Unified State Exam. Social science. RIGHT. Theory by codifier. 5.7. Organizational and legal forms of entrepreneurial activity.

All business in the world fits into several organizational and legal forms. Each of them determines the scale, capabilities and degree of participation in the production of goods and services.

It is customary to distinguish three basic forms of business organization:

• individual;
• collective;
• corporate.

All other varieties fit into one of them in one way or another. The correct choice of organizational and legal form depends on:

• possibility of specialized activities,
• availability of financing,
• profit distribution procedure,
• responsibility to creditors.

Now let’s take a closer look at all three forms of organization.

Main forms of entrepreneurial activity

The legislation of the Russian Federation does not contain a direct indication of the forms of entrepreneurial activity. However, as stated in para. 1 clause 3 of the resolution of the Constitutional Court of the Russian Federation dated February 24, 2004 No. 3-P, citizens, exercising their constitutional rights, themselves determine the area of ​​their economic activity and conduct it individually or jointly with other persons, including by creating commercial organizations as forms of collective entrepreneurship.

Based on the above, the main forms of entrepreneurial activity in the Russian Federation can be considered:

• individual;
• collective.

Table of forms of entrepreneurial activity

Classification of forms of ownership

The following criteria are used to classify forms of ownership:

• according to the principle of appropriation - individual, collective or state form;
• based on emerging legal relations - private, public, joint (mixed);
• depending on the type of production relations - primitive communal, feudal, slaveholding, socialist, capitalist.

Based on the Civil Code of the Russian Federation, the following forms of ownership are established in Russia:

• state;
• municipal;
• public;
• private.

Each type has its own types, the classification of which depends on the direct owner. Differences in interaction also depend on the object of ownership.

Individual entrepreneurship

Now let’s compare production cooperatives, peasant farm-legal entities, and economic partnerships, which are more rare in circulation.

The simplest form of entrepreneurial activity is sole proprietorship. Individual entrepreneurs are individuals who conduct business on the basis of their property, solely manage it and bear full property responsibility for the results of their business activities.

Efficiency, flexibility and simplicity of business organization are the main advantages of the individual form of entrepreneurship.

However, this form has certain disadvantages:

• It is difficult for an individual entrepreneur to organize large-scale production, since his own financial capabilities and opportunities for attracting investments are limited.
• The combination of different functions (managerial, financial, etc.) by one person often reduces the effectiveness of business management as a whole. The involvement of outsiders or organizations leads to a decrease in the efficiency of management and the income of the entrepreneur himself.
• The presence of legislative restrictions on certain types of economic activities.
• The full property liability of the entrepreneur is the most significant disadvantage of this form of doing business.

Individual business - entrepreneurship

This is the simplest solution. The business owner makes decisions alone, bears responsibility for the consequences, determines the development strategy and methods for its implementation.

In the modern economy, individual businesses occupy up to 70% of the market. Individual entrepreneurship is the activity of an individual: he manages the enterprise individually. And even if the company is registered as a legal entity, full responsibility still lies with the individual.

Advantages of individual entrepreneurship:

• the owner makes independent decisions and is not obliged to coordinate them with other persons;
• high level of incentives - profits and losses go to the owner himself, they are not determined by the decisions of other persons;
• simplicity of organization and structure of the enterprise;
• the ability to regulate and optimize resources according to need, for example, by season or demand;
• possibility of attracting hired workers,
• relative ease of registration and interaction with tax authorities.

Flaws:

• the owner has to solve many diverse problems alone, sometimes without proper competence;
• difficulties in finding highly qualified workers who crave stability;
• financial difficulties in terms of availability of resources, lending restrictions, inability to significantly increase the turnover of funds and expand activities without changing the structure and form of the organization.

The balance of advantages and disadvantages shows that this form is good in small industries, where it is not necessary to attract significant resources and work in several directions at once.

Collective forms of business organization

Collective entrepreneurship is an activity organized by various individuals who jointly own and manage a business. By combining their resources, skills and competencies, entrepreneurs act together to increase profits, ensure the stability of the established business, distribute and minimize risks and losses.

The undoubted advantages of collective forms of entrepreneurial activity include the possibility of organizing medium and large business structures, the availability of various types of economic activity and the relative ease of attracting investment.

Collective entrepreneurial activity is represented in domestic legislation by a significant variety of forms, among which are:

• Statutory, created in the form of a legal entity - a new business entity. These are business partnerships and societies, production cooperatives, peasant (farm) enterprises, economic partnerships.
• Contractual, not acquiring the status of a new legal entity. These are simple partnerships (joint activities), peasant (farm) enterprises without forming a legal entity.

Corporate forms of entrepreneurship

The most frequently used collective forms of entrepreneurship in practice are the organization of activities in the form of corporations (paragraph 1, paragraph 1, article 65.1 of the Civil Code of the Russian Federation).

