The Code of Administrative Offenses most fully regulates administrative and jurisdictional activities carried out both extrajudicially and in court by the norms of substantive and procedural law.
The tasks of production are defined: timely, comprehensive, complete and objective clarification of the circumstances of each case; its resolution in strict accordance with the law, ensuring the execution of the decision; clarification of the causes and conditions conducive to the commission of administrative offenses; crime prevention; education of citizens in the spirit of observance of laws, strengthening the rule of law (Art. 225).
Circumstances that exclude proceedings in cases of administrative offenses are also determined. Proceedings on the case cannot be started, and the initiated proceedings are subject to termination if: there is no event and composition of an administrative offense; issuance of an amnesty act, if it eliminates the application of an administrative penalty; cancellation of the act establishing administrative responsibility; expiration by the time of consideration of the case of an administrative offense of the period established by law for imposing administrative penalties (and it can, as a rule, be imposed no later than two months from the date of the offense). These circumstances apply to both individuals and legal entities. In addition, circumstances have been established that exclude proceedings in respect of only natural persons. This is a person's failure to reach the age of 16 at the time of committing an administrative offense; insanity of a person who has committed an unlawful act or omission; an act of a person in a state of emergency or necessary defense; the presence on the same fact in relation to the person brought to administrative responsibility of a decision of the competent body (official) on the imposition of an administrative penalty, as well as the existence of a criminal case on this invoice; death of the person in respect of whom the proceedings have been initiated.
If during the consideration of the case it turns out that the administrative offense contains signs of a crime, the materials are transferred by the body (official) considering the case to the prosecutor, the body of preliminary investigation or inquiry.
It was also established that the proceedings are carried out on the basis of the legislation in force at the time the administrative offense was committed and at the place of its commission (in cases of transport offenses - at the place of registration of vehicles).
Proceedings are conducted in the state language of the Russian Federation or in the state language of the constituent entity of the Russian Federation on whose territory the body (official) authorized to consider the case is located. A person who does not speak the language in which the proceedings are conducted is provided with the right to speak in his native (or other) language, as well as to use the services of an interpreter.
Consideration of cases of administrative offenses is carried out on the basis of equality before the law and the body considering the case, of all citizens, regardless of social and property status, race and nationality, gender, education, language, attitude to religion, type and nature of occupation, etc.
Cases of administrative offenses are considered openly. If necessary, they can be considered directly at the place of work, study or residence of the offender.
Supervision over the exact and uniform execution of laws in proceedings on cases of administrative offenses is carried out by the prosecution authorities.
The prosecutor shall be notified of the place and time of the consideration of a case on an administrative offense committed by a minor, as well as on an offense entailing the application of administrative arrest.
Cases of administrative offenses are considered, as a rule, within fifteen days from the date of receipt by the body (official) authorized to consider the case, the necessary materials (in particular, a protocol on violation). Some cases are dealt with in a shorter time frame. So, cases of petty hooliganism should be considered within 24 hours, etc.
Evidence is of great procedural importance, i.e. any factual data on the basis of which the bodies (officials) establish the presence or absence of an administrative offense, the guilt of this person and other circumstances that are important for the correct resolution of the case. These data are established by a protocol on an administrative offense, explanations of persons brought to administrative responsibility, testimonies of victims, witnesses, expert opinions, other documents, material evidence, protocols on the seizure of things and documents, etc. At the same time, objects that were the instrument or direct object of an administrative offense or that retained its traces act as material evidence.
Evaluation of evidence is carried out by the body (official) conducting administrative proceedings, according to its inner conviction, based on a comprehensive, complete and objective study of all the circumstances of the case in their totality. No evidence can have a predetermined force.
In order to ensure the timely and correct consideration of cases, as well as the execution of decisions adopted on them, the legislation provides for the possibility of applying measures of procedural support for proceedings. By their legal nature, they represent a variety of administrative preventive and administrative preventive measures. This is the administrative detention of a person, his delivery (forcible escort) in order to draw up a protocol on an administrative offense, personal search of things, vehicles, seizure of things and documents, suspension from driving vehicles and a medical examination for intoxication, detention of vehicles.
All these measures are documented in the relevant protocols. The Code of Administrative Offenses defines the powers of officials who apply these measures (for example, officials of the police, control and supervisory authorities, etc.). Personal search, search of things, vehicles are carried out in order to detect instruments for committing an administrative offense or its direct object. These measures, as well as the seizure of documents and things belonging to individuals and legal entities, are carried out in the presence of attesting witnesses.
Of particular note is such a measure of ensuring production as the administrative detention of an individual, since we are talking about a short-term restriction of his freedom. This measure is applied in exceptional cases by the internal affairs bodies, the border service, officials of the paramilitary guards and the military automobile inspection. Its application is carried out in order to suppress an administrative offense when other measures of influence have been exhausted; identification of the offender; drawing up a protocol on an administrative offense, if it is mandatory.
Administrative detention may last no more than three hours.
