Legal regulation of entrepreneurial activity. Legal regulation of entrepreneurial (commercial) activities

Entrepreneurial relations have a complex content and structure.

The first group of such relations is ϶ᴛᴏ relations associated with organization entrepreneurial activity. Material published on http: // site
It is worth noting that they are based on the right of citizens to engage in entrepreneurial activities, its development, determining the entrepreneurial legal capacity of citizens, creating a legal entity, establishing state registration citizens as individual entrepreneurs, legal entities, licensing, as well as organizational and property relations. These relations are interconnected by subject unity - they will be entrepreneurial. According to the ϲʙᴏ method of legal regulation - ϶ᴛᴏ diversified relations.

The second group is the relations connected with the entrepreneurial activity itself. The dominant position is occupied by civil law regulation. Although there are a number of cases state influence on private law relations - for example, state regulation of prices for products and services of natural monopolies, etc.

The third group is closely related to the first and second. But if there the initiative side of the organization of entrepreneurial activity will be mainly a citizen, other business entities, then here the state establishes the rules and consequences of their violation, protecting public and private interests.

The fourth group is ϶ᴛᴏ on-farm relations that arise in large business structures. Regulated by local regulations.

The specifics of the legal regulation of entrepreneurial activity finds expression in the combination, interaction of private law and public law interests, private law and public law means. In relation to some actions, a private law means of regulation is applied - an agreement. In other cases, public law means are used.

Treaty- the main legal means of private law. When ϶ᴛᴏm, a public law impact on contractual relationship. Many agreements are built in ϲᴏᴏᴛʙᴇᴛϲᴛʙ and with Standard contracts approved by government agencies. A private law remedy acquires a public law character, being sanctioned by the state.

Entrepreneurial turnover often cannot be carried out without the use of public legal means. So, in ϲᴏᴏᴛʙᴇᴛϲᴛʙii from Art. 46 of the Law on Companies with limited liability big deal may be concluded if the general meeting of participants makes a decision to conclude it. Such a decision cannot be attributed to private law means, since it involves a managerial action. The state influences both the contract and its individual conditions.

Private law means can be directly used in public law relations. So, the tax credit is made out by the contract.

Many private legal remedies are being transformed into private public legal remedies.

A feature of entrepreneurial activity is that it is a sphere of interaction between private and public interests, and its regulation is carried out using public law and private law means.

It is a set of legal norms governing business relations and others closely related to them, including non-commercial relations, as well as relations on state regulation of the economy in order to ensure the interests of the state and society.

The subject of business law is public relations regulated by the rules of business law.

Legal regulation methods

Method It is a way of influencing social relations.

In business law, there are two possible way impact:

civil law (based on equality of arms, on economic instruments of regulation)
administrative-legal (based on the nervous situation of the parties - from the relationship of power and subordination)

The following methods are used:

Autonomous decision method - matching method. With this method, the subject of entrepreneurial law independently decides one or another issue, and when entering into legal relations, he does this in agreement with its other participants.
In the process of state regulation of entrepreneurial activity, method mandatory prescriptions . With this method, one side of the legal relationship gives the other a prescription that is mandatory for implementation.
Recommendation Method. When applying it, one side of the legal relationship gives a recommendation on the procedure for doing business.
The prohibition method. It is used when prohibitions are established to prevent certain actions by business entities.

Business Basics

At any economic system the production of goods and services is carried out by many enterprises. However, only in a market economy does an enterprise (firm) act as an independently acting entity.

Entrepreneurial activity can be defined as a special kind of activity of combining and organizing factors of production (resources) for the production of material goods or services in order to realize the entrepreneur's own interests.

Entrepreneurial activity- this is an initiative, independent activity of citizens, aimed at obtaining and carried out on their own behalf or on behalf of.

The following features follow from the concept of "entrepreneurial activity":

independent activity of capable citizens;
initiative activity aimed at the realization of one's abilities;
risky nature of entrepreneurship;
a long process aimed at the systematic extraction of profit;
lawful activities carried out by both individuals and legal entities for the purpose of producing goods, their sale to other market entities, performing work and providing services.

Business entities:

citizens of the Russian Federation;
citizens of foreign states;
association of citizens (collective entrepreneurs). The status of an entrepreneur is acquired after the state registration of a legal or natural person. Entrepreneurial activity cannot be carried out without registration.

Entrepreneurial activity can be carried out with education or. is carried out by a citizen - an individual entrepreneur who has passed state registration.

The goals and interests of a particular entrepreneur can be very different:

self-realization,
obtaining high and constant income,
market conquest,
survival in long term etc.

However, in microeconomics, it is customary to assume that the main motive for entrepreneurial activity is obtaining maximum profit(just as when analyzing consumer behavior, we proceeded from the desire of the latter to maximize satisfaction (utility) from the consumption of goods available to him).

Among the most serious arguments in favor of profit maximization as the main goal of a business are the following:

Profit is the universal measure of business performance, and very few firms have the luxury of taking actions that reduce profits. In most cases, the influence of other goals on the behavior of the firm is relatively small.
Tough competition, in which only the most efficient firms survive, also forces firms to strive to maximize their profits.
The profit maximization assumption successfully explains and predicts the behavior of individual firms, as well as the dynamics of their prices and production volumes.

Choice of the form of business organization

Organizational and legal form

Organizational legal form legal entity- this is a set of specific features that objectively stand out in the system of general features of a legal entity and significantly distinguish this group from all others.

According to the organizational and legal form, each class of legal entities is divided into groups.

Commercial organizations can only be created in the forms: , business companies, state and municipal unitary enterprises.

Non-Profit Organizations can be created in the form: consumer cooperatives; public and religious associations; owner-funded institutions; charitable foundations and in other legally permitted forms.

Principles of business law

Entrepreneurial activity Russian state is carried out in accordance with the principles enshrined in the Constitution of the Russian Federation and Article 1 of the Civil Code of the Russian Federation.

At the same time, the legal regulation of business relations is based on other principles, namely:

freedom of enterprise
legal equality of different forms of ownership
freedom of competition and restriction of monopolistic activity
legitimacy in business.
state regulation pd.

Article 1. Civil Code of the Russian Federation Basic principles of civil legislation

civil law is based on the recognition of the equality of participants relations regulated by it, inviolability of property, freedom of contract, the inadmissibility of arbitrary interference by anyone in private affairs, the need for unhindered exercise of civil rights, ensuring the restoration of violated rights, their judicial protection.

