and not all peasant farms receive it.
Compensation for funds spent on the purchase of fertilizers, animals (pigs, sheep, cows and others).
Funds that will cover the cost of building production and agricultural facilities, for example, a milk processing plant, a pig farm, a poultry farm. As a rule, the allocated amounts cover only a portion of the costs incurred.
Subsidies covering loans. Borrowed funds must be spent strictly on modernizing and developing farming.
Targeted leasing subsidies. They also have a strict, unambiguous purpose - they are directed exclusively to repayment of leasing, which was used to lease and then buy out agricultural equipment and machinery.

Funds in the form of subsidies are provided:

agricultural cooperatives;
Individual entrepreneur, subject to running a subsidiary farm.

Important! A peasant farm for its further development can use several types of support at the same time. Condition - the farm meets the required criteria.

Conditions for receiving subsidies from the budget

In 2020, state support will be able to receive novice farmers and families who decide to create a strong farm. Help is open to everyone, but certain criteria must be met to use it. How far the peasant farm meets the necessary requirements is checked by a qualified commission. It is she who examines the applications and evaluates the fulfillment of the mandatory conditions.

To receive a grant, you must meet the criteria: (click to expand)

Professionalism of the head of the farm. Its presence is confirmed by experience in farming, for a period of at least 10 years, or a higher or special education diploma. If the applicant has been growing agricultural products or breeding livestock, poultry for several years, then he does not need to have a diploma in order to receive a subsidy.
The future farmer has his own funds, sufficient to start a business. Their minimum size should be 30% of the project cost. The calculation takes into account not only monetary amounts, but also the value of cash poultry, farm animals - an important part of a farmer's capital.
The peasant farm owns at least an insignificant land area and buildings that are suitable for agricultural work.
The possibility of selling the products received. The preference is given to those farmers who have either already established sales directions or preliminary agreements on this. Ideally, if the applicant has agreements with trade enterprises. An option is also suitable when a peasant farm has its own own store through which the products are sold.
A business plan has been drawn up. It must be developed from start to finish, observing the structure and having all the necessary calculations. This document records the result of the farm's work. When there is no plan, the rest of the criteria are not taken into account. The commission should have data on how the farmer plans to develop his farm, what results he expects to receive.

An important component of a positive decision is also social significance peasant farm project. First of all, applications are approved that involve the provision of jobs for local residents, the arrangement of the settlement, the construction of roads. A plus for peasant farms is the fact that the farm is located near the village or town.

Important! Funds from the federal budget are allocated only when the products of peasant farms are really in demand on the domestic market.

List of documents required for subsidizing

The allocation of budget funds for subsidies is a responsible process. To be included in the list of applicants for their receipt, you must provide a folder of documents.

It includes: (click to expand)

Participant's questionnaire or his application. The document is filled out on the spot according to the standard template.
Passport and diploma of education - copies certified in accordance with the established procedure.
Copies of documents that confirm the creation of a legal entity and its registration with the tax office.
A certificate stating that the peasant farm is a subject of the MB.
Agreement or contract of a peasant farm with trade enterprise for the sale of products.
Business plan.
Letters of recommendation from the heads of the municipality or other entrepreneurs.

Important! It is possible that the commission will require additional documents. She has such a right.

What is included in a business plan

Without a detailed business plan, the commission will not accept the documents of the peasant farm for consideration. It is not difficult to prepare it. The plan contains sections that describe:

data on peasant farms, including information on the organizational and legal structure;
the size of own funds and the amount of investments;
marketing plan;
payback, the size of the planned income and profit - the financial plan;
analytical research - possible risks, crisis situations, ways to overcome them;
calculations of the efficiency of peasant farms;
promotional activities and ways to promote products.

Mandatory components of a business plan:

Summary.
Appendix.

The summary summarizes the information provided in the business plan, forms a conclusion about the prospects of peasant farms and data on what can be achieved in the near future.

The application contains documentation confirming the financial and analytical sections of the business plan.

When developing a document, it is wise to emphasize realism and originality.

If it is not possible to draw up a business development plan on your own, employees of the Employment Center or special incubators will help.

Example⇓

Extract from financial section business plan:

Costs	Amount, thousand rubles
Costs	Subsidy	Own	Total
Buying land	271,00	120,00	391,00
Buying a building for a pigsty	520,00	230,00	750,00
Purchase of sows	122,00	54,00	176,00
Purchase of equipment (refrigerators, cutting plant)	231,00	102,00	333,00
Total	1144,00	506,00	1650,00

The amount of subsidies for peasant farms is no more than 70% of the required funds and within 1.5 million rubles. Therefore, own funds should be at least 30%.

How to get a subsidy for peasant farms - stages

The sequence of obtaining a grant is as follows:

Stages	Description
1.	Register as an individual entrepreneur or head of a farm
2.	Assess your ability to receive a grant (compare with the necessary criteria)
3.	Read in local authority authorities with a subsidy program
4.	Draw up a business plan and other necessary documents
5.	Provide them to the Ministry of Agriculture in your region
6.	Fill out a questionnaire or a standard form application
7.	Leave prepared documents for consideration by the commission
8.	Wait 15 days until the result of the expert assessment of documents is received
9.	An invitation to the Ministry of Agriculture for an interview and assessment of the applicant's business qualities is not excluded
10.	In case of a positive decision - the conclusion of the contract and receipt of funds in separate tranches

Features of subsidies in 2020

The size of farm subsidies increases annually. Official statistics informs that by the end of this year the amount of grants will be about 20 billion rubles, and more than 80 subjects have already received it.

The maximum subsidy amount is one and a half million rubles. In 2020, it will be increased by at least the inflation and price index.

Features of farm subsidies in 2020: (click to disclose)

The term for which the budget allocation program is designed is longer.
The requirements regarding the absence of delays and non-payment of taxes, fees and other obligatory payments to the treasury of the Russian Federation remain relevant.
The budget for subsidizing certain regions of the country is increasing.
The decisive criterion for obtaining Money from the state remains the indicator of the efficiency of the peasant farms.

Each PF entity that has taken part in the subsidy program from the federal budget is obliged to provide an extended and detailed report on the results of its activities. It includes information about many indicators and parameters.

It is possible that from 2020 express subsidies will become possible. Its terms will most likely be limited to two weeks. This type of granting of subsidies will apply to those projects that are recognized by the expert commission as highly profitable.

The table contains information about the allocated grants for several years: (click to expand)

Important! Peasant farms should closely monitor the deadlines for paying taxes and in no case miss them, as this will make it impossible to receive a subsidy.

How the funds provided by the budget are implemented

In 2020, money from the state budget will not be allocated in a lump sum. The farm concludes a contract with the state. According to such an agreement, funds for the agricultural business are received throughout the year.

The contract contains data on:

the amount of the allocated subsidy;
types of reports and dates of its submission;
the purpose of the grant;
the procedure for the return of the allocated amounts, if during the past year they have not been mastered;
responsibility for the fact that the clauses of the agreement are not observed or violated.

Important! When the peasant farm is unable to spend a certain amount of the funds provided for its intended purpose, it will have to return them to the treasury.

Since 2017, the subsidies are subject to income tax. It is paid into the treasury after the tranche is received.

In-kind assistance from the state to peasant farms is not excluded. For example, the application specifies the entrepreneur's goal - to purchase a production line or equipment. The state can supply it. This type of support is less bureaucratic.

Peculiarities of peasant farms: which form is better to choose

It should be noted right away that legal status KFH is notable for its duality. Since 1990, they have been created in the form of legal entities, and since 1994 - as individual entrepreneurs without the formation of a legal entity. In 2003, Law No. 74-FZ "On Peasant (Farm) Economy" was adopted, where it is defined as a family-related association of citizens by agreement. However, since 2012, such a voluntary formation has the right to create a legal entity - KFH-YL.

Thus, there are now officially three types of farms. For their organization, the following conditions must be met:

engaging in the production of agricultural products, as well as its processing, storage, transportation and sale;
personal participation in the activities of the farm, regardless of the presence (absence) of family relations.

How do they differ from each other?

Individual entrepreneur registered by the head of the farm and acting alone.

In accordance with the law, a farm can be organized by one person. In this case, he differs little from other entrepreneurs, but acquires the advantages of his special status. IP registration is carried out as usual. Simultaneously with the submission of the general package of required documents, two applications are filled out at once: N P21001 and N P21002 - to the peasant farm. An entrepreneur can work on the farm alone, or employ hired workers as an employer.

KFH, based on an agreement (without the formation of a legal entity).

Such a farm is created as a contractual association of persons related by family relations or kinship. There can be no more than 5 outsiders. The property is in common joint or shared ownership, this is spelled out in the agreement. The elected head of the farm is also indicated there, which must have the status of an individual entrepreneur. He makes all transactions on behalf of the farm, is its official representative in all bodies. In order for all participants to be registered as members of the farm, an agreement is submitted to the Federal Tax Service.

Anyone who voluntarily leaves the farm loses the right to land and tools of production. He receives only monetary compensation commensurate with his part in the common property, and for 2 years after leaving, he bears subsidiary responsibility for the total debts within the limits of his share. In fact, this form differs from a sole proprietorship in more complex property relationships, and the need to pay insurance premiums for each participant.

KFH as a legal form of a legal entity (Article 86.1 of the Civil Code).

In this case, a commercial organization is formed on the basis of membership - a corporate legal entity. Availability family ties is optional, but all other conditions must be met:

the company operates in the agricultural sector;
only a member of a peasant farm can be a member of the organization;
each of the partners must make a property contribution;
all partners are required to take personal part in the work.

The owner of the property is a peasant farm. However, unlike, for example, an LLC, the law provides for subsidiary liability of its members for the obligations of the farm, and not limited in size. There is one more feature. A commercial organization can participate in any transactions, become bankrupt or liquidate. But for land plot the rule is: it can be sold at public auction only to those who will continue to use it for agricultural production.

These restrictions render the "legal entity" incomplete. KFH-YL is more like a simple partnership, but in the latter, all participants have the status of individual entrepreneurs. The only plus is that family relations are not required. In practice, this condition is met only for old organizations formed before 1994. Now, first, it is required to create a peasant farm under an agreement, after which it acquires the right to register as a legal entity. Such farm business has more restrictions than conventional business.

Right problem. The law does not contain provisions that allow for the forcible exclusion of a member of a peasant farm from the participants, as is allowed for other commercial organizations. Therefore, it is impossible to get rid of a partner who does not fulfill his duties or who has caused losses to the farm. He can leave the farm only by on their own(Art. 1, No. 74-FZ). This applies to both a voluntary association by agreement and a legal entity.

Taxation of agricultural producers and benefits

Any enterprise engaged in an agricultural complex, including a farm, has the right to. It is paid at a rate of 6% (income minus expenses), and is additionally beneficial in that the expenses can include losses due to the loss of the crop. Such payers are exempt from taxes on profits, on income individuals(Personal income tax), on property, VAT. Benefits do not apply to income taxed at a rate of 30% and customs goods... However, peasant farms have the right to apply any other taxation system: general (OSNO) or simplified taxation system (STS), if they consider it more suitable.

With regard to contributions for pensions and health insurance (PFR, FFOMS), no exceptions are allowed. The head pays for himself, as an individual entrepreneur, and for the members of the peasant farm, although they do not have such a status. The only relief is a fixed amount regardless of income. So, if the agreement was signed by 5 people, then the amount increases by 5 times. For employees, all taxes and social security contributions are paid as usual, depending on the size of the salary. When one of the members of a farm is registered as an individual entrepreneur, for example, to engage in another type of activity, the head of the farm still has to pay insurance premiums for him.

Government subsidies to reimburse part of the costs of paying for seeds, electricity, equipment, not only a farmer, but also an ordinary entrepreneur working for common system... However, the heads of peasant farms do not pay taxes on them, and individual entrepreneurs are taxed at a general rate of 13% in terms of all income received, including material benefits (Letter of the Ministry of Finance N 03-04-05 / 34876 of 08.26.2013).

Participation in state support programs for peasant farms

Within the framework of the "State Program for the Development of Agriculture ... for 2013-2020"

11 subroutines. They provide for a variety of forms of support: concessional lending, coverage of losses, expenses for registration of land, purchase of equipment, gasification, restoration of irrigation systems, and so on. They are implemented by the Ministry of Agriculture, the Association of Peasant Farms (AKKOR). Detailed information can be found on the official websites.

Each region approves its own action plan, develops its own target program, which is approved by the Ministry of Agriculture. Terms of participation in competitions for grants and subsidies are published on the websites of local administrations. Applicants must submit a business plan for the development of the economy, the selection is made directly in the region (Fig. 1). Let's take a look at three of them as an example.

1 "Support for novice farmers for the period 2012-2014"

In 2013, 76 regions took part in it, 2 billion rubles were allocated for it, and almost 3,000 farmers received grants. For 2015, the amount of 3.2 billion rubles was allocated, 3,500 start-up entrepreneurs received the money, the average size per farm is 1.14 million rubles.

2 "Development of family livestock farms".

70 subjects of the federation take part in this subprogram. 797 farms were built and reconstructed for 1.5 billion rubles of state budget funds. The competition for participation reached 30 applications for a place. In 2015, 3.08 billion rubles were allocated, 958 farms received them. The average grant amount was 4.35 million rubles per farm.

3 "Support for small businesses".

Under this program of the year, subsidies are allocated not only to peasant farms, but also to other representatives of the agricultural sector: entrepreneurs, agricultural cooperatives.

You can get money:

for the construction (reconstruction, modernization) of industrial buildings, workshops;
laboratory equipment for veterinary expertise, quality control of agricultural products;
equipping, modernization of premises for slaughtering livestock, processing, storage of meat, fish, milk, vegetables;
purchase of special transport: wagons, vans, trailers for transporting goods, including leasing.

In 2015, 88 agricultural cooperatives from 25 regions received such support for a total amount of about 1 billion rubles. Of these: 34 are engaged in the processing of meat products, 33 - milk and dairy products, 21 - vegetables and berries.

Recently, the requirements for the selection of participants were changed:

entrepreneurs with only 6 months of experience (for 3 years) are allowed to receive a grant for a novice farmer;
the term for the use of subsidies was extended to 18 months (was 12), for livestock farms - 24 months (was 18);
a novice farmer can get money for a family farm in 3 years after the full use of the allocated funds;
it is prohibited to allocate a subsidy for the development of animal husbandry if the head of the farm was previously the founder commercial organization;
to receive a grant, there must be no delay in the payment of insurance premiums, as well as penalties and fines.

conclusions

It is possible to organize a farm as a business in the form of a peasant farm, if you draw up a good business plan and show persistence by applying for participation in federal and regional targeted programs... Also, nothing prevents you from doing agriculture by creating an LLC or individual entrepreneur. Especially if you count on the money of private investors - in the absence of restrictions in terms of personal participation, nepotism, subsidiary liability. According to the law, the state provides farmers with support, promotes their creation and development. Recall that in all other cases - entrepreneurship is carried out at your own peril and risk.

Assistance to novice farmers in the form of grants from the state has been provided since 2012. The goal is to help develop entrepreneurial activity in any branch of agriculture: breeding horses, cows, sheep, goats, pigs, poultry, growing potatoes, grain (legumes) crops, vegetables in open and closed ground, fruits and berries, fishing, beekeeping. Grants are provided to individuals who have been registered as individual entrepreneurs for at least a year, have a business plan for expanding or modernizing the economy. Support is provided once, during 10 years the acquired property is prohibited from selling.

Objectives of the Beginner Farmer Program

The main goal is to increase the competitiveness of agricultural products through development.

Grants should provide:

conditions for the modernization of existing and creation of new farms;
availability of finance.

State support stimulates the transition from subsidiary farming to farming.

Subsidies for novice farmers in 2017-2018 - what can be used for?

Assistance to novice farmers is provided in two main areas:

for the creation (development) of the economy 1.5-3 million rubles;
assistance for the arrangement of everyday life up to 250 thousand rubles.

The funds received from the state under the first paragraph can be used for:

purchase of agricultural land, Vehicle, animals, equipment, inventory;
development of projects for the construction (modernization, reconstruction) of premises for production, warehouses;
purchase, construction, repair of premises for production, warehouses, utilities, barriers, their registration and connection to utilities;
construction of roads, without which production, processing, storage of products is impossible;
purchase of seeds (other material for planting), pesticides, fertilizers.

The home improvement grant can be used to purchase:

housing;
a cargo-passenger car (see);
furniture, communications, household appliances, electrical and gas equipment, computers, septic tanks, water supply and drainage devices.

The improvement includes the same:

renovation of a residential building;
repayment of mortgage debts (see);
connection to the central water supply system, sewerage system, electricity network, internet.

The cost plan is drawn up separately for each item, the farmer must pay 10%.

Interesting! The usual grants for novice farmers in 2017 are supplemented by the opportunity to receive:

a subsidy for the return of interest on a loan previously issued for development;
compensation for constructed production facilities;
payment of first installments when purchasing machinery (equipment) on lease;
compensation for losses when registering land;
funds for gasification, installation of an irrigation system, etc.

In addition, farmers have the opportunity to get a loan at a reduced rate.

Important! In 2017, in some regions, the amount will reach 3 million rubles... In 2018, an increase is planned throughout the country.

The Ministry of Agriculture notes that 40% of agricultural products are produced in small farms. The issue of simplifying the procedure for granting grants, the possibility of lending on preferential terms for short periods is being considered. It is supposed in the future to permit the construction of residential buildings on agricultural land.

The sequence of actions of the applicant is established by law:

select legal form farms;
check compliance with the participation requirements;
develop a business plan;
collect a package of documents;
draw up and send an application.

Specific conditions for receiving the "Beginner Farmer" grant:

experience (at least 10 years), education (preferably higher), recommendations issued by the cooperative and local authorities;
high quality of the business plan (should contain a description of the activity, financing, risk analysis, justification of effectiveness);
own capital (at least 10% of the project cost);
availability of contracts for the sale of manufactured products;
significance for a particular region.

The applicant must conduct business for at least six months, use the funds provided for 1.5-2 years, have no arrears in transfers of insurance contributions (see).

Subsidies for novice farmers in 2017-2018 - a package of documents

To participate, you must provide:

application of the established form;
a questionnaire;
a document certifying the compliance of education;
work book (to determine experience);
an extract certifying the presence of a farm;
business plan;
a document certifying the legal form of the economy;
the passport;
cost estimate for the project;
a bank statement confirming the availability of own funds;
a certificate confirming the availability of equipment;
an extract from their tax office.

Important! The list of documents may differ in different regions.

The Novice Farmer program in 2017-2018 - perspectives and feedback

In 2017 (compared to 2016), the conditions were amended. The budget of subsidies increased, the main criterion in the selection was the effectiveness of the applicant's activities, the absence of tax arrears. The maximum amount of the subsidy at the moment is 3 million rubles. However, this amount is not available in all regions due to the difference in odds.

All documents are submitted to the Ministry of Agriculture of the region. Consideration lasts 15 days, then the applicant is summoned for an interview. Before making a final decision, the business qualities applicant. If the application is approved, funds are provided within 3 months. Most of the subsidies were provided in the Stavropol Territory and Dagestan.

Agrarians (judging by the reviews) are attracted by the "Beginner Farmer" program, but the duration of the collection of documents is noted. In addition, their registration requires significant financial costs. The requirement for the presence of higher education... The courses from the agricultural academy are not enough to receive a subsidy. Funds are also not provided to those who have little land and money in the bank. In practice, at least 200 thousand rubles are required.