Within the framework of corporate forms of entrepreneurial activity, the contributions of their creators are combined with the aim of forming a new business entity - a legal entity. In relation to the newly created business entity, its creators (founders) and subsequently accepted participants become members and have rights of obligation.

The right to participate (membership) in a corporation is the main feature of the concept of a corporate legal entity. This is understood in the Civil Code of the Russian Federation as the right to participate in the management of the activities of a legal entity and to receive a portion of the profit.

All commercial legal entities are classified as corporations, with the exception of unitary enterprises (paragraph 2, paragraph 1, article 65.1 of the Civil Code of the Russian Federation).

As mentioned above, a mandatory feature of a commercial corporate organization is its legal status - the status of a legal entity, from the moment of registration of which the legal capacity of the corporation as a business entity arises.

A simple partnership is a contractual form of collective entrepreneurship

A simple partnership agreement in entrepreneurial activity can be concluded only by commercial organizations and (or) entrepreneurs registered in the prescribed manner. By accepting obligations under such an agreement, entrepreneurs combine their efforts and property without forming a new legal entity.

The procedure for concluding, amending, terminating and other features of a simple partnership agreement (joint activity) is regulated by the norms of Chapter. 55 Civil Code of the Russian Federation.

To organize effective joint activities, participants must:

• create a property base by combining your contributions to common property;
• determine the procedure for managing affairs in the partnership and the procedure for making transactions in the interests of the partners.

An important condition of a simple partnership agreement is the common goal of the association for all participants. This allows us to qualify a simple partnership agreement as one of the legal bases for carrying out business activities, while simultaneously distinguishing this type of agreement from other types of contractual obligations.

Private property

A private enterprise is an organization that belongs to one citizen or several individuals. Depending on how the activity is organized, the owners are:

• individual entrepreneurs;
• legal entities;
• associations of legal entities.

Let's look at each form separately. Details of the types of ownership can be found in OKFS - the All-Russian Classifier of Forms of Ownership.

Private property is a form of relationship where property is owned and managed by one or more entities. These include both individuals and legal entities, regardless of their number.

The form of private ownership has the following types:

• individual property - an object belongs to one individual or legal entity, who receives the right to dispose of it at his own discretion;
• partnership ownership - the pooling of capital of several individuals or legal entities for the purpose of conducting common business activities, for example, an LLC or an ALC;
• Corporate ownership arises on the basis of the sale of corresponding rights in the form of shares, securities and other titles, for example - OJSC.

We invite you to read Article 4.1. Free transfer of property owned by individuals and legal entities to municipal ownership

Private property can be any type of object that has not been withdrawn from state circulation. Historical and cultural monuments, nuclear weapons and other property cannot belong to individuals or legal entities.

Intellectual property is one of the subtypes of private ownership. This type includes:

• trademarks and service marks, logos;
• developed animal breeds and plant varieties;
• inventions, scientific discoveries, functioning models;
• entertainment activities of artists, recording and broadcasting of programs;
• literary works and works, objects of art.

Ordinary goods can also receive the status of intellectual property. The main condition is the logo, trademark, patent or other ownership right assigned to them.

Organizational and legal forms of doing business in the Russian Federation

The form of organization of entrepreneurial activity is a way of securing (forming) and using property by an organization, the ensuing legal status and goals of entrepreneurial activity (OK 028-2012 “All-Russian Classifier of Organizational and Legal Forms”).

That is, the organizational and legal form of a business is of decisive importance for its owners, since:

• provides for the mutual rights and obligations of owners in relation to both the business entity they created and other partners;
• determines the possibility and conditions for carrying out entrepreneurial activities in a particular area of ​​the economy, prerequisites for attracting investments;
• establishes the amount of liability of owners for the debts of their business entity.

The list of organizational and legal forms in which collective commercial organizations can be created in the Russian Federation is enshrined in Art. 50 and 65.1 of the Civil Code of the Russian Federation and is closed. They are:

• business partnerships and societies;
• peasant (farm) farms;
• business partnerships;
• production cooperatives.

Next, we will consider how the legislator defines individual forms of business organization and compare them in the table below of organizational and legal forms of entrepreneurial activity.

