FEDERAL SERVICE OF STATE STATISTICS
TERRITORIAL BODY OF THE FEDERAL SERVICE
STATE STATISTICS FOR OMSK REGION
and individual entrepreneurs "
OMSK 2014
The preparation of the Recommendations was carried out by the specialists of the Territorial Authority Federal Service state statistics for the Omsk region.
Editorial Council:
E.V. Shorina - Chairman of the Editorial Board
L.V. Petrova, T.V. Oparina, T.P. Babushkina
Recommendations reporting entities "On the methodological features of the reflection of statistical information on the forms of federal statistical observation of the activities of peasant (farmer) households and individual entrepreneurs": / Recommendations / Omskstat. - Omsk, 2014 - p. 98.
The purpose of developing the Recommendations is to obtain complete and reliable information on indicators characterizing the agricultural activity of peasant (farmer) households and individual entrepreneurs in the Omsk region.
Abbreviations:
INTRODUCTION
Recommendationsprepared by Omskstat to assist the heads of reporting peasant (farmer) households and individual entrepreneurs in order to ensure the completeness and reliability of statistical information submitted to Omskstat, and contain:
No. 1-farmer "Information on the results of sowing for the harvest",;
explanations about filling in the indicators in the form No. 2-farmer "Information about the harvesting of agricultural crops", approved by the Order of Rosstat dated August 29, 2014 No. 540;
explanations about filling in the indicators in the form No. 3-farmer "Information on the production of livestock products and livestock", approved by Order of Rosstat dated 06.08.2013 No. 309;
information about reporting electronic - as a new level of relationships that allows the respondent to use his time more rationally.
Usingheads of peasant (farmer) enterprises and individual entrepreneurs in their activities Recommendations will allow improve the quality of the to state statistics bodies information on forms federal statistical observation.
FEDERAL STATISTICAL OBSERVATION OF ACTIVITIES
PEASANT (FARM) FARMS AND INDIVIDUAL ENTREPRENEURS
Statistical observation for agricultural activities of peasant (farmer) households and individual entrepreneurs carried out on the basis of forms federal statistical observation:
№ 1-farmer "Information on the results of sowing for the harvest of the reporting year";
№ 2-farmer "Information about the harvesting of agricultural crops";
№ 3-farmer "Information on the production of livestock products and livestock."
Intelligence according to the forms of federal statistical observation №№ 1-farmer, 2-farmer, 3-farmer provide: peasant (farming) householdshaving the status of a legal entity, as well as individuals engaged in agricultural entrepreneurial activities without forming a legal entity ( heads of peasant (farm) households and individual entrepreneurs).
An economic entity fills out the form and submits it to the territorial body of state statistics at the place of its location.
If the farm has territorial separate divisions (TOPs) – the form is filled in for each separate subdivision and for the household withoutthese separate divisions, at the location of land, livestock and poultry. In the case when the farm (its separate subdivision) does not carry out activities at the place of its location, the form is provided at the place of actual implementation of the activity.
In cases of using land plots, livestock and poultry on a leasehold basis, tenant
is statistical report to the territorial body of state statistics at the location of land, livestock and poultry.
In the address part shape indicated name economic entity in accordance with the constituent documents. For a territorially separate subdivision, the name of the separate subdivision and the name of the economic entity to which it belongs shall be indicated. Also indicated mailing addressfarms.
In the code partforms without fail put down the codeAll-Russian classifier of enterprises and organizations ( OKPO) on the basis of the Notification of the assignment of an OKPO code issued (sent) by the territorial bodies of Rosstat.
In accordance with paragraph 1 of Article 9 of the Federal Law from 29.11.2007 No. 282-FZ "On official statistical accounting and the system of state statistics in the Russian Federation", with amendments and additions adopted by the Federal Law dated 02.07.2013 No. 171-FZ, primary statistical datacontained in the forms of federal statistical observation, are restricted information, with the exception of information, the inadmissibility of restricting access to which is established by federal laws.
Subjects of official statistics ( ) are obliged to ensure the confidentiality of restricted information. Primary statisticsthat are information of limited access, are not subject to disclosure (distribution and (or) provision) and are used only for the purpose of generating official statistical information.
In accordance with p. 15 "Provisions on the conditions for the mandatory provision of primary statistical data and administrative data to the subjects of official statistical accounting", approved by the decree of the Government of the Russian Federation of August 18, 2008 № 620 , state statistics bodies provide protection provided by respondents primary statisticswhich are restricted information, and carryin accordance with the legislation of the Russian Federation, responsibility for their loss, disclosure, distribution, as well as use not for the purpose of forming official statistical information.
Moreover:
Pursuant to article 6 Federal law from 27.07.2006 № 152-FZ "On personal data" processing of personal data carried out for statistical purposes subject to mandatory depersonalizationpersonal data.
Personal Information - any information, related to determined or determined on the basis of such information natural person (to the subject of personal data), including his full Name, year, month, date and place of birth, address, family, social, property status, education, profession, income, other information (Article 1 of Federal Law No. 152-FZ "On Personal Data").
Concerning on title page blanks forms federal statistical observation contains a stamp on mandatory depersonalization personal data, and tear lines are providedproviding anonymization of personal data during their processing.
To be depersonalizedonly reportseconomic entities that are individuals: heads of peasant (farmer) households and individual entrepreneurs.
Reportspeasant (farm) farms with the status legal entity, are not depersonalized.
First sheet of the form:
The last sheet of the form:
draw your attention to that peasant (farm) farms (having the status of a legal entity) - bankrupts, which introduced competitive management, are not exempt from providing information on the forms of federal statistical observation №№ 1-farmer, 2-farmer, 3-farmer.
Only after the ruling of the arbitral tribunal has been issued on completion in respect of the bankruptcy proceedings and making an entry on its liquidation in the unified state register of legal entities (Clause 3 of Article 149 of the Federal Law of October 26, 2002 No. 127-FZ "On Insolvency (Bankruptcy)") the debtor farm is considered liquidated and is exempt from providing information on the specified forms.
The form No. 1-farmer "Information on the results of sowing for the harvest"
preliminary sowing area agricultural cult for the harvest of the reporting year;
The formNo. 2-farmer "Information about the harvesting of agricultural crops"
final cultivated area
harvested area agricultural crops;
gross fee agricultural crops;
production greenhouse vegetables;
area occupied by fruit and berry plantations, gross picking fruits and berries;
area of \u200b\u200bclean vapors;
realization major crop products.
The formNo. 3-farmer "Information on the production of livestock products
and livestock "
livestock farm animals;
production livestock products;
realization major livestock products.
Form number 1-farmer "Information on the results of sowing for the harvest" completed for the reporting year. Lines 01-66 are filled in in hectares.
Highest possible accuracy filling in indicators - 2 signs after the comma.
In the shape of are shown actual overall dimensions crops crops for this year's harvest with the allocation of groups and individual cultures.
Sideral crops (crops of agricultural crops, plowed for green fertilizer);
Crops perennial grasses on tinning (sowing of perennial grasses, produced in order to radically improve natural hayfields and pastures after their preliminary plowing);
Subcutaneoussowing perennial herbs (sowing of perennial grasses, carried out under the cover of the main crop) - see details on page 21 );
Crops lawn grasses, intended for growing turf (rolled lawn).
Winter crops
On lines 1-5 P 
dimensions turn out winter crops for grain and green fodder, produced in the fall of last year for the harvest of the current year.
On lines 6-7 reflects data about the death of winter crops in the autumn-winter periodthat occurred before the start of the mass sowing of spring crops.
Sowings that have been sown with spring crops are considered dead winter crops, as well as completely dead, although not sown crops. Sparse crops are not considered dead.
On line 8 stands out area winter crops, which before sowing spring crops were used for green fodder, silage and grazing, on whichthereafter was sowing of spring crops crops (intermediate crops).
On lines 9-13 the area of \u200b\u200bthe preserved winter crops is shown - Areas sown last autumn, minus those killed in the autumn-winter period, as well as during the sowing of spring crops.
On lines 9-12 shows the areas of the surviving winter crops for grain by cultures.
Preserved area winter rape and winter camelina taken into account in the group of technical cultures.
P
ARITHMETIC AND LOGICAL CONTROL
| P. 1 \u003d sum of pages 6, 8 to 13, 37, 38 |
| P. 1 ≥ sums pages 2 to 5 |
| P. 1 ≥ page 6 |
| P. 2 ≥ p. 9 |
| P. 3 ≥ p. 10 |
| P. 4 ≥ p. 11 |
| P. 5 ≥ p. 12 |
| P. 6 ≥ p. 7 |
| Sum of pages 2 to 5 ≥ page 7 |
| Amount of pages 2 to 5 - page 7 ≥ Amounts of pages 9 to 12 |
FEDERAL SERVICE OF STATE STATISTICS
ORDER
On the approval of statistical tools for organizing federal statistical monitoring of agriculture and the natural environment
Abolished on the basis of
rosstat order of August 1, 2018 N 473
____________________________________________________________________
____________________________________________________________________
Document with changes made:
by order of Rosstat of July 28, 2015 N 344;
by order of Rosstat dated August 4, 2016 N 387;
by order of the Federal State Statistics Service of August 24, 2017 N 545.
____________________________________________________________________
In accordance with subparagraph 5.5 of the Regulation on the Federal State Statistics Service, approved by the Government of the Russian Federation of June 2, 2008 N 420, and in pursuance of the Federal plan of statistical work, approved by the order of the Government of the Russian Federation of May 6, 2008 N 671-r,
i order:
1. To approve the attached forms of federal statistical observation with instructions for their completion and put them into effect:
annual from 2014 report:
N 4-OS "Information on the current costs of environmental protection and environmental payments" (Appendix N 1);
... - See previous edition)
N 2-TP (air) "Information on the protection of atmospheric air" (Appendix N 2);
(The form has ceased to be valid from the 2015 report - Rosstat order of July 28, 2015 N 344. - See the previous edition)
N 2-TP (hunting) "Information about hunting and hunting economy" (Appendix N 3);
(Form is no longer valid since 2016 report - - See previous version)
N 1-SPNA "Information on specially protected natural areas" (Appendix N 4);
(The form has ceased to be valid from the 2015 report - Rosstat order of July 28, 2015 N 344. - See the previous edition)
N 4-cooperative "Information on the activities of agricultural consumer cooperatives (except for processing, supply and marketing and credit)" (Appendix N 5);
(The form has ceased to be valid from the report for 2017 - order of the Federal State Statistics Service of August 24, 2017 N 545. - See the previous edition)
monthly from January 2015 report:
N P-1 (CX) "Information on the production and shipment of agricultural products" (Appendix N 6);
Rosstat order of July 28, 2015 N 344. - See previous edition)
Appendix to form N 1-CX (balance sheet) "Information on processing and availability of grain" (Appendix N 7);
(The form has ceased to be valid from the report for January 2016 - Rosstat order of July 28, 2015 N 344. - See the previous version)
quarterly from the report for January-March 2015:
N 1-CX (balance sheet) - urgent "Information on the movement of grain and products of its processing" (Appendix N 8);
(The form has ceased to be valid from the report for January-March 2016 - order of Rosstat dated July 28, 2015 N 344. - See the previous edition)
from the report for the first half of 2015:
N 2-TP-air (urgent) "Information on the protection of atmospheric air" (Appendix N 9);
(The form has ceased to be valid from the report for the first half of 2016 - order of the Federal State Statistics Service of July 28, 2015 N 344. - See the previous edition)
with a frequency of 2 times a year, 1 time a year from a report in 2015:
N 2-farmer "Information on the harvest of agricultural crops" (Appendix N 10);
Rosstat order of July 28, 2015 N 344. - See previous edition)
with a frequency of 1 time per year from the report in 2015:
N 29-CX "Information on the harvesting of agricultural crops" (Appendix N 11);
(The form has ceased to be valid from the report in 2016 - Rosstat order of July 28, 2015 N 344. - See the previous edition)
N 4-CX "Information on the results of sowing for the harvest" (Appendix N 12);
(The form has ceased to be valid from the report in 2016 - Rosstat order of July 28, 2015 N 344. - See the previous edition)
N 1-farmer "Information on the results of sowing for the harvest" (Appendix N 13);
(The form has ceased to be valid from the report in 2016 - Rosstat order of July 28, 2015 N 344. - See the previous edition)
2. Establish the provision of data on the forms of federal statistical observation specified in clause 1 of this order at the addresses and within the time limits established in the forms.
3.With the introduction of the statistical tools specified in clause 1 of this order, the following shall be declared invalid:
federal statistical observation form N 1-CX (balance sheet) - urgent "Information on the movement of grain and products of its processing", approved by order of Rosstat dated August 18, 2008 N 194;
form of federal statistical observation N 1-reserve "Information about state natural reserves and national parks"approved by order of Rosstat dated September 17, 2010 N 319;
federal statistical observation form Appendix to form N 1-CX (balance sheet) "Information on processing and availability of grain", federal statistical observation form N 2-TP-air (urgent) "Information on the protection of atmospheric air", approved by Rosstat order of July 29 2011 N 336;
appendix N 2 "Form of federal statistical observation N 2-TP (air)" Information on the protection of atmospheric air ", Appendix N 3" Form of federal statistical observation N 2-TP (hunting) "Information on hunting and hunting economy", Appendix N 8 "Form of federal statistical observation N P-1 (CX)" Information on the production and shipment of agricultural products ", Appendix N 11" Form of federal statistical observation N 29-CX "Information on the harvest of agricultural crops", Appendix N 15 "Form of federal statistical Observation N 2-farmer "Information about the harvest of agricultural crops", approved;
appendix No. 1 "Form of federal statistical observation N 4-OS" Information on current costs for environmental protection and environmental payments ", Appendix N 3" Form of federal statistical observation N 4-cooperative "Information on the activities of agricultural consumer cooperatives (excluding processing, supply and marketing and credit) ", Appendix No. 5" Form of federal statistical observation N 1-farmer "Information on the results of sowing for the harvest", Appendix No. 6 "Form of federal statistical observation N 4-CX" Information on the results of sowing for the harvest ", approved by order of Rosstat dated August 6, 2013 N 309.
4. To recognize as invalid from the report for 2014 Appendix No. 6 "Form of federal statistical observation N 01-GR" Information on geological exploration "and Appendix N 7" Form of federal statistical observation Appendix to form N 01-GR "Information on geological exploration work minerals by stages of work ", approved by order of Rosstat dated August 9, 2012 N 441.
