The legal status of an individual entrepreneur is a person. Details about the activities of individual entrepreneurs

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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 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 of civil legal status individual entrepreneur.

The research methodology and 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.

The theoretical basis of this study is 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. eighteen Civil Code 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. For the entrepreneurial activity of citizens carried out without the formation of a legal entity, the norms of civil legislation that regulate the activities of legal entities, which 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 labor discipline"those for which penalties were applied at least once during the year, that is, the concept of "systematicity" includes an event that occurred at least twice. The next (third) indisputable sign of entrepreneurial activity is its implementation at your own risk, that is, under own property liability. Such a risk includes the entrepreneur as the owner of the property not only taking on adverse consequences that may occur, but also an additional (specific entrepreneurial) risk in obligations. The responsibility of the entrepreneur is increased, he is subject to adverse consequences that have arisen not only through his fault , but also in cases other than 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 bear 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. A citizen engaged in entrepreneurial activity, but who has not passed state registration as an individual entrepreneur, does not acquire the status of an entrepreneur (clause 13 of the Decree of the Plenum of the 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 with the application of the first part of the Civil Code of the Russian Federation).

herself state registration is carried out only if the citizen has the necessary legal capacity and legal 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 business), 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 the lack of mandatory registration of entrepreneurs in the relevant state, the objective law of the country of the main place of business shall be applied.

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 registering a farm, its head can, without a power of attorney, make transactions on the disposal of the property of the farm, represent its interests in relations with other entrepreneurs, state and municipal authorities, public organizations, open current 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 of commercial organizations, which are provided for in Ch. 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 adopted State Duma July 13, 2001 Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs".

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 state duty, the so-called registration fee, which, in accordance with Article 333.33 of the Tax Code of the Russian Federation, is 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 an international treaty of the Russian Federation as an identity document of a foreign citizen registered as an individual entrepreneur (in the event that 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. The Civil Code of 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 a court verdict, by which an individual entrepreneur was sentenced to deprivation of the right to engage in entrepreneurial activity for a certain period;

6) With the cancellation of a document confirming the right of an entrepreneur (foreign citizen or stateless person) to temporarily or permanently reside in the Russian Federation, or the expiration of specified 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 working day from the moment of state registration, the registering body is obliged to issue to the applicant or send to his address by mail 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 due to death is carried out on the basis of information received by the registering body in accordance with the procedure established by law on state registration of the death of 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 (its parts), if for the citizen-debtor and members of his family living together in the owned premises, it is the only premises suitable for permanent residence;

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 activities of a citizen-debtor, with the exception of items whose value exceeds one hundred established by federal law minimum dimensions wages;

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 total amount not less than three times the established subsistence level of the citizen-debtor himself, persons who are dependent on him;

8) the fuel needed by the family of the debtor citizen for preparing their daily food and heating during the heating season of their 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 for the implementation of certain types entrepreneurial activity.

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, are subject to removal from the electronic database 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 is 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 of November 15, 1997 No. 143-FZ (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. Handbook of an individual entrepreneur: a book / A.V. Kasyanov, D.V. Kislov, O.A. Kurbangaleeva; 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 of 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: the federal law dated 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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Individual entrepreneur: status features

Individuals who carry out entrepreneurial activities without registering a legal entity, but registered in accordance with the requirements of the law, are called individual entrepreneurs or individual entrepreneurs. They also include heads of peasant farms. The term "individual entrepreneur" was introduced in 1995 (Civil Code, article 23). The use of the combination "private entrepreneur" is considered incorrect.

Due to the peculiarities of the term “individual entrepreneur”, the legal status of an individual entrepreneur is dual in nature. It is simultaneously subject to the norms of legislation for both individuals and business entities. Thus, a citizen gets the opportunity to conduct business without creating a new economic entity (law dated 08.08.2001 under number 29-FZ). Compared to the rights of a legal entity, they are significantly inferior to him, but against the background of other individuals, they are more extensive.

The civil law status of an individual entrepreneur is defined as the legal status of an individual entrepreneur in the field of entrepreneurial (civil law) relations, which characterizes the principles, guarantees, measures of responsibility and determines their place in the system of civil law relations, taking into account the specifics and characteristics of their activities.

The conduct of any activity not prohibited by law is a characteristic hallmark a citizen who has acquired the status of an individual entrepreneur. Exclusive rights impose certain obligations. With the adoption of the status of an individual entrepreneur, it becomes necessary to pay taxes, mandatory contributions and fees in off-budget funds. But in many cases, the entrepreneur is guided by legislative acts for individuals. For example, when using existing vehicles in commercial purposes, he pays taxes as an individual, observing the procedure established for this category.

Defending the rights and interests of individual entrepreneurs in court and features of legal regulation

The scheme of judicial protection of the interests of an individual entrepreneur depends on the basis on which he acted in a given situation. For an individual entrepreneur who is a business entity, it will be carried out in arbitration courts. In case when legal relations IP is considered from the point of view of a citizen, then the court will become the venue for the proceedings general jurisdiction. In this regard, it is very important to determine on the basis of what and in what capacity the entrepreneur acts in a particular situation.

Conducting industrial or commercial activities without proper registration is prohibited by law.

Normative legal acts regulating in detail the civil-legal status of individual entrepreneurs are currently absent. Numerous attempts to address this omission have been unsuccessful. The adoption of a single law at the federal level would to some extent simplify the interaction between entrepreneurs and their counterparties, as well as government agencies. Legislative acts existing at the local level are primarily aimed at developing and supporting small businesses. They emphasize the special status of citizens - individual entrepreneurs, but in order to find out the procedure and working conditions, it is necessary to rely on a large number of normative documents.

You can learn about the main methods of protection in the implementation of commercial activities of an individual entrepreneur by reading this article:

Positive aspects of IP status

Individual entrepreneurs have a number of advantages. All positive (and negative) points are easier to consider in terms of comparison with two categories:

with ordinary citizens
with other organizational and legal forms.

Citizens who are not registered as individual entrepreneurs are significantly limited in their rights. For them, it is forbidden to carry out commercial operations that involve making a profit on a regular basis. Violation of this requirement may lead to liability, the nature of which - administrative or criminal - will depend on the details of the situation. Such restrictions do not apply to individual entrepreneurs. Even in terms of taxation, an individual entrepreneur has a slight advantage - he does not have to pay personal income tax, which is mandatory for all citizens (payments are made from most of the income received).

Comparing individual entrepreneurs and legal entities, one can note the minimum level of expenses during registration. In addition, for individual entrepreneurs, the volume of necessary documents is much less, there is no obligation to pay authorized capital and registration of a legal address. An entrepreneur can safely conduct business without a seal and a current account. The tax legislation for individual entrepreneurs enshrined large quantity tax regimes, while the administrative one provides for penalties for much smaller amounts and short time punishment.

An individual entrepreneur has the right to independently decide on what needs to spend the income received in the course of activities. The property of an individual entrepreneur is another significant advantage of status. An individual entrepreneur can use it for both personal and commercial purposes without restrictions. The family members of the entrepreneur also have a similar right.

For individual entrepreneurs, the possibilities of combining this status with the performance of other types of activities are open. So, for example, he can work for hire (except for some positions that are subject to the restriction). An entrepreneur has the right to act as a founder of a legal entity, as well as a participant or founder public organization. As an individual, he can enter into legal relations without restrictions. Thus, the range of possible occupations does not end with commercial activities.

Negative side of the status

Features of the legal status of an individual entrepreneur suggest the presence of not only many advantages, but also a sufficient number of disadvantages. First of all, it is worth noting the mandatory tax deductions and payments to off-budget funds. IP must submit established by law reporting. If the entrepreneur has employees, he performs the functions of a tax agent - transfers mandatory payments from the income of employees (individuals).

