Legal status of an entrepreneur. Coursework: Legal status of an individual entrepreneur 3 legal status of an individual entrepreneur

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Introduction
Conclusion
Bibliography

Introduction

The implementation of entrepreneurship in Russia depends on the political and economic environment in which business activity develops. In connection with the transition of our country to market economy Freedom of entrepreneurial activity is of particular importance.

Held in Russia at modern stage economic and political reforms are aimed at creating a developed, largely self-regulating system economic relations, designed to serve as the basis for the stable existence of citizens and the development of the country as a strong sovereign state with powerful economic potential. Now the state is creating economic conditions characterized by a constant increase in the number of various transactions, the diversity of their participants, who are constantly and continuously expanding the scope of their economic activity.

This topic, with all its inherent problems, is not only popular and quite necessary, but also relatively new, since the institution of individual entrepreneurial activity in Russia in its modern understanding is a new phenomenon and its history goes back a little more than a decade. In connection with today's state support for private initiative through the development and support of small individual entrepreneurship The problem of the legal status of an individual entrepreneur, considered in this course work, acquires relevance.

The purpose of this study is to analyze the current Russian legislation defining the civil legal status of an individual entrepreneur.

In accordance with the goal, the following tasks were set:

1. give a concept individual activities citizens;

2. identify the features of the civil legal status of an individual entrepreneur;

3. consider the procedure for registration and the grounds for termination of citizens in this capacity;

4. characterize and analyze the rights and obligations of individual entrepreneurs from the perspective of legislation.

The object of this study is a detailed study of the legal status of an individual entrepreneur, thanks to which this knowledge can be used in practice (for example, the procedure for acquiring the status of an individual entrepreneur).

The structure of the work consists of an introduction, two chapters, each of which is divided into paragraphs, and a conclusion. The first chapter examines the essence of entrepreneurial activity and the features of the legal status of an individual entrepreneur. The second chapter is devoted to the procedure for registering and terminating activities as an individual entrepreneur.

The work is based on the study and analysis of the Constitution of the Russian Federation, the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Laws of the Russian Federation "On Licensing individual species activities", "On insolvency (bankruptcy)", "On the development of small and medium-sized businesses in the Russian Federation", "On state registration legal entities and individual entrepreneurs" and other legal acts, as well as scientific and educational literature.

legal status individual entrepreneur

1. The essence of entrepreneurial activity and legal status individual entrepreneur

1.1 Concept and characteristics of entrepreneurial activity

The basis of entrepreneurship as a socially significant phenomenon in human life is a natural legal principle - the principle of individual freedom.

During the Soviet period, any private initiative was suppressed. But the formation of a new democratic state gave impetus to economic reforms. Entrepreneurship and private initiative have received legislative confirmation.

The concept of entrepreneurship has a constitutional basis. The right to engage in entrepreneurial activity is one of the fundamental rights of citizens. Thus, according to paragraph 1 of Article 34 of the Constitution of the Russian Federation: “Everyone has the right to freely use their abilities and property for business and other activities not prohibited by law economic activity". "Constitution of the Russian Federation" (adopted by popular vote on December 12, 1993) (taking into account amendments made by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation of December 30, 2008, February 5, July 21, 2014 // SPS Garant)

Ershov I.V. freedom of entrepreneurial activity is expressed in:

· “freedom to manage one’s ability to work, manifested in the freedom to choose the type of activity or profession;

· freedom from unfair competition and monopolistic activities;

· general freedom to perform any actions that do not contradict current legislation." Ershov E.V., Otnikov G.D. Russian business law. - M., 2011. - P. 76

The consolidation of these principles in the Basic Law contributes to the development of the legal infrastructure of the economy, as well as the effective protection of their rights and freedoms by individual entrepreneurs in various types activities serving production and the economy as a whole.

