Entrepreneur- a person who is engaged in entrepreneurial activity, seeks to make a profit, create new products

and technology and thus takes on entrepreneurial risk

Legal status entrepreneur constitutes a set of rights and obligations.

Entrepreneurs have the right:

1) do your own thing

2) demand the fulfillment of duties and obligations

by other persons in the interests of the entrepreneur;

3) protect your interests,

4) own property, other property and non-property rights;

5) create legal entities;

6) make transactions that do not contradict the law;

7) participate in obligations;

Each entrepreneur, in accordance with the general legal principle of equality, must be provided with equal opportunities for doing business and the same legal status compared to other entrepreneurs, regardless of the place of registration or location.

The obligation of an entrepreneur is a measure of restriction of his economic freedom, a condition for the legitimacy of his behavior, which is established with the help of legal requirements or legal prohibitions. Legal prohibitions set the limits for the entrepreneur to exercise his rights and oblige him to refrain from committing certain actions.

Depending on the circle of persons whose interests are affected as a result of entrepreneurial activity, the duties of an entrepreneur

be established in relation to the following subjects of business relations:

1) society as a whole For example, the state establishes the obligations of entrepreneurs to protect environment, for the production and export of dual-use products, etc.;

2) consumers of goods, works and services, contractors.

Established requirements for entrepreneurs regarding the quality and safety of manufactured products;

3) employees. Employers have responsibilities, in particular to ensure safe conditions labour, compensation for

release of workers

4) participants business companies and partnerships

members production cooperatives. The law obliges management bodies and other representatives to act in good faith and reasonably in the interests of a commercial organization, and therefore, in the general interests of these persons as a whole;

5) competitors. Entrepreneurs are prohibited from carrying out actions aimed at restricting competition, as well as actions in the form of unfair competition.

FEATURES OF THE LEGAL STATUS

ENTREPRENEUR WITHOUT EDUCATION

LEGAL ENTITY

Entrepreneurial activity without forming a legal entity, along with small enterprises, has the status of a small business entity, which is subject to measures state support and established

specifics of taxation legislation.

Individual entrepreneur- a capable citizen, independently, at his own risk and under his personal property responsibility, entrepreneurial activity and registered for this purpose in in due course.

Any citizen has the right to conduct entrepreneurial activity, but not every citizen is able to exercise this right.

To acquire the status of an individual entrepreneur, a citizen must have such common features subject of civil law, as:

1) legal capacity - the ability to have civil rights and bear obligations;

2) legal capacity - the ability to acquire and exercise civil rights by one's actions, create civil obligations for oneself and fulfill them (Article 21 of the Civil Code of the Russian Federation);

3) the presence of a place of residence, i.e. a place where a citizen lives permanently or predominantly

Only able-bodied citizens can carry out entrepreneurial activities - citizens who are able to independently perform legal action, conclude transactions and execute them, acquire property and own it, use and dispose of it, engage in entrepreneurial or other not prohibited activities, be responsible for causing harm to another person.

The legal status of an individual entrepreneur is determined based on the fact that, along with commercial organizations, he is a full participant in economic turnover. Legal capacity of an individual entrepreneur

practically equivalent to the legal capacity of commercial organizations.

Individual entrepreneurs have the right:

1) to engage in any types of activities not prohibited by law, and when carrying out entrepreneurial activities requiring licensing - if there is a license;

2) conclude any business contracts, with the exception of those contracts for which exemptions are provided directly by law;

3) be participants in general partnerships, as well as conclude agreements on joint activities (simple partnerships).

Features of the legal status of an individual entrepreneur are determined by the specifics of the taxation of entrepreneurial activities carried out without the formation of a legal entity. With regard to individual entrepreneurs, as well as for small enterprises that are small business entities, special tax regimes have been established:

1 simplified taxation system (Chapter 26.2 of the NKRF);

2) the system of taxation in the form of a single tax on imputed income for certain types activities (Chapter 26.3 of the Tax Code of the Russian Federation).

An individual entrepreneur can work in any position on a paid basis in any private, state or public organizations, unless it is prohibited by law to combine this work or position with entrepreneurship.

It is impossible to clearly define the legal status of an individual entrepreneur in the form of the rights and obligations assigned to him, since at the same time the individual entrepreneur remains a citizen, who, in turn, is also endowed with certain rights and obligations. It is this duality that predetermines the legal status of the entrepreneur.

