НАЛОГООБЛОЖЕНИЕ ЛИЧНЫХ ПОДСОБНЫХ ХОЗЯЙСТВ В СОВРЕМЕННЫХ УСЛОВИЯХ ЭКОНОМИКИ

Abstract

In recent years, special attention has been paid to the development of agriculture for various forms of management. In particular, in 2022, the Government of the Russian Federation amended the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets, which allows, in the prescribed manner, to receive state support for citizens who maintain a personal subsidiary plot (PSP) registered as self-employed. In this regard, it is relevant to consider the development of private household plots on the territory of the Russian Federation and identify the features of their interaction with the state at the legislative level. In this article, the author considers the concept of personal subsidiary farming as an economic component, which is the prevailing way of life on the territory of our country. Citizens leading personal subsidiary plots carry out their activities on land plots owned by them by right of ownership, possession or lease, in their free time from their main work (carried out in the order of secondary employment), they have the opportunity to receive additional income in the countryside, implementing their own production in order to meet their material and other needs. Despite the fact that at the legislative level, personal subsidiary farms are a form of non-entrepreneurial activity for the production and processing of agricultural products, under certain conditions, individual subsidiary farms expand their activities and reach the entrepreneurial level, while not paying taxes and do not make other contributions to budgetary funds violating the norms of the federal law "On personal subsidiary plots". The author proposes measures to create a favorable tax climate at the legislative level, which will allow creating partnerships between citizens leading personal subsidiary farms and the state, and will also improve the standard of living of the rural population.