Citizens ( individuals) and legal entities acquire and exercise their civil rights by their own will and in their own interest. They are free to establish their rights and obligations on the basis of the contract and to determine any conditions of the contract that do not contradict the law.
Civil rights may be restricted on the basis of federal law and only to the extent necessary to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of others, to ensure the defense of the country and the security of the state.

Goods, services and financial resources roam freely throughout the territory Russian Federation.
Restrictions on the movement of goods and services may be introduced in accordance with federal law, if necessary to ensure safety, protect human life and health, protect nature and cultural values.

Entrepreneurial law as an academic discipline

The study of business law as an academic discipline consists in teaching the basics of the legal mechanism for regulating entrepreneurial activity as a complex of property relations: its subjects, objects, grounds for the emergence, exercise of rights; contractual obligations in business activities; protection of rights, etc., as well as in developing skills to apply the law in solving legal issues arising in the activities of entrepreneurs.

Business Law as an academic discipline reflects the main aspects of the legal regulation of both entrepreneurial activity and the activities of entrepreneurs.

The concept of business legislation

Legislation on entrepreneurial activity is the legal acts of various state bodies, which contain legal norms for regulating entrepreneurial activity. Depending on the legal force of acts containing legal norms, the sources of business law are divided into four large groups: laws, acts of federal bodies government controlled, acts of state executive bodies, acts of executive bodies of the constituent entities of the Russian Federation.

Types of acts containing norms of business law

Law — normative act adopted by the representative body state power Russian Federation or its subjects. According to the current legislation, federal constitutional laws are distinguished, federal laws, laws of subjects of the Federation.

federal constitutional law- a normative act adopted by the Federal Assembly in compliance with the procedure established by the Constitution, introducing amendments and additions to the Constitution of the Russian Federation, as well as a law, the adoption of which is specifically provided for in the Russian Federation.

the federal law- a normative act adopted by the Federal Assembly on all other issues that should be regulated by laws. Federal law cannot contradict constitutional laws.

Law of the subjects of the Russian Federation- a normative act adopted by the highest representative body of a subject of the Federation.

Acts of federal government bodies include presidential decrees and government decrees.

Acts of federal executive authorities are normative acts adopted by ministries and departments and mandatory for use by enterprises and citizens. Ministries and departments, other bodies and institutions have the right to issue normative acts within the limits and cases provided for by federal laws, presidential decrees and decrees of the government of the Russian Federation.

Normative acts are also acts of legislative and executive bodies of the constituent entities of the Russian Federation.

Of great importance are the decisions of the Presidium (Plenum) and the letters of the Supreme Arbitration Court of the Russian Federation, commenting on and explaining the application of normative acts. The rulings and decisions of the judiciary are called "jurisprudence".

Normative legal acts of a lower level are applied provided that its norms do not contradict acts of a higher level and the latter do not contain norms regulating these civil law social relations.

customs business turnover applied in the field of business. The custom of business turnover is a rule of conduct that has developed and is widely used in any area (business activity), not provided for by law, regardless of whether it is recorded in any document. Only those business practices that are inconsistent with the provisions of the law or the contract that are binding on entrepreneurs are not subject to application.

Along with internal laws and other legal acts, generally recognized principles and norms serve as sources of business law. international law, such as, for example, freedom of trade, etc., as well as international treaties of the Russian Federation, which are integral part Russian legal system. International treaties apply directly to relations governed by civil law, except when their application requires the issuance of a Russian act. If an international treaty of the Russian Federation establishes other rules than those provided for by civil legislation, then the rules of the international treaty shall apply.

abstract

Legal regulation of entrepreneurial activity

Introduction

1. Legal regulation of entrepreneurial activity in the Russian Federation

1.1 The concept and signs of entrepreneurial activity

1.2 Legal regulation of entrepreneurial activity

1.3 Concept, subject, method, system and sources of civil law

2. Business contracts. Main types and features

2.1 Principles and procedure for concluding business contracts

Conclusion

Bibliography

Introduction

Entrepreneurial activity and the social relations that develop in connection with its implementation.

The function of such regulation is performed by the norms of the most various industries law: constitutional, international, civil, administrative, labor, financial, environmental, land, etc. The totality of such norms related to the regulation of entrepreneurship is often combined under common name"business law" (economic law).

especially importance, in such regulation have constitutional guarantees of entrepreneurship. According to the Constitution of the Russian Federation (Article 34), everyone has the right to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law. Thus, at the constitutional level, the necessary prerequisite for free enterprise is established - the universal entrepreneurial legal capacity of citizens. In addition, recognizing the right to private property, including land and other natural resources, the Constitution of the Russian Federation enshrines the most important economic guarantee of entrepreneurial activity (Articles 35, 36).

Nevertheless, the main role in the regulation of entrepreneurship belongs to the norms of civil and administrative law. Civil law determines the legal status of individual entrepreneurs and legal entities in property circulation, regulates property relations and contractual relations. The norms of administrative law establish the procedure for state registration of business entities, the procedure for licensing certain types entrepreneurial activity, etc. At the same time, civil law is the basis of private law regulation of entrepreneurial activity, and administrative law is public law. The leading role in the mechanism of legal regulation of entrepreneurship belongs to the norms of private law, and especially civil law.

This is not surprising, if we recall the features characterizing entrepreneurial activity, organizational and economic independence, initiative, implementation at one's own risk, focus on making a profit.

The relevance of the topic is the change in economic relations in Russia, the emergence of diverse forms of ownership, the development of entrepreneurial activity. All this influenced the formation of legislation, including the system of state regulation in the field of production, work, services, and their quality. Currently, the process of reforming the system of legislation in the field of legal regulation is being actively carried out.

The purpose of the work is to determine the main directions for the development of the foundations of legal regulation in the field of production and sale of products and related processes.

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

The concept and signs of entrepreneurial activity are considered;

The legal regulation of entrepreneurial activity in the Russian Federation is considered;

The concept of a business contract is considered;

The main types and features of business contracts are indicated.

The principles and procedure for concluding business contracts are considered.

1. Legal regulation of entrepreneurial activity in the Russian Federation

1.1 P concept and signs of entrepreneurial activity

In the context of the emerging in Russia free market goods, works and services, the scope of entrepreneurial activity is expanding. Entrepreneurial activity is understood as an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by citizens and legal entities registered as entrepreneurs in the prescribed manner.