In case of violation of the border regime, persons may be detained for up to three days with a notification to the prosecutor or for up to ten days with the prosecutor's sanction.
Measures to ensure administrative proceedings may be appealed by interested parties to a higher authority (higher official), prosecutor or court. The complaint shall be considered within five days.
Bodies (officials) authorized to consider cases of administrative responsibility. These are bodies of administrative jurisdiction that do not coincide with the general system of executive bodies. Their competence is therefore of a special nature. Among them:
a) people's courts (magistrates). The jurisdiction of the judge includes the consideration and resolution of cases of the most serious administrative offenses. These are, for example, cases: on obstruction of citizens' exercise of the right to vote (Article 401); illegal acquisition or storage of narcotic drugs in small amounts or their consumption without a doctor's prescription (Article 44); petty theft (art. 49); illegal issuance of a license (art. 561); manufacture and use of radio transmitting devices without permission (art. 137); violation of the rules of trade (art. 146); petty hooliganism (art. 158); malicious disobedience to a lawful order or demand of a police officer (Article 165), etc. Cases are considered, as a rule, individually;
b) administrative commissions of district, city executive bodies of the local self-government system. They consider all categories of cases on administrative offenses in a collegial manner, except for those referred to the jurisdiction of other bodies (officials);
c) commissions for the protection of the rights of minors consider cases of offenses committed by persons aged 16 to 18;
d) internal affairs bodies (police), as well as other executive bodies exercising control and supervision functions and powers in various fields of activity (for example, fire supervision authorities, customs authorities, transport inspections, antimonopoly authorities, sanitary and veterinary supervision authorities, border control authorities services, etc.). Their competence is defined by Art. 203-224 of the Code of Administrative Offenses.
In practice, on behalf of these bodies, officials act who consider cases of administrative offenses and impose administrative penalties (inspectors, controllers, auditors, etc.).
The production and economic activity of enterprises is controlled and limited through a system of legal acts in force in the country and ensuring compliance by business entities with the norms and rules of the law. Important, economically and legally justified in the performance of certain work on the organization of production, is the observance of the rules and procedures in the field of registration of enterprises, labor legislation, labor and environmental protection, etc.
Currently, the economic content of the concept of organization includes a form of entrepreneurial activity. Entrepreneurship is the reason for the creation of organizations, their activities, reorganization, etc.
Entrepreneurial activity - it is an initiative, within the framework of the law, economic activity of subjects of ownership at their own risk and under their full responsibility for the formation of organizational and economic conditions to achieve certain goals.
Organizations are created for various purposes by individuals and legal entities, the state, municipalities. Organizations can be classified according to various qualitative and quantitative criteria. The main qualitative criteria of the organization reflect the form of ownership, the ratio of rights to property, the management structure and the responsibility of the founders. The main quantitative parameters are the number and annual turnover of capital.
It should be noted that in legal practice organizations are called subjects of economic law, and this definition is used in legislative and other regulations governing economic activity.
The most successful criterion for classifying subjects of economic law is the organizational and legal form of entrepreneurial activity. Under legal form understand the totality of property and organizational characteristics, methods of forming the property base, the features of the interaction of owners, founders, participants, their responsibility to each other and to counterparties.
Property features reflect the form of ownership of the entrepreneur and the ratio of rights to the property of the business entity and its founders (participants).
Organizational signs are expressed in the structure of managing the affairs of a business entity.
Entrepreneurial activity can be commercial or non-commercial in nature. Commercial activity is entrepreneurial activity for the purpose of making a profit.
Most of the oil companies operating in the Russian Federation are established in the organizational and legal form of joint-stock companies, therefore it is advisable to consider in detail some features of the activities and management of joint-stock companies: the creation and forms of companies; separation of management functions. The main document regulating the activities of joint stock companies is the "Law on Joint Stock Companies".
The decision on the creation (establishment) of a joint-stock company is made by the constituent assembly of the future co-owners of the organization - shareholders. The decision to elect the management bodies is made by a ¾ majority vote of the owners of shares to be placed among the founders. The constituent assembly determines the form of the joint-stock company to be created (this form is indicated in the charter of the company and in the name). Joint stock companies can be created in the form of "open joint stock companies" and "closed joint stock companies". Joint stock companies may create branches and representative offices that are not separate legal entities. Branches and representative offices act on the basis of "regulations" approved by the supreme governing body of the company, they are endowed with property, which is taken into account both on separate balance sheets and in the general balance sheet of the company.
The peculiarity of the organizational and legal form of joint-stock companies determines the management structure (Figure 1.2).
The supreme management body in a joint-stock company is the General Meeting of Shareholders, in the period between meetings - the Board of Directors.
| Production structures |
| Auditor |
| Audit committee |
Management of current activities is carried out by the executive body, which can be sole (director, general director, president) or collegial (management board, executive commission). The head of a branch or representative office is appointed by the board of directors or the executive body of the company and acts on the basis of a power of attorney issued to him. The competence of the executive body includes all issues related to the current activities of the company.
