The current legislation grants the right to engage in entrepreneurship in the forms listed by it. One of them is a sole trader.

general characteristics

Legal status individual entrepreneur- this 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, which involves the personal employment of 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;
• the goal is to achieve an economic result, to make a 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 adolescent 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 legitimacy of the implementation entrepreneurial activity it is required to comply with the administrative procedure and register as an individual entrepreneur. State bodies, authorized to act the fact of obtaining the status of an individual entrepreneur, the tax authorities are named. 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 the property in commercial activities, the individual entrepreneur is not obliged to separate it in any way from the rest, 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 under an 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, and 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 by certain modes of transport (for example, by 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 fully covered by the status of the employer, including the relevant obligations provided for by labor and tax legislation (to maintain personnel records management, transfer personal income tax as a tax agent, etc.).

IP responsibility

If a person violates the current legislation within the framework of his ordinary commercial activities, he is subject 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 untimely 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 grave 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 of 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 also recognized that if the 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 court proceedings. 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 to 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 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.

Cases of bankruptcy 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 property belonging to him is introduced, which takes place in accordance with civil procedural legislation, and the status of an individual entrepreneur is lost.

Almost every citizen can open an IP. The legal status of an individual entrepreneur has a lot of advantages over such a legal form as a legal entity. After all, the owner of the IP can manage without deep knowledge of accounting and without an accountant. However, even in this seemingly simplest area, there are a lot of pitfalls, so it’s worth getting acquainted with the legal personality of an individual entrepreneur even before contacting the IFTS.

Who can become an entrepreneur

Any adult, capable and respectable citizen of the Russian Federation can receive the coveted status. Provided that he has a residence permit, and the type of future activity is included in the list allowed for this legal form.

Even if the age of majority is still far away, a citizen can try his luck with the consent of his parents (guardians), a court decision on full legal capacity or a copy of the marriage certificate.

The following persons will receive an unequivocal refusal to register as an individual entrepreneur:

• In whose name IP is already opened, since the federal law No. 129 prohibits the opening of two or more individual entrepreneurs by one citizen.
• Persons who were refused by a court decision (Federal Law No. 129, 22.1 art., 4 p.).
• Persons convicted under articles 105.125, 228.245, 126.127, 275.284, 131.135, 205.227, 150.157 of the Criminal Code of the Russian Federation.
• Incapacitated or drug addicted persons.
• Civil servants and employees of municipal institutions.
• Foreigners without a temporary residence permit.

How to get IP status

The only body that is authorized to register an individual entrepreneur is the Federal Tax Service. But even here there are nuances. A citizen must apply to the authority at the place of residence, but not all authorities are endowed with registration powers, for example, in Moscow there is only one such branch - the 46th.

To obtain the legal status of an individual entrepreneur, you need to provide a mandatory package of documents to the registration window of the Federal Tax Service Inspectorate and pay a state duty. Everything is simplified to the limit here, since the IP works alone and does not need a charter designed to divide rights, duties and shares of capital between co-founders.

You can send documents to the Federal Tax Service not only in person, but also in other ways:

• by mail with a description of the attachment;
• through a trustee in the presence of a power of attorney certified by a notary;
• online through the FTS website.

Status characteristic

Entrepreneur is simple individual, which has the right to conduct commercial activities without forming a legal entity and is endowed with specific rights and obligations.

The legal personality of an individual entrepreneur is characterized by the fact that the same rules apply to individual entrepreneurs as to natural persons, as well as some rules of the Civil Code of the Russian Federation that regulate the activities of legal entities. This duality is main feature civil legal status individual entrepreneur.

What is IP based on?

As soon as the individual entrepreneur receives the USRIP record sheet (a certificate has not been issued since 2017) and collects all the documents necessary for entrepreneurship, he can start work.

Unlike legal entities, entrepreneurs do not have constituent documents, since they are not necessary. Why? A private businessman acts alone, and after registering an IP, a new commercial facility is not created, even the TIN of the IP and the TIN of an individual are the same number. But the organization can be owned by several founders at once, so they need a charter with a clear distribution of rights, duties and shares of capital. Yes, and TIN organizations are assigned a separate one, in no way connected with the TIN of the founder.

If a legal entity acts according to the charter of an enterprise, then an individual entrepreneur - exclusively based on the very fact of acquiring IP status. In contracts, he must indicate his status and indicate the required details. There is no need to make any clarifications in the form of "acting on the basis of ...".

However, in order for the actions of the entrepreneur to be legal, he must store in his accounting department and provide, as necessary, all mandatory documents. Both legally important and accounting. Legally important papers include:

• passport of a citizen of the Russian Federation;
• the USRIP record sheet, which has been issued instead of a certificate since 2017;
• certificate of registration, which was issued before 2017;
• certificate of TIN;
• notice of tax registration.

The list of documentation secondary in importance depends on the type of activity and on the specifics of doing business. It may include:

• personnel nomenclature (if the entrepreneur employs workers);
• health and safety briefings (for individual entrepreneurs with staff);
• licenses (when performing specific types of work);
• tax documentation (mandatory for all reports, declarations and other papers).

