home For a beginner Individual entrepreneurs as subjects of entrepreneurial law. Individual entrepreneur as a subject of entrepreneurial activity Individual entrepreneur as a subject of economic activity

Individual entrepreneurs as subjects of entrepreneurial law. Individual entrepreneur as a subject of entrepreneurial activity Individual entrepreneur as a subject of economic activity

Sources of commercial law of the Russian Federation

Commercial law is regulations, which contain the norms of various branches of law governing entrepreneurial activity.

According to the legal force, the sources of commercial law are divided as follows:

1) the Constitution of the Russian Federation;

2) Federal laws;

3) by-laws;

4) laws and other acts of subjects of the Russian Federation;

5) international treaties in force in the Russian Federation.

1. The Constitution of the Russian Federation of 1993 is the basis for any branch of law, defines the fundamental provisions and fundamental principles of commercial law.

The Civil Code of the Russian Federation contains a number of norms that are universal for both civil and commercial law. Along with the Civil Code of the Russian Federation an important role is played by acts regulating the activity of transport in the regulation of trade turnover:

2. In the field of commercial law, examples of the following federal laws can be given:

1) Law of the Russian Federation "On Protection of Consumer Rights". It guarantees the basic rights of consumers of goods and ways to protect these rights; regulates relations between consumers and manufacturers, sellers in the sale of goods, etc.;

2) Federal Law "On Protection of Competition". They determine the organizational and legal framework protection of competition.

5) Law of the Russian Federation of July 7, 1993 No. 5340-I “On Chambers of Commerce and Industry in Russian Federation" and etc.

3. By-laws include:

1) Decrees of the President of the Russian Federation, supplementing the laws if there are gaps in them;

2) Decrees of the Government of the Russian Federation adopted for the development and implementation of laws;

3) state standards for products, works, services, construction projects established by the State Standard and other competent authorities;

4) acts of ministries and departments aimed at the implementation of laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation.

5. The most important international documents in the field of commercial law are:

1) UN Vienna Convention of 1980 on contracts for the international sale of goods;

2) The Hague Convention of 1986 on the law applicable to contracts for the international sale.

In general, the activities of individual entrepreneurs and organizations, including commercial ones, are regulated by civil law, and were considered in the courses "Civil Law" and "Business Law".

The commercial activities of individual entrepreneurs are regulated in the same manner as organizations. Features of legal capacity are as follows. According to the Civil Code of the Russian Federation (Article 23), individual entrepreneurs have general legal capacity.

Since state registration as an individual entrepreneur, citizens have the right to engage in entrepreneurial (including commercial) activities without education legal entity. Entrepreneurial activity of citizens without forming a legal entity is a simple form of organizing entrepreneurial activity. Registration of individual entrepreneurial activity is carried out at the place of residence of the future entrepreneur. The principle of general legal capacity applies to all entrepreneurs, including individual ones, so they have the right to make any transactions, except for those that are specifically prohibited by law. Certain types of entrepreneurial activity require a special permit - licenses. Legislation regulates the consequences of illegal activities related to doing business without state registration. In cases related to the representation of an entrepreneur, the entrepreneur is the represented person himself, i.e. the person on whose behalf the legal action representative and for which legal implications these actions. The law speaks of the extension of the principle of full responsibility to individual entrepreneurs, according to which an individual entrepreneur is liable for his obligations with all his property. An individual entrepreneur may be declared insolvent (bankrupt) by a decision of an arbitration court if he is unable to satisfy the claims of creditors related to the entrepreneurial activities carried out by the individual entrepreneur. From the moment the arbitration court decides to declare an individual entrepreneur bankrupt, his registration as an entrepreneur without forming a legal entity becomes invalid.

An integral part of the right to entrepreneurship is the right of entrepreneurs to own property: to own, use and dispose of it both individually and jointly with other persons.

A citizen engaged in entrepreneurial activity without forming a legal entity, not registered as an individual entrepreneur, does not have the right to refer in relation to the transactions concluded by him at the same time to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of the Civil Code of the Russian Federation on obligations that are associated with the implementation of entrepreneurial activities.

Entrepreneurial organizations or individual entrepreneurs who are directly involved in the conclusion of transactions. They are classified as follows:

a) independent intermediaries - act on their own behalf and at their own expense:

Dealers - special trading and intermediary organizations specializing in the sale of a certain product, performing certain operations with a certain type of product;

Trading houses - diversified organizations that are engaged in trade and production activities for the processing, packaging and packaging of goods sold, are built as a single legal entity or an association of legal entities engaged in trade, warehouse and production activities;

Traders are specialized intermediaries who make transactions on behalf of clients, but on their own behalf and at their own expense.

Stockists - special kind specialized intermediaries who carry out export-import operations on the basis of a commission agreement, under which they carry out the exclusive sale of goods from a certain supplier.

b) intermediary organizations that do not acquire ownership of the goods, but provide, as their main activity, services for bringing the goods from the manufacturer to the consumer. Distributors are classified into:

Regular - have their own warehouses where goods are accumulated and stored, conclude contracts for the supply in future periods, provide services for the selection of an assortment of groups of goods;

Irregular - rent warehouses, participate mainly in transit deliveries;

c) organizations that do not perform operations with goods, but provide a variety of services, contributing to the promotion of goods. They enter into transactions, the purpose of which is to promote the product:

Brokers - organizations, individuals who conclude contracts on the stock exchange on behalf of and at the expense of the client, act on the stock exchange as offices or independent brokers;

Agency firms - look for buyers for the seller firm (trading agencies) or study the supply and demand in the market for a particular product with the prospect of selling it (marketing agencies).

Modern Russian legislation recognizes the right to engage in entrepreneurial activities for all citizens of the Russian Federation, foreigners and stateless persons. The right to entrepreneurial activity is a constitutional right of citizens (Article 34 of the Constitution of the Russian Federation). Individuals can engage in entrepreneurial activities by registering individual entrepreneurial activities. To acquire the status of an individual entrepreneur, a citizen must have the following characteristics of a subject of civil law:

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

2) civil capacity (the ability to acquire and exercise civil rights, create civil obligations for oneself and fulfill them by one's actions);

3) have a given name (surname, first name proper, as well as patronymic, unless otherwise follows from law or national custom);

4) have a place of residence (a place where a person lives permanently or predominantly).

Citizens who have reached the age of 18 or married before this age, as well as emancipated minors from 16 years of age, i.е. fully capable.

Minors aged 14 to 18, as well as adult citizens who are limited in legal capacity due to the abuse of alcohol and drugs, may engage in entrepreneurial activities with the consent of their legal representatives - parents, adoptive parents or guardians.

Features of the status of an individual entrepreneur in comparison with the general civil legal capacity of a citizen are as follows.

The status of an individual entrepreneur is acquired from the moment of state registration of a citizen as an individual entrepreneur. The procedure for state registration of an individual entrepreneur is regulated by the Federal Law of the Russian Federation of August 8, 2001 No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

Entrepreneurial activities of citizens are subject to the rules of the Civil Code of the Russian Federation, which regulate the activities of legal entities that are commercial organizations, unless otherwise follows from the law, acts of the President of the Russian Federation, the Government of the Russian Federation or the essence of the legal relationship.

Property disputes related to entrepreneurial activity between individual entrepreneurs, or between them or legal entities are under the jurisdiction of arbitration courts. Other disputes involving an individual entrepreneur, as well as disputes involving persons actually engaged in entrepreneurial activities, but who have not passed state registration, are considered by courts of general jurisdiction.

Individual entrepreneur who is unable to satisfy the claims of creditors related to the implementation of entrepreneurial activities by him, may be recognized by a court decision as insolvent (bankrupt).

It should be borne in mind that an individual entrepreneur is allowed to own only property that citizens are entitled to possess. Unlike a legal entity, he, as a citizen, can inherit and bequeath his property. He has the opportunity to work in public and private organizations, to engage in any legal activity, if only this position or work is allowed to be combined with entrepreneurship.

An entrepreneur may have both property and non-property rights: the rights of the author of a scientific, literary or artistic work, invention, discovery or other result of creative activity protected by law. He owns the rights to protect not only business reputation, but also honor, dignity, inviolability of personal life, other property and personal non-property rights that individuals are endowed with. In particular, a citizen-entrepreneur is able to acquire the rights and obligations associated with marriage and family relations.

All transactions of an individual entrepreneur, which are based on his refusal or restriction of his legal capacity or capacity, are void. So, a receipt given to someone by a citizen-entrepreneur not to engage in some type of activity (except when it is expressly established by law, for example, a prohibition to independently carry out activities similar to the activity of a full partnership, in which the entrepreneur is a participant) or to bequeath to someone (wife, children, business partner and other persons) their property will be invalid. Unlike the transactions of an entrepreneur, similar actions of a legal entity to limit its own legal personality are valid.

V statutory order, an individual entrepreneur, as an ordinary citizen, may be limited in legal capacity by a court decision (for example, when the court forbids him to engage in certain activities), legal capacity, is declared incompetent, missing or dead with all the ensuing consequences.

For its obligations, a citizen-entrepreneur is liable, as an individual, with all his property, movable and immovable, with the exception of the list of things specified in Appendix 1 to the Code of Civil Procedure of the Russian Federation. This property cannot be foreclosed.

Responsibility for non-fulfillment by a citizen-entrepreneur of his obligations arising from commercial activities, comes under the rules on business liability, i.e. without fault, for the very fact of breach of contract or causing harm. The entrepreneur can be released from liability only if it is established that the obligation has not been fulfilled due to force majeure.

Currently, the state is taking measures aimed at supporting small businesses, including individual entrepreneurs, who should be provided with preferential loans, production and technological, information and personnel assistance. In particular, a simplified taxation regime has been established for individual entrepreneurs.

Creditors of an individual entrepreneur who have claims related to his commercial activities have a priority right to satisfy claims over other creditors of this citizen. An individual entrepreneur who is unable to pay the debts associated with his entrepreneurial activity may be declared insolvent (bankrupt) by a court decision. From the moment the court makes such a decision, the registration of a citizen as an entrepreneur becomes invalid. The sequence of satisfying the claims of an entrepreneur's creditors is similar to that established for creditors of a legal entity. After completion of settlements with creditors, the entrepreneur declared bankrupt is released from the fulfillment of the remaining obligations that have arisen in connection with his entrepreneurial activity. At the same time, he is also released from debts not related to commercial activities, if these debts were presented and taken into account during the procedure for declaring him bankrupt.

Debts of a citizen-entrepreneur not related to commercial activities and not declared in the process of his bankruptcy, as well as claims of a personal nature, for example, claims of citizens to whom he is liable for harm caused to life or health, remain valid.

Unlike individuals, disputes between individual entrepreneurs or between them and legal entities, including the consideration of applications for declaring bankrupt, are subordinate to the arbitration court, with the exception of disputes not related to entrepreneurial activity (Article 22 of the Arbitration Procedure Code of the Russian Federation).

A citizen who carries out entrepreneurial activities without forming a legal entity and who has not passed state registration is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules established for obligations arising from entrepreneurial activity (clause 4, article 25 of the Civil Code of the Russian Federation). All disputes involving citizens, including entrepreneurs, not registered in the prescribed manner, are considered by the People's Court of General Jurisdiction.

After registration with the state regulatory authorities, an individual entrepreneur can count on a number of advantages: Preferential taxation. Individual entrepreneurs are exempted from the mandatory payment of personal income tax in the amount of 13%. Instead, he pays mandatory fees under the simplified system (6%), or according to UTII - 15% of temporary income. There is no need to pay tax on property that is used for business purposes. Simple and inexpensive registration system. The time for obtaining the certificate is 5 working days. The cost of this service is 800 rubles. For comparison, when registering an LLC, it is necessary to pay mandatory fees in the amount of 4,000 rubles. Simplified reporting system. IP is the sole owner. For the sale or exchange of property, only the consent of the spouse is needed. Unlike a legal entity, an entrepreneur should not hold meetings of shareholders and similar organizational meetings.

In addition to these factors, in many regions, laws on preferential terms for self-employment are being enacted at the local level. This is aimed at the development of small businesses, both in certain areas and in Russia.

In addition, the following factors should be taken into account: Restrictions on types of activities. This was mentioned above - IP when filling out an application in tax service may select one or more permitted species from the KVED reference book. The impossibility of registering one individual entrepreneur for several owners. This can only be done for a legal entity. Running a business implies the constant participation of an individual entrepreneur. Instead of himself, he cannot appoint an executive director with the right to sign. Even with losses, an individual entrepreneur is obliged to make payments to extra-budgetary funds. When planning the registration of individual entrepreneurs, these factors must be taken into account. Knowing the benefits and responsibilities will help build an objective picture of the actual legal status of the IP.

The choice of taxation system is one of the most exciting questions for novice entrepreneurs. This decision should be considered, because it depends on it how much taxes you need to pay and how often you have to submit reports. There are currently five tax regimes in Russia. We will help you choose among them the most optimal one that suits your business.

2. Individual entrepreneur as a business entity

2.1 The concept of an individual form of entrepreneurship

Individual entrepreneurs are citizens of the Russian Federation, foreign citizens and stateless persons engaged in entrepreneurial activities in accordance with the procedure established by law without forming a legal entity. This general provision on the right to entrepreneurial activity is formulated in Art. 18, 23 GK.

Entrepreneurial activity as an economic phenomenon can be carried out by an individual without state registration. For example, by virtue of paragraph 4 of Art. 23 of the Civil Code, a citizen who carries out entrepreneurial activities without forming a legal entity in violation of the requirements of paragraph 1 of this article is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules of the Code on obligations related to the implementation of entrepreneurial activities. In addition, some scholars include the so-called private practitioners (lawyers, detectives, notaries) among entrepreneurs without forming a legal entity, although the current legislation does not consider notarial and advocacy activities as entrepreneurial.

However, according to paragraph 2 of Art. 11 of the Tax Code in the context of this Code, individual entrepreneurs are understood not only as individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity, but also private notaries, private security guards, private detectives. This wording raises a fair question about the possibility of applying the norms of tax legislation to private practitioners without taking into account the specifics of the nature of advocacy and notarial activities. It was this question that arose in the practice of the Constitutional Court of the Russian Federation on the complaint of citizen G. Yu. Pritula, a notary. According to the Constitutional Court of the Russian Federation, the analysis of the disputed provision in normative unity with other provisions of Art. 11 of the Tax Code indicates that some intersectoral concepts, including the concept of "individual entrepreneurs", are used in a special meaning exclusively for the purposes of this Code. Moreover, in the group of subjects of tax relations, united by the generic concept of "individual entrepreneurs", private notaries are included along with individuals registered in the prescribed manner and carrying out entrepreneurial activities without forming a legal entity. “Therefore, a systematic interpretation of the disputed provision allows us to conclude that the legal status of private notaries is not identified with the legal status of individual entrepreneurs as individuals engaged in entrepreneurial activities without forming a legal entity from the moment of state registration as an individual entrepreneur (Article 23 of the Civil Code). This is consistent with the Fundamentals of the legislation of the Russian Federation on notaries, in accordance with Art. 1 of which notarial activity is not an entrepreneurship and does not pursue the goal of making a profit”.

The following conclusion of the Constitutional Court of the Russian Federation is also interesting: the assignment of private notaries as subjects of tax obligations to the same group with individual entrepreneurs follows from the peculiarities of the status characteristics of private notaries.

In particular, in the rulings of the Constitutional Court of the Russian Federation of May 19, 1998 and December 23, 1999, it is noted that the activities of notaries and lawyers engaged in private practice are a special legal activity that is carried out on behalf of the state, which predetermines the special public law status of notaries ( lawyers).

However, a certain similarity of the status of public law characteristics of notaries and lawyers does not exclude, in the opinion of the Constitutional Court of the Russian Federation, the possibility of the legislator applying socially justified differentiation in legal regulation tax relations in relation to these categories of self-employed citizens. Thus, the definition of individual entrepreneurs given in the Tax Code of the Russian Federation has a special terminological meaning, and those contained in paragraph 2 of Art. 11 norms-definitions are intended for use solely for taxation purposes. Of independent regulatory significance - as a norm of direct action - the fourth paragraph of paragraph 2 of Art. 11 NK does not have. This is the general conclusion of the Constitutional Court of the Russian Federation on the complaint of a private notary.

In theoretical terms, the figure of an individual entrepreneur raises a number of fundamental questions. First, it is necessary to comprehensively assess the proposal to consider as individual entrepreneurs individuals engaged in entrepreneurial activities without state registration. Indeed, from an economic point of view, such activity is entrepreneurial, since it meets all the necessary properties. Secondly, such activity is illegal; there is no state registration of a business entity.

The legal regime of illegal entrepreneurship gives rise to various legal consequences. The Civil Code of the Russian Federation (clause 4, article 23) does not allow specified persons refer to the transactions concluded by them at the same time that they are not entrepreneurs. Likewise, the Tax Code of the Russian Federation considers persons engaged in entrepreneurial activities without state registration to be taxpayers.

The logic of the legislator is clear here: on the one hand, to protect the private interests of the party in a civil law transaction, on the other hand, the public interests of the state through the collection of a tax (levy).

In turn, administrative and criminal legislation establishes measures of legal liability for illegal entrepreneurship. Yes, Art. 171 of the Criminal Code provides for criminal liability for illegal entrepreneurship, i.e. carrying out entrepreneurial activities without registration or without a special permit (license) in cases where such a permit (license) is mandatory, or in violation of the terms of licensing, 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 the light of the foregoing, the following conclusions can be drawn. Entrepreneurship is an economic and legal concept. The economic nature of entrepreneurial activity is complemented by a legal form. From the standpoint of the law, entrepreneurship must comply with the requirements of the law. Otherwise, it (entrepreneurship) is illegal with all the ensuing consequences.

Therefore, when characterizing legitimate entrepreneurship (clause 1, article 2 of the Civil Code), two criteria should be distinguished - subjective and subjective. Using the subjective criterion, the legislator directly pointed out the need for state registration of persons engaged in entrepreneurial activities. Without registration (equally without a license), such activities are illegal. Moreover, a legal entity simply does not exist outside of state registration. There is also no figure of an individual entrepreneur without proper registration. In relation to illegal entrepreneurship, in our opinion, it is correct to use the phrase "a person carrying out entrepreneurial activities without state registration." The same can be said for an organization without the status of a legal entity. The latter (organization) does not legally exist, but is engaged in entrepreneurial activities.

It is hardly possible to agree with the statement that the activities of private practitioners are entrepreneurial. One of the weighty arguments is the legal position of the Constitutional Court of the Russian Federation on the public legal status of lawyers and notaries. Even at first glance, the statement looks absurd: "A lawyer is an individual entrepreneur." Of course, he is not an altruist, but one cannot reduce all types of economic activity to entrepreneurship.

Utilization was seen as the basis of capitalism. In the last 10-15 years, the diversity of organizational forms and subjects of entrepreneurial activity has been gradually restored.o The issue of registering a legal entity is of great importance. The state provides for the possibility of creating it as a subject of law only in the manner established by it. History knows examples when to create ...

Shares, deposits, shares, shares belonging to them when making decisions general meeting economic partnership and society; hold positions of management of an economic entity. Military personnel, employees of power ministries and services, such as police officers, tax authorities, and other categories of citizens, do not have the right to engage in entrepreneurial activities. Capable individuals can...

Their competencies; notarial protection; judicial protection (including - by the Constitutional Court of Ukraine, general courts, economic and arbitration courts). 3.2. Criminal-legal, administrative-legal and notarial protection of the rights and legitimate interests of business entities Criminal-legal protection in the field of entrepreneurial activity consists in establishing ...

The thing is satisfied from its value in the amount and in the manner provided for satisfaction of the claims secured by the pledge. The concept, types and signs of responsibility of subjects of entrepreneurial activity The subject of entrepreneurial law is a lilo, which, by virtue of its inherent features, can be a participant in an economic (entrepreneurial) legal relationship. Signs of subjects...

The purpose of the presented work is to consider the process of registration of business entities.

1. INTRODUCTION
2. CHAPTER 1. GENERAL CHARACTERISTICS OF AN INDIVIDUAL ENTREPRENEUR AS A SUBJECT OF BUSINESS RELATIONS
1.2. Features of entrepreneurial activity without the formation of a legal entity
3. CHAPTER 2. LEGALIZATION OF ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR
3.1. State registration of an individual entrepreneur
3.2. Licensing of entrepreneurial activity
3.3. Termination of the activity of an individual entrepreneur
4. CONCLUSION
5. REFERENCES

The work contains 1 file

Federal Agency for Education

Department of Political Science and Law

ESSAY

Topic: "Individual entrepreneur as a subject of entrepreneurial law."

Completed by: 3rd year student

Checked by teacher:

Saint Petersburg

2011

INTRODUCTION
CHAPTER 1. GENERAL DESCRIPTION OF AN INDIVIDUAL ENTREPRENEUR AS A SUBJECT OF BUSINESS RELATIONS
1.2. Features of entrepreneurial activity without the formation of a legal entity
CHAPTER 2. LEGALIZATION OF ACTIVITIES OF AN INDIVIDUAL ENTREPRENEUR
3.1. State registration of an individual entrepreneur
3.2. Licensing of entrepreneurial activity
3.3. Termination of the activity of an individual entrepreneur
CONCLUSION
BIBLIOGRAPHY

Introduction

In developed market economies, entrepreneurship is the main driver of economic and social development. Gaining strength market mechanisms put the entrepreneur in a special relationship with the state, with economic partners and employees. Along with the provided economic freedoms, economic and legal regulators are also established in the implementation of entrepreneurial activities. Knowledge of the mechanism of action of these regulators is extremely necessary for modern business leaders. In other words, entrepreneurial activity is carried out in certain organizational and legal forms. "Improvement of the organizational and legal forms of entrepreneurship in Russia is based on the use of the experience of managing Western countries and the traditional features of managing Russia." On January 1, 1995, the Civil Code of the Russian Federation was put into effect, which fixed certain forms of domestic entrepreneurship carried out economic partnerships and societies, production cooperatives, state and municipal enterprises.

Entrepreneurial activity in a market economy is represented by large and small businesses, large and small businesses.

The purpose of the presented work is to consider the process of registration of business entities.

CHAPTER 1. GENERAL DESCRIPTION OF AN INDIVIDUAL ENTREPRENEUR AS A SUBJECT OF BUSINESS RELATIONS

1.1. Individual entrepreneur as a business entity

The simplest form of entrepreneurial activity is the use of the status of an individual entrepreneur.

M.Yu. Tikhomirov defines an individual entrepreneur as an individual registered in this capacity in the prescribed manner (a citizen of the Russian Federation, a foreign citizen, a stateless person), carrying out entrepreneurial activities directly (on his own behalf, without forming a legal entity) and by his own independent work, who, for these purposes acts at his own discretion, if he has full legal capacity, and with the consent of the legal representative, if the legal capacity of this person is limited due to age or law.

In accordance with Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activity is an independent activity carried out at one's own risk, aimed at systematic obtaining profits 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.

The purpose of entrepreneurial activity - the systematic receipt (maximization) of profit - makes the entrepreneur strive into the risk zone, which leads to a constant novelty of economic situations and requires a creative approach to solving emerging problems. According to Vladimir Dal, "an entrepreneur is an enterprising merchant, capable of enterprises, large turnovers, a brave, decisive, courageous person of this kind." The choice of the form of entrepreneurial activity is due to a large number of economic, industrial, technical and legal factors. In the process of making such a choice, the various grounds must be analyzed together.

The main forms of entrepreneurial activity in Russia are: individual (private entrepreneurship) and collective (providing for the creation of a legal entity).

In the Russian Federation, an individual form of entrepreneurial activity is entrepreneurship without the formation of a legal entity.

The possibility of carrying out individual entrepreneurial activity follows from the general legal personality of a citizen: article 18 Civil Code The Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation) includes in the content of the legal capacity of citizens the right to engage in entrepreneurial and any other activities not prohibited by law. Restriction of this right is possible only by a court decision on the grounds provided for by law, and only to the extent necessary to protect the foundations of the constitutional order, morality, health, rights and legitimate interests of others, to ensure the defense of the country and the security of the state. 3, article 55 of the Constitution of the Russian Federation and part 2, paragraph 2, article 1 of the Civil Code of the Russian Federation).

In accordance with paragraph 1 of Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity from the moment of state registration as an individual entrepreneur.

Fully capable citizens can engage in entrepreneurial activities. By general rule These are persons over the age of 18. In addition, in accordance with Art. 21 of the Civil Code of the Russian Federation, persons who have entered into marriage before reaching the age of 18 are recognized as fully capable and therefore have the right to independently carry out entrepreneurial activities. The same applies to emancipated minors (Article 27 of the Civil Code of the Russian Federation) who are engaged in entrepreneurial activities, with the exception of those for which the age limit is established by federal law. Minors aged 14 to 18, as well as adult citizens who are limited in legal capacity due to the abuse of alcohol and drugs, may engage in entrepreneurial activities with the consent of their legal representatives - parents, adoptive parents or guardians. A citizen-entrepreneur has the right to engage in certain types of activities only on the basis of a license - a special permit of the bodies authorized to conduct licensing.

Most authors distinguish between the concept of "individual entrepreneur" and other features. So, in the literature there are usually indications that individual entrepreneurs can be not only persons who have reached the age of 18, but also emancipated in accordance with Art. 27 of the Civil Code of the Russian Federation, not only citizens of the Russian Federation, but also foreign citizens and stateless persons; that individual entrepreneurs act in civil circulation on their own behalf and are liable for their obligations with all their property, may be declared bankrupt; that individual entrepreneurs are subject to those rules that regulate the activities of legal entities that are commercial organizations. The legal capacity of individual entrepreneurs is practically the same as that of legal entities - commercial organizations. It is also emphasized that an individual entrepreneur, as well as a legal entity, has the right to carry out any type of activity, except for those prohibited by law. Some authors consider the right to conclude labor agreements as an important feature of the concept of an individual entrepreneur. use hired labor in the implementation of entrepreneurial activities, and not only on the terms of a civil law contract. Individual entrepreneurs can conduct production activities collectively, on the basis of a simple partnership agreement.

Actually, a citizen receives the status of an individual entrepreneur after passing the state registration procedure in the manner prescribed by law. At the same time, in accordance with paragraph 4 of Art. 23 of the Civil Code of the Russian Federation, a citizen who carries out entrepreneurial activities without forming a legal entity in violation of the requirements for registration is not entitled to refer, in relation to the transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules on obligations associated with the implementation of entrepreneurial activities.

Describing the legal status of a private entrepreneur, one cannot fail to note the provisions of paragraph 3 of Art. 23 of the Civil Code of the Russian Federation, according to which the rules governing the activities of legal entities that are commercial organizations are applied to entrepreneurial activities of citizens carried out without forming a legal entity, unless otherwise follows from the law, other legal acts or the essence of the legal relationship.

An entrepreneur may have the rights and bear the obligations necessary to carry out any type of activity that is not prohibited by law. Just like commercial legal entities, an individual entrepreneur has the right to:

open a current account in a banking institution;
have your own trademark;
conclude transactions and sign business contracts;
receive a bank loan;
pay their own taxes;
be a plaintiff and defendant in court in property disputes with legal entities;
use hired labor of other citizens on the basis of work contracts, etc.

1.2 Features of entrepreneurial activity without forming a legal entity

According to Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activities without forming a legal entity. To do this, he needs to register as an individual entrepreneur, currently - in the manner established by the Regulations on the procedure for state registration of business entities, approved by Decree of the President of the Russian Federation of July 8, 1994 N 1482.

The opening of accounts for entrepreneurs is regulated by the letter of the State Bank of the USSR dated July 9, 1991 N 359 "On the Procedure for Opening Accounts for Entrepreneurs". No other regulatory documents have been issued to date.

The list of documents to be opened for a duly registered entrepreneur (clause 4 of the mentioned letter):

application for opening an account (f.0401025), signed by the entrepreneur;
document on state registration of the entrepreneur;
a card with a sample signature of an entrepreneur, certified by a notary.

Attention should be drawn to two provisions contained in this letter. First, paragraph 4 states that accounts are opened for an entrepreneur in his name. Secondly, the bank card must contain the signature of the entrepreneur, certified by a notary.

The mentioned letter contains a provision according to which, by the entrepreneur's power of attorney, drawn up by a notary, other persons can dispose of the entrepreneur's account. In banking practice, the question of whether a bank has the right to open an account in the name of a citizen engaged in entrepreneurial activities without forming a legal entity, if the bank card issued to the said citizen does not have his signature certified by a notary public, but there will be signatures other persons acting on his behalf under a power of attorney issued by him, executed by a notary public. Entrepreneurs often draw up a bank card as legal entities - by their decision they appoint persons with the right of first and second signature (director and chief accountant). The grounds for this are:

1. Paragraph 3 of Art. 23 of the Civil Code of the Russian Federation, it is established that the rules of the Civil Code of the Russian Federation, which regulate the activities of legal entities that are commercial organizations, apply to entrepreneurial activities of citizens carried out without forming a legal entity.

2. As follows from paragraph 3 of Art. 25 of the Civil Code of the Russian Federation, a citizen engaged in entrepreneurial activities without forming a legal entity has the right to use hired labor, i.e. conclude not only civil law agreements, but also employment agreements (contracts) regulated by the Labor Code of the Russian Federation.

This justification does not take into account the following.

1. As follows from paragraph 3 of Art. 2 of the Civil Code of the Russian Federation, entrepreneurial activity is an independent, carried out at one's own risk, activity aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. In this way, entrepreneurial activity, firstly, it is characterized by a focus on making profit in property relations, and secondly, it is carried out on an ongoing basis. In addition, the subjects of activity must be registered in the prescribed manner. Entrepreneurial activity of a citizen is carried out by a citizen on his own behalf and at his own risk. He is liable for his obligations with all the property belonging to him, with the exception of property, on which, in accordance with the law, execution cannot be levied. The law does not divide the property of a citizen into personal and used for doing business.

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COURSEWORK

Academic discipline: EntrepreneurialPright

On the topic: "Individual entrepreneurs as subjects of entrepreneurial law"

Introduction

Chapter 1 Concept and types of subjects of business law

1.1 Subjects of business law

1.2 Classification of subjects of business law

Chapter 2 The essence of the status of an individual entrepreneur

2.1 The concept of entrepreneurship

2.2 The concept of an individual entrepreneur

2.3 Entrepreneurial activity of citizens

2.4 Comparative characteristics legal status individual entrepreneur and legal entity

Chapter 3 Features of the responsibility of an individual entrepreneur

3.1 Responsibility of an individual entrepreneur

3.2 Loss of sole trader status

3.3 Constitutional guarantees of entrepreneurial activity in Russia

Conclusion

List of used literature

INTRODUCTION

constitutional model Russian economy very far from its implementation. The introduction of entrepreneurship has not yet led to the expected stabilization and growth of the national economy, and entrepreneurial activity itself is characterized by complexity and deep internal contradictions.

In the broad sense of the word, entrepreneurial activity is understood as an independent activity carried out at one's own risk and under one's own property responsibility, aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services. Individual citizens and their associations can also engage in this activity. The current legislation provides for the implementation of entrepreneurial activity in two forms: by legal entities and entrepreneurs without forming a legal entity (individual entrepreneurs). The simplest and most common form of entrepreneurial activity is the use of the status of an individual entrepreneur. The possibility of carrying out individual entrepreneurial activity follows from the general legal capacity of a citizen: Art. 18 of the Civil Code of the Russian Federation includes in the content of the legal capacity of citizens the right to engage in entrepreneurial and any other activities not prohibited by law.

The following facts speak in favor of the relevance of the issue of entrepreneurship: the idea of entrepreneurship as a diverse phenomenon is becoming more and more established. modern Russia affecting the state and public life; we can talk about the onset of a higher degree of maturity of Russian entrepreneurs themselves; Entrepreneurship is closely connected and continuously interacts with all spheres of society.

CHAPTER 1 CONCEPT AND TYPES OF SUBJECTS OF BUSINESS LAW

1.1 Subjects of business law

Subjects are participants in entrepreneurial activity, they are bearers of rights and obligations in the field of implementation and regulation of entrepreneurial activity. Entities participating in entrepreneurial activities as equal participants. The main participants in entrepreneurial activity are entrepreneurs and enterprises. Subjects of entrepreneurial law are duly registered persons engaged in entrepreneurial activities. The main features of subjects of entrepreneurial law are:

1) registration in the prescribed manner;

2) availability of separate property;

3) legal capacity;

4) payment of relevant taxes.

Registration is a procedure regulated by law for acquiring the status of a subject of business law by a person. From the moment of state registration, a new legal entity arises or an individual acquires the status of an entrepreneur without forming a legal entity. For carrying out entrepreneurial activities without registration or in violation of the registration rules of Art. 171 of the Criminal Code of the Russian Federation provides for criminal liability. The presence of separate property is both the basis of the entity's activities and a guarantee of satisfaction of creditors' claims, since the principle of full property liability applies to business law entities (the entity is liable with all its property). The subject of entrepreneurial law can have property both on the right of ownership and own it on another property right (economic management or operational management). Property is accounted for on the subject's balance sheet in accordance with the established procedure. At the stage of state registration of a legal entity, it is tax registered with the assignment of a TIN - an individual taxpayer number, which is one of the details of a legal entity.

1. 2 Subject classificationbusiness law

Classification of subjects of business law can be carried out on various grounds:

a) the nature of their competence. Subjects of entrepreneurial law not only conduct entrepreneurial activities (individual entrepreneurs, organizations), but also manage it (organizations in relation to their units), carry out state regulation entrepreneurial activity (Russian Federation, subjects of the Russian Federation, municipalities);

b) the form of ownership (private, state or municipal), on the basis of which entrepreneurial activity is carried out;

c) by the way in which their legal status is determined: on the basis of the Civil Code of the Russian Federation alone or at the same time on the basis of other legislative acts (“On joint-stock companies”, “On societies with limited liability", "O production cooperatives”, “On banks and banking activity”, etc.);

d) depending on the presence or absence of the status of a legal entity;

e) the type of economic competence of the subject: general, limited, special, exclusive;

f) the nature of the association of entrepreneurs: on an organizational or contractual (in the form of a simple partnership, financial and industrial group) basis.

Organizations, in turn, can be classified:

1) according to the purpose of the activity - to commercial and non-commercial organizations;

2) according to the ratio of rights to property owned by the participants (founders) and owned by the organization itself. Thus, participants (founders) may have rights of obligation in relation to a given organization (business companies, partnerships, cooperatives), real rights to the property of an organization (state and municipal unitary enterprises) or have no property rights at all (public and religious organizations, charitable and other foundations, associations);

3) depending on whether the property of the organization can be distributed by contributions (corporate organizations) or whether it is indivisible (unitary enterprises);

4) according to their organizational and legal form.

CHAPTER 2 ESSENCE OF THE STATUS OF AN INDIVIDUAL ENTREPRENEUR

2.1 The concept of entrepreneurship

Civil law defines entrepreneurship as an independent activity of an individual or legal entity, carried out by him at his own risk and aimed at systematically making a profit from the use of property, the sale of goods, the performance of work or the provision of services (clause 1, article 2 of the Civil Code of the Russian Federation).

Legal scholars rightly point out that the definition given by the legislator does not fully reveal the concept of entrepreneurial activity and does not allow distinguishing entrepreneurship from other types of activity. According to Article 48 of the Law of the Russian Federation “On Education”, individual labor pedagogical activity with income generation is recognized as entrepreneurial and is subject to state registration. Consequently, entrepreneurship is any activity that is recognized as such by law and is carried out by a certain circle of persons in accordance with established rules.

Sole proprietorships are the most common organizational form of small businesses. A sole proprietorship is a small firm, the owner of which is also its chief employee. Usually he does not pursue far-reaching goals. He is satisfied with his business, in which he plays the role of an employee, an accountant, and a coordinator - a manager. An individual enterprise belongs to one owner, is managed by him independently and is the main source of income for him. Russian law“On Enterprises and Entrepreneurial Activities” of 1991 secured the right of citizens to conduct entrepreneurial activities both individually, but without using hired labor, and creating enterprises with the involvement of hired workers. Such citizens were registered as individuals engaged in entrepreneurial activities without forming a legal entity. The current Civil Code of the Russian Federation calls such citizens individual entrepreneurs.

Business entities can be various participants in economic activity:

Individuals in sole proprietorships (individual) and family businesses;

Groups of people linked by contractual obligations and economic interests in partnerships, cooperatives, joint-stock companies, etc.

In some cases, the subject of entrepreneurship is the state represented by its economic organizations. But in a number of countries, the entrepreneurial activity of civil servants is prohibited.

Therefore, we can say that there are three forms of entrepreneurship: private, collective and public.

2.2 The concept of an individual entrepreneur

According to paragraph 1 of article 23 of the Civil Code of the Russian Federation, an individual acquires the status of an individual entrepreneur from the moment of his state registration. The Law provides that the rules governing the activities of commercial legal entities are applied to the entrepreneurial activities of citizens carried out without the formation of a legal entity. An entrepreneur can make any transactions not prohibited by law, conclude contracts, including employment and contract agreements with employees and contractors, open accounts with credit institutions and dispose of in cash to perform other actions. However, many people often forget that in terms of their legal status, an individual entrepreneur is primarily a citizen, an individual. Therefore, the rules established for commercial legal entities apply to the entrepreneurial activities of citizens only insofar as otherwise does not follow from legal acts or the essence of the relationship. It should be borne in mind that an individual entrepreneur is allowed to own only property that citizens are entitled to possess. Unlike a legal entity, he, as a citizen, can inherit and bequeath his property. He has the opportunity to work in public and private organizations, to engage in any legal activity, if only this position or work is allowed to be combined with entrepreneurship.

In accordance with the procedure established by law, an individual entrepreneur, as an ordinary citizen, may be limited in legal capacity by a court decision (for example, when the court prohibits him from engaging in certain activities), legal capacity, recognized as incapacitated, missing or dead with all the ensuing consequences. Currently, the state is taking measures aimed at supporting small businesses, including individual entrepreneurs, who should be provided with preferential loans, production and technological, information and personnel assistance. In particular, a simplified taxation regime has been established for individual entrepreneurs. Individuals engaged in entrepreneurial activities without forming a legal entity acquire an annual patent, the cost of which is transferred to the relevant budget. In addition, they are exempt from value added tax. Creditors of an individual entrepreneur who have claims related to his commercial activities have a priority right to satisfy claims over other creditors of this citizen. An individual entrepreneur who is unable to pay the debts associated with his entrepreneurial activity may be declared insolvent (bankrupt) by a court decision. From the moment the court makes such a decision, the registration of a citizen as an entrepreneur becomes invalid. After the completion of settlements with creditors, the entrepreneur declared bankrupt is released from the fulfillment of the remaining obligations that arose in connection with his entrepreneurial activity. At the same time, he is also released from debts not related to commercial activities, if these debts were presented and taken into account during the procedure for declaring him bankrupt.

The debts of a citizen-entrepreneur not related to commercial activities and not declared in the process of his bankruptcy, as well as claims of a personal nature, for example, claims of citizens to whom he is liable for harm caused to life or health, remain valid.

A citizen who carries out entrepreneurial activities without forming a legal entity and who has not passed state registration is not entitled to refer, in relation to transactions concluded by him, to the fact that he is not an entrepreneur. The court may apply to such transactions the rules established for obligations arising from entrepreneurial activity (clause 4, article 23 of the Civil Code of the Russian Federation). All disputes involving citizens, including entrepreneurs, not registered in the prescribed manner, are considered by the People's Court of General Jurisdiction.

2.3 Entrepreneurbody activity of citizens

It is generally accepted that the basis of a market economy is private property, which is the assets that private individuals own as part of their wealth. It is known that the private sector, together with the public sector, forms the domestic economy of the country and, together with the foreign sector, forms the national economy. Private sector, in turn, as part of the economy consists of the individual sector, corporate and financial. From this we can conclude that the effectiveness of economic reform depends on how the whole system develops, all the constituent parts of the economy, and not its individual components. A special group of fully capable citizens is made up of persons engaged in entrepreneurial activities without forming a legal entity. In accordance with Art. 37 of the Constitution of the Russian Federation, a citizen has the right to freely dispose of his abilities for work, to choose the type of activity and profession. The civil-legal form of realization of this right may be activity as an individual entrepreneur.

The essential features of entrepreneurial activity are:

1) commercial orientation of activity;

2) the systematic nature of the activity;

3) state registration of a citizen as an individual entrepreneur;

4) independent property liability. An individual entrepreneur, therefore, acts on the same rights as legal entities in the field of the consumer market and services.

When carrying out entrepreneurial activity in agriculture, the head of a peasant (farm) economy is recognized as an entrepreneur. Such a holding may consist of one person. If able-bodied members of his family, other relatives and other persons participate in the activities of the farm, they are not entrepreneurs. Only the head of the peasant (farm) economy acts as an entrepreneur. The head of a peasant (individual) farm, carrying out activities without forming a legal entity, is recognized as an entrepreneur from the moment of state registration of the peasant (individual) farm, i.e., separate registration of the head of the farm is not required.

The content of the legal capacity of citizens-entrepreneurs includes additional legal opportunities and obligations. They have the right to engage in activities that are carried out by legal entities - commercial organizations and which other citizens cannot engage in. Based on this, the volume of possible transactions for citizens-entrepreneurs is increasing. At the same time, the range of transactions made by the head of a peasant (farm) economy as an entrepreneur is limited by the goals of the activity of this economy: the production, processing and sale of agricultural products.

In cases where persons with partial legal capacity are involved in entrepreneurial activities, such persons perform legal actions with the consent of their legal representatives - parents, adoptive parents, guardian (paragraph 1, clause 1, article 27 of the Civil Code of the Russian Federation).

Consider the advantages and disadvantages individual entrepreneurship.

Praiproperty 1) obtaining a permit for entrepreneurial activity is simplified in comparison with business partnerships: an individual entrepreneur has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration.

2) a simplified system of taxation and reporting is applied: for example, only a monthly fixed rate is paid, the amount of which is determined by the type of activity and varies in different regions.

Flaws: 1) limited lending opportunities (micro, small and medium-sized enterprises can receive loans in a larger volume);

2) the risk of liability with all their property;

3) limited opportunities for expanding and developing activities.

2.4 Comparative characteristics of the legal status of an individual entrepreneur and a legal entity

According to the Civil Code, there general rule, according to which the rules governing the activities of legal entities that are commercial organizations are applied to the entrepreneurial activities of citizens carried out without forming a legal entity. Thus, in economic turnover, an individual entrepreneur acts on an equal footing with legal entities (from a legal point of view).

After registering as an individual entrepreneur, a citizen does not lose all those rights and obligations that are inherent in an individual, namely, he can inherit and bequeath his property, work in public and private organizations, engage in any legal activity, if only this position or work is allowed to be combined with entrepreneurship.

An entrepreneur may have both property and non-property rights: the rights of the author of a scientific, literary or artistic work, invention, discovery or other result of creative activity protected by law. He owns the rights to protection, inviolability of personal life, other property and personal non-property rights that are vested in individuals. In particular, a citizen-entrepreneur is able to acquire the rights and obligations associated with marriage and family relations. Family law applies to citizens who are entrepreneurs, as well as to other citizens.

At the same time, doing business as an entrepreneur without forming a legal entity is much easier in terms of financial and tax accounting- it can be conducted without special accounting education, without having certain skills in this matter. An individual entrepreneur has the right to have his own seal, his trademark, bank account, conclude transactions and sign contracts, receive a bank loan.

An individual entrepreneur has the right to use in his activities the labor of other citizens, attracting them on the basis of employment contracts and civil law contracts (contracts, assignments, commissions, etc.). However, he cannot keep work books for such citizens. Additionally, when hiring, an entrepreneur is obliged to register with some extra-budgetary state funds.

Unlike legal entities, an individual entrepreneur has the right to protect not only his business reputation, but also his honor and dignity. Moreover, an individual entrepreneur (as an individual) can be compensated for moral harm (physical or moral suffering). Moral damage to a legal entity is not compensated, because. it cannot "suffer". These specific rights provide an additional guarantee against dishonesty of commercial partners and competitors.

Entrepreneurial activity is included in the total seniority(subject to the payment of appropriate contributions), which subsequently gives the citizen the right to receive a pension in the prescribed manner. One of the advantages of entrepreneurial activity without forming a legal entity is that the tax rates for income received from this type of entrepreneurship are in some cases much lower than for legal entities.

A simplified taxation regime has been established for individual entrepreneurs. They acquire an annual patent, the cost of which is transferred to the appropriate budget. In addition, individual entrepreneurs are exempt from paying value added tax, income tax, property tax, etc. Individual entrepreneurs have other advantages over legal entities that are granted to them as citizens by individual legal acts. For example, which is very important in small towns or villages, individual entrepreneurs who carry out business activities within their own residential building (when using part of this house for production workshops) and do not use hired labor, pay for electricity, including for production needs, according to tariffs set for the population.

CHAPTER 3 FEATURES OF RESPONSIBILITY OF AN INDIVIDUAL ENTREPRENEUR

3.1 Responsibility of an individual entrepreneur

According to the Civil Code of the Russian Federation, individual entrepreneurial activity is carried out by a citizen at his own risk. Also, business activities by legal entities are carried out at their own risk. However, a participant (shareholder) of a business company is not liable for the obligations of the company and does not compensate for its losses. On the contrary, a citizen-entrepreneur is responsible for his obligations, as an individual, with all his property, movable and immovable, including those acquired before the start of entrepreneurial activity.

The above applies not only to civil, but also to administrative liability, for example, in connection with the imposition of a fine for non-application cash registers. Thus, if a citizen were even sole founder penalized commercial organization, then the amounts would still be recovered from the legal entity (as the subject of the offense), and the founder could “quit”, liquidate, “sell” his company - with a knowingly non-collectible fine. It is much more difficult for an individual entrepreneur to hide. He cannot transfer his status as an entrepreneur to another person. He, and only he, with all his property will be responsible to the regulatory authorities (tax, fire, sanitary, etc.), contractors (under writ of execution), etc.

Disputes involving individual entrepreneurs, as a rule, are under the jurisdiction of arbitration courts. There are simplified procedural rules, really reduced terms for considering cases, large amounts of state fees, a greater organization of office work compared to courts of general jurisdiction, etc. That is, the possibility of a quick and complete recovery of the awarded increases. Moreover, these factors, in turn, are a serious plus in protecting the violated rights of the individual entrepreneur himself.

Liability for non-fulfillment by a citizen-entrepreneur of his obligations arising from commercial activity arises according to the rules on liability for entrepreneurial activity, i.e. without fault, for the very fact of breach of contract or causing harm.

The entrepreneur can be released from liability only if it is established that the obligation has not been fulfilled due to force majeure. If a citizen is engaged in entrepreneurial activity in violation of the established procedure for state registration, then the court may apply the rule on obligations associated with entrepreneurial activity to transactions made by him (clause 3 of article 401, article 426 of the Civil Code of the Russian Federation).

3.2 Loss of sole trader status

In accordance with Art. 25 of the Civil Code of the Russian Federation, a citizen may lose the status of an entrepreneur as a result of his announcement of his bankruptcy or as a result of a court declaring him insolvent (bankrupt). Bankruptcy is the complete insolvency of the debtor recognized by the court, in which his property is not enough to pay the debt. The result of bankruptcy is the forced termination economic activity.

An individual entrepreneur can voluntarily declare himself bankrupt, for which he needs to obtain the consent of all his creditors. The grounds and procedure for declaring an individual entrepreneur insolvent (bankrupt) are established in the Bankruptcy Law. The reasons for bankruptcy may vary. It can be both an unintended result of incorrect economic activity, and intentional, malicious. The Civil Code of the Russian Federation determines the possibility of applying the bankruptcy procedure only to citizens - individual entrepreneurs. These rules do not apply to other insolvent citizens. From the moment a citizen is excluded from the register or a court decision is made, his registration as an individual entrepreneur becomes invalid. Claims of creditors, both related and not related to the implementation of entrepreneurial activities by such a debtor, are satisfied in the manner prescribed by Art. 25 of the Civil Code of the Russian Federation. Paragraph 3 of Art. 25 of the Civil Code of the Russian Federation establishes the order of satisfaction of creditors' claims by foreclosing the entrepreneur's property.

First of all, the claims of citizens whose life or health has been harmed by the entrepreneur, as well as claims for the recovery of alimony, are satisfied; in the second - severance pay, salary, remuneration under copyright agreements; in the third - claims of creditors - pledge holders of the entrepreneur's property; in the fourth - debt on obligatory payments to the budget and off-budget funds and in the fifth - settlements with other creditors. After the completion of settlements with creditors, the bankrupt is released from the fulfillment of the remaining obligations, however, personal claims and claims of citizens whose life or health the entrepreneur caused harm remain valid even after the settlements are completed.

3.3 Constitutional guarantees of entrepreneurial activity in Russia

The Constitution, as a set of the most important legal norms regulating relations between the state and the individual, cannot but regulate relations in the economic sphere. The constitutional guarantees of entrepreneurship are so numerous that the conditional concept of “economic constitution” has appeared in scientific use, denoting a set of constitutional norms imbued with internal unity that establishes the basic guarantees of entrepreneurship.

The constitutional guarantees of entrepreneurship are contained in all chapters of the Constitution, although they are often formulated in the norms that define the powers of government bodies.

An important component of the right to entrepreneurship is the right of entrepreneurs to own property, own, use and dispose of it both individually and jointly with other persons (clause 2, article 35 of the Constitution of the Russian Federation). Seizure of entrepreneurs' property only by a court decision is the most important constitutional guarantee of their property independence from the state. Contained in paragraph 3 of Art. 35 of the Constitution, the provision that the expropriation of property for state needs can be carried out only on condition of preliminary and equivalent compensation, exhaustively defines the goals and conditions for the seizure of property from entrepreneurs.

The exercise of entrepreneurial rights falls under the general constitutional regime - the exercise of human and civil rights and freedoms must not violate the rights and freedoms of other persons (Article 17 of the Constitution of the Russian Federation).

The Constitution of the Russian Federation establishes a very high position of international treaties of the Russian Federation in the hierarchy of normative acts. According to Art. 15 the provisions of an international treaty are even higher than the provisions of constitutional laws, since if an international treaty establishes other rules than those provided for by law, then the rules of the international treaty apply. The generally recognized principles and norms of international law also occupy a very important place in the legal system of the Russian Federation. In accordance with Article 17 of the Constitution, the Russian Federation recognizes and guarantees the rights and freedoms of man and citizen in accordance with the generally recognized principles and norms of international law. Thus, the content of the constitutional right to entrepreneurship is enriched and additionally guaranteed through the connection to the internal constitutional law of the provisions of international law. At the same time, foreign entrepreneurs enjoy rights and bear obligations in the Russian Federation on an equal basis with Russian citizens, except for cases established by federal law or an international treaty of the Russian Federation.

CONCLUSION

Individual entrepreneurs receive income from the supply of factors of production to other sectors of the economy and influence the economy as a whole through their spending, as through the consumption of goods and services, individual entrepreneurs move the consumer business. For some reason, it is not customary to talk about consumer business as an indispensable condition for the development of entrepreneurial business in our society. Individual entrepreneurship reduces unemployment, raises the living standards of the population, saves investment costs.

From a formal legal point of view, an entrepreneur is only a citizen who is engaged in entrepreneurial activity and is registered in this capacity by the state. The right of a citizen to engage in entrepreneurial and any other activity not prohibited by law constitutes the content of civil legal capacity. In order to exercise this right, a citizen must have the so-called entrepreneurial capacity, i.e. the ability to independently, proactively and professionally carry out entrepreneurial activities and perform all duties arising in connection with its implementation. Entrepreneurial capacity of a citizen arises when he reaches the age of eighteen, i.e. from the moment he becomes fully capable.

Entrepreneurial activities of citizens carried out without forming a legal entity are subject to the rules of the Civil Code of the Russian Federation, which regulate the activities of commercial legal entities. This means that an individual entrepreneur has the right to engage in any type of entrepreneurial activity that is not prohibited by law. At the same time, he can be engaged in certain types of activities, the list of which must be determined by law, only on the basis of a special permit (license).

An individual entrepreneur, like a commercial legal entity, acts on his own behalf and makes any trade transactions not prohibited by law, i.e. those transactions that are related to the implementation of entrepreneurial activities are carried out systematically or constantly and are aimed at making a profit. An individual entrepreneur is liable for his obligations with all his property, with the exception of that property, which, in accordance with civil procedural legislation, cannot be levied. Moreover, an individual entrepreneur who has not fulfilled or improperly fulfilled an obligation related to the implementation of entrepreneurial activity is liable regardless of fault.

We can draw the following general conclusion: the legal basis for the significant development of individual labor activity quite enough. In these conditions state assistance development of individual entrepreneurship should be comprehensive and systemic, using the mechanisms of both direct and indirect impact. If the mechanisms of direct impact should be aimed directly at small businesses, then indirect ones should be aimed at creating favorable external conditions for the development of small businesses, assistance to structures serving small businesses, primarily financial and credit institutions and insurance companies, educational and consulting organizations, and other entities of the supporting infrastructure.

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Individual entrepreneurs as subjects of entrepreneurial law. Individual entrepreneur as a subject of entrepreneurial activity Individual entrepreneur as a subject of economic activity

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