Agricultural cooperative: concept, species, purpose. Statute of the agricultural cooperative

The agricultural production cooperative, the agricultural cooperative and other types of public organizations associated with such sectors of entrepreneurial activity are becoming increasingly popular. This fact has a simple explanation: such structures allow to unite the efforts of several individuals or legal entities, which greatly facilitates the achievement of various objectives within the framework of entrepreneurship. Moreover, such a format of the association makes it possible to successfully scale the activity and enter new levels of productivity.

Actuality of cooperation

When the term "agricultural cooperative" sounds, one must understand that it is an organization created by agricultural producers or those who maintain personal subsidiary plots.

The basis for the formation of such a structure is voluntary membership, and as a goal of creation it is possible to consider joint production or any other activity.

In turn, to start a business as such, it is necessary to have a pool of property shares of cooperative members. This will meet the material needs of the organization.

It is also important to understand that the agricultural cooperative can be both consumer and industrial. Each of them has its own characteristics and goals.

It is worth noting the fact that in different countries the principles of cooperation in the main points are the same, and the differences can not be called significant. For example, the democratism of the governance mechanism is an integral characteristic of such structures. That is, everyone has the right to vote, regardless of the size of the unit, including when it comes to choosing governing bodies. Similar elections, as well as the solution of important issues, can only pass through a general vote.

Basic concepts

In order to have a full understanding of what the agricultural cooperative is, you need to pay attention to key terms. These definitions are constantly used in describing the various spheres of activity of structures organized in the format of cooperation.

You can start with membership. So, a member of a cooperative is a legal entity or an individual who meets all the requirements of the current Federal Law and the very constitution of the organization. Also from the participant of the organization, a share contribution is required in the established amount. If everything was done according to the accepted procedure, the new member of the organization gets the right to vote.

Subsidiary responsibility of cooperative members is also a term that should be paid attention. In this case, we are talking about additional obligations that are not related to the standard list of requirements for the participant when making a contribution. Such additional responsibility may be relevant, for example, in a situation where creditors presented legitimate claims to the cooperative, but the organization is unable to meet them within the established deadlines. It is worthwhile once again to pay attention to the fact that both the size and the degree of subsidiary liability is determined by the charter of the structure and the legislation of the Russian Federation.

An employee in such organizations should be understood as a person who is not a member of the organization and is involved in a certain type of activity through an employment contract.

It is also important to understand who the agricultural producer is. It is a question of a legal or physical person who is engaged in the production of any product. At the same time, the percentage of agricultural products from this category should be more than 50% of the total output produced by a particular company.

It is necessary to touch and such phenomenon, as a share payment. Under this term, it is necessary to understand the contribution made by a member of the cooperative to the organization's share fund . This can be finance, land and any property, as well as property rights, which have a monetary value. There are both basic and additional shares.

Co-operative payments are nothing more than payments to the participants of the organization according to the contribution and labor activity of each of them.

Membership in the cooperative

In such an organization, two categories of participants are possible: ordinary members of the cooperative and associated. In the first case we are talking about individuals and legal entities. Moreover, the consumer form of cooperation implies participation in the activities of only natural persons. Each member of the organization is obliged to make a share contribution in the order and amount that was established. Such participants bear additional responsibility to the main obligations (subsidiary) and are accepted into the structure with the subsequent voting right.

As for the associated type, in this case we are talking about legal entities or individuals who have made a share contribution and receive dividends on its basis. Also, within the limits of their contribution, they share the risks of possible losses caused by the activities of the organization. An agricultural cooperative with associates allows the latter not to actively participate in economic activities.

The grounds for termination of membership may be the exclusion, withdrawal from the organization, the transfer of a share contribution, the liquidation of a legal entity and the payment of the funds invested upon the entry, in full. It is also necessary to understand the fact that the person to whom the share has been transferred can become a member of the cooperative on the basis of this circumstance alone.