Conditions for acquiring the status of an individual entrepreneur

Law binds right individual engage in entrepreneurial activities with the obligation to register in the prescribed manner as an individual entrepreneur and tax registration (clause 1, article 23 of the Civil Code of the Russian Federation).

In full, this requirement applies to the heads of peasant and farm enterprises (clause 5, article 23 of the Civil Code of the Russian Federation).

Thus, state registration is a necessary and sufficient condition for acquiring the status of an individual entrepreneur.

A citizen is registered at the place of residence in the tax office - the body currently carrying out registration of individual entrepreneurs.

Legal status of an individual entrepreneur

Describing the legal status of an individual entrepreneur, it is necessary to supplement it with the rights and obligations of an ordinary citizen. This is due to the fact that at state registration as an entrepreneur, an individual does not lose his rights and obligations ordinary person.

Thus, it would be fair to talk about the dual legal status of an individual entrepreneur and the spread to him of both the legislation applicable to individuals and special norms of the legislation on entrepreneurial activity.

Legal capacity of an individual entrepreneur

Speaking about the legal capacity of an individual entrepreneur, we should return to the dual nature of his legal status.

And this is due to the fact that the law connects the emergence of a citizen's legal capacity with the moment of his birth, and the termination - with death (clause 2, article 17 of the Civil Code of the Russian Federation).

Under the legal capacity of a citizen, the legislator understands, among other things:

• the right to engage in entrepreneurial activity;
• the right to conclude any agreements and make other transactions, etc. (Article 18 of the Civil Code of the Russian Federation).

However, in order for the legal capacity of a citizen to be transformed into a legitimate entrepreneurial activity, an individual must undergo state registration and tax registration in the prescribed manner.

At the same time, our citizens can freely engage in entrepreneurial activities without restrictions after reaching the age of majority (18 years) or before reaching the specified age in case of emancipation.

Features of the legal status of an individual entrepreneur

Among the features of the legal status of an individual entrepreneur, one can single out some obligations of an individual entrepreneur related to:

• timely and in full payment of taxes, fees and reporting inherent in economic entities (LLC, CJSC, PJSC);
• acquisition within the framework of tax legal relations of the status of a tax agent for personal income tax, VAT;
• full property liability for all his personal property belonging to him by right of ownership;
• ban on combining jobs public service, in the bodies of the IMF, the prosecutor's office, other state authorities;
• the extension of the regime of joint property of spouses to property acquired during the period of entrepreneurial activity.

Introduction. 3

General characteristics of the legal status of an individual entrepreneur 6

1.1. Individual entrepreneur as a subject economic activity 6

1.2. The emergence and termination of entrepreneurial activity. 17

Legal issues regulation of business activities 38

2.1. Topical issues of state registration of an entrepreneur 38

2.2. Advantages and disadvantages of implementation labor activity without forming a legal entity. 46

Conclusion. 66

List of used literature.. 69

Introduction

Individual entrepreneurship in Russia has a long history. There are four main stages in the history of Russian private entrepreneurship.

The first stage is the emergence of entrepreneurial relations in Rus'. Its beginning is associated with the emergence of the ancient Russian state, and its end with the implementation of political and economic reforms by Tsar Peter I (IX - XVIII centuries). The period under review is characterized mainly by the development trading activities individual entrepreneurs.

The second stage in the development of individual entrepreneurship is associated with the emergence and development of more civilized forms of management. This is the tsarist period, the end of which dates back to 1917.

Peter I created favorable conditions for the implementation best qualities Russian entrepreneurs, relying on the use of their creative initiative and independence. Further improvement of legislation during the reign of Catherine II actively contributed to the development of entrepreneurship. At this stage of its development, Russian individual entrepreneurship differed by tribal continuity and class affiliation. The merchant ranks supported each other, became related to each other.

In economic and historical literature, the period from 1907 to 1917 is referred to as the "Russian miracle."

New economic policy(NEP) became a short-term concession to the private entrepreneur; because there was no clear plan for the new policy; it was carried out in fits and starts, chaotically, inconsistently.

IN former USSR Entrepreneurship was viewed as an antisocial activity, and its subjects were held criminally liable. It is curious to note that those signs of entrepreneurship that were taken into account when assessing the corpus delicti (activities for the production of goods, services for the purpose of making profit (profit), carried out with the involvement of work force in the forms of enterprises and organizations), entered the definition of entrepreneurship as a completely legal occupation, which is regulated and protected by the power of the state.