Ershov E.V. believes: “Constitutional provisions relating to the status of a business entity are specified in a large number of legislative acts, including those particularly detailed in Civil Code of the Russian Federation (hereinafter - the Civil Code of the Russian Federation), being developed in the general principles of the Civil Code of the Russian Federation (clause 1 of article 1), establishing equality of forms of ownership, freedom of movement of goods, services and financial resources throughout the Russian Federation, the inadmissibility of arbitrary interference by anyone in private affairs, judicial protection of violated civil rights. At the same time, Article 1 of the Civil Code of the Russian Federation allows for the possibility of restricting freedom of contract, as well as other cases of restriction of civil rights, movement of goods and services, which is an exception to general rule". Ershov E.V., Otnikov G.D. Russian... - P. 79

Entrepreneurial activity is understood as independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law (paragraph 3, part 1, article 2 of the Civil Code RF). Civil Code (part one) of November 30, 1994 N 51-FZ (as amended on March 8, 2015) // SPS Garant. Entrepreneurship has a number of characteristics that distinguish it from other types of activity. At the same time, only those activities that are characterized by all of the following characteristics in aggregate can be recognized as legal business activity.

The first sign is independent implementation of entrepreneurial activity. This feature is expressed in the entrepreneur’s freedom to choose one activity or another, in making independent economic and legally significant decisions, in using his property, labor and other resources, in protecting his rights and interests in court, and so on. In addition, the sign of independence in carrying out entrepreneurial activities presupposes that the entrepreneur participates in civil transactions directly, on his own behalf, by his own will and in his own interest.

The second sign is quite closely related to the first - an individual entrepreneur carries out activities at his own risk. A risk-taking entrepreneur cannot foresee the occurrence of certain negative consequences when carrying out his activities. Here we mean business risk as “the danger of loss of income, material and financial losses in business activity.” Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B. Modern economic dictionary. - M., 2006. Arkhipov A.P. Such risks include commercial, political, banking, financial risks. Arkhipov A.P., Gomellya V.B., Tulenty D.S. Insurance. Modern course. - M., 2008. - P. 290 - 291.

The third sign is that all the activities of an individual entrepreneur are aimed at systematically obtaining profit from the use of property, the sale of goods, the performance of work or the provision of services. The goal is to systematically make a profit subjective sign. Systematicity is a process of activity that is characterized by constancy, duration and professionalism of the business entity.

The last, fourth, sign is the legality of business activity. This feature characterizes business participants. An individual entrepreneur can be a person who has acquired the appropriate civil legal status, i.e. which is registered in accordance with the procedure established by law.

The word “registered” here needs to be interpreted broadly, because, firstly, it means the state registration of a person as an individual entrepreneur, thereby giving rise to a set of rights and obligations that are necessary in entrepreneurship, and secondly, in some cases, to start this activity State registration is not enough, because a license is required to carry out certain types of business.

Thus, based on the above, we can conclude that the right of a citizen to engage in entrepreneurial activity is the constitutional right of every person whose goal is to receive income from his chosen field of activity.

1.2 Legal status individual entrepreneur

Civil legislation does not give us the concept of entrepreneurship, but it provides only one organizational and legal form of entrepreneurial activity for citizens - this is an individual entrepreneur.

The Civil Code of the Russian Federation, one might say, is the only and fundamental law of the Russian Federation that regulates legal relations in the field of individual entrepreneurship, since there are no special legal acts regulating this activity and establishing the status of an entrepreneur, his rights and obligations in Russian legislation.

According to clause 1 of Article 23 of the Civil Code of the Russian Federation: “A citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur.”

Individual entrepreneurs are often called private entrepreneurs or entrepreneurs without a legal entity. These terms existed in legislation, but now there is only one official concept of entrepreneurs - an individual entrepreneur.

According to clause 3 of Article 23 of the Civil Code of the Russian Federation, the rules of civil legislation that regulate the activities of legal entities are applied to individual entrepreneurs. But it is worth noting that tax law, unlike civil law, does not equate individual entrepreneurs with legal entities, therefore the norms of the Tax Code regulating the rules of activity of organizations do not apply to the activities of individual entrepreneurs.

As already mentioned, a citizen’s entrepreneurial activity is impossible without the legalization of this activity, i.e. passing the state registration procedure. But situations are not uncommon when a business is not registered with the tax authorities. In this case, you need to keep in mind that unregistered business activity does not relieve a citizen from liability either to contractors or from tax obligations. And therefore, in accordance with paragraph 2 of Article 11 of the Tax Code of the Russian Federation (hereinafter referred to as NG RF), individuals carrying out entrepreneurial activity without forming a legal entity, but who have not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, when performing the duties assigned to them by this Code, do not have the right to refer to the fact that they are not individual entrepreneurs. Thus, they are entrusted with the same tax obligations as citizens registered as individual entrepreneurs. Tax Code (Part One) dated July 31, 1998 N 146-FZ (as amended on April 6, 2015) // SPS Garant

The legal status of an individual entrepreneur has a dual nature, since on the one hand, he is a subject of entrepreneurial activity, and on the other, he is subject to legal norms that apply to individuals.

