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Legal status of an individual entrepreneur: features, pros and cons. Individual entrepreneur (IP) Features of the legal status of an individual entrepreneur

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Ministry of Education and Science Russian Federation

Federal State Budgetary Educational Institution

higher professional education

Course work

Legal status individual entrepreneur

Introduction

Conclusion

Applications

individual entrepreneur farmer registration

Introduction

The transition of the Russian Federation to a market economy gave citizens the freedom to exercise entrepreneurial activity, for which they are granted a wide range of rights: to have property on the right of ownership; inherit and bequeath property; engage in entrepreneurial activities and other other activities not prohibited by law; create legal entities independently and jointly with other citizens and legal entities; make any transactions not prohibited by law, etc.

Entrepreneurial activity can be carried out in the form of a legal entity and an individual entrepreneur.

The simplest and most common form of entrepreneurial activity is the use of the status of an individual entrepreneur.

The purpose of the work is to determine the status of an individual entrepreneur

Tasks:

- establish signs of an individual entrepreneur

- identify the features of the legal status of individual entrepreneurs

- to reveal the essence of the peasant economy

- consider the procedure for registering as an individual entrepreneur

- study the procedure for registering as an individual entrepreneur

- study the procedure for termination as an individual entrepreneur.

The object of the study is individual entrepreneurship and the activities of entrepreneurs.

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

Methodology and research methodology is based on general scientific methods such as: dialectical, historical, logical, functional, analysis, synthesis, generalization, comparative, observation, sampling method, as well as private scientific methods: comparative legal, formal legal.

Theoretical basis this study the main provisions of the science of civil law, the general theory of law, the history and philosophy of law.

Chapter 1. Business entity without formation of a legal entity

1.1 The concept and features of individual entrepreneurship

Part one of the Civil Code of the Russian Federation states that civil law regulates relations between persons engaged in entrepreneurial activities, or with their participation. The Civil Code of the Russian Federation comprehensively defines the essence of entrepreneurial activity: it is an independent activity carried out at one’s own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law (clause 1 of Art. 2 of the Civil Code of the Russian Federation).

A sole trader is a natural person registered to conduct business.

Individuals engaged in entrepreneurial activities without forming a legal entity, but not registered as individual entrepreneurs in violation of the requirements of the civil legislation of the Russian Federation, in the performance of duties assigned to them by the Tax Code, are not entitled to refer to the fact that they are not individual entrepreneurs.

The right of citizens to engage in entrepreneurial and any other activities not prohibited by law is provided for in Art. 18 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) and is one of the components of legal capacity. Citizens can also have property on the right of ownership; inherit and bequeath property; create legal entities independently or jointly with other citizens and legal entities; make any transactions that do not contradict the law and participate in obligations; choose a place of residence; have the rights of authors of works of science, literature and art, inventions and other legally protected results of intellectual activity; have other property and personal non-property rights.

At the same time, Art. 2 of the Civil Code of the Russian Federation determines that entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services.

A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur. Entrepreneurial activities of citizens carried out without forming a legal entity are accordingly subject to the norms of civil legislation that 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.

A citizen who carries out entrepreneurial activities without forming a legal entity and who is not registered as such is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur.

Carrying out activities as an individual entrepreneur does not imply the obligation to create any organization (legal entity). An entrepreneur is an independent subject of civil legal relations. In this case, the concepts of "individual entrepreneur" and "entrepreneur without forming a legal entity" (PBOYuL) are synonymous.

Analyzing this concept, the following features can be distinguished. The first of these is the implementation of activities for the purpose of making a profit. Each owner of property has the right to freely dispose of it at his own discretion for his own benefit, which is expressed, as a rule, in the use of the fruits and receipt of income from the property. The second sign of entrepreneurial activity is the systematic implementation of it. The main obstacle is the lack of a legal definition or established custom in understanding systematicity. At the same time, there are two extreme approaches to the definition of the concept. Linguists argue that "systematic means constantly repeating, incessant", and the legislator, for example, in labor relations defines under "systematic violations of labor discipline" those for which penalties were applied at least once during the year, that is, in the concept of "systematicity" an event that occurs at least twice. The next (third) indisputable sign of entrepreneurial activity is its implementation at your own risk, that is, under your own property responsibility. Such a risk includes the assumption by the entrepreneur as the owner of the property not only of adverse consequences that may occur, but also of an additional (specific entrepreneurial) risk in obligations. The responsibility of the entrepreneur is increased, adverse consequences are imposed on him, which have arisen not only through his fault, but also in other cases, except for force majeure. However, the legislator still does not explain in any way: what is risk, as well as why it was necessary to associate the idea of entrepreneurship with risk.

As the last sign of entrepreneurial activity, the legislator in Art. 2 of the Civil Code highlights its implementation by persons registered in this capacity in the manner prescribed by law. With the semantic fidelity of this feature, it is very inaccurately located legally and technically. As a result of a literal interpretation of the mentioned norm, it turns out that the implementation of independent, at their own risk, activities aimed at the systematic receipt of profit by persons who are not registered as entrepreneurs, is not entrepreneurship.

Thus, entrepreneurial activity is recognized as an activity for the purpose of making a profit, at your own peril and risk, i.e. under own property responsibility by a person registered as an entrepreneur.

Chapter 2. Legal status of individual entrepreneurship

2.1 Features of the legal status of an individual entrepreneur

The main link in the legal status of an entrepreneur is his civil legal personality, which implies the existence of things, mandatory and exclusive legal capacity. By participating in a market exchange, an economic entity becomes a subject of law in order to most fully realize its civil legal personality. Termination, which leads to the absolute paralysis of labor, administrative and other types of legal personality.

Real legal capacity is a legal prerequisite for the formation of the material base of a commodity producer. The presence of property rights gives the entrepreneur access to both the sphere of production and the exchange of goods. Moreover, without the property assigned to him, his financial and labor functions impossible.

The legal capacity to act consists of bargaining power and tortiousness, and is realized, first of all, in contractual relations. Civil turnover or a set of transactions, the subject of which is an entrepreneur, mediates the process of movement of goods and services. By establishing contractual links, this subject participates in the cooperation of labor and the exchange of its results.

The personal legal capacity of an entrepreneur is dictated by the individualization of commodity producers, without which market relations are impossible. Personal legal capacity is based on personal non-property rights not alienated from the buyer. Among such rights - a) the right to a name (firm); b) the right to trademark(service mark); c) the rights associated with the objects of creative activity; d) the right to protection of honor, dignity, business reputation.

Article 23 of the Civil Code of the Russian Federation reflects the specifics of the legal status of citizens engaged in entrepreneurial activities without forming a legal entity (Articles 1, 2 of the Civil Code).

Legal capacity outlines the range of possible subjective rights and legal obligations of the future entrepreneur, but he can act independently in accordance with them only if he has legal capacity.

Based on paragraph 1 of Art. 21 of the Civil Code, full civil capacity arises when a citizen reaches the age of eighteen. It is this article that is usually referred to to justify the fact that a citizen has the right to engage in entrepreneurial activity from the age of 18. In other cases, two exceptions are indicated: 1) paragraph 2 of Art. 21 of the Civil Code, which provides an opportunity for a citizen under the age of 18 to acquire full legal capacity from the time of marriage (for cases where the law allows marriage before the age of 18); 2) paragraph 1 of Art. 27 of the Civil Code, which allows the possibility of declaring, by way of emancipation, a minor who has reached the age of sixteen, fully capable by decision of the guardianship and guardianship authority or the court.

