The most important aspect of the development of the business sector is its connection with the socio-political life of the country. The state, local authorities should provide support to this sector. This is a key factor in creating favorable conditions for business activities by business entities, and the establishment of their authority in society.
The relevance of the issue
The entrepreneurial sphere is perceived as a diverse phenomenon. It has an impact on public and state life. In this regard, commerce should:
- Carry all the signs of entrepreneurial activity.
- Be economically sound. In the commercial sphere, the number of unprofitable or unprofitable enterprises should be minimized. This is achieved by careful planning, forecasting, market research and other economic factors.
- Show advantages over non-entrepreneurial, including planned, methods of managing.
- Logically fit into the overall system of production interactions.
- To ensure a more rational and efficient use of resources (material and financial), the achievements of scientific and technical progress.
- Show increased productivity.
Further consider the definition and signs of entrepreneurial activity
general characteristics
Entrepreneurship is called economic activity aimed at the systematic profit-making from the manufacture and sale of products, the provision of services, and the performance of work. In this area, special relations arise between entities, non-profit relations are established, and state regulation is carried out. Entrepreneurial interactions are divided into 2 categories:
- Direct commercial relations are “horizontal”. They are established between business entities.
- Nonprofit - "vertical" relationship. They are formed between entrepreneurs and governing bodies.
Together, these categories form a common system. It carries out a single economic and legal turnover.
Specificity
Horizontal (property) relationships based on the legal equality of the parties. The obligations that they bear, as well as the rights that they exercise, usually arise from a contract between them. Vertical relations, being non-profit, are closely related to entrepreneurship. For example, interactions in the field of enterprise education, licensing, and so on. This second group also includes relations on state regulation, supporting competition, restricting the activity of monopolists, ensuring quality control of goods, services and work, pricing, and so on. In the economic sphere, both categories interact closely. This determines the interdependence and interconnection of regulatory requirements, acts regulating economic relations and their management.
Subject composition
The concept and signs of entrepreneurial activity differ from the categories present in the non-profit, public sector. One of the key differences is subjective composition. Relations arising in the commercial sphere are regulated by the Civil Code. It also establishes the concept and signs of entrepreneurial activity.As subjects of the Civil Code allocates the Russian Federation and its regions, municipalities, individuals and organizations. The key category in the relations under consideration is the person who carries out entrepreneurial activities. It is called a business entity. This concept is broader than the term "entrepreneur." This is explained by the fact that, for example, a non-profit structure (for example, an educational institution) can participate in economic turnover, but at the same time be a non-profit structure.
Signs of entrepreneurial activity of citizens and legal entities
Existing criteria make it possible to differentiate this sphere from a single, common system of managing the state. The following mandatory signs of entrepreneurial activity are distinguished:
- Independence.
- Having a goal - generating income.
- Economic risk.
- The systematic nature of profit.
- Availability of state registration.
As you can see, the subject composition of the signs of entrepreneurial activity does not apply. He acts as a key element in the emergence of relations in the economic sphere. These signs of entrepreneurial activity must be present simultaneously in the complex. In the absence of at least one of them, the functioning of the entity will not have a commercial basis.
Independence
The main sign of entrepreneurial activity is the ability of the subject at his discretion to organize his production. The operation can be coordinated by both the owner and the person managing the property. In this case, it is important to note the legal signs of entrepreneurial activity. The legal form of the subject may be different. Entrepreneurial activity can be conducted on the basis of ownership or economic management, for example. In the latter case, the legal owner of the production, establishing the managing entity, limits his authority.
However, the limits of the possibilities of the owner himself are determined by law. Independence in the organization of production is complemented by commercial freedom. The subject himself determines the methods and ways of selling his goods, selects counterparties. Establishing economic interactions are secured by treaties. One of the key conditions for commercial independence is the freedom of pricing. But in practice, absolute infinity in this area does not exist. The independence of pricing in this case assumes that there is no authority on the entrepreneur and does not indicate to him what, how and how much to do. At the same time, the market imposes rather stringent requirements on the subject. In this regard, we can only talk about certain limits of independence.
Commercial ability and income
Another main sign of entrepreneurial activity is its goal - profit. Income acts as a product of a specific human resource - commercial ability. This is a rather difficult job. It combines the manifestation of an initiative to consolidate human and property factors for the production of services and goods. Commercial abilities are manifested in the adoption of extraordinary decisions regarding the direct management of the company, the organization of work inside it. In addition, they involve the introduction of innovative developments through the release of new types of goods or cardinal change technological process. All these signs of entrepreneurial activity allow us to consider it as the work of professionals, focused on making a profit.
Liabilities
Subjects, having a certain degree of independence, organizing the production process in their interests, take responsibility for the results of their work.Its framework is established in accordance with the legal form of the company that he created. The property liability of entrepreneurs is expressed in the obligation to undergo adverse consequences that arose in connection with violations of legislative requirements.
Systematic income
One of the main signs of entrepreneurial activity is the regularity of profit. An indication of it is introduced in the legislation. Only single cases of income generation are not considered as entrepreneurial activities. Systematicity is expressed not only in regularity, but also in the duration of profit. This, in turn, reflects the professionalism of the business entity. Thus, it was established in the Civil Code that for the entrepreneur, the key importance is not so much the scope of his activity as the systematization of income.
Economic risk
A sign of entrepreneurial activity is the likelihood of adverse property consequences that are not caused by any omissions on the part of the subject. Business risk accompanies the business all the time. It contributes to the formation of a special behavior and way of thinking of business entities, their psychology. The risky nature of commercial activity can not only lead to the bankruptcy of an individual entity, but also damage the property interests of other organizations and citizens.
The Civil Code establishes the increased responsibility of businessmen for violation of their obligations by them if they do not have evidence that certain events are caused by force majeure. It should be said that this rule is considered general. The contract or individual regulations may provide other conditions. Entrepreneurs are responsible for economic risk not only with their property. Losses are likely to affect its status in the capital and labor markets - competitiveness, psychological assessment, professional reputation, and so on.
State registration
A sign of entrepreneurial activity is the fact of registration of the subject in the regulatory authorities. State registration is a legal procedure. It precedes the immediate start of the business of the company. Carrying out entrepreneurial activity without state registration is a violation of the law and entails liability. The subjects, as mentioned above, can be both individuals and organizations. The law provides a list of types of activities for which entrepreneurs are required to obtain a license.
Features of registration
If the subject has all the signs of entrepreneurial activity, except for state registration, he will not be considered a full-fledged participant in commercial relations. Today, initial registration of most enterprises is carried out in a declarative manner. Refusal of registration may be determined solely on a formal basis. The regulatory authorities may not accept the application if the constituent documentation of the entity does not comply with the requirements of the law. The state registration of citizens who wish to carry out entrepreneurial activity without forming a legal entity (PBUL) is carried out by an authorized body located at the address of permanent residence or temporary residence of the subject. For registration, the applicant must pay the state fee. Transfer is carried out through banking or other financial institutions with the authority to accept payments from the population to the budget. The state duty is not refundable.
Documents
Having paid the state fee, the subject receives a receipt. It is attached to the application for registration. These documents also provide 3 photos 3 x 4 cm, passport (with copy).Registration can be made on the day of the application or within three days (if it is sent by mail). Within the specified time period, a document on registration as an entrepreneur is issued or sent.
Certificate
It contains all the basic information about the entrepreneur. The certificate shall indicate the name of the applicant. Subjects who will conduct joint activities with him are not indicated. The certificate is issued in 3 copies. It indicates the types of activities that the subject will conduct. They can be an unlimited number. However, all of them must be permitted by law. The state registration certificate acts as the main document confirming the obligations and rights of the entrepreneur. The subject is obliged to present it at the request of employees of the tax inspection or other authorized executive structures of power. As mentioned above, certain activities are subject to licensing. Their list is established by the corresponding Federal Law. A license (permit) is granted for each type of activity. It has legal force throughout the Russian Federation.
Tax accounting
Citizens who have registered as individual entrepreneurs are required to submit an application to the IFTS in a timely manner. Registration is carried out at the place of permanent residence. Registration as a payer may also be made at the address of the activity. An application to the IFTS must be submitted within ten days from the date of state registration. The tax inspectorate within 5 days checks the accuracy and completeness of the information specified in the application. If there are no violations, the IFNS assigns the TIN to the subject. Individual entrepreneurs are also required to register with the Pension Fund and MHIF. Entities that use the labor of employees are required to register with the FSS within one month from the date of conclusion of the contract with the employee.