Useful materials for beginning entrepreneurs

You have decided to open your own business, and you even already have a promising business idea, but you do not yet know in what organizational and legal form it is better to register your enterprise. The most common types of organizational and legal forms of business are limited liability companies (LLC), closed joint-stock companies (CJSC), open joint-stock companies (OJSC) and individual entrepreneurs (IP). Each of these forms has its own “pros” and “cons,” but if you choose the right organizational and legal form of business, then you will have an additional tool in your hands to achieve your goals, solve problems and protect your business. When choosing a legal form, you should pay attention to the following points:

• Method of income distribution - how the income received is distributed among the owners of capital.
• The form of responsibility of the founders (participants) is the degree of responsibility that the founders will bear for the debts of their enterprise.
• Form of exercising control over a business - possibilities for exercising control over a business
• Speed ​​of transfer of ownership rights - how quickly you can change the owners of a company
• Ability to attract financial resources - how easy it will be to attract additional financial resources for the business
• Taxation - what taxes you will have to pay

Let us consider each type of organizational and legal form of entrepreneurship separately and consider their “pros” and “cons”. An individual entrepreneur is one person who does not have founders or any other participants other than employees, for whom the individual entrepreneur must issue work books. Such a business is created for oneself, and not for sale. An entrepreneur risks his own property for debts. The entrepreneur must compensate for losses that arise in the course of doing business from his property. Individual entrepreneurs pay 13% tax on their income. It is difficult for an individual entrepreneur to attract financial resources. He doesn’t have any shares, he can’t offer anything to investors, all he can do is take out loans, and even they are given with reluctance. "Pros":

— Simplified registration and termination procedure

— Simplified form of accounting and reporting, smaller list of taxes

— No accounting

"Minuses":

— Liability for debts with all personal property

— It is difficult to attract financial resources, give, inherit and sell a business

— Inability to distribute responsibility for obligations arising from business activities

This organizational and legal form is suitable for a business with a low level of risks and low turnover and if the person does not have entrepreneurial experience. A limited liability company is one of the most commonly used forms today. This form of capital pooling, combined with the possibility of personal participation in the activities of the organization. An LLC can be founded by both individuals and legal entities, but the number of participants is limited: from 1 to 50. However, situations often arise when it is necessary to make a unanimous decision, but the founders cannot agree among themselves, therefore the optimal number of founders can be called not more than 5 people who can establish good working relationships with each other. Each LLC participant compensates for losses only in the amount of his share. This form allows you to attract financial resources: both loans and investments. An LLC participant can leave the LLC at any time and receive the actual value of his share. True, after this the financial position of the LLC will worsen, especially if this share was significant. The change of participants is registered in the constituent documents and in the registration authority. "Pros":

— Liability is limited to the amount of the deposit

- You can leave society at any time

— Relatively simple registration procedure

"Minuses":

— When a participant leaves the company, the possibility of a financial crisis may arise in connection with the payment to the participant of his share in the company’s property

— Complicated procedure for the purchase and sale of shares in the authorized capital of an LLC

— Relative complexity of liquidation procedures

This legal form is suitable for a business involving low risks, which requires the leadership of several people. And if frequent changes of LLC participants are expected, then it is better not to choose this form, but to think about creating a joint-stock company. A joint stock company is a company whose authorized capital is divided into a certain number of shares. Shareholders are not liable for the obligations of the JSC and bear the risk of losses within the value of the shares they own. A JSC can be created by both individuals and legal entities. When creating a joint-stock company, the founders enter into an agreement among themselves, which specifies the number of shares, stipulates the procedure for joint activities and other issues. A meeting of shareholders—the Supreme Body of the JSC—should be held annually. The sole executive body is the general director, and the collegial executive body is the directorate. The speed of transfer of shares to joint stock companies is high. A joint stock company can be closed or open. Closed Joint Stock Company is a company whose shares are distributed only among its founders or other predetermined circle of persons. In other words, if one of the shareholders wanted to sell his shares to a person who is not a member of this CJSC, then he can do this only after he offers these shares to the participants of the CJSC. The number of participants should not exceed 50 people. This is no longer a union of individuals, but of capital. "Pros":

— Liability is limited to the amount of the deposit

— The procedure for buying and selling shares is quite simple

— High confidentiality of business ownership

"Minuses":

— The maximum number of participants in a closed joint stock company is 50 individuals and legal entities

— State registration of the issue of shares and the issue report

— The highest level of penalties imposed on CJSC and the amount of established duties

If you do not want your enterprise to depend on the decisions of one founder, and the composition of shareholders to remain unchanged, then you should consider creating a CJSC, especially since the level of trust in a CJSC from market participants is higher than in an LLC. An open joint stock company is a company whose participants can alienate their shares without the consent of other shareholders. OJSC allows you to increase the company's authorized capital through the sale of shares on the stock market. The issue of shares is possible not only at the time of opening and registration of a company, but also in the further process of activity. The minimum amount of authorized capital must be at least 1000 minimum wages. Shares are sold freely, so the JSC must annually publish the results of its activities: annual report, balance sheet, profit and loss account. "Pros":

— Liability is limited to the amount of the deposit

— The procedure for buying and selling shares is quite simple

— Obtaining sufficiently significant funds at the company’s disposal to allow the company to achieve a high level of economic development

"Minuses":

— Mandatory publication of annual financial results

— Mandatory annual full audit of the company

— State registration of the issue of shares and the issue report

This organizational and legal form is suitable for creating a large company, the development of which requires large investments and investments and when there are more than 50 participants in the enterprise and registration of an LLC or CJSC is impossible. None of the above organizational and legal forms of business can be called better or worse. Each of them is suitable for certain purposes, each of them has its own advantages and disadvantages, so weigh the pros and cons, understand for yourself what you want to achieve, whether you want to work with partners or alone and whether it will be necessary for you additional financing for the company.

