Basic rights and obligations of an entrepreneur. Rights and obligations of individual entrepreneurs

21.09.2019

In addition, the legislation provides for the possibility for individual entrepreneurs to open current accounts in banks for making payments to clients and suppliers. All these rights, in turn, impose certain obligations on the individual entrepreneur, which are also determined by the specifics of his legal status.

It should be remembered that the legal system is structured as follows: the rights of the former are ensured by the responsibilities of the latter, and the rights of the latter are ensured by the responsibilities of the former. Therefore, failure to comply with one’s obligations leads to a violation of someone’s rights, which entails certain sanctions.

Responsibilities of an individual entrepreneur for a resume - information worth knowing

To effectively carry out activities, each entrepreneur must have a good knowledge of information regarding his obligations and rights. Therefore, such a topic as responsibilities individual entrepreneur for a resume should also be familiar to small business representatives.

This short list, which in general outline defines the responsibilities of an individual entrepreneur for a resume for the position of manager or manager. In fact, there may be much more points - it all depends on the specific enterprise and the expectations of its founder.

Individual entrepreneur: rights and obligations, choice of taxation system

An individual private entrepreneur has the legal status of an individual. Job responsibilities individual entrepreneur are replaced by the rights and obligations of the object of economic activity and the individual - according to the norms of legislation and the Constitution.

General civil responsibilities are assigned to all citizens. For example, males of military age who are fit for health must undergo military service;
Organizational and legal. They are related to organizational issues commercial activities. For example, to provide medical services, IP needs to be obtained at this type activity license;
Entrepreneurial - a set of responsibilities provided for all commercial entities. For example, the obligation to submit tax reports and pay them on time;
Contractual - obligations that an individual entrepreneur is obliged to fulfill under the terms of contracts. These are agreements concluded with suppliers and clients, etc.;
Labor - a set of responsibilities assigned to an entrepreneur if he is an employer. For example, an individual entrepreneur is obliged to provide employees with safe working conditions, make payments on time, etc. You can find out all this in more detail by reading our individual entrepreneur website.

Rights and obligations of individual entrepreneurs

4. Individual entrepreneurs can conduct production activities collectively on the basis of a simple partnership agreement, by virtue of which two or more persons (partners) undertake to combine their contributions and act together without forming a legal entity to make a profit or achieve another goal that does not contradict the law (agreement on joint activities).

comply with the requirements of sanitary legislation, as well as regulations, instructions and sanitary-epidemiological conclusions of those implementing
state sanitary and epidemiological supervision of officials; develop and carry out sanitary and anti-epidemic (preventive) measures;
ensure the safety of the work performed and services provided, as well as products for industrial and technical purposes, for human health, food products and goods for personal and household needs during their production, transportation, storage, and sale to the public;
carry out production control, including through laboratory research and testing, over compliance with sanitary rules and the implementation of sanitary and anti-epidemic (preventive) measures when performing work and providing services, as well as during production,
transportation, storage and sale of products;
carry out work to substantiate the safety for humans of new types of products and their production technology, criteria for the safety and (or) harmlessness of environmental factors and develop methods for monitoring environmental factors;
promptly inform the population, local government bodies, bodies exercising state sanitary and epidemiological supervision about emergency situations, production stoppages, and violations technological processes posing a threat to the sanitary and epidemiological well-being of the population;
have officially published sanitary rules, methods and techniques for monitoring environmental factors; carry out hygienic training of workers.

What relates to the rights and responsibilities of an individual entrepreneur

keep personnel records of employees, as well as records of their working hours and other labor indicators,
enter into collective bargaining with employees or their representatives if they initiate it,
pay wages to employees in a timely manner and in full, and make other payments provided for by law to them,
calculate and withhold income tax from employees’ wages, that is, act as a tax agent,
comply with the requirements for military registration of military personnel.

independently choose the directions and types of their activities, with the exception of types of activities that individual entrepreneurs cannot engage in (for example, the sale of alcoholic beverages, banking),
independently choose partners and counterparties for transactions,
attract investment in the form of credit funds,
lead joint activities with other entrepreneurs,
demand that partners and contractors fulfill their obligations,
apply for protection of their violated rights to the arbitration courts of the Russian Federation,
have a seal or work without it,

What rights and responsibilities does an individual entrepreneur have?

An individual entrepreneur is not a position, but an organizational and legal form, and for it there are no functional rights and responsibilities, and could not be provided for. Since individual entrepreneurs are also citizens of their country, they bear obligations to society, to the state, and to other participants in economic activity. The list of these obligations is very large, varies according to the nature of the individual entrepreneur’s activities, is contained in many regulations, and depends on many reasons, including whether he uses hired labor or not.

An entrepreneur can take out such types of insurance as medical, social and pension. If representatives government agencies, institutions commit illegal actions in relation to individual entrepreneurs, issue some acts, the entrepreneur can apply to the arbitration court in order to challenge or appeal their actions. The legislator has secured the right to legal protection for all citizens. This fully applies to individual entrepreneurs.

Job responsibilities of an individual entrepreneur for a resume

4. Notarized consent of parents, adoptive parents or guardian for the implementation entrepreneurial activity or a copy of the marriage certificate, or a copy of the decision of the guardianship and trusteeship authority, or a copy of the court decision declaring an individual fully capable (if the individual registering as an individual entrepreneur is a minor)

Today, registering an individual business is an extremely simplified procedure and does not require any special knowledge from you. According to the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment of state registration as an individual entrepreneur.

Rights and obligations of an entrepreneur

In addition to the above, citizens registered as participants in commercial activities have the right to hire workers. However, in in this case individual entrepreneurs are required to conclude employment contracts and comply with the norms of the Labor Code of Russia on an equal basis with organizations.

The right of citizens to carry out commercial activities on the territory of Russia arises only after state registration as an individual entrepreneur. This fact is confirmed by entering information about the newly formed entity of economic relations into the Unified State Register of Individual Entrepreneurs and assigning it a OGRNIP.

What rights and responsibilities does an individual entrepreneur have?

use tax benefits by law;
obtaining free information about taxes and fees at the place of registration;
obtaining a deferment (or installment plan), a loan in order, established by law;
obtaining clarification from tax authorities in writing on issues related to fees and taxes;
demand compliance with tax secrecy;
demand compensation for damages in full caused by illegal decisions of tax authorities;
demand compliance with laws on taxes and fees from tax authorities and officials;
not to comply with unlawful demands from tax services and officials;
demand a refund of amounts for excessive tax collection;
demand an appeal against unlawful actions (or inaction) of tax authorities and officials in the manner prescribed by law.

Individual entrepreneurs along with individuals have personal property and non-property rights, the list of which is contained in the Constitution of the Russian Federation, the Civil Code and other legal acts of the Russian Federation. According to the legislation of the Russian Federation, individual entrepreneurs have both rights and obligations.

Rights and obligations of an individual entrepreneur (IP)

Another distinctive point: novice entrepreneurs often try to find the responsibilities of an individual entrepreneur as an official. But this search is not correct. An individual entrepreneur is not a position, it is a form of organizational and legal order of an entity carrying out entrepreneurial activities, a special legal status of an individual.

Legislative acts of various aspects keep the activities of entrepreneurs within the boundaries of their implementation. An individual entrepreneur assumes responsibilities that represent a set of necessary actions for society, the state or other participants in economic activity. The list of these responsibilities is quite wide and its nature is very fragmented, as it fits into a large body of legislative acts.

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By taking on the responsibility of being called and being an individual entrepreneur, absolutely every citizen of Russia acquires fundamentally new rights. In addition, at the same time he imposes certain responsibilities on himself. It is in accordance with the latter that it develops economic activity. What rights and obligations of an individual entrepreneur (individual entrepreneur) are known today? What liability is assumed for failure to fulfill these duties? How many pitfalls are there regarding the current topic? These and other equally serious questions can be answered by reading the materials in this article.

Responsibilities of individual entrepreneurs and legal entities

Currently, the responsibilities of an individual entrepreneur make him labor activity legal, structured, and controllable and accountable. These rules acquire special value if you imagine how many individual entrepreneurs there are in the Russian Federation. That is why they are committed to playing in accordance with uniform rules. So, it would be advisable to consider everything. In addition, it is important to answer the following questions: how serious are the consequences that arise from them and why do they exist in modern world? Today, many responsibilities of individual entrepreneurs are known, including:

Responsibility to comply with current laws and other legislative acts of the state. It must be taken into account that a businessman in any case is subject to the laws relating to his business activities, as well as to himself as an individual. That is why you should know the current provisions of the administrative and criminal codes; antimonopoly, pension and other legislative acts; tax legislation (by the way, currently play the most important role). Unconditional compliance with laws one way or another gives the individual entrepreneur the right to unhindered development own business, as well as the use of absolutely all rights in force today.
Duty to documentation absolutely every step of a businessman. Among them are such as drawing up an agreement for the supply of commercial products, provision of services, purchase or sale of goods, as well as for payment for all of the above operations. It is important to note that the contract should indicate all aspects of the transaction. Failure to comply with the latter in one way or another implies a decrease in the quality of activity. The individual entrepreneur undertakes to ensure the fulfillment of all points relevant to the agreement that he enters into. Consequently, he must strictly fulfill his own obligations specified in the documentation.

Obtaining a license as an individual entrepreneur's responsibility

The responsibilities of an individual entrepreneur, when the corresponding type of activity is approved by law as licensed, include obtaining a license permit. In addition, an individual who is engaged in running a business undertakes to acquire patents, permits, certificates and other permissive documentation, if the receipt of such is included in the list of mandatory papers of an individual entrepreneur developing a specific type of activity. You can get acquainted with all areas that require special documentation through the official resources of licensing structures, as well as on the website of the organization that publishes all legislative acts - the State Duma.

Recruitment

In addition to the above provisions, it includes a conclusion employment contracts with employees in the process of hiring them, performing work and providing services. It is important to know that in any case, he undertakes to make all necessary payments to the compulsory social insurance fund, to the pension fund, as well as to the health insurance fund. At the same time, the contract should establish the real price that the businessman paid the employee for certain services.

This point, undoubtedly, is not only included in responsibilities of an individual entrepreneur-taxpayer, but is also one of the main ones there. Indeed, today the majority of individual entrepreneurs leave tax payments precisely through this method (indication of the minimum wage in the contract, which means payment of the remaining amount of money to employees).

Insurance and environmental protection

Another one is nothing more than the implementation of the necessary measures to minimize the impact of harmful substances on environment. Then, when such a “turn” is only partially possible, the businessman undertakes to periodically transfer certain sums of money to the accounts of environmental services so that they can take a number of measures related to improving the environment.

Another important responsibility of an entrepreneur is to insure his own employees. A great many business owners insure their property complexes, as well as their immediate business, against unproductive internal or external circumstances. However, this insurance is considered voluntary. But insuring employees is nothing more than an obligation in accordance with the Labor Code.

Paying taxes

In addition to the items listed, you must pay taxes. You probably noticed that it would be advisable to combine all of the above responsibilities into one set specifically for this topic. It is important to note that different types tax payments, as a rule, are sent to budgets different levels: state, regional, local.

You need to know that today there are several organizations in Russia that closely monitor the timely receipt of taxes to the state budget. Among them are the tax police, the tax inspectorate, as well as all bodies involved in assessing taxes (funds).

Additional Responsibilities

When considering a category such as, it is impossible not to mention the businessman’s compliance with consumer rights. That is why every municipality today has departments related to consumer protection. By the way, similar structures also exist under regional-level governments and Dumas.

The final aspect of the topic under consideration is the timely submission by the entrepreneur of up-to-date documentation and statements related to making changes to accounts in various funds, tax office, statistical authorities and so on.

Rights of an individual entrepreneur

As noted above, today an entrepreneur has not only responsibilities, but also many rights. It would be advisable to consider them in detail. Thus, a businessman is endowed with unlimited rights to engage in any type of activity not prohibited by current legislation.

In addition, an individual entrepreneur has the right to hire employees, but their number is sometimes limited. For example, in the case of the patent tax system, today it is impossible to have more than five employees on staff.

Personal rights

The key right for a businessman at present is to form his own activities independently, regardless of other market entities. Of course, this is a big responsibility. However, this is where the main advantage that distinguishes the activities of an entrepreneur is reflected.

A businessman is endowed with the absolute right to choose partners, consumers of commercial products or services, the product itself, definition market segment, which is convenient for him to occupy. No one has the right to take away this choice from an entrepreneur, no matter how saturated the market may seem in this area.

Other rights

It's no secret that an individual entrepreneur has the right to independently determine prices and tariffs for commercial products and services produced and provided by him. However, he does not have the right to set a price that is radically less than the market price, because in such circumstances state antimonopoly authorities will immediately become interested in him. That is why the presented right must be exercised wisely. In addition, the businessman is given the opportunity to set the amount of wages for employees, the form of payment of funds, and the payment schedule (however, no less than twice a month).

It is important to note that absolutely any entrepreneur can receive income in unlimited amounts, and also disposes of the remaining part of it (namely, profit) in accordance with his own discretion. He has the ability to open an unlimited number of accounts in any bank. The final right of an individual entrepreneur is to protect his rights in the courts. He can act either as a plaintiff or as a defendant.

State registration of an individual who has expressed a desire to engage in entrepreneurial activity is carried out in accordance with the norms of the Federal Law of August 8, 2001 No. 129-FZ “On State Registration legal entities and individual entrepreneurs." Registration is carried out according to the “one window” principle.

The registration period should not exceed five working days. A state fee is required for registration.

Businessman carries

Rights, duties and responsibilities of an individual entrepreneur (IP) in Russia

Only capable citizens can carry out entrepreneurial activities, that is, those who are able to independently perform legal actions, enter into transactions and execute them, acquire property and own, use, and dispose of it. By general rule, civil capacity arises in full with the onset of adulthood.

Features of the status of an individual entrepreneur, acting without forming a legal entity, are as follows.

A citizen acquires this status as a result of his state registration as an individual entrepreneur. The head of a peasant (farm) enterprise operating without forming a legal entity is automatically recognized as an entrepreneur from the moment of state registration of his enterprise. In this case, no special registration of the owner of the farm as an individual entrepreneur is required.

If a citizen is engaged in entrepreneurial activity without forming a legal entity in violation of registration requirements, then he does not have the right to refer to the transactions he has concluded that he is not an entrepreneur. The court may apply to such transactions the rules of the Civil Code on obligations associated with carrying out business activities.

Evasion of state registration or unjustified refusal of state registration may be appealed by a citizen in an arbitration court. Refusal of state registration of an entrepreneur is allowed only in cases of discrepancy between the composition of the submitted documents and the information contained in them with the requirements of the law.

For individual species activity requires a special permit - a license, which is an official document giving the right to carry out the type of activity specified in it for a specified period.

According to Article 23 of the Civil Code of the Russian Federation, the norms of the Civil Code that regulate the activities of legal entities that are commercial organizations are applied to entrepreneurial activities of citizens carried out without forming a legal entity.

Unlike citizens who are not individual entrepreneurs, property disputes between citizens registered as individual entrepreneurs, as well as between these citizens and legal entities, are resolved not by ordinary courts (courts of general jurisdiction), but by arbitration courts.

Businessman carries increased property liability unlike other citizens, since according to the current legislation (Article 401 of the Civil Code), a person who fails to fulfill or improperly fulfills an obligation when carrying out business activities bears responsibility regardless of the presence of guilt. Creditors can also make claims against an individual entrepreneur for obligations not related to business activities (causing harm to the life, health or property of citizens or legal entities, collecting alimony, etc.).

An individual entrepreneur who is unable to satisfy the demands of creditors related to his business activities may be declared insolvent (bankrupt) by a court decision.

An entrepreneur (individual) can work in any paid position in any private, state or public organization, unless this work or position is prohibited by law from combining this work with entrepreneurship. Unlike legal entities, the property of individual entrepreneurs, which constitute objects of commercial activity, can be passed on by inheritance and by will. As for the right to engage in entrepreneurial activity, it is not inherited.

Individuals carrying out business activities without registration bear administrative and criminal liability. All income received from such activities is subject to collection to the state.

Individual entrepreneur

Creditors can also make claims against an individual entrepreneur for obligations not related to business activities (causing harm to the life, health or property of citizens or legal entities, collecting alimony, etc.).

An individual entrepreneur who is unable to satisfy the demands of creditors related to his business activities may be declared insolvent (bankrupt) by a court decision.

Individuals carrying out business activities without registration bear administrative and criminal liability. All income received from such activities is subject to collection to the state.

Rights and obligations of an individual entrepreneur

Everything that is enshrined in the Constitution of the Russian Federation for an ordinary citizen of Russia is retained by the entrepreneur. It is the fundamental law that gives everyone the rights of an entrepreneur - to use their capabilities, abilities, and property in order to become a subject of entrepreneurial activity. And this adds new rights and responsibilities of an individual entrepreneur, such as free movement of goods, provision of services, money; gives freedom for economic activity.

By registering as an individual entrepreneur, a person has the right to conduct any activity. However, he must not deviate from the law. Some types of activities require licenses. This means that to implement them, it is not enough to just be an individual entrepreneur. You still need to obtain permission from special institutions for a license, otherwise the law will be violated. No one has the right to impose suppliers of goods and services on an individual entrepreneur; he himself has the right to make his own choice, including choosing clients, customers, etc.

Legal rights and obligations of individual entrepreneurs

The rights of an entrepreneur are to have the property that he needs to run a business, to dispose of it and to use it.

An individual entrepreneur receives the right to open special current accounts that he needs to conduct business. It may have its own seal, trademark or service mark.

A special role in the rights of individual entrepreneurs plays governmental support, which provides him free of charge cash. To receive them, an individual entrepreneur must draw up a business plan and defend his project before a special commission, which makes a decision: to allocate money for his idea or not. For money received from the state in fixed time need to report.

An individual entrepreneur has the right to supply goods and services to municipal and state institutions that place orders with him. In some cases, this will require the individual entrepreneur to undergo a certain procedure called a tender. A competition is announced for the supply of some service or product, in which several entrepreneurs take part.

The winner of the competition becomes the supplier of the required goods or services. If such mandatory procedure is not carried out, then further delivery may be considered illegal.

An entrepreneur can take out such types of insurance as medical, social and pension. If representatives of government bodies and institutions commit illegal actions in relation to an individual entrepreneur or issue some acts, the entrepreneur can apply to the arbitration court in order to challenge or appeal their actions. The legislator has secured the right to legal protection for all citizens. This fully applies to individual entrepreneurs.

An individual entrepreneur can act as an employer. And in this capacity he has certain rights, namely:

- the right to hire citizens to perform any duties, for which he concludes with each of them an employment or civil contract, in which all conditions must comply with current labor legislation;

- require that hired personnel fully fulfill the functional or labor duties assigned to them, which are specified in the job description or in the contract itself;

- demand compliance labor discipline and so on.

But having become a business entity, a person enters into tax legal relations that provide certain rights for its participants, including individual entrepreneurs.

Rights and obligations of an individual entrepreneur as a taxpayer

Tax status, that is, the rights and obligations associated with the payment of taxes and fees of an individual entrepreneur, are determined by tax legislation. This includes, first of all, the Tax Code of the Russian Federation, regional and municipal regulations governing the procedure for calculating and paying taxes of the constituent entities of the Russian Federation and municipal territories, respectively. Based on these legal acts, the following rights and obligations of individual entrepreneurs in the field of taxation can be distinguished.

An individual entrepreneur - taxpayer has the right:

— receive from tax authorities free of charge clarifications on issues of paying taxes and fees,
— receive from the territorial tax inspectorates forms for tax returns, calculations, applications, etc., as well as instructions for filling out specified documents,
— require tax inspectors to comply with the requirements of tax legislation,
— demand from tax inspectorate employees the preservation of tax secrecy in relation to information about individual entrepreneurs that became known to them as a result of the performance of their official duties, including as a result of desk and field audits,
- choose an acceptable taxation system,
- enjoy tax and fee benefits provided by law,
— make a offset or refund of taxes and penalties transferred in excess of the required amount,
— use personal income tax deductions provided for by tax legislation if you have the appropriate income,
— provide explanations in connection with requests from tax authorities within the framework of on-site and desk audits, identification of facts indicating possible concealment of the taxable base or objects of taxation (underpayment of taxes) and in other similar cases,
— ignore and not comply with the requirements of tax officials in cases of their non-compliance with the law,
- appeal to judicial procedure, as well as in the process of pre-trial resolution of tax disputes, illegal tax acts (demands for payment of taxes, decisions and audit reports) and actions of tax authorities.

An individual entrepreneur - taxpayer is obliged to:

— register for taxation with the territorial tax office, that is, obtain an individual tax number, if it has not previously been received by him as an individual,
- pay taxes and fees,
— keep records of income and expenses, and in cases provided for by law, other tax indicators,
— provide tax declarations and calculations to the territorial tax authorities,
- use strict reporting or control forms cash registers,
— provide upon requests from tax authorities Required documents containing information about business activities, including a book of income and expenses,
- store accounting documents and tax accounting and reporting within the deadlines established by law.

Rights and obligations of an individual entrepreneur as an employer

The activities of an entrepreneur can be carried out either with the involvement of hired labor or independently. But it’s no secret that using the work of others, you can earn much more than if you work alone. But the status of an employer imposes on an individual entrepreneur much more responsibilities than if he were engaged in activities alone.

Here are just a few basic rights granted to an individual entrepreneur by law as an employer:

- use the hired labor of other individuals, both on the basis of employment contracts and on the basis of civil law contracts,
— apply disciplinary measures and material sanctions to employees in case of improper performance of their labor duties,
— dismiss employees in cases provided for labor legislation,
— demand compensation for damage caused by employees.

The main responsibilities of an individual entrepreneur in the field of labor relations include the following:

— maintain personnel records of employees, as well as records of their working time and other labor indicators,
— enter into collective bargaining with employees or their representatives if they initiate it,
— pay wages to employees in a timely manner and in full, and make other payments to them provided for by law,
— calculate and withhold income tax from employees’ wages, that is, act as a tax agent,
— comply with the requirements for military registration of military personnel.

Rights and obligations of an individual entrepreneur directly related to his status

At the same time, an individual entrepreneur is an individual endowed by the state with a special status (rights and responsibilities) with the goals of the most effective participation of this person in economic relations, the most complete collection of taxes and control over business activities.

In this regard, the set of rights that a citizen is entitled to after registering him as an individual entrepreneur, in addition to those already listed, includes:

— the possibility of using the patent taxation system,
- the ability to declare oneself bankrupt if it is impossible to satisfy the demands of one’s creditors,
- counting the time during which a citizen was engaged in entrepreneurial activity into his total length of service, if he was paid at that time insurance premiums, that is, the right to receive a pension,
— the right not to submit information on the average number of employees if there are none.

Responsibilities unique to individual entrepreneurs include:

- apply for registration as an entrepreneur to the territorial tax office in the event of starting a business activity,
— registration of employment contracts with employees in specially authorized bodies, which is not typical for legal entities - employers,
— payment of a fixed social contribution.

An individual entrepreneur has the right to exercise his rights and fulfill his duties both personally and through proxies, transferring his powers to them by proxy. At the same time, in any case, the responsibility for their proper implementation lies with the entrepreneur. But along with rights, there also arise obligations associated with carrying out entrepreneurial activities.

It is possible to identify the main groups among all large quantity responsibilities of the individual entrepreneur:

1. General civil responsibilities of individual entrepreneurs, which all citizens of the country have. By becoming an individual entrepreneur, a man of military age is not exempt from the constitutional obligation to undergo compulsory military service. This duty applies to all male citizens of the country and of military age.

2. Organizational and legal responsibilities of the entrepreneur that are associated with the decision organizational issues implementation of entrepreneurship. An example was given above that for some types of activities you need to obtain a license. This applies to the provision of medical, security services, etc.

3. Responsibilities as a business entity that relate to the timely submission of tax reports and payment of taxes. In connection with entrepreneurship, contractual obligations also arise, which are prescribed in concluded agreements and which should not violate the norms of current legislation.

4. Responsibilities related to labor relations that arise when hiring workers. They are established by labor legislation and relate to ensuring safe working conditions, timely payment, etc.

Thus, we have come to the conclusion that in the course of his activities, an individual entrepreneur is responsible for his obligations imposed on him by various rules of law, requiring him to fulfill different time. But it is pointless to look for a list of these responsibilities in some local legal act. Individual entrepreneurs, along with individuals, have personal property and non-property rights, the list of which is contained in the Constitution of the Russian Federation, the Civil Code and other legal acts of the Russian Federation. According to the legislation of the Russian Federation, an individual entrepreneur has both rights and obligations.

4. Rights and obligations of an entrepreneur

The legal status of an entrepreneur forms a set of rights and obligations that constitute the content of entrepreneurial relations.

The right of an entrepreneur is the expression and specification in legal norms of the principle of freedom of enterprise by assigning the right to a specific subject. The content of subjective law consists of such powers as:

1) the right to perform one’s own actions;

2) the right to demand the fulfillment of duties and obligations by other persons in the interests of the entrepreneur;

3) the ability of an entrepreneur to protect his interests.

Every entrepreneur is given equal opportunities to conduct business and the same legal status regardless of place of registration or location. Individual entrepreneurs can choose any place of residence, and founders commercial organization– any location of the legal entity they create.

In accordance with the principle of freedom of economic activity, each entrepreneur has the right to independently and independently set prices for his goods and services. Entrepreneurs cannot independently set prices for products and services of natural monopolies, the price level of which is regulated by the state.

Commercial organizations can carry out any type of activity, but in cases provided for by law, the subject and purpose of their activity must be determined in constituent documents organizations.

Entrepreneurs have the right to own property, including land, other Natural resources, funds, buildings, structures, equipment, raw materials and materials that they need to carry out business activities. Every entrepreneur has the right of free access to any market for a particular product on an equal basis with other entrepreneurs.

The rights of entrepreneurs may be limited by federal law to ensure safety, protect the life and health of people, protect nature and cultural values.

Also, the rights of entrepreneurs are:

1) the right to own property, other property and non-property rights;

2) the right to create legal entities;

3) the right to make transactions that do not contradict the law;

4) the right to participate in obligations;

When exercising their rights, entrepreneurs enjoy various types resources that belong by right of ownership to other persons, including the state. Resources used by entrepreneurs include:

1) natural resources;

2) contributions of founders, loans and credits, production assets, securities and other financial assets;

3) labor force;

4) information that contributes to business development and profit.

The obligation of an entrepreneur, in contrast to law, is a measure of restriction of his economic freedom and is a condition for the legality of the behavior of an entrepreneur, established through legal requirements or legal prohibitions.

Legal requirements are instructions on what actions an entrepreneur must perform in the interests of a person, a group of persons or the state as a whole. Legal prohibitions are the establishment of limits for an entrepreneur to exercise his rights, obliging him to refrain from performing certain actions.

The obligations of an entrepreneur are regulated by civil law and are an element of civil law relations.

The responsibilities of an entrepreneur are established in relation to:

1) society as a whole;

2) consumers of goods, works and services, counterparties;

3) employees;

4) participants business entities and partnerships, members of production cooperatives;

5) competitors;

6) entrepreneurs who are the other party to the transaction.

The responsibilities of entrepreneurs are divided into three stages:

1) preparation for entrepreneurial activity. During this stage there is state registration entrepreneur, receiving necessary licenses, approvals, other permits. Entrepreneurs prepare forms and accounting books for maintaining accounting, financial and statistical reporting, and the entrepreneur is registered for tax purposes. The responsibilities of the entrepreneur also include the formation of a production base;

2) production of goods and provision of services. The responsibilities of entrepreneurs include fulfilling the requirements of the legislation regulating business activities, fulfilling obligations under civil law transactions that were concluded for the purpose of carrying out activities. Entrepreneurs in the course of their activities are obliged to comply with the requirements of legislation, norms, and rules;

3) formation of the results of entrepreneurial activity and disposal of them. At this stage, the responsibilities of the entrepreneur include:

a) payment of taxes to budgets of various levels;

b) payment of mandatory payments to extra-budgetary funds;

c) filing tax returns, tax reports and balance sheets;

d) provision of statistical information.

Literature

1. The Constitution of the Russian Federation with article-by-article commentary, ed. B. N. Topornina, Yu. M. Baturina, R. G. Orekhova: M., 1994

2. Civil Code of the Russian Federation of November 30, 1994

3. Law “On Enterprises and Entrepreneurial Activities” dated December 25, 1990.

4. Lebedev K.K. Economic law: Textbook. M., 1996

What relates to the rights and responsibilities of an individual entrepreneur

Commercial law: Textbook / A.Yu. Bushev, O.A. Gorodov, N.S. Kovalevskaya and others; edited by V.F. Popondopulo, V.F. Yakovleva. – St. Petersburg, 1998

6. Civil law. Part 1. Textbook / Under. ed. E.A. Sukhanov. M., 1998

Job responsibilities of an accountant for an individual entrepreneur

The job responsibilities of an individual entrepreneur accountant are the rules by which he works. The duties of the chief accountant include:

send contributions and reports to the tax office and funds on time;
draw up payments correctly;
calculate employee salaries;
keep records of the company’s property, expenses and income;
organize the work of the accounting department.

By law, individual entrepreneurs are not required to keep accounts, so you don’t have to hire an accountant and do the accounting yourself. Individual entrepreneurs submit reports and contributions to the tax office and funds, so they have to constantly monitor changes in tax legislation.

Individual entrepreneurs (citizens), their rights and obligations

To avoid wasting time, you can hire an accountant. Then you won’t have to deal with the intricacies of taxation.

Individual accountant: responsibilities

Responsibilities of an individual entrepreneur accountant on the simplified tax system:

keep a book of income and expenses;
send reports to the tax office;
Maintain personnel records if there are hired employees.

Entrepreneurs who work on a patent do not submit tax reports. Their main responsibility for accounting for an individual entrepreneur on a patent is to fill out a book of income and expenses. If the individual entrepreneur employs no more than 15 people, then the entrepreneur sends personnel reports: information on the number of employees, reporting to Pension Fund and the Social Insurance Fund.

Individual entrepreneurs on ECHO - regular tax system pay VAT, so the accountant:

maintains a book of expenses and income;
maintains books that record purchases and sales;
issues invoices for goods or services;
maintains personnel records if the company has employees.

If there are employees on staff, the individual entrepreneur pays taxes and insurance premiums for them. The responsibilities of the chief accountant of an individual entrepreneur in relation to hired personnel are to provide information on the number of employees and reporting to the Pension Fund and the Social Insurance Fund.

Under what conditions does an accountant work?

There are three options for working with an accountant:

hire on the basis of an employment contract;
conclude a civil contract for the provision of services with a “coming” accounting specialist;
enter into an agreement with an accountant who works remotely.

Job descriptions of an individual entrepreneur accountant

To determine the amount of work that an accountant will perform, you need to draw up a job description. This document states the rights and responsibilities of the employee. Job description is a set of internal rules, but it can help avoid mistakes and misunderstandings.

The responsibilities of an accountant depend on the individual entrepreneur’s taxation system, the number of personnel hired, the size of the company’s fixed assets and the level of production.

1. An individual entrepreneur has the rights and bears the responsibilities necessary to carry out any type of business activity not prohibited by law, the same as a legal entity.

2. The activities of an entrepreneur may be based on hired labor, which follows from Art. 3 Civil Code of the Russian Federation.

3. An entrepreneur does not have the right to create an enterprise while remaining the owner of the property transferred to him, because commercial organizations can be created exclusively in those organizational and legal forms that are provided for them in the Civil Code of the Russian Federation. When they are created, the property transferred in the formation of the authorized capital will belong exclusively to the legal entity. And only upon liquidation, after all settlements with creditors, including taxes and fees, will the property be returned to the founder - the entrepreneur.

11. Civil contract: concept, content, types.

Civil contract: concept, content, types

Property turnover as a legal expression of commodity-money, market relations consists of numerous specific acts of alienation and appropriation of property (goods) committed by owners or other legal owners. The most important legal act reflecting the mutual interests of equal commodity owners and their free and agreed expression of will is a civil law agreement (CLA). In a market economy, GPA becomes the main way to regulate economic relations. With the help of the GPA, economic relations are subject to self-regulation of their participants, as the most effective way organization of economic activities. GPA, being a necessary form of commodity exchange, developed and became more complex as the exchange itself developed. In the classical RP, a distinction was made between “agreement” - conventio (as the agreed expression of the will of the parties) and “agreement” contractus (as the basis for the obligations arising between the parties). The parties to the agreement began to be called counterparties. In modern GP, the concept of GP has become multi-valued: a) a transaction, as a coinciding expression of the will of the participants (agreement), aimed at establishing, changing or terminating certain P and O; b) legal relations arising as a result of the conclusion of a transaction (GPD) - contractual obligations; c) form of agreement (transaction) - a document fixing the P and O of the parties. The current law recognizes as a contract an agreement between 2 or several persons to establish, change or terminate civil rights and obligations (Article 420). In this sense, an agreement is a type of transaction and is characterized by 2 main features: a) the presence of coordinated actions of the participants expressing their mutual expression of will; b) the focus of actions on the U, I or P of civil P and O. This is the main GP effect of the contract, ensuring the connection of its counterparties with the corresponding obligatory legal relationship. At the same time, it is necessary to distinguish between the concepts of “agreement” and “transaction”. The terms and conditions of the counterparties under the contract are the obligations of the parties and constitute the content of the GPA, and the transaction only defines them and makes them legally valid. The principle of freedom of the GPA: a) freedom to conclude a contract and the ban on coercion to enter into contractual obligations; b) freedom to determine the nature of the contract to be concluded (including mixed GPA - elements different types GPA); c) freedom to determine its conditions (content); restrictions are established only in order to protect public interests. The content of the GPA is a set of conditions agreed upon by its parties that establish the rights and obligations of counterparties and constitute the content of the contractual obligation. The conditions in the GPA are set out in the form of separate paragraphs. Applications and additions – as parts of the GPD. The essential terms of the GPA are all conditions that require agreement, because in the absence of agreement between the parties on at least one of them, the contract is recognized as not concluded, i.e. non-existent (Article 432). These are: conditions about the subject of the contract; conditions expressly named in the law or other regulations as essential; conditions mandatory for this type of contract; conditions regarding which, at the request of one of the parties, an agreement must be reached. Other conditions of the GAP: specifying the deadline for execution; stipulating additional issues of quality, completeness, etc.; liability conditions and others. Types of GPA: 1) Agreements (transactions) - a) real (in addition to the agreement, either a thing is given up, or certain actions are performed) and consensual (generating GPA and O immediately upon conclusion of the agreement) transactions; b) compensated (contains reciprocal obligations of the parties to provide material or other benefits) and gratuitous (there is no reciprocal satisfaction of the other party) transactions; c) causal (the legal purpose is clearly defined, which is pursued: D purchase and sale - a specific product) and abstract (detached from its basis, its validity does not depend on the purpose of the transaction: issuance of a bill of exchange) transactions, d) fiduciary (based on special, personally - trust relationships - assignment) transactions. There are types of paid transactions: barter and risk or aleatory (betting and transactions for playing games).

RIGHTS.

The rights of entrepreneurs are regulated (established) by legislation and business customs. Thus, civil rights and obligations of entrepreneurs arise:

From contracts and other transactions provided for by law, as well as from contracts and other transactions, although not provided for by law, but not contrary to it;

From acts of state bodies and local self-government bodies, which are provided by law as the occurrence civil rights and responsibilities;

From a court decision establishing civil rights and obligations;

As a result of the acquisition of property on grounds permitted by law, etc.

Under current legislation, entrepreneurs have the following rights:

Engage in any type of activity (business) permitted by law;

Create your own business in any organizational and legal form;

Own (economically manage) any property necessary for carrying out business activities;

Independently plan your activities, develop a business plan and other forms and types of planning;

Independently select consumers of products, suppliers of all factors of production, and conclude business agreements in accordance with the law;

Independently establish forms and systems of remuneration employees, various additional forms of material incentives, but these rights must be established in the constituent documents and not contradict labor legislation, etc.

Entrepreneurs as citizens have all personal property and non-property rights established by the Constitution of the Russian Federation, the Civil Code of the Russian Federation and other legislative acts.

In accordance with Art. 21 parts of the first Tax Code of the Russian Federation, entrepreneurs as taxpayers have the following rights:

Receive free information from the tax authorities at the place of registration about current taxes and fees, legislation on taxes and fees;

Receive written clarifications from tax authorities on the application of legislation on taxes and fees;

Use tax benefits if there are grounds and in the manner established by the legislation on taxes and fees;

Receive a deferment, installment plan, tax credit or investment tax credit in the prescribed manner;

For timely offset or refund of amounts of overpaid or overcharged taxes;

Require tax officials to comply with legislation on taxes and fees;

Not to comply with unlawful acts and demands of tax authorities and their officials that do not comply with tax legislation, etc.

RESPONSIBILITIES.

The responsibilities of entrepreneurs as business entities are established by the current civil legislation, other federal laws and regulations. Main responsibilities of entrepreneurs.

Within the established time limits, register (re-register) with the tax authority and register with the authorized bodies of state extra-budgetary social funds;

Independently fulfill obligations to pay taxes on time and in the amount established by law;

Independently fulfill obligations to pay other obligatory payments and fees in the prescribed amount and on time;

Timely submit to the tax authority a declaration of income, other documents and information necessary for the calculation and payment of taxes and other obligatory payments;

Maintain accounting records, prepare reports on financial and economic activities in accordance with laws and regulations, ensuring their safety for 4 years;

Make corrections to the financial statements in the amount of hidden or understated income (profit) identified by tax authorities;

Carry out requirements tax authority on eliminating identified violations of tax legislation;

perform other tax duties in accordance with the Tax Code of the Russian Federation and other federal laws on taxes and fees;

in accordance with the established procedure, obtain licenses for those types of activities, the implementation of which is possible only upon receipt of a license in accordance with federal law; produce products, perform work, provide services in accordance with current standards and (or) certified; not to cause harm to the environment, life and health of the population and consumers of goods (works and services) by their activities; create the necessary sanitary, hygienic and safe working conditions for hired workers;

in accordance with the established procedure, conclude collective agreements (agreements) with professional (worker) organizations and implement them in a timely manner;

not to allow monopolistic activities on commodity markets, unfair competition, abuse of a dominant position in the market, do not enter into agreements that restrict competition;

do not set monopolistically high or exclusively low prices, comply with legislation on pricing regulation; in accordance with the established procedure, keep records of income and expenses, costs of production and sale of goods (work, services), etc.