The purpose of the agricultural cooperative

Structures of this kind, of course, are not created by chance. They perform certain tasks, which are determined by the participants until the formation of the organization. Given that cooperatives related to the agricultural sector - is the union not only of capital, but of specific individuals, the existence of goals is more than logical. Here are the principles of the functioning of such organizations, which are also goals:

- Democratism of management;

- voluntary membership;

- mutual assistance and economic benefit;

- additional (subsidiary) liability of members;

- distribution of the received profit according to the contribution of each participant (share contribution, performance of specific tasks);

- Priority of interests of members of the cooperative.

But in general, such structures are needed to achieve actual tasks by joint efforts and resources. It is also important to pay attention to the fact that information about the activities of the organization is always available to its participants.

Everyone who has taken an official part in the activity of the formed structure receives a membership card, which contains the following information: the date of accrual and the amount of the incremental, principal and additional share contribution.

Consumer cooperative

This term is used to refer to a non-profit organization owned by agricultural producers. In its management, a democratic principle is used, that is, one member of the cooperative can have one vote. The manifestation of democracy can also be attributed to the desire to increase the profits of participants and provide them with those types of services that they need for their own farms.

Only on the condition that at least 5 citizens and 2 legal entities become members of the structure, agricultural consumer cooperatives can be formed. The activities of such organizations exclude the participation of state unitary enterprises as members. This restriction is also valid in relation to LLC, located in the state property, and municipal unitary enterprises.

If necessary, it is possible to organize cooperatives of several levels by uniting individual organizations into one large. In the long term, these can be all-Russian and even international structures.

It is important to remember that the key goal of the activity should be indicated in the name of the organization, regardless of whether it is a consumer type or an agricultural production. A cooperative, organizations and any structures that can be defined as associations for the purpose of effective commercial activity, allow the participants to enter essentially new horizons, including outside the country.

The advantages of an organization of this type include the possibility of obtaining direct access to producers and consumers and, as a result, a tangible strengthening of their positions in the current market segment. With such resources, the members of the cooperative become able to effectively defend their own interests both before the processing enterprises and before various commercial firms.

Production cooperative

It is a commercial organization created by citizens with the purpose of joint activity. It is about the production, processing and sale of agricultural products. Actually, this is the reason why SEC is registered. Agricultural production cooperative, in principle, can be oriented to the implementation of any activity that is not prohibited by law, but the above directions are the most popular.

Members of the production cooperative can not be legal entities, only Russian citizens and only those who turned 16 years old. At the same time, the participants of the organization are obliged to take personal part in its activities. It would be superfluous to know that the word "artel" is used to refer to cooperatives organized in the form of a collective farm.

It is interesting that the protocol of the agricultural cooperative is used to record all key decisions of the organization. This document displays all the information about the meeting, which, for example, made a decision to exclude a specific member of the association or considered other issues. In the minutes, you can find the names of all participants in the meeting, the purpose for which the last was held, and, of course, the final decision. Such documentation allows, if necessary, to track the entire chain of important decisions of the organization.

Structure of the charter

This document is the basis of the organization's work, and without it a full-fledged activity is not possible. Therefore, the charter of the agricultural production cooperative must be formed without fail.

As for its structure, it includes several key sections, and the number of them, if necessary, can change. At the request of the founders of the organization, some parts of the main sections can be withdrawn into separate categories. In most cases, the structure is as follows:

1. Initially, general provisions are prescribed. Here, the fact is determined that the cooperative is a legal entity, created without limitation of the validity period and carries out its activities on the basis of the charter. Further information is recorded on the possibility of creating reserve and indivisible funds, the right to enter into contracts and transactions as such, as well as all types of liability, etc.

2. Aims and subject of activity. In this part, the charter of the agricultural production cooperative contains information about the purpose for which the organization is created, and all planned activities are clearly defined.

3. Membership. This clause of the charter determines who and on what terms can become a member of a particular organization. In this section, the specifics of interaction with both physical and legal persons are prescribed.

4. Obligations and rights of cooperative members. This information block is necessary in order to determine in detail what all members of the organization have an equal right and what obligations they are assuming. Here, also possible sanctions are considered in case of failure by participants to fulfill their obligations under the statute.