Material from the site udbiz.ru

Business partnerships

Due to the absence of special laws, regulation of the activities of business partnerships is limited to the norms of the Civil Code of the Russian Federation. According to paragraph 3 of Art. 66 of the Civil Code of the Russian Federation, partnerships are divided into:

• For a full partnership. The participants of the partnership (general partners) conduct business on its behalf and are liable for its obligations with all their property. The use of this form poses an increased risk for participants. However, this is precisely what makes a general partnership an investment-attractive form of entrepreneurship.
• Limited partnership (limited partnership). The essence of this legal form of entrepreneurial activity comes down to the fact that in it, along with participants who are unlimitedly liable for the obligations of the partnership (full partners), there are investors (limited partners). The latter do not take part in the activities of the business entity, and their liability is limited to the value of the contributions made. This limited liability of limited partners helps attract more investments to this form of corporation than to a general partnership. And with an appropriate approach to regulating relationships within the partnership and the high responsibility of general partners when conducting business, it can serve as an alternative for limited partners to bank deposits, the securities market or real estate rent.

For more information on the topic, read the article “Participants and share capital of a general partnership.”

Commercial organizations by type of ownership and obligations

The types of commercial organizations depend on the form of ownership, distribution of participation and powers, and rights to receive a portion of the profit. Let's look at them in more detail.

1. A business partnership has a share capital with its division into contributions of each of the participants. Partnerships are either full or limited. A general partnership consists of several persons engaged in certain activities and liable for their obligations with all their property.

The partnership has the right to conduct business and make decisions. Profit is distributed in proportion to the contribution. To make decisions, a participant needs a power of attorney on behalf of the partnership. Article 69 of the Civil Code of the Russian Federation indicates that a citizen cannot be a member of two or more general partnerships at the same time.

A limited partnership (limited partnership) consists of two or more general partners and one or more limited partners. General partners bear full responsibility for the obligations of the partnership, and limited partners only invest funds and receive proportional income, bearing responsibility only within the limits of the invested funds.

Limited partners cannot make decisions or enter into transactions on behalf of the partnership. When liquidating such an enterprise, the creditors' claims are first satisfied, then the first participant takes his share.

2. Business companies - LLC (Limited Liability Company), JSC (Joint Stock Companies).

• An LLC is made up of several participants with contributions that form the authorized capital. At the same time, the liability of the participants is determined by their shares, and not by personal property, but the company itself is fully responsible to creditors. Upon reaching the threshold number of participants, the LLC must be transformed into a JSC; the minimum amount of the authorized capital is established by law;
• The joint-stock company has distributed capital in the form of shares. Shareholders are subject to the right to receive dividends and the risk of loss on the value of the shares held. However, an important feature is the right to alienate (sell, donate) shares only within the company or outside it. In the first case it is a closed company (CJSC), in the second it is an open or public company (PJSC). It can be managed by hired persons or founders indicated in the documents as persons authorized to make decisions and sign contracts.

3. Artels and production cooperatives are formed from several persons (at least five) who contribute shares. An indivisible fund is formed from the shares, which is not subject to withdrawal in parts or as a whole when one of the shareholders leaves the artel. Each participant has the right to the property of the cooperative in the amount of his share.

The management of the artel is carried out by voting, regardless of the size of the contribution. Profit is divided according to the principle of labor participation, which is usually fixed in the contract. Contribution of a share is possible within a year after registration, but the first contribution must be made immediately and in an amount of at least 10%. The cooperative does not have the right to issue shares.

4. A unitary enterprise is a commercial organization that does not have its property under ownership rights. Its property is state or municipal property with the right of management and economic use. A hired person is appointed for management on behalf of the owner; the property is indivisible and cannot be alienated in the form of shares or shares.

Legal entities have the right to form branches and representative offices to transfer part of the functions on a territorial basis or structural organization.

Limited Liability Company

A limited liability company (LLC) is a business entity whose authorized capital is divided into shares. Characteristic features of LLC:

• pooling of capital;
• limiting the liability of participants for the obligations of the LLC to the value of their shares.