IP is subject to a number of restrictions. Certain types are closed to them. public services, including civil (Article 17, subparagraph three of paragraph 1 of the law of July 27, 2004 under the number 79-FZ). A restriction is placed on the activities carried out. Some types are not available to individual entrepreneurs (among them the production and sale of alcohol, drugs; activities related to the military sphere, etc.). Sometimes legal entities refuse to cooperate with individual entrepreneurs. One of the reasons is the difficulty with VAT (payment and refund).

An important disadvantage of IP status is the (risk) of all available property. In the event of claims arising in the course of activities, funds (including personal property, subject to restrictions established by law) may be recovered from individual entrepreneurs to pay off debts to state bodies or business partners in full size. This fact leads to the fact that an improperly organized business will directly affect the well-being of the entrepreneur. But even for legal entities, there is a possibility of incurring significant material losses of personal property. They bear subsidiary liability (Article 399 of the Civil Code).

Sole proprietorship and marriage contract

It is necessary to pay attention to one more point, which concerns the property and income of the entrepreneur. If the individual entrepreneur is in a civil marriage (officially registered), then everything that is received in the course of activity is subject to division upon divorce. Property, the use of which was carried out only for commercial purposes, is also distributed between the spouses in equal shares. This rule applies even if the status of an entrepreneur was acquired before marriage.

A kind of “insurance” can help in this situation. To prevent unwanted division, it is necessary to conclude a prenuptial agreement, which indicates the current status and procedure for divorce. It is also worth considering that without the consent of the spouse, an individual entrepreneur cannot dispose of real estate acquired in marriage. Even if it is used only for commercial purposes.

Termination of activity

Along with the beginning of the status, its termination has a number of features that must be observed. The entrepreneur has the right at any time own decision stop this activity. To do this, he needs to fill out an application (form No. P26001) and pay a state duty (160 rubles). After submitting the necessary documents to the tax office, a positive decision is obtained and a mark is entered in the state register on the termination of activities. Except given reason The reason for changing the status of an individual entrepreneur may be:

businessman's death
bankruptcy declaration,
injunction to carry out such activities,
invalid certificate of an individual entrepreneur (expiration).

The legal status of an individual entrepreneur has many advantages compared to legal entities and ordinary citizens, but there are also some disadvantages. In any case, it cannot be said that an individual entrepreneur is an ideal form for carrying out commercial activities. With the right approach to build successful business possible regardless of the legal form. In the process of work, it is important to take into account the requirements of the law, to have an idea of the rights and obligations, and then it will be possible to avoid many problems.

Video - "Comparison of IP and LLC"

Whatever the industrial or commercial activity, it is always regulated by certain laws, starting with the Constitution and ending with local regulations. At the same time, legal entities have the same rights and obligations, which differ significantly from the rights and obligations of individuals. At the same time, an individual entrepreneur (IE) has the features of both one and the other subject. Accordingly, the rules governing the activities of both individuals and legal entities can be applied to it. All this creates its own peculiarities of the legal status of an individual entrepreneur, which will be discussed further.

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The nature of duality

Such a dual legal status of an individual entrepreneur has developed due to the peculiarities of national legislation. According to paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, any citizen in the country has the right to engage in entrepreneurial activity without registering a legal entity. Thus, he has the right to officially profit from business activities. However, there is a difference between a legal entity and an individual entrepreneur - the latter has fewer opportunities to conduct commercial activities.

But such limited freedoms are compensated by preferential taxation, independently manage, in addition to their own property, the property of their enterprise. To better understand the features of those and other signs of IP, let's take a closer look, compare similar points.

Similarity to a legal entity

The law establishes that both a citizen of the Russian Federation and a non-resident can engage in entrepreneurial activities on its territory, but only if this activity is registered with the tax authorities. Until the relevant certificate is obtained, such activities are recognized as illegal.

When a citizen receives the status of an individual entrepreneur, he has the following duties and rights:

He can conduct entrepreneurial activities only within the framework outlined by the current legislation. Full list possible areas of such activities are outlined by a special OKVED reference book. Please note that there is a whole list of possible activities that an individual entrepreneur does not have the right to engage in. This is any area of military activity, production and sale medicines, alcohol and more.
Use of personal property in commercial activities. For example, by personal transport you can deliver goods or go for the provision of services.
Settlement account, printing. These are signs that are fundamental for a legal entity, an individual entrepreneur can also have, but at will. Although in the case when he decides to work for UTII, they are prerequisite. This mode assumes the presence of printing or cash register duly registered. Then the individual entrepreneur gets the opportunity to correctly fill out the necessary reporting forms. But if the activity of an individual entrepreneur is not related to the sale of goods, you can do without them.
An individual entrepreneur is allowed to hire employees, but then he must independently make the necessary deductions for taxes and funds.

The legal status of an individual entrepreneur allows him to simultaneously open legal entities, work as an employee, establish charity organisations. The only thing is that an individual entrepreneur cannot hold a municipal or state position.

resemblance to an individual

At the same time, an individual entrepreneur has quite broad rights that are usually vested in an individual. First of all, they include the ability to use personal property for business purposes. Also, he may not pay personal income tax while his certificate of an individual entrepreneur is valid. But he is still obliged, like a legal entity, to pay all the payments provided for by the chosen taxation system.

In addition, the similarities and differences in statuses are as follows:

If an entrepreneur has a spouse, then they can dispose of their property only with their written permission. This applies to both common property and that which is used for commercial purposes.
The responsibility of the IP bears more as an individual, if you do not take into account the necessary fees for the pension fund and taxes.
Full responsibility for loans, regardless of who they were issued to - an individual or an individual entrepreneur. If he cannot repay the loans, his personal property is sold if the amount of his assets is greater than the debt. There is a whole list of property that cannot be sold and alienated under any circumstances.

If an individual is engaged in commercial activities without formalizing it properly, upon detection of such actions, he bears legal and financial responsibility as an individual entrepreneur.

Features of the trial

According to this duality, the question arises, how and where can an entrepreneur protect his interests? After all, legal entities resolve disputes in arbitration courts, and individuals - in courts of general jurisdiction. What should an entrepreneur who has the signs of these two entities do? To solve this dilemma, the legislator recommends proceeding from each disputable situation individually. So, if in one situation an entrepreneur defends his rights as an individual, it is necessary to apply to a court of general jurisdiction. If his rights are affected, as a legal person - to arbitration.

Features of the legal status

Today's laws do not clearly define when a person is engaged in commercial activities and when not. On the one hand, any work that has the goal of making a profit is entrepreneurial. But after all, a citizen can, for example, sell his property not by himself, but through authorized persons or companies. Unfortunately, there is still no single list of rules that would regulate these issues.

It is also assumed that the individual entrepreneur is engaged in such activities systematically. But, without documents, it is difficult to say when and with what frequency the entrepreneur carried out such activities. Therefore, if the question does not concern taxation and various mandatory contributions, it is difficult to determine the legal status of an individual entrepreneur. Therefore, the main sign by which an individual entrepreneur is determined is his registration with a pension fund, a tax office.

IP benefits

Of course, underground business activities have a number of advantages. But when compared with the consequences that arise when such activity is discovered, the benefit is doubtful.

But, having legally issued an IP, a citizen receives a number of advantages. These include:

An individual entrepreneur is the sole owner of the business, except for the need to have permission to operate with property from the spouse.
There is no need to hold meetings of shareholders, fees and so on.
Reporting is submitted according to a simplified system.
Registration is fast and inexpensive. To get a certificate, it is enough to have 800 rubles. and in stock five business days. When registering an LLC, for example, it is necessary to contribute 4 thousand rubles to the budget.
An individual entrepreneur is exempt from property tax, which is intended for commercial activities.
Taxation on a preferential basis. An individual entrepreneur does not pay 13% personal income tax, but pays 6% for simplified taxation or 15% for UTII.

There may also be other preferential conditions that are accepted locally by the authorities. It helps to develop small business in the country.

Limitations and difficulties

In addition to various rights, benefits and benefits, an individual entrepreneur also receives a number of duties, has a special level of responsibility. First of all, it includes the ability to attract personal property to pay off debts that arose in the course of entrepreneurial activity.

When specifying the scope of responsibilities of an IP, the following should be mentioned:

There are certain restrictions for individual entrepreneurs by type of activity, as already mentioned above.
One entrepreneur cannot be registered in the name of several owners, as is the case with a legal entity.
An individual entrepreneur must personally participate in the conduct of business, or appoint an executive director with the right to sign.
The entrepreneur must make contributions to the funds even if he works at a loss or does not work at all.

Status effective date

It is important for a future entrepreneur to know not only his rights, obligations, status advantages and features. Another important nuance is the moment when the status of an entrepreneur comes into force. It is considered to be the day when a certificate of granting him the status of an individual entrepreneur was issued to an individual, as well as a USRIP record sheet. Only from that moment he has the right to openly and officially engage in commercial activities.

In the event that it is discovered that he has been driving it up to this point, he bears administrative responsibility in the form of a fine from two to 20 minimum wages.

Grounds for closing an IP

Speaking about the legal status of an individual entrepreneur, it is definitely worth mentioning the issue of the termination of his commercial activities. As a rule, the basis for this is a personal decision. It is issued in the form of an appropriate application, drawn up on the form No. P26001. You will also have to pay a state duty in the amount of 160 rubles, that is, 20% of the registration fee. When the tax termination decision is made, the register indicates information that this individual entrepreneur has ceased operations.

In addition to the listed nuances, he can finish his work on the following grounds:

The expiration of the document that allows non-residents to stay on the territory of the Russian Federation.
Expiration of the IP certificate.
Bankruptcy court decision.
A court decision to ban business activities for a specific period in connection with criminal or administrative offenses.
Death of a citizen registered as an individual entrepreneur.

Article 23 of the Civil Code determines that any citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur. The head of a peasant (farm) economy is recognized as an entrepreneur from the moment of state registration of the peasant (farm) economy. On the territory of the Russian Federation, foreigners and stateless persons may also engage in entrepreneurial activities without forming a legal entity.

A person who has reached the age of 18 (who has become fully capable) can engage in entrepreneurial activities. However, persons over the age of 16 can be recognized as fully capable with the consent of their parents or by a court decision (emancipation) and engage in entrepreneurial activities without waiting for the age of majority.

It is forbidden to engage in such activities to persons deprived of this right by a court decision, state and municipal employees, incapacitated.

In accordance with article 11 of part 1 of the Tax Code of the Russian Federation, individual entrepreneurs are individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, as well as heads of peasant (farmer) households. At the same time, individuals who, in violation of the requirements of the law, have not registered as individual entrepreneurs and conduct entrepreneurial activities, will be considered individual entrepreneurs in tax legal relations, i.e. they are not entitled to refer to the fact that they are not registered as an individual entrepreneur in the event of disputes with the tax authorities.

The status of an individual entrepreneur is dual. On the one hand, the entrepreneur is subject to the rules governing the legal status of a citizen (individual). On the other hand, doing business brings an individual entrepreneur closer in status to a legal entity. So, for the entrepreneurial activity of citizens carried out without forming a legal entity, the norms of the Civil Code, which regulate the activities of legal entities that are commercial organizations, are accordingly applied, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

However, in general, the differences between legal entities and individual entrepreneurs are significant, especially in terms of property. Since an individual entrepreneur is a natural person, all property belongs to him personally and, when conducting entrepreneurial activities, is not divided in the legislation into home property and business property. Accordingly, no one can ask the individual entrepreneur where he got the equipment on which he works. But at the same time, if the founders of an LLC are liable for the debts of their organization only in the amount of their share in authorized capital, then the individual entrepreneur is liable for business debts with all his property (except for a short list of property that cannot be foreclosed).

In tax legislation, the difference between organizations and individual entrepreneurs is even more significant. Despite the fact that organizations and individual entrepreneurs have general taxes(STS, UTII, ESHN, MET, VAT, etc.), part of the taxes the individual entrepreneur pays as an ordinary individual and does not have, for example, corporate income tax (individuals pay personal income tax), corporate property tax (individuals pay tax on the property of individuals, and only on real estate), IP transport tax is also paid as individuals, according to notifications sent from the tax inspectorate. Also, individual entrepreneurs have a special tax regime that only individual entrepreneurs can use - the patent taxation system (PSN).

Because Since an individual entrepreneur has all his personal property, then he does not have a problem how to put money "in his pocket". Unlike commercial organization, where the founders, in order to receive money from the established organization, need to distribute profits and pay personal income tax on dividends, the individual entrepreneur has all the money earned already and when shifting the entrepreneurial proceeds into his pocket, he does not have to pay additional taxes, except for those already paid by him as an individual entrepreneur with entrepreneurial income.

Individual Entrepreneur (IP)- registered in the manner prescribed by law and carrying out entrepreneurial activities without forming a legal entity.

Status of an individual entrepreneur

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

Legal capacity (the ability to have civil rights and bear obligations);

Legal capacity (the ability to acquire and exercise civil rights by one's actions). Only able-bodied citizens can carry out entrepreneurial activities, that is, those who are able to independently perform legal actions, conclude transactions and execute them, acquire property and own, use and dispose of it. By general rule civil capacity arises in full from the onset of adulthood (upon reaching 18 years of age);

Have a place of residence (a place where a citizen lives permanently or predominantly).

The status of an individual entrepreneur is acquired as a result of state registration of a citizen as an individual entrepreneur.

Registration of an individual entrepreneur

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, and state registration can only be carried out at the place of his official permanent registration at the place of residence.

To register an entrepreneur, you must prepare the following documents:

a copy of the passport and certificate with the TIN number;

receipt of payment of the fee;

an application for registration of an individual entrepreneur of a certain sample in two copies.

Basic rights and obligations of an individual entrepreneur

Citizens registered as individual entrepreneurs have rights and obligations.

IP rights:

Ability to choose the types of activities permitted by law.

The right to hire workers.

Freedom to choose partners and products. The entrepreneur himself determines the market segment in which he will develop his business.

The right to independently determine the cost of goods and services offered.

The individual entrepreneur himself decides how and how much to pay his employees.

The entrepreneur has the right to dispose of the profits as he pleases.

An individual entrepreneur has the right to appear in court as a plaintiff and a defendant.

An individual entrepreneur is a business entity that also has certain responsibilities. Namely:

All individual entrepreneurs are required to adhere to the norms of the current legislation.

All cash transactions are documented. Such documents include, a contract for the supply of goods, etc.

To carry out licensed types of business, an entrepreneur must obtain a state permit - a certificate, patent or license.

All employees who are hired by an individual entrepreneur must be officially registered. That is, the IP concludes with a person labor contract, an agreement on the performance of specific works or other agreements. After completing the documents, the entrepreneur is obliged to make the necessary contributions to the Health Insurance Fund, Pension Fund and the Social Security Fund.

If the activity of the IP causes harm environment, he is obliged to take measures to reduce negative impacts. If a businessman cannot resolve this issue on his own, he must contact the environmental service.

The entrepreneur is obliged to pay taxes to the state treasury in a timely manner.

An individual entrepreneur is a participant in market relations who must always respect the rights of the buyer.

If, for some reason, the data of the individual entrepreneur has changed (last name, place of registration or residence, type of activity), he is obliged to notify the relevant authorities about this - tax office, foundations and other institutions.

IP taxes and fees

An individual entrepreneur is obliged to pay a fixed payment to social funds, regardless of income.

There are four taxation systems:

Ordinary system of taxation (OSNO);

Simplified taxation system (USNO);

Single tax on imputed income (UTII);

Patent taxation system (PSN).

Advantages and disadvantages of IP status

The status of an individual entrepreneur has the following advantages compared to registering your own enterprise:

simplification of the processes of creating and liquidating a business;

free use of own proceeds;

Individual entrepreneur (IP): details for an accountant

On determining the limit on the value of fixed assets when an individual entrepreneur combines the simplified tax system and PSN
The total value of fixed assets involved by an individual entrepreneur in entrepreneurial activities can ... the cost of fixed assets involved by an individual entrepreneur in entrepreneurial activities can ... the determination of the residual value of fixed assets by an individual entrepreneur is carried out according to the rules established ... “artificially” on individual entrepreneurs, but one cannot ignore that individual entrepreneurs combining special ...
Payment of personal income tax by individual entrepreneurs for 2020
... : The procedure for calculating and paying personal income tax by individual entrepreneurs applying the general taxation regime is established ... the appearance during the year of income received by individual entrepreneurs from the implementation of an entrepreneurial ... declaration in the form 3-NDFL by individual entrepreneurs indicates only the amount actually paid ... payment of personal income tax by individual entrepreneurs: the tax authorities do not issue any notifications, an individual entrepreneur himself calculates ...
Completion by an individual entrepreneur of the declaration in the form 3-NDFL
Rules for filling out and submitting a declaration by individual entrepreneurs? An individual entrepreneur must submit a declaration after... completing and submitting a declaration by individual entrepreneurs? Sole Proprietors are required to submit Form 3-... Expenses and Business Transactions for Sole Proprietors”). The total amount of expenses is indicated ... 2 of the Procedure for filling out the declaration): TIN of an individual entrepreneur; revision number (when presenting...
The death of an individual entrepreneur: what about business transactions and taxes?
Operations and obligations of an individual entrepreneur. Property, rights, obligations (obligations) of an individual entrepreneur that existed at the time ... . Documents kept / held by an individual entrepreneur In the course of the activity of an individual entrepreneur, he accumulates ...: transfer wages employees of an individual entrepreneur; pay invoices issued to an individual entrepreneur, accrued taxes; issue...
Responsibility of an individual entrepreneur for violation of the deadlines for submitting the SZV-M form
Circumstances: an individual entrepreneur who has already been brought to administrative responsibility is brought to administrative responsibility ... that the contested legal provision applies to an individual entrepreneur who acts as an insured in relation to ..., if such an obligation is not fulfilled by an individual entrepreneur, it becomes possible to interpret, assuming, .. .one imperfection of the current legislation: now individual entrepreneurs will not be held accountable...
On the impact of the OKVED codes declared in the USRIP on the tax and legal qualification of the activities of an individual entrepreneur
Entrepreneurial activity. On the contrary, if an individual entrepreneur carries out activities outside the scope of types ... information about an individual entrepreneur contained in the Unified State Register of Individual Entrepreneurs. Non-submission (... the totality of the above norms implies that an individual entrepreneur initially has a common (universal) ... 1. The nature of the operation. For example, an individual entrepreneur carries out retail food items...
The Supreme Court supported individual entrepreneurs - "simplifiers"
How to calculate insurance premiums individual entrepreneurs in 2017? Individual entrepreneurs using the USNO with ... are distributed. The revolutionary decision of the Armed Forces of the Russian Federation An individual entrepreneur applying the simplified taxation system with an object ... to the court of first instance. The position of an individual entrepreneur. The individual entrepreneur argues that it is unlawful to calculate ... contributions payable by the individual entrepreneur for himself. But an individual entrepreneur turned to the RF Armed Forces ...
The Supreme Court on the limitation on the value of fixed assets when individual entrepreneurs apply the simplified tax system
Exceeded by an individual entrepreneur during the reporting (tax) period, such an individual entrepreneur, according to ... the determination of the residual value of fixed assets by individual entrepreneurs, is carried out according to the rules established by ... accounting "is not applicable to individual entrepreneurs. Firstly, individual entrepreneurs applying the simplified tax system, on ... the basis of the implementation of entrepreneurial activities by individual entrepreneurs and organizations, manifest themselves and ...
Payment of insurance premiums by individual entrepreneurs for 2020
The amount and in what terms an individual entrepreneur must pay insurance premiums for ... the amount and within what terms an individual entrepreneur must pay insurance premiums for ... . 1 st. 430 of the Tax Code of the Russian Federation, an individual entrepreneur must pay in 2020 ..., the maximum amount of insurance premiums for an individual entrepreneur will be 268,010 rubles ...
Individual entrepreneurs - "simplifiers" and courts against the FIU
Year. This case affects all individual entrepreneurs applying the simplified taxation system, since it is fundamentally ... compulsory pension insurance payable by an individual entrepreneur who pays personal income tax and does not produce ... paid for compulsory pension insurance by individual entrepreneurs for themselves, the base must be calculated ... insurance premiums paid to the FIU. Individual entrepreneurs applying the USNO with the object of taxation ...
Review of letters from the Ministry of Finance of the Russian Federation for July 2019
A person who is not an individual entrepreneur, services from a foreign individual entrepreneur, the obligation to calculate and pay ... if land plots are acquired by an individual entrepreneur in order to carry out entrepreneurial activities ... piercing. In this regard, an individual entrepreneur carrying out the specified entrepreneurial activity ... of electrical wiring in apartment buildings, an individual entrepreneur has the right to apply the patent system ...
Review of legal positions on taxation issues reflected in the judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the IV quarter. 2019
Secondly, the debt is registered with individual entrepreneurs, lawyers, notaries engaged in private practice ... write-offs of the corresponding amounts have lost the status of an individual entrepreneur or lawyer or have ceased to engage in ...) taxpayers - individuals who are not individual entrepreneurs, pay tax no later than 1 ... activity without registration as an individual entrepreneur, since the income he received ...
Review of letters from the Ministry of Finance of the Russian Federation for November 2019
If an individual with the status of an individual entrepreneur simultaneously performs labor duties ... of persons and (or) individual entrepreneurs. If an individual entrepreneur has a patent for repair, cleaning ... the specified patent. In the event that an individual entrepreneur, in addition to entrepreneurial activity, specified in ... a different taxation regime. Accounting for expenses by an individual entrepreneur using PSN, in particular, the obligation ...
Review of letters from the Ministry of Finance of the Russian Federation for December 2019
07-14/93614 The sale of property by individual entrepreneurs recognized as taxpayers of the value added tax ... of metals transferred free of charge to organizations and individual entrepreneurs does not calculate VAT. In the case of ... other entrepreneurial activities as an individual entrepreneur, such a payer pays insurance premiums ... of legal entities or other individual entrepreneurs when applying the PSN by an individual entrepreneur by type of entrepreneurial ...
Review of letters from the Ministry of Finance of the Russian Federation for September 2019
Over 150 square meters, an individual entrepreneur has the right to apply a simplified taxation system ... the cost of goods produced by individual entrepreneurs who subsequently terminated the status of an individual entrepreneur and ended their management ... more than 150 square meters, an individual entrepreneur has the right to apply a simplified taxation system ... an individual who is not individual entrepreneur, cash register equipment applied by the insurer...

The legal status of an individual entrepreneur is a person. Details about the activities of individual entrepreneurs

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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 of 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: the federal law dated 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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