Rights and benefits

A citizen who has received the legal status of an individual entrepreneur retains the rights of an individual and acquires a number of specific rights:

• He has the right to perform all actions not prohibited by law, the purpose of which is to make a profit.
• Features of the legal status of an individual entrepreneur allow him to count on protection in arbitration courts, if the dispute concerns entrepreneurial activity, or in civil courts, if the dispute affects civil law relations.
• IP may use commercial purposes their personal property and property, for example, vehicle. In this case, the norms of the law for individuals apply to him, that is, he will pay the transport tax as an individual. The same property can be used for personal purposes.
• The status of an individual entrepreneur allows you to apply the patent taxation system, on which there is absolutely no reporting. Plus the taxpayers special regimes(USN, UTII) may not pay personal income tax and VAT.
• An entrepreneur has the right to join the ranks of employers, but in some special regimes the number of hired employees is limited. For example, only employers who have hired no more than 10 people can switch to PSN.
• A "private trader" has the right to work for hire, enter into legal relations as an individual, become a founder or co-founder of organizations. He can become the director of his own IP, but in this situation he will have to pay insurance premiums for himself and as an individual entrepreneur, and as an employee.

Responsibilities

The special legal status of an individual entrepreneur imposes on him obligations and restrictions that apply to individuals and legal entities. Among the most important are:

• Mandatory payment of taxes, the list of which depends on the chosen tax regime.
• Paying contributions to your pension and health insurance. And if the taxpayer hired staff, then contributions for him: on account of a future pension, for medical service and in the FSS (Social Insurance Fund).
• Delivery of certain reports, the type of which depends on the taxation system, and storage of all acts, contracts, legally important papers and other documents within the period established by legislators.
• The impossibility of entering the state, civil and any other service.
• Conducting only those activities that are permitted for individual entrepreneurs and entered in the USRIP at the time of registration.

  To change the main or additional types of activity, you need to apply for a change in information to the USRIP.

Another important feature of the civil law status of an individual entrepreneur is that he is liable for unfulfilled obligations with all his property and property even if they are not engaged in business. And he cannot dispose of property acquired during marriage without the consent of the spouse. Of course, if this nuance is not provided for in the marriage contract.

Loss of entrepreneur status

The status of an individual entrepreneur is canceled:

• by personal decision of the businessman;
• in case of death;
• By the tribunal's decision;
• when canceling a permit for temporary/permanent residence of a foreigner in the Russian Federation.

Features of bankruptcy

Business is always risky. Even well-thought-out strategies cannot give a 100% guarantee of stable growth. If debts grow like a snowball, and the entrepreneur’s funds are no longer enough to pay debts to creditors, the arbitration court will rule on the bankruptcy of the individual entrepreneur.

An entrepreneur can apply for bankruptcy:

• the business entity itself;
• creditors, but only those whose requirements are directly related to the activities of this individual entrepreneur;
• authorized body.

If the bankruptcy procedure has already begun, other creditors whose requirements do not correlate with the activities of the individual entrepreneur, as well as ordinary persons acting as creditors, can also present their claims.

Persons with the status of an individual entrepreneur are liable to the court with all their property. And those that are involved in entrepreneurship, and those that are used only for personal needs.

State of affairs after bankruptcy:

• The court enforces the claims of creditors in a special manner (according to the degree of importance). After making the calculations, for which there were enough funds, the businessman is released from the fulfillment of all remaining obligations related to entrepreneurship. But not from personal requirements.
• At the time of bankruptcy, the state registration of an individual entrepreneur and all licenses issued to a businessman are canceled.
• After bankruptcy, a citizen will not be able to restore his legal status as an individual entrepreneur. It will also not be possible to get it again until 5 years have passed after the completion of the bankruptcy procedure.

Advantages and disadvantages

The dual legal status of an entrepreneur has its advantages and disadvantages, which can help or hinder business development.

Some regions seek to support small businesses and introduce a huge number of benefits, which makes the status of an entrepreneur even more attractive. However, when choosing a form of legal personality, it is necessary to evaluate not only the simplicity and complexity of doing business. Some will be comfortable within the framework of entrepreneurship, and some will feel cramped, so before making a final decision, weigh the pros and cons.

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Course work

Legal status of an individual entrepreneur

Introduction

Conclusion

Applications

individual entrepreneur farmer registration

Introduction

The transition of the Russian Federation to market economy gave citizens the freedom to carry out entrepreneurial activities, for which they were 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.

The methodology and methodology of the research 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, general theory law, 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, article 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 activity without forming a legal entity from the moment 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 at the same time, 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, an event that occurred at least twice fits into the concept of "systematicity". 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, adverse consequences are assigned to him, which arose 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 for 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 to with 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 the absence 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 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 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. It is obvious that 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, 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 activities are 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 of an 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 authority is to verify the completeness and correctness of the execution 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, township, 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 on the types and number of economic activities; 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. Original or copy of the document confirming the established by law Russian Federation in the order of the address of the place of residence of an individual registered as an individual entrepreneur in the Russian Federation. If the submitted copy of the document proving the identity 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 legal representatives of persons restricted by the court in their legal 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 activities as an individual entrepreneur.

Article 22.3 of the Law on State Registration identifies six circumstances in the presence of which the registering body 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 the 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 in connection with 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 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, on the amounts of 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 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 peculiarities 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 activity as an individual entrepreneur on the basis of the entry into force of a court sentence, by which the entrepreneur was sentenced to 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. The 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 by an individual of activity 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 the expiration of the said document, is carried out on the basis of information received by the registering body on 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 have ceased their activities as individual entrepreneurs contained in the state register is subject to deletion 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 periods, 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 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. Handbook of an individual entrepreneur: a 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 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: 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

Annex 3

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The concept and general features of entrepreneurial activity of citizens. State registration of an individual entrepreneur. Features of the responsibility of an individual entrepreneur. Voluntary and forced termination of activities.

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 entrepreneurial activities 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 the authorized capital, then the individual entrepreneur is liable for entrepreneurial debts with all his property (except for a short list of property that cannot be levied).

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 those sent from tax office notifications. 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.

Whatever 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 do who has the signs of these two subjects? 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 rules governing these matters.

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 feature by which an IP is determined is its registration in pension fund, 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.