This definition reflects six features of entrepreneurial activity:

Her independent character;

Implementation at your own risk, i.e. under the sole responsibility of entrepreneurs;

The purpose of the activity is to make a profit;

Sources of profit - use of property, sale of goods, performance of work or provision of services;

The systematic nature of making a profit;

The fact of state registration of business participants.

The absence of any of the first five signs means that the activity is not entrepreneurial. To qualify an activity as entrepreneurial, a sixth (formal) feature is also needed. However, in some cases, the activity can be recognized as entrepreneurial even in the absence of formal registration of the entrepreneur. A citizen who carries out entrepreneurial activities without registering as an individual entrepreneur is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur.

Knowledge of all legal, i.e., based on the formula of the law, signs of entrepreneurial activity is also necessary in the presence of state registration of an entrepreneur, since it can be carried out in violation of the law. In some cases, persons who are unable to independently carry out such activities (incapacitated), bear independent property liability or do not have the goal of systematic profit making are registered as entrepreneurs. In such cases, the registration may be declared invalid by the court, and if the violations of the law committed during the creation of a legal entity are irreparable, it may be liquidated.

1.2 Legal regulation of entrepreneurial activity

It is necessary to distinguish between entrepreneurial activity and the activity of entrepreneurs. Entrepreneurs not only conclude contracts and are responsible for their violation, but also attract employees, pay taxes, customs duties, bear administrative and even criminal responsibility for the commission of unlawful acts. The activities of entrepreneurs cannot be either a privilege or a burden of any one branch of law, as well as some kind of complex “business code”. It is regulated and protected by the norms of all branches of law - both private (civil, labor, etc.) and public (administrative, financial, etc.).

Diversified norms on the activities of entrepreneurs provide, for example, federal laws of June 14, 1995 No. 88-F3 "On state support for small businesses in the Russian Federation" and of December 29, 1995 No. 222-F3 "On a simplified system of taxation, accounting and reporting for small businesses”, as well as Decree of the President of the Russian Federation of April 4, 1996 No. 491 “On priority measures state support small business in the Russian Federation”. In particular, they provide:

The procedure for issuing a patent for the right to apply a simplified system of taxation, accounting and reporting of individual entrepreneurs and legal entities - small businesses;

Benefits for granting loans to them;

However, this does not mean that all branches of law equally regulate the entrepreneurial activity itself. Since the content of entrepreneurial activity primarily and mainly consists of property relations of legally equal subjects, that is, what is regulated by civil law, we can talk about civil law regulation of entrepreneurial activity on the basis of the civil code and other civil legislation. This, of course, requires the assimilation of the basic provisions of civil law and taking into account, on this basis, the features of civil law regulation of business relations as a type of civil law relations.

Entrepreneurial law reflects the main aspects of civil law regulation of both entrepreneurial activity and the activities of entrepreneurs.

1.3 Concept, subject, method, system and sources of civil law

Civil law is a set of legal norms regulating property and related personal non-property relations based on equality, autonomy of will and property independence of their participants. Civil law as the leading branch of private law has its own subject, method, system and sources.

The subject of civil law is property and personal non-property relations. Property relations are property relations and other real relations, relations associated with exclusive rights to the results of mental labor (intellectual property), as well as relations arising within the framework of contractual and other obligations. Associated with property relations are recognized such personal relations as, for example, relations of authorship for works of science, literature, art, inventions and other ideal results of intellectual activity.

The complex of entrepreneurial property relations is an important element of the subject of civil law. The Civil Code, other laws and other legal acts containing civil law norms not only give a legal definition of entrepreneurial activity, but also regulate the features of the sources of its civil law regulation, its subjects and their participation in obligations. An important type of business activity regulated by civil law is investment activity, i.e. investment ( Money, target bank deposits, shares, securities, technologies, licenses, etc.) and a set of practical actions for their implementation.

Civil law does not regulate, but nevertheless protects the inalienable rights and freedoms of a person and other non-material benefits not directly related to property relations, such as, for example, life and health, personal dignity, personal integrity, honor and good name, business reputation, personal and family secrets. Not being purely entrepreneurial, these rights and freedoms play an important role in the life and work of entrepreneurs.

Civil law is not the only branch of law that regulates property relations. Some of these relationships are regulated by other branches of the private or public law. So, property relations on payment wages governs labor law, for the payment of taxes and duties - financial law, and for the payment of administrative fines - administrative law. As a result, in order to delimit civil law as a regulator of entrepreneurial activity from other branches of law that also regulate individual property relations of entrepreneurs, it is necessary to take into account a set of special techniques and means, i.e., the specifics of the method of influence of civil law on the relations it regulates.

The civil law method is characterized by the legal equality of participants in regulated relations, autonomy, that is, the independence of the will of each of them, and their property independence. None of the participants in civil law relations is in a state of power and subordination, order and execution. As a result, by direct order of paragraph 3 of Art. 2 of the Civil Code, to property relations based on administrative or other power subordination of one party to the other, including tax and other financial and administrative relations, civil law, according to general rule, does not apply.

The method of civil law is sometimes called the method of coordination, entitlement, permission, horizontal connections. The properties of the civil law method of regulating property relations are most adequate to the conditions of a free market, a competitive environment and the needs of entrepreneurs. They are based on such basic principles of civil law as the inviolability of property, freedom of contract, the inadmissibility of arbitrary interference in private affairs, the unhindered exercise of civil rights, ensuring the restoration of violated rights and their judicial protection.

An important feature of the civil law method is the optionality of many civil law norms. Dispositive norms contain a certain general rule (general model) of the participants' behavior, allowing the possibility for them to form a different model if this follows from another law and (or) agreement of the parties themselves. For example, by virtue of paragraph 1 of Art. 223 of the Civil Code, the right of ownership of the purchaser of a thing under an agreement arises from the moment it is transferred, unless otherwise provided by law or the agreement. In the same way, the risk of accidental loss or accidental damage to property, according to the general rule of dispositive art. 211 of the Civil Code, is borne by its owner, unless otherwise provided by law or contract.

Using these articles of the Civil Code, an entrepreneur - the seller of a thing, wanting to quickly get rid of the risk of its accidental destruction and knowing that the buyer is very interested in acquiring it, can persuade the latter to provide in the contract that the ownership will pass to him not from the moment the thing is transferred, but, say, from the moment of signing the treaty or its entry into force. The civil law method allows entrepreneurs - market participants to freely compete with each other, to achieve the optimal balance of mutual interests, to the greatest extent satisfying the needs of consumers in the necessary goods, works and services.