In the late 80s - early 90s. Russia has begun to reform the economy, introducing a market mechanism of management. Since that time, the fourth - the modern period in the history of private entrepreneurship in Russia begins.

Thus, the beginning of the revival of private entrepreneurship in Russia was laid. Today, the most urgent task is to further improve legislation in order to stimulate economic activity and business initiative of citizens.

Thus, the relevance of the considered topic is due to the fact that legal regulation The civil law status of an entrepreneur is the basis of his activity, and needs detailed regulation.

The purpose of the work is to consider the civil law status of an individual entrepreneur.

This goal can be achieved through the following tasks:

Consider an individual entrepreneur as a business entity;

To study the features of the implementation of activities by an individual entrepreneur;

Consider current issues of state registration of an entrepreneur;

Explore design issues labor relations entrepreneur.

The subject of the study is the civil law status of an individual entrepreneur.

The object of the thesis is the legal regulation of the activities of an individual entrepreneur as an economic entity.

The research methods of the diploma work were monographic, analysis, comparison.

Theoretical and methodological base is the works of scientists and specialists such as S.N. Bratus, E.A. Sukhanov, A.P. Sergeev, Yu.K. Tolstoy, E.V. Nikitina and others, also used regulatory legal acts and periodicals.

The defense provisions are:

1. To introduce into the Labor Code of the Russian Federation a provision on a ban on the conclusion of entrepreneurs under the age of eighteen, employment contracts for the purpose of making a profit.

2. Add to art. 22.3 of the Federal Law of 08.08.2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" of the provision that the expiration of registration as an individual entrepreneur is one of the grounds for the termination of entrepreneurial activity by an individual without forming a legal entity.

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Legal status

Legal status - a set of initial, inalienable rights and obligations of a person, as well as powers recognized by the Constitution or laws government agencies and officials directly assigned to certain subjects of law; this is the position of its subjects established by the rules of law, the totality of their rights and obligations.

The legal status includes:

• • legal personality (in turn, including the legal capacity, legal capacity and delinquency of the subject);
  • statutory rights and obligations;
  • guarantees of established rights;
  • responsibility of the subject for non-fulfillment of duties.

Legal status of an individual entrepreneur has a dual nature, therefore, the norms of the legislation distributed by

1. 1. for individuals, and
   2. on business entities.

Entrepreneurial activity of a citizen is a special case of entrepreneurial activity in general, included in the subject of civil law regulation and referred to the jurisdiction of civil legislation (paragraph 3, clause 1, article 2 of the Civil Code), and the right to exercise it is one of the elements of the content of a citizen’s legal capacity (Article 18 GK).

Entrepreneurial law and legal capacity for a citizen arise simultaneously: the right to entrepreneurial activity can be realized by him only independently, and therefore there are no cases when the capabilities of a legally capable, but not yet capable citizen would be "supplemented" by the capabilities of his capable legal representatives.

Free to engage in entrepreneurial activity

1. 1. citizens (as well as foreign citizens and stateless persons) who have reached the age of 18, as well as
   2. minors who married before reaching the specified age, or emancipated, i.e. declared fully capable by decision of the guardianship or guardianship authorities or by a court decision (Article 27 of the Civil Code of the Russian Federation).

Minors can register as an individual entrepreneur with the written consent of one of the parents, guardians and trustees (clause "h" clause 1, article 22.1 of the Law on Registration). The law does not determine the age of such persons.

Business Prohibitions

For certain categories of citizens, federal laws establish a ban on entrepreneurial activities (for civil servants, military personnel, law enforcement officers, etc.). This restriction is caused by the need to protect the foundations of the constitutional order, morality, health, rights and legitimate interests other persons, ensuring the defense of the country and the security of the state (clause 3, article 55 of the Constitution of the Russian Federation).

P. 4, Art. 22.1 federal law dated August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" state registration of an individual as an individual entrepreneur is not allowed if:

1. 1. his state registration as such has not expired;
   2. a year has not elapsed from the date of the decision by the court to declare him insolvent (bankrupt) due to the inability to satisfy the claims of creditors related to his previously carried out entrepreneurial activity, or the decision to forcibly terminate his activities as an individual entrepreneur;
   3. the period for which the given person is deprived of the right to engage in entrepreneurial activity has not expired.