Work on the organization of production at the enterprise is possible only after the procedure for creating the enterprise itself. The creation of subjects of entrepreneurial (economic) law is understood as the performance of legal actions, the purpose of which is to obtain the legal status of a subject of entrepreneurial activity (creation of an organization, enterprise). There are several ways to create organizations (figure 1.3).
| Figure 1.3 - Ways to create subjects of economic law |
The organization arises from the moment of state registration. State registration has several purposes. First of all, the purpose of registration is to determine the place of the subject in the market and determine the scope of its legal capacity. In addition, registration is carried out for the purpose of taxation and ensuring the safety of citizens by establishing control over the procedure for carrying out certain types of activities. The legislation provides for certain rules on the composition and number of founders of a commercial organization. Restrictions on participation in economic activities may be established for legal entities and individuals in accordance with the Laws of the Russian Federation regulating certain types of activities (notaries, lawyers, etc.).
In the process of economic activity, it may be necessary to change the previously chosen organizational and legal form of the enterprise or to carry out other transformations that affect the scope of the entity's legal capacity and affect its relationship with other business entities. Such a change is carried out by reorganization. Reorganization- this is a way of changing the legal status of the subject, in which the scope of his rights and obligations is changed or transferred to other persons (legal successors) (Figure 1.4).
From an economic point of view reorganization helps to overcome inertia and stagnation in management structures, in the existing system of connections and relations. Depending on the specific circumstances, the changes may be partial, relating to individual services and the organization of certain types of activities, or radical, when a deep and multifaceted reorganization is required.
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The main document establishing the legal status of the company is the Charter (Appendix B), which informs counterparties and other persons entering into relations with the company about the range of its activities, rights and obligations. The Charter determines the organizational and legal form of the enterprise, its name, location, size of the authorized capital, the composition and competence of the management bodies, the procedure for making or decisions, as well as the categories, nominal value and number of issued shares.
The common share property constituting the Authorized Capital is divided into ordinary shares with a par value of 1,000 rubles.
The Company operates on the principles of full self-financing. All activities are carried out at the expense of the funds earned by him. The Company independently plans its activities.
2.1 Organizational and production structure and management bodies
The poultry farm includes three departments: the first, second and third. The first department specializes in raising sheep and geese. In addition, there is also crop production. The second department is engaged in breeding geese. There is also crop production. The third branch performs the functions of the central one. It includes the following workshops: animal husbandry, crop production, mechanization, construction and economic.
The livestock department is engaged in the production of poultry products. It consists of two teams and an incubator. The first brigade, in turn, is divided into two groups of workshops. In one there is the main herd (laying hens over 150 days old), in the other they are engaged in rearing young animals. The second brigade, like the first, is divided into two groups of workshops. One contains laying ducks (parent flock). In another group, young ducks are grown. The main task of the incubator is to obtain the maximum number of chicks. Here they are kept for a day, and then sent to the workshops and sold to the population.
The supreme management body of the CJSC is the General Meeting of Shareholders, which elects the Board of Shareholders and the General Director. Council members are elected for two years. All decisions of the Council are taken by a simple majority of votes. The executive body of the CJSC is the Board, which organizes the implementation of the decisions of the general meeting. The current activities are managed by the General Director. He is also the Chairman of the Board of Shareholders. The control body of the CJSC is the audit commission, which exercises control over financial and economic activities.
The management apparatus of CJSC Poultry Farm Rodina includes a director, chief agronomist, chief livestock specialist, chief engineer, head of MTM, department managers, foremen.
Chief Engineer:
Manages all the technical services of the enterprise, systematically improves the technique and production technology;
Ensures the production of competitive products; - provides an increase in production efficiency, an increase in labor productivity, analyzes information on scientific and technological achievements
Acts on behalf of the enterprise within its competence; - checks and directs the activities of all structural units in the field of technical preparation of production;
Responsible for the quality and timeliness of the fulfillment of the duties assigned to him;
Manages the development of long-term plans for the development of the enterprise;
Manages the activities of the technical services of the enterprise, controls the results of their work, the state of labor and production discipline in subordinate units.
Chief Accountant:
Ensures the implementation of economic analysis of the economic and financial activities of the enterprise;
Controls compliance with the established rules for registration of acceptance and release of inventory items;
Controls the correctness of the expenditure of the wage fund;
Supervises observance of regular financial and cash discipline.
The chief agronomist controls the implementation of plans and obligations in the crop industry. Controls the rational use of land, seeds, fertilizers, herbicides, labor resources. Carries out work on planning and development of the industry. The agronomist provides technological and organizational management of field farming. He is obliged to participate in the development of plans, technological maps, self-supporting assignments, organize the execution of work in accordance with the established technology and operational plans, and monitor their quality.