The system of civil law is formed by civil law norms and their blocks, including civil law institutions and superinstitutions, the external expression of which can be the structural elements of the most important act of civil legislation, consisting of civil law prescriptions, combined into articles and collections of articles: paragraphs, chapters, subsections, sections and parts.

The sources of civil law are the Constitution of the Russian Federation, civil legislation and other acts containing civil law norms; business practices; generally recognized principles and norms of international law and international treaties of the Russian Federation. The Constitution of the Russian Federation, which has the highest legal force, direct effect and applied throughout the territory of the Russian Federation, is the foundation of civil legislation. Moreover, since the courts of the Russian Federation in civil cases increasingly refer to specific articles of the Constitution, the Plenum of the Supreme Court of the Russian Federation on October 31, 1995 adopted Resolution No. RF in judicial practice.

According to Art. 71 p. "o" of the Constitution of the Russian Federation, civil legislation is under the jurisdiction of the Russian Federation and consists of the Civil Code and other federal laws adopted in accordance with it, whose norms must comply with the Civil Code. Other sources of civil law are by-laws: decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, acts of federal executive bodies (orders, instructions, rules, etc.). The norms of civil law contained in laws other than the Civil Code must comply with the Civil Code. In turn, similar norms of by-laws should not contradict both the Civil Code and other laws, and acts of higher executive authorities.

Along with national (internal) laws and other legal acts, the generally recognized principles and norms of international law, such as, for example, freedom of trade, navigation, etc., as well as international treaties of the Russian Federation, which are an integral part of the legal system of Russia, serve as sources of civil law. International treaties apply directly to relations regulated by civil law, except when their application requires the issuance of an internal Russian act. If an international treaty of the Russian Federation establishes rules other than those stipulated by civil law, the rules of the international treaty shall apply.

The considered two types of sources regulate any civil legal relations. As for the third type - business customs - it is used only in the field of entrepreneurial activity. The custom of business turnover is recognized as a rule of conduct that has developed and is widely used in any area of business activity, which is not provided for by law, regardless of whether it is recorded in any document. Examples of such customs are often used in seaports norms of time for loading and unloading vessels, taking into account the subtleties associated with tonnage, type of cargo and vessel, weather, etc. conditions of maritime transportation. Only those business practices that are inconsistent with the provisions of the law or the contract that are binding on entrepreneurs are not subject to application.

2. Business contracts. Main types and features

The contract is a universal legal form of organization and regulation of economic relations. It allows you to most fully determine the mutual rights, obligations and responsibilities of participants in economic legal relations. The contract is the main way to implement such principles of economic turnover as compensation and equivalence.

In general, the functions of the contract in the economic sphere (commercial contract) are as follows: the contract acts as a means of expressing the common will of the producer and consumer, which determines the correct pace of supply and demand and serves as a guarantee of product sales. The treaty is the most convenient legal means, representing the emerging in the process of implementation economic activity relations based on the principle of mutual interest of the parties to these relations, the contract gives these relations the form of obligations, determines the procedure and methods for their implementation. The agreement provides for ways to protect the subjective rights, legitimate interests of the participants in these relations in case of non-fulfillment or improper fulfillment of obligations.

The contract in the field of economic activity by right nature is a kind of civil law contract, general concept which is enshrined in Art. 390 GK. In accordance with it, the agreement of two or more persons on the establishment, change or termination of civil rights and obligations is recognized as an agreement. Economic activity as a sphere of application of a civil law contract determines its features. One of them is the subject composition of the economic contract. The parties or one of them are commercial organizations in various organizational and legal forms, non-profit organizations carrying out entrepreneurial activities within the limits of the rights granted to them by the legislation and founding documents, individual entrepreneurs.

Based on the foregoing, we can conclude that the same contract can be commercial (if both parties to the contract are entrepreneurs), civil law (if both parties to the contract are not entrepreneurs), entrepreneurial, for one party - an entrepreneur, and civil law (domestic) for the other party who is not an entrepreneur. In the latter case, the rules of economic legislation apply to the entrepreneur, and the rules of civil law apply to the non-entrepreneur.

Thus, based on the subject composition, commercial contracts are contracts, both parties of which are entrepreneurs (supply contract, contracting contract, contract for the supply of goods for state needs), as well as contracts, one of the parties to which, by virtue of a direct indication of an act of legislation, can only be an entrepreneur ( treaty retail purchase and sale, an energy supply agreement, a rental agreement, a household contract, an agreement on trust management of property, a loan agreement, etc.).

The second sign of a commercial contract is the purpose for which it is concluded. Since the purpose of economic activity is the systematic receipt of profit, the contract in this area is concluded with the same purpose. The indicated sign of commercial contracts implies the reimbursable nature of the relations mediated by them for the transfer of material and intangible benefits. Any contract in accordance with the Civil Code is supposed to be paid.

If an entrepreneur acts as a party to a donation agreement, which by its legal nature is only gratuitous, such an agreement is not entrepreneurial, since, acting within the framework of the obligation mediated by it, the entrepreneur does not seek to make a profit. Based on the listed signs and taking into account the definition of a civil contract, an entrepreneurial contract can be defined as an agreement between parties that are entrepreneurs, or with their participation, on the establishment, change or termination of rights and obligations in the field of entrepreneurial activity. Entrepreneurial contract, thus, is the same civil law contract, but with obvious features, due to the sphere of social relations, the regulator of which it acts. It should be noted that the term "contract" has several meanings in civil law. They also designate a civil obligation relationship that arose on the basis of an agreement, legal fact as the basis for the emergence of a legal relationship and a document that sets out the content of the contract concluded in writing.

The system of commercial contracts is constantly evolving. This dynamics is determined by the development of entrepreneurial relations themselves. New types of households are fixed in the legislation (a contract for the sale of an enterprise, a contract for the assignment of a claim (a factoring contract)), previously fixed contracts become independent types (a contract for the provision of paid services). To identify and use in entrepreneurial activity one or another type of business contract, its most optimal conditions, is carried out on the basis of various criteria, depending on the goals pursued, the classification of business contracts.

Based on the subject of commercial contracts, they can be divided into three groups:

Contracts aimed at the transfer of property;

Contracts aimed at the performance of work;

Contracts for the provision of services.

