The main feature of entrepreneurial activity is. What is the main characteristic of entrepreneurial activity? Certain aspects of entrepreneurial activity

The legal definition of entrepreneurial activity is contained in par. 3 p. 1 art. 2 of the Civil Code of the Russian Federation: "... An entrepreneurial activity is an independent activity carried out at its own risk, aimed at systematic 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."

This definition reflects the following features of entrepreneurial activity:

1) independence;

2) entrepreneurial risk;

3) targeted focus on systematic profit;

4) the certainty of the sources of profit;

5) state registration of business participants.

Independence ... I.V. Ershova (2008) conditionally distinguishes the property and organizational independence of the entrepreneur. Property independence is determined by the presence of an entrepreneur of separate property as an economic basis for activity. Organizational autonomy- this is the ability to make independent decisions in the process of entrepreneurial activity, starting from the decision to engage in such activities, the choice of its type, organizational and legal form of implementation, the circle of founders. The independence of the entrepreneur is also manifested at the stage of implementation of the results of entrepreneurial activity. Independence, being a strong-willed, subjective sign of an entrepreneur's activity, manifests itself at all its stages. At the same time, the independence of an entrepreneur is not unlimited. As a social activity, it must obey the social norms that operate in society. Among these norms, the leading role is played by legal norms, establishing the rules that an entrepreneur should be guided by in his activities when entering the market.

Entrepreneurial risk . I.A. Zenin (2008) rightly believes that one of the central essential features of entrepreneurial activity is its conduct at the risk of the entrepreneur himself. The author notes that there is no legal definition of the concept of entrepreneurial risk. Normative legal acts establish only the classification of industries (sub-sectors) of the economy according to occupational risk classes. So, since December 9, 2005, the Rules for classifying types of economic activity as a professional risk class, approved by the Government of the Russian Federation of December 1, 2005 No. 713, came into effect. According to the latest Rules, the professional risk class is determined based on the value of the integral indicator of professional risk, taking into account the level of industrial injuries, occupational morbidity and expenses for insurance coverage, prevailing by the types of economic activities of the insured. The Order of the Ministry of Health and Social Development of the Russian Federation of December 18, 2006 No. 857 approved the Classification of types of economic activity by occupational risk classes.

However, the cited documents deal with the occupational risk associated with injuries, occupational diseases, subject to social insurance, and not the risk of entrepreneurial activity in its general understanding.

Detailed consideration by I.A. Zenin's question of entrepreneurial risk with the involvement of scientific literature (Kabyshev O.A., 1996; Bokov V.V., Zabelin P.V., Fedtsov V.G., 2000) seems to be quite justified, since this feature of entrepreneurial activity has a significant theoretical and practical value.

In scientific literature, entrepreneurial risk is usually interpreted as “the activity of an entrepreneur in the market in a situation of uncertainty about the likely profit or loss, when the decision maker, not being able to unambiguously foresee whether he will achieve profit or incur losses, is faced with the choice of any of the alternative options solutions "(Kabyshev OA, 1996).

In the economic literature, the following are distinguished types of business risks:

industrial, which is associated with the production of goods or services. Its reasons are fluctuations in the expected production volumes, an increase in material, monetary and other costs, an increase in tax rates, etc .;

commercial, which is associated with changes in the sale of goods, including a decrease in sales volumes, an increase in purchase prices, an increase in distribution costs, fluctuations in market supply and demand, transport problems;

financial, which arises in relations with financial and credit institutions, including due to the unfavorable ratio of borrowed and own funds (Bokov V.V., Zabelin P.V., Fedtsov V.G., 2000).

Lawyers offer a more extensive classification of entrepreneurial risks, dividing it into primary and secondary ones.

In the main classification by type of activity distinguish between banking, insurance, investment, stock exchange, construction, agricultural and similar risks. More extensive is the classification according to sources (or nature) of the hazard... Among them are the risks:

natural:

atmospheric conditions (storms, hailstorms, floods, etc.);

geologically determined (earthquakes, tsunamis, volcanic eruptions);

cosmically conditioned (impacts of meteorites, the fall of the remnants of artificial earth satellites);

biologically determined (epidemics, panzootics, epizootics);

social:

tort (theft, robbery, pseudo bankruptcy, fraud, etc.);

political (wars, strikes, change of political regime, embargo, etc.);

catastrophic (fires, accidents, explosions at work, etc.);

market (economic) - (falling rates of currencies and shares, inflation, non-fulfillment of contractual obligations, etc.);

legal (changes in legislation, introduction of export-import restrictions, etc.).