The legal personality of individual entrepreneurs should be defined as universal. They may have civil rights and carry civic obligations in any areas of activity not prohibited by law. A different position contradicts Part 2 of Art. 19 and part 3 of Art. 55 of the Constitution of the Russian Federation.

But even with legal capacity and legal capacity, a citizen cannot start entrepreneurial activity (clause 1, article 23 of the Civil Code). He must acquire a subjective right to it, which arises only in the presence of a special legal fact- state registration.

According to paragraph 1 of Art. 23 of the Civil Code, a citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur. Citizen engaged in entrepreneurial activity, but not passed state registration as an individual entrepreneur, does not acquire the status of an entrepreneur (clause 13 of the Resolution of the Plenum Supreme Court of the Russian Federation and the Supreme Arbitration Court of the Russian Federation dated July 1, 1996 No. 6/8 "On some issues related to the application of the first part of the Civil Code of the Russian Federation").

State registration itself is carried out only if the citizen has the necessary legal capacity and capacity. In paragraph 1 of Art. 2 of the Civil Code, state registration is named as one of the signs of entrepreneurial activity. However, this is not only a sign that appears after registration, but also the obligation of entities wishing to carry out or carry out entrepreneurial activities. Otherwise it would not be possible to apply Art. 171 of the Criminal Code of the Russian Federation (illegal entrepreneurship), which establishes criminal liability for carrying out entrepreneurial activities without state registration.

The reverse side of the obligation to undergo state registration is a passive obligation not to carry out entrepreneurial activities without such registration. This obligation arises directly from the law simultaneously with the right to entrepreneurial activity (an element of legal capacity) and exists within the framework of general regulatory legal relations. Such an obligation, in the event of its violation, serves as the basis for the emergence of a protective legal relationship regarding the suppression of the violation and punishment for its commission.

An individual wishing to carry out entrepreneurial activities in Russia may be registered as an individual entrepreneur in a foreign state. In this case, on the basis of Art. 1202 of the Civil Code, the subjective right of such a person to entrepreneurial activity should be determined on the basis of the law of the country where the individual entrepreneur is registered. If this rule cannot be applied due to absence in the respective state compulsory registration entrepreneurs, the objective law of the country of the main place of business is subject to application.

It can be seen from the foregoing that the legal personality of an entrepreneur is constituted in the law not arbitrarily, but taking into account the established relations and goals of the legislator.

2.2 Peasant (farm) economy

Substantial changes were made to the legal status of a peasant (farm) economy by paragraph 2 of Article 23 of the Civil Code. According to the Civil Code, farms carry out their activities without forming a legal entity. Among the legal entities to which Ch. 4 of the Civil Code, they do not appear, however, it is subject to state registration peasant economy and not its head. These norms are also contained in the Federal Law of June 11, 2003 No. 74-FZ "On Peasant (Farm) Economy".

After registration farming its head can, without a power of attorney, make transactions on the disposal of the property of the economy, represent its interests in relations with other entrepreneurs, state and municipal bodies, public organizations, open settlement and other accounts, including foreign currency, in banking institutions, have a seal, participate in contractual relations, etc. All members of a peasant (farm) economy, including its head, must be named in the agreement on the establishment of this economy. A farm is a joint entrepreneur whose property belongs to its members on the basis of common joint ownership, unless otherwise provided by law or agreement between them (Article 257 of the Civil Code). Entrepreneurial activities of a farm carried out without forming a legal entity are subject to the rules of civil law that regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the federal law, other regulatory legal acts of the Russian Federation or the essence of legal relations.

Peasant (farm) enterprises created before the entry into force of the first part of the Civil Code, it is necessary to resolve the issue of the organizational and legal forms in which they will continue their activities. There are two possible solutions: 1) the peasant farm is transferred to the status of an individual entrepreneur; 2) the peasant economy is transformed into one of the organizational and legal forms commercial organizations which are provided for in Sec. 4 Civil Code, i.e. in business partnership or a production cooperative.

Article 7 of the Introductory Law exempts peasant (farm) farms from paying the registration fee when registering changes in their legal status in connection with bringing it into line with the norms of part one of the Civil Code. Obviously, such transformations must be made before January 1, 2010, since the Federal Law of June 11, 2003 No. 74-FZ provides that peasant (farm) enterprises that are created as legal entities in accordance with the Law of the RSFSR of November 22, 1990 No. 348-1 "On the peasant (farm) economy", which has become invalid, has the right to retain the status of a legal entity for the period until January 1, 2010.

The norms of this Federal Law, as well as the norms of other normative legal acts of the Russian Federation regulating the activities of peasant (farmer) farms, shall apply to such peasant (farmer) farms insofar as otherwise does not follow from the federal law, other normative legal acts of the Russian Federation or the essence of the legal relationship.

Thus, the economy as an association of citizens is a purely nominal entrepreneur, a kind of "sign": it has a company name under which entrepreneurial activity is carried out, bank accounts, a seal, "has" property that does not actually belong to it, and with the same property is responsible for "its" debts, acts as a plaintiff and defendant in court, etc.

Chapter 3. Features of state registration of individual entrepreneurs

3.1 State registration individual as an individual entrepreneur

Citizens of the Russian Federation, as well as foreign citizens legally located on the territory of Russia and stateless persons who intend to start individual entrepreneurial activity for the first time or after the termination of such activity, must go through the procedure of state registration of a person as an individual entrepreneur. Registered, in this capacity may be individuals whose right to entrepreneurial activity is not limited by law.

The procedure for state registration of an individual as an individual entrepreneur is determined by the Federal Law "On the State Registration of Legal Entities and Individual Entrepreneurs" adopted by the State Duma on July 13, 2001.

The main objective of this law is to regulate relations arising in connection with the state registration of legal entities during their creation, reorganization and liquidation, when changes are made to their founding documents, state registration of individuals as individual entrepreneurs and state registration upon termination of activities by individuals as individual entrepreneurs.

The task of the registering body is to verify the completeness and correctness of the documents submitted for registration, as well as the fact that the applicant has paid the state fee in the amount of 800 rubles. At the same time, the registering authority is not entitled to require any additional documents from the applicant, except for those that were provided during state registration.

State registration of an individual who has expressed a desire to engage in entrepreneurial activities without forming a legal entity in Russia is carried out by the registering body of the rural, settlement, district or city administration at the place of his permanent residence or temporary residence. Prior to registration, a citizen must pay a state fee, the so-called registration fee, which, in accordance with Article 333.33 of the Tax Code of the Russian Federation, amounts to 800 rubles. The registration fee is paid by an individual who has expressed a desire to engage in entrepreneurial activities without forming a legal entity.

Further, in accordance with Article 22.1 of the Law "On State Registration of Legal Entities and Individual Entrepreneurs", the following documents are submitted to the registration authority at the applicant's place of residence:

1. An application signed by the applicant for state registration of an individual as an individual entrepreneur.

This application must contain the following information: data of an individual entrepreneur in Russian (last name, first name, patronymic), gender; birth information (date and place of birth); citizenship (citizen of the Russian Federation, foreign citizen, stateless person); place of residence in the Russian Federation (namely, postal code, subject of the Russian Federation, district, city, locality, street, house number, apartment number); contact phone or fax; information about types and quantities economic activity; signature and date of submission of the application.

2. A copy of the main document of an individual registered as an individual entrepreneur (if an individual registered as an individual entrepreneur is a citizen of the Russian Federation).

3. A copy of a document established by federal law or recognized in accordance with international treaty Russian Federation as an identity document of a foreign citizen registered as an individual entrepreneur (if an individual registered as an individual entrepreneur is a foreign citizen).

4. A copy of a document stipulated by federal law or recognized in accordance with an international treaty of the Russian Federation as an identity document of a stateless person registered as an individual entrepreneur (in the event that an individual registered as an individual entrepreneur is a stateless person ).