Within the framework of these groups, separate types of contracts are distinguished, corresponding to the names of the chapters of the Civil Code. So, within the framework of contracts aimed at the transfer of property, the following types are distinguished:

Contract of sale;

Lease contract;

Barter agreement, etc.

Within the framework of contracts aimed at the performance of work, the following types are distinguished:

Work agreement;

Contract for the implementation of research, experimental - and design and technological work.

And, finally, the group of contracts aimed at the performance of services is represented by such types as:

Contract for the provision of services;

contract of carriage;

Transport expedition agreement;

storage agreement;

contract of assignment;

Commission agreement, etc.

Types of contracts, in turn, are divided into types. For example, the types of sale and purchase agreement are:

Retail - purchase and sale;

Supply contract;

Contract for the supply of goods for - state needs,

Energy supply contract;

Sale agreement - real estate, etc.

Since commercial contracts are a kind of civil law contracts, and those, in turn, are a kind of transactions, they are subject to the classification of transactions. Thus, the division of transactions into unilateral and bilateral (multilateral), consensual and real, perpetual and urgent, etc. may equally apply to business contracts.

It should be borne in mind that in relation to contracts, the division into unilateral and bilateral (mutual) is carried out not by the number of participants (since their number cannot be less than two in the contract), but by the nature of the distribution of rights and obligations between the participants. A unilateral contract generates only rights for one side, and only obligations for the other. In mutual agreements, each of the parties acquires rights and at the same time bears obligations in relation to the other party.

Thus, based on the foregoing, it can be argued that the system of business contracts is not permanent, because this is due to the constant development of entrepreneurial relations. At the same time, a business contract is always aimed at making a profit.

2.1 Principles and procedure for concluding business contracts

The conclusion of contracts in the field of economic activity should be carried out taking into account the principles that underlie the conclusion of civil law contracts.

The fundamental principle of concluding a contract, enshrined in the Civil Code as a principle of civil law in general, is freedom of contract. Freedom of contract means that entrepreneurs are free to conclude a contract. This means that entrepreneurs are free to resolve issues with anyone, about something, to what extent to enter into contractual relations. Any coercion to conclude a contract is not allowed, except in cases where the obligation to conclude a contract is provided for by law or a voluntarily assumed obligation.

There are exceptions to this principle, due to the fact that for one of the parties the conclusion of the contract may be mandatory.

The first such exception is a public contract under Art. 396 GK. The analysis of this article allows us to identify a number of signs indicating that the contract is non-free, i.e. public, namely:

One of the parties to the contractual relationship must be a commercial organization;

The sole or one of the activities carried out by this organization must be the sale of goods, the performance of works or the provision of services;

The activities of a commercial organization must be public, i.e., carried out in relation to everyone who applies to the organization ( retail, transportation by public transport, energy supply, communication services, medical, hotel service etc.);

The subject of the contract must be the property sold by the commercial organization, the work performed or the service provided.

The price of goods, works, services, as well as other terms of the contract are established the same for all, except as otherwise provided by law. In the event of unreasonable evasion from concluding an agreement that meets all of the listed criteria, the consumer has the right to force commercial organization conclude an agreement with him, as well as demand compensation for the losses caused.

The second exception is the conclusion of the main contract provided for the preliminary requirements, which must comply with the preliminary contract established by Art. 399 GK. If the party that has entered into the preliminary contract evades the conclusion of the main contract, the other party has the right to demand compulsion to conclude the main contract, on the terms specified in the preliminary contract, and compensation for losses. Preliminary agreements must be distinguished from agreements encountered in practice (protocols of intent). The latter only reinforce the desire of the parties to enter into contractual relations in the future. Failure to comply with agreements (protocols of intent) does not entail any legal consequences.

The third exception is the conclusion of an agreement with the person who won the auction. If one of the parties evades the conclusion of such an agreement, the other party has the right to apply to the court with a demand for compulsion to conclude an agreement, as well as for compensation for losses caused by evading its conclusion.

The fourth exception is a state contract for the supply of goods for state needs, the conclusion of which is mandatory for enterprises that are monopolists in the sale or production of certain types of goods (works, services).

The second principle of the conclusion of the contract, enshrined in the Civil Code, is the principle of the legality of the contract. Since the contract as a whole is a kind of transaction, then, like any general civil transaction, it is valid if it meets the requirements of the law. The conditions for the validity of general civil transactions include: the disputability of the persons who made it; unity of will and will; observance of the form of the transaction; compliance of the content of the transaction with the requirements of the law. The business contract must also meet the above requirements. The procedure for concluding commercial contracts, the sequence of stages established by law, performed through certain actions aimed at reaching an agreement between the parties and called methods of concluding a contract, covers the provisions of Chapter 28 of the Civil Code. The following stages of concluding an agreement in the field of commercial activity can be distinguished: the general procedure for concluding an agreement; conclusion of an agreement in without fail; conclusion of an agreement by assignment; conclusion of an auction agreement.

The conclusion of a contract is usually preceded by so-called non-contractual contracts. They are established in order to clarify the true intentions of counterparties, their financial capabilities, determine the price of a future contract, taking into account costs, various design, technical, cost estimates and other documentation, agreed and other aspects necessary for the conclusion and execution of the contract.

As a general rule, an agreement is considered concluded when an agreement has been reached between the parties on all essential terms of the agreement. The process of reaching an agreement goes through two obligatory parties: sending an offer by one party and receiving an acceptance by the other party that sent the offer.

The values of concluding a contract in the field of economic activity are explained by the fact that in the field of activity under consideration, the stage (the direction of the offer) is sometimes preceded by advertising, and a public offer is often used. Advertising and other offers addressed to an indefinite circle of persons are considered as an offer to make offers. A public offer is a proposal containing all the essential terms of the contract, from which the will of the person making the offer is seen to conclude the contract on the conditions specified in the proposal by anyone who responds.

In accordance with Art. 408 of the Civil Code, the commission by the person who received the offer (including those who responded to the public offer) of actions or the fulfillment of the terms of the contract specified in the offer (shipment of goods, performance of work, provision of services, etc.) is recognized as acceptance, unless otherwise provided legislation or not specified in the offer. At the same time, it is sufficient that the actions are directed towards the partial fulfillment of these conditions, but necessarily within the time period set by the offeror for acceptance.