Distinguish between risks that threaten certain objects:

fixed assets;

working capital;

intangible assets (loss of the entrepreneur's reputation, etc.).

Depending on the spheres of origin entrepreneurial risks they are divided into risks:

external (outside the control of the entrepreneur);

internal (directly related to the activities of the entrepreneur).

By legal basis for risk distinguish between risks:

arising from contractual obligations;

non-contractual.

By degree of entrepreneurial risk distinguish between risks:

acceptable (normal);

unacceptable (excessive).

An auxiliary classification of entrepreneurial risks, in particular, is associated with territory risks:

global risk (threatens entrepreneurial activity throughout the country - hyperinflation, etc.);

regional risk (threatens entrepreneurial activity in a particular region - the introduction of a state of emergency in a particular region, etc.);

local risk (risk threatening a separate business entity).

Moreover, according to the duration of the risk over time distinguish between:

short-term risks (risk of default on obligations under a specific transaction);

constant risks (risks that continuously threaten entrepreneurial activity in a given sector of the economy or in a given area - political risks in countries with an unstable political system, etc.).

By the number of people making a risky decision, the risks are divided:

for individual;

group (Kabyshev O.A., 1996).

Target focus on systematic profit ... E.P. Gubin, P.G. Lakhno (2006) note that systematic profit making, according to the legal definition of entrepreneurial activity, is its main goal. Profit is the main incentive, the generator of entrepreneurship. This is a category of exclusively market relations, because there can be no profit outside the market. Profit is a more economic concept than a legal one. However, due to the fact that systematic profit is indicated as one of the signs of the legal definition of entrepreneurial activity, the authors also give a legal description of this qualifying sign of entrepreneurship.

In general terms, profit is the difference between the income received and the expenses incurred. According to Art. 247 of the Tax Code of the Russian Federation, the object of taxation for corporate income tax is the profit received by the taxpayer.

Profit is recognized:

1) for Russian organizations - income received, reduced by the amount of expenses incurred, which are determined in accordance with Ch. 25 NK;

2) for foreign organizations operating in Russian Federation through permanent establishments - income received through these permanent establishments, reduced by the amount of expenses incurred by these permanent establishments, which are determined in accordance with Ch. 25 NK;

3) for other foreign organizations - income received from sources in the Russian Federation. The income of these taxpayers is determined in accordance with Art. 309NK.

Certainty of sources of profit ... In accordance with the definition of entrepreneurial activity in the Civil Code, profits are obtained by its subjects from the use of property, the sale of goods, the performance of work or the provision of services. I.V. Ershova (2008) rightly believes that this feature is formulated very poorly. The author draws attention to the fact that entrepreneurial activity is multifaceted and in a market economy its directions cannot be represented by a closed list. I.V. Ershova emphasizes: “Why, for example, is it necessary to talk only about the right to use in relation to property? And if the subject makes a profit in the process of exercising the right to dispose of the property? " According to the author, there was no point in listing the possible areas of entrepreneurial activity in the law, since they are determined primarily by the market.

State registration of business participants ... E.P. Gubin, P.G. Lakhno (2006) indicate that state registration is an important moment in the formation of the status of an entrepreneur. But it is not an essential feature of entrepreneurial activity. This is most likely a condition of legal (proper) business. Entrepreneurial activity is sometimes carried out without state registration. In this case, the law established a clear rule: a citizen carrying out entrepreneurial activity without forming a legal entity, without state registration as an individual entrepreneur, does not have the right to refer to the fact that he is not an entrepreneur in relation to the transactions concluded by him. To such transactions, the court may apply special rules established in the Civil Code for obligations related to entrepreneurial activity (clause 4 of Article 23 of the Civil Code of the Russian Federation). We are talking, in particular, about the increased legal responsibility of entrepreneurs (clause 3 of article 401 of the Civil Code of the Russian Federation).

The criminal legislation establishes responsibility for illegal business. The main feature of this corpus delicti is “carrying out entrepreneurial activity without registration or without a special permit (license) in cases where such a permit (license) is required, or in violation of licensing conditions, if this act caused major damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale ”(Art. 171 of the Criminal Code of the Russian Federation).

The considered signs of entrepreneurial activity, revealing its essence as a unique socio-economic phenomenon, together make it possible to qualify the corresponding activity as entrepreneurial.