State registration of an individual as an individual entrepreneur who intends to carry out certain types of entrepreneurial activities specified in clauses is not allowed. "k" of paragraph 1 of this article (in the field of education, upbringing, development of minors, organization of their recreation and rehabilitation, medical support, social protection), in the event that this individual has or had a criminal record, is or has been subjected to criminal prosecution (with the exception of persons whose criminal prosecution has been terminated on rehabilitating grounds) for crimes against life and health, freedom, honor and dignity of a person (with the exception of illegal placement in a psychiatric hospital, slander and insults), sexual integrity and sexual freedom of the individual, against the family and minors, public health and public morality, the foundations of the constitutional order and state security, as well as against public security.

Entrepreneurial activities of citizens carried out without the formation of a legal entity are subject to the rules civil code, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, other legal acts or the essence of the legal relationship (Article 23 of the Civil Code of the Russian Federation).

Features of the legal status of an individual entrepreneur (IP):

1) IP rights and benefits:

1. 1. the ability to carry out any business activity that is not prohibited by law, which allows you to make a profit;
   2. in many legal relations, an individual entrepreneur acts on the basis of legal norms for individuals (for example, if he uses vehicles that are issued to him, then he also pays the transport tax as an individual);
   3. protection of the rights of an individual entrepreneur, as a business entity, is carried out in Arbitration Courts (disputes arising from civil law relations of an entrepreneur, as a citizen, are subject to consideration in courts of general jurisdiction);
   4. in the field of taxation, an individual entrepreneur is exempt from paying personal income tax, which is mandatory for all citizens of the Russian Federation from most types of income received;
   5. the organizational and legal form of an individual entrepreneur allows him to independently manage all the income received in the course of entrepreneurial activity;
   6. simplified the regime for the use of property that an individual entrepreneur can use both for commercial purposes and for his own needs (however, in the event of bankruptcy of an individual entrepreneur, everything that belongs to the entrepreneur is included in the bankruptcy estate, regardless of the purpose for which this or that property was used);
   7. An individual entrepreneur has the right, but is not obliged, to have a personal seal and a bank account;
   8. IP has the right to use labor employees;
   9. the legislation does not restrict the right of an individual entrepreneur to work for hire (with the exception of certain positions), to be a founder of legal entities, a founder or a participant public organizations, enter into various legal relations as an individual.

2) Duties and restrictions of the IP:

1. 1. for the payment of mandatory tax payments, fees and contributions to off-budget funds;
   2. hand over established forms reporting provided for business entities;
   3. when using hired personnel, perform the duties of a tax agent for the transfer of mandatory payments from the income of individuals.
   4. IP cannot be accepted into the state civil or other service;
   5. a certain list of activities is legally established, the implementation of which is closed to individual entrepreneurs.
   6. individual entrepreneur is liable for his obligations with all the property belonging to him by right of ownership;
   7. An individual entrepreneur is not entitled, without the consent of a spouse, to dispose of real estate that was acquired during marriage, including if this real estate is used solely for the purpose of carrying out entrepreneurial activities (unless otherwise specified in the marriage contract).

It should be noted that state registration as an individual entrepreneur loses its force with the death of an individual, the right to entrepreneurial activity is not inherited, only the property of the entrepreneur is inherited.

The state registration of individual entrepreneurs (hereinafter referred to as citizens-entrepreneurs) and peasant (farm) enterprises is carried out by the authorized federal body executive power(Federal Tax Service of the Ministry of Finance of Russia (FTS of Russia) and its territorial bodies- see par. 2 p. 1 of the Regulations on the Federal Tax Service).

Grounds for termination by a citizen of activity as an individual entrepreneur:

• 1. his personal decision;
  2. death;
  3. a court decision on declaring him insolvent (bankrupt) or forcibly terminating his entrepreneurial activity;
  4. a court verdict that has entered into force, by which he was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period;
  5. cancellation of a document confirming his right to temporarily or permanently reside in the Russian Federation, or the expiration of such document.

State registration becomes invalid from the moment the relevant entry is made in the Unified State Register individual entrepreneurs or from another moment (for example, death, a court decision on declaring a citizen-entrepreneur bankrupt or on the forced termination of his entrepreneurial activity, the entry into force of a court verdict).

Entrepreneur - a person who is engaged in entrepreneurial activities, seeks to make a profit, create new products and technologies, and thereby takes on entrepreneurial risk
The legal status of an entrepreneur is a set of rights and obligations.
The content of the rights of an entrepreneur is mainly determined by such economic freedoms of a citizen as the unity of the economic space, the free movement of goods, services and financial resources, support for competition, freedom economic activity, which determine the relevant rights of entrepreneurs (Article 8 of the Constitution of the Russian Federation).
Entrepreneurs have the right:
take their own actions
demand the fulfillment of duties and obligations by other persons in the interests of the entrepreneur;
protect your interests
own property, other property and non-property rights;
create legal entities;
make transactions that do not contradict the law;
participate in obligations;
have the rights of authors of works of science, literature, art, inventions and other legally protected results of intellectual activity.
Each entrepreneur, in accordance with the general legal principle of equality, should be given equal opportunities to conduct entrepreneurial activities and the same legal status as compared to other entrepreneurs, regardless of the place of registration or location.
The obligation of an entrepreneur is a measure of limiting his economic freedom, a condition for the legitimacy of his behavior, which is established with the help of legal requirements or legal prohibitions. Legal prohibitions set the limits for the entrepreneur to exercise his rights and oblige him to refrain from committing certain actions.
Depending on the circle of persons whose interests are affected as a result of entrepreneurial activity, the duties of an entrepreneur can be established in relation to the following subjects of entrepreneurial relations:
cm
society as a whole For example, the state establishes the obligations of entrepreneurs to protect the environment, to produce and export dual-use products, etc.;
consumers of goods, works and services, contractors Establish requirements for entrepreneurs regarding the quality and safety of manufactured products;
wage-earners. Employers fulfill obligations, in particular, to ensure safe working conditions, provide compensation when employees are released,
participants of economic societies and partnerships, members of production cooperatives. The law obliges the governing bodies and other representatives to act in good faith and reasonably in the interests of a commercial organization, and therefore, in the general interests of these persons as a whole;
competitors. Entrepreneurs are prohibited from carrying out actions aimed at restricting competition, as well as actions in the form of unfair competition.
property and is liable for its obligations with this property, can, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court
Signs of a legal entity:
1 organizational unity;
state registration in the manner prescribed by law,
separate property,
the ability to acquire and exercise subjective rights on its own behalf, to fulfill legal obligations,
the ability to act on his own behalf in court as a plaintiff and defendant.
A legal entity has its own name, containing an indication of its organizational and legal form (limited partnership, closed Joint-Stock Company and so on.). The names of non-profit organizations, as well as state and municipal enterprises and (in cases provided for by law) other commercial organizations must contain an indication of the nature of the legal entity's activities (clause 1, article 54 of the Civil Code of the Russian Federation). commercial organization must have a company name, which, in case of registration in the prescribed manner, belongs to a legal entity on the exclusive right to use it
State ( Russian Federation), subjects of the Russian Federation, municipalities as subjects of business law. The Russian Federation and the subjects of the Russian Federation act on an equal footing with civil and legal entities in relations regulated by civil legislation. republics, territories, regions, autonomous regions, as well as urban, rural settlements and other municipalities.
A citizen has the right to engage in entrepreneurial activities without forming a legal entity as an individual entrepreneur from the moment of his state registration in this capacity, as well as to create legal entities independently with other persons.
The rules established by the civil law are also applied to relations involving
foreign citizens and foreign legal entities;
stateless persons, unless otherwise provided by law,
according to the origin of the property.
a) Lublichnye, established by the state, subjects of the Russian Federation,
b) private, established by citizens and legal entities of private law (Article 212 of the Civil Code of the Russian Federation);
in terms of economic indicators:
a) small;
b) medium;
c) large
on the basis of the main activity in the areas:
industry; Agriculture; transport;
d) trade.
Other business entities:
branches, representative offices and other structural units commercial organizations,
industrial and economic complexes (financial and industrial groups, holdings, simple partnerships and other associations of entrepreneurs without forming a legal entity).
Business entities:
1) commodity and stock exchanges;
investment funds;
non-state pension funds,
hedge funds;
self-regulatory organizations and other associations of entrepreneurs;
authorities and local self-government.

More on the topic 12. LEGAL STATUS OF THE ENTREPRENEUR:

1. M., 2002); Grigorenko S.M. (Civil-legal status of a citizen engaged in entrepreneurial activity without education