The rules established by Art. 415 of the Civil Code, are applied when concluding an agreement without fail, that is, when the conclusion of an agreement is mandatory for one of the parties by virtue of the law. The obligated party may either act as the recipient of the offer to conclude the contract, or itself send the other party an offer to conclude it. The party with which the conclusion of the contract is mandatory must, within thirty days from the date of receipt of the offer, consider and send to the other party a notice of acceptance, from the moment of reading which the other party considers the contract concluded, or of acceptance of the offer on other conditions (minutes of disagreement on the draft contract ), or notice of refusal of acceptance.

A party that has received a notice of acceptance of an offer on other terms has the right to either notify the other party of the acceptance of the contract, or to refer the disagreements arising from the conclusion of the contract to the court for consideration within thirty days from the date of receipt of such notice, or the expiration of the period for its acceptance receipt, notification of refusal of acceptance, as well as in case of receiving a response to the offer in fixed time, the offeror may apply to the court for compulsion to conclude the contract.

In situations where the obligated party itself sends a draft contract, the other party has the right to send it a notice of acceptance within thirty days, from the moment it is received by the obligated party, the contract will be considered concluded, or a notice of acceptance of the offer on other conditions (minutes of disagreement to the draft contract). If a notice of refusal of acceptance is received, or a response to the offer is not received within the prescribed period, the contract is considered not concluded, since its conclusion is not binding on the party that received the offer. In case of receipt of the protocol of disagreements to the contract, the obligated party must, within thirty days from the date of its receipt, notify the other party of the acceptance of the agreement in its version, or of the rejection of the protocol of disagreements. If the protocol of disagreements is rejected or the notification of the results of its consideration is not received within the specified period, the party that sent the protocol of disagreements has the right to submit the disagreements that arose during the conclusion of the contract for consideration by the court, which determines the conditions over which the parties have disagreements. If the party that sent the protocol of disagreements does not go to court, the contract is considered not concluded. The above rules on deadlines apply unless other deadlines are established by law or agreed by the parties.

If the obligated party unreasonably evades the conclusion of the contract, it must compensate the other party for the losses caused.

The second features in comparison with the general procedure for concluding a commercial contract is the conclusion of an adhesion contract. The accession agreement is an agreement, the terms of which are determined by one of the parties in forms or other standard forms and can be accepted by the other party and only by joining the proposed agreement. The party developing its forms or standard forms is a person carrying out commercial activities in areas related to mass consumption or the performance of similar services. The conclusion of an agreement by joining the offer, or to the agreement as a whole, may be conditioned by the legislative regulation of the relevant agreements, the terms of which are determined by imperative legal regulations and fixed in forms or standard forms (insurance contract), or relations with mass consumption (communication services, energy saving, transport services, etc.). The accession agreement may be terminated or amended at the request of the acceding party on special grounds, which boil down to the fact that this party has the right to demand termination or amendment of the agreement if the accession agreement, although not contrary to law, deprives this party of the rights usually granted under the agreement of this type, excludes or limits the liability of the other party for breach of obligations, or contains other conditions that are clearly not applicable to the acceding party, which it, based on its reasonably understood interests, would not accept if it had the opportunity to participate in determining the terms of the contract.

These rules do not apply to entrepreneurs, i.e., the requirement to terminate or amend the contract in the presence of those listed in paragraph 2 of Art. 398 of the Civil Code of the grounds presented by the party joining the contract in connection with the implementation of its economic activities, is not subject to satisfaction if the acceding party (entrepreneur) knew, or should have known, on what conditions the contract is concluded. Thus, the accession agreement, on the one hand, increases the risk of the joining party, which is an entrepreneur, and on the other hand, it simplifies the procedure for concluding business contracts.

A special procedure is the conclusion of contracts through bidding. This method is used, in particular, when selling property in the process of privatization of state property, when fulfilling orders for the supply of goods, performance of work or provision of services for state needs, and in other cases provided for by law. Any contract may be concluded at the auction, unless otherwise follows from its essence. Through the auction, any property, both movable and immovable, as well as property rights, can be sold.

The essence of the contract under consideration is that the contract is concluded with the person who won the auction. The organizer of the auction is the owner of the property, the owner of the property right or a specialized organization acting on the basis of an agreement with the owner of the property (owner of the property right) on their behalf or on their own behalf. Bidding is carried out in the form of an auction or competition. The winner of the tender is the person who offers Better conditions, and at the auction the highest bidder. Auctions and tenders can be closed and open. Any person can participate in an open auction or competition, but only persons specially invited for this purpose can participate in a closed auction. Bidders make a deposit in the amount, terms and procedure specified in the notice of the auction.

If the auction does not take place, the deposit is refundable. It is also returned to persons who participated in the auction, but did not win it. The organizer of the auction must notify all prospective participants of the auction at least thirty days before the start of the auction. The notice must contain information about the time, place and form of the auction, the subject and procedure for conducting it, including the registration of participants in the auction, the determination of the person who won the auction, as well as information about the initial price.

The person who won the auction and the organizer of the auction sign on the day of the auction or competition the protocol on the results of the auction, which has the force of the contract. If the person who won the auction evades signing the protocol, he loses the deposit made by him. If the organizer of the auction evades signing the protocol, then he is obliged to return the deposit in a double amount and compensate the owner who won the auction for the losses caused by participation in the auction, in excess of the amount of the deposit. If the subject of the auction was only the right to conclude an agreement, such an agreement must be signed by the parties no later than twenty days or another period specified in the notice, after the completion of the auction and the execution of the protocol. If one of the parties evades the conclusion of the contract, the other party has the right to apply to the court with a demand to compel the conclusion of the contract, as well as to compensate for losses caused by evasion from its conclusion.

Since the contract is concluded on the basis of an auction, its validity depends on the validity of the auction. If the auction was held in violation of the rules established by law, they may be invalidated at the claim of the interested party, which is the basis for invalidating the contract concluded with the person who won the auction. Not only bidders, but also persons who were denied participation in the auction can act as an interested person. The consequences of the invalidity of the contract are determined in accordance with the rules established by Art. 168 of the Civil Code and other articles of the Civil Code, depending on the violations committed.

Art. 417 - 419 of the Civil Code provide general rules about the auction. They cannot be contradicted by special rules that regulate in detail the procedure for concluding certain contracts on the basis of bidding. Such rules are established, for example, by the Regulations on auctions for the sale of state-owned shares of OAS approved by Order of the Ministry of State Property of June 10, 1998 No. 8 (the new version of the Regulations was approved by Resolution of the Ministry of State Property of June 27, 2000 No. 141).