The chief livestock specialist carries out and ensures the development and implementation of zootechnical measures aimed at increasing productivity, improving the use of poultry and feed. The chief livestock specialist ensures the safety of feed, draws up a daily routine, feeding rations and feed balances, checks and signs documents on the movement of birds, feed consumption.
Foremen organize the execution of work in accordance with work plans, production technology and norms for the consumption of material resources; ensure that members of the brigade observe labor and production discipline.
Entrepreneurship as the most important area of economic activity creates specific relationships between its participants, which require mandatory legal regulation. Entrepreneurial activity is regulated both by public law, which ensures the interests of the state and society as a whole, and by private law, which regulates and protects the interests of individuals.
The comprehensive nature of the legal regulation of entrepreneurship led to the allocation of entrepreneurial law as a complex integrated legal branch that regulates private and public relations arising from the organization and implementation of entrepreneurial activities. The allocation of business law to a separate branch is determined by the fact that entrepreneurial activity is a special form of economic activity that has specific relationships that differ from other forms of human activity that require appropriate legal support. Legal regulation of entrepreneurial activity requires a combination of private law and public law norms that ensure both private and public interests.
Thus, business law is a complex branch of law, the object of regulation of which is entrepreneurial activity. A narrower substantive nature of business law allows you to more accurately establish the rights and obligations of participants in business activities, as well as determine the legal basis for their organizational activities.
The external form of business law is the sources of business law, which are legal acts that regulate relations arising in the organization and conduct of business.
The regulatory legal acts regulating entrepreneurial activity include:
1. The Constitution of the Russian Federation;
2. Federal codes of the Russian Federation (Civil, Criminal, etc.);
3. Federal laws;
4. By-laws;
5. Regulatory legal acts of the subjects of the Russian Federation;
6. Municipal legal acts;
The Constitution, as the main law of the Russian Federation, has the highest legal force and establishes the general principles of legal regulation of entrepreneurial activity. Thus, Article 8 of the Constitution of the Russian Federation proclaims the basic conditions for the existence of a market economy, without which the development of entrepreneurial activity is impossible:
· guarantee of the unity of the economic space, free movement of goods, services and financial resources, support for competition, freedom of economic activity.
· recognition and protection of private, state, municipal and other forms of ownership.
The Constitution proclaims the most important right of citizens to carry out entrepreneurial activities, which is enshrined in clause 1. Article 34 of the Constitution of the Russian Federation. It establishes the foundations for the existence of a competitive market, the development of which is impossible in conditions of monopolization, clause 2 of article 34 of the Constitution of the Russian Federation states: "economic activity aimed at monopolization and unfair competition is not allowed."
The Constitution of the Russian Federation guarantees the protection of the fundamental rights and interests of business participants, which are enshrined in Articles 34-37: the rights of citizens to free labor, private property, and the possibility of doing business. Restriction of these rights of a citizen can be carried out only by federal laws 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 (paragraph 3 of article 55). In any other case, the rights and freedoms of a citizen, including an entrepreneur, can be protected in court, which is guaranteed by Article 46 of the Constitution of the Russian Federation. Also, the Constitution of the Russian Federation does not allow the introduction of restrictions on the movement of goods and services on the territory of the Russian Federation, if these restrictions are not established by federal law (clauses 1-2 of article 74).
Thus, the Constitution of the Russian Federation establishes the basic principles and conditions for the existence of entrepreneurial activity, as well as guarantees the basic rights and freedoms of its participants.
Another fundamental legislative act regulating business relations and giving a legislative definition of entrepreneurial activity is the Civil Code of the Russian Federation.
The Civil Code contains many norms regulating both private law relations of a public nature, as well as intra-economic and intra-company relations. The Civil Code provides the basic legislative definition of entrepreneurial activity, spells out the basic organizational and legal forms of entrepreneurship, and proclaims the basic rights of its participants.
Thus, Article 2 of the Civil Code defines entrepreneurial activity as “an independent activity carried out at one’s own risk, aimed at systematically obtaining 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 definition, the Civil Code defines the main features of entrepreneurial activity, which include:
focus on making a profit;
initiative and independence in decision-making and organization of activities;
Carrying out activities at your own risk;
Species division of entrepreneurial activity;
the legal nature of the activity.
The Civil Code, as well as the Constitution of the Russian Federation, defines the rights and freedoms of business participants, as well as the necessary conditions for the implementation of economic economic activity. Article 1 proclaims one of the most important conditions for the functioning of a market economy - the recognition of the equality of participants in economic activity and the inviolability of property. The principle of inviolability of property ensures the stability of the market mechanism as the basis of entrepreneurial activity. The Civil Code also indicates that the civil legislation of the Russian Federation regulates property and related personal non-property relations that arise in the course of entrepreneurial activity.
The Civil Code establishes the prerequisites for the implementation of entrepreneurial activities by citizens. Article 18 of the Civil Code establishes the right of citizens to property, inheritance, the opportunity to engage in entrepreneurial activities, the creation of legal entities, the performance of any legal transactions and the acquisition of property and personal non-property rights. The legislative act proclaims the fact that both individuals and legal entities can engage in entrepreneurial activities. Article 23 of the Civil Code, relating to the chapter "Individuals" states: "A citizen has the right to engage in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur.".