5. The procedure and conditions for joining the cooperative and terminating membership in it. Here is information on which documents are required to be submitted by everyone who wants to become part of a particular association. This section also specifies the procedure for submitting an application and grounds for a possible refusal. It is in this part that the peculiarities of issuing a membership card and its content are fixed. As for the terms of transfer of the unit and the conditions for leaving the organization, they are also set out in full detail. Attention is also paid to the possible exclusion of participants in the structure.

6. Controls. This is an integral part of all the information that the charter of the agricultural consumer cooperative contains. A sample of such a document will help to more clearly present the structure of this section. If to speak in general, then here is determined the list of management bodies that need to be formed without fail. Moreover, the conditions for their creation and the key principles of work are recorded.

7. Property. This section is necessary in order to determine in detail the structure of own and borrowed funds. It describes how the main capital of a non-profit organization is formed (introductory, mandatory, additional contributions, reserve fund , etc.). The procedure for allocating funds and other relevant information are also considered.

8. Reorganization, termination of activities and liquidation of the cooperative. This part is necessary in order to fix the possibility of merging and, if necessary, division. It also determines the procedure under which a particular non-profit organization can be liquidated.

9. Additional provisions. This is the final information block that forms the charter of the agricultural consumer cooperative. A sample of any document of this type ends exactly to them. This part is needed to fix the conditions on which any changes to the charter itself can be made. Also, the date of compilation of the document and the number of copies with the same legal force are indicated.

How to solve the taxation problem

The work of the administration in the cooperative will be oriented towards the solution of various statutory tasks, and this will require several accounts.

Thus, 86 "Targeted financing" is used to record revenues from non-commercial activities, on which this information is recorded. The basis for such actions is the accounting plan for financial and economic activities.

In turn, account 90 is used to take into account the income from the entrepreneurial activities of the organization. For this reason, it is called "Sales".

There is one more account under number 08 and the name "Investments in non-current assets". It is necessary in order to keep a record of the capital investments of the organization.

It is worth paying attention to the fact that the taxation of an agricultural cooperative with a contract method of building various facilities has its own characteristics. In this case, the cost of the work performed is credited to the account of 60, and debited by the account 08.

If an economic method is used, the following expenditure items are used to manage the costs associated with the erection of specific facilities:

- materials;

- overhead costs;

- costs associated with the operation and maintenance of machinery and machinery;

- for labor payment with deductions for social needs;

- other expenses.

If all funds in the cooperative are used strictly for the purpose, then the target receipts are not taken into account when compiling the tax base. As for VAT, according to the general rule, such organizations are obliged to pay it.

General meeting of the agricultural cooperative : powers

It is this management body that is the highest in this structure and has the right to make any decisions regarding the activities of the organization. The powers of the general meeting are so great that it is able to confirm or revoke the decisions of the supervisory board and the management of the cooperative.

The general meeting also has exclusive competence in resolving certain issues. This can be, for example, the order of distribution of profits and losses between cooperative members, the acquisition and alienation of land, as well as of the fixed assets of the organization, the approval of the charter, the introduction of changes in its structure, the determination of the size and types of funds, and reorganization and liquidation.

Management of an agricultural cooperative without this body is not possible. By the way, the general meeting also deals with the exception and reception of participants in the cooperative.

The issue of land

If we talk about land, it should be noted that such property can belong to the cooperative on the right of ownership. At the same time, members of the organization have the right to transfer the site as a share contribution and in case of reorganization they can use it in the same way.

Also, the land plot of the agricultural cooperative can be purchased or owned by the association for other reasons. With regard to the use of land, the structures organized in the format of cooperation have the right to create forest protective plantations, conduct work in the agricultural production, and also use the land for educational and research purposes. Pisciculture can also be attributed to this list.

Sometimes land plots fulfill the role of paying a share contribution in the form of property.

Results

Such a trend of associations, like agricultural cooperation, is clearly promising and relevant. It is important to know that the Association of Peasant Farms and Agricultural Cooperatives is the most active contributor to the development of cooperation of this species in Russia. The aim of AKKOR is to protect the rights of small organizations in the field of agriculture and farmers, as well as competent promotion of their quantitative growth. Therefore, this format of associations is increasingly rooted in the vastness of the Russian Federation.