The procedure for the creation, management, liquidation and activities of an LLC is regulated by:

• Civil Code of the Russian Federation;
• Law “On Limited Liability Companies” dated 02/08/1998 No. 14-FZ.

LLC is one of the most common organizational and legal forms of entrepreneurial activity in the Russian Federation. This is due both to the convenience of creating and managing such a company, and to its versatility for various types of business activities.

Serious restrictions on the creation and activities of LLCs exist only in the banking and financial sector, since such a company does not have sufficient transparency for the regulators of these markets (Bank of Russia) and consumers of relevant services, and its ability to attract investments by placing securities or introducing new participants with for the purpose of increasing assets are limited by law. The article “Organizational and legal form - LLC” describes this form of doing business in detail.

Choosing the form of business organization and legal status

The form of doing business is chosen based on several considerations. Focus on financial, organizational and legal grounds. The main selection criterion is the ability to attract finance. In second place is the profile factor - for example, production, trade, provision of services, intermediation. The third factor is state requirements for organizing and conducting activities in a specifically chosen form.

The organizational and legal form establishes the rights and degree of participation of the owners (founders, holders), establishes the legal status of the company or entrepreneur, and introduces the conditions for its creation, registration, management and liquidation. The legal status makes it possible to establish the extent of responsibility of business participants, distribute this responsibility in the event of bankruptcy, and divide the functions of participants according to the right to make decisions.

Joint-Stock Company

A joint stock company (JSC) is one of the main legal forms of entrepreneurial activity, the characteristic feature of which is the centralization and distribution of authorized capital among the company's participants by issuing shares. The participants of the JSC (shareholders) are not liable for its obligations and bear the risk of losses within the limits of the value of the shares they own.

The functioning of the JSC is regulated by the provisions:

• Civil Code of the Russian Federation;
• Law “On Joint Stock Companies” dated December 26, 1995 No. 208-FZ.

The relationship between shareholders and society is mediated by shares. They give the right to participate in the management of the company, to receive part of the profit (dividends), and are also securities that have a marketable value (clause 2 of Article 142 of the Civil Code of the Russian Federation).

There are public and non-public joint-stock companies:

1. A non-public joint-stock company is distinguished by the fact that its shares are distributed only among participants and are not subject to public sale on the securities market.
2. A public company is a corporation that has the right to publicly offer its shares and securities convertible into shares and to publicly trade them under the conditions established by securities laws. This makes it possible to attract investments from an unlimited number of people, and for investor-shareholders to freely sell their securities by working on the securities market (see the article “What is the difference between a public joint-stock company and an OJSC?”).

In addition to the freer circulation of shares, in comparison with shares in an LLC, it should be noted special types of rights of share owners and special methods of protecting such rights (Articles 149.3–149.5 of the Civil Code of the Russian Federation, see also the article “Sale or alienation of shares in a joint stock company ( nuances)").

Forms of ownership of enterprises (page 1 of 4)

Forms of ownership

Form of ownership of the enterprise LLC - Limited Liability Company

Distinctive features:

Small initial authorized capital;

Simple control system;

Lack of liability of owners of personal property for company debts.

The form of ownership (LLC) can be established by one or several participants. Registration of an LLC with more than one participants requires the signing of a Memorandum of Association between the participants of the company. The form of ownership (LLC) may subsequently become a company with one participant. If in the process of conducting business activities the form of ownership (LLC) the number of participants exceeds 50 people, the LLC must be reorganized as an OJSC within one year.

Both individuals and legal entities can register an LLC. When registering an LLC, you can declare the minimum authorized capital of the form of ownership (LLC) - 10,000 (ten thousand) rubles. By registering an LLC, declaring a minimum authorized capital, participants are liable only in the amount of the authorized capital and do not risk their personal property. The authorized capital, forms of ownership (LLC), can be contributed both in cash and in property contributions. When making an authorized capital contribution in cash at the time of registration of an LLC, you can contribute 50% of the authorized capital, and within a year from the date of registration the remaining 50%. The authorized capital in property contributions upon registration of an LLC is paid immediately at 100 (one hundred)%.

When registering an LLC, any type of activity is selected according to the Goskomstat classifier. When registering an LLC, the Charter specifies one or two types of activities of the Company. When assigning codes by Goskomstat, it selects only the first twenty main types of activities; therefore, when distributing priority in types of activities when registering an LLC, you should carefully approach this issue.

After registering an LLC, it maintains operational, accounting and statistical records and reporting in accordance with established norms and procedures. The financial year of the Company is set from January 1 to December 31. When registering an LLC, you can choose a simplified taxation system, which simplifies accounting and taxation. Net profit between the Company Participants can be distributed quarterly, once every six months or once a year. The company's profit is distributed among the participants in proportion to their shares. When registering an LLC, a different procedure for profit distribution may be adopted. The form of ownership (LLC) can be liquidated voluntarily in the manner established by the Civil Code of the Russian Federation, taking into account the requirements of this Federal Law and the charter of the company, as well as by a court decision on the grounds provided for by the Civil Code of the Russian Federation.

Form of ownership of the enterprise CJSC - Closed Joint Stock Company

In terms of its legal status and management, the form of ownership (CJSC) is similar to an LLC. Unlike an OJSC, in a closed joint-stock company, other shareholders have the right of pre-emption to purchase shares during their sale (at the offer price). The number of shareholders of a closed company should not exceed 50.

If the number of shareholders of a closed company exceeds the established limit, the specified company must be transformed into an open company within one year. If the number of its shareholders is not reduced to the established limit, the company is subject to judicial liquidation.

A closed joint-stock company does not have the right to conduct an open subscription for shares issued by it or otherwise offer them for acquisition to an unlimited number of persons

Form of ownership of the enterprise OJSC - Open Joint Stock Company

Flaws:

Cumbersome and strictly regulated form of ownership.

Advantages:

Possibility of issuing shares and free circulation on the secondary securities market;

Raising capital through a secondary issue of shares;

Blocks of shares in an OJSC can represent collateral value, which makes it easier to attract a loan;

Share packages can be a means of attracting portfolio and strategic investors;

Income can be obtained as a result of an increase in the company's estimated value and stock prices;

The number of shareholders of the form of ownership (OJSC) is not limited.

The form of ownership (OJSC) can function as a closed company with the help of a shareholders agreement, in which they undertake to not sell blocks of shares to third parties without the consent of other shareholders.

Concern

(English concern), one of the most developed forms of monopolistic associations, characterized by unity of ownership and control. The predominant form of monopoly in modern developed capitalist countries. Enterprises included in the capital are subject to the control of the financial magnates who head it. Sometimes a special society is created as the governing body of a company—the so-called. a holding company that owns controlling stakes in various companies.

K. first arose after World War I (1914–18) in Germany. Their further development was due to the growth of new forms of concentration of production: combination, primarily in ferrous and non-ferrous metallurgy, coal and oil processing, and the chemical industry. In the 20s In the United States, the concentration and centralization of capital became widespread. Moreover, the latter process proceeded vertically, i.e., it consisted of combining successive stages of product processing, starting from the initial types of raw materials up to the production of finished products of a varied assortment.

After World War II (1939–45) in Kazakhstan, under the influence of the scientific and technological revolution and the worsening uneven economic development and competition between capitalist monopolies, new features appeared: the strengthening of their intersectoral nature, associated with the specific conditions of capital accumulation (diversification); growth of scientific and applied research, increase in the number of large scientific laboratories and experimental workshops and departments. The number of international companies increased significantly in the post-war years.

The positions of companies, which provide them with decisive advantages in intense competition, are due to the benefits of large-scale combined production, the constant introduction of new technology into production and the release of new types of products, the concentration of patents, production secrets, various types of accumulated technical knowledge, the development of self-financing, etc.

Bourgeois apologists try to present capitalism as a form of effective and progressive organization. However, K.'s activities clearly show how technical progress under capitalism serves to enrich small groups of large owners and managers, and how the features of progress are organically intertwined with the features of stagnation in economic development.

Self employed

This type of firm is also called a one-man business, or sole proprietorship. The owner has or acquires the material resources and capital equipment necessary for production activities, and also personally controls the activities of the enterprise.

ADVANTAGES:

1. Sole proprietorship is easy to establish, since the legal registration procedure is very simple and registration of a company of this kind usually does not require large expenses.

2. The owner is his own boss and has considerable freedom of action. To make decisions about what and how to produce. There is no need to wait for decisions of any meetings, partners or directors.

3.The owner can provide personal services to the client.

4. The incentives for effective work are the most energetic. The owner receives everything in case of success and loses everything in case of failure.

However, there are also disadvantages to this organizational form, and they are quite significant.

FLAWS:

1.With rare exceptions, the financial resources of a sole proprietor are insufficient for the company to grow into a large enterprise. Since the bankruptcy rate of sole proprietors is relatively high, commercial banks are not very willing to provide them with large loans.

2. Full control over the activities of the enterprise is exercised, the owner must carry out all major decisions, for example, regarding the purchase, sale, attraction and maintenance of personnel; do not lose sight of technical aspects that may arise in production, advertising and distribution of products.

3. The most important disadvantage is that the sole owner is subject to unlimited liability. This means that self-employed entrepreneurs risk not only the company's assets, but also their personal assets.

If the company goes bankrupt, he is personally and solely liable for the debts of the company. In this case, the owner's personal property may be sold to pay debts.

Partnership (partnership)

Partnership is a form of business organization that is a natural development of sole proprietorship.

Partnership Act 1890 defined a partnership as a voluntary association of 2 to 20 people united for a joint business with the aim of making a profit. However, some areas of activity (lawyers, accountants, brokers) now allow more than 20 members to form partnerships.

Partnerships vary in the degree of participation in the activities of the enterprise. In some cases, all partners play an active role in the functioning of the enterprise, in other cases, one or more participants may play a passive role. This means that they invest their financial resources in the company, but do not actively participate in its management.

ADVANTAGES:

1.Like a sole proprietorship, a partnership is easy to form. In almost all cases, a written agreement is concluded, and the bureaucratic procedures are not burdensome.

Production cooperative

A production cooperative (artel) is an organizational and legal form of entrepreneurial activity in which citizens voluntarily combine efforts and property to conduct joint economic activities. A characteristic feature of a cooperative is the obligation of its members to participate in the activities of the cooperative through their personal labor, although other forms of participation are also allowed (making a share contribution).

The possibility of a legal entity participating in a cooperative is conditioned by an indication of this in the constituent document (Article 106.1 of the Civil Code of the Russian Federation).

The Law “On Production Cooperatives” dated 05/08/1996 No. 41-FZ regulates in more detail the issues of creation, activity and liquidation of a cooperative than in the Civil Code of the Russian Federation.

Production cooperatives can engage in any business activity related to the production of industrial and other products, provision of services (performance of work), trade, etc. (an approximate list of types of activities is in Article 2 of Law No. 41-FZ).

The most important feature of a production cooperative is that its members bear subsidiary liability for the obligations of the cooperative in cases where the property of the cooperative is not enough to pay off debts under its obligations.

Why is such a classification needed?

The basis for the classification of legal entities is the purpose of their activities .
It is primarily necessary to determine the differences in the areas of their activities. In particular, commercial organizations can be characterized as legal entities whose purpose is considered to be the acquisition of certain income . A non-profit organization is a legal entity whose purpose is not considered to be the acquisition of income, and the income received is not distributed among its participants.

It is on the basis of this classification that the legislation provides for certain regulation and features of a particular type of legal entity. For example, a commercial company must have a business name. This requirement does not apply to a non-profit organization.

Or non-profit organizations can engage in entrepreneurial activities only in exceptional cases, and a commercial one, in turn, cannot carry out activities for non-commercial purposes (social, religious, etc.).

Peasant (farm) economy

Law No. 302-FZ of December 30, 2012 amended the Civil Code of the Russian Federation, according to which citizens working together in the field of agriculture were given the opportunity to create farms with the status of a legal entity (see the article “Peasant farms are individual entrepreneurs or a legal entity?” ).

So, according to Art. 86.1 of the Civil Code of the Russian Federation, a peasant (farm) enterprise (peasant farm), which has the status of a legal entity, is a community of citizens based on their personal participation and combination of property for joint work in the field of agriculture.

Meanwhile, based on the Law “On Peasant (Farm) Economy” dated June 11, 2003 No. 74-FZ, the essence of a peasant farm is a community of persons united by kinship and (or) property, having common property and jointly carrying out agricultural activities. This difference in the legal approach to the definition of peasant farms is primarily due to the fact that the law allowed the implementation of entrepreneurial activities of peasant farms only without forming a legal entity (clause 3 of Article 1 of Law No. 74-FZ). The Civil Code of the Russian Federation has expanded the circle of participants in farms to more successfully and profitably involve peasant farms in economic activities and increase their ability to attract investments.

Thus, at the moment the peasant farm can function as:

• contractual association of citizens;
• legal entity.

What is OKFS and what is it used for?

What is OKFS? Most businesses and government agencies own property. Most often these are real estate, transport and means of production. In order to control the property of companies and monitor the payment of taxes, collect statistical data and evaluate the market, an all-Russian classifier of forms of ownership or, more simply put, OKFS was created. The legislative basis for this classification is presented in the Civil Code of the Russian Federation.

The objects of classification are the forms of ownership of the organization:

• state;
• municipal;
• private;
• foreign;
• peasant farms;
• religious organizations.

For each type of ownership - a separate code of the form of ownership according to OKFS. Use allows you to evaluate the market structure and collect statistical data. For example, a statistics committee can collect information and find out what type of ownership predominates in agriculture - private or state. Based on these data, the country's government can develop a plan for supporting small peasant farms or privatization.

OKFS codes are used to collect statistical data on forms of ownership

What does it include

Such a code for an individual entrepreneur or legal entity consists of two digits, which indicate different forms of ownership. Knowing the code or using a special classifier, you can find out some information about the company.

For example, code “16” will indicate that the company is privately owned and operates in Russia.

Similar information is displayed by OKOPF, a classifier of forms of ownership. It shows who owns the company - the state, individual entrepreneur, LLC or peasant farm. OKOPF and OKFS should not be confused.

When and by whom is the code assigned?

There is no need to determine the value yourself - the organization receives it during registration at the branch of the State Statistics Service. Many entrepreneurs do not pay attention to it. Indeed, this value is not required so often, but sometimes it is necessary when filling out documents.

The Statistics Service assigns OKFS to LLC automatically upon registration of the organization. There is no need to write applications asking to assign this value or fill out forms. The procedure is not difficult at all.

Where to find OKFS

How to find out OKFS? The most convenient way is to use a special online classifier. The principle of their operation is very simple. Just enter the number in a special field and you can find out the meaning of any code. Reverse operations are also available: knowing the form of ownership (private, municipal, etc.) you can find out its code. The best classifier is classifikators.ru.

Organizational and economic forms of entrepreneurship

The doctrine does not clarify the legal nature of collective entities that do not have a clear organizational and legal form and are united by a common goal (holdings, syndicates, consortiums, alliances, and other types of aggregations of businessmen).

The legal basis for the organization and activities of most of these associations is a simple partnership agreement (joint activity).

An important feature of this kind of organizational and economic forms of entrepreneurial activity is the implementation by independent legal entities of activities aimed at achieving a common goal, under the management and control of the parent organization.

The banking group and banking holding company turned out to be the most regulated in Russian legislation (Article 4 of the Law “On Banks and Banking Activities” dated December 2, 1990 No. 395-I).

In addition, in Art. 11 of the Law “On Protection of Competition” dated July 26, 2006 No. 135-FZ, there is the concept of a cartel. Although it is connected primarily with the prohibition of cartel agreements leading to the consequences specified in the named article of this law.

The definition of a holding can be found in the Decree of the President of the Russian Federation “On measures to implement industrial policy during the privatization of state-owned enterprises” dated November 16, 1992 No. 1392.

Forms of state regulation of business activities

State regulation of business activity is the activity of the state aimed at creating conditions for the normal functioning of the country's economy. Such regulation is dictated by the clash in the turnover of the private interests of entrepreneurs and the public interests of society.

Forms of state regulation can be classified according to the nature of the state’s influence on certain relations in various sectors of the economy:

• Direct regulation consists of establishing mandatory requirements for business entities.
• Indirect regulation is carried out through the economic interests of entrepreneurs (preferential lending, forecasting, provision of tax benefits, etc.).

An example of an indirect method is the activities of self-regulatory organizations in various sectors of the economy.

Non-profit organizations

The main purpose of such organizations is not to generate income. People unite in non-profit organizations to pursue religious, legal, cultural goals, etc.

These legal entities may be created as cooperatives, social organizations or movements. Various associations and unions, religious organizations, partnerships of real estate owners, Cossack societies, communities of small peoples, public law companies, bar associations, foundations, institutions, etc. are also considered non-profit.

The main goals of the activities of these organizations are provided for in their charters . At the same time, the organization must strictly adhere to the goals and areas of activity that were recorded in this document.

The main characteristic feature of such companies is that they can have an unlimited number of participants . The more members a non-profit organization has, the stronger it is considered.

Moreover, each of the participants, in fact, can participate in the process of managing the company. In particular, all participants have full rights to participate and vote in the general meeting .

Of course, the charter of organizations provides for the entire range of powers of the general meeting of participants, but, as a rule, it is quite broad and includes the main important issues regarding the management of the organization.

It is also necessary to take into account the fact that it is with the help of this organizational and legal form that citizens exercise their constitutional right to association.

Today, not only political parties that unite the political views of citizens, but also non-profit organizations whose activities are aimed at protecting the rights and legitimate interests of citizens are especially popular.

Direct forms of state regulation of business activities

State regulation is directly carried out in the following areas:

• the requirements for the activities of bona fide business entities are outlined, prohibitions on various manifestations that do not meet the interests of society are determined;

• sanctions are established for improper business conduct;
• requirements for corporate activity procedures are regulated;
• indicates the types of economic activities to which only business entities created in the established organizational and legal forms can be admitted.

Direct state regulation is not limited to this; norms of proper behavior of business entities and responsibility for their violations are established by regulations of various branches of law.

In particular, among the forms of direct government regulation there are:

• licensing;
• certification;
• certification;
• accreditation.

A special place is occupied by control (supervision), the implementation of which contributes to compliance with the requirements of the law and the balance of private and public interests in the implementation of the rights of entrepreneurs (Law “On the Protection of the Rights of Legal Entities...” dated December 26, 2008 No. 294-FZ, hereinafter referred to as Law No. 294-FZ ).