5. A copy of the birth certificate of an individual registered as an individual entrepreneur. Or a copy of another document confirming the date and place of birth of the specified person in accordance with the legislation of the Russian Federation or an international treaty of the Russian Federation (if the submitted copy of the document proving the identity of an individual registered as an individual entrepreneur does not contain information about the date and place birth of said person).

6. A copy of a document confirming the right of an individual registered as an individual entrepreneur to temporarily or permanently reside in the Russian Federation, if the individual registered as an individual entrepreneur is a foreign citizen or a stateless person (see Appendix 1) .

7. An original or a copy of a document confirming, in accordance with the procedure established by the legislation of the Russian Federation, the address of the place of residence of an individual registered as an individual entrepreneur in the Russian Federation. If the submitted copy of an identity document of an individual registered as an individual entrepreneur, or a document confirming the right of an individual registered as an individual entrepreneur to temporarily or permanently reside in the Russian Federation, does not contain information about such an address.

8. Notarized consent of parents, adoptive parents or guardian to carry out entrepreneurial activities by an individual registered as an individual entrepreneur. Either a copy of the marriage certificate of an individual registered as an individual entrepreneur, or a copy of the decision of the guardianship and guardianship authority or a copy of the court decision on declaring an individual registered as an individual entrepreneur as fully capable (in the event that an individual registered as an individual entrepreneur individual entrepreneur, is a minor).

9. Individual taxpayer number (TIN).

10. Receipt of payment of the state fee.

This article of the law does not contain a norm defining the features of a set of documents that could be submitted to the registration authority by adult citizens, limited by the court in their legal capacity in the manner prescribed by law, with the consent of their legal representatives. Civil Code The Russian Federation does not prohibit such persons from engaging in entrepreneurial activities. From the content of Article 22.1, one can conclude contradictions and provisions:

1) The Law "On State Registration of Legal Entities and Individual Entrepreneurs" does not require the voluntary consent of the legal representatives of persons restricted by the court in capacity to carry out their activities as an individual entrepreneur;

2) The Law "On State Registration of Legal Entities and Individual Entrepreneurs" does not allow representatives to participate in the entrepreneurial activities of an individual entrepreneur.

The decision on state registration, adopted by the registering body, is the basis for making the corresponding entry in the state register. The moment of state registration is the making by the registering body of an appropriate entry in the relevant unified state register of individual entrepreneurs.

State registration of an individual as an individual entrepreneur is carried out at the place of his residence within a period of not more than 5 working days from the date of submission of all required documents to the registration authority (Article 8 of the Law on State Registration). Not later than one working day from the moment of state registration, the registering body is obliged to issue (send) to the applicant a document confirming the fact of making an entry in the Unified State Register of Individual Entrepreneurs. In this case, such a document is a certificate of state registration of an individual as an individual entrepreneur (form No. P61001, approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439 "On approval of forms and requirements for the execution of documents used in the state registration of legal entities, as well as individual entrepreneurs).

Upon registration, the following documents are issued to an individual:

1. Certificate of registration of a citizen as an individual entrepreneur

2. Notice of registration with the tax authority.

3.2 State registration upon termination of activity by an individual as an individual entrepreneur

Termination by a citizen of activity as an individual entrepreneur is carried out in the manner prescribed by the legislation of the Russian Federation. Upon termination of activity as an individual entrepreneur, it is necessary to make an administrative act of state registration of the termination of activity as an individual entrepreneur. Such an administrative act is carried out by entering into the Unified State Register of Individual Entrepreneurs information on the termination of an individual's activity as an individual entrepreneur.

Article 22.3 of the Law on State Registration highlights six circumstances in the presence of which the registering authority makes a decision on state registration of the termination of an individual's activity as an individual entrepreneur. Such a decision is made in connection with the following circumstances:

1) With the adoption personally by an individual entrepreneur of a decision to terminate this activity;

2) With the death of an individual entrepreneur;

3) With the adoption by the court of a decision on the recognition of the entrepreneur as insolvent (bankrupt);

4) With the termination of entrepreneurial activity forcibly by a court decision;

5) With the entry into force of the court verdict, which sentenced an individual entrepreneur in the form of deprivation of the right to engage in entrepreneurial activity for certain period;

6) With the cancellation of the document confirming the right of the entrepreneur (foreign citizen or stateless person) to temporarily or permanently reside in the Russian Federation, or the expiration of the said document.

Regardless of which of the above circumstances entails the adoption of an appropriate decision, state registration is carried out within a period of not more than five working days from the date of submission to the registration authority of the documents necessary for registration. The composition of the documents submitted to the registration authority varies depending on the specifics of the specific circumstances that led to the decision on state registration. Let's consider these questions in more detail.

State registration of termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity is carried out on the basis of an application for state registration signed by the applicant submitted to the registering authority. This application is drawn up in the form No. P26001 (application for state registration of the termination of activities by an individual as an individual entrepreneur in connection with his decision to terminate this activity). This form the application was approved by Decree of the Government of the Russian Federation of June 19, 2002 No. 439 (as amended on March 9, 2010) "On approval of the forms of documents used for state registration of legal entities and requirements for their execution."

The application is submitted by an individual entrepreneur directly or by mail to the registration authority at the place of residence of the entrepreneur who decided to stop his activity. In the case under consideration, the submission of documents for state registration is carried out in accordance with the general procedure provided for in Article 9 of the Law "On State Registration of Legal Entities and Individual Entrepreneurs".

The registering body makes a decision on state registration and makes an appropriate entry in the Unified State Register of Individual Entrepreneurs. The state registration of an individual as an individual entrepreneur becomes invalid after an entry to this effect is made in the specified register.

Not later than one business day from the moment of state registration, the registering authority is obliged to issue to the applicant or send to his address by post a document confirming the fact of making an entry in the Unified State Register of Individual Entrepreneurs. Such a document is a certificate of state registration of the termination by an individual of activity as an individual entrepreneur in the form No. Р65001, approved by the Decree of the Government of the Russian Federation of 19.06.2002 No. 439 (as amended of 09.03. to their design."

State registration upon termination of the activities of an individual as an individual entrepreneur in connection with death is carried out on the basis of information received by the registering body in the manner prescribed by law on state registration of death this person.

The grounds for registering the death of a citizen are:

1. A document of the established form on death issued by a medical organization or a private practitioner.

2. The decision of the court to establish the fact of the death of a citizen or declare him dead.

State registration of the death of a citizen is carried out by the civil registry office at the last place of residence of the deceased, the place of death, the discovery of the body of the deceased or the location of the organization that issued the death document. An application for death to the registry office must be made no later than three days from the date of death or from the day the body of the deceased was discovered. The registry office that carried out the state registration of the death of a citizen draws up and issues a death certificate.

Clause 7 of the Rules for Maintaining the Unified State Register of Individual Entrepreneurs dated December 22, 2011 No. 630 establishes that the basis for making an entry in the state register on state registration upon termination of activity by an individual as an individual entrepreneur in this case is information about death or recognition by a court, deceased citizen-individual entrepreneur. These norms provide, in particular, for the obligation of the bodies carrying out the registration of acts of civil status to report the facts of the death of citizens to the tax authorities at their location within 10 days after the registration of such facts.

In the event of the death of an individual entrepreneur, state registration becomes invalid from the moment of death.

An application for declaring an individual entrepreneur bankrupt can be filed with an arbitration court by a citizen-debtor, a creditor, and also by the Federal Tax Service of Russia. Creditors have the right to file such an application, with the exception of creditors for claims for compensation for harm caused to life or health, for the recovery of alimony, as well as creditors whose claims are inextricably linked to their personality.