In modern economic literature, there is no clear definition of the essence of entrepreneurship. In most cases, the essence of this phenomenon is replaced by the purpose of entrepreneurial activity. So, for example, in the "Big Economic Dictionary" under the general editorship of A.N. Azrilian is given the following definition: " Entrepreneurship is an initiative independent activity of citizens aimed at making profit or personal income, carried out on their own behalf, under their property responsibility or on behalf and under the legal responsibility of a legal entity"This approach prevails in Russia today and is enshrined in our legislation.

One of the first definitions of entrepreneurship was given v The Law of the Russian Federation of December 25, 1990 "On Enterprises and Entrepreneurial Activity", in which it was written that " entrepreneurial activity (entrepreneurship) is a proactive independent activity of citizens and their associations aimed at making a profit". The obvious disadvantage of this definition is that the economic nature of entrepreneurship is not even mentioned, the conditions for its conduct are not stipulated, the methods of making a profit are not determined in any way, which makes it possible to classify any types of activities as entrepreneurship, as a result of which the property of subjects carrying out or directing this activity increases, including all selfish crimes. The source of such a miscalculation, unacceptable in the defining legal document of the federal level, was the fact that in Soviet times, entrepreneurship was regarded only from an ideological standpoint, as one of the forms of bourgeois activity aimed at exploiting workers, as a "form of gaining unearned income." Therefore, by the beginning of market transformations in Russia, these issues turned out to be not worked out either in scientific or practical terms.

In the Civil Code of the Russian Federation, the concept of entrepreneurial activity was concretized as follows: “ Entrepreneurship is an independent activity carried out at its 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 persons registered in this capacity in the manner prescribed by law.».

In accordance with this concept of entrepreneurial activity, several characteristic signs of entrepreneurial activity in Russia:

Is an independent activity;

- this is an initiative activity aimed at realizing one's abilities and meeting the needs of others and society;

- This is a motivated activity - making a profit from the performance of work (services), the use of property, the sale of goods;

- this is a risky activity;

Is a legal activity carried out by persons (individuals and legal entities) registered in the manner prescribed by law as individual entrepreneurs or legal entities;

- it is a systematic activity;

- this is a professional activity, because requires certain knowledge and skills in various fields.

Let's consider the main features of entrepreneurial activity.

The most important feature of entrepreneurship is independence . It can be conditionally distinguished property and organizational independence.

Property independence is determined by the presence of a certain property of an entrepreneur as an economic base of activity. The scope of property independence depends on the legal title on the basis of which this property belongs to the subject. The greatest independence of the owner of the property. Enterprises operating on the basis of the right of economic management also have significant property independence, but already limited by law and by an agreement with the owner. And finally, the ownership of property on the basis of operational management gives the least scope for the manifestation of entrepreneurial initiative.

Organizational autonomy- it is an opportunity to make independent decisions in the process of entrepreneurial activity, starting from the decision to engage in such activity, the choice of the type of activity, organizational and legal form, the circle of founders.

Entrepreneurs' behavior is based on internal motivations. Each person, becoming an entrepreneur, independently solves all issues of the activities of his enterprise based on economic benefits and market conditions.

Entrepreneurial activity is not just independent, but proactive, aimed at realizing one's abilities and meeting the needs of other people and society . Entrepreneurship is unthinkable without creative search... An entrepreneur must have the ability to make non-standard decisions, a creative approach to assessing the situation. These entrepreneurial traits have always been highly regarded in the business world.

The inevitable lot of an entrepreneur is to find clients, money, materials, premises, connections, the right people... Therefore, he is always in a hurry and never has enough time, he rarely distinguishes between work and weekends, gets up early and goes to bed late, tries to do several things at the same time. A calm, quiet, measured life is not associated with the appearance of an entrepreneur.

In close unity with the independence and creative activity of entrepreneurs is sign motivation or the entrepreneur's personal interest. Self-interest is an important incentive for entrepreneurship. Pursuing his own interests, the entrepreneur works for the public. Incentives (incentives for action) entrepreneurship are:

1. Striving to get the maximum income - the hope to earn more in "own business" than it is possible to do as an employee.

2. The means of realizing one's capabilities is the desire to maximally manifest and realize individual ideas, abilities, initiative, independence and creativity, freeing from the need for subordination when working for hire.

3. Self-affirmation in society and its immediate environment in a more significant social status.

4. Striving for success and the joy of creativity in independent business activity.

Entrepreneurial activity is associated with risk. In this, entrepreneurship is fundamentally different from the economic activity of the period of the administrative-planned economy, which admitted the existence of deliberately unprofitable enterprises, which, with poor economic results, could turn to the state for support. It is quite understandable in this connection that such a purely market institution as the institution of insolvency (bankruptcy) is reviving in our country only with the transition to the market.

Risk forms a special way of thinking and behavior, the psychology of an entrepreneur. The conditions of existence require from him a high degree of efficiency and dynamism, a spirit of competition. Ups and downs are inevitable along the way. According to experts, from one hundred passing no more than two of them find real applications to test new ideas. According to James Burke of DC, one of his firm's rules is, "You have to be prepared for failure." The right to error obliges us to do our best to prevent undue risk. Entrepreneurial risk is a powerful incentive for successful work; Reducing losses can be achieved by concluding an insurance contract for entrepreneurial risk, that is, the risk of losses from entrepreneurial activity due to violation of their obligations by counterparties or changes in the conditions of this activity due to circumstances beyond the entrepreneur's control, including the risk of not receiving expected income.

Business activities are legal activities. It is carried out by persons registered as individual entrepreneurs or legal entities.

This sign of entrepreneurial activity is formal sign, that is, a sign that legalizes this activity, giving it law status, its absence makes entrepreneurial activity is illegal.

Unlike the analyzed formal signs the previously considered signs of entrepreneurial activity are essential (revealing its essence), and only their combination makes it possible to qualify a person's activity as entrepreneurial.

It is impossible not to pay attention to such a qualifying feature of entrepreneurial activity as systematic.

Those. entrepreneurial activity is not a one-time transaction, but a systematic process aimed at making a profit in a legal way.

At the same time, an entrepreneur must act competently, he needs certain knowledge and skills in various fields of activity, and therefore this professional activity.

In many publications, there is an insufficient characteristic of entrepreneurship based on these signs, namely, focusing only on the current moment - making a profit. An entrepreneur needs to be guided by forward-looking goals and objectives for future success. The main task should not be to extract the maximum possible profit at the moment, but to ensure the financial and economic stability of the organization's activities for a long period ( strategic stability of the enterprise).

Those wishing to do business, it does not hurt to know what an entrepreneur and his activities are.

The activities of an entrepreneur are aimed at regularly making a profit from the following operations: use of property, production and sale of goods, performance of work, provision of services. A businessman is one who is engaged in such activities, registering himself in the manner prescribed by law. They do business independently and at their own risk.

Another definition of this term: an occupation of an intellectual nature, inherent in an initiative and enterprising person who has the resources to carry out this activity. An entrepreneur acts in his own financial interests (making a profit), benefiting society (creating jobs, producing a product).

What is the main thing in business?

Independence

It can be property and organizational. The first implies that the entrepreneur has and disposes of his property, which he uses in business.
The second means that the entrepreneur independently makes decisions concerning his case. Its independence is manifested at all stages - from the moment of making a decision to conduct a certain activity to making a profit from it. A businessman acts on his own initiative, does not obey anyone's orders or orders. This distinguishes the activities of an entrepreneur from labor, where the employee fulfills the requirements and instructions of the management.

Systematic

Entrepreneurial activity is not an action, but a process that takes some time. Consistency is one of the main features of a business, and its main criterion is the regularity of profits for a certain reporting period.

Property liability

An entrepreneur risks his property - corporate and / or his own, depending on the organizational and legal form within which the company operates.

Formality

Doing business is possible only after the registration of an individual as an entrepreneur and the company itself. Any activity aimed at making a profit is illegal without registration.

Focus on making regular profits

The goal of any business is systematic income. If it does not generate income (due to a crisis situation at an enterprise or in the country), but is aimed at this, then it can also be called entrepreneurial. If the activity does not set itself the goal of generating income, then it is not of a commercial nature and therefore cannot be considered as such.

Risk

Business is always associated with risk - organizational, economic, financial. Moreover, some types of risks depend on the entrepreneur, while others do not (for example, certain changes in the legislation of the country, which were said on the company's activities). To protect himself from unforeseen expenses associated with risks, a businessman can insure his business. All kinds of risks motivate him to work smarter and more successfully.

See also: What is risk management.

Competence

A businessman must have theoretical and practical skills in this area, specialized education. However, professionalism is not required for all types of activities. It is more likely for those types of business that can be engaged in after obtaining a license (for example, notary services).

Continuous search for business resources

The entrepreneur is constantly looking for new sources that will ensure his success. These are: money, technology, equipment, raw materials, materials, premises, labor, clients and partners. He is not allowed to stand still in the development of his business, otherwise there is a great risk of failure.

Types of business

Depending on the sphere of the economy, the content of the work, the methods of carrying out various operations. Entrepreneurial activity is:

1. Commercial. This type is the most common. Commercial entrepreneurship is associated with any form of exchange of goods for money or for another product.
2. Production. It is based on the fact that an entrepreneur produces various goods with the help of special equipment, technologies and other resources. Of course, the word "himself" does not mean that a businessman does it with his own hand. This is what the company formed by him does.
3. Financial and credit. In it, the main commodities are money, securities, currency values. This type is the most difficult, it requires an extraordinary mind of an entrepreneur, special skills and abilities.
4. Advisory. This is the provision of services related to the provision of advice, recommendations, analysis, expert assessments, diagnostics. The most common type of such business is consulting.
5. Farmer's. There are requirements for farming by law. For example, participants in one farm can only be people who are family ties... In some cases, the presence of participants who are not relatives of the head of the farm is allowed, but there can be a maximum of five of these people. Their task is to manage the farm, with the further sale of the grown resources.
6. Intermediary. Here the businessman himself does not produce or sell anything, but acts as an intermediary between sellers and buyers.
7. Insurance. The most risky, because it is associated with unforeseen circumstances... Because of this, the client needs to pay a certain amount in accordance with the signed insurance conditions. The profits of insurance companies are formed by customer contributions.

The most important aspect of the development of the entrepreneurial sphere is its connection with the socio-political life of the country. The state, local government structures should provide support to this sector. This is a key factor in creating favorable conditions for the conduct of business by business entities, asserting their authority in society.

Relevance of the issue

The entrepreneurial sphere is perceived as a diverse phenomenon. It has an impact on public and state life. In this regard, commerce must:

1. Carry all the signs of entrepreneurial activity.
2. Be economically viable. In the commercial sphere, the number of unprofitable or unprofitable enterprises should be minimized. This is achieved through careful planning, forecasting, market research and other economic factors.
3. Show advantages over non-entrepreneurial, including planned methods of management.
4. It is logical to fit into the overall system of production interactions.
5. Ensure a more rational and efficient use of resources (material and financial), achievements of scientific and technological progress.
6. Show an increase in labor productivity.

general characteristics

Entrepreneurial is an economic activity aimed at systematically making a profit from the manufacture and sale of products, the provision of services, and the performance of work. In this area, special relations arise between the subjects, non-commercial ties are established, and state regulation is carried out. Entrepreneurial interactions are divided into 2 categories:

1. Directly commercial relations are "horizontal". They are established between business entities.
2. Non-profit - "vertical" relationship. They are formed between entrepreneurs and government bodies.

Together, these categories form a common system. It carries out a single economic and legal turnover.

Specificity

Horizontal (property) relations are based on the legal equality of the parties. The obligations that they bear, as well as the rights that they exercise, usually arise from the contract between them. Vertical relations, being non-profit, are closely related to entrepreneurship. For example, interaction in the field of enterprise education, licensing, and so on. This, second, group also includes relations on state regulation, support of competition, restricting the activities of monopolists, ensuring quality control of goods, services and works, pricing, and so on. In the economic sphere, both categories interact closely. This determines the interdependence and interconnection of regulatory prescriptions, acts governing economic relations and their management.

Subject composition

The concept and features of entrepreneurial activity differ from the categories present in the non-profit, public sector. One of the key differences is the subject composition. Relationships arising in the commercial sphere are regulated by the Civil Code. It also establishes the concept and characteristics of entrepreneurial activity. It singles out the Russian Federation and its regions as subjects of the Civil Code, municipalities, individuals and organizations. The key category in the relationship under consideration is a person who carries out entrepreneurial activity. He is called a business entity. This concept is broader than the term "entrepreneur". This is explained by the fact that, for example, a non-profit structure (for example, educational institution) can participate in the economic turnover, but at the same time be a non-profit structure.

Signs of entrepreneurial activity of citizens and legal entities

The existing criteria make it possible to differentiate this area from a single, general economic system in the state. There are the following mandatory signs of entrepreneurial activity:

1. Independence.
2. Having a goal - generating income.
3. Business risk.
4. The systematic nature of making a profit.
5. State registration.

As you can see, the subject composition does not belong to the characteristics of entrepreneurial activity. It acts as a key element in the emergence of relations in the field of management. These signs of entrepreneurial activity must be present simultaneously in the complex. In the absence of at least one of them, the functioning of the entity will not have a commercial basis.

Independence

The main feature of entrepreneurial activity is the ability of the entity to organize its production at its own discretion. The functioning can be coordinated by the owner himself and the person who manages the property. In this case, it is important to note the legal characteristics of entrepreneurial activity. The organizational and legal form of a subject can be different. Business activities can be carried out on the basis of ownership or economic management, for example. In the latter case, the legal owner of the production, establishing the managing subject, limits his powers.

At the same time, the limits of the capabilities of the owner himself are determined by law. Independence in the organization of production is complemented by commercial freedom. The subject himself determines the methods and ways of selling his goods, chooses contractors. Establishing economic interactions are secured by treaties. One of the key conditions for commercial independence is the freedom of pricing. But in practice, there is no absolute limitlessness in this area. The independence of pricing in this case assumes that no authority stands above the entrepreneur and does not tell him what, how and how much to do. At the same time, the market makes rather stringent requirements for the subject. In this regard, we can only talk about certain limits of independence.

Commercial ability and income

Another main feature of entrepreneurial activity is its goal - to make a profit. Income acts as a product of a specific human resource - commercial ability. This is a rather difficult job. It connects the manifestation of the initiative to consolidate human and property factors for the production of services and goods. Commercial abilities are manifested in making extraordinary decisions concerning the direct management of the company, the organization of work within it. In addition, they imply the introduction of innovative developments through the release of new types of goods or a radical change in the technological process. All these features of entrepreneurial activity allow us to consider it as the work of professionals, focused on making a profit.

Commitments

Subjects, possessing a certain degree of independence, organizing the production process in their own interests, take responsibility for the results of their work. Its scope is established in accordance with the organizational and legal form of the company that he created. The property liability of entrepreneurs is expressed in the obligation to endure unfavorable consequences arising in connection with the violations of legal requirements committed by them.

Systematic income generation

One of the main features of entrepreneurial activity is the regularity of making a profit. An indication of it is introduced in the legislation. Only isolated cases of income generation are not considered as entrepreneurial activity. Consistency is expressed not only in regularity, but also in the duration of profit making. This, in turn, reflects the professionalism of the business entity. Thus, the Civil Code established that for an entrepreneur, it is not so much the sphere of his activity that is of key importance, but the systematicity of obtaining income.

Business risk

A sign of entrepreneurial activity is the likelihood of adverse property consequences not caused by any omissions on the part of the entity. Business risk accompanies business all the time. It contributes to the formation of a special behavior and way of thinking of business entities, their psychology. The risky nature of commercial activity can not only lead to the bankruptcy of an individual entity, but also damage the property interests of other organizations and citizens.

The Civil Code establishes increased responsibility of businessmen for violation of their obligations if they do not have evidence that certain events are caused by force majeure. It should be said that this rule is considered general. Other conditions may be stipulated in the agreement or in separate normative acts. Entrepreneurs are responsible for economic risk not only with their property. Losses are likely that could affect its status in the capital and labor markets - competitiveness, psychological assessment, professional reputation, and so on.

State registration

A sign of entrepreneurial activity is the fact that the subject is registered with the control authorities. State registration is a legal procedure. It precedes the immediate commencement of the firm's commercial operations. Carrying out entrepreneurial activity without state registration is a violation of the law and entails liability. The subjects, as mentioned above, can be both individuals and organizations. The law provides for a list of types of activities for which entrepreneurs are required to obtain a license.

Features of registration

If a subject has all the signs of entrepreneurial activity, except for state registration, he will not be considered a full-fledged participant in commercial relations. Today, the primary registration of most enterprises is carried out on an application basis. Refusal to register can be conditional solely on a formal basis. The control bodies may not accept the application if the constituent documentation of the entity does not comply with the requirements of the legislation. State registration of citizens wishing to carry out entrepreneurial activity without forming a legal entity (PBUL) is carried out by the authorized body located at permanent residence or the subject's temporary stay. For registration, the applicant must pay the state fee. The transfer is carried out through banking or other financial institutions that have the authority to accept payments from the population to the budget. The state duty is non-refundable.

The documents

Having paid the state fee, the subject receives a receipt. It is attached to the registration application. These documents are also provided with 3 photos 3 x 4 cm, passport (with a copy). Registration can be made on the day of submission of the application or within three days (if sent by mail). Within the specified time frame, a document on registration as an entrepreneur is issued or sent.

Certificate

It contains all the basic information about the entrepreneur. The name of the applicant is indicated in the certificate. The subjects who will conduct joint activities with him are not indicated. The certificate is issued in 3 copies. It specifies the types of activities that the subject will conduct. There can be an unlimited number of them. However, all of them must be permitted by law. The certificate of state registration acts as the main document confirming the obligations and rights of the entrepreneur. The subject is obliged to present it at the request of the employees of the tax inspection or other authorized executive structures of power. As mentioned above, certain types of activities are subject to licensing. Their list is established by the corresponding Federal Law. A license (permit) is granted for each type of activity. It is legally binding throughout the Russian Federation.

Tax Service Accounting

Citizens who have registered as individual entrepreneurs are required to submit an application to the Federal Tax Service Inspectorate in a timely manner. Registration is carried out at the place of permanent residence. Registration as a payer can also be carried out at the address of the implementation of the activity. An application to the IFTS must be submitted within ten days from the date of state registration. The tax inspectorate checks the accuracy and completeness of the information specified in the application within 5 days. In the absence of violations, the IFTS assigns an INN to the subject. Individual entrepreneurs must also register with the Pension Fund and the MHIF. Subjects that use the labor of hired workers are required to register with the FSS within a month from the date of the conclusion of the contract with the employee.

Entrepreneurial is an independent activity carried out at its 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 persons registered in this capacity in the manner prescribed by law.

Signs of entrepreneurial activity:

Entrepreneurial activity is characterized by independence.

We can conditionally single out the property and organizational independence of the entrepreneur. Property independence is determined by the presence of an entrepreneur of his own separate property as an economic base of activity. Organizational autonomy- this is the possibility of making independent decisions in the process of entrepreneurial activity, starting from making a decision to engage in such an activity, choosing its type, organizational and legal form of implementation, a circle of founders, etc. The independence of the entrepreneur is also manifested at the stage of implementation of the results of entrepreneurial activity. Thus, independence, being a strong-willed, subjective sign of an entrepreneur's activity, manifests itself at all its stages. The entrepreneur acts by his power and in his own interest, by his actions realizing the rights granted to him by law. Therefore, the legal relationship that develops when an entrepreneur carries out his activities is qualified in the science of business law as absolute.

It should be noted that the sign of independence distinguishes entrepreneurial activity from labor. Having concluded an employment contract, the employee must obey the rules of the internal labor schedule, fulfill the duties assigned to him, and observe labor discipline. The manifestation of initiative in the implementation of labor activity is also possible, however, it is obvious that its volume is incomparable with the independence of an entrepreneur.

2. Business is risky. The risky nature of entrepreneurship fundamentally distinguishes it from economic activity the period of the administrative-planned economy, which allowed for the existence of deliberately unprofitable enterprises, which, with poor economic results, could turn to the state for support. It is quite understandable in this connection that such a purely market institution as the institution of insolvency (bankruptcy) is reviving in our country only with the transition to the market.

Entrepreneurial risk is a powerful incentive for successful work; loss reduction can be achieved by concluding a business risk insurance contract, i.e. the risk of losses from entrepreneurial activity due to violation of their obligations by counterparties or changes in the conditions of this activity due to circumstances beyond the entrepreneur's control, including the risk of not receiving expected income.

3. Entrepreneurial activity is aimed at systematic profit. Making a profit, being the main goal of an entrepreneur, gives his activities a commercial character, which is not lost even if the result is not a profit, but a loss. At the same time, if making a profit as a goal is not set initially, the activity cannot be called entrepreneurial, it is not of a commercial nature.

It should be noted that the goal of making a profit is the basis for the differentiation of organizations into commercial and non-commercial in Art. 50 of the Civil Code of the Russian Federation. It is impossible not to pay attention to such a qualifying feature of entrepreneurial activity as systematicity in making a profit. Unfortunately, the legislation has not yet developed clear quantitative criteria for systematicity. It is proposed to fill the legislative gap by including in the definition of entrepreneurial activity additional qualifying features, such as the share of profit from this activity in the total income of a person, the "materiality" of profit, receiving it a certain number of times in a specific reporting period, etc. As it seems, in this case, arithmetic categories may not be applicable. It is important that the entrepreneur sets himself the goal of not making a one-time profit, but of extracting it as a trade, on an ongoing basis. Of course, systematic profit cannot be considered as the only goal of entrepreneurial activity. At the same time, the construction proposed in the literature seems to be purely theoretical, which allows an entrepreneur to enter the market who does not set himself as a strategic task to make profit as a result of his activities.

4. In accordance with the legal definition of entrepreneurial activity, profits are obtained by entities from the use of property, the sale of goods, the performance of work or the provision of services. This feature seems to be formulated rather poorly.

The fact is that entrepreneurial activity is multifaceted and in a market economy its directions can in no way be represented by a closed list. Why, for example, is it necessary to talk only about the right to use in relation to property? And if the subject makes a profit in the process of exercising the right to dispose of property? Apparently, there was no point in the law to list the possible areas of entrepreneurial activity, since they are determined primarily by the market. It should be noted that in the concept of entrepreneurial activity, which was given in the Law of the RSFSR of December 25, 1990 N 445-I "On enterprises and entrepreneurial activity", this list was absent. This approach seems to be more correct.

5. Self-responsibility of the entrepreneur its property is also a sign of entrepreneurial activity that is not included in the legal definition.

6. Finally, as stated in v. 2 of the Civil Code of the Russian Federation, entrepreneurial activity is carried out by persons registered in this capacity in the manner prescribed by law. Such a sign of entrepreneurial activity as its implementation by persons registered in the prescribed manner is a formal sign, i.e. a sign that legalizes this activity, giving it a legal status. Its absence does not lead to the loss of the quality of the entrepreneurial activity, but makes it illegal.

Article 14.1 of the Code of Administrative Offenses of the Russian Federation provides for administrative responsibility for:

Carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as a legal entity;

Carrying out entrepreneurial activities without a special permit (license), if such a permit (such license) is mandatory (mandatory);

Carrying out entrepreneurial activities in violation of the conditions provided for by a special permit (license);

Carrying out entrepreneurial activity in gross violation of the conditions provided for by a special permit (license).

Note. The concept of a gross violation is established by the Government of the Russian Federation in relation to a specific licensed type of activity.

A responsibility: warning, fines, fines with confiscation of manufactured products, administrative suspension of activities.

Article 171 of the Criminal Code of the Russian Federation provides for criminal liability for illegal entrepreneurship.

Criminal liability under this article is possible only if its subject is entrepreneurial activity, which, in principle, can be registered.

An object: social relations that develop about the production, distribution, exchange and consumption of goods, works and services.

Objective side: carrying out entrepreneurial activities without registration or without a license in cases where such a license is mandatory, if this act has caused large damage to citizens, organizations or the state, or is associated with the extraction of income on a large scale. Large size: one million five hundred thousand rubles.

Courts should remember that certain types of activities, the list of which is determined by federal law, can only be carried out on the basis of a special permit (license).

Subjective side: deliberate form of guilt.

Subject: any person over the age of 16.

Qualifying features:

Organized group, generating income on an especially large scale. Especially large size - six million rubles.

Question number 2. The concept of business law, its goals, objectives and functions. The history of development.

The concept of "business law" can be considered in several meanings: as a branch of law, a system of legislation, scientific and academic discipline.

Business law as a system of legislation. This is the aggregate legal regulations contained in the sources of law and regulating the procedure for carrying out entrepreneurial activities. The study of business law also involves the analysis of judicial and arbitration practice in order to achieve uniformity in the understanding and application of the rules contained in the sources of law.

Business law as a scientific discipline. This is a system of knowledge, a set of ideas of scientists about a given industry. The science of business law learns the origins of its origin, stages of formation and predicts, based on the amount of accumulated information, the direction of development.

Business law as an academic discipline. This is a system of generalized information about business law as an industry, its legislation and practice of application, as well as about science.

Business law as a branch of law. This is a set of norms governing business relations, other closely related, including non-commercial, relations, as well as relations on state regulation of business in order to ensure the interests of the state and society and intra-economic relations.

Objectives of business law:

Protection of the rights and legitimate interests of business entities.

Establishment of guarantees for free entrepreneurial activity.

Creation of conditions for doing business.

Tasks of business law:

Scientific and theoretical substantiation of improving the legal regulation of business relations.

Determination of ways to reform business legislation.

Creation of a unified concept for the development of legislation on entrepreneurial activity.

Development and improvement of the procedural legal mechanism, business regulations.

Functions of business law:

Regulatory - establishing legal regulation business relations.

Conservative - creating conditions for effective protection of business relations (for example, prohibiting excessive government regulation).

The history of the development of business law:

Until 1917, there was no need in Russia to comprehend, to create a separate industry regulating trade relations. This was mainly done by civilians. The trade turnover was in the field of civil law. There was international trade law and private trade law. There was a commercial charter, a charter of bills. There was a system of acts dedicated to the regulation of trade activities. Some believed that this was part of civil law (Shershenevich) and there were a majority of them. Some believed that it was a separate industry (Cvetovich). They asserted the independence of commercial law. Much has changed since 1917.

Since the beginning of the Soviet period, there have been 5 stages in the development of entrepreneurial (commercial law).