This code also establishes that the same rules that regulate the activities of legal entities that are commercial organizations, which are prescribed in Chapter 4 of the Civil Code "Legal Entities", apply to the entrepreneurial activities of citizens carried out without forming a legal entity.
In Chapter 4 of the Civil Code, the concept, features, rights and obligations of legal entities are most fully described. The order of organization, issues related to the creation and liquidation of legal entities, registration and organization of activities, as well as possible organizational and legal forms that can be organized by legal entities are prescribed.
It is worth noting that from September 1, 2014, some changes were made to the Civil Code that affected the organizational and legal forms of legal entities. So the closed form of a joint-stock company was canceled, in connection with which, all companies began to be divided into companies of a public and non-public nature.
Many articles of the Civil Code, relating, for example, to Chapter 9 "Transactions", to Section II. “The right of ownership and other property rights”, to section III “The general part of the law of obligations”, etc., not directly related to the organization of entrepreneurial activity, regulate the relations arising in its process.
It is also worth pointing out that in some articles of the Civil Code one can notice significant differences in the application of the rules for entrepreneurs and citizens who are not engaged in entrepreneurial activities. So, for example, in p3. Art. 401 it is noted that “unless otherwise provided by law or an agreement, a person who has not fulfilled or improperly fulfilled an obligation in the course of entrepreneurial activity shall be liable, unless he proves that proper fulfillment was impossible due to force majeure, that is, extraordinary and unavoidable given the conditions of the circumstances." Thus, individual entrepreneurs and commercial organizations bear civil liability to the counterparty not only because of their own fault of non-fulfillment of obligations, but also due to accidental circumstances that led to the non-fulfillment of obligations prescribed in the contract. Such random circumstances may be the lack of necessary funds (goods, raw materials, cash) to fulfill their obligations.
The activities of commercial organizations and individual entrepreneurs as the main economic entities of a market economy are also regulated by the Tax Code of the Russian Federation and the Code of the Russian Federation on Administrative Violations.
Since business entities are the main taxpayers in the territory of the Russian Federation, the Tax Code includes a number of articles regulating their taxation. Article 19 of the Tax Code establishes that "taxpayers and payers of fees are organizations and individuals who, in accordance with this Code, are obliged to pay taxes and (or) fees, respectively."
The tax code establishes:
general principles of taxation;
The system of taxes and fees;
general rules for fulfilling the obligation to pay taxes and fees;
general rules and principles of tax control;
Responsibility for committing tax offenses;
the procedure for appealing acts of tax authorities, etc.
Entrepreneurial activity creates several sources of tax revenues to the budgets of different levels. On the one hand, all enterprises pay tax deductions to the budget from the income of their organizations, and on the other hand, they provide jobs for citizens, thereby being a source of income from individuals.
The tax code consists of two parts, which include:
1. General principles of taxation and payment of fees in the Russian Federation;
2. Norms and procedure for imposing each of the taxes (fees) established in the country.
The first part of the Tax Code of the Russian Federation includes issues related to the types of taxes and fees, the grounds for the emergence and procedure for fulfilling obligations to pay taxes and fees, the principles for establishing taxes imposed, the rights and obligations of subjects of taxation, the forms and methods of tax control, responsibility for committing tax offenses and etc.
The second part of the Tax Code regulates issues related to the calculation and payment of each of the taxes and fees established by the Code. Each tax and fee, or special tax regime, is devoted to a chapter in the second part of the Tax Code, which determines the taxpayers of this tax, the object of taxation, the features of this type of taxation, the procedure and terms of payment, the tax base, etc.
Of course, entrepreneurial activity, like any other activity, creates a special system of relations that should not only be regulated, but also controlled by law. Based on the definition given in Article 1 of the Civil Code of the Russian Federation, entrepreneurial activity must be registered in the manner prescribed by law, that is, it must be legal. Thus, legislative acts are needed to control the legality of entrepreneurial activity and give the concept of illegal activity. For these purposes, in the Criminal Code of the Russian Federation and in the Code of the Russian Federation on Administrative Violations, the concepts of violations and illegal actions in the field of entrepreneurial activity are given, as well as the responsibility that offenders bear for these illegal actions is determined.
So in the Code of the Russian Federation on Administrative Offenses, Chapter 14 is devoted to administrative violations in the field of entrepreneurial activity. Administrative offenses in the field of entrepreneurial activity include such offenses as, for example, "carrying out entrepreneurial activities without state registration as an individual entrepreneur or without state registration as a legal entity" (Article 14.1.). This type of offense in the field of entrepreneurial activity entails the imposition of an administrative fine in the amount of five hundred to two thousand rubles.
A similar article exists in the Criminal Code (Article 171 "Illegal Business"). However, in the Criminal Code there is a clarification on “submission to the body that carries out state registration of legal entities and individual entrepreneurs, documents containing deliberately false information, or carrying out entrepreneurial activities without a license in cases where such a license is required, if this act caused major damage to citizens , organizations or the state, or is associated with the extraction of income on a large scale. In this case, such activity is punishable by a more serious "fine in the amount of up to three hundred thousand rubles or in the amount of the salary or other income of the convicted person for a period of up to two years, or by compulsory work for a period of one hundred and eighty to two hundred and forty hours, or by arrest for a period of up to six months."
Accordingly, conducting illegal business activities, in this case without state registration, can simultaneously lead to administrative and criminal liability, each article of which has its own form of punishment, depending on the extent of the illegality of the action. This example is a clear evidence of the intersectoral nature of the legal regulation of entrepreneurial activity.
Along with federal codes that have the highest legal force after the Constitution of the Russian Federation, entrepreneurial activity is regulated by Federal Laws, which can be classified as follows:
1. Federal laws that establish state requirements for business entities in the implementation of entrepreneurial activities. These types of federal laws include:
· Federal Law No. 129-FZ of August 8, 2001 “On State Registration of Legal Entities and Individual Entrepreneurs”;
· Federal Law No. 128-FZ of August 8, 2001 “On Licensing Certain Types of Activities”;
· Federal Law No. 184-FZ dated December 27, 2002 “On Technical Regulation”;
· Federal Law of 26.12. 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control."
2. Federal laws that establish the basic principles and conditions for the functioning of the market mechanism, and, accordingly, entrepreneurial activity. These include:
· Law of the Russian Federation of 26.07.2006 No. 135-FZ “On Protection of Competition”;
· Federal Law No. 381-FZ of December 28, 2009 “On the Fundamentals of State Regulation of Trading Activities in the Russian Federation”;
· Federal Law No. 39-FZ of April 22, 1996 “On the Securities Market”;
· Law of the Russian Federation of February 20, 1992 No. 2383-1 “On Commodity Exchanges and Exchange Trade”.
3. Federal laws that relate to the legal status of organizational and legal forms of entrepreneurial activity. These include laws such as:
Federal Law of February 8, 1998 No. 14-FZ “On Limited Liability Companies”
· Federal Law No. 41-FZ of May 8, 1996 “On Production Cooperatives”;
· Federal Law No. 161-FZ of November 14, 2002 “On State and Municipal Unitary Enterprises”.
4. Federal laws that regulate certain types of business activities. For example:
· Federal Law No. 164-FZ dated October 29, 1998 “On Financial Lease (Leasing)”;
· Federal Law No. 307-FZ dated December 30, 2008 “On Auditing Activities”;
· Federal Law No. 156-FZ of November 29, 2001 “On Investment Funds”;
5. Federal law describing the directions and forms of state support for entrepreneurial activity
· Federal Law No. 209-FZ of July 24, 2007 “On the Development of Small and Medium Enterprises in the Russian Federation”.
It is on this federal law that I would like to dwell in more detail, since it most fully describes the state measures that are being taken to develop entrepreneurial activity. The law is intended to regulate relations that arise between legal entities and individuals, state authorities and local governments in the development of small and medium-sized businesses.
This law delimits the concepts of small and medium-sized business entities, reveals the main goals and principles of state policy in the field of development of small and medium-sized businesses in the Russian Federation, describes the powers of state authorities in this area, as well as the mechanism for interaction between state authorities and small and medium-sized entities entrepreneurship. Also, which is very important, this law describes measures to support small and medium-sized businesses by the state.
The law establishes criteria for dividing entrepreneurship into small and medium-sized businesses, which include the number of employees and proceeds from the sale of goods (works, services) or the book value of assets for the previous year. In accordance with Article 4 of the Federal Law "On the development of small and medium-sized businesses in the Russian Federation", in order to classify an enterprise as a medium-sized enterprise, the average number of employees for the previous calendar year must be from 101 to 250 people. In small enterprises, the average number of employees should not exceed 100 people. Enterprises, the number of employees of which does not exceed 15 people, in accordance with the law, are referred to as micro-enterprises.
This law reveals the concept of state support for small and medium enterprises. According to Article 3 of this federal law, “support for small and medium-sized businesses is the activities of state authorities of the Russian Federation, state authorities of constituent entities of the Russian Federation, local governments and the functioning of the infrastructure for supporting small and medium-sized businesses aimed at implementing the activities provided for by federal development programs subjects of small and medium-sized businesses, regional programs for the development of small and medium-sized businesses and municipal programs for the development of small and medium-sized businesses”. Measures to support the state of small and medium-sized businesses in accordance with Articles 7 and 14 of the Federal Law are:
special tax regimes;
Simplified rules for tax accounting and tax returns;
· Simplified system of accounting and statistical reporting;
· preferential payment procedure for state and municipal property privatized by small and medium-sized businesses;
· measures to provide financial support for small and medium-sized businesses and other areas;
· Equal access to participation in development programs;
availability of infrastructure.