The application of an individual entrepreneur may be accompanied by a debt repayment plan, copies of which are sent to creditors and other persons participating in the bankruptcy case. In the absence of objections from creditors, the arbitration court may approve the debt repayment plan, which is the basis for suspending bankruptcy proceedings for a period not exceeding three months.

This plan contains information on the timing of its implementation, on the amounts left monthly to the debtor and members of his family to ensure their livelihoods, and on the amounts that are supposed to be sent monthly to pay off creditors' claims.

In accordance with Article 446 of the Code of Civil Procedure of the Russian Federation, execution under executive documents cannot be levied on the following property owned by a debtor citizen on the right of ownership:

1) residential premises (parts thereof), if for the citizen-debtor and members of his family living together in the owned premises, it is the only one suitable for permanent residence room;

2) land plots, the use of which is not connected with the implementation of entrepreneurial activities by the debtor citizen;

3) items of ordinary home furnishings and household items, personal items (clothes, shoes and others), with the exception of jewelry and other luxury items;

4) property necessary for the professional occupation of the citizen-debtor, with the exception of items whose value exceeds one hundred minimum wages established by federal law;

5) breeding, dairy and working cattle, deer, rabbits, poultry, bees used for purposes not related to entrepreneurial activities, as well as farm buildings and structures, feed necessary for their maintenance;

6) seeds required for the next sowing;

7) food and money for a total amount of at least three times the established subsistence level of the debtor citizen himself, his dependents;

8) the fuel needed by the family of the debtor citizen for cooking their daily food and heating during heating season your living quarters;

9) means of transport and other property necessary for the citizen-debtor in connection with his disability;

10) prizes, state awards, honorary and commemorative signs awarded to the debtor citizen.

State registration upon termination of the activities of an individual entrepreneur in connection with a court decision to declare him insolvent (bankrupt) is carried out on the basis of a copy of the relevant court decision. This copy of the court decision is submitted to the registration authority in accordance with the procedure established by the legislation of the Russian Federation.

In accordance with the Federal Law of October 26, 2002 (as amended on July 28, 2012) "On Insolvency (Bankruptcy)", bankruptcy is the inability of the debtor recognized by the arbitration court to fully satisfy the claims of creditors for monetary obligations and (or) fulfill the obligation to make mandatory payments .

Insolvency (bankruptcy) cases fall within the jurisdiction of arbitration courts (Article 33 of the Arbitration Procedure Code of the Russian Federation dated July 24, 2002 No. 95-FZ (as amended on June 25, 2012)) and are considered taking into account the specifics of legal proceedings in this category of cases, determined by articles of chapter 28 of the code section. Special rules governing the bankruptcy of a citizen are established by articles 202-213 of the Federal Law of October 26, 2002 (as amended on July 28, 2012) "On Insolvency (Bankruptcy)".

The basis for making a decision on state registration in this case is the decision of the arbitration court to declare the individual entrepreneur bankrupt and to open bankruptcy proceedings, a copy of which the arbitration court, in accordance with Article 216 of the Arbitration Procedure Code of the Russian Federation, is obliged to send to the body that registered the citizen as an individual entrepreneur

When an individual entrepreneur is declared insolvent (bankrupt) by an arbitration court, the state registration of such a person as an individual entrepreneur becomes invalid from the moment the above court decision is made. From the same moment, in accordance with Article 216 of the Law "On Insolvency (Bankruptcy)", the licenses issued to him to carry out certain types of entrepreneurial activity are annulled.

State registration upon termination of the activity of an individual entrepreneur forcibly is carried out on the basis of a court decision on the termination of the activity of this person as an individual entrepreneur forcibly.

In accordance with Article 25 of the Law "On State Registration", the registering body has the right to apply to the court with a request to terminate the activities of an individual as an individual entrepreneur forcibly. This appeal takes place in such cases as repeated or gross violations of laws or other regulatory legal acts regulating relations arising in connection with the state registration of individual entrepreneurs. If the court satisfies the specified requirement, then a copy of the relevant court decision is sent to the registering authority.

The state registration of a person as an entrepreneur in this case is terminated by the moment the court decides to forcibly terminate its activities as an individual entrepreneur.

State registration of the termination by an individual of activities as an individual entrepreneur on the basis of the entry into force of a court judgment, which imposed a punishment on the entrepreneur in the form of deprivation of the right to engage in entrepreneurial activity for a certain period, is carried out on the basis of information received by the registering body on the entry into force of such a court decision.

In accordance with Art. 390 of the Code of Criminal Procedure of the Russian Federation, the verdict of the court of first instance enters into legal force after the expiration of the period for appealing it in an appeal or cassation procedure, if it has not been appealed by the parties. The verdict of the court of appeal enters into legal force after the expiration of the period for its appeal in cassation, if it has not been appealed by the parties. If a complaint is filed or presented in cassation, the verdict, if it is not canceled by the cassation court, enters into force on the day the cassation ruling is issued in this case.

A duly certified copy of the verdict, ruling or court order that has entered into force on imposing a sentence in the form of depriving an individual of the right to engage in entrepreneurial activity for a certain period is submitted by the court to the registering authority at the place of residence of the convicted individual. The submission is made within five working days from the date of entry into force of the said judgment, ruling or court order. State registration of a person as an individual entrepreneur becomes invalid from the moment the said court verdict enters into force.

State registration upon termination of activity by an individual as an individual entrepreneur upon cancellation of a document confirming the right of this person to temporarily or permanently reside in the Russian Federation, or upon expiration of the said document, is carried out on the basis of information received by the registering body about the cancellation of the specified document. Or based on the expiration date.

Information about the cancellation or expiration of the document confirming the right of an individual entrepreneur to permanently or temporarily reside in the Russian Federation is submitted by the internal affairs body to the registration authority at the place of residence of the individual. Submission is carried out within five days from the date of the decision to cancel or the date of expiration of the said document in the manner established by the Ministry of Taxes and Duties of the Russian Federation (FTS of Russia) together with the Ministry of Internal Affairs.

Upon cancellation of a document confirming the right of a foreign citizen or stateless person to temporarily or permanently reside in the Russian Federation, or the expiration of the said document, the state registration of these persons as individual entrepreneurs is terminated from the date of cancellation or expiration of the relevant document.

After the termination of the state registration of an individual entrepreneur, the registration file of such a person is subject to storage in the registration authorities for 15 years.

Information about individuals who terminated their activities as individual entrepreneurs contained in state register, to be removed from electronic database data of the state register within five days from the date of making the relevant entries in the register. This information is stored on electronic media in the registration authorities during the deadlines for departmental storage. After the expiration of the prescribed storage period, the documents are transferred in the prescribed manner for permanent or temporary storage in state archives, having previously passed an examination of their value.

Conclusion

The attention given to small businesses today is not accidental. It is this sector of the economy that is as mobile as possible, able to quickly respond to market changes and society's demands, and make quick and accurate decisions in crisis situations. Most of these enterprises operate in the real sector of the economy, that is, they create real products and services.

The right of a citizen to engage in entrepreneurial and any other activity is the content of civil legal capacity. In order to exercise this right, a citizen must have the 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. Entrepreneurial capacity of a citizen arises when he reaches the age of eighteen, i.e. from the moment he becomes fully capable.

An individual entrepreneur is liable for his obligations with all his property, with the exception of that property, which, in accordance with civil procedural legislation, cannot be levied. Moreover, an individual entrepreneur who has not fulfilled or improperly fulfilled an obligation related to the implementation of entrepreneurial activity shall be liable regardless of fault.