As a general rule, the contract is considered concluded at the moment the person who sent the offer receives its acceptance (consensual agreement). However, if, in accordance with the legislation on the conclusion of the contract, the transfer of property is also necessary, the contract is considered concluded from the moment the relevant property is transferred (real contract).

If the contract is subject to state registration, then it is considered concluded from the moment of such registration, and if notarization and registration is necessary - from the moment of registration, unless otherwise provided by legislative acts.

In the process of concluding a contract between the parties, disagreements (pre-contractual disputes) may arise. The transfer of such disagreements for resolution by the court is possible in cases where, firstly, the conclusion of an agreement is obligatory for one of the parties and, secondly, the parties have reached an agreement on this. There are two categories of pre-contractual disputes. These are disputes about coercion to conclude an agreement and disputes over the terms of the agreement. The former are associated with the refusal or evasion of one of the parties from concluding an agreement and, as a rule, take place when concluding agreements without fail. The court decision on compulsion to conclude an agreement shall indicate the conditions under which the parties must conclude an agreement. If the dispute concerns the terms of the contract, then the resolution of the dispute sets out the wording of each disputed term.

Conclusion

AT recent times, due to the increasing growth of entrepreneurial activity, the need for regulation of entrepreneurship and entrepreneurial activity becomes more and more urgent. But this regulation should proceed from the requirements and needs of the entrepreneur, and not from the “capacities” of the state. On the this stage development of entrepreneurship, the state has a huge number of ways and methods of influencing entrepreneurial activity. And the interaction of power and business structures is becoming increasingly important both in the economic and political context. Entrepreneurship sees in the stability of power, in the stability of society, the main guarantee of its development. And the state acquires in their person economic support and effective assistance to the state in achieving its social goals. But the economic problems of both entrepreneurs and the state should be solved not by setting rash and irrational "rules of the game" by one side for the other, but by finding compromises.

Already, the state, represented by state bodies, is beginning to realize the importance of solving various problems by coordinating interests, (consultations and round tables good proof of that).

The functions of the state are not limited only to regulation, the state must also support entrepreneurship (especially small business) in order to form a middle class. Assistance to business entities can be very diverse in its forms. It is carried out both at the state level and in the regions by recognizing state support as one of the most important areas of economic reform. For support, both complex programs and tax incentives, the allocation of credit resources on preferential terms are used. Organized information and advisory services.

Now it is necessary to change the attitude of the authorities towards the entrepreneur, it is necessary to support entrepreneurship by all means, because the entrepreneur is the basis for advancing society to a more highly developed, industrial state, which is the basis of the well-being of every citizen of the country.

In this work, it was determined that the contract in the field of economic activity by right nature is a kind of civil law contract, on the basis of which it can be concluded that the conclusion of contracts in the field of economic activity should be carried out taking into account the principles that underlie the conclusion civil law contracts, namely: the principle of the legality of the contract, the principle of freedom of contract.

Bibliography

Regulations

1. Decree of the Government of the Russian Federation of January 26, 2006 No. 45 “On the organization of licensing certain types of activities” // SZ RF. 2006. No. 6.

the procedure for providing in 2005 federal budget funds provided for state support of small business, including peasant (farm) enterprises” // SZ RF. 2005. No. 18, as amended and supplemented by Decree of the Government of the Russian Federation of December 9, 2005 No. 755 // СЗ RF.

3. Regulations on the Federal Registration Service, approved by Decree of the President of the Russian Federation of October 13, 2004 No. 1315// SZ RF. 2004. No. 42.

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As experience shows, the practice of the economically developed countries of the world, the economic well-being of any country depends on the forms of government and the stability of their legislative system. If the leadership of the state works fully and efficiently and ensures the normal functioning of the laws, then the country will prosper regardless of its geographical location and cultural orientation. In all countries, the state supports entrepreneurship. For the development of the country ultimately depends on its development.

In Russia, entrepreneurial activity is regulated by laws adopted State Duma approved by the Federal Assembly and signed by the President of the country. In addition, the decrees and orders of the President (Putin V.V.) and the decrees and orders of the Government of the Russian Federation (Fradkov) are of great importance, directly for the sector of the economy Agriculture orders and instructions of the Ministry of Agriculture of the Russian Federation (Minister Gordeev) are important.

The Basic Law of our country is the Constitution of the Russian Federation. It covers all major legal provisions and any other normative act must not contradict the Constitution.

According to the Constitution, every capable person has the right to engage in entrepreneurial and other economic activities not prohibited by law (Article 34 of the Constitution of the Russian Federation). In combination with the right of private property, such freedom of enterprise acts as a legal basis market economy, excluding the monopoly of the state on the organization of economic life. This freedom is considered as one of the foundations of the constitutional order of Russia (Article 8 of the Constitution).

Therefore, the state is the guarantor of this right. State bodies, are obliged: 1) not to refuse to register an enterprise, referring to the inexpediency, 2) to protect the property of a private entrepreneur on an equal basis with state property, 3) must fight racketeering and extortion, 4) any damage caused to the enterprise through the fault of officials government agencies are refundable. 5) no state body has the right to dictate to the entrepreneur what products he is obliged to produce and what prices should be for it (if the limits are not regulated by law), 6) the entrepreneur himself hires and fires workers in compliance with labor law, he manages his own profit, 7) the freedom of entrepreneurship also includes the right to exercise externally economic activity, create unions and associations with other entrepreneurs, open bank accounts.

At the same time, the state has the right to restrict certain rights of the entrepreneur: 1/. The state prohibits certain types of economic activity (the production of weapons, the manufacture of orders, etc.) or conditions such activities with special permits (licenses). 2/. The state regulates exports and imports, which imposes certain restrictions on many enterprises. Finally, 3/. State bodies have the right to demand from the entrepreneur financial reporting, without affecting trade secret. These and a number of other restrictions are necessary in the interests of the entire national economy, but must be based on the legal framework.

Specific issues related to the exercise of the right to entrepreneurial activity are regulated by many laws and, above all, by the Civil Code of the Russian Federation, the first part of which entered into force on January 1, 1995, and the second - on March 1, 1996.