Particular importance in this law is given to such areas of activity as innovative and industrial production, handicrafts, as well as foreign economic and agricultural activities.
In addition to federal laws, entrepreneurial activity is also regulated by by-laws, which are aimed at the implementation and regulation of certain aspects of legislative provisions.
Decrees of the President of the Russian Federation occupy an important place among the types of by-laws. For example, Decree of the President of the Russian Federation of February 28, 1995 No. 221 (as amended by Decree of the President of the Russian Federation of July 8, 1995 N 685) “On measures to streamline state regulation of prices (tariffs)” is aimed at liberalizing pricing while maintaining state regulation of prices in the natural monopolies, public procurement and a number of socially significant goods and services. This decree applies to the pricing of all organizations.
By-laws also include decrees of the Government of the Russian Federation and regulations of federal executive bodies that operate in the economic sphere in order to implement and develop laws. This type of by-laws includes, for example, the Decree of the Government of the Russian Federation of August 5, 1992 “On the composition of costs for the production and sale of products (works, services) and on the procedure for generating financial results taken into account when taxing profits.” A large number of regulations are also issued by federal executive bodies, which include the Ministry of Finance of the Russian Federation, the Ministry of Economic Development and Trade of the Russian Federation, the Ministry of Property Relations of the Russian Federation, the Ministry of the Russian Federation for Antimonopoly Policy and Entrepreneurship Support, etc. The purpose of by-laws is to provide the most detailed regulation of relations arising in the course of doing business.
In addition to the by-laws of the federal authorities, the economic life of the society is also affected by acts of the constituent entities of the Russian Federation and local governments, which are territorial in nature and should not contradict laws that have supreme legal force.
Summarizing all of the above, we can conclude that the legal acts regulating entrepreneurial activity are complex, which is explained by a combination of public and private interests affecting entrepreneurial activity. Entrepreneurial activity is subject to regulation both by legislative and legal acts having the highest legal force and by-laws.
It is also worth noting that despite the fact that business law is singled out as a separate branch, it is intersectoral in nature, combining the legal norms of civil and commercial law, as well as a number of legal norms of different industries that are indirectly related to certain aspects of entrepreneurial activity.
Topic 1. Organization of accounting in organizations
Goal and tasks
Target studying the topic - to systematize and consolidate the knowledge gained by students in the study of the theory of accounting about the principles and organization of accounting in the enterprise and its regulatory regulation.
Tasks:
An in-depth study of the provisions of regulatory documents on accounting that determine the procedure for organizing accounting in a commercial organization;
An in-depth study of the organizational and legal forms of enterprises and their impact on the organization of accounting;
An in-depth study of the significance of the organization's accounting policy, the factors that determine its choice, the impact of accounting policy on the organization of accounting.
1.1 Organizational and legal basis for the activities of a commercial organization.
1.2 Principles and organization of accounting in the enterprise
1.3 Accounting policies of the organization
Content
Organizational and legal basis for the activities of a commercial organization
One of the features of accounting is its maintenance within a particular organization. Accounting reflects the activities of a separate organization.
The organization is an independent economic entity, created in the manner prescribed by law for the production of products, performance of work, provision of services in order to meet public needs and make a profit. The organization independently carries out its activities, disposes of its results and income remaining after paying taxes and other obligatory payments. Organizations registered in the territory of the Russian Federation may have a different organizational and legal form.
Depending on the objectives of the activities of the organization are divided into commercial and non-commercial.
Commercial organizations as the main goal of their activities pursue profit.
Non-profit organizations are created to achieve social, charitable, cultural, educational, scientific goals, to protect the health of citizens, develop physical culture and sports, meet other non-material needs of citizens, protect the rights and legitimate interests of citizens and organizations, resolve disputes and conflicts, and provide legal assistance. or other purposes related to the achievement of public goods. Non-profit organizations can also carry out commercial activities, but only to achieve the goals for which they were created.
Currently, organizations of various forms of ownership operate in the Russian Federation: federal, municipal, joint-stock, cooperative, private, each of which can be a legal entity.
A legal entity is an organization that owns, manages or manages separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, fulfill obligations, be a plaintiff and defendant in court.
Legal entities that are commercial organizations can be created in the following organizational and legal forms: state and municipal unitary enterprises; production cooperatives; business partnerships (general partnerships or limited partnerships); business companies (joint stock companies, limited liability companies or additional liability companies).
A unitary enterprise is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. This property is considered indivisible and cannot be distributed among the employees of the organization. In the form of unitary organizations, only state and municipal organizations are created, the property of which is either in the ownership of the state or in the ownership of the municipality. A unitary enterprise is endowed with property on the basis of economic management and operational management.
A production cooperative is a voluntary association of citizens on the basis of membership for joint production or other commercial activities based on their personal labor or other participation and the association of property shares by its participants.
The property that is the property of the cooperative is divided into shares of its members in accordance with the charter. The profit received by the cooperative is distributed among its members, as a rule, according to the labor contribution. A different procedure for the distribution of profits must be provided for by the charter of the cooperative. Property is distributed in the same manner upon liquidation of a cooperative. When one of the members leaves the cooperative, in accordance with the charter, part of the property may be an indivisible fund and is not subject to distribution until its liquidation.
A general partnership is a partnership whose participants are engaged in entrepreneurial activities on behalf of the partnership and are liable for its obligations with the property belonging to the partnership. The property is formed at the expense of the contributions of participants received from activities, income and other sources established by law. The property belongs to the participants on the rights of common shared ownership. The partnership itself is not a legal entity.
A limited partnership (limited partnership) is a partnership in which, along with general partners (participants) who conduct economic activities and are liable for the obligations of the partnership with their property, there are several contributors. Investors participate only in the distribution of profits, and do not take part in management and in the implementation of activities.
A joint-stock company is a company whose authorized capital is divided into a certain number of shares. The shares are distributed among the members of the company and certify the contribution of funds to the capital.
A joint stock company may be open or closed. If the members of the company can dispose of their shares without the consent of the other shareholders, then the company is recognized as open. The shares of such a company are distributed by open subscription and are freely sold.
A joint-stock company, whose shares can only be distributed among a predetermined circle of persons and cannot be freely sold, is considered closed.
An additional liability company differs from other legal entities in that its participants are jointly and severally liable for its obligations in an amount that is a multiple of their shares.
Information on the organizational and legal form contains the charter of the organization: name, location, size of the authorized capital, composition, procedure for the formation and competence of management and control bodies, procedure for distributing profits, conditions for reorganization and liquidation and other information provided for this type of legal entities.
The procedure for the joint activity of the founders in creating a legal entity, the conditions for transferring their property to it and participating in its activities. determines the memorandum of association
A legal entity of any organizational and legal form is subject to state registration in the manner prescribed by the law on registration of legal entities, for which the following documents should be submitted to the tax office at the location of the organization: an application for registration; articles of association; memorandum of association (decision to establish an organization); documents confirming the payment of at least 50% of the authorized capital; certificate of payment of state duty.
Legal entities may have branches, representative offices, agencies and other subdivisions, allocated territorially, but not being legal entities. The presence of branches and representative offices is reflected in the constituent documents of a legal entity.
When an organization is created, the charter specifies the types of activities that it can engage in. The charter may contain several types of activities, among which the main ones stand out.
Activities can be subdivided as follows: production and sale of products (material values); wholesale or retail sale of goods; performance of work; provision of services.
In organizations engaged in production, products are manufactured from raw materials and materials during the technological process, the properties of which differ from the properties of the raw materials. In accounting, it is necessary to obtain data on the cost of each type of manufactured product, since such data underlie the formation of prices for such products. The cost indicator has a complex composition and therefore a significant part of the accounting work is the accounting and distribution of production costs.
Organizations that perform work can be created in the form of construction, repair, geological, design and survey, research organizations and road facilities. In accounting, it is necessary to obtain information about the cost of each work performed (or a set of works). In such organizations, the area of accounting for production costs is highly labor-intensive.
Organizations that provide services can be created in the form of transport and communications enterprises, commodity and stock exchanges, credit institutions, investment, pension and other funds, law and audit firms, leasing companies, service organizations, etc. Unlike work service has no material essence. For many organizations included in this group, there is a special accounting procedure. So, the organization of accounting in credit institutions, professional participants in the securities market has significant differences. As for the rest of the organizations included in this group, one of the main features of accounting is that, as a rule, the cost of each specific service rendered is not calculated, and cost control is carried out for the calendar period as a whole.
Organizations engaged in trading and intermediary activities are distinguished into a special group. These organizations sell goods, i.e., material values that are not subject to further processing in this organization. The costs of these organizations are formed as a whole for the calendar period. At the same time, their feature is the laborious accounting of inventory items.
Despite the fact that the charter singles out one or more types of activity as the main ones, in the course of economic activity, the organization may carry out other types of activity. Often, industrial and construction organizations also conduct trading activities (especially barter transactions), carry out investment activities from free profits, etc. For accounting purposes, all types of activities are divided into current, investment and financial.
Current activity is the activity of the organization specified in its constituent documents and bringing the main profit. Current activities also include operations that cannot be included in investment or financial activities, for example, foreign economic or intermediary. Regardless of the type of current activity in accounting, it is necessary to calculate the costs associated with its implementation and income from this activity, as well as determine the financial result from it.
Investment activities are activities related to capital investments (investments) in land plots, buildings and other real estate, equipment, intangible and other non-current assets. The same type of activity includes the implementation of long-term financial investments in other organizations, as well as the issuance of bonds and other long-term securities.
Financial activity is the activity of an organization related to operations with short-term securities, the provision of loans for up to 12 months, the issuance of bonds and other short-term securities, etc.