One of the advantages of entrepreneurial activity without forming a legal entity is that the tax rates for income received from this type of entrepreneurship are in some cases much lower than for legal entities. This suggests that the state policy in the field of development and support for the institution of entrepreneurial activity is great and the status of an individual entrepreneur is growing, along with the improvement of the Russian economy as a whole.

List of used literature

Regulations

1. Federal Law No. 143-FZ of November 15, 1997 (as amended on July 28, 2012) "On acts of civil status"

2. Federal Law No. 127-FZ of October 26, 2002 (as amended on July 28, 2012, as amended on October 16, 2012) "On Insolvency (Bankruptcy)"

Monographs and books

3. Vislova A.V. Individual entrepreneur: accounting and taxation different types activities: a practical guide / A.V Vislova. - M.: Omega - L, 2009. - 339 p.

4. Kasyanov A.V. Desk book individual entrepreneur: book / A.V. Kasyanov, D.V. Kislov, O.A. Kurbangaleev; ed. A.V. Kasyanov. - 22nd ed., revised. and additional - M.: GrossMedia, 2011. - 246 p.

5. Kirov A.A. Individual Entrepreneur: A Practical Guide / A.A. Kirov. - M.: Prospect, 2010 - 432 p.

6. Lapusta M.G. Entrepreneurship: textbook / M.G. Lapusta. - M.: INFRA-M, 2008. - 608 p.

7. Malko A.V. Big legal dictionary / A.V. Malko. - M.: Prospekt, 2009. - 703 p.

8. Rubin Yu.B. Professional Entrepreneurship Course: A Primer for high school. Part 1 / Yu.B. Rubin.- M.: Market DS, 2008. - 400 p.

9. Simonenko V.D. Fundamentals of entrepreneurship: textbook / V.D. Simonenko. - M.: Vita - Press, 2009. - 176 p.

10. Titov V.I. Enterprise Economics / V.I. Titov. - M.: Eksmo, 2008-414 p.

11. Tikhomirov M.Yu. Individual entrepreneur. Legal status and activities / M.Yu. Tikhomirov. - M.: Tikhomirov M.Yu, 2009 - 88 p.

Internet resources

12. Tax Code of the Russian Federation: part two dated 05.08.2000 No. 117-FZ (as amended on 02.10.2012) / Legal server "Consultant Plus" / [ Electronic resource] / Access mode: www.consultant.ru

13. On state registration of legal entities and individual entrepreneurs: federal law of 08.08.2001 No. 129-FZ / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

14. Rules for maintaining the Unified State Register of Individual Entrepreneurs of October 16, 2003 No. 630 (as amended on December 22, 2011) / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

15. URL: http://ru.wikipedia.org/wiki/Individual_entrepreneur

Applications

Attachment 1

Annex 2

Appendix 3

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general characteristics

The legal status of an individual entrepreneur is the legal status of the specified category of citizens, which predetermines the scope of rights and obligations, the limits of responsibility and protection. The peculiarity is characterized in its duality as a citizen (individual) and as a subject commercial activities. Therefore, the rules governing the activities of corporations and individuals (citizens) are subject to application.

Significance for the status of an individual entrepreneur is the nature and type of activity that involves personal employment a person duly registered as an individual entrepreneur.

Other qualities that the considered status possesses are:

the entrepreneur acts on his own behalf;
independence of commercial activity;
goal is to achieve economic result, making profit;
increased liability.

A citizen of the Russian Federation, a foreigner or a stateless person has the right to become an individual entrepreneur. This does not affect the general content of rights and obligations, with the exception of restrictions on types of activities. An individual entrepreneur can become a capable person, including a minor, subject to the conditions specified in the law. Thus, a 14-year-old teenager has the right to carry out activities within the framework of the status under consideration with the consent of his parents (guardians, trustees). Persons deprived of legal capacity due to mental illness or incapacitated for other reasons cannot be entrepreneurs.

We must not forget that some citizens are prohibited from engaging in entrepreneurial activities by virtue of the law or on the basis of a court decision (state and municipal employees, deputies, persons to whom such a measure of punishment has been applied, etc.).

For the legality of entrepreneurial activity, it is required to comply with the administrative procedure and register as an individual entrepreneur. The tax authorities are named as state bodies authorized to certify the fact that a person has received the status of an individual entrepreneur. Registration is carried out by entering in the state register of relevant information on the acquisition by citizens of the status of an individual entrepreneur, its closure, and other necessary ones.

Advantages of the legal status of an individual entrepreneur

The following main positive aspects of the considered status are highlighted.

Compared to commercial organizations:

the legislation provides for a simpler administrative procedure for registration and termination of the status of an individual entrepreneur;
Individual entrepreneurs are provided with more options for using the simplified taxation procedure, for example, a patent regime;
the organization must necessarily have an independent balance sheet (estimate), accounting should be kept. Sole proprietors do not have this obligation. They only keep records of income and expenses for the fulfillment of tax obligations.
using property in commercial activities, an individual entrepreneur is not obliged to separate it from the rest in any way, he and his family continue to use and dispose of it in the usual manner;
It is easier for an individual entrepreneur to manage the income received from entrepreneurial activity. Participants (shareholders) of the organization, in order to make a profit, need to wait for the decision of the meeting, which is taken only if certain conditions are met.

Compared to ordinary citizens:

obtaining the appropriate status in the manner prescribed by law eliminates the prospect of holding a person engaged in commercial activities liable for illegal business;
it is not required to pay tax (personal income tax) on income received as a result of entrepreneurial activity;
possibility labor activity not only as an individual entrepreneur, but also employment contract;
Opportunities for more contracts and higher profits are expanding as many suppliers choose not to work with individuals, treating them as retail buyers.

Negative aspects of the legal status of IP

The capital of corporations is formed at the expense of contributions (contributions) of the founders (participants, shareholders), the rights of the latter to this property are terminated. With this capital, the organization meets the requirements of creditors. The founders are not involved in this process.

An individual entrepreneur, on the other hand, does not make a separate accounting of property used in commercial activities, is fully responsible for everything that belongs to him.

In addition, such a regime carries additional risks for individual entrepreneurs of the loss of property used for commerce. As a result of a divorce, the subsequent division of property or the foreclosure of a spouse's debts, an entrepreneur may be left without the fixed assets with which he conducts business (vehicles, real estate, etc.). It is possible to avoid the occurrence of such problems by concluding an appropriate marriage contract.

An individual entrepreneur has the right to carry out a limited list of activities.

So, he is not entitled to sell alcohol (other goods: medicines, weapons, etc.), open an investment fund, transport passengers and goods on certain modes of transport (for example, air), etc. In case of violation of this prohibition, he is threatened with administrative or criminal sanctions.

The use of some simplified taxation systems requires the acquisition of an administrative patent, which leads to additional costs for the entrepreneur.

Regardless of the activity of entrepreneurial activity, from the moment of registration, an individual entrepreneur is obliged to regularly submit reports in the manner prescribed by law and perform other duties of business entities.

When hiring employees, an individual entrepreneur is covered in full by the status of the employer, including the relevant obligations provided for by labor and tax legislation (maintain personnel office work, transfer personal income tax as a tax agent, etc.).

IP responsibility

If a person, in the course of his normal business activities, violates current legislature, it is brought to property, administrative, criminal liability. This risk is also present in individual entrepreneurs. At the same time, he becomes the subject of responsibility both as a businessman and as a citizen.

Administrative responsibility involves violations of both tax and labor, customs and other legislation. Practice shows that late submission of reports, payment of taxes, contributions to funds, and other administrative offenses become standard violations for an entrepreneur.

Due to improper performance of obligations under contracts, individual entrepreneurs are brought to civil liability, which in more than fifty percent of cases leads to court proceedings: when selling goods of inadequate quality (in relation to consumers), non-payment or delay in payment for goods. This type of liability is material in nature and involves the application of financial sanctions in the form of fines, penalties, and other compensation for harm.

For the commission of serious offenses in the field of business activities (crimes), an individual entrepreneur faces the risk of criminal liability as a citizen: for trade alcoholic products, weapons, other types illegal business. The size of sanctions under this type of liability is stricter than under administrative liability.

Features of protection of IP rights

A characteristic feature of the status of an individual entrepreneur is the fact that if a dispute with his participation is of an economic nature, and the other party is also a business entity, it is subject to consideration by an arbitration court. And conflicts with citizens (consumers) or disputes in which an individual entrepreneur does not act as a businessman are the subject of proceedings by courts of general jurisdiction.

Thus, the dual position of an individual entrepreneur is also manifested in the features of the protection of rights, giving him the right to act both as a business entity and as an individual (citizen).

In addition to judicial protection, an entrepreneur has the right to use other methods of protection, in particular, in relation to acts of state bodies, to appeal against them in an administrative procedure.

In addition, IP is subject to the requirement to comply with pre-trial settlement of the dispute in the event of such a conflict arising from economic activity.

Termination of IP status. Bankruptcy

In the event that a citizen decides to terminate independent entrepreneurial activity, he has the right to take actions for voluntary closure. The loss of status occurs after the relevant information is entered into the USRIP in accordance with the administrative procedures established by law.

The presence of an entrepreneur in debts for taxes and other obligatory payments is not a reason for refusing to take actions to terminate his activities.

The liquidation of an individual entrepreneur provides for a simplified procedure compared to similar procedures for organizations.

The necessary registration actions are carried out by the tax authorities. After conducting checks, they make an entry about the termination of entrepreneurial activity by the person in the USRIP and issue a notice to the former entrepreneur.

In the event that an individual entrepreneur is unable to satisfy the monetary claims of creditors and / or pay taxes and other obligatory payments, he is declared bankrupt. Since October 1, 2015, the legislation on this issue has undergone changes.

Bankruptcy cases of individual entrepreneurs or citizens who have lost this status in the presence of unliquidated obligations as a result of entrepreneurial activity are subject to consideration in the framework of arbitration proceedings.
Based on the results of a court decision to declare a person bankrupt, a legal procedure for the sale of his property is introduced, which takes place in accordance with civil procedural legislation, and the status of an individual entrepreneur is lost.

The implementation of independent commercial activities in Russia is allowed after state registration. Business is allowed to be conducted on its own behalf or on behalf of the company. The legal status of a registered individual entrepreneur is ambivalent. A citizen has specific duties, new powers, and responsibility for misconduct is tightened. It is interesting that the merchant does not lose his former rights. They are inextricably linked with the personality and do not change as they are involved in new economic relations.

Legal capacity of the entrepreneur

The lack of a clear distinction between legal terms in the reference literature gives rise to many problems. excludes equalization of individual entrepreneurs with organizations. When resolving the issue of legal capacity, it is necessary to rely on the rules on individuals. The ability to protect the legitimate interests of a person appears from the moment of birth, and is lost with death. Entrepreneurs are no exception.

The concept of legal capacity is much more important for business representatives. Maintaining an independent economic activity, on general rule allowed from 18 years of age. Persons under the age of majority will have to obtain the approval of a legal representative or guardianship authorities. An exceptional case is the registration of an emancipated teenager. The legal independence of such persons comes with the acquisition of force by a judicial act.

The third component of the legal position is the possibility of bringing a person to responsibility. In this case, experts use the term "tortiousness".

The legal status of an entrepreneur should be called legal personality. The concept is used to denote a formal readiness to legally enter into any relationship. The legal personality of an individual entrepreneur is directly related to making an entry in the state register (EGRIP). It combines the right-, dee- and delictual capacity. The status is assigned on the basis of a simple notification submitted to the tax office. The procedure takes 3 days.

Business registration bans

The legal statuses of an individual entrepreneur and an individual are inextricably linked. Misdemeanor, restrictions or participation in specific procedures interferes with self-employment. Most clearly, the dependence is manifested during state registration. The list of grounds for denial of registration is enshrined in Law 129-FZ of 08.08.01.

Reason for returning the application	Brief legal description	Note
Re-appeal	An individual has the right to register only one individual entrepreneurship. The rule applies to peasant farms ()	If the applicant previously voluntarily ceased commercial activities, he may re-register. The number of appeals is not limited by law. Only the current status matters
Partial or complete disability	Only adults can register with the state without additional permits. Applicants over 14 years of age will be required to attach written consent from their legal representative to the notification. Permission is recognized as an alternative to the document government agencies guardianship. Deprivation of legal capacity by the court is an insurmountable obstacle to doing business	Emancipated teenagers do not need to obtain permits. They present a court decision or a marriage certificate to the tax office
Illegal status of a migrant	Not only Russians are allowed to engage in commercial activities in the Russian Federation. Foreign citizens and stateless persons are entitled to register. A prerequisite is the legal stay or residence in the country	Attached to the notification are copies of the residence permit or other documents of migration control
criminal record	Conducting certain types of economic activity is allowed only to persons with a crystal clear reputation. Thus, the indication in the application of codes related to the upbringing of minors will require the presentation of a certificate of no criminal record.	The legislation establishes a whole list of areas in which previously convicted persons cannot work.
Bankruptcy	A decision on financial insolvency deprives the right to re-registration. The ban is valid for 5 years	During the limitation period, a bankrupt cannot participate in the management of companies. Registration of IP is not allowed if the corresponding prohibition is established by the court
Error in choosing an industry	Certain areas do not involve the participation of individual entrepreneurs. These, for example, include the sale of psychotropic drugs, air transportation, private security activities, etc.	Industries closed to individual entrepreneurs are determined at the federal level

Military and state (municipal) employees, law enforcement officers, judges, deputies of all levels, and senators are prohibited from having their own business. Restrictions are enshrined in industry regulations. Violation of the established rules entails the application of disciplinary measures, including early revocation of authority.

Pros and cons of sole proprietorship

The benefits of IP have been repeatedly voiced by the media. The state welcomes the increase in the number of free traders. Participants economic relations provide financial, legal and informational support. In 2018, there is a moratorium on holding scheduled inspections small business.

The obvious advantages of the status are:

The right to work without an accountant. Law 402-FZ frees entrepreneurs from the need to build a cumbersome accounting system. Taxpayers do not put property on the balance sheet, are not required to calculate depreciation or conduct an annual inventory. Private businessmen have the right to limit themselves to calculating obligations to the budget and funds. When switching to special modes, you can cope with the task without the involvement of specialists. The special legal status of individual entrepreneurs in accounting significantly reduces the cost of commercial projects.
Minimum registration period. The registration procedure in the state register takes only 3 business days.
Refusal of stamps and forms. Entrepreneurs are not required to use means of individualization. They acquire the right to a name from birth. Documents are allowed to be drawn up on ordinary sheets. It is not required to certify the signature with a seal.
Recognition in the international arena. The legal status of a sole proprietorship in PIL allows one to conclude foreign trade contracts, defend interests in courts, and invest money in promising foreign projects. The legislation of the Russian Federation does not establish restrictions on participation in world-class programs. The condition is only the declaration of income abroad.
Lack of strict requirements for business organization. Conducting activities on behalf of individual entrepreneurs removes the issue of hiring managers. The merchant carries out management and guidance personally. The decision to conclude employment contracts is made by the business owner independently. Refusal to involve hired employees exempts from the delivery of voluminous reporting and payment of insurance premiums.
Financial freedom. Entrepreneurs are not restricted by dividend rules. All receipts to settlement accounts or to the cashier are recognized as personal income. You can spend money and use values immediately. You do not need to pay additional taxes.
Minor cost. The registration fee is 800 rubles. Its size remains at the same level for a long time. Deputies are discussing the idea of abolishing registration fees. The entrepreneur does not have to form the authorized capital. He is responsible for his obligations with personal property and savings. At the same time, the minimum value of assets has not been approved.
Mitigation of administrative sanctions. The severity of penalties for individual violations depends on organizational form. Firms are subject to the most severe measures. Private businessmen are often equated with officials.

IP has many disadvantages. The main disadvantage is the impossibility of distinguishing property liability. Lack of funds to meet creditor claims entails foreclosure on all assets. The exception is the values listed in Article 446 of the Code of Civil Procedure of the Russian Federation.

Lawyers also consider the ban on the implementation of certain types of activities, the inadmissibility of creating branches, representative offices, subsidiaries as disadvantages. In addition, the registration of an individual entrepreneur gives rise to the obligation to transfer fixed contributions to the PFR and the MHIF of Russia. Money is required to be paid even during periods of suspension of business.

Business law in the country is not codified. The absence of a single set of rules significantly increases the level of risk. Lawyers recommend considering a protection system for initial stage. Experts have identified several key points.

IP and marriage contract

If a notary agreement is not concluded before the start of commercial activity, all receipts are recognized as family income. Divorce will be a real disaster for the project.

Often a marriage contract is used as a tool to protect against losses. So, part of the assets can be abandoned in favor of the spouse before registering the business. In this case, they will not be able to foreclose on valuables even in case of bankruptcy. It is very difficult to challenge an agreement signed before the registration of an individual entrepreneur.

Financial policy and tax control

Regular complex analysis protects the entrepreneur from employee abuse and significantly reduces the risk of being held liable. Reports serve as a kind of benchmark for business development. The most important task at the initial stage is the competent choice of the tax regime. The system must meet the specifics of the project, exclude the overstatement of the fiscal burden and ensure the transparency of cash flows.

Experts recommend considering a scheme for submitting declarations, the procedure for paying mandatory fees, and mechanisms for attracting capital. To avoid financial problems the calculation of the maximum number of personnel will also help. The measure will eliminate the unreasonable growth of the staff.

It is not necessary to completely abandon accounting. It is necessary to track the movement of material values in order to optimize business processes. Internal control is effective tool stabilization.

Public relations

Integration into the professional community is another element of success. Cooperation with associations and foundations helps to avoid hidden pressure, eliminates the threat raider capture. Socially active businessmen are less likely to face unfair competition.

In addition, specialized associations implement programs state support. Through such organizations, loans at a subsidized rate, grants, guarantees for participation in procurement, and other assistance are provided.

In conclusion, we note the relative geographical freedom of entrepreneurs. Private merchants are registered at the place of residence. They do not need a legal address, and they can operate in any region of the country. When moving, information in the USRIP is corrected automatically.

The Civil Code of the Russian Federation states that business activity is an activity that a citizen carries out to obtain regular profits (by legal means). It is important that he does it at his own risk.

It is also allowed by law to conduct business without forming a legal entity. To do this, they undergo state registration as an individual entrepreneur (hereinafter referred to as IP). What is the legal status of an individual entrepreneur? How to become one and what are the features of the organizational and legal form (hereinafter referred to as OPF) of an individual entrepreneur?

Individual entrepreneurs are individuals, but the provisions of the laws of the Russian Federation, which also apply to legal entities, apply to them at the same time. This is due to the fact that people registering as an individual entrepreneur expand their civil rights (they can engage in activities that persons without an individual entrepreneur cannot do), but do not create a new business entity.

The main right of an individual entrepreneur, which he receives at the time of state registration, is to carry out commercial activities (if it is not prohibited by law) and receive profit from it.

You have to pay for everything. And it's not even a figurative expression. As a payment for the opportunity to have a business, the IP transfers taxes to the state treasury. They are withdrawn in the form of duties, contributions (insurance or pension, for example) to funds (PFR, FSS), as well as direct taxes (such as personal income tax).

IP pays taxes as an individual. For example, if in an activity it uses vehicles, then he pays for them exactly as an individual. For legal entities, a similar tax (due to other legal requirements) may be higher.

What is the difference between the legal status of individual entrepreneurs and legal entities? The fact that individual entrepreneurs are responsible for the obligations of all their property, including personal ones, while legal entities work only within the framework of authorized capital.

In terms of litigation, the status of an entrepreneur also differs from legal entities. Individuals resolve their rights and disputes in Arbitration courts and courts of general jurisdiction. In order to better understand the status of an individual entrepreneur, it is necessary to take into account the peculiarities of the civil law status of an individual entrepreneur.

One of them is that in Russia there is no single act that would clearly establish:

Who is an IP?
What are his responsibilities?
What are his rights?

Answers to these questions have to be sought in various articles and provisions of domestic legislation. A single structure of the legal status of an individual entrepreneur at the federal level has not been defined. Yes, in some subjects of the federation there is no such problem. Local deputies took appropriate measures to eliminate it in order to support small businesses.

It is much easier to provide benefits to that category of citizens, the signs of which are clearly defined by law (in this case, this category is individual entrepreneurs).

To know all the strong and weak sides IP payer status and decide whether to switch to IP or not, you need to study in detail a large number of Codes of the Russian Federation? No.

The IP form has advantages and disadvantages over:

ordinary citizens;
other OPFs.

Compared to ordinary citizens, sole proprietors have one significant advantage, from which all others are derived - sole proprietors can legally engage in commercial activities, while ordinary citizens cannot. If civilians do business without establishing an individual entrepreneur or legal entity, then they will be held accountable (administrative or even criminal) under the law.

In terms of taxation, entrepreneurs also stand out among ordinary citizens. Individual entrepreneurs do not pay income tax at a rate of 13%. But they must regularly pay contributions to state funds.

In financial terms, the activities of individual entrepreneurs are more profitable than the activities of legal entities. It all starts with registration.

It is much easier and cheaper to obtain such a status than to establish an LLC or JSC:

It is not necessary for an individual entrepreneur to acquire a seal and checking account in a bank (although most often entrepreneurs draw up these attributes).
LLCs and JSCs initially invest in registration in the form of authorized capital, individuals are not required to do this.

Entrepreneurs have a wider choice of taxation systems than legal entities.

In case of non-compliance with any requirements of the law, for individual entrepreneurs, sanctions are not as significant as for legal entities (smaller fines, for example).

Individual entrepreneurs can dispose of income at their own discretion: withdraw it from the business, invest it back into the company without reporting. Legal entities they cannot do that. The founders of LLC and JSC can withdraw money in the form of dividends, for example. However, they are required to pay the established tax on them.

The situation is similar with the property of an individual entrepreneur. Moreover, members of his family have the right to dispose of this property at their own discretion.

A businessman with the status of an individual entrepreneur can not only be self-employed, but also combine entrepreneurial activity and cooperation with an employer under an employment contract.

It was noted above that individual entrepreneurs have the right to act as employees without closing the individual entrepreneur. True, this right does not apply to all positions. A businessman does not have the right to simultaneously be registered as an individual entrepreneur and hold any public position. This is prohibited by law.

Many companies and individuals often prefer legal entities rather than individual entrepreneurs when cooperating. What is it connected with? For many citizens, the status of an LLC or JSC (in any form) is more credible than an individual entrepreneur. There is no compelling rationale for such behavior. It is only generally accepted that LLC and JSC are more reliable than individual entrepreneurs and cooperation with them is more promising, although this is not at all the case.

It is necessary to judge not by the OPF, but by the results of the development of a company or an individual. Unexpectedly, both LLC and individual entrepreneurs can equally terminate their activities.

The disadvantages include the fact that individual entrepreneurs are liable for obligations with all personal property, including those belonging to the family. In this case, legal entities have a more advantageous position.

Family relationships also influence IP. For example, in the event of a divorce (if the terms of the marriage are not agreed in advance), the profits from commercial activities are equally divided between the spouses. At the same time, it does not matter when one of the spouses registered an individual entrepreneur: before marriage or after - everything is considered jointly acquired property.

To avoid such a situation, an individual entrepreneur can draw up a prenuptial agreement, which will clearly define all the conditions for the division of property in the event of a divorce.

In order for a citizen to obtain the status of an individual entrepreneur, it is necessary to contact the Federal Tax Service and submit an appropriate application with a package of documents attached to it.

The deadline for processing documents for individual entrepreneurs in 2019 is three days.

What documents do citizens of Russia need to submit to the Federal Tax Service for registering an individual entrepreneur?

Application (form P21001).
Receipt of payment of the state duty for registration. Cost: 800 r.
Copy of the passport.

For foreign citizens to this list are added:

A copy of the TRP / permanent residence document.
Certified translation of the passport of the native state.

A similar procedure can be performed (following the procedure) through the website of the Federal Tax Service.

If the applicant initially decided that he would switch from the main tax collection system to another preferential regime, then a notice of the transition must be attached to the documents (in two or three copies).

The simplified taxation system or STS (or “simplified”) is divided into two types: income 6%, income minus expenses 15%. In the first case, the tax is levied in the amount of 6% of the income received, in the second - on the difference between income and expenses in the amount of 15%.

A patent or PSN does not imply the payment of any taxes at all. A patent is a document that is acquired by an individual entrepreneur and gives him the right to engage in certain types of business on preferential terms (they are determined separately by the laws of specific subjects of the federation).

Individual entrepreneurs on a single tax on imputed income or UTII (or "imputation") pay a fixed income, which is established by the regional authorities for each type of business that is allowed on UTII, individually.

With a single agricultural tax (ESKhN), the situation is similar to that with UTII. Only those individual entrepreneurs who receive more than 70% of all profits from the sale of agricultural products (production or sales, for example) have the right to switch to the UAT.

The general taxation system (OSNO) is the most disadvantageous for an entrepreneur, not only in terms of the amount of taxes charged, but also in terms of reporting. In order to competently and correctly report on tax payments, an entrepreneur needs to have an accountant on staff with work experience and significant professional skills. Not every specialist can handle this.

Individual entrepreneurs who use preferential taxation regimes (STS, ESHN, UTII) need to purchase and register cash machine. It is also necessary for owners of online stores and entrepreneurs who are engaged in retail alcohol or products containing more than 15% ethyl alcohol.

In other cases, an individual entrepreneur acquires a check printing machine. This will help automate accounting and record the entrepreneur's cash flow, which is convenient when reporting to the tax authorities.

In addition, receipts give a guarantee to customers that they can return or exchange the goods in case of a defect or for any other reason. However, some items are non-refundable.

For example, the following are non-refundable:

Cosmetics and perfumery.
Textile products.
Household furniture.
Auto.
Products from precious metals.

After registering a citizen as an individual entrepreneur, a corresponding entry is made in the unified state register of individual entrepreneurs, and the citizen himself registers with the tax authority.

The presence of the legal status of an individual entrepreneur gives a citizen wide opportunities for conducting economic activities:

trade;
production;
services.

The state gives benefits to businessmen with this status. In particular, it allows you to legally engage in business activities in the above business areas. For this, it collects taxes from them.

Some citizens believe that the mandatory payment of taxes can be attributed to the shortcomings of individual entrepreneurship, but this statement can hardly be called fair, because absolutely all citizens of the country pay taxes in one form or another. This is one of the main sources of state income, with the help of which roads, houses are built, various benefits are paid, for example.

It is important for an entrepreneur to learn how to properly manage their income. One of the reasons budding entrepreneurs fail at the start is a waste of money.

Firstly, in order for a business to develop, it is constantly necessary to invest in it, and at the initial stage, this may have to be done “out of one's own pocket”. How to invest from the "pocket" if it is empty? Yes, you can take a loan, but is it reasonable if you can correctly redirect the profits already received without paying interest to the bank? In addition, late payment of debts will not lead to anything good.

Second, what if the investment was received from the state? For example, as part of a small business support program. They cannot be spent at one's own discretion, investments of this kind must be accounted for, and if obligations are not met, severe penalties will follow.

So, it is impossible to be guided by the principle “my profit: I do what I want”. You need to approach everything wisely and make balanced actions - this is the essence of business.

A businessman is responsible to clients, employees, the state:

If obligations to the client are not fulfilled, the entrepreneur will miss out on profits.
If the obligations to the employee are not fulfilled, then, perhaps, the individual entrepreneur will lose a specialist who could bring him large incomes in the future.
If a businessman does not fulfill his obligations to the state, then administrative or even criminal sanctions may be applied to him.

Therefore, starting work as an individual entrepreneur is a serious step that needs to be carefully considered. In some countries, in order to obtain entrepreneurial status, similar to an individual entrepreneur in Russia, it is necessary to undergo a psychological test, the results of which will serve as the basis for granting such status or refusing it.

Unfortunately or fortunately, such testing has not yet been introduced in the Russian Federation. To obtain the status of an entrepreneur, you only need to meet certain criteria (for example, not have a court ban on doing business), as well as provide a certain package of documents to executive agency dealing with the registration of individuals and legal entities.

The legal status of an individual imposes a number of restrictions on a citizen, increases the level of his responsibility to the state, but at the same time gives him privileges compared to ordinary citizens and other forms of business organization.

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Legal status of an individual entrepreneur: features, pros and cons. Individual entrepreneur (IP) Features of the legal status of an individual entrepreneur

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Course work

Legal status individual entrepreneur

Introduction

Conclusion

Applications

individual entrepreneur farmer registration

Introduction

Entrepreneurial activity can be carried out in the form of a legal entity and an individual entrepreneur.

The simplest and most common form of entrepreneurial activity is the use of the status of an individual entrepreneur.

The purpose of the work is to determine the status of an individual entrepreneur

Tasks:

- establish signs of an individual entrepreneur

- identify the features of the legal status of individual entrepreneurs

- to reveal the essence of the peasant economy

- consider the procedure for registering as an individual entrepreneur

- study the procedure for registering as an individual entrepreneur

- study the procedure for termination as an individual entrepreneur.

11. Tikhomirov M.Yu. Individual entrepreneur. Legal status and activities / M.Yu. Tikhomirov. - M.: Tikhomirov M.Yu, 2009 - 88 p.

Internet resources

12. Tax Code of the Russian Federation: part two dated 05.08.2000 No. 117-FZ (as amended on 02.10.2012) / Legal server "Consultant Plus" / [ Electronic resource] / Access mode: www.consultant.ru

13. On state registration of legal entities and individual entrepreneurs: federal law of 08.08.2001 No. 129-FZ / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

14. Rules for maintaining the Unified State Register of Individual Entrepreneurs of October 16, 2003 No. 630 (as amended on December 22, 2011) / Legal server "Consultant Plus" / [Electronic resource] / Access mode: www.consultant.ru

15. URL: http://ru.wikipedia.org/wiki/Individual_entrepreneur

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