Legal and economic foundations of peasant farm activities

The emergence of diverse forms of ownership in the first years of the reforms facilitated the formation of peasant (farm) households (PFH) in early 1990–1992. By the mid-1990s, there were over 280,000 PFHs in the country, occupying 11 million hectares of agricultural land, including 8.1 million hectares of arable land, or 6.1% of the total area. During this period, farmers produced 2% of the gross agricultural output annually. In subsequent years, the growth in the number of farm households slowed down sharply due to objective reasons characteristic of the country's entire economy (high inflation, price disparity between industrial and agricultural products, lack of budget financing), as well as due to the uncertainty of many legal, land, material-technical, and social issues in the activities of PFHs.

According to the 2006 All-Russian Agricultural Census, the total area of land used by farmers was 20.5 million hectares, or 7.0%, with an average size of one household of 80.6 hectares and a total of 255,445 PFH units.

According to Rosstat information, at the beginning of 2009, the sowing area of peasant (farm) households amounted to 15,840 thousand hectares.

The legal framework for the establishment and operation of PFHs is specified in the Federal Law "On Peasant (Farm) Households" dated 11.06.2003 No. 74-FZ; the status of the head of the PFH and their property are determined by Articles 23 and 257 of the Civil Code of the Russian Federation (Federal Law dated 21.10.94 with subsequent amendments and additions). A farm household carries out entrepreneurial activity without the formation of a legal entity.

A peasant (farm) household is an association of citizens related by kinship or affinity, having property in common ownership and jointly carrying out production and other economic activities (production, processing, storage, transportation, and sale of agricultural products) based on their personal participation.

Members of a PFH independently determine the types of activities and the volume of agricultural production. The property of a PFH may include a land plot, farm buildings, reclamation and other structures, productive and working livestock, poultry, agricultural machinery and equipment, vehicles, tools, and other property necessary for the activities of the PFH. The common property of PFH members also includes fruits, produce, and income obtained as a result of the use of PFH property.

The property of a PFH belongs to its members by right of joint ownership. The shares of PFH members in the case of shared ownership of property are established by an agreement between its members. The procedure for possession, use, and disposal of this property is also determined by an agreement. The disposal of PFH property is carried out by its head in the interests of the PFH.

One of the first officially published documents to provide practical assistance to farmers in establishing bookkeeping was the recommendations for accounting for production activities in PFHs, agreed upon by

History and accounting methods in PFH

On 06.06.91, the USSR State Committee on Statistics developed recommendations in which it was proposed to use the following as accounting registers for PFHs:

Recommended accounting forms and reporting systems

For financial control, the following forms were previously recommended:

• PFH property accounting book (form No. 1-kh);
• produce and materials accounting book (form No. 2-kh);
• labor accounting book (form No. 3-kh);
• economic operations log (form No. 4-kh);
• financial results statement (form No. 5-kh).

This document was of a recommendatory nature, therefore, as practice has shown, it was not applied in the majority of farm households. Additionally, we note that during that period, most PFHs were registered as legal entities. Being a legal entity, the PFH was required to keep records of its property, liabilities, and economic operations.

Currently, PFHs can keep records using a simple or simplified double-entry system. With a simple system, account correspondence is not used, and entries are made in books according to the principle: receipts–expenses, income–costs. With a double-entry system, each economic operation is reflected in the debit and credit of corresponding accounts. The option of keeping records is chosen by the head of the household depending on the size of the farm and economic feasibility.

It is advisable to use a double-entry accounting system in PFHs under the following indicators:

Legislative regulation of accounting and taxation

Peasant (farm) holdings that are legal entities are required to submit accounting reports in the prescribed manner in accordance with Art. 13 of the Federal Law of 21.11.96 No. 129-FZ "On Accounting," based on synthetic and analytical accounting data.

Like other agricultural enterprises, peasant (farm) holdings can pay taxes in the standard manner or apply a special tax regime for agricultural producers, which include peasant (farm) holdings.

In accordance with the Federal Law "On Accounting," peasant (farm) holdings that have switched to a simplified taxation system are exempt from the obligation to maintain accounting records. However, they maintain records of fixed assets and intangible assets in accordance with accounting legislation. Taxpayers applying the simplified taxation system keep records of income and expenses in the order established by Ch. 26.2 of the Tax Code of the Russian Federation.

Peasant (farm) holdings as payers of the unified agricultural tax, in accordance with Art. 346.5 of the Tax Code of the Russian Federation, are required to keep records of their performance indicators necessary for calculating the tax base and the amount of this tax based on accounting data in accordance with Ch. 26.1 of the Tax Code of the Russian Federation. Therefore, enterprises that have switched to paying the unified agricultural tax are required to maintain accounting records.

Accounting for peasant (farm) holdings operating without forming a legal entity is carried out in accordance with the procedure for recording income, expenses, and business transactions for individual entrepreneurs. In this regard, due to changes in the Tax Code of the Russian Federation from 01.01.2007, members of peasant (farm) holdings are not equated to individual entrepreneurs, as was the case previously.

Peasant (farm) holdings can also register as a small business entity and submit accounting reports in a manner that provides for simplified procedures and reporting forms.

Define financial resources. 2. What functions does finance perform? 3. What tasks does financial management solve? 4. By means of what mechanisms is financial management carried out? 5. Describe the structure of the financial mechanism. 6. In what main directions are financial resources used? 7. What is a budget? 8. How is budgeting performed? 9. Characterize budgetary relations. 10. What is the difference between a budget surplus and a budget deficit? 11. What regulatory document governs taxation? 12. On what principles is taxation based? 13. List the types of taxes and fees provided for by the Tax Code of the Russian Federation. 14. What is the essence of special tax regimes? 15. What serves as the objects of taxation? 16. To what category do peasant (farm) holdings belong?

What accounting and reporting features are characteristic of them?

actions on any system to achieve a set goal, including a strategic one. Such influence assumes maintaining any managed system in a certain state or transferring it to a new state.