The Civil Code, this kind of basic law of a market economy, introduces economic activity into the general framework of relations of any individuals and legal entities with other persons, enshrines the freedom of contract, the inadmissibility of arbitrary interference by anyone in private affairs. According to the Civil Code of the Russian Federation, the main and main condition for starting a business, as we noted earlier, is its state registration. The subject of the right to entrepreneurial activity (it does not necessarily mean the creation of an enterprise) is any person who is not limited by law in their legal capacity. The legal capacity of a citizen arises at the moment of his birth and ceases with his death. According to Art. 18 of the Civil Code of the Russian Federation, the content of legal capacity includes the right to engage in entrepreneurial and any other activities not prohibited by law, 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, etc. Naturally, juvenile citizens can to exercise their rights only through legal representatives (parents, guardians). from 18 years old.

Other federal laws on the regulation of entrepreneurial activity include the Law of the Russian Federation "On state regulation foreign trade activities"(1995). In particular, in accordance with this Law, all Russian persons have the right to carry out foreign trade activities, "with the exception of cases provided for by the legislation of the Russian Federation." Foreign persons carry out similar activities in compliance with the legislation of Russia. The law establishes the procedure for the import and export of goods , restrictions on exports and imports, issuance of licenses, etc.

Antimonopoly regulation of entrepreneurial activity is carried out in accordance with the Law “On Competition and Restriction of Monopoly Activities in Commodity Markets” (1991). It is expressed in the fact that the state limits monopolization and unfair competition. Unfair competition refers to the conduct of competition by dishonest and illegal methods.

Abuses related to market dominance and infringement ethical rules competition are detrimental to citizens and society as a whole. Lack of competition delays economic and technological progress, suppresses the activity of small and medium-sized businesses, reduces the quality of goods, maintains high prices, and infringes on the right of many people to free economic activity. The interests of citizens and the economy are hit by unfair competition, which manifests itself in the conclusion of agreements on prices (to maintain high prices), the division of markets, the elimination of other entrepreneurs from the market. The interests of consumers are infringed when they are misled as to the manufacturer, destination, method and place of manufacture, quality and other properties of the goods of another entrepreneur, by incorrect comparison of goods in advertising and other information, copying of the external design or use trademark someone else's goods and in other ways.

It is also prohibited for an entrepreneur to disseminate false, inaccurate or distorted information that could cause losses to another entrepreneur, to withdraw goods from circulation in order to create or maintain a shortage in the market or to increase prices, to impose on a counterparty the terms of an agreement that are unfavorable for him or not related to the subject of the agreement, and a number of other actions.

The law establishes that recognition of a position as dominant (i.e. monopoly) is possible if the share of goods on the market exceeds 35% and it is possible to restrict competition. Restriction of competition is prohibited not only for individual entrepreneurs, but also for executive authorities. A means of combating monopolization and unfair competition can be an appeal to the antimonopoly authorities, which have the right to issue orders to stop unlawful actions, and in case of failure to comply with the orders, to impose a fine. In case of causing damages from such actions, you can apply to the court (as general jurisdiction, and arbitration).

To implement the provisions of this Law, the State Antimonopoly Committee of the Russian Federation, which has territorial departments, was created. The activity of these bodies is of a quasi-judicial nature, since they decide on measures of influence in procedural forms, i.e. with the provision of certain guarantees to the parties, observance of their rights and legitimate interests. However, any decisions of these bodies can be appealed to the court.

The antimonopoly legislation does not affect the scope of the so-called natural monopolies, i.e. monopolies that produce goods for which market demand is met this product more efficient in the absence of competition due to technological features production and which have a steady demand due to the impossibility of their complete replacement with other goods. This is the transportation of oil and gas through pipelines, rail transportation, services of transport terminals and ports, services of electric and postal communication. The federal law of August 17, 1995 provides for the regulation of the activities of these natural monopolies through special federal authorities executive power.

The state also provides support to the so-called small business (with up to 100 people employed at the enterprise), as adopted by the Federal Law of June 14, 1995. The law provides for the creation of preferential conditions in the financial field and taxation, support foreign economic activity small enterprises, etc. The state is called upon to implement special programs and create funds to support small businesses.

concept and signs of entrepreneurial activity. In the conditions of the free market of goods, works and services being formed in Russia, the sphere of entrepreneurial activity is expanding. Entrepreneurial activity is understood as an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by citizens and legal entities registered as entrepreneurs in the prescribed manner.

This is the definition given in paragraph 1 of Art. 2 of the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code), reflects six signs of entrepreneurial activity:

1) its independent nature;

2) implementation at your own risk, i.e. under the sole responsibility of entrepreneurs;

3) the purpose of the activity is to make a profit;

4) sources of profit - use of property, sale of goods, performance of work or provision of services;

5) the systematic nature of making a profit;

6) the fact of state registration of business participants.

The absence of any of the first five signs means that the activity is entrepreneurial. To qualify an activity as entrepreneurial, a sixth (formal) feature is also needed. However, in some cases, the activity can be recognized as entrepreneurial even in the absence of formal registration of the entrepreneur. A citizen who carries out entrepreneurial activities without registering as an individual entrepreneur is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply the rules of the law on business obligations to such transactions. This means, in particular, that the “actual entrepreneur” will be liable for his obligations even if he is not guilty of violating them.

Independently carry out such activities

(incapacitated), bear independent property liability or do not have the goal of systematic profit. In such cases, the registration may be declared invalid by the court, and if the violations of the law committed during the creation of a legal entity are irreparable, it may be liquidated.

Legal regulation of entrepreneurial activity.

It is necessary to distinguish between entrepreneurial activity and the activity of entrepreneurs. Entrepreneurs not only conclude contracts, are responsible for their violation, but also attract employees, pay taxes, customs duties, bear administrative and even criminal liability for committing illegal acts. The activity of entrepreneurs cannot be either a privilege or a burden of any one branch of law, as well as some kind of complex “business code”. It is regulated and protected by the norms of all branches of law - both private (civil, labor, etc.) and public (administrative, financial, etc.).

Diversified norms on the activities of entrepreneurs provide, for example, federal laws of June 14, 1995 No. 88-F3 “On state support for small businesses in the Russian Federation” 1 and of December 29, 1995 No. 222-F3 “On a simplified system of taxation, accounting and reporting for small business entities” 2 , as well as Decree of the President of the Russian Federation of April 4, 1996 No. 491 “On priority measures of state support for small business in the Russian Federation” 3. In particular, they provide: