The cooperation of small and medium-sized agricultural producers is carried out through the creation of special legal entities - agricultural consumer cooperatives (hereinafter referred to as "ACC"). The activity of the ACC is regulated by the Federal Law of 08.12.1995. No. 193-FL "On Agricultural Cooperation" (hereinafter - Federal Law No. 193-FL).
An ACC is a non-profit organization, whose members are agricultural goods producers (agricultural enterprises, peasant farms, owners of private household plots), who independently own the means of production (including land), use them, produce agricultural goods that belong to them on the basis of ownership, dispose of proceeds from sales.
The creation of an ACC allows to combine one or several functions, their implementation being less profitable for each member of an ACC separately. At the same time, not less than 50% of the volume of work (services) performed by the servicing, processing, marketing (trading), supplying, horticultural, gardening and livestock cooperatives should be carried out for the members of these cooperatives.
Two or more production and (or) consumer cooperatives can form ACCs of subsequent levels, including all-Russian and international consumer cooperatives. Only cooperatives of the previous level can become members of an ACC of the next level.
The idea behind registration of an ACC is to unite one or several functions, if their fulfillment is less beneficial for each member of a cooperative separately, than for them together. The purpose of creating an ACC is to increase the welfare of its members -independent agricultural producers - due to economies of scale. It is only possible to turn economies of scale into increasing the incomes of agricultural producers, because the "customers" of the cooperative and its "owners" are the same people: this is one of the most important principles of cooperation.
ACCs are divided into types depending on the services they provide to their members:
- gardening, horticultural and livestock-breeding.
In creating an ACC there are general and specific features.
The general features include the very process of preparing and carrying out state registration.
An ACC, unlike an Agricultural Consumer Credit Cooperative (hereinafter referred to as ACCC), may be established by at least 2 legal entities or at least 5 individuals (for an ACCC these restrictions are 5 or 15 respectively). The creation of a cooperative is formalized by a protocol that is submitted to the territorial Tax Inspectorate together with a notarized application in the form of P11001, the charter and a payment order for the state fee.
To the specific features of the creation of an ACC refers the achievement by members of the cooperative of a mutual agreement on the following issues.
The essence of the cooperative. Members must clearly understand what the effect will be and how it will arise. This aspect should be reflected in the feasibility study of the cooperative (FS, sometimes called "a business plan").
Sources of financing of the cooperative. A cooperative can be financed either by membership dues, or at the expense of a trade margin (by analogy with a commercial organization), or by a combination of these methods. The choice of a particular method depends on the type of a cooperative. If all its costs are easy to calculate in advance, it is better to use membership dues, otherwise it is better to use a trade margin, its value adjusted by members each year so that the mark-up should correspond to the cooperative's spending value.
Cooperative management. It is necessary to determine who will carry out the current management of the cooperative and on what conditions.
The structure and authorities of the management and control bodies of the agricultural cooperative are described in detail in the Federal Law "On Agricultural Cooperation".
The management and control bodies should be formed at the organizational general meeting. The cooperative can additionally hire an executive director, endowing it with separate powers of the executive bodies. A chief accountant can be recruited by a cooperative - but this is optional, and the chairman or the executive director can assume the corresponding duties.
In general, administrative and technical personnel, like in any other organization, is formed on the basis of the specific needs. Employees of a consumer cooperative do not have to be its members.
The only internal normative document of an agricultural consumer cooperative is its charter. The charter should not copy the norms of the Law, but specify the conditions of the cooperative activity, the rights and duties of its members, the peculiarities of using property (whereas the law gives general ideas to these issues).
Agricultural consumer cooperatives are required to comply with the requirements of the Federal Law "On Accounting". All cooperatives (except ACCC) can conduct simplified accounting, including the compilation of simplified accounting (financial) reports. The accounting (financial) reporting of a cooperative is subject to approval by the General Meeting after its audit by the audit union and is submitted it to the FTS Inspectorate once a year, until April 1.
Agricultural consumer cooperatives calculate the tax base by the same rules and pay taxes at the same rates as business companies, partnerships, individual entrepreneurs. Agricultural consumer cooperatives (processing, marketing (trading), supplying, horticultural, gardening, livestock), where the income share from the sale of agricultural goods of their members' own production, including the products of primary processing, produced by these cooperatives of agricultural raw materials of their members' own production, as well as from the work performed (services) for members of these cooperatives, is at least 70% in the total income of the sales of goods (works, services), can apply for the taxation regime "single agricultural tax".
Thus, the taxation of ACCs has minimal differences from other enterprises of the same specialization:
- a common system can be used (as with any processing or trading enterprise);
- the STS can be applied to the "income" or "income-expenditure" basis (as well as with any processing or trading enterprise);
- in some of the above cases, the SAT may apply.
The choice of a particular taxation system to be applied in an ACC should be based on the specific nature of the cooperative's activities.
The document was prepared on the basis of the materials of the RNO "Agrocontrol" (http://www.agrokontrol.ru) and the legislation of the Russian Federation
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