Leader
A.E.Surinov
Appendix N 1. Form N 4-OS "Information on the current costs of environmental protection and environmental payments"
Appendix N 1
____________________________________________________________________
Form N 4-OS is no longer valid from the 2015 report -
rosstat order of July 28, 2015 N 344. - See previous edition
____________________________________________________________________
Appendix N 2. Form N 2-TP (air) "Information on the protection of atmospheric air"
Appendix N 2
____________________________________________________________________
Form N 2-TP (air) has expired from the 2015 report -
rosstat order of July 28, 2015 N 344. - See previous edition
____________________________________________________________________
Appendix N 3. Form N 2-TP (hunting) "Information about hunting and hunting economy"
Appendix N 3
____________________________________________________________________
Form N 2-TP (hunting) has expired from the report for 2016 -
rosstat order of August 4, 2016 N 387. - See previous edition
____________________________________________________________________
Appendix N 4. Form N 1-SPNA "Information on specially protected natural areas"
Appendix N 4
____________________________________________________________________
Form N 1-SPNA has expired from the 2015 report -
rosstat order of July 28, 2015 N 344. - See previous edition
____________________________________________________________________
Appendix N 5. Form N 4-cooperative "Information on the activities of agricultural consumer cooperatives (except for processing, supply and marketing and credit)"
Appendix N 5
____________________________________________________________________
Form N 4-cooperative has expired from the 2017 report -
canceled / invalidated Edition from 15.02.2008
| Name document | ORDER of Rosstat of 15.02.2008 N 41 "ON APPROVAL OF STATISTICAL INSTRUMENTATION FOR ORGANIZATION OF STATISTICAL OBSERVATION OF AGRICULTURAL ACTIVITIES OF SUBJECTS OF SMALL ENTERPRISES, PEASANT HOUSES IN KHRESTYAHEKHEZHDUKHEZHEDUKH (KHRESTYADSKYI KHLEDEZHDUKHALI) |
| Document type | order, instructions |
| Host body | rosstat |
| Document Number | 41 |
| Date of adoption | 01.01.1970 |
| Revision date | 15.02.2008 |
| Date of registration with the Ministry of Justice | 01.01.1970 |
| Status | canceled / invalidated |
| Publication |
|
| Navigator | Notes |
ORDER of Rosstat of 15.02.2008 N 41 "ON APPROVAL OF STATISTICAL INSTRUMENTATION FOR ORGANIZATION OF STATISTICAL OBSERVATION OF AGRICULTURAL ACTIVITIES OF SUBJECTS OF SMALL ENTERPRISES, PEASANT HOUSEHOLDS
Instructions for completing Form N 2-Farmer
Information in the form of federal statistical observation N 2-farmer is presented by legal entities - small businesses engaged in agricultural activities (in accordance with the All-Russian classifier of species economic activity (OKVED) codes 01.1, 01.2, 01.3, 01.4); peasant (farm) households, as well as individuals engaged in agricultural entrepreneurial activities without forming a legal entity, having crops, perennial plantings.
In the code part of the form, the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) must be entered on the basis of the Notification of the assignment of the OKPO code by the state statistics authorities.
1. This form is drawn up taking into account the economic use of agricultural crops (for grain, green forage, hay, etc.). If the crops of grain crops produced for hay, green fodder and silage and recorded in the spring by f. N 1-farmer, among the crops of annual grasses or silage crops, were actually harvested for grain, then they are in the report on f. N 2 farmers are shown in the cereal group for the corresponding crop.
Grain crops that have died in the summer and not sown (even if they were used for grazing, hay, green fodder and silage) are not excluded from the number of cereals and are not transferred to the number of forage crops.
2. The gross harvest of grain crops is shown in weight after processing, sunflower and soybeans for grain - in the originally entered weight.
3. The free lines of the form show grain, industrial and vegetable crops by types that were grown on the farm in this year... Free lines after winter wheat are for recording winter cereals.
4. Collection of ears of sweet corn of milk and milk-wax ripeness for canning, fresh use for food is shown by the line vegetables (by the physical weight of the ears - no discounts).
5. Line 1320 includes food watermelons and melons.
6. For annual and perennial grasses in column 5, lines 1412, 1413, 1418, 1419, 1422, 1423 show the harvested areas.
7. In the background information on line 1614, only the areas of pure fallow are given, intended for sowing winter crops in the fall of the current year, as well as for sowing spring crops next year. This line does not include areas plowed on the fallow lands newly reclaimed this year, as well as fallow plowing.
8. Section IV provides information on the sales volumes of the main crop products of own production, which are made up of the number of products actually sold (in physical weight) from the beginning of the reporting year to the time of submission of the statistical reporting form and the amount of products that, according to estimates, can be sold before the end of the year.
The volume of products sold includes products sold both on its territory and abroad through all sales channels: processing organizations and wholesale trade organizations ( canneries, distilleries, oil mills, processing enterprises of agricultural organizations, elevators, potato storage and fruit storage), consumer cooperation, On the market; products donated, given in payment for services, in wages to employees are also taken into account.
When filling in the data for individual products, agricultural raw materials of own production are also taken into account, which are used for the production of sold processed products (sugar, butter, flour, cereals, etc.).
9. The average number of employees for the previous calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions of the enterprise. The indicator is filled only for the whole organization.
These forms will only be used to obtain summary totals.
| Name document | ORDER of Rosstat of 15.02.2008 N 41 "ON APPROVAL OF STATISTICAL INSTRUMENTATION FOR ORGANIZATION OF STATISTICAL OBSERVATION OF AGRICULTURAL ACTIVITIES OF SUBJECTS OF SMALL ENTERPRISES, PEASANT HOUSES IN KHRESTYAHEKHEZHDUKHEZHEDUKH (KHRESTYADSKYI KHLEDEZHDUKHALI) |
| Document type | order, instructions |
| Host body | rosstat |
| Document Number | 41 |
| Date of adoption | 01.01.1970 |
| Revision date | 15.02.2008 |
| Date of registration with the Ministry of Justice | 01.01.1970 |
| Status | canceled / invalidated |
| Publication |
|
| Navigator | Notes |
Instructions for completing Form N 2-Farmer
Information in the form of federal statistical observation N 2-farmer is provided by legal entities - small businesses engaged in agricultural activities (in accordance with the All-Russian Classifier of Economic Activities (OKVED) codes 01.1, 01.2, 01.3, 01.4); peasant (farm) households, as well as individuals engaged in agricultural entrepreneurial activities without forming a legal entity, having crops, perennial plantings.
In the code part of the form, the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) must be entered on the basis of the Notification of the assignment of the OKPO code by the state statistics authorities.
1. This form is drawn up taking into account the economic use of agricultural crops (for grain, green forage, hay, etc.). If the crops of grain crops produced for hay, green fodder and silage and recorded in the spring by f. N 1-farmer, among the crops of annual grasses or silage crops, were actually harvested for grain, then they are in the report on f. N 2 farmers are shown in the cereal group for the corresponding crop.
Grain crops that have died in the summer and not sown (even if they were used for grazing, hay, green fodder and silage) are not excluded from the number of cereals and are not transferred to the number of forage crops.
2. The gross harvest of grain crops is shown in weight after processing, sunflower and soybeans for grain - in the originally entered weight.
3. The free lines of the form show grain, industrial and vegetable crops by types that were grown on the farm in the current year. Free lines after winter wheat are for recording winter cereals.
4. Collection of ears of sweet corn of milk and milk-wax ripeness for canning, fresh use for food is shown by the line vegetables (by the physical weight of the ears - no discounts).
Statistical reporting in 2017: deadlines.
5. Line 1320 includes food watermelons and melons.
6. For annual and perennial grasses in column 5, lines 1412, 1413, 1418, 1419, 1422, 1423 show the harvested areas.
7. In the background information on line 1614, only the areas of pure fallow are given, intended for sowing winter crops in the fall of the current year, as well as for sowing spring crops next year. This line does not include areas plowed on the fallow lands newly reclaimed this year, as well as fallow plowing.
8. Section IV provides information on the sales volumes of the main crop products of own production, which are made up of the number of products actually sold (in physical weight) from the beginning of the reporting year to the time of submission of the statistical reporting form and the amount of products that, according to estimates, can be sold before the end of the year.
The volume of products sold includes products sold both on its territory and abroad through all sales channels: processing organizations and wholesale trade organizations (canneries, distilleries, oil mills, processing enterprises of agricultural enterprises, elevators, potato storage facilities and fruit storage), consumer cooperation in the market; products donated, given in payment for services, in wages to employees are also taken into account.
When filling in the data on individual products, agricultural raw materials of own production are also taken into account, which were used for the production of sold processed products (sugar, butter, flour, cereals, etc.).
9. The average number of employees for the previous calendar year is determined taking into account all its employees, including employees working under civil law contracts or part-time, taking into account the actual hours worked, employees of representative offices, branches and other separate divisions of the enterprise. The indicator is filled only for the whole organization.
These forms will only be used to obtain summary totals.
- home
- ORDER of Rosstat of 15.02.2008 N 41 "ON APPROVAL OF STATISTICAL INSTRUMENTATION FOR ORGANIZATION OF STATISTICAL OBSERVATION OF AGRICULTURAL ACTIVITIES OF SUBJECTS OF SMALL ENTERPRISES, PEASANT HOUSEHOLDS
Accountant's calendar for July 2018, reporting deadlines, table
Information letter on the procedure for filling out forms 1-KFH "Information on the production activities of peasant (farm) farms" for 2015 and 2-KFH "Information on the availability of resources in peasant (farm) farms" for 2015
Information on forms 1-KFH and 2-KFH for 2015 is provided by individual entrepreneurs:
A) registered as heads of peasant (farm) households (form 1-KFH_str010_gr3);
B) individual entrepreneurs engaged in agricultural production (form 1-KFH str011_gr3). Page 011_gr3 f.1-KFKh is absent in the Order of the Ministry of Agriculture and is highlighted only in the program "1C: Code of reports of the agro-industrial complex".
Note: for peasant (farmer) households registered as legal entities, an identifying indicator has been introduced in form 6-APK “Report on sectoral indicators of the activities of organizations of the agro-industrial complex” for 2015 under line code 073 - “peasant (farmer) households”. This category of farms provides reporting of agribusiness organizations by type of activity "agriculture" (form 1 to 17).
Individual entrepreneurs fill out Form 1-KFH on the basis of the entrepreneur's credentials. The form is filled out in thousand rubles.
Section II "Information on income and expenses" on page 020 "Income - total" reflects all income received in the reporting period. When determining and recognizing income, the farm is guided by the provisions of the Tax Code of the Russian Federation in accordance with the selected tax regime.
Line 020 “Income-total” is equal to the sum of lines 021 + 022 + 023 + 024. Income in the form is divided by sources of education, namely: income from the sale of agricultural products (page 021), income from the provision of services, performance of work (page 022), government support (subsidies from budgets of all levels, grants) (page 023 ), other income (line 024).
When completing page 023 "State support (subsidies from budgets of all levels, grants)", it is necessary to take into account the linkage of this indicator with the actually received funds of state support, reflected in the form 10-APK (farmer) "Report on targeted funding".
Line 030 “Expenses-total” is equal to the sum of lines 040 + 050 + 060 + 061 + 065 + 070. On p.030 "Expenses-total" all expenses incurred in the reporting period are reflected. When determining and recognizing expenses, an individual entrepreneur is guided by the provisions of the Tax Code of the Russian Federation in accordance with the selected tax regime.
Expenses are divided by source of occurrence, namely: line 040 "Expenses for the acquisition of fixed assets, including lease payments" (line 040 \u003d 041 + 042 + 043 + 044), line 050 "Expenses for the acquisition of material resources" (p. 050 \u003d 051 + 052 + 053 + 054 + 055 + 056), "Labor costs" (p. 060), "Expenses for payment of insurance premiums" (p. 061), "Expenses for servicing loans and borrowings (interest and bank commissions ) (page 065), "Other expenses" (page 070).
On line 060 "Expenses for labor remuneration" information is reflected on the expenses for the payment of employees (including members of peasant farms, if employment contracts have been concluded with them, providing for the payment of wages). When filling out this indicator, it is necessary to take into account the linkage of this indicator with the average annual number of employees on page 181 of form 2-KFH “Information on the availability of resources in peasant (farmer) households.” Information on the amounts of personal income tax withheld directly from the income of employees in the actual payment of wages reflected on line 060 "Labor costs".
061 "Expenses for the payment of insurance contributions" reflects information on the amount of insurance contributions for labor remuneration (to the Pension Fund of the Russian Federation, the Social Insurance Fund, the Federal Mandatory Health Insurance Fund) of both employees and fixed payments of insurance contributions to individual entrepreneurs, including including the Head of KFKh and permanent members of KFKh.
Individual entrepreneurs using common system taxation, fill out information on income and expenses excluding VAT.
Section III "Information about debt" reflects information about the accounts payable of an individual entrepreneur to suppliers and contractors (line 100 \u003d line 110 + line 111 + line 112 + line 113).
When filling out the information on pages 200-211 regarding loans and borrowings, it is necessary to reflect the debt on short-term loans and borrowings (pages 200 and 210, respectively) and on long-term loans and borrowings (pages 201 and 211, respectively). In this case, short-term credits and loans with a maturity of up to 12 months inclusively, and long-term over 12 months. Column 3 "received for 2015" on pages 200-211 reflects the amount of loans and borrowings received in the reporting year, and column 4 "The balance of outstanding debt as of 31.12.2015" - for all loans and all loans at the end of the reporting year. The balance of previously received long-term loans and borrowings is reflected only in column 4 "The balance of outstanding debt as of 31.12.2015".
The table "Calculations of taxes, fees and compulsory payments" reflects information on tax arrears, fees and compulsory payments (including insurance premiums to extra-budgetary funds) as of 31.12.2014, taking into account penalties and fines (column 3) actually accrued taxes and fees in 2015, taking into account penalties and fines (column 5), on payments made in 2015, taking into account penalties and fines (column 7) and arrears as of December 31, 2015 (column 9). At the same time, the debt at the end of the reporting period (column 9) is calculated as the total debt as of December 31, 2014 (column 3) plus accrued for 2015 (column 5) minus paid in 2015 (column 7). Gr. 9 \u003d (gr. 3 + gr. 5)-gr. 7.
For personal income tax (page 303), an individual entrepreneur indicates the information as a taxpayer.
Section IV "Information on the production and sale of agricultural products" reflects data on the production and sale of crop and livestock products. When completing this section, you should pay attention to the units of measurement of indicators.
Produced and sold crop products (pp. 310-415) are indicated in weight after revision.
Information on milk produced and sold (page 500) is indicated in physical weight.
"Information on the availability of resources in peasant (private) farms" (form 2-KFH)
Section I “Fixed assets” (page 020-050) reflects data on the availability of fixed assets at the beginning (column 3) and the end (column 4) of the reporting year. The data is reflected in quantitative terms - on page 020-022 - in pieces, on page 050-051 - in hectares.
On line 020, fixed assets owned by the entrepreneur and leased (including leasing) are reflected.
On page 050, land plots are reflected: owned by an entrepreneur, leased, in perpetual use on the basis of contracts.
Section II "The presence of animals" (in the heads) reflects the actual number of own and leased farm animals available at the end of the reporting year by an individual entrepreneur (including peasant farms).
By section III "Number of employees" reflects information on the average annual number of employees of a peasant (farm) economy.
According to p. 181 group 3 "Average annual number of members of peasant farms" information on the average annual number of members of peasant farms is reflected. In accordance with subparagraph 2 of clause 3 of article 4 of 74-FZ "On peasant (farmer) economy", one of the members of peasant farms is recognized as therefore, page 181 indicates the average annual number of members of the farm, including the Head of the farm. In addition, when filling out information on the average annual number of members of peasant farms, it is necessary to take into account that, in accordance with the concluded agreement on the creation of a farm, the income of a member of a peasant farm is the result of entrepreneurial activity and is determined as the share of income received from the activities of a farm (subparagraph 6 of paragraph 3 of Art. 4 74-FZ "On the peasant (farm) economy"). Accordingly, the indicators on p. 181 are not linked to the cost of wages of employees (p. 060 f.1-KFH).
From p.180 to p.182 "the average annual number of employees", information on the average annual number of employees, temporary and seasonal workers (including members of peasant farms engaged under an employment agreement providing for the payment of wages) is reflected.
Reporting of peasant farms at the Unified agricultural tax in 2018
The activity of a peasant farm is entrepreneurial (commercial) and is taxed. The choice of a taxation system for peasant farms is wide: you can apply the traditional taxation system, one of the options for a simplified taxation system, or a single agricultural tax.
There are two categories of individuals in peasant farms: members of peasant farms and employees. On the wages of employees, taxes and insurance premiums are paid in the same manner as for any other employer. Heads of peasant (farm) households pay the corresponding insurance premiums in a fixed amount to the PFR for themselves and for each member of the farm.
Againregistered peasant farm must notify the tax authority of the transition to the unified agricultural tax within 30 calendar days from the date of tax registration (clause 2 of article 346.3 of the Tax Code of the Russian Federation).
Notification of the transition to the payment of unified agricultural tax must be submitted to the inspection at the place of registration of the farm no later than December 31 of the year preceding the transition (clause 1 of article 346.3 of the Tax Code of the Russian Federation).
Income and expenses are accounted for under the unified agricultural tax on a cash basis. Tax accounting for the purposes of calculating the unified agricultural tax for organizations is carried out on the basis of accounting data.
The tax rate is set at 6 percent of income reduced by the amount of expenses (income minus expenses 6%).
WITHOUT EMPLOYEES
Submission of reports to the Inspectorate of the Federal Tax Service (IFTS):
1 ... Entrepreneurs submit to the tax inspectorate a declaration on the unified agricultural tax no later than March 31 of the year following the expired tax period (once a year).
2 . It is also necessary to keep the Book of income and expenses. The book can be filled in manually or kept in electronic form; it is not necessary to certify it with the Federal Tax Service since 2013.
Payment of taxes and contributions:
1. After the end of the reporting period - half a year, no later than 25 calendar days, you need to transfer the advance tax payment in connection with the unified agricultural tax.
The deadline for payment of insurance contributions to the MHIF and the Pension Fund of the Russian Federation from income, ( RUB 32,385) RUB 2 698.75) or quarterly (RUB 8,096.25)
Term of payment of insurance premiums from income, exceeding 300,000 for 2018 - no later than April 1 of the year,
WITH EMPLOYEES
Submission of reports to the Inspectorate of the Federal Tax Service (IFTS):
1) Entrepreneurs submit to the tax inspectorate a declaration on the unified agricultural tax no later than March 31 of the year following the expired tax period (once a year).
Accountant's Calendar for Farmers (ESHN)
2) Information on the average number of employeesuntil January 20 of next year
3) Need to lead Income and expense book... The book can be filled in manually or kept in electronic form; there is no need to certify it with the IFTS.
5) 6-NDFL provide quarterly(no later than I quarter - 30.04; II quarter - 31.07; III quarter - 31.10; IV quarter - 01.04).
6) ECCC(Unified social insurance fee) - quarterly (no later than I quarter. – 30.04; II quarter. – 31.07; III quarter. – 31.10; IV quarter. – 30.01)
After the conclusion of the contract with the first hired worker, the Head of the PFH must register with the off-budget funds (in the FIU - within 30 days, in the FSS - within 10 days)
Reporting to the Pension Fund of the Russian Federation (PFR):
1) SZV-M –Information about the insured persons monthly until the 15th
For peasant farms and individual entrepreneurs applying the unified agricultural tax, reduced rates of insurance premiums are provided for payments and other remuneration in favor of individuals (27.1% of wages).
Reporting to the Social Insurance Fund (FSS):
1) Form 4 FSS (on contributions "for injuries») ( quarterly no later than IQ-20.04, II quarter-20.07, III quarter -20.10, IV quarter. -20.01)
2) Until April 15 - annually, you must confirm the main activity.
Payment of taxes and contributions:
1) After the end of the reporting period - a quarter, no later than the 25th day of the next month, you need to transfer the advance tax in connection with the simplified tax system. (for the first quarter - until April 25, for half a year - until July 25, for 9 months - until October 25). The tax for the year is paid no later than April 30 of the year following the reporting year.
2) Personal income tax 13% for employees (withheld on the day the salary is paid). Transfer 13% no later than the day following the day of actual payment to the employee.
3) Contributions to the FIU (22% - insurance part; 5.1% - compulsory medical insurance), FSS (2.9% - temporary disability; 0.2% - min injury rate) for employees(paid monthlyno later than the 15th day of the next month)
4) Deadline for payment of insurance contributions to the MHIF and Pension Fund of the Russian Federation from income, not exceeding 300,000 for 2018(RUB 32,385) - no later than December 31, 2018Contributions can be paid monthly ( RUB 2 698.75) or quarterly (RUB 8,096.25) by the 31st of the current month by fixed payments.
Deadline for payment of insurance premiums on income exceeding 300,000 for 2018 - no later than April 1 of the year,following the expired billing period. (recommended payment deadline is December 31)
Upon termination of the activity in respect of which the unified agricultural tax was paid, no later than 15 days from the date of its termination, a corresponding notification must be submitted to the inspectorate (clause 9 of article 346.3 of the Tax Code of the Russian Federation).
In case of termination of activity as an agricultural producer, it is necessary to pay tax and submit a declaration under the Unified Agricultural Tax no later than the 25th day of the month following the one in which, according to the corresponding notification, the activity was terminated (clause 5 of article 346.9 and under clause 2 of clause 2 of article 346.10 of the Tax Code RF).
Order of the Federal State Statistics Service
No 387 on 04/08/2016
ON THE APPROVAL OF STATISTICAL TOOLS FOR ORGANIZATION OF FEDERAL STATISTICAL OBSERVATION OF AGRICULTURE AND THE ENVIRONMENT
In accordance with subparagraph 5.5 of the Regulations on the Federal State Statistics Service, approved by the Government of the Russian Federation of June 2, 2008 N 420, and in pursuance of the Federal plan of statistical work, approved by the order of the Government of the Russian Federation of May 6, 2008 N 671-r, I order:
1. To approve the attached forms of federal statistical observation with instructions for their completion and put them into effect:
annual from 2016 report:
N 4-OS "Information on the current costs of environmental protection and environmental payments" (Appendix N 1);
N 2-TP (air) "Information on the protection of atmospheric air" (Appendix N 2);
N 1-SPNA "Information on specially protected natural areas" (Appendix N 3);
N 1-ЛХ "Information on forest reproduction and afforestation" (Appendix N 4);
N 12-ЛХ "Information on the protection of forests" (Appendix N 5);
N 2-TP (hunting) "Information about hunting and hunting economy" (Appendix N 6);
No. 5-SB "Information on the processing of potatoes, vegetables and fruit and berry products" (Appendix No. 7);
N 21-CX "Information on the sale of agricultural products" (Appendix N 8);
Appendix to form N 21-CX "Information on the export of agricultural products" (Appendix N 9);
N 24-CX "Information on the state of animal husbandry" (Appendix N 10);
monthly from January 2017 report:
N P-1 (CX) "Information on the production and shipment of agricultural products" (Appendix N 11);
N 2 "Production of agricultural products in personal subsidiary and other individual farms of citizens" (Appendix N 12);
monthly from the report for January 2017, annual from the report for 2016:
N 3-farmer "Information on the production of livestock products and livestock" (Appendix N 13);
quarterly from the report for January - March 2017:
N 1-CX (balance sheet) - urgent "Information on the movement of grain and products of its processing" (Appendix N 14);
with a frequency of 2 times a year, 1 time a year from the report in 2017:
N 2-farmer "Information about the harvest of agricultural crops" (Appendix N 15);
with a frequency of 1 time per year from the report in 2017:
N 29-CX "Information on the harvesting of agricultural crops" (Appendix N 16);
2. Establish the provision of data on the forms of federal statistical observation specified in clause 1 of this order at the addresses and within the time limits established in the forms.
3.With the introduction of the statistical tools specified in clause 1 of this order, the following shall be declared invalid:
Statistical reporting calendar for 2017
166 "On approval of statistical tools for organizing statistical monitoring of agriculture and the environment";
rosstat order of October 15, 2009 N 227 "On the approval of Instructions for filling out the federal statistical observation form N P-1 (CX)" Information on the production and shipment of agricultural products ";
rosstat order of September 17, 2010 N 319 "On the approval of statistical tools for organizing statistical monitoring of agriculture and the environment";
federal statistical observation form Appendix to form N 21-CX "Information on the export of agricultural products", approved by order of Rosstat dated July 29, 2011 N 336;
appendix N 4 "Form of federal statistical observation N 1-LKh" Information on forest reproduction and afforestation ", Appendix N 5" Form of federal statistical observation N 12-LKh, approved by order of August 9, 2012 N 441;
appendix No. 3 "Form of federal statistical observation No. 2-TP (hunting)" Information on hunting and hunting management ", approved by order of August 29, 2014 No. 540;
appendix No. 1 "Form of federal statistical observation N 4-OS" Information on current expenditures on environmental protection and environmental payments ", Appendix N 2" Form of federal statistical observation N 2-TP (air) "Information on the protection of atmospheric air", Appendix N 3 "Form of federal statistical observation N 1-SPNA" Information on specially protected natural areas ", Appendix N 4" Form of federal statistical observation N P-1 (CX) "Information on the production and shipment of agricultural products", Appendix N 6 "Form Federal statistical observation N 3-farmer "Information on the production of livestock products and livestock", Appendix N 7 "Form of federal statistical observation N 1-CX (balance) -time" Information on the movement of grain and products of its processing ", Appendix N 8" Form of federal statistical observation N 2-farmer "Information on the harvest of agricultural crops", Appendix N 9 "Form of federal statistical whom observation N 29-CX "Information on the harvest of agricultural crops", approved by order of Rosstat dated July 28, 2015 N 344;
rosstat order of September 16, 2015 N 425 "On the approval of statistical tools for organizing statistical monitoring of agricultural production in personal subsidiary and other individual farms of citizens."
Form No. 4-OS
Form No. 2-TP (air)
Form No. 1-LH
Form No. 12-LH
Form No. 2-TP (hunting)
Form No. 5-SB
Form No. 21-CX
Appendix to Form No. 21-CX
Form No. 24-CX
Form No. P-1 (CX)
Form number 3-farmer
Form No. 1-CX (balance sheet) - urgent
Form number 2-farmer
Form No. 29-CX
Acting Head of the Federal State Statistics Service G.K. OXENOIT