Any person who wants to participate both in business activities and in civil legal relations in general must have legal personality, that is, certain characteristics necessary in order to have the rights and fulfill the obligations provided for by the relevant rule of law of a certain branch of law. Unlike legal entities, whose civil legal personality is associated with the presence of legal capacity, the civil legal personality of individuals includes not only legal capacity, but also legal capacity.

The legal capacity of a citizen is his ability to have civil rights and bear responsibilities. It is recognized equally for all citizens. The legal capacity of a citizen arises at the moment of his birth and ends with death (Article 17 of the Civil Code of the Russian Federation). The content of a citizen’s legal capacity in general view defined in Article 18 of the Civil Code of the Russian Federation, according to which the legal capacity of citizens includes the right to engage in entrepreneurial activities. This means that absolutely any individual can potentially be an individual entrepreneur. Let us note that in the relevant norms of the Civil Code of the Russian Federation an individual is referred to as a “citizen”, but this term means any individual - both a citizen of the Russian Federation and a foreign citizen, as well as a stateless person.

At the same time, to implement this type activities, the citizen must have the appropriate legal capacity.

Civil capacity is the ability of a citizen, through his actions, to acquire and exercise civil rights, create civil responsibilities for himself and fulfill them (Clause 1 of Article 21 of the Civil Code of the Russian Federation). In accordance with civil law, the following have the right to freely engage in entrepreneurial activity:

1. citizens (as well as foreign citizens and stateless persons) who have reached the age of 18 years

2. citizens under the age of 18, in the following cases:

· if a citizen entered into a legal marriage before reaching the age of 18 (Clause 2 of Article 21 of the Civil Code of the Russian Federation)

· if a minor who has reached 16 years of age is declared fully capable by a court decision (emancipation procedure, Article 27 of the Civil Code of the Russian Federation).

Minors can register as an individual entrepreneur with the notarized consent of their parents, adoptive parents and trustees (sub-clause "h" clause 1 of Article 22.1 of the Civil Code of the Russian Federation).

In addition to having legal capacity and capacity to directly carry out entrepreneurial activities, an individual must comply with certain legal requirements. Thus, by virtue of Article 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur

For a certain category of citizens there is a ban on engaging in entrepreneurial activities (for employees law enforcement, military personnel, government employees, and so on).

According to Article 24 of the Civil Code of the Russian Federation, an individual entrepreneur is liable for obligations with all the property belonging to him. This distinguishes it from other organizational and legal forms of entrepreneurial activity.

So Karsetskaya E.V. gives an example: “Participants in limited liability companies are not liable for the obligations of the company and bear the risk of losses associated with the activities of the company, within the value of their shares in authorized capital society (Clause 1, Article 2 of the Federal Law of 02/08/1998 N 14-FZ "On Limited Liability Companies")." Karsetskaya E.V. Individual entrepreneur. - "IC Group", 2013 // SPS Garant

Moreover, the entrepreneur is liable with property that is not only used in his business activities, but also which is in his personal possession. Thus, in order to pay off debts, the creditor can seize the property of an individual entrepreneur as an individual (for example, apartments, cars, land and so on).

It can be said that the property liability of an individual entrepreneur is much higher than that of other legal entities.

Legal status is characterized by a set of certain rights and obligations. Let's look at some of the rights and benefits of individual entrepreneurs and their responsibilities.

The rights and benefits of individual entrepreneurs include:

1. the opportunity to carry out any business activity not prohibited by law that allows you to make a profit;

2. in many legal relations, individual entrepreneurs act on the basis of legal norms for individuals;

3. protection of the rights of an individual entrepreneur as a business entity is carried out in Arbitration Courts (disputes arising from the civil legal 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 to pay on most types of income received;

5. the organizational and legal form of an individual entrepreneur allows him to independently dispose of all income received in the process of carrying out entrepreneurial activities;

5. an individual entrepreneur has the right, but not the obligation, to have a personal seal and a bank account;

6. an individual entrepreneur has the right to use the labor of hired workers;

7. Legislation does not limit 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 participant in public organizations, or to enter into various legal relationships as an individual.

The responsibilities and limitations of individual entrepreneurs include:

1. for the payment of mandatory tax payments, fees and contributions to extra-budgetary 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. individual entrepreneurs cannot be hired for state civil or other service;

5. The law establishes a certain list of types of activities, the implementation of which is closed to individual entrepreneurs (for example, the sale of alcoholic beverages or private security activities).

Thus, a citizen, in order to make a profit, can engage in entrepreneurial activity without forming a legal entity. This status has a dual nature, which can be defined and characterized based on the totality of the rights and obligations of an individual entrepreneur.

2. Features of the emergence and termination of the activities of an individual entrepreneur

2.1 The procedure for the emergence of an individual entrepreneur as a business entity

The status of an individual entrepreneur is acquired as a result of state registration of a citizen as an individual entrepreneur. The procedure for state registration as an individual entrepreneur is regulated by Federal Law No. 129-FZ of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs” (hereinafter referred to as Law 129-FZ). the federal law dated 08.08.2001 N 129-FZ (as amended on 30.03.2015) “On state registration of legal entities and individual entrepreneurs” // SPS Garant

In accordance with Article 2 of Law 129-FZ, state registration is carried out by the federal executive body authorized by the Government of the Russian Federation, including its territorial bodies.

State registration of individual entrepreneurs is carried out by the Federal Tax Service (Federal Tax Service) of Russia (clause 1 of the Decree of the Government of the Russian Federation dated May 17, 2002 No. 319 “On the authorized federal executive body carrying out state registration of legal entities, peasant (farm) households, individuals as individual entrepreneurs"). Decree of the Government of the Russian Federation dated May 17, 2002 No. 319 “On the authorized federal executive body carrying out state registration of legal entities, peasant (farm) households, individuals as individual entrepreneurs” // SPS Garant

In order to register as an individual entrepreneur, a citizen must contact the tax office at his place of residence.

According to sub. "d" clause 2 of Article 5 of Law 129-FZ, the place of residence of a citizen is understood as the place where he is registered in the manner prescribed by law, i.e. This is the address that is indicated in the citizen’s passport as his place of residence. But the place of residence should not be confused with the place of residence of the citizen.

According to E. V. Karsetskaya: “The place of residence is the place where a citizen temporarily resides - a hotel, sanatorium, holiday home, boarding house, camping, hospital, tourist center, other similar institution, as well as residential premises that are not the citizen’s place of residence (clause 3 of the Rules for registration and deregistration of citizens of the Russian Federation at the place of stay and place of residence within the Russian Federation, approved by Decree of the Government of the Russian Federation of July 17, 1995 N 713)." Karsetskaya E.V. Individual... // SPS Garant

So, for example, a citizen may have a place of residence in Krasnodar, and a place of stay in Moscow. In this situation, state registration as an individual entrepreneur is carried out in Krasnodar, i.e. the citizen will have to go to Krasnodar and submit documents at his place of registration.

A citizen of the Russian Federation who has reached the age of 18 is required to provide the following package of documents to register as an individual entrepreneur:

1. application for state registration

2. copy of passport

3. receipt of payment of the state duty (the amount of the state duty is 800 rubles (in accordance with subparagraph 6, paragraph 1, article 333.33 of the Tax Code of the Russian Federation)).

If a citizen of the Russian Federation aged 14 to 18 years is registered as an individual entrepreneur, then in addition to the above documents he presents the following documents:

1. notarized consent of parents, adoptive parents or guardian to carry out business activities;

2. a copy of the marriage certificate;

3. a copy of the decision of the guardianship and trusteeship authority or a copy of the court decision declaring a person registered as an individual entrepreneur fully capable.

If the documents were provided by the applicant himself, then the tax authority issues a receipt for receipt of the documents indicating their list and the date of their receipt. The receipt must be issued on the day the documents are received by the tax authority.

State registration is carried out within no more than five working days from the date of submission of documents to the registration authority (Clause 1, Article 8 of Law No. 129-FZ). The date of submission of documents for state registration is the day they are received by the registering authority (Clause 2 of Article 9 of Law No. 129-FZ).

The moment of state registration is recognized as the entry by the registering authority of the corresponding entry into the relevant state register (Clause 2 of Article 11 of Law No. 129-FZ).

After 5 days, the tax authority is obliged to issue documents to the individual entrepreneur confirming the fact of his registration:

1. certificate of state registration as an entrepreneur;

2. certificate of entry into the Unified State Register of Individual Entrepreneurs of an entry about an individual entrepreneur;

3. certificate of tax registration with assignment of a taxpayer identification number (TIN)

Most entrepreneurs require one or more bank accounts to make financial payments related to business activities.

Karsetskaya E.V. in his work says: “The Bank of Russia, in its letter dated May 30, 2012 N 75-T, explained that in order to open an account, banks do not have the right to require individual entrepreneurs to submit documents confirming their registration as an insurer in extra-budgetary funds (PFR, FSS of the Russian Federation) ". Karsetskaya E.V. Individual... // SPS Garant

Within seven working days from the date of opening a bank account, the entrepreneur is obliged to inform the tax authority about this (subclause 1, clause 2, article 23 of the Tax Code of the Russian Federation, clause 6, article 6.1 of the Tax Code of the Russian Federation). But you need to pay attention to the fact that entrepreneurs must report to the tax authority only about those bank accounts that they use in business activities. If an entrepreneur opens a personal savings account, for example, then there is no need to report this to the tax authority.

A citizen may be refused registration as an individual entrepreneur in the following cases (Clause 1, Article 23 of Law 129-FZ):

1. the entrepreneur did not submit the documents required for registration;

2. documents were submitted to the wrong tax office (not at the place of residence);

3. the entrepreneur already has the status of an individual entrepreneur, and this registration has not lost force. The legislation does not allow simultaneous multiple registration of an entrepreneur in this status;

4. the entrepreneur was declared bankrupt, and one year has not elapsed from the date the court made such a decision;

5. the court made a decision to forcibly terminate the activities of the entrepreneur, and one year has not passed since the date of such decision;

6. by a court verdict, the entrepreneur is prohibited from engaging in entrepreneurial activity for a period determined by the court, and this period has not expired;

7. the entrepreneur intends to carry out activities in the field of education, upbringing, development of minors, organization of their recreation and recovery, medical care, social protection and social services, in the field of children's and youth sports, culture and art with the participation of minors, but at the same time has or had a criminal record, is subject or has been subject to criminal prosecution (with the exception of persons in respect of whom criminal prosecution was terminated on rehabilitative grounds) for crimes against life and health, freedom, honor and dignity of the individual (with the exception of illegal placement in a psychiatric hospital, slander and insult), sexual integrity and sexual freedom of the individual, against family and minors, public health and public morality, the foundations of the constitutional order and state security, as well as against public safety );

8. the application for registration was signed not by the entrepreneur, but by another person.

The above list of grounds for refusal of state registration is exhaustive, therefore an individual cannot be denied state registration for other reasons.

The decision to refuse state registration must be made within 5 working days; the decision shall indicate the reasons for the refusal of state registration. If the entrepreneur does not agree with this decision, he has the right to appeal the decision to judicial procedure.

Thus, the legality of entrepreneurial activity, which is carried out through state registration, is the most important feature for the effective functioning of the activities of an individual entrepreneur. We can conclude that the procedure for registering a citizen as an individual entrepreneur is devoid of bureaucratic red tape, since the law provides a small list of documents for state registration as an entrepreneur, as well as a shortened time frame for the tax authority to consider an application to start a business activity.

2.2 Termination of activities of an individual entrepreneur

The legal status of an individual entrepreneur is characterized by both certain grounds and the procedure for terminating his activities. Based on the provisions of Article 23 of the Civil Code of the Russian Federation that the rules of the Civil Code of the Russian Federation regulating the activities of commercial organizations are applied to entrepreneurial activities of citizens carried out without forming a legal entity, the grounds and procedure for terminating the activities of individual entrepreneurs are mainly determined by Articles 61-65 The Civil Code of the Russian Federation, as well as the Federal Law "On state registration of legal entities and individual entrepreneurs" dated 08.08.2001 No. 129-FZ.

An entrepreneur is considered to have ceased entrepreneurial activity only after making an appropriate entry in the state register. The fact of termination of activity as an individual entrepreneur does not automatically deprive a citizen of the status of an individual entrepreneur. Even if an entrepreneur does not carry out his activities, he is obliged to submit the necessary declarations to the tax office.

To terminate a business activity, a citizen must provide the following documents to the tax authority:

1. application for state registration of termination of business activity (the application must be signed by an individual entrepreneur, the signature must be certified by a notary);

2. document confirming payment of state duty

State registration of termination of business activity is carried out within five days from the date of submission of the relevant documents to the tax office.

In addition to voluntary refusal to carry out entrepreneurial activities, Article 22.3 of Law 129-FZ provides for other grounds for terminating activities as an individual entrepreneur:

1. Death of an individual entrepreneur. State registration loses force at the time of the death of an entrepreneur based on information about the death of a citizen

2. The court makes a decision on the insolvency (bankruptcy) of an individual entrepreneur.

In accordance with clause 1 of Article 25 of the Civil Code of the Russian Federation, an individual entrepreneur may be declared insolvent (bankrupt) by a court decision. According to Article 214 of the Federal Law “On Insolvency (Bankruptcy)” dated October 26, 2002 N 127-FZ, the basis for declaring an individual entrepreneur bankrupt is his inability to satisfy the demands of creditors for monetary obligations and (or) to fulfill the obligation to pay mandatory payments. Federal Law dated 10/26/2002 N 127-FZ (as amended on 12/29/2014) “On Insolvency (Bankruptcy)” // SPS Garant

The following may apply to initiate bankruptcy proceedings:

1. the entrepreneur himself;

2. creditors whose demands the entrepreneur could not satisfy;

3. relevant authorized bodies.

A peculiarity of the bankruptcy procedure for an individual entrepreneur is that a levy is imposed on the entrepreneur’s property, due to which all debts are paid. The repayment of obligations is carried out in a strict manner: first-priority creditors, in respect of whom the individual entrepreneur carried out actions that entailed a threat to health and life, satisfy their claims first. Debts are then paid wages, severance pay and other benefits. Only then are all other requirements satisfied.

There are certain consequences for declaring an individual entrepreneur bankrupt. Firstly, the bankruptcy of an entrepreneur entails the loss of the validity of his state registration as an individual entrepreneur, secondly, the entrepreneur cannot be re-registered as an individual entrepreneur within one year from the date of the decision on his insolvency, thirdly, all licenses issued to an entrepreneur to carry out certain types of activities.

3. Court decision on forced termination of the activities of an individual entrepreneur. Registration of termination of activity is carried out on the basis of a copy of the relevant court decision received by the registration authority. The registration of an entrepreneur loses force from the moment the court makes a decision on the forced termination of the activities of an individual entrepreneur.

4. The entry into force of a court verdict, which sentences the entrepreneur in the form of deprivation of the right to engage in entrepreneurial activity for a certain period. Registration of termination of activity is carried out on the basis of information received by the registration authority about the entry into force of the specified court verdict. The state registration of an entrepreneur loses force from the moment the court verdict comes into force.

5. Cancellation of a document confirming the right of an entrepreneur to reside temporarily or permanently in the Russian Federation, or expiration of the specified document.

This list is exhaustive and is not subject to broad interpretation.

In all of the above cases, upon termination of business activities, the entrepreneur is not required to submit any documents to the registration authority.

Based on an extract from state register, submitted by the tax authorities within five days after making changes to the register, individual entrepreneurs are deregistered from extra-budgetary funds.

Thus, a person can carry out entrepreneurial activities in the status of an individual entrepreneur only as long as his document is valid. Having carried out a comprehensive analysis of the reasons for the termination of the activities of an individual entrepreneur, I would like to note the sufficient elaboration and legal transparency of this mechanism.

Conclusion

Entrepreneurial activity is recognized as systematic activity for the purpose of making a profit, at one’s own peril and risk, i.e. under his own property liability by a person registered as an entrepreneur.

The rules of the Civil Code of the Russian Federation, which regulate the activities of commercial legal entities, apply to entrepreneurial activities of citizens carried out without forming a legal entity. This means that an individual entrepreneur has the right to engage in any type of business activity that is not prohibited by law. At the same time, he can engage in certain types of activities, the list of which must be determined by law, only on the basis of a special permit (license).

The right of a citizen to engage in entrepreneurial and any other activity not prohibited by law constitutes the content of civil legal capacity. In order to exercise this right, a citizen must have so-called entrepreneurial capacity, i.e. the ability to independently, proactively and professionally carry out entrepreneurial activities and perform all duties arising in connection with its implementation. The entrepreneurial capacity of a citizen arises when he reaches the age of eighteen, i.e. from the moment he becomes fully capable.

Individual entrepreneur for Russian law is registered in this capacity in in the prescribed manner an individual (citizen of the Russian Federation, foreign citizen, stateless person) carrying out entrepreneurial activities directly on his own behalf, without forming a legal entity for this purpose and through his own independent labor, who acts independently for these purposes.

State registration as an individual entrepreneur loses force, and its activities are terminated from the moment the court makes a decision declaring the individual entrepreneur insolvent (bankrupt). An individual entrepreneur can be declared insolvent (bankrupt) in court, which he must officially announce to his debtors. There are other cases of termination of the activities of an individual entrepreneur. This list is exhaustive and is not subject to broad interpretation.

IN this study I came to the conclusion that it is necessary to bring current legislature in accordance with the needs and problems of individual entrepreneurs, since there is still no separate law that would be dedicated to the status of an individual entrepreneur.

Bibliography

1. Constitution of the Russian Federation // SPS Garant

2. Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

3. Federal Law of August 8, 2001 N 129-FZ “On state registration of legal entities and individual entrepreneurs”

5. Decree of the Government of the Russian Federation dated May 17, 2002 No. 319 “On the authorized federal executive body carrying out state registration of legal entities, peasant (farm) households, individuals as individual entrepreneurs”

6. Karsetskaya E.V. Individual entrepreneur. - "IC Group", 2013

7. Ershov E.V., Otnikov G.D. Russian business law. - M., 2011.

8. Raizberg B.A., Lozovsky L.Sh., Starodubtseva E.B. Modern economic dictionary. - M., 2006.

9. Arkhipov A.P., Gomellya V.B., Tulenty D.S. Insurance. Modern course. - M., 2008.

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Conditions for acquiring the status of an individual entrepreneur

The law connects the right of an individual to engage in entrepreneurial activity with the obligation to register in the prescribed manner as an individual entrepreneur and tax registration (Clause 1 of Article 23 of the Civil Code of the Russian Federation).

This requirement fully applies to the heads of the peasant and farms(clause 5 of 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 his place of residence with the tax office, the body that currently carries out the registration of individual entrepreneurs.

Legal status of an individual entrepreneur

When characterizing the legal status of an individual entrepreneur, it is necessary to simultaneously supplement it with the rights and responsibilities of an ordinary citizen. This is due to the fact that upon 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 position of the individual entrepreneur and the extension to him of both the legislation applicable to individuals, as well as special norms of legislation on business activities.

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 its termination with death (Clause 2 of Article 17 of the Civil Code of the Russian Federation).

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

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

However, in order for a citizen’s legal capacity to be transformed into legal business 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 activity without restrictions after reaching the age of majority (18 years) or before reaching the specified age in the case of emancipation.

Features of the legal status of an individual entrepreneur

Among the features of the legal status of an individual entrepreneur, we can highlight some of the responsibilities of an individual entrepreneur related to:

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

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

and technology and thereby takes on entrepreneurial risk

Legal status of an entrepreneur constitutes a set of rights and obligations.

Entrepreneurs have the right:

1) take your own actions,

2) demand fulfillment of duties and obligations

other persons in the interests of the entrepreneur;

3) protect your interests,

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

5) create legal entities;

6) carry out transactions that do not contradict the law;

7)participate in obligations;

Each entrepreneur, in accordance with the general legal principle of equality, must be given equal opportunities to conduct business activities and the same legal status in comparison with other entrepreneurs, regardless of their place of registration or location.

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

Depending on the circle of persons whose interests are affected as a result of business activities, the responsibilities of an entrepreneur may

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

1) society as a whole For example, the state establishes the responsibilities of entrepreneurs for environmental protection, production and export of dual-use products, etc.;

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

Requirements are established for entrepreneurs regarding the quality and safety of manufactured products;

3) wage-earners. Employers have responsibilities, in particular to ensure safe conditions labor, provision of compensation for

release of workers,

4) participants business entities and partnerships,

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

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

FEATURES OF 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 installed

legislation specifics of taxation.

Individual entrepreneur- a capable citizen who independently, at his own risk and under his personal property responsibility, carries out entrepreneurial activities and is registered for these purposes in the prescribed manner.

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

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

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

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

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

Only capable citizens can carry out entrepreneurial activities - citizens who are able to independently carry out legal actions, enter into 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 equal to the legal capacity of commercial organizations.

Individual entrepreneurs have the right:

1) engage in any type of activity not prohibited by law, and when carrying out business activities that require licensing - if there is a license;

2) enter into any business agreements, with the exception of those agreements in respect of which exemptions are directly provided for by law;

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

The specifics of the legal status of an individual entrepreneur are determined by the specifics of taxation of entrepreneurial activities carried out without forming a legal entity. For individual entrepreneurs, as well as for small enterprises that are small businesses, special tax regimes have been established:

1 simplified taxation system (Chapter 26.2 NKRF);

2) taxation system in the form of a single tax on imputed income for certain types of 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, public or public organizations, unless this work or position is prohibited by law from being combined with entrepreneurship.

An entrepreneur is a person who is engaged in entrepreneurial activities, strives 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 economic space, free movement of goods, services and financial resources, support for competition, freedom of economic activity, which determine the corresponding rights of entrepreneurs (Article 8 of the Constitution of the Russian Federation).
Entrepreneurs have the right:
take your own actions
demand the fulfillment of duties and obligations by other persons in the interests of the entrepreneur;
protect your interests,
own property and 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 results of intellectual activity protected by law.
Each entrepreneur, in accordance with the general legal principle of equality, must be given equal opportunities to conduct business activities and the same legal status in comparison with 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 legality of his behavior, which is established through legal requirements or legal prohibitions. Legal prohibitions set limits for an entrepreneur to exercise his rights and oblige him to refrain from performing certain actions.
Depending on the circle of persons whose interests are affected as a result of business activities, the obligations of the entrepreneur can be established in relation to the following subjects of business relations:
cm
society as a whole For example, the state establishes the responsibilities of entrepreneurs for environmental protection, production and export of dual-use products, etc.;
consumers of goods, works and services, contractors. Requirements are established for entrepreneurs regarding the quality and safety of manufactured products;
wage-earners. Employers fulfill responsibilities, in particular, to ensure safe working conditions, provide compensation when dismissing workers,
participants of business companies and partnerships, members of production cooperatives. The law obliges management bodies and other representatives to act in good faith and wisely in the interests of a commercial organization, and therefore, in the general interests of these persons as a whole;
competitors. Entrepreneurs are prohibited from taking actions aimed at limiting competition, as well as actions in the form of unfair competition.
property and is liable for its obligations with this property, can, in its own name, acquire and exercise property and personal non-property rights, bear responsibilities, be a plaintiff and defendant in court
Signs of a legal entity:
1 organizational unity;
state registration in accordance with the procedure established by law,
the presence of separate property,
the ability to acquire and exercise subjective rights on one’s own behalf, to fulfill legal obligations,
the ability to act on one’s 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 activity of the legal entity (clause 1 of Article 54 of the Civil Code of the Russian Federation). commercial organization must have a company name, which, if registered in the prescribed manner, belongs to a legal entity with 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 constituent entities of the Russian Federation act on an equal footing with civil and legal entities in relations regulated by civil legislation. republics, territories, regions, autonomous okrugs, as well as urban, rural settlements and other municipalities.
A citizen has the right to engage in entrepreneurial activity without forming a legal entity as an individual entrepreneur from the moment of state registration in this capacity, as well as to create legal entities independently with other persons.
The rules established by the civil legislator also apply to relations involving
foreign citizens and foreign legal entities;
stateless persons, unless otherwise provided by law,
based on the origin of property.
a) personal, 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);
according to economic indicators:
a) small;
b) average;
c) large,
based on the main activity in the following areas:
industry; Agriculture; transport;
d) trade.
Other business entities:
branches, representative offices and other structural